An Act to consolidate and amend the law relating to customs duties.<\/p>\n
BE, it enacted by Parliament in the Twenty-sixth Year of
\nthe
\nRepublic of India as follows:-<\/p>\n
1. Short title, extent and commencement.<\/p>\n
1.Short title, extent and commencement. (1) This Act may be
\ncalled the Customs Tariff Act, 1975.
\n(2) It extends to the whole of India.<\/p>\n
(3) It shall come INTO force on such date as the Central
\nGovernment may, by notification in the Official Gazette, appoint.<\/p>\n
2.
\nDuties specified in the Schedules to be levied.<\/p>\n
2.Duties specified in the Schedule to be levied. The rates at
\nwhich duties of customs shall be levied under the Customs Act,
\n1962,(52 of 1962) are specified in the First and Second Schedules.<\/p>\n
3.
\nLevy of additional duty equal to excise duty.<\/p>\n
3.Levy of additional duty equal to excise duty. (1) Any article
\nwhich is imported INTO India shall, in addition, be liable to a duty
\n(hereafter in this section referred to as the additional duty) equal
\nto the excise duty for the time being leviable on a like article if
\nproduced or manufactured in India and if such excise duty on a like
\narticle is leviable at any percentage of its value, the additional
\nduty to which the imported article shall be so liable shall be
\ncalculated at that percentage, of the value of the imported article.<\/p>\n
Explanation.-In this section, the expression “the excise duty for
\nthe time being leviable on a like article if produced or manufactured
\nin India” means the excise duty for the time being in force which
\nwould be leviable on a like article if produced or manufactured in
\nIndia or, if a like article is not so produced or manufactured, which
\nwould be leviable on the class or description of articles to which
\nthe imported article belongs, and where such duty is leviable at
\ndifferent rates, the highest duty.<\/p>\n
(2) For the purpose of calculating-under this section the
\nadditional duty on any imported article, where such duty is leviable
\nat any percentage of its value, the value of the imported article
\nshall, notwithstanding anything contained in section 14 of the Customs
\nAct, 1962, ( 52 of 1962) be the aggregate of-<\/p>\n
(i) the value of the imported article determined under sub-
\nsection (1) of the said section 14 or the tariff value of
\nsuch article fixed under sub-section (2) of that section, as
\nthe case may be; and<\/p>\n
(ii) any duty of customs chargeable on that article under
\nsection 12 of the Customs Act, 1962, (52 of 1962) and any sum
\nchargeable on that article under any law for the time being
\nin force as an addition to, and in the same manner as, a duty
\nof customs, but not including the duty referred to in sub-
\nsection (1).<\/p>\n
(3) If the Central Government is satisfied that it is necessary
\nin the public interest to levy on any imported article [whether on
\nsuch article duty is leviable under sub-section (1) or not] such
\nadditional duty as would counter-balance the excise duty leviable on
\nany raw materials, components and ingredients of the same nature as,
\nor similar to those, used in the production or manufacture of such
\narticle, it may, by notification in the Official Gazette, direct that
\nsuch imported article shall, in addition, be liable to an additional
\nduty representing such portion of the excise duty leviable on such raw
\nmaterials, components<\/p>\n
———————————————————————-<\/p>\n
1 2-8-1976 : vide Notification No. G.S.R. 492 (E), dated 31-7-
\n1976. ———————————————————————-<\/p>\n
2.<\/p>\n
and ingredients as, in either case, may be determined by rules made by
\nthe Central Government in this behalf.<\/p>\n
(4) In making any rules for the purposes of sub-section (3), the
\nCentral Government shall have regard to the average quantum of the
\nexcise duty payable on the raw materials, components or ingredients
\nused in the production or manufacture of such like article.<\/p>\n
(5) The duty chargeable under this section shall be in addition
\nto any other duty imposed under this Act or under any other law for
\nthe time being in force.<\/p>\n
(6) The provisions of the Customs Act, 1962, (52 of 1962) and
\nthe rules and regulations thereunder, including those relating to
\ndrawbacks, refunds and exemption duties, shall , so far as may be,
\napply to the duty chargeable under this section as they apply in
\nrelation to the duties leviable under that Act.<\/p>\n
4.
\nLevy of duty where standard rate and preferential rate are specified.<\/p>\n
4.Levy of duty where standard rate and preferential rate are
\nspecified.(1) Where in respect of any Article a preferential rate of
\nrevenue duty is specified in the First Schedule, or is admissible by
\nvirtue of a notification under section 25 of the Customs Act, 1962,
\n(52 of 1962) the duty to be levied and collected shall be at the
\nstandard rate, unless the owner of the article claims at the time of
\nimportation that it is chargeable with a preferential rate of duty,
\nbeing 1[the produce or manufacture of such preferential area] as is
\nnotified under subsection (3) and the article is determined, in
\naccordance with the rules made under sub-section (2), to be such
\nproduce or manufacture.<\/p>\n
(2) The Central Government may, by notification in the Official
\nGazette, make rules for determining if any article is 1[the produce or
\nmanufacture of any preferential area].<\/p>\n
(3) For the purposes of this section and the First Schedule,
\n1[“preferential area] means any country or territory which the
\nCentral Government may, by Notification FROM in the Official Gazette,
\ndeclare to be such area.<\/p>\n
(4) Notwithstanding anything contained ins sub-section (1), where
\nthe Central Government is satisfied that, that in the interests of
\ntrade including promotion of exports, it is necessary to take
\nimmediate action for discontinuing the preferential rate, or
\nincreasing the preferential rate to a rate not exceeding the standard
\nrate, or decreasing the preferential rate, in respect of an article
\nspecified in the First Schedule, the Central Government may, by
\nnotification in the Official Gazette, direct an amendment of the said
\nSchedule to be made so as to provide for, such discontinuance of, or
\nincrease or decrease, as the case may be, in, the preferential rate.<\/p>\n
(5) Every notification issued under sub-section (3) or sub-
\nsection (4) shall, as soon as may be after it is issued, be laid
\nbefore each House of Parliament.<\/p>\n
5.
\nLevy of a lower rate of duty under a trade agreement.<\/p>\n
5.Levy of a lower rate of duty under a trade agreement.(1) Where
\nunder a trade agreement between the Government of India and the
\nGovernment of a foreign country or territory, duty at a rate lower
\nthan that specified in the First Schedule is to be charged on articles
\nwhich are the produce or manufacture of such foreign country or
\nterritory, the Central Government may, by notification in the Official
\nGazette, make rules for determining if any article is the produce or
\nmanufacture of such foreign country or territory and for requiring the
\nowner to make a claim at the time of importation, supported by such
\nevidence as may be prescribed in the said rules, for assessment at the
\nappropriate lower rate under such Agreement.<\/p>\n
(2) If any question arises whether any trade agreement applies
\nto any country or territory, or whether it has ceased to apply to
\nIndia or any foreign country or territory, it shall be referred to the
\nCentral Government for decision and the decision of the Central
\nGovernment shall be final and shall not be liable to be questioned in
\nany court of law.<\/p>\n
6.
\nPower of Central Government to levy protective duties in certain cases.<\/p>\n
6.Power of Central Government to levy protective duties in
\ncertain cases. (1) Where the Central Government, upon a recommendation
\nmade to it in this behalf by the Tariff Commission established under
\nthe Tariff Commission Act, 1951, (50 of 1951) is satisfied that
\ncircumstances exist which render it necessary to take immediate action
\nto provide for the protection of the interests of any industry<\/p>\n
———————————————————————-<\/p>\n
1 Subs. by Act 26 of 1978, s. 2,for certain words (w.e.f. 1-9-
\n1978).
\n———————————————————————–<\/p>\n
3.<\/p>\n
established in India, the Central Government may, by notification in
\nthe Official Gazette, impose on any goods imported INTO India in
\nrespect of which the said recommendation is made, a duty of customs of
\nsuch amount, not exceeding the amount proposed in the said
\nrecommendation, as it thinks fit.<\/p>\n
(2) Every duty imposed on any goods under sub-section (1) shall,
\nfor the purposes of this Act, be deemed to have been specified in the
\nFirst Schedule as the duty leviable in respect of such goods.<\/p>\n
(3) Where a notification has been issued under sub-section (1),
\nthe Central Government shall, unless the notification is in the
\nmeantime rescinded, have a Bill introduced in Parliament, as soon as
\nmay be, but in any case during the next session of Parliament
\nfollowing the date of the issue of the notification to give effect to
\nthe proposals in regard to the continuance of a protective duty of
\ncustoms on the goods to which the notification relates, and the
\nnotification shall cease to have effect when such Bill becomes law,
\nwhether with or without modifications, but without prejudice to the
\nvalidity of anything previously done thereunder:<\/p>\n
Provided that if the notification under sub-section (1) is issued
\nwhen Parliament is in session, such a Bill shall be introduced in
\nParliament during that session:<\/p>\n
Provided further that where for any reason a Bill as aforesaid
\ndoes not become law within six months FROM the date of its
\nintroduction in Parliament, the notification shall cease to have
\neffect on the expiration of the said period of six months, but without
\nprejudice to the validity of anything previously done thereunder.<\/p>\n
7.
\nDuration of protective duties and power of Central Government to alter them.<\/p>\n
7. Duration of protective duties and power of Central Government
\nto alter them. (1) When the duty specified in respect of any article
\nin the First Schedule is characterised as protective in 1[column (5)]
\nof that Schedule, that duty shall have effect only up to and inclusive
\nof the date, if any, specified in that Schedule.<\/p>\n
(2) Where in respect of any such article the Central Government
\nis satisfied after such inquiry as it thinks necessary that such duty
\nhas become ineffective or excessive for the purpose of securing the
\nprotection intended to be afforded by it to be a similar article
\nmanufactured in India and that circumstances exist which render it
\nnecessary to take immediate action, it may, by notification in the
\nOfficial Gazette, increase of reduce such duty to such extent as it
\nthinks necessary.<\/p>\n
(3) Every notification under sub-section (2), in so far as it
\nrelates to increase of such duty, shall be laid before each House
\nof Parliament if it is sitting as soon as may be after the issue of
\nthe notification, and if it is not sitting within seven days of its
\nre-assembly, and the Central Government shall seek the approval of
\nParliament to the notification by a resolution moved within a period
\nof fifteen days beginning with the day on which the notification is so
\nlaid before the House of the People and if Parliament makes any
\nmodification in the notification or directs that the notification
\nshould cease to have effect, the notification shall thereafter have
\neffect only in such modified form or be of no effect, as the case may
\nbe, but without prejudice to the validity of anything previously done
\nthereunder.<\/p>\n
(4) For the removal of doubts, it is hereby declared that any
\nnotification issued under sub-section (2), including any such
\nnotification approved or modified under sub-section (3), may be
\nrescinded by the Central Government at any time by notification in the
\nOfficial Gazette.<\/p>\n
8.
\nEmergency power of Central Government to increase or levy export duties.<\/p>\n
8. Emergency power of Central Government to increase or levy
\nexport duties. (1) Where, in respect of any article, whether included
\nin the Second Schedule or not, the Central Government is satisfied
\nthat the export duty leviable thereon should be increased or that an
\nexport duty should be levied, and that circumstances exist which
\nrender it necessary to take immediate action, the Central Government
\nmay, by notification in the Official Gazette, direct and amendment of
\nthe Second Schedule to be made so as to provide for an increase the
\nexport duty leviable or, as the case may be, for the levy of an export
\nduty, on that article.<\/p>\n
———————————————————————<\/p>\n
1 Subs. by Act 26 of 1978, s. 3, for “column (6) ” (w.e.f. 1-9-
\n1978).
\n———————————————————————-<\/p>\n
4.<\/p>\n
(2) The provisions of sub-section (3) and (4) of section 7 shall
\napply to any notification issued under sub-section (1) as they apply
\nin relation to any notification increasing duty issued under sub-
\nsection (2) of section 7.
\n3[8A.Emergency power of Central Government to increase import
\nduties (1) Where in respect of any article included in the First
\nSchedule, the Central Government is satisfied that the import duty
\nleviable thereon under section 12 of the Customs Act, 1962 should be
\nincreased and that circumstances exist which render it necessary to
\ntake immediate action, it may, by notification in the Official Gazette
\ndirect an amendment of that Schedule to be made so as to provide for
\nan increase in the import duty leviable on such article to such extent
\nas it thinks necessary:<\/p>\n
Provided that the Central Government shall not issue any
\nnotification under this sub-section for substituting. the rate of,
\nimport duty in respect of any article as specified by an earlier
\nnotification issued under this sub-section be that Government before
\nsuch earlier notification has been approved with.or with. out
\nmodifications under sub-section (2).<\/p>\n
(2) The provisions of sub-sections (3) and (4) of section 7. shall apply to any notification issued under sub-section (1) as they
\napply in relation to any notification increasing duty issued under
\nsub-section (2) of section 7.”]<\/p>\n
9.
\nAdditional import duty on bountyfed articles.<\/p>\n
9.Additional import duty on bountyfed articles. 1[(1) Where any
\ncountry or territory pays, or bestows, directly or indirectly, any
\nbounty or Subsidy upon the manufacture or production therein or the
\nexportation therefrom of any article, then, upon the importation of
\nany such article INTO India, whether the same is imported directly
\nFROM the country of manufacture, production or otherwise, and whether
\nit is imported in the same condition as when exported FROM the country
\nof manufacture or production or has been changed in condition by
\nmanufacture, production or otherwise, the Central Government may, by
\nnotification in the Official Gazette, impose,-<\/p>\n
(i) if the article is not otherwise chargeable with duty
\nunder the provisions of this Act, a duty or<\/p>\n
(ii) if the article is otherwise so chargeable, an
\nadditional duty, not exceeding the amount of such bounty or
\nsubsidy:<\/p>\n
Provided that the Central Government may, pending the
\ndetermination in accordance with the provisions of this section and
\nthe rules made thereunder of the amount of such bounty or grant,
\nimpose a duty or additional duty under this sub-section not exceeding
\nthe amount of such bounty or subsidy as provisionally estimated by it
\nand if such duty or additional duty exceeds such bounty or subsidy as
\nso determined,-<\/p>\n
(a) the Central Government shall, HAVING regard to such
\ndetermination and as soon as may be after such determination,
\nreduce such duty or additional duty; and<\/p>\n
(b) refund shall be made of so much of such duty or
\nadditional duty which has been collected as is in excess of
\nthe duty or additional duty as so reduced.];<\/p>\n
(2) The [amount of any such bounty or subsidy]1 as aforesaid
\nshall, FROM time to time, be ascertained, determined, and declared by
\nthe Central Government , after such inquiry as it may consider
\nnecessary and the Central Government may, by notification in the
\nOfficial Gazette, make rules for the identification of such articles
\nand for the assessment and collection of any 1[duty or additional
\nduty, as the case may be,] imposed upon the importation thereof under
\nsub-section (1).<\/p>\n
(3) Every notification issued under sub-section (1) shall, as
\nsoon as may be after it is issued, be laid before each House of
\nParliament.<\/p>\n
2[9A. Antidumping duty. (1) Where any article is exported from
\nany country or territory (hereafter in this section referred to as the
\nexporting country or territory) to India at less than its normal
\nvalue, then, upon the importation of such article INTO India, the
\nCentral Government may, by notification in the Official Gazette,
\nimpose,–<\/p>\n
(a) if the article is not otherwise chargeable with duty
\nunder the provisions of this Act, a duty; or<\/p>\n
(b) if the article is otherwise so chargeable, an additional
\nduty, not exceeding the margin of dumping in relation to such
\narticle:<\/p>\n
not exceeding the margin of dumping in relation to such
\narticle:<\/p>\n
(1) Sub-section (1) and (2) of section 9 shall stand amended as
\nfollows when section 2 of Act No. 52 of 1982 comes INTO force:–<\/p>\n
“(1) Where any country or territory pays, or bestows, directly
\nor indirectly, any bounty or subsidy upon the manufacture or
\nproduction therein or the exportation therefrom of any article, then,
\nupon the importation of any such article INTO India, whether the same
\nis imported directly FROM the country of manufacture, production or
\notherwise, and whether it is imported in the same condition as when
\nexported FROM the country of manufacture, production or has been
\nchanged in condition by manufacture, production or otherwise, the
\nCentral Government may, by notification in the Official Gazette,
\nimpose,–<\/p>\n
(i) if the article is not otherwise chargeable with duty
\nunder the provisions of this Act, a duty; or<\/p>\n
(ii) if the article is otherwise so chargeable, an additional
\nduty, not exceeding the amount of such bounty or subsidy;<\/p>\n
Provided that the Central Government may, pending the
\ndetermination in accordance with the provisions of this section and
\nthe rules made thereunder of the amount of such bounty or grant,
\nimpose a duty or additional duty under this sub-section not exceeding
\nthe amount of such bounty or subsidy as provisionally estimated by it
\nand if such duty or additional duty exceeds such bounty or subsidy as
\nso determined,–<\/p>\n
(a) the Central Government shall, HAVING regard to such
\ndetermination and as soon as may be after such determination,
\nreduce such duty or additional duty; and<\/p>\n
(b) refund shall be made of so much of such duty or
\nadditional duty which has been collected as is in excess of
\nthe duty of the duty or additional duty as so reduced.”;
\n———————————————————————–<\/p>\n
1Subs. by Act 52 of 1982, s.2 (w.e.f. 2-9-1985).<\/p>\n
2Ins. by s. 3 ibid.,(w.e.f. 2-9-1985).<\/p>\n
3 Ins. by Act 18 of 1992, s. 110.
\n————————————————————————<\/p>\n
5.<\/p>\n
(b) in sub-section (2),–<\/p>\n
(i) for the words ” not amount of any such bounty or
\ngrant”, the words “amount of any such bounty or subsidy”
\nshall be substituted;<\/p>\n
(ii) for the words “additional duty”, the words ” duty
\nor additional duty, as the case may be, ” shall be
\nsubstituted.<\/p>\n
Provided that the, Central Government may, pending the
\ndetermination in accordance with the provisions of this section and
\nthe rules made thereunder of the normal value and the margin of
\ndumping in relation to any article, impose on the importation of such
\narticle INTO India a duty or additional duty under this sub-section on
\nthe basis of a provisional estimate of such value and margin and if
\nsuch duty or additional duty exceeds the margin as so determined,-<\/p>\n
(a) the Central Government shall, HAVING regard to such
\ndetermination and as soon as may be after such determination,
\nreduce such duty or additional duty; and<\/p>\n
(b) refund shall be made of so much of such duty or
\nadditional duty which has been collected as is in excess of
\nsuch duty or additional duty as so reduced.<\/p>\n
Explanation.-For the purposes of this section,-<\/p>\n
(a) “margin of dumping”, in relation to an article, means
\nthe difference between the price at which such article is
\nexported and its normal value;<\/p>\n
(b) “normal value”, in relation to an article, means-<\/p>\n
(i) the comparable price in the ordinary course of
\ntrade for the said article or like article when meant
\nfor consumption in the exporting country or territory-
\nas determined under sub-section (2); or<\/p>\n
(ii) where such comparable price cannot be ascertained
\nbecause of the particular market situation or for any
\nother reason, such value shall be either-<\/p>\n
(A) the highest comparable price for the said
\narticle or like article FROM the exporting country
\nor territory to any third country in the ordinary
\ncourse of trade as determined under subsection (2)
\nor<\/p>\n
(B) the cost of production of the said article or
\nlike article in the country of origin along with
\nreasonable addition for selling and any other cost,
\nand for profits, as determined under susection (2).<\/p>\n
(2) Subject to any rules made under sub-section (3), the Central
\nGovernment shall, after making due allowance in each case for
\ndifferences in conditions and terms of sale, for differences in
\ntaxation and for other differences affecting price comparability, and,
\nafter such inquiry as it may consider necessary, determine, for the
\npurposes of sub-section (1), the export price and the normal value of,
\nand the margin of dumping in relation to, any article.<\/p>\n
(3) The Central Government may, by notification in the Official
\nGazette, make rules for the purposes of this section, and without
\nprejudice to the generality of the foregoing, such rules may provide
\nfor the manner in which articles liable for any duty or additional
\nduty under sub-section (1) may be identified, and for the manner in
\nwhich the export price and the normal value of, and the margin of
\ndumping in relation to, such articles may be determined and for the
\nassessment and collection of such duty or additional duty.<\/p>\n
(4) Every notification issued under sub-section (1) shall, as
\nsoon as may be after it is issued, be laid before each House of
\nParliament.<\/p>\n
9B. No levy under section 9 or section 9A in certain cases in
\nthe absence of injury to industry in India. (1) Notwithstanding
\nanything contained in section 9 or section 9A, the Central Government
\nshall not levy any duty or additional duty under either of those
\nsections on the import INTO India of any article FROM any country or
\nterritory to which this section applies unless that Government, after
\nmaking investigation in accordance with the rules made under sub-
\nsection (3), declares, by notification in the Official Gazette, that
\nthe import of such article INTO India causes or threatens material
\ninjury to any industry established in India or materially retards the
\nestablishment of any industry in India,<\/p>\n
6.<\/p>\n
(2) This section applies to every country or territory which is
\nspecified by the Central Government by notification in the Official
\nGazette to be a country, or territory which, by reason of its being a
\nparty to the General Agreement on Tariff and Trade or by reason of any
\nagreement between it and India for giving the most-favoured nation
\ntreatment or for any)[other reason, levies duty or additional duty of
\nthe nature referred to in section 9 or section 9A on articles imported
\nFROM India only when such import causes or threatens any material
\ninjury to any industry established in such country or territory or
\nmaterial retards the establishment of such industry in such country or
\nterritory.<\/p>\n
(3) The Central Government may, by notification in the Official
\nGazette, make rules for the purposes of this section, and without
\nPrejudice, to the generality of the foregoing, such rules may provide
\nfor the manner in which any investigation may be made for the purposes
\nof sub-section (1), the factors to which regard shall be had in any
\nsuch investigation and for all matters connected with such
\ninvestigation.<\/p>\n
(4) Every notification issued under, sub-section, (1) or sub-
\nsection (2) shall, as soon as may be after it is issued, be laid
\nbefore each House of Parliament.<\/p>\n
Explanation.-For the purposes of this section, “industry”, in
\nrelation to any article, includes the manufacture or production of
\nlike articles, any activity connected therewith find the persons
\nengaged in such production, manufacture or activity]<\/p>\n
10.
\nRules to be laid before Parliament.<\/p>\n
10.Rules to be laid before Parliament. Every rule made under this
\nAct shall be laid, as soon as may be after it is made, before each
\nHouse of Parliament, while it is in session for a total period of
\nthirty days which may be comprised in one session or in two or more
\nsuccessive sessions, and if before the expiry of the session
\nimmediately following the session or the successive sessions
\naforesaid, both Houses agree in making any modification in the rule,
\nor both House agree that the rule should not be made, the rule shall,
\nthereafter, have effect only in such modified form or be of no effect,
\nas the case may be ; so, however, that any such modification or
\nannulment shall be without prejudice to the validity of anything
\npreviously done under that rule.<\/p>\n
11. Power of Central Government to alter duties under certain
\ncircumstances.<\/p>\n
11.Power of Central Government to alter duties under certain
\ncircumstances. (1) Where the Central Government is satisfied that it
\nis necessary so to do for the purpose of giving effect to any
\nagreement entered INTO before the commencement of this Act with a
\nforeign Government, it may, by notification in the Official Gazette,
\nincrease or reduce the duties referred to in section 2 to such extent
\nas each case may require:<\/p>\n
Provided that not notification under this sub-section increasing
\nor reducing the duties as aforesaid shall be issued by the Central
\nGovernment after the expiration of a period of one year FROM the
\ncommencement of this Act.<\/p>\n
(2) Every notification issued under sub-section (1) shall, as
\nsoon as may be after it is issued, be laid before each House of
\nParliament.<\/p>\n
12.
\nRepeal and saving.<\/p>\n
12.Repeal and saving. (2) The Indian Triff Act, 1934, (32 of
\n1934) and the Indian Tariff (Amendment Act, 1949, (1 of 1949) are
\nhereby repealed.<\/p>\n
(2) Notwithstanding the repeal of any of the Acts mentioned in
\nsub-section (1), anything done or any action taken (including any
\nnotification published and any rules and orders made or deemed to have
\nbeen made under the provisions of those Acts and in force immediately
\nbefore the commencement of this Act) shall, in so far as such thing or
\naction is not inconsistent with the provisions of this Act, be deemed
\nto have been done or taken under the provisions of this Act and shall
\ncontinue in force accordingly until superseded by anything done or
\nany action taken under this Act.<\/p>\n
13.
\nConsequential amendment of Act 52 of 1962.<\/p>\n
13.Consequential amendment of Act 52 of 1962. In the Customs Act,
\n1962, in sub-section (1) of section 12 and in sub-section (1) of
\nsection 14, for the words and figures “Indian Tariff Act, 1934”, (32. of 1934) the words and figures “Customs Tariff Act, 1975″ shall be
\nsubstituted.<\/p>\n
7.<\/p>\n
SCHE<\/p>\n
(See section 2)<\/p>\n
THE FIRST SCHEDULE–IMPORT TARIFE<\/p>\n
(See section 2)<\/p>\n
3(The first Schedule is attached at the end of the Act.)<\/p>\n
Rules for the interpretation of this Schedule<\/p>\n
1. The title of Sections and Chapters are provided for ease
\nof reference only; for legal purposes, classification shall be
\ndetermined according to the terms of the Headings an any relative
\nSection or Chapter Notes and, provided such Headings or Notes do not
\notherwise require, according to the provisions hereinafter contained.
\nThe classification of goods within a Heading shall be determined by
\napplying as between sub-headings the like rules as are applicable
\nbetween Headings.<\/p>\n
2. (a)Any reference in a Heading o an article shall be taken
\nto include a reference to that article incomplete or unfinished,
\nprovided that, as imported, the incomplete or unfinished article has
\nthe essential character of the complete or finished article. It shall
\nall also be taken to include a reference to that article complete or
\nfinished (or falling to be classified as complete or finished by
\nvirtue of this rule), imported unassembled or disassembled.<\/p>\n
(b) Any reference in a Heading to a material or substance shall
\nbe taken to include a reference to mixtures or combinations of that
\nmaterial or substance with other material or substances. Any
\nreference to goods of a given material or substance shall be taken to
\ninclude a reference to goods consisting wholly or partly of such
\nmaterial or substance. The classification of goods consisting of more
\nthan one material or substance shall be to the principles contained in
\nrule 3.
\n3. When for any reason goods are, prima facie, classifiable
\nunder two or more Headings, classification shall be effected as
\nfollows:<\/p>\n
(a) The Heading which provides the most specific description
\nshall be preferred to Headings providing a more general
\ndescription.<\/p>\n
(b) Mixtures and composite goods which consist of different
\nmaterials or are made up of different components and which
\ncannot be classified by reference to (a) shall be classified
\nas if they consisted of the material or component which
\ngives the goods their essential character, in so far as this
\ncriterion is applicable.<\/p>\n
1[ (c) When goods cannot be classified by reference to (a)
\nor (b) , they shall be classified under the Heading which
\noccurs latest among those which equally merit consideration.]<\/p>\n
4. Goods not falling within any Heading of the Schedule shall
\nbe classified under the Heading appropriate to the goods to which they
\nare most akin.<\/p>\n
General Explanatory Note<\/p>\n
The abbreviation ” ” in any column of this Schedule in relation
\nto the rate of duty indicates that duty on the goods to which the
\nentry relates shall be charged on the basis of the value of the goods
\nas defined in section 14 of the Customs Act, 1962 (52 of 1962), the
\nduty being equal to such percentage of the value as is indicated in
\nthat column.<\/p>\n
In any entry, if no rate of duty is shown in column (4) 2***.
\nThe rate shown in column (3) shall be applicable.<\/p>\n
———————————————————————<\/p>\n
1Subs. by Act 26 of 1978, s. 4 and Sch., for cl. (c) (w.e.f. 1-9-
\n1978).<\/p>\n
2The words “or column (5)” omitted by s. 4 and Sch., ibid.
\n(w.e.f. 1-9-1978).<\/p>\n
3 Subs. by Act 8 of 1986, S, 2 (w.e.f. 28-2-1986)<\/p>\n
———————————————————————–<\/p>\n
8.<\/p>\n
CHAP<\/p>\n
Live animals.<\/p>\n
CHAPTER 1.
\nLive animals<\/p>\n
NOTE<\/p>\n
This Chapter covers all live animals except:<\/p>\n
(a) fish, crustaceans and molluscs falling within Chapter
\n3;<\/p>\n
(b) microbial cultures and other products of Heading No.
\n30.02; and<\/p>\n
(c) animals falling within Chapter 97.
\n———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 3Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 4[(4)] 4[(5)]
\n———————————————————————–
\n01.01\/06 Live animals including live
\nbirds 100<\/p>\n
————————————————————————<\/p>\n
CHAP<\/p>\n
Meat and edible meat offals.<\/p>\n
CHAPTER 2.
\nMeat and edible meat offals<\/p>\n
NOTE<\/p>\n
This Chapter does not cover:<\/p>\n
(a) meat (including poultry liver) unfit or unsuitable
\nfor human consumption;<\/p>\n
(b) guts, bladders or stomachs of animals and animal
\nblood (Chapter 5); or<\/p>\n
(c) animal fat, other than pig and poultry fat (not rendered or
\nsolvent-extracted), fresh, chilled, frozen, salted, brine,
\ndried or smoked (Chapter 15).<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 3Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 4[(4)] 4[(5)]
\n———————————————————————–<\/p>\n
02.01\/06 Meet including edible meat
\noffals and pig and poultry
\nfat (not rendered or solvent-
\nextracted), fresh, chilled, fro-
\nzen, salted, in brine, dried
\nor smoked. 100<\/p>\n
————————————————————————<\/p>\n
1Column (4) and sub-heading “U. K.” omitted by Act 26 of 1978,
\ns. 4 and Sch., (w.e.f. 1-9-1978).<\/p>\n
2Subs. by s. 4 and Sch., ibid., for the sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3Columns (5) and (6) renumbered respectively as columns (4) and
\n(5) by s. (W.e.f. 1-9-1978),<\/p>\n
————————————————————————–<\/p>\n
9.<\/p>\n
CHAP<\/p>\n
Fish, crustaceans and molluscs.<\/p>\n
CHAPTER 3.
\nFish, crustaceans and molluscs<\/p>\n
NOTE<\/p>\n
This Chapter does not cover:<\/p>\n
(a) marine mammals (Chapter1) or meat thereof (Chapter 2)<\/p>\n
(b) fish (including livers and roes thereof), crustaceans and
\nmolluscs, dead, unfit or unsuitable for human consumption by
\nreason of either their species or their condition (Chapter
\n5); or<\/p>\n
(c) caviar or caviar substitutes(Chapter 16).<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 3Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 4[(4)] 4[(5)]
\n———————————————————————–
\n03.01\/03 Fish, fresh (live or dead),
\nchilled, dried, salted or in
\nbrine; smoke whether or not
\ncooked before or during the
\nsmoking process; crustaceans
\nand molluscs, whether in shell
\nor not fresh (live or dead),
\nchilled, frozen salted, in brine
\nor. dried; crust shell, simply
\nboiled in water 60
\n————————————————————————–<\/p>\n
CHAP<\/p>\n
Dairy produce; birds eggs; natural money; edible products of animal origin,
\nnot elsewhere specified or included.<\/p>\n
CHAPTER 4.
\nDairy produce; birds eggs; natural honey; edible products of animal
\norigin, not elsewhere specified or included<\/p>\n
1[1. The expression “milk” means full cream or skimmed milk,
\nbutter milk, whey, curdled milk, kephir, yoghourt and other
\nfermented or acidified milk.]<\/p>\n
2. Milk and cream put up in hermetically sealed cans are
\nregarded as preserved within the meaning of Heading 04.01\/04.
\n———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 3Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 4[(4)] 4[(5)]
\n———————————————————————–<\/p>\n
04.01\/04 Milk and cream, fresh or pre-
\nserved, butter (including ghee),
\ncheese and curd :<\/p>\n
(1) Not elsewhere specified. 60<\/p>\n
(2) Milk powder. 60<\/p>\n
04.05\/06 Birds, eggs and egg yolks, fresh,
\ndried or otherwise preserved,
\nsweetened or not; natural honey. 100<\/p>\n
04.07 Edir
\n1. Ins. by Act 26 of 1978, s.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Column (4) and sub-heading “U.K.” omitted by s.4 and Sch.,
\nibid., (w.e.f. 1-9-1978).<\/p>\n
3. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
4. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
———————————————————————–<\/p>\n
79.<\/p>\n
CHAP<\/p>\n
Ceramic products<\/p>\n
CHAPTER 69.
\nCeramic products<\/p>\n
NOTES<\/p>\n
1. The Headings of this Chapter are to be taken to apply only to
\nceramic products which have been fired after shaping. Headings Nos.
\n69.04\/08, 69.09 and 69.10\/14 are to be taken to apply only to such
\nproducts other than heat-insulting goods and refractory goods.<\/p>\n
2. This Chapter does not cover :<\/p>\n
(a) goods falling within Chapter 71 (for example, imitation
\njewellery) ;<\/p>\n
(b) cermets falling within Chapter 81 ;<\/p>\n
(c) electrical insulators or fittings of insulating material
\nfalling within Heading No. 85.18\/27 ;<\/p>\n
(d) artificial teeth (Heading No. 90.19) ;<\/p>\n
(e) goods falling within Chapter 91 (for example, clocks and
\nclick cases) ;<\/p>\n
(f) articles falling within Chapter 97 (for example, toys,
\ngames and sports requisites) ;<\/p>\n
(g) smoking pipes, buttons or other articles falling within
\nChapter 98 ; or<\/p>\n
(h) original statutory, collectors pieces or antiques
\n(Chapter 99) ;<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
69.01\/02 Heat-insulating bricks, blocks, tiles and
\nother heat-insulating goods of siliceous
\nfossil meals or of similar siliceous ear-
\nths (for example, kieselguhr, tripolite
\nor diatomite) ; refractory bricks, blocks,
\ntiles and similar refractory construction-
\nal goods 60<\/p>\n
69.03 Other refractory goods (for example, reto-
\nrts, crucibles, muffles, nozzles, plugs,
\nsupports, cupels, tubes, pipes, sheaths
\nand rods) 60<\/p>\n
69.04\/08 Building bricks, roofing tiles, earth and
\nwall tiles and other constructional goods;
\npiping, conduits and guttering (including
\nangles, bends and similar fittings) 100<\/p>\n
69.09 Laboratory, chemical or industrial wares ;
\ntroughs, tubs and similar receptacles of
\na kind used in agriculture; pots, jars and
\nsimilar articles of a kind commonly used
\nfor the conveyance or packing of goods 4[100 ]<\/p>\n
69.10\/14 Other articles including sanitary fixtures,
\ntableware and domesticware 100<\/p>\n
————————————————————————<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
4. Subs. by Act 29 of 1977, s.31 and Sch.<\/p>\n
———————————————————————–<\/p>\n
80<\/p>\n
CHAP<\/p>\n
Glass and glassware<\/p>\n
CHAPTER 70<\/p>\n
Glass and glassware<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover :<\/p>\n
(a) ceramic enamels (Heading No. 32.04\/12) ;<\/p>\n
(b) goods falling within Chapter 71 (for example, imitation
\njewellery) ;<\/p>\n
(c) electrical insulators or fittings of insulating material
\nfalling within Heading No. 85.18\/27 ;<\/p>\n
(d) hypodermic syringes, artificial eyes, thermometers,
\nbarometers, hydrometers, optically worked optical elements or
\nother articles falling within Chapter 90 ;<\/p>\n
(e) toys, games, sports requisites, Christmas tree ornaments
\nor other articles falling within Chapter 97 (excluding glass
\neyes without mechanisms for dolls or for other articles of
\nthat Chapter) ;<\/p>\n
(f) buttons, fitted vacuum flasks, scent or similar sprays or
\nother articles falling within Chapter 98.<\/p>\n
2. For the purposes of Heading No. 70.20, the expression “wool”
\nmeans :<\/p>\n
(a) mineral wools with a silica (Si O2) content not less than
\n60 per cent. by weight ;<\/p>\n
(b) mineral wools with a silica (Si O2) content less than 60
\nper cent. but with an alkaline oxide (K2 O and \/or Na2 O)
\ncontent of more than 5 per cent. by weight or a boric oxide
\n(B O2) content of more than 2 per cent. by weight.<\/p>\n
Mineral wools which do not comply with the above specifications
\nfall in Chapter 68.
\n3. For the purposes of this Schedule, “glass” is to be taken to
\nextend to fused quartz and fused silica.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
70.01\/16 Glass and glassware, including containers
\nfor the conveyance or paking of goods, en-
\nvelopes for electric lamps, electronic val-
\nves or the like, inners for vacuum flasks,
\narticles of stationery, illuminating glass-
\nware, optical elements of glass not optica-
\nlly worked nor of optical glass, clock and
\nwatch glasses and bricks, titles, slabs and
\nsimilar articles of a kind commonly used in
\nbuilding 100<\/p>\n
70.17\/18 Laboratory, hygienic and pharmaceutical
\nglassware, whether or not graduated or
\ncalibrated ; glass ampoules ; optical
\nglass and elements of optical glass,
\nother than optically worked elements;
\nblanks for corrective spectacle lenses 60<\/p>\n
————————————————————————<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
———————————————————————–<\/p>\n
81.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
70.19 Glass beads, imitation pearls, imita-
\ntion precious and semi-precious stones,
\nand similar fancy or decorative glass-
\nwares, and article of glassware made
\nthrefrom; glass cubes and small glass
\nplates, for decorative purposes; arti-
\nficial eyes of glass, excluding those
\nfor wear by humans; ornaments and other
\nfancy articles of lamp-worked glass;
\nglass grains (ballotini) 100<\/p>\n
70.20 Glass fibre (including wool), yarns,
\nfabrics and articles made therefrom 60<\/p>\n
70.21 Other article of glass 100<\/p>\n
———————————————————————-<\/p>\n
CHAP<\/p>\n
Pearls, precious and semi-precious stones, precious metals, rolled precious
\nmetals, and articles thereof; imitation jewellery<\/p>\n
CHAPTER 71.
\nPearls, precious and semi-precious stones, precious metals, rolled
\nprecious metals, and articles thereof; imitation jewellery<\/p>\n
NOTES<\/p>\n
1. Subject to Note 1 (a) to Section VI and except as provided
\nbelow, all articles consisting wholly or partly :<\/p>\n
(a) of pearls or of precious or semi-precious stones
\n(natural, synthetic, or reconstructed) ; or<\/p>\n
(b) of precious metal or of rolled precious metals, are to be
\nclassified within this Chapter and not within any other
\nChapter.<\/p>\n
2. This Chapter does not cover :<\/p>\n
(a) amalgams of precious metal, and colloidal precious metal
\n(Chapter 28) ;<\/p>\n
(b) sterile surgical suture materials, dental fillings and
\nother goods falling in Chapter 30 ;<\/p>\n
(c) goods falling within Chapter 32 (for example, lustres) ;<\/p>\n
(d) handbags and other articles falling within Chapter 42 ;<\/p>\n
(e) goods of Chapter 43 ;<\/p>\n
(f) goods falling within Section XI (textiles and textile
\narticles) ;<\/p>\n
(g) footwear (Chapter 64) and headgear (Chapter 65) ;<\/p>\n
———————————————————————-<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., sub-heading “Other Preferential
\nAreas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch. ibid., (w.e.f. 1-9-1978).<\/p>\n
———————————————————————–<\/p>\n
82.<\/p>\n
(h) umbrellas, walking-sticks and other articles falling
\nwithin Chapter 66 ;<\/p>\n
1* * * * * * * * *<\/p>\n
2[ (ij) ] coin (Chapter 72 or 99) ;<\/p>\n
3[(k)] abrasive goods falling within Chapter 68 or 82,
\ncontaining dust or powder of precious or semi-precious stones
\n(natural or synthetic) ; goods of Chapter 82 with a working
\npart of precious or semi-precious stones (natural, synthetic
\nor reconstructed) on a support of base metal ; machinery,
\nmechanical appliances and electrical goods, and parts
\nthereof, falling within Section XVI, not being such articles
\nwholly of precious or semi-precious stones (natural,
\nsynthetic or reconstructed) ;<\/p>\n
2[(l)] goods falling within Chapter 90, 91 or 92 (scientific
\ninstruments clocks and watches, or musical instruments) ;<\/p>\n
3[(m)] arms or parts thereof (Chapter 93) ;<\/p>\n
3[(n)] articles covered by Note 2 to Chapter 97 ;<\/p>\n
3[(o)] articles falling within Chapter 98 other than buttons,
\nstuds, cuff-links, combs, hair-slides and the like ; or<\/p>\n
3[(p)] original sculptures and statuary and collectors
\npieces (Heading No. 99.04\/05) and antiques of an age
\nexceeding one hundred years (Heading No. 99.06) other than
\npearls or precious or semi-precious stones.<\/p>\n
3. (a) “Pearls” is to be taken to include cultured pearls.<\/p>\n
(b) “Precious metal” means silver, gold, platinum and other
\nmetals of the platinum group, namely, iridium, osmium, palladium,
\nrhodium and ruthenium.<\/p>\n
4. For the purposes of this Chapter, any alloy (including a
\nsintered mixture) 4[and an intermetallic compound] containing precious
\nmetal is to be treated as an alloy of precious metal if, and only if,
\nany one precious metal constitutes as much as two per cent., by
\nweight, of the alloy. Alloys of precious metal are to be classified
\naccording to the following rules :<\/p>\n
(a) an alloy containing two per cent. or more, by weight, of
\nplatinum is to be treated only as an alloy of platinum ;<\/p>\n
(b) an alloy containing two per cent. more, by weight, of
\ngold but no platinum, or less than two per cent. by weight,
\nof platinum, is to be treated only as an alloy of gold ;<\/p>\n
(c) other alloys containing two per cent. or more, by weight,
\nof silver are to be treated as alloys of silver.<\/p>\n
For the purpose of this Note, metals of the platinum GROUP are to
\nbe regarded as one metal and are to be treated as though they were
\nplatinum.<\/p>\n
———————————————————————–<\/p>\n
1. Item (ij) omitted by Act 26 of 1978, s.4 Sch. (w.e.f. 1-9-
\n1978).<\/p>\n
2. Item (k) relettered as item (ij) by s.4 and Sch., ibid.,
\n(w.e.f. 1-9-1978).<\/p>\n
3. Items (l) to (q) relettered as items (k) to (p) respectively
\nby s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
4. Ins. by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
———————————————————————–<\/p>\n
83.<\/p>\n
5. Except where the context otherwise requires, any reference in
\nthese Notes or elsewhere in this Schedule to precious metal or to any
\nparticular precious metal is to be taken to include a reference to
\nalloys treated as alloys of precious metal or of the particular metal
\nin accordance with Note 4 above, but not to rolled precious metal or
\nto base metal or non-metals coated or plated with precious metal.<\/p>\n
6. “Rolled precious metal” means material made with a base of
\nmetal upon one or more surfaces of which there is affixed by
\nsoldering, brazing, welding, hot-rolling or similar mechanical means a
\ncovering of precious metal. This expression is also to be taken to
\ncover base metal inlaid with precious metal.<\/p>\n
7. (a) In Heading No. 71.12\/15, “jewellery, goldsmiths and
\nsilversmiths wares and other articles of precious metal or rolled
\nprecious metal and parts thereof” does not cover articles in which
\nprecious metal or rolled precious metal is present as minor
\nconstituents only, such as minor fittings or minor ornamentation (for
\nexample, monograms, ferrules and rims). “Articles consisting of, or
\nincorporating, pearls, precious or semi-precious stones (natural,
\nsynthetic or reconstructed)” does not cover articles containing
\nprecious metal or rolled precious metal (other than as minor
\nconstituents).<\/p>\n
(b) For the purposes of this Heading, “jewellery” means :<\/p>\n
(i) any small objects of personal adornment (gem-set or not)
\n(for example, rings, bracelets, necklaces, broaches, ear-
\nrings, watchchains, fobs, pendants, tie-pins, cuff-links,
\ndress-studs, religious or other medals and insignia) ; and<\/p>\n
(ii) articles of personal use of a kind normally carried in
\nthe pocket, in the handbag or on the person (such as
\ncigarette cases, powder boxes, chain purses, cachou boxes).<\/p>\n
(c) For the purposes of this Heading, “goldsmiths or
\nsilversmiths wares” includes such articles as ornaments, tableware,
\ntoilet-ware, smokers requisites and other articles of household,
\noffice or religious use.<\/p>\n
8. For the purposes of Heading No. 71.16, “imitation jewellery”
\nmeans articles of jewellery within the meaning of paragraph (b) (i) of
\nNote 7 above (but not including buttons, studs, cuff-links, dress
\ncombs, hair-slides or the like of Heading Nos. 98.01\/02 and 98.12\/14),
\nnot incorporating pearls, precious or semi-precious stones (natural,
\nsynthetic or reconstructed) nor (except as plating or as minor
\nconstituents) precious metal or rolled precious metal, and composed :<\/p>\n
(a) wholly or partly of base metal, whether or not plated
\nwith precious metal ; or<\/p>\n
(b) of at least two materials (for example, wood and glass,
\nbone and amber, mother of pearl and artificial plastic
\nmaterial), no account being taken of materials (for example,
\nnecklace strings) used only for assembly.<\/p>\n
9. Cases, boxes and similar containers imported with articles of
\nthis Chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.<\/p>\n
84.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
71.01 Pearls, unworked or worked, but
\nnot mounted, set or strung (except
\nungraded pearls temporarily strung
\nfor convenience of transport) :<\/p>\n
(1) Real pearls, raw or unworked 40 … . . .<\/p>\n
(2) Cultured pearls, raw or un-
\nworked. 40 … …<\/p>\n
(3) Real and cultured pearls
\nworked. 60 … ….<\/p>\n
71.02 Precious and semi-precious stones,
\nunworked, cut or otherwise worked,
\nbut not mounted, set or strung
\n(except ungraded stones temporarily
\nstrung for convenience of transport):<\/p>\n
(1) Emeralds, sapphires and rubies,
\nunworked or uncut . . . . . . . 40 … ….<\/p>\n
(2) Diamonds, unworked or uncut,
\nincluding sawn diamonds which re-
\nquire further cutting or faceting,
\nbut excluding industrial diamonds. 40 …. …<\/p>\n
(3) Industrial diamonds. . . . . 40<\/p>\n
(4) Precious and semi-precious
\nstones not elsewhere specified,
\nunworked. . . . . 40 …. …<\/p>\n
(5) Precious and semi-precious
\nstones, cut or otherwise worked. 60 … …<\/p>\n
71.03 Synthetic or reconstructed pre-
\ncious or semi-precious stones,
\nunworked, cut or otherwise worked,
\nbut not mounted, set or strung
\n(except ungraded stones tempporar-
\nily strung for convenience of
\ntransport). . . . . . . . . 60 … …<\/p>\n
71.04 Dust and powder of natural or
\nsynthetic precious or semi-
\nprecious stones. . . . 60 … …<\/p>\n
71.05\/11 Precious metals, namely, sliver,
\ngold and platinum and other
\nmetals of the platinum group,
\nrolled precious metals, silver
\ngilt and platinum plated gold
\nor silver, unwrought, or semi-
\nmanufactured; jewellers sweep-
\nings and other waste and scrap
\nof precious metal:<\/p>\n
(1) Not elsewhere specified . . 100 … …<\/p>\n
(2) Platinum and other metals of
\nthe platinum group. . . . .. 60 … …<\/p>\n
71.12\/15 Jewellery, goldsmiths and silver-
\nsmiths wares and other articles,
\nof precious metal, and parts there-
\nof; articles consisting of, or
\nsemi-precious stones (natural,
\nsynthetic or reconstructed). . . . 100 … …<\/p>\n
71.06 Imitation jewellery. . . . . 100 … …<\/p>\n
————————————————————————-
\n1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
————————————————————————–<\/p>\n
85.<\/p>\n
CHAP<\/p>\n
Coin<\/p>\n
CHAPTER 72.
\nCoin<\/p>\n
NOTE<\/p>\n
This Chapter does not cover collectors pieces (Heading No. 99.04\/05).<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 5[(5)]
\n———————————————————————–
\n72.01 Coin:
\n(1) Not elsewhere specified. 100<\/p>\n
(2) Current coin of the Govern-
\nment of India. . . . Free<\/p>\n
————————————————————————<\/p>\n
CHAP<\/p>\n
Iron and steel and articles thereof<\/p>\n
CHAPTER 73.
\nIron and steel and articles thereof<\/p>\n
NOTES<\/p>\n
1. In this Chapter, the following expressions have the meanings
\nhereby assigned to them:<\/p>\n
(a) “pig iron” and “cast iron” (Heading No. 73.o1):<\/p>\n
a ferrous product containing, by weight, 1.9 per cent. or
\nmore of carbon, and which may contain one or more of the
\nfollowing elements within the weight limits specified:<\/p>\n
less than 15 per cent. phosphorus,<\/p>\n
not more than 8 per cent. silicon,<\/p>\n
not more than 6 per cent. managanese,<\/p>\n
not more than 30 per cent. chromium,<\/p>\n
not more than 40 per cent. tungsten, and<\/p>\n
an aggregate of not more than 10 per cent of other alloy
\nelements (for example, nicked, copper, aluminium,
\ntitanium, vanadium, molybdenum).<\/p>\n
However, the ferrous alloys known as “non-distorting tools
\nsteels” containing, by weight, 1.9 per cent. or more of carbon and
\nHAVING the characteristics of steels, are to be classified as steels,
\nunder their appropriate Headings:<\/p>\n
(b) “spiegeleisen” Heading No. 73.01):<\/p>\n
a ferrous product containing, by weight , more than 6 per
\ncent. but not more than 30 per cent. of managanese and
\notherwise conforming to the specification at (a) above;<\/p>\n
(c) “ferro-alloys” Heading No. 73.02):<\/p>\n
alloys of iron (other than master alloys as defined in Note 1. to Chapter 74) which are not usefully malleable and are
\ncommonly used as raw material in the manufacture of ferrous
\nmetals and which contain, by weight, separately or together:<\/p>\n
more than per cent. of cilicon, or<\/p>\n
more than 30 per cent. of managanese, or<\/p>\n
more than 30 per cent. of chromium, or<\/p>\n
more than 40 per cent. of tungsten, or<\/p>\n
a total of more than 10 per cent. of other alloy
\nelements (aluminium, titanium, vanadium, copper,
\nmolybedenum, niobium or other elements, subject to a
\nmaximum content of 10 per cent. in the case of copper),<\/p>\n
and which contain, by weight, not less than 4 per cent. in
\nthe case of ferro-alloys containing silicon, not less than 8. per cent. in the case of ferro-alloys containing managanese
\nbut no silicon or not less than 10 per cent. in other cases,
\nof the element iron;<\/p>\n
88.<\/p>\n
(d) “alloy steel” (Heading No. 73.15):<\/p>\n
steel containing, by weight, one or more elements in the
\nfollowing proportions:<\/p>\n
more than 2 per cent. of managanese and silicon, taken
\ntogether, or<\/p>\n
2.00 per cent. or more of manganese, or<\/p>\n
2.00 per cent. or more of silicon, or<\/p>\n
0.50 per cent. or more of nickel, or<\/p>\n
0.50 per cent. or more of chromium, or<\/p>\n
0.10 per cent. or more of molybdenum, or<\/p>\n
0.10 per cent. or more of vanadium, or<\/p>\n
0.30 per cent. or more of tungsten, or<\/p>\n
0.30 per cent. or more of cobalt, or<\/p>\n
0.30 per cent. or more of aluminium, or<\/p>\n
0.40 per cent. or more of copper, or<\/p>\n
0.10 per cent. or more of lead, or<\/p>\n
0.12 per cent. or more of phosphorus, or<\/p>\n
0.10 per cent. or more of sulphur, or<\/p>\n
0.20 per cent. or more of phosphorus, and sulphur,
\ntaken together, or<\/p>\n
0.10 per cent. or more of other elements, taken
\nseparately;<\/p>\n
(e) “high carbon steel” (Heading No. 73.15):<\/p>\n
steel containing, by weight, not less than 0.60 per cent. of
\ncarbon and HAVING a content, by weight, less than 0.04 per
\ncent. of phosphorus and sulphur taken separately and less
\nthan 0.07 per cent. of these elements taken together;<\/p>\n
(f) “puddled bars” and “pillings” (Heading No. 73.06\/07):<\/p>\n
products for rolling, forging or re-melting obtained either:<\/p>\n
(i) by shingling balls of puddled iron to remove the
\nslag arising during puddling, or<\/p>\n
(ii) by roughly welding together by means of hot-
\nrolling, packets of scrap iron or steel or puddled
\niron;<\/p>\n
(g) “ingots” (Heading No. 73.06\/07):<\/p>\n
products for rolling or forging obtained by casting into
\nmoulds;<\/p>\n
(h) “blooms” and “billets” (Heading No. 73.06\/07):<\/p>\n
semi-finished products of rectangular section, of a thickness
\nnot less than 6 millimetres, of a width not less than 150
\nmillimetres and of such dimensions that the thickness does
\nnot exceed one-quarter of the width;<\/p>\n
89.<\/p>\n
(k) “alloy steel” (Heading No. 73.08):<\/p>\n
coiled semi-finished hot-rolled products, of rectangular
\nsection, not less than 1.5 millimetres thick, of a width
\nexceeding 500 millimetres and of a weight of not less than
\n500 kilograms per piece;<\/p>\n
(i) “universal plates” (Heading No. 73.09):<\/p>\n
products of rectangular section, hot-rolled lengthwise in a
\nclosed box or universal mill, of a thickness exceeding 5. milimetres but not exceeding 100 millimetres, and of a width
\nexceeding 150 millimetres but not exceeding 1,200
\nmillimetres;<\/p>\n
(m) “hoop and strip” (Heading No. 73.12):<\/p>\n
rolled products with sheared or unsheared edges, of
\nrectangular section, of a thickness not exceeding 6. millimetres, of width not exceeding 500 millimetres and of
\nsuch dimensions that the thickness does not exceed one-tenth
\nof the width, in straight strips, coils or flattened coils;<\/p>\n
(n) “sheets and plates” (Heading No. 73.13):<\/p>\n
rolled products [other than coils for re-rolling as defined
\nin paragraph (k) above] of any thickness and, if in
\nrectangles, of a width exceeding 500 millimetres.<\/p>\n
Heading No. 73.13 is to be taken to apply, inter alia, to sheets
\nor plates which have been cut to non-rectangular shape, perforated,
\ncorrugated, channelled, ribbed, polished or coated, provided that they
\ndo not thereby assume the character of articles or of products falling
\nwithin other Headings;<\/p>\n
(o) “wire” (Heading No. 73.14):<\/p>\n
cold-drawn products of solid section of any cross-sectional
\nshape, of which no cross-sectional dimension exceeds 13. millimetres. In the case of Heading Nos. 73.25, 73.26 and
\n73.27\/28, however, “wire” is deemed to include rolled
\nproducts of the same dimensions;<\/p>\n
(p) “bars and rods” (including wire rod) (Heading No 73.10):<\/p>\n
products of solid section which do not conform to the
\nentirety of any of the definitions (h), (ij), (k), (l), (m),
\n(n) and (o) above, and which have cross-sections in the
\nshape of circles, segments of circles, ovals, isosceles
\ntriangles, rectangles, hexagons, octagons or quadrilaterals
\nwith only two sides parallel and the other sides equal.<\/p>\n
The expression also includes concrete reinforcing bars which
\napart FROM minor indentations, flanges, grooves or other deformations
\nproduced during the rolling process correspond to the above
\ndefinition;<\/p>\n
(q) “hollow mining drill steel” (Heading No. 73.10):<\/p>\n
steel hollow bars of any cross-section, suitable for mining
\ndrills, of which the greatest external dimension exceeds 15. millimeters but does not exceed 50 millimetres, and of which
\nthe greatest internal dimension does not exceed one-third of
\nthe greatest external dimension, Other steel hollow bars are
\nto be treated as falling within Heading No. 73.17\/19;<\/p>\n
90<\/p>\n
(r) “angles, shapes and sections” (Heading No. 73.11):<\/p>\n
products, other than those falling within Heading No. 73.16,
\nwhich do not conform to the entirety of any of the
\ndefinitions (h) , (ij), (k), (l), (m),(n) and (o) above, and
\nwhich do not have cross-sections in the form of circles,
\nsegments of of circles, ovals, isosceles triangles,
\nrectangles, hexagons, octagons or quadrilaterals with only
\ntwo sides parallel and the other two sides equal, and which
\nare not hollow,<\/p>\n
2. Heading Nos. 73.06\/07 to 73.14 are to be taken not to apply to
\ngoods of alloy or high carbon steel (Heading No. 73.15).<\/p>\n
3. Iron and steel products of the kind described in any of the
\nHeadings Nos. 73.06\/07 to 73.15 inclusive, clad with another ferrous
\nmetal, are to be classified as products of the ferrous metal
\npredominating by weight.<\/p>\n
4. Iron obtained by electrolytic deposition is classified
\naccording to its form and dimensions with the corresponding products
\nobtained by other processes.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 5[(5)]
\n———————————————————————–<\/p>\n
73.01 Pig iron, cast iron and spie-
\ngeleisen, in pigs, blocks, lu-
\nmps and similar forms. . . . [60 ]5.
\n73.02 Ferro-alloys. . . . . . . [60 ]5.
\n73.03\/05 Waste and scrap metal, shot
\nand angular grit (whether or
\nnot graded); wire pellets,
\niron or steel powders; sp-
\nonge iron or steel. . . . [100 ]5.
\n73.06\/07 Puddled bars, pilings, ingots,
\nblocks, lumps and similar
\nforms,blooms, billets, slabs
\nand sheet bars (including tin-
\nplate bars), of iron or steel
\npieces roughly shaped by for-
\nging, of iron or steel:<\/p>\n
(1) Not elsewhere specified. [60 ]5.
\n(2) Pieces roughly shaped by
\nforging, of iron or steel. . [100 ]5.
\n73.08 Iron or steel coils for re-
\nrolling. . . . [60 ]5.
\n73.09 Universal plates of iron or
\nsteel. . . . . [60 ]5.
\n73.10 Bars and rods (including wire
\nrod), of iron or steel, hot-
\nrolled, forged, extruded cold-
\nformed or cold-finished; (inc-
\nluding precision-made); hollow
\nmining drill steel. . . . [60 ]5.
\n73.11 Angles, shapes and sections,
\nor iron or steel, hot-rolled,
\nforged, extruded, cold-formed
\nor cold-finished; sheet pil-
\ning of iron or steel, whether
\nor not drilled, punched or
\nmade FROM assembled elements. [60 ]5.
\n73.12 Hoop and strip, of iron or
\nsteel, hot-tolled or cold-
\nrolled. . . . [60 ]5.
\n———————————————————————-
\n1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.4. and Sch. (w.e.f. 1-9-1978).<\/p>\n
2Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid.<\/p>\n
4Subs. by Act 14 of 1982, s. 43 and Second Sch.<\/p>\n
5Subs. by Act 11 of 1983, s.44 & Sch. II.<\/p>\n
———————————————————————–<\/p>\n
91.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 5[(5)]
\n———————————————————————–<\/p>\n
73.13 Sheets and plates, of iron or
\nsteel, hot-rolled or cold-rolled:<\/p>\n
(1) Not elsewhere specified. [100 ]8.
\n(2) Tinned sheets and plates. [100 ]8.
\n73.14 Iron or steel wire, whether or
\nnot coated, but not insu-
\nlated. .. . [60 ]8.
\n5[73.15 Alloy steel and high carbon
\nsteel in the forms mentioned
\nin Heading Nos. 73.06\/07 to
\n73.14:<\/p>\n
6[(1) Not elsewhere specified 300<\/p>\n
(2) Coils for re-rolling, bars
\n(including bright bars), rods,
\nwire rods, wire circles, angles,
\nshapes and sections, strips,
\nsheets and plates, of stain-
\nless steel. 300<\/p>\n
7[73.16 Railway and tramway track
\nconstruction material of iron
\nor steel, the following:
\nrails, check-rails, switch
\nblades, crossings (or frogs),
\ncrossing pieces, point rods,
\nrack rails, sheepers, fish
\nplates, chairs, chair wedges,
\nsole plates (base plates),
\nrail clips, bedplates, ties
\nand other material speciali-
\nsed for joining or fixing
\nrails:<\/p>\n
(1) Not elsewhere specified. [60 ]8.
\n(2) Of stainless steel. 300<\/p>\n
73.17\/19 Tubes and pipes and blanks
\ntherefor of iron of steel:<\/p>\n
(1) Other than of stainless
\nsteel:<\/p>\n
(i) Not elsewhere specified. [100 ]8.
\n(ii) Drilling tubes and pipes
\nblanks therefor. [60 ]8.
\n(iii) Tubes and pipes for
\nboilers falling within Heading
\nNo. 84.01\/02 and blanks there-
\nfor. [60 ]8.
\n(iv) Tubes and pipes sheathed
\nor lined with corrosion- res-
\nisting material, such as
\nglass, rubber and plastic. [60 ]8.
\n(2) Of stainless steel. 300<\/p>\n
73.20 Tubes and pipe fittings (for
\nexample, joints, elbows,
\nunions and flanges), of iron
\nor steel;<\/p>\n
(1) Not elsewhere specified. [100 ]8.
\n(2) Of stainless steel. 300<\/p>\n
73.21 Structures and parts of stru-
\nctures (for example, hangers
\nand other buildings, bridges
\nand bridge-sections, lock-
\ngates, towers, lattice masts,
\nroofs, roofing frame-works,
\ndoor and window frames, shutt-
\ners, balustrades, pillars and
\ncolumns), of iron or steel;
\nplates, strips, rods, angles,
\nshapes, sections, tubes and the
\nlike, prepared for use in stru-
\nctures, of iron or steel:<\/p>\n
(1) Not elsewhere specified. [60 ]8.
\n(2) Of stainless steel. 300<\/p>\n
————————————————————————-<\/p>\n
1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2Subs. by s. 4 Sch., ibid., for Sub-heading “Other Preferential
\nAreas” (w.e.f. 1-9-1978).<\/p>\n
3Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4Subs. by Act 14 of 1982, s. 43 and Second Sch.<\/p>\n
5Subs. by Act 16 of 1981, s. 46 and Second Sch., for Heading No.
\n73.15.
\n6Subs. by Act 15 of 1982, s. 2, for sub-heading (1) and (2).<\/p>\n
7Subs. by s.2, ibid., for Heading Nos. 73.16, 73.17\/19, 73.20,
\n73.21 and 73.22\/23.
\n8Subs. by Act 11 of 1983, s. 44 & Sch. II.<\/p>\n
————————————————————————-<\/p>\n
92.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 5[(5)]
\n———————————————————————–<\/p>\n
73.22\/23 Reservoirs, tanks, vats, casks,
\ndrums, cans, boxes and similar
\ncontainers for any material (other
\nthan compressed or liquefied gas),
\nof iron or steel:<\/p>\n
(1) Not elsewhere specified. [100 ]6.
\n(2) Of stainless steel. 300<\/p>\n
73.24 Containers of iron or steel, for
\ncompressed or liquefied-gas. [60 ]6.
\n4[73.25 Stranded wire, cables, cordage,
\nropes, plaited bands, slings and
\nthe like, of iron or steel wire,
\nbut excluding insulated electric
\ncables:<\/p>\n
(1) Not elsewhere specified. [100 ]6.
\n(2) Of stainless steel. 300<\/p>\n
73.26 Barbed iron or steel wire; twis-
\nted hood or single flat wire,
\nbarbed or not, and loosely twis-
\nted double wire, of kinds used
\nfor fencing, of iron or steel:<\/p>\n
(1) Not elsewhere specified. [100 ]6.
\n(2) Of stainless steel. 300<\/p>\n
73.27\/28 Gauze, cloth, grill, netting,
\nfencing, reinforcing fabric
\nand similar materials, of iron
\nor steel wire; expanded metal
\nof iron or steel;<\/p>\n
(1) Not elsewhere specified. [100 ]6.
\n(2) Of stainless steel. 300<\/p>\n
73.29 Chain and parts thereof, of
\niron or steel:<\/p>\n
(1) Not elsewhere specified.<\/p>\n
(i) Other than of stainless
\nsteel: [100 ]6.
\n(ii) mooring chains [60 ]6.
\n(2) Of stainless steel. 300<\/p>\n
73.30 Anchors and grapnels and parts
\nthereof, of iron or steel. [60 ]6.
\n73.31 Nails, tacks, staples, hook-
\nnails, corrugated nails, spiked
\ncramps, studs, spikes and dra-
\nwing pins, of iron or steel, whe-
\nther or not with heads of other
\nmaterials, but not including
\nsuch articles with heads of
\ncopper. [100 ]6.
\n73.32 Bolts and nuts (including bolt
\nends and screw studs), whether
\nor not threaded or tapped, and
\nscrews (including screw hooks and
\nscrew rings), of iron or steel:<\/p>\n
rivets, cotters, cotter-pins,
\nwashers and springs washers, of
\niron or steel. [100 ]6.
\n5[73.33\/40 Other articles of iron or steel:<\/p>\n
(1) Not elsewhere specified. [150 ]6.
\n(2) Of stainless steel. 300<\/p>\n
————————————————————————<\/p>\n
1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2Subs. by s. 4 and Sch., ibid., for Sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4Subs. by Act 15 of 1982, s. 2 for Heading Nos. 73.25, 73.26,
\n73.27,\/28 and 73.29.
\n5Subs. by s.2, ibid., for Heading No. 73.33\/40.<\/p>\n
6Subs. by Act 11 of 1983, s. 44 & Sch. II.<\/p>\n
————————————————————————–<\/p>\n
93.<\/p>\n
CHAP<\/p>\n
Copper and articles thereof<\/p>\n
CHAPTER 74.
\nCopper and articles thereof<\/p>\n
NOTES<\/p>\n
1. For the purpose of Heading No. 74.01\/02 “master alloys” means
\nalloys [except copper phosphide (phosphor copper) containing more than
\n8 per cent. by weight of phosphorus] containing with other alloy
\nelements more than 10 per cent. by weight of copper, not usefully
\nmalleable and commonly used as raw material in the manufacture of
\nother alloys or as de-oxidants, de-sulphurising agents or for similar
\nuses in the metallurgy of non-ferrous metals.<\/p>\n
[Coper phosphide (phosphor copper) containing more than 8 per
\ncent. by weight of phosphorus falls within Chapter 28 and not within
\nthis Chapter.]<\/p>\n
3. In this Chapter, the following expressions have the meanings
\nhereby assigned to them:<\/p>\n
(a) “wire” (Heading No. 74.03):<\/p>\n
rolled, extruded, drawn or forged products of solid section,
\nof which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
\nexceeding one-tenth of the width; also cast or sintered
\nproducts, of the same forms and dimensions, which have been
\nsubsequently worked after production (otherwise than by
\nsimple trimming or de-scaling), provided that they have not
\nthereby assumed the character of articles or products falling
\nwithin other Headings.<\/p>\n
Wire-bars and billets with their ends tapered or otherwise
\nworked simply to facilitate their entry INTO machines for
\nconverting them into, for example, wire-rod or tubes, are
\nhowever to be taken to be unwrought copper of Heading No.
\n74.01\/02;<\/p>\n
(c) “wrought plates, sheets, strip” (Heading No. 74.04\/05)<\/p>\n
flat-surfaced, wrought products (coiled or not), of which the
\nmaximum cross-sectional dimension exceeds 6 millimetre but
\ndoes not exceed one-tenth of the width.<\/p>\n
Heading No. 74.04\/05 is to be taken to apply, inter alia, to such
\nproducts, whether or not cut to shape, perforated, corrugated, ribbed,
\nchannelled, polished or coated, provided that they do not thereby
\nassume the character of articles or of products falling within other
\nHeadings.<\/p>\n
3. Heading No. 74.07\/08 is to be taken to apply, inter alia, to
\ntubes, pipes and hollow bars which have been polished or coated, or
\nwhich have been shaped or worked, such as bent, coiled, threaded,
\ndrilled, waisted, cone-shaped or finned Heading No. 74.07\/08 is to be
\ntaken to apply, inter alia, to tube and pipe fittings which have been
\nsimilarly treated.<\/p>\n
94.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 5[(5)]
\n———————————————————————–<\/p>\n
74.01\/02 Copper matte; unwrought copper (re-
\nfined or not); copper waste and sc-
\nrap; master alloys 4[100 ]<\/p>\n
74.03 Wrought bars, rods, angles, shapes
\nand sections, of copper ; copper
\nwire<\/p>\n
(1) Not elsewhere specified 4[100 ]<\/p>\n
(2) Bars, rods, angles, shapes sections
\nand wire of unalloyed copper 4[100 ]<\/p>\n
74.04\/05 Wrought plates, sheets, strip and foil,
\nof copper 4[100 ]<\/p>\n
74.06 Copper powders and flakes 4[100 ]<\/p>\n
74.07\/08 Tubes and pipes and blanks therefor,
\nof copper; hollow bars of copper;
\ntube and pipe fittings (for example,
\njoints, elbows, sockets and flanges),
\nof copper :<\/p>\n
(1) Not elsewhere specified 4[100 ]<\/p>\n
(2) Tubes and pipes and blanks
\ntherefor, and hollow bars,
\nof nominal bore exceeding
\n19 millimetres 5[100 ]<\/p>\n
[74.09\/19 6[Other articles of copper inclu-
\nding nails, tacks, staples, hook-
\nnails, spiked cramps, studs,
\nspikes and drawing pins of iron
\nor steel with heads of copper] 4[100 ]<\/p>\n
———————————————————————–<\/p>\n
CHAP<\/p>\n
Nickel and articles thereof<\/p>\n
CHAPTER 75.
\nNickel and articles thereof<\/p>\n
NOTES<\/p>\n
1. In this Chapter, the following expressions have the meanings
\nhereby assigned to them :<\/p>\n
(a) “wire” (Heading No. 75.02) ;<\/p>\n
rolled, extruded or drawn products of solid section of any
\ncross-sectional shape, of which no cross-sectional dimension
\nexceeds 6 millimetres ;<\/p>\n
(b) “wrought bars, rods, angles, shapes and section ”
\n(Heading No. 75.02) :<\/p>\n
rolled, extruded, drawn or forged products of solid section
\nof which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
\nexceeding one-tenth of the width; also cast or sintered prod-
\nucts, of the same forms and dimensions, which have been
\nsubsequently machined (otherwise than by simple trimming or
\nde-scaling) ;<\/p>\n
———————————————————————–<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-19-1978).<\/p>\n
4. Subs. by Act 66 of 1976, s.34 and Third Sch.<\/p>\n
5. Subs. by Act 14 of 1982, s.43 and Second Sch.<\/p>\n
6. Subs. by Act 26 of 1978. s.4 and Sch., for certain words
\n(w.e.f. 1-9-1978).<\/p>\n
————————————————————————<\/p>\n
95.<\/p>\n
(c) “wrought plates, and strip” (Heading No. 75.03) :<\/p>\n
flat-surfaced, wrought products (coiled or not), of which the
\nmaximum cross-sectional dimension exceeds 6 millimetres, and
\nof which the thickness does not exceed one-tenth of the
\nwidth.<\/p>\n
Heading Np.75.03 is to be taken to apply, inter alia, to such
\nproducts, whether or not cut to shape, perforated,
\ncorrugated, ribbed, channelled, polished or coated, provided
\nthat they do not thereby assume the character of articles or
\nof products falling within other Headings.<\/p>\n
2. Heading No. 75.04\/06 is to be taken to apply, inter alia, to
\ntubes, pipes, hollow bars and tube and pipe fittings which have been
\npolished or coated, or which have been shaped or worked, such as bent,
\ncoiled, threaded, drilled, waisted, cone-shaped or finned.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 3[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
75.01 Nickel matters, nickel speiss and other
\nintermediate products of nickle metall-
\nurgy; unwrought nickel (excluding elec-
\ntro-plating anodes) ; nicked waste and
\nscrap : 40<\/p>\n
75.02 Wrought bars, rods, angles, shapes and
\nsections of nickel; nickel wire :<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Electrical resistance wires of
\nnickel-chrome and other nickel
\nalloys 100<\/p>\n
75.03 Wrought plates, sheets and strip, of
\nnickel; nickel foil; nickel powders
\nand flakes 60<\/p>\n
75.04\/06 Other articles of nickel 60<\/p>\n
———————————————————————–<\/p>\n
CHAP<\/p>\n
Aluminium and articles thereof<\/p>\n
CHAPTER 76.
\nAluminium and articles thereof<\/p>\n
NOTES<\/p>\n
1. In this Chapter, the following expressions have the meanings
\nhereby assigned to them :<\/p>\n
(a) “wire” (Heading No. 76.02) :<\/p>\n
rolled, extruded, drawn or forged products of solid section,
\nof which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
\nexceeding one-tenth of the width; also cast or sintered
\nproducts, of the same forms and dimensions, which have been
\nsubsequently (otherwise than by simple trimming or de-
\nscaling) ;<\/p>\n
———————————————————————-<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 Sch., ibid., for sub-heading “Other Preferential
\nAreas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
———————————————————————–<\/p>\n
96.<\/p>\n
(c) “wrought plates, sheets and strip” (Heading No.76.03\/04):<\/p>\n
flat-surfaced, wrought products (coiled or not), of which
\nthe maximum cross-sectional dimension exceeds 6 millimetres,
\nand of which the thickness exceeds 1[0.20 millimetre] but
\ndoes not exceed one-tenth of the width.<\/p>\n
Heading No. 76.03\/04 is to be taken to apply, inter alia, to
\nsuch products, whether or not cut to shape, perforated,
\ncorrugated, ribbed, channelled, polished or coated, provided
\nthat they do not thereby assume the character of articles or
\nof products falling within other Heading.<\/p>\n
2. Heading No. 76.06\/07 is to be taken to apply, inter alia, to
\ntubes, pipes and hollow bars which have been polished or coated, or
\nwhich have been shaped or worked, such as bent, coiled, threaded,
\ndrilled, waisted, cone-shaped or finned; also to tube and pipe
\nfittings which have been similarly treated.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 2*** 3[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 2*** 4[(4)] 4[(5)]
\n———————————————————————–<\/p>\n
76.01 Unwrought aluminium; aluminium waste
\nand scrap :<\/p>\n
(1) Not elsewhere specified 6[60 ]<\/p>\n
(2) Unalloyed aluminium in any crude
\nform, including ingots, blocks,
\nslabs, billets wire bars, shots
\nand pellets 6[60 ]<\/p>\n
76.02 Wrought bars, rods, angles, shapes and
\nsections of aluminium; aluminium wire. 6[100 ]<\/p>\n
76.03\/04 Wrought plates, sheets, and strip of
\naluminium; aluminium foil :<\/p>\n
(1) Not elsewhere specified 6[100 ]<\/p>\n
(2) Wrought plates, sheets, strip and
\nfoil, of unalloyed aluminium 5[100 ]<\/p>\n
76.05 Aluminium powders and flakes 6[100 ]<\/p>\n
76.06\/07 Tubes and pipes and blanks therefor,
\nof aluminium; hollow bars of alumini-
\num; tube and pipe fittings (for, exma-
\nple, joints, elbows, sockets and flan-
\nges) of aluminium 6[100 ]<\/p>\n
76.08\/16 Other articles of aluminium 6[100 ]<\/p>\n
———————————————————————–<\/p>\n
CHAP<\/p>\n
Magnesium and beryllium and articles thereof<\/p>\n
CHAPTER 77.
\nMagnesium and beryllium and articles thereof<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 2*** 3[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 4[(4)] 4[(5)]
\n———————————————————————–<\/p>\n
77.01\/03 Magnesium unwrought or wrought, and
\narticles of magnesium 40<\/p>\n
77.04 Beryllium unwrought or wrought and
\narticles of beryllium 60<\/p>\n
————————————————————————<\/p>\n
1. Subs. by Act 26 of 1978, s.4 and Sch., for 15 millimetre”
\n(w.e.f. 1-9-1978).<\/p>\n
2. Column (4) and sub-heading “U.K.” omitted by s.4 and Sch.,
\nibid., (w.e.f. 1-9-1978).<\/p>\n
3. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f 1-9-1978).<\/p>\n
4. Columns (5) and (6) renumbered as columns (4) and (5) by s.4. and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
5. Subs. by Act 29 of 1977, s.31 and Second Sch.<\/p>\n
6. Subs. by Act 11 of 1983, s.44 & Sch. II.<\/p>\n
————————————————————————<\/p>\n
97.<\/p>\n
CHAP<\/p>\n
Lead and articles thereof<\/p>\n
CHAPTER 78.
\nLead and articles thereof<\/p>\n
NOTES<\/p>\n
1. In this Chapter, Heading No. 78.02\/06 covers, inter alia,–<\/p>\n
(a) Wire, meaning<\/p>\n
rolled, extruded or drawn products of solid section of any
\ncross-sectional shape, of which no cross-sectional dimension
\nexceeds 6 millimetres ;<\/p>\n
(b) wrought bars, rods, angles, shapes and sections, meaning<\/p>\n
rolled, extruded, drawn or forged products of solid section,
\nof which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
\nexceeding one-tenth of the the width; also cast or sintered
\nproducts, of the same forms and dimensions, which have been
\nsubsequently machined (otherwise than by simple trimming or
\nde-scaling)<\/p>\n
(c) wrought plates, sheets and strip, meaning<\/p>\n
flat-surfaces, wrought products (coiled or not), or which
\nthe maximum cross-sectional dimension exceeds 6 millimetres,
\nof which the thickness does not exceeds one-tenth of the
\nwidth, and which are of a weight exceeding 1,700 grams per
\nsquare metre.<\/p>\n
This Heading is to be taken to apply, inter alia, to the
\nproducts, mentioned in (c) above, whether or not cut to
\nshape, perforated, corrugated, ribbed, channelled, polished
\nor coated, provided that they do not thereby assume the
\ncharacter of articles or of products falling within other
\nHeadings.<\/p>\n
2. Heading No. 78.02\/06 is to be taken to apply, inter alia, to
\ntubes, pipes, hollow bars and tube and pipe fittings which have been
\npolished or coated, or which have been shaped or worked, such as bent,
\ncoiled, threaded, drilled, waisted, cone-shaped or finned.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
78.01 Unwrought lead (including argentife-
\nrous lead) ; lead waste and scrap :<\/p>\n
(1) Not elsewhere specified 4[100 ]<\/p>\n
(2) Unalloyed lead, unwrought 4[100 ]<\/p>\n
78.02\/06 Lead wrought and articles of lead 4[100 ]<\/p>\n
———————————————————————-<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
4. Subs. by Act 11 of 1983, s.44 & Sch. II.<\/p>\n
———————————————————————–<\/p>\n
98.<\/p>\n
CHAP<\/p>\n
Zinc and articles thereof<\/p>\n
CHAPTER 79.
\nZinc and articles thereof<\/p>\n
NOTE<\/p>\n
In this Chapter, the following expressions have the meanings
\nhereby assigned to them :<\/p>\n
(a) “wire (Heading No. 79.02) :<\/p>\n
rolled, extruded or drawn products of solid section of any
\ncross-sectional shape, of which no cross-sectional dimension
\nexceeds 6 millimetres ;<\/p>\n
(b) “wrought bars, rods, angles, shapes and sections”
\n(Heading No. 79.02) :<\/p>\n
rolled, extruded, drawn of forged products of solid section
\nof which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
\nexceeding one-tenth of the width; also cast or sintered
\nproducts, of the same forms and dimensions, which have been
\nsubsequently machined (otherwise than by simple trimming of
\nde-scaling) ;<\/p>\n
(c) “wrought plates, sheets and strip” (Heading No. 79.03) :<\/p>\n
flat-surfaced, wrought products (coiled or not), of which
\nthe maximum cross-sectional dimension exceeds 6 millimetres,
\nand of which the thickness does not exceed one-tenth of the
\nwidth.<\/p>\n
Heading No. 79.03 is to be taken to apply, inter alia, to
\nsuch products, whether or not cut to shape, perforated,
\ncorrugated, ribbed, channelled, polished or coated, provided
\nthat they do not thereby assume the character of articles or
\nof products falling within other Headings.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
79.01 Unwrought zinc; zinc waste and scrap<\/p>\n
(1) Not elsewhere specified 5[100 ]<\/p>\n
(2) Unalloyed zinc, unwrought 5[100 ]<\/p>\n
79.02 Wrought bars, rods, angles, shapes
\nand sections, of zinc; zinc wire 5[100 ]<\/p>\n
79.03 Wrought plates, sheets and strip of
\nzinc; zinc foil, zinc powders and
\nflakes 5[100 ]<\/p>\n
79.04\/06 Other articles of zinc 5[100 ]<\/p>\n
———————————————————————-<\/p>\n
CHAP<\/p>\n
Tin and articles thereof<\/p>\n
CHAPTER 80<\/p>\n
Tin and articles thereof<\/p>\n
NOTES<\/p>\n
1. In this Chapter, Heading No. 80.02\/06 covers, inter alia, —<\/p>\n
(a) Wire, meaning<\/p>\n
rolled, extruded or drawn products of solid section of any
\ncross-sectional shape, of which no cross-sectional dimension
\nexceeds 6 millimetres ;<\/p>\n
————————————————————————<\/p>\n
1. Columns (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
4. Subs. by Act 14 of 1982, s.43 and Second Sch.<\/p>\n
5. Subs. by Act 11 of 1983, s.44 & Sch. II.<\/p>\n
————————————————————————<\/p>\n
99.<\/p>\n
(b) Wroght bars, rods, angles, shapes and sections, meaning<\/p>\n
rolled, extruded, drawn or forged products of solid section
\nof which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
\nexceeding one-tenth of the width; also cast or sintered
\nproducts, of the same forms and dimensions, which have been
\nsubsequently machined (otherwise than by simple trimming or
\nde-scaling) ;<\/p>\n
(c) Wrought plates, sheets, and strip, meaning<\/p>\n
flat-surfaced, wrought products (coiled or not), of which
\nthe maximum cross-sectional dimension exceeds 6 millimetres,
\nof which the thickness does not exceed one-tenth of the
\nwidth, and which are of a weight exceeding 1 kilogram per
\nsquare metre.<\/p>\n
This Heading is to be taken to apply, inter alia, to the
\nproducts mentioned in (c) above, whether or not cut to shape,
\nperforated, cirrugated, ribbed, channelled, polished, or
\ncoated, provided that they do not thereby assume the
\ncharacter of articles or of products falling within other
\nHeadings.<\/p>\n
2. Heading No. 80.02\/06 is to be taken to apply, inter alia, to
\ntubes, pipes, hollow bars and tube and pipe fittings which have been
\npolished or coated, or which have been shaped or worked, such as bent
\ncoiled, threaded, drilled, waisted, cone-shaped or finned.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
80.01 Unwrought tin; tin waste and scrap :<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Unalloyed tin, unwrought 40<\/p>\n
80.02\/06 Tin wrought and articles of tin 60<\/p>\n
———————————————————————–<\/p>\n
CHAP<\/p>\n
Other base metals employed in metallurgy and articles thereof<\/p>\n
CHAPTER 81.
\nOther base metals employed in metallurgy and articles thereof<\/p>\n
NOTE<\/p>\n
This Chapter covers, in addition to tungsten, molybdenum and
\ntantalum, the following base metals, bismuth, cadmium, cobalt,
\nchromium, gallium, germanium, hafnium, indium, manganese, niobium
\n(columbium), rhenium, antimony, titanium, thorium, thallium, uranium
\ndepleted in U235, vanadium and zirconium. The Chapter also covers
\ncobalt mattes, cobalt speiss and other intermediate products of cobalt
\nmetallurgy and cermets.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
81.01\/04 Tungsten, molybdenum, tantalum and
\n4[other base metals and cermets,
\nwrought or unwrought,] and articles
\nthereof :<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Unalloyed tungsten, molybdenum,
\ntantalum and other base metals,
\nunwrought 40<\/p>\n
————————————————————————<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
4. Subs. by s.4 and Sch., ibid., for certain words (w.e.f. 1-9-
\n1978).
\n———————————————————————–<\/p>\n
100<\/p>\n
CHAP<\/p>\n
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof<\/p>\n
CHAPTER 82.
\nTools, implements, cutlery, spoons and forks, of base metal;<\/p>\n
parts thereof<\/p>\n
NOTES<\/p>\n
1. Apart FROM below lamps, portable, forges, grinding wheels with
\nframe-works, manicure and chiropody sets, and goods classified in
\nHeading No. 82.07 and handles of base metal falling within Heading No.
\n82.08\/15, this Chapter covers only articles with a blade, working
\nedge, working surface or other working part of :<\/p>\n
(a) base metal ;<\/p>\n
(b) metal carbides ;<\/p>\n
(c) precious or semi-precious stones (natural synthetic or
\nreconstructed) on a support of base metal ; or<\/p>\n
(d) abrasive materials on a support of base metal, provided
\nthat the articles have cutting teeth, flutes, grooves, or the
\nlike, of base metal, which retain their identity and function
\nafter the application of the abrasive.<\/p>\n
2. Parts of base metal of the articles falling in the Heading of
\nthis Chapter are to be classified with the articles of which they are
\nparts, except parts separately specified as such and tool-holders for
\nhand tools (Heading No. 84.45\/48). However, parts of general use as
\ndefined in Note 2 to Section XV are in all cases excluded FROM this
\nChapter.<\/p>\n
Cutting plates for electric hair clippers and blades and heads
\nfor electric shavers are to be classified under Heading No. 82.08\/15.
\n3. Sets (other than manicure or chiropody sets Heading No.
\n82.08\/15) comprising as assortment of tools, cutlery, spoons, forks or
\nother articles of a kind falling within the different Headings of this
\nChapter, fitted in cabinets, boxes, cases or the like, are to be
\nclassified as that one of the constituent articles which is chargeable
\nwith the highest rate of duty.<\/p>\n
4. Cases, boxes and similar containers imported with articles of
\nthis Chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and des- Rate of duty Duration
\nNo. cription of article when rates
\nStandard 1*** 2[Pre- of duty
\nferential Areas] are pro-
\ntective
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–<\/p>\n
82.01\/04 Hand tools (for example, spades, hoes
\nhewing tools, scythes and hay knives)
\nof a kind used in agriculture, horti-
\nculture or forestry; saws (non-mecha-
\nnical) and blades for hand or machine
\nsaws (including toothless saw blades)
\nhand tools, not falling within any oth-
\ner Heading of this Chapter, including
\nglaziers, diamonds, pliers, tinmens
\nsnips, bolt croppers, perforating pun-
\nches, spanners and wrenches (other than
\ntap wrenched), files and rasps; blow
\nlamps, anivils; vices and clamps, oth-
\ner than accessories for, and parts of,
\nmachine tools; portable forges; grin-
\nding wheels with frameworks (hand or
\npedal operated). 60<\/p>\n
————————————————————————<\/p>\n
1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3. Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
———————————————————————–<\/p>\n
101.<\/p>\n
———————————————————————
\nHeading Sub-heading No. and description of Rate of duty Duration
\nNo. article ————– when
\nStandard 1*** 2[Perferential rates of
\nAreas] duty are
\nprotective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————<\/p>\n
82.05 Interchangeable tools for hand tools,
\nfor machine tools or for power-
\noperated hand tools (for example,
\nfor pressing, stamping, drilling,
\ntapping, threading,boring, broaching,
\nmilling, cutting, turning, dressing,
\nmorticing or screw driving),including
\ndies for wire drawing extrusion
\ndies for metal, and rock drilling bits:<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Rock drilling bits … 40<\/p>\n
82.06 Knives and(cutting blades, for machi-
\nnes or for mechanical appliances<\/p>\n
The rate
\napplicable
\nto the]
\nmachine
\nor mecha-
\nnical ap-
\npliance
\nwith which
\nthe knife
\nor the
\ncutting
\nblade is
\ndesigned
\nto be used.<\/p>\n
82.07 Tool-tips and plates, sticks and the
\nlike for tool-tips, unmounted, of sin-
\ntered metal carbides (for example,
\ncarbides of tungsten, molybdenum or
\nvanadium) 60<\/p>\n
82.08\/15 Coffee-mills, mincers, juice-extractors
\nand other mechanical appliances, of a
\nweight not exceeding ten kilograms and
\nof a kind used for domestic purposes
\nin the preparation, serving or condit-
\nion in of food or drink; knives (other
\nthan these failing within Heading No.
\n82.06), scissors, knife and scissor
\nblades, and other articles of cutlery
\n(including spoons, forks, ladles and
\nsimilar kitchen or TABLE ware); razors
\nor razor blades (including razor blade
\nblanks, whether or not in strips)
\nmanicure and chiropody sets and appli-
\nances; handles of base metal for any
\nof the above articles…. 100
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Miscellaneous articles of base metal.<\/p>\n
CHAPTER 83.
\nMiscellaneous articles of base metal<\/p>\n
NOTE<\/p>\n
In this Chapter, a reference to parts of articles is in case to
\nbe taken as applying to cables, chains, nails, bolts, nuts, screws,
\nsprings or other articles of iron or steel of a kind described in
\nHeading No.73.25, 73.29, 73.31, 73.32 or springs and leaves for
\nsprings, of iron or steel, nor to similar articles of other base
\nmetals (Chapters 74 to 81 inclusive).<\/p>\n
———————————————————————
\n1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).
\n———————————————————————<\/p>\n
102.<\/p>\n
———————————————————————
\nHeading Sub-heading No. and description of Rate of duty Duration
\nNo. article ————– when
\nStandard 1*** 2[Perferential rates of
\nAreas] duty are
\nprotective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————<\/p>\n
83.01\/15 Miscellaneous articles of base metal :<\/p>\n
(1)Locks, all sorts (including frames
\nincorporating locks, for handbags,
\ntrunks or the like) and parts thereof;
\nlock keys; fittings and mountings of a
\nkind suitable for furniture, doors,
\nstaircases, blinds, coachwork, saddlery,
\ntrunks, caskets and the like (inclu-
\nding automatic door closers);hat-racks,
\nhatpegs, brackets and the like; lamps
\nand lighting fittings, and parts thereof
\n(excluding articles falling within
\nChapter 85); fittings (for example cla-
\nsps, buckles, hooks, eyes and eyelets)
\nof a kind commonly used or clothing,
\ntravel goods, hand bags or other text-
\nile or leather goods; tubular rivets and
\nbifurcated rivets; photograph, Picture
\nand similar frames; mirrors of base
\nmetal; sign-plates, name-plates, numbers,
\nletters and other signs. . . 100 .. ..<\/p>\n
(2)Safes, strong-boxes. strong rooms (inc-
\nluding linings and doors thereof); cash
\nand deed boxes and the like; office
\nequipment (for example, filing cabinets,
\nracks, sorting boxes, paper trays and
\npaper rests) other than office furniture
\nfalling within Chapter 94; fittings for
\nloose leaf binders, for files or for sta-
\ntionery books; letter clips, staples, in-
\ndexing tags and similar stationery goods;
\nstatuettes and other ornaments of a
\nkind used indoors; flexible tubing and
\npiping; beads and spangles; bells and
\ngongs. non-electric, and parts thereof
\nstoppers, crown corks, bottle caps
\ncapsules, bung covers, seals and plombs,
\ncase comer protectors and other pack-
\ning accessories . . . 100 .. ..<\/p>\n
(3) Wire, rods, tubes, plates, electrodes
\nand similar products, of base metal or
\nof metal carbides, coated or, cored
\nwith flux material, of a kind used for
\nsoldering, brazing, welding or deposi-
\ntion of metal or of metal carbides;
\nwire and rods, of agglomerated base
\nmetal powder, used for metal spraying. . 60 .. ..<\/p>\n
———————————————————————<\/p>\n
1 Columns (4)and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and SCh. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).<\/p>\n
——————————————————————–<\/p>\n
103.<\/p>\n
CHAP<\/p>\n
Boilers, machinery and mechanical appliances; parts thereof.<\/p>\n
CHAPTER 84.
\nBoilers, machinery and mechanical appliances; parts thereof<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover<\/p>\n
(a) millstones, grindstones and other articles falling
\nwithin Chapter 68;<\/p>\n
(b) appliances and machinery for example pumps) and parts
\nthereof, of ceramic material (Chapter 69)<\/p>\n
(c) laboratory glassware of Heading No.70.17\/18; machinery
\nand appliances and parts thereof, of glass (Heading No.70.20. or 70.21)<\/p>\n
(d) heating equipment falling within Heading No.73.33\/40 and
\nsimilar articles of other base metals (Chapters 74 to 81); or<\/p>\n
(e) tools for working in the hand of Heading No. 85.05 or
\nelectromechanical domestic appliances of Heading No. 85.06. \/07.
\n2. Subject to the operation of Notes 3 and 4 to Section XVI a
\nmachine or appliance which answers to a description in one or more of
\nthe Headings<\/p>\n
105.
\nNos. 84.01\/02 to 84.21 and at the same time to a description in one or
\nother of the Headings Nos, 84.22 to 84.60, is to be classified under
\nthe former Heading and not the latter.<\/p>\n
Heading No. 84.17 is, however, to be taken not to apply to:<\/p>\n
(a) germination plant, incubators and brooders (Heading No.
\n84.28)<\/p>\n
(b) grain dampening machines (Heading No. 84.29)<\/p>\n
(c) diffusing apparatus for sugar juice extraction (Heading
\nNo. 84.30)<\/p>\n
(d) machinery for the heat-treatment of textile yarns,
\nfabrics or made up textile articles (Heading No. 84.40); or<\/p>\n
(e) machinery or plant, designed for a mechanical
\noperation, in which a change of temperature, even if
\nnecessary, is subsidiary.<\/p>\n
Heading No. 84.19 is to be taken not to apply to:<\/p>\n
(a) sewing Machines for closing bags or similar containers
\n(Heading No. 84.41); or<\/p>\n
(b) office machinery of Heading No. 84.51\/55.
\n3. (A) In Heading No,, 84.51\/55, the expression “automatic data
\nprocessing machines” means<\/p>\n
(a) digital machines HAVING storages capable of storing not
\nonly the processing programme or programmes and the DATA to
\nbe processed but also a programme for translating the formal
\nprogramming language in which the programmes are written into
\nmachine language. These machines must have a main storage
\nwhich is directly accessible for the execution of a programme
\nand which has a capacity at least sufficient to store those
\nparts of the processing and translating programmes and the
\nDATA immediately necessary for the current processing ran.
\nThey must also be able themselves, on the basis of the
\ninstructions contained in the initial programme, to modify,
\nby logical decision, its execution during the processing run;<\/p>\n
(b) analogue machines capable of simulating mathematical
\nmodels and comprising at least : analogue elements, control
\nelements and programming elements;<\/p>\n
(c) hybrid machines consisting of either a digital machine
\nwith analogue elements or an analogue machine with digital
\nelements.<\/p>\n
(B) Automatic DATA processing machines may be in the form of
\nsystems consisting of a variable number of separately-housed units. A
\nunit is to be regarded as being a part of the complete system if it
\nmeets all the following conditions :<\/p>\n
(a) it is connectable to the central processing unit
\neither directly or through one or more other units;<\/p>\n
(b) it is specifically designed as part of such a system
\n[it must, in particular, unless it is a power supply unit be
\nable to accept or deliver DATA in a form (code or signals)
\nwhich can be used by the system].<\/p>\n
Such units imported separately are also to be classified in
\nHeading No. 84.51\/55.<\/p>\n
106.<\/p>\n
4. Heading No. 84.62 is to be taken to apply, inter alia, to
\npolished steel balls, the maximum and minimum diameters of which do
\nnot differ FROM the nominal diameter by more than one per cent. or by
\nmore than 0.05 millimetre, whichever is less. Other steel balls are
\nto be classified under Heading No. 73.33\/ 40.<\/p>\n
5. A machine which is used for more than one purpose is, for the
\npurposes of classification, to be treated as if its principal purpose
\nwere its sole purpose.<\/p>\n
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a
\nmachine whose principal purpose is not described in any Heading or for
\nwhich no one purpose is the principal purpose is, unless the context
\notherwise requires, to be classified in Heading No, 84.59. Heading No.
\n84.59 is also to be taken to cover machines for making rope or cable
\n(for example, stranding, twisting or cabling machines) FROM metal
\nwire, textile yarn or any other material or FROM a combination of such
\nmaterials.<\/p>\n
———————————————————————
\nHeading Sub-heading No. and description of Rate of duty Duration
\nNo. article ————– when
\nStandard 1*** 2[Preferential rates of
\nAreas] duty are
\nprotective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————<\/p>\n
84.01\/02 Steam and other vapour generating
\nboilers (excluding central beating
\nhot water boilers capable also of
\nproducing low pressure steam)
\nsuperheated water boilers; auxi-
\nliary plant for use with such
\nboilers (for example economisers,
\nsuper-heaters, soot removers, gas
\nrecoverers and the like); conden-
\nsers for vapour engines and power
\nunits . . . 40<\/p>\n
84.03 Producer gas and water gas generato-
\nrs, with or without purifiers; acet-
\nylene gas generators (water pro-
\ncess) and similar gas generators wi-
\nth or without purifiers. . . . 40<\/p>\n
84.04\/05 Steam engines (including mobile engi-
\nnes, but not steam tractors falling
\nwithin Heading No. 87.01 or mecha-
\nnically propelled road rollers) with
\nself-contained boilers; 4[steam or
\nother vapour power units, whether or
\nnot incorporating boilers]. . . 40<\/p>\n
84.06 Internal combusion piston engines. . 100<\/p>\n
84.07 Hydraulic engines and motors (includ-
\ning water wheels and water turbines). . 40<\/p>\n
84.08 Other engines and motors<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Spring operated or weight
\noperated motors 60<\/p>\n
(3) Jet and gas turbines, adapted for
\nuse in aeroplanes 40<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid, for sub-heading “Other
\nPreferential Aresa” (w.e.f. 1-9-1978)<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by S. 4 and Sch., ibid (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
\n1978).<\/p>\n
———————————————————————-<\/p>\n
107.<\/p>\n
———————————————————————-
\nHeading Sub-heading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————–
\n84.09 Mechanically propelled road
\nrollers 40<\/p>\n
84.10 Pumps (including motor pumps
\nand turbo (pumps) for liquids,
\nwhether or not fitted with
\nmeasuring devices; liquid
\nelevators of bucket, chain screw,
\nband and similar kinds :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Delivery pumps fitted with
\nmeasuring or price calculating
\nmechanism, such as are used for
\nsupplying petrol or oil, and
\npumps specially designed for
\nlubricatting and Washing of
\nvehicles; manually operated
\npumps 60<\/p>\n
(3) Fuel, oil or water pumps for
\ninternal combustion piston
\nengines (including fuel
\ninjection pumps) 100<\/p>\n
84.11 Air pumps, vacuum pumps, and air
\nor gas compressors (including
\nmotor and turbo pumps and
\ncompressors, and free-piston
\ngenerators for gas turbines)
\nfans, blowers and the like :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Gas compressors imported
\nfor use in air-conditioning
\nequipment [100 ]4.
\n(3) Gas compressors imported for
\nuse in refrigerating equipment 100<\/p>\n
(4) Exhaust fans and blowers of
\nnot less than 65 centimetres
\nsweep; flame-proof fans and
\nblowers … 40<\/p>\n
(5) Fans and blowers not falling
\nwithin sub-heading (4) 100<\/p>\n
84.12 Air-conditioning machines,
\nself-contained, comprising
\na motor-driven fan and elements
\nfor changing the temperature
\nand humidity of air [100 ]4.
\n84.13 Furnace burners for liquid fuel
\n(atomisers) for pulverised solid
\nfuel or for gas; mechanical
\nstokers, mechanical grates,
\nmechanical ash discharges and
\nsimilar appliances 40<\/p>\n
84.14 Industrial and laboratory
\nfurnances and ovens, non-electric 40<\/p>\n
84.15 Refrigerators and refrigerating
\nequipment electrical and other)<\/p>\n
(1) Not elsewhere specified [100 ]4.
\n(2) Domestic refrigerators 100<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectivelY by S. 4 and Sch., ibid. (w.e.f. 1-9-1978)<\/p>\n
4. Subs. by Act 11 of 1983, s. 44 & Sch. II.<\/p>\n
———————————————————————–<\/p>\n
108.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.16 Calendering and similar rolling
\nmachines (other than metal-
\nworking and metal-rolling
\nmachines and glass-working
\nmachines) and cylinders therefore 40<\/p>\n
84.17 Machinery, plant and similar
\nlaboratory equipment, whether
\nor not electrically heated, for
\nthe treatment of materials by a
\nprocess involving a change of
\ntemperature such as beating,
\ncooking, roasting, distilling,
\nrectifying, sterilising,
\npasteurising, steaming, drying,
\nevaporating, vaporising,
\ncondensing or cooling, not
\nbeing machinery or plant of a
\nkind used for domestic purposes;
\ninstantaneous or storage water-
\nheaters, nonelectrical :<\/p>\n
(1) Not elsewhere specified.. 40<\/p>\n
(2) Machinery and equipment for
\nfood and drink other than those
\nused for treating milk;
\ninstantaneous or storage water
\nheaters, non-electrical; machinery
\nand equipment imported for use in
\nair-conditioning 60<\/p>\n
84.18 Centrifuges; filtering and
\npurifying machinery and apparatus
\n(other than filter funnels, milk
\nstrainers and the like), for
\nliquids or gases :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Air filters; oil or fuel
\nfilters for internal combustion
\npiston engines 100<\/p>\n
84.19 Machinery for cleaning or drying
\nbottles or other containers;
\nmachinery for filling, closing
\nsealing capsuling or labelling
\nbottles cans boxes bags or other
\ncontainers ;other packing or
\nwrapping machinery; machinery
\nfor aerating beverages; dish
\nwashing machines.. 60<\/p>\n
84.20 Weighing machinery (excluding
\nbalances of a sensitivity of
\n5 centigrames or better)
\nincluding weight-operated
\ncounting and checking machines;
\nweighing machine weights of
\nall kinds :<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Weigh-bridges; hopper scales
\nfor automatically weighing
\nmaterials discharged FROM hoppers 40<\/p>\n
84.21 Mechanical appliances (whether or
\nnot hand operated) for projecting,
\ndispersing or spraying liquids or
\npowders ; fire extinguishers
\n(charged or not); spray guns and
\nsimilar appliances; steam or
\nsand blasting machines and similar
\njet projecting machines ;<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
———————————————————————–<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, S.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch,, ibid, for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
———————————————————————-<\/p>\n
109.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-
\n84.21. -contd.<\/p>\n
(2) Spray guns and similar
\nappliances for spraying paint
\nvarnish, oil, distemper or
\ncement, fire extinguishers
\n(charged or not) 60<\/p>\n
84.22 Lifting, handling, loading or
\nunloading machinery, telphers and
\nconveyors (for example, lifts,
\nhoists, winches, cranes, transporter
\ncranes, jacks, pulley tackle, belt
\nconveyors and teleferics) not being
\nmachinery falling within Heading
\nNo. 84.23 40<\/p>\n
84.23 Excavating, levelling tamping,
\nboring and extracting machinery,
\nstationery or mobile, for earth,
\nminerals or ores (for example,
\nmechanical shovels, coal-cutters
\nexcavators, scrapers, levellers
\nand bulldozers); pile-drivers;
\nsnow-ploughs, not self-propelled
\n(including snow-plough
\nattachments) 40<\/p>\n
84.24 Agricultural and horticultural
\nmachinery for soil preparation
\nor cultivation (for example,
\nploughs, harrows, cultivators, seed
\nand fertiliser distributors); lawn
\nand sports ground rollers :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Lawn and sports ground rollers 60<\/p>\n
84.25 Harvesting and threshing machinery;
\nstraw and fodder presses; hay or
\ngrass mowers; winnowing and
\nsimilar cleaning machines for
\nseed, grain or leguminous
\nvegetables and egg-grading and
\nother grading machines for
\nagricultural produce (other than
\nthose of a kind used in the bread
\ngrain milling industry falling
\nwithin Heading No. 84.29). 40<\/p>\n
84.26 Dairy machinery (including milking
\nmachines) 40<\/p>\n
84.27 Presses, crushers and other
\nmachinery of a kind used in
\nwine-making cider-making,
\nfruit juice preparation or
\nthe like. 60<\/p>\n
84.28 Other agricultural, horticultural,
\npoultry-keeping and bee-keeping
\nmachinery; germination plant
\nfitted with mechanical or
\nthermal equipment; poultry
\nincubators and brooders 40<\/p>\n
84.29 Machinery of a kind used in the
\nbread grain milling industry, and
\nother machinery, (other than farm
\ntype machinery), for the working
\nof cereals or dried legu-
\nminous vegetables 40<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading”U.K.” omitted by Act 26 of 1978, s.
\n4 and sch. (W.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibidfor sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by S. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
———————————————————————-<\/p>\n
110.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Perferential of duty
\nAreas are prot-
\ntecti
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.30 Machinery not falling within any
\nother heading of this Chapter
\nof a kind used in the following
\nfood or drink industries; bakery,
\nconfectionery, chocolate manu-
\nfacture, macaroni, ravioli or
\nsimilar cereal food manufacture,
\nthe preparation of meat, fish,
\nfruit or vegetables (includ-
\ning mincing or slicing machines),
\nsugar manufacture or brewing:<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Sugar manufacturing and
\nrefining machinery 40<\/p>\n
84.31 Machinery for making or finishing
\nellulosic pulp, paper or
\npaper-board 40<\/p>\n
84.32 Book-binding machinery, including
\nbooksewing machines 40<\/p>\n
84.33 Paper or paperboard cutting
\nmachines of all kinds; other
\nmachinery for making up paper
\npulp, paper or paperboard. 40<\/p>\n
84.34 Machinery, apparatus and accessories
\nfor type-founding or type-setting;
\nmachinery, other than the machine
\ntools of Heading No. 84.45\/48,
\nfor preparing or working
\nprinting blocks, plates or
\ncylinders printing type
\nimpressed flongs and matrices,
\nprinting blocks, plates and
\ncylinders; blocks, plates,
\ncylinders and lithographic stones,
\nprepared for printing purposes
\n(for example, planed grained
\nor polished) 40<\/p>\n
84.35 Other printing machinery;
\nmachinery uses ancillary to
\nprinting. 40<\/p>\n
84.36 Machines for extruding man-made
\nmachines of a kind used for
\nprocessing natural or man-made
\ntextile fibres; textile spinning
\nand twisting machines; textile
\ndoubling, throwing and reeling
\n(including weft-winding)
\nmachines. 40<\/p>\n
84.37 Weaving machines, knitting
\nmachines and machines for making
\ngimped yarn, tulle, lace,
\nembroidery, trimmings braid or net;
\nmachines for preparing yams for
\nuse on such machines, including
\nwarping and warp sizing machines:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Domestic knitting machines;
\nmachines for making gimped yarn,
\ntulle, lace, embroidery,
\ntrimmings, braid or net 60<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, S.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., sub-heading “Other Preferential
\nAreas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).<\/p>\n
———————————————————————-<\/p>\n
111.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.38 Auxiliary machinery for use with
\nmachines of Heading No. 84.37. (for example, dobbies, Jacquards,
\nautomatic stop motion and shuttle
\nchanging mechanisms); parts and
\naccessories suitable for use
\nsolely or principally with the
\nmachines of the present Heading
\nor with machines falling within
\nHeading No. 84.36 or 84.37 (for
\nexample, spindles and spindle
\nflyers, card clothing, combs,
\nextruding nipples, shuttles,
\nhealds and heald-lifters and
\nhosiery needles) :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Parts and accessories of
\nmachines falling within sub-
\nheading No. (2) of Heading
\nNo. 84.37….. 60<\/p>\n
84.39 Machinery for the manufacture or
\nfinishing of felt in the piece or
\nin shapes, including felt-hat
\nmaking machines and hat-making
\nblocks. 40<\/p>\n
84.40 Machinery for washing, cleaning
\ndrying, bleaching dyening
\ndressing, finishing or coating
\ntextile yarns fabrics or made-up
\ntextile articles (including
\nlaundry and dry-cleaning
\nmachinery); fabric folding,
\nreeling or cutting machines;
\nmachines of a kind used in the
\nmanufacture of linoleum or other
\nfloor coverings for applying the
\npaste to the base fabric or other
\nsupport; machines of a type used
\nfor printing a repetitive
\ndesign, repetitive, words or
\noverall colour on textiles,
\nleather, wall-paper, wrapping
\npager linoleum or other materials,
\nand engraved or eached plates,
\nblocks or rollers therefor :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Domestic washing machines,
\nlaundry and dry-cleaning machinery 60<\/p>\n
84.41 Sewing machines; furniture
\nspecially designed for sewing
\nmachines; sewing machines needles:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Domestic sewing machines 100<\/p>\n
84.42 Machinery (other than sewing
\nmachines) for preparing, tanning
\nor working hides, skins or leather
\n(including boot and shoe
\nmachinery) :<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Boot and shoe making machinery 40<\/p>\n
———————————————————————-<\/p>\n
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).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).<\/p>\n
———————————————————————-<\/p>\n
112.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.43 Convertors, ladles, ingot moulds
\nand casting machines, of a kind
\nused in metallurgy and in metal
\nfoundries .. 40<\/p>\n
84.44 Rolling mills and rolls therefor 40<\/p>\n
84.45\/48 Machine-tools for working metal
\nor metal carbides, stone ceramics
\nconcrete, asbestos-cement and like
\nmineral materials or for working
\nglass in the cold for working
\nwood, cork, bone, ebonite
\n(vulcanite) hard artificial plastic
\nmaterials or other hard carving
\nmaterials, other than machines
\nfalling within Heading No. 84.49. or 84. 50; accessories and parts
\nsuitable for use sole or principa-
\nlly with the above machine-tools,
\nincluding work and tool holders,
\nself-opening dieheads, dividing
\nheads and other appliances for
\nmachine-tools; tool holders for
\nany type of tool or machine tool
\nfor working in the hand 40<\/p>\n
84.49 Tools for working in the hand
\npneumatic or with self-
\ncontained non-electric motor 40<\/p>\n
84.50 Gas-operated welding, brazing
\ncutting and surface tempering
\nappliances.<\/p>\n
(1) Not elsewhere specified 40
\n(2) Hand-operated gas welding,
\nbrazing, cutting and surface
\ntempering appliances (blow
\npipes) .. 60<\/p>\n
84.51\/55 Typewriters, other than typewri-
\nters incorporating calculating
\nmechanisms; cheque-writing
\nmachines; calculating machines
\naccounting machines, cash
\nregisters, postage-franking
\nmachines, ticket-issuing machines
\nand similar machines, incorpora-
\nting a calculating device;
\nautomatic DATA processing
\nmachines and units thereof;
\nmagnetic and optical readers,
\nmachines for transcribing data
\nonto DATA media in coded form
\nand machine for processing
\nsuch data, not elsewhere specified
\nor included; other office machines
\n(for example, hectograph or
\nstencil duplicating machines,
\naddressing machines coin-sorting
\nmachines, coin-counting and
\nwraping machines, pencil-
\nsharpening machines, perforating
\nand stapling machines); parts
\nand accessories (other than covers,
\ncarrying cases and the like)
\nsuitable for use solely or
\nprincipally with the above
\nmachines :<\/p>\n
(1) Not elsewhere specified : 4[100 ]<\/p>\n
(2) Automatic DATA processing
\nmachines and units thereof;
\nmagnetic and optical readers,
\nmachines for transcribing data
\nonto DATA media in coded form and
\nmachines for processing such data,
\nnot elsewhere specified or inclu-
\nded; parts and accessories suita-
\nble for use solely or principally
\nwith the machines failing within
\nthis sub-heading . 6[200 ]<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” Omitted by Act of 26 of 1978,
\ns. 4 and Sch. (W.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid, for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by Act 29 of 1977, s. 31 and Second Sch.<\/p>\n
5 subs. by Act 14 of 1982, s. 43 and Second Sch.<\/p>\n
6 Subs. by Act 32 of 1985, s. 42 and Sch. II.<\/p>\n
———————————————————————-<\/p>\n
113.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.56 Machinery for sorting screening,
\nseparating washing crushing,
\ngrinding or mixing earth stone
\nores or other mineral substances
\nin solid (including powder and
\npaste) form; machinery for
\nagglomerating, moulding or
\nshaping solid mineral fuels,
\nceramic paste, unhardened cements
\nplastering materials or other
\nmineral products in powder and
\npaste form ; machines for forming
\nfoundry moulds of sand. 40<\/p>\n
84.57 Glass-working machines (other
\nthan machines for working glass
\nin the cold); machines for
\nassembling electric filament
\nand discharge lamps and
\nelectronic and similar tubes
\nand valves. 40<\/p>\n
84.58 Automatic vending machines
\n(for example stamp cigarette,
\nchocolate and food machines)
\nnot being games of skill
\nor chance … 60<\/p>\n
84.59 Machines and mechanical appli-
\nances, HAVING individual func-
\ntions, not falling within any
\nother heading of this Chapter :<\/p>\n
(1) Not elsewhere specified. 60<\/p>\n
(2) Machines and mechanical app-
\nliances designed for the produc-
\ntion of a commodity 4*** machi-
\nnery for treating metals, wood
\nor similar materials, for stri-
\npping and cutting of tobacco
\nleaf or for cutting or rolling
\ntea leaves; machines for moun-
\nting card clothing; nuclear
\nreactors .. 40<\/p>\n
84.60 Moulding boxes for metal fou-
\nndry ; moulds of a type used
\nfor metal (other than ingot
\nmoulds), for metal carbides,
\nfor glass, for mineral mater-
\nials (for example ceramic
\npastes, concrete or cement)
\nor for rubber or artificial
\nplastic materials 40<\/p>\n
84.61 Taps, cocks, valves and simi-
\nlar appliances for pipes, boi-
\nler shells, tanks, vast and
\nthe like, including pressure
\nreducing valves and thermos-
\ntatically controlled valves:<\/p>\n
(1) Not elsewhere specified .. 60<\/p>\n
(2) Isolating valves, non-
\nreturn valves safety valves,
\npressure reducing valves exhaust
\nrelief valves, thermostatically
\ncontrolled valves, solenoid
\noperated valves; valves made
\nof corrosion-resis-ting material
\nsuch as stainless steel, nickel,
\nmorel, incoloy, hastelloy and
\nother valves lined with rubber or
\nother corrosion-resisting mater-
\nials; steam traps 40<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, S.
\n4 and Sch. (w.e.f 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nresPectively by S. 4 and Sch ibid., (W.e.f. 1-9-1978).<\/p>\n
4 certain words omitted by s. 4 and Sch., ibid (w.e.f. 1-9-
\n1978).<\/p>\n
———————————————————————-<\/p>\n
114.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.62 Ball, roller or needle roller
\nbearings :<\/p>\n
(1) Ball and roller bearings
\nnot elsewhere specified .. 5[100 , plus Rs. 100
\nper bearing]<\/p>\n
(2) Ball bearings of all types
\nnot exceeding 60 millimetres
\nbore diameter 5[200 , plus Rs. 100
\nper bearing]<\/p>\n
(3) Roller bearings, including
\nneedle roller bearings but exc-
\nluding adapter roller bearings,
\nnot exceeding 85 millimetres
\nbore diameter. 5[200 , plus Rs. 100
\nper bearing]<\/p>\n
4[84.63 Transmission shafts, cranks,
\nbearing housings, plain shaft
\nbearings gears and gearing
\n(including friction gears and
\ngearboxes and other variable
\nspeed gears), fly-wheels, pul-
\nleys and pulley blocks, clutches
\nand shaft couplings :<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Plain shaft bearings, with
\nor without bearing housings… 100<\/p>\n
84.64 Gaskets and similar joints of
\nmetal sheeting combined with
\nother material (for example,
\nasbestos, felt and paperboard)
\nor of laminated metal foil; sets
\nor assortments of gaskets and
\nsimilar joints, dissimilar in
\ncomposition, for engines, pipes,
\ntubes and the like put up in
\npouches, envelopes or similar
\npackings 65<\/p>\n
84.65 Machinery parts, not containing
\nelectrical connectors insulators,
\ncoils, contacts or other electr-
\nical features and not falling
\nwithin any other heading in this
\nChapter 60<\/p>\n
84.66 (1) All items of 40<\/p>\n
(a) machinery including prime-
\nmovers<\/p>\n
(b) instruments, apparatus and
\nappliances,<\/p>\n
(c) control gear and transmission
\nequipment,<\/p>\n
(d) auxiliary equipment, as well
\nas all components (whether fini-
\nshed or not) or raw materials
\nfor the manufacture of the afor-
\nesaid items and their components,
\nrequired for the initial setting
\nup of a unit, or the substantial
\nexpansion of an existing unit, of
\na specified :<\/p>\n
(1) industrial plant,<\/p>\n
(2) irrigation project,<\/p>\n
(3) power project,<\/p>\n
(4) mining project,<\/p>\n
(5) project for the exploration
\nfor oil or other minerals, and<\/p>\n
———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s, 4 and Sch,. ibid (w.e.f. 1-9-1978).<\/p>\n
4 Subs, by Act 16 of 1981, s. 46 and Second Sch,<\/p>\n
5 Subs. by Act 32 of 1985, s. 42 and Sch. II.<\/p>\n
———————————————————————-<\/p>\n
115.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
84.66–
\ncontd.
\n(6)such other projects as the
\nCentral Government may, having
\nregard to the economic develo-
\npment of the country, notify in
\nthe Official Gazette in this
\nbehalf :<\/p>\n
Provided these are imported (whe-
\nther in one or in more than one
\nconsignment) against one or more
\nspecific contracts, which have
\nbeen registered with the appro-
\npriate Custom House in the manner
\nprescribed by Regulations which
\nthe central Board of Excise
\nand Customs may make under section
\n157 of the Customs Act, 1962 (52. of 1962) and such contract or
\ncontracts has or registered before
\nany ORDER is made by the proper
\nofficer of customs permitting the
\nclearance for home consumption or
\ndeposit in a warehouse of items,
\ncomponents or raw materials;<\/p>\n
(ii) all spare parts, other raw
\nmaterials (including semi-finished
\nmaterial), or consumable stores
\nimported, as a part of a contract
\nor contracts, registered in
\nterms of sub-heading (i), provided
\nthe total value of such spare
\nparts raw materials, and consumable
\nstores does not exceed 10 per cent.
\nof the value of the goods covered
\nby sub-heading (i) and further
\nprovided that such spare Parts,
\nraw materials or consumable
\nstores are essential for the
\nmaintenance of the plant or
\nproject mentioned in sub-heading
\n(i) 40<\/p>\n
———————————————————————-<\/p>\n
CHAP<\/p>\n
Electrical machinery and equipment; parts thereof.<\/p>\n
CHAPTER 85.
\nElectrical machinery and equipment; parts thereof<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover :<\/p>\n
(a) electrically warmed blankets, bed pads, food-muffs and
\nthe lime; electrically warmed clothing, footwear and ear pads
\nand other electrically warmed articles worn on or about the
\nperson.<\/p>\n
(b) glass envelopes for electric lamps, electronic valves or
\nthe like, falling within Heading No. 70.01\/16; or<\/p>\n
(c) electrically heated furniture of Chapter 94.<\/p>\n
2. Heading No. 85.01 includes metal tank mercury are rectifiers
\nbut 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-
\nconductors of heading No. 85.18\/27.
\n———————————————————————-<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by S. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
———————————————————————-<\/p>\n
116.<\/p>\n
3. Apart FROM shavers and hair clippers, Heading No. 85.06\/07 is
\nto be taken to apply only to the following electro-mechanical machines
\nof types commonly used for domestic purposes:<\/p>\n
(a) vacuum cleaners, floor polishers, food grinders and
\nmixers, fruit juice extractors and fans, of any weight;<\/p>\n
(b)other machines, provided the weight of such other machines
\ndoes not exceed 20 kilograms.<\/p>\n
The Heading does not, however, apply to dish washing machines
\n(Heading No. 84.19), centrifugal and other clothes washing machines
\n(Heading No. 84.08 or 84.40), roller and other ironing machines
\n(Heading No. 84.16 or 84.40), sewing machines (Heading No. 84.41) or
\nto electro-thermic appliances (Heading No. 85.12).<\/p>\n
4. In Heading No. 85.18\/27,”printed circuits” are to be taken to
\nbe circuits obtained by forming on an insulating base, by any printing
\nprocess (for example, embossing, plating-up etching)or by the “film
\ncircuit” technique, conductor elements, contacts or other printed
\ncomponents (for example, inductances, resistors, capacitors) alone or
\ninterconnected according to a pre-established pattern, other than
\nelements which can produce, rectify, modulate or amplify an
\nelectrical signal (for example, semi-conductor elements).<\/p>\n
The term “printed circuits” does not cover circuits combined
\nwith elements other than those obtained during the printing process.
\nPrinted circuits may, however, be fitted with non-printed connecting
\nelements.<\/p>\n
Thin-or thick-film circuits comprising passive and active
\nelements obtained during the same technological process are to be
\nclassified in Heading No. 85.18\/27.<\/p>\n
5. In Heading No. 85.18\/27 :<\/p>\n
(A) “Diodes, transistors and similar semi-conductor devices” are
\nto be taken to be those devices the operation of which depends on
\nvariations in resistivity on the application of an electric field;<\/p>\n
(B) “Electronic micro-circuits” are to be taken to be:<\/p>\n
(a) micro assemblies of the “fagot” module, moulded module,
\nmicromodule and similar types; consisting of discrete, active
\nor both active and passive miniaturised components which are
\ncombined and inter-connected;<\/p>\n
(b) monolithic integrated circuits in which the circuit
\nelements (diodes, transistors, resistors, capacitors, inter-
\nconnections, etc.) are created in the mass (essentially) and
\non the surface of a semi-conductor material (doped
\nsilicon,
\nfor example) and are inseparably associated;<\/p>\n
(c) hybrid integrated circuits in which passive and active
\nelements, some obtained by thin-or thick film technology
\n(resistors, capacitors, inter-connections, etc.) others by
\nsemi-conductor technology (diodes, transistors, monolithic
\nintegrated circuits, etc.), are combined, to all intents and
\npurposes indivisibly, on a single insulating substrate
\n(glass, ceramic, etc.). These circuits may also include
\nminiaturised discrete components.<\/p>\n
For the classification of the articles defined in this Note,
\nHeading No. 85.18\/27 shall take precedence over any other heading in
\nthe Schedule which might cover them by reference to, in particular,
\ntheir function.<\/p>\n
117.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
85.01 Electrical goods of the follo-
\nwing descriptions: generators,
\nmotors, converters (rotary or
\nstatic), transformers, rectif-
\niers and rectifying apparatus,
\ninductors:<\/p>\n
(1) Not elsewhere specified . . 40<\/p>\n
(2) Electric motors other than
\nthe following: flameproof motors,
\nvariable speed commutator motors,
\ninternally geared motors, motors
\ndesigned for used in circuits of
\n400 volts or above and other
\nmotors of rated output 1.5. kilowatts or above 4[100 ]<\/p>\n
(3) Transformers, other than
\nflameproof, whose rated input
\nvoltage is less than 400 volts,
\nand inductors used in circuits
\nof less than 400 volts 4[100 ]<\/p>\n
5[85.02 Electro-magnets;permanent magnets
\nand articles of special materials
\nfor permanents magnets being
\nblanks of such magnets;
\nelectromagnetic and permanent
\nchucks, clamps, vices and
\nsimilar work holders; elec-
\ntromagnetic clutches and coup-
\nlings; electromagnetic brakes;
\nelectromagnetic lifting heads;<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Ferrite permanent magnets
\nand articles of ferrite for
\npermanent magnets, being blanks
\nof such magnets 100<\/p>\n
85.03 Primary cells and primary
\nbatteries 100<\/p>\n
85.04 Electric accumulators 100<\/p>\n
85.05 Tools for working in the hand,
\nwith self contained electric
\nmotor . 60<\/p>\n
85.06\/07 Electro-mechanical domestic
\nappliances with self-contained
\nelectric motors; shavers and
\nhair clippers, with self conta-
\nined electric motors. . 60<\/p>\n
85.08 Electrical starting and ignition
\nequipment for internal combustion
\nengines (including ignition magn-
\netos, magnetodynamos, ignition
\ncoils, starter motors, spar-
\nking plugs and glow plugs)
\ngenerators (dynamos and alterna-
\ntors) and cutouts for use in
\nconjunction with such engines. . 100<\/p>\n
85.09 Electrical lighting and signall-
\ning equipment and electrical
\nwindscreen wipers defrosters
\nand demisters, for cycles or
\nmotor vehicles . . . 100<\/p>\n
85.10 Portable electric battery and
\nmagneto lamps, other than lamps
\nfailing within Heading No. 85.09. 100<\/p>\n
85.11 Industrial and laboratory electric
\nfurnaces, ovens and induction
\nand di-electric heating equipment;
\n6[electric or. . . 100
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch, (w,e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by Act 29 of 1977, s. 31 and Second Sch.<\/p>\n
5 Subs. by s. 31 and Second Sch., ibid., for Heading No. 85.02.
\n6 Subs. by Act 26 of 1978, s. 4 and Sch., for certain words
\n(w.e.f. 1-9-1978).
\n———————————————————————<\/p>\n
118.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
85.11– laser-operated welding, brazing
\ncontd. soldering or cutting machines
\nand apparatus]:<\/p>\n
(1) Not elsewhere specified. . 40<\/p>\n
(2) Electrically heated hand sol-
\ndering and brazing irons. 60<\/p>\n
85.12 Electric instantaneous or storage
\nwater heaters and immersion heate-
\nrs; electric soil heating appara-
\ntus and electric space heating
\napparatus; electric hair dressing
\nappliance: (for example, hair dry-
\ners, hair curlers, curling tong h-
\neaters) and electric smoothing
\nirons;elctrothermic domestic appl-
\niances;electric heating resis-
\ntors, other than those of carbon. 60<\/p>\n
85.13 Electrical line telephonic and
\ntelegraphic apparatus (including
\nsuch apparatus for carrier-
\ncurrent line systems) 4[100 ]<\/p>\n
85.14 Microphones and stands therefor;
\nloudspeakers; audio-frequency el-
\nectric amplifiers 4[100 ]<\/p>\n
85.15 Radiotelegraphic and radioteleph-
\nonic transmission and reception
\napparatus; radio broadcasting and
\ntelevision transmission and
\nreception apparatus (including
\nreceivers incorporating sound re-
\ncorders or reproducers) and
\ntelevision cameras; radio navig-
\national aid apparatus, radar
\napparatus and radio remote cont-
\nrol apparatus:<\/p>\n
(1) Not elsewhere specified.. 4[100 ]<\/p>\n
(2) Radio broadcast receivers
\nincluding those incorporat-
\ning gramophones; television
\nreception apparatus. 100<\/p>\n
85.16 Electric traffic control equipment
\nfor railways, roads or inland water-
\nways and equipment used for similar
\npurposes in port installations or
\nupon airfields.. 5[100 ]<\/p>\n
85.17 Electric sound or visual signal-
\nling apparatus (such as bells,
\nsirens, indicator panels, burglar
\nand fire alarms), other than
\nthose of Heading No. 85.09 or
\n85.16 5[100<\/p>\n
85.18\/27 Electrical capacitors; electrical
\napparatus for making and breaking
\nelectrical circuits, for the pro-
\ntection of electrical circuits, or
\nfor making connections to or in
\nelectrical circuits; resistors other
\nthan heating resistors; printed ci-
\nrcuits; switchboards (other than
\ntelephone switchboards) and control
\npanels; electric filament lamps and
\ndischarge lamps,
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by Act 29 of 1977, s. 31 and Second Sch.<\/p>\n
5 Subs. by Act 14 of 1982, s. 43 and Second Sch.
\n———————————————————————<\/p>\n
119.<\/p>\n
———————————————————————-
\nHeading Subheading No. and description of Rate of duty
\nNo. article ———— Duration
\nStandard 1*** when rates
\n2[Preferential of duty
\nAreas are prot-
\netctive
\n———————————————————————–
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
85.18\/27 arc-lamps 4*** electronic va-
\n-contd. lves and tubes; photocells;
\nmounted piezoelectric cry-
\nstals; diodes, transistors
\nand similar semi-conductor
\ndevices; 5[light emitting dio-
\ndes]; electronic microcircuits;
\ninsulated electric wire, cable,
\nbars, strip and the like wheth-
\ner or not fitted with connect-
\nors; carbon brushes, arc-lamp
\ncarbons, battery carbons,carbon
\nelectrodes and other carbon
\narticles of a kind used for el-
\nectrical purposes; insulators
\nof any material; insulating
\nfittings for electrical equip-
\nment; electrical conduit tubing
\nand joints therefor, of base
\nmetal lined with insulating
\nmaterial; electrical appliances
\nand apparatus, HAVING individ-
\nual functions,not falling within
\nany other of this Chapter:<\/p>\n
(1) Not elsewhere specified 6[100 ]<\/p>\n
(2) Electrical capacitors, fixed
\nor variable. 6[100 ]<\/p>\n
(3)Electrical apparatus for making
\nand breaking electrical circuits,
\nfor the protection of electrical
\ncircuits or for making connections
\nto or in electrical circuits; res-
\nistors; switchboards and control
\npanels:<\/p>\n
Provided that the articles are de-
\nsigned for use in circuits of 400
\nvolts or above, or of 20 amperes or
\nabove or for use with motors of 1.5. kilo-watts or above . . 40<\/p>\n
(4) Electric filament lamps and
\nelectric discharge lamps (exclu-
\nding infra-red and ultraviolet
\nlamps); arc-lamps 4*** . . 100<\/p>\n
(5) Insulated (including enamelled
\nor anodised) electric wire, cable,
\nbars, strips and the like including
\nco-axial cable), whether or not
\nfitted with connectors :<\/p>\n
Provided that the conductor of any
\ncore has a sectional area of 4.75. square millimetres or more if of
\ncopper, or has an equivalent cond-
\nuctance, if of any other material 8[100 ]<\/p>\n
(6) Carbon electrodes (including
\nun-machined) for furnaces and
\nelectrolysers, and nipples ther-
\nefor. 40<\/p>\n
(7) Insulators designed for use
\nin an electrical transmission
\nsystem of 400 volts or above 40<\/p>\n
85.28 Electrical parts of machinery
\nand apparatus, not being goods
\nfalling within any of the
\npreceding headings of this
\nChapter 7[100 ]
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
\ns.4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by S.4 and sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s.4 and sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Certain words omitted by S. 4 and Sch., ibid. (w.e.f.1-9-1978).<\/p>\n
5 Ins. by S. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
6 Subs. by Act 29 of 1977, S. 31 and Second Sch.<\/p>\n
7 Subs. by Act 14 of 1982, S. 43 and Second Sch.<\/p>\n
8. Subs. by Act 11 of 1983, s.44 & Sch. II.
\n———————————————————————<\/p>\n
120.<\/p>\n
CHAP<\/p>\n
Railway and tramway locomotives, rolling-stock and parts thereof; railway
\nand tramway track fixtures and fitting traffic signalling equipment of all
\nkinds (not electrically powered)<\/p>\n
CHAPTER 86.
\nRailway and tramway locomotives, rolling-stock and parts thereof;
\nrailway and tramway track fixtures and fitting traffic signalling
\nequipment of all kinds (not electrically powered)<\/p>\n
Notes<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) railway or tramway sleepers of wood or of concrete, or
\nconcrete guide-track sections for hovertrains (Chapter 44 or
\n68)<\/p>\n
(b) railway or tramway track construction material of iron or
\nsteel falling within Heading No. 73.16; or<\/p>\n
(c) electrically powered signalling apparatus falling within
\nHeading No. 85.16.<\/p>\n
2. Heading No. 86.09 is to be taken to apply, inter alia, to:<\/p>\n
(a) frames, under frames and bogies;<\/p>\n
(c) axle boxes; brake gear;<\/p>\n
(d) buffers for rolling-stock; coupling gear and corridor
\nconnections; and<\/p>\n
(e) coachwork.<\/p>\n
3. Subject to the provisions of Note 1 above, Heading No. 86.10. is to be taken to apply, inter alia, to:<\/p>\n
(a) assembled track, turntables, platform buffers, loading
\ngauges; and<\/p>\n
(b) semaphores, mechanical signal discs, level crossing
\ncontrol gear signal and point controls, whether or not they
\nare fitted for electric lighting.<\/p>\n
122.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
86.01\/03 Rail locomotives and tenders 40<\/p>\n
86.04\/07 Railway and tramway coaches,
\nvans, wagons and trucks and
\nother rolling-stock 40<\/p>\n
86.08 Containers specially designed
\nand equipped for carriage by
\none or more modes of transport 60<\/p>\n
86.9 Parts of railway and tramway
\nlocomotives and rolling-stock 40<\/p>\n
86.10 Railway and tramway track fix-
\ntures and fittings; mechanical
\nequipment, not electrically pow-
\nered for signalling to or contr-
\nolling road, rail or other vehi-
\ncles, ships or aircraft; parts
\nof the foregoing fixtures, fittings
\nor equipment 40
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Vehicles, other than railway or tramway rolling-stock, and parts.<\/p>\n
CHAPTER 87.
\nVehicles, other than railway or tramway rolling-stock, and parts
\nthereof<\/p>\n
NOTES<\/p>\n
1. The Headings of this Chapter are to be taken not to apply to
\nrailway or tramway rolling-stock designed solely for running on rails.<\/p>\n
2. For the purposes of this Chapter, tractors are deemed to be
\nvehicles constructed essentially for hauling or pushing another
\nvehicle, appliance or load, whether or not they contain subsidiary
\nprovision for the transport, in connection with the main use of the
\ntractor, of tools, seeds, fertilisers or other goods.<\/p>\n
3. Motor chassis fitted with cabs are to be treated as falling
\nwithin Heading No. 87.02 and not within Heading No. 87.04\/06.
\n4. Headings Nos. 87.09\/12 and 87.13\/14 are to be taken not to
\napply to childrens cycles which are not fitted with ball bearings nor
\nto childrens cycles which, though fitted with ball bearings, are not
\nconstructed in the normal form of adults cycles. Such childrens
\ncycles are to be treated as falling within Chapter 97.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
87.01 Tractors (other than those
\nfalling within Heading No.
\n87.07), whether or not fi-
\ntted with power take offs,
\nwinches or pulleys:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Tractors designed for tra-
\nnsport on roads other than
\nearthen roads 60
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).<\/p>\n
123.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-
\n87.02 Motor vehicles for the tran-
\nsport of persons, goods or
\nmaterials (including sports
\nmotor vehicles, other than
\nthose of Heading No. 87.09\/12):<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Motor cars and caravans;
\nother vehicles designed for the
\nprivate transport of persons 150<\/p>\n
(3) Shuttle cars designed for
\nuse in mines 40<\/p>\n
87.03 Special purpose motor lorries
\nand vans (such as breakdown
\nlorries, fire-engines, fire-es-
\ncapes, road sweeper lorries,
\nsnow-ploughs, spraying lorries,
\ncrane lorries, search-light
\nlorries, mobile workshops and
\nmobile radiological units), but
\nnot including the motor vehicles
\nof Heading No. 87.02. 60<\/p>\n
87.04\/06 Chassis fitted with engines,
\nbodies (including cabs) and
\nparts and accessories of the
\nmotor vehicles falling within
\nHeading No. 87.02 or 87.01, 87-
\n.02 or 87.03:<\/p>\n
(1) Not elsewhere specified…. 100<\/p>\n
(2) Parts designed for the art-
\nicles covered by sub-heading
\nNo. (1) of Heading No. 87.01. and sub-heading No. (3) of
\nHeading No. 87.02… 40<\/p>\n
87.07 Works trucks, mechanically pro-
\npelled, of the types used in
\nfactories, ware-houses, dock
\nareas or airports for short
\ndistance transport or handling
\nof goods (for example,platform
\ntrucks, fork-lift trucks and
\nstraddle carriers); tractors
\nof the type used on railway st-
\nation platforms; parts of the
\nforegoing vehicles 60<\/p>\n
87.08 Tanks and other armoured figh-
\nting vehicles, motorised, whe-
\nther or not fitted with weapons,
\nand parts of such vehicles Free<\/p>\n
87.09\/12 Motor cycles (including scooters,
\nautocycles and cycles fitted with
\nan auxiliary motor, with or without
\nside-cars; tricycles), not motori-
\nsed 4[;invalid carriages, whether or
\nnot motorised or otherwise mechanic-
\nally propelled]; parts and acces-
\nsories of the foregoing articles:<\/p>\n
(1) Not elsewhere specified 100<\/p>\n
(2) Cycles (including delivery tric-
\nycles), not motorised, and parts and
\naccessories of cycles 100<\/p>\n
5[(3) Invalid carriages, whether or-
\nnot motorised or otherwise mechanic-
\nally propelled, and parts and accesso-
\nries thereof] 60<\/p>\n
6[87.13\/14 Other vehicles (including trai-
\nlers and baby carriages), not mech-
\nanically propelled and parts thereof] 100
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f.1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
\n1978).<\/p>\n
5 Subs. by s. 4 and Sch., ibid., for sub-heading No. (3)
\n(w.e.f.1-9-1978).<\/p>\n
6 Subs. by s. 4 and Sch., ibid., for Heading No. 87.13\/14 and the
\nentry in column (2) thereof, (w.e.f. 1-9-1978).<\/p>\n
124.<\/p>\n
CHAP<\/p>\n
Aircraft and parts thereof; parachutes; catapults and similar aircraft
\nlaunching gear; ground flying trainers.<\/p>\n
CHAPTER 88.
\nAircraft and parts thereof; parachutes; catapults and similar aircraft
\nlaunching gear; ground flying trainers<\/p>\n
NOTE<\/p>\n
“Aeroplanes” means flying machines which are heavier-than-air and
\nare mechanically propelled, including those with jet propulsion, but
\nexcluding gyroplanes, helicopters and ornithopters. Land planes,
\nseaplanes and amphibians are deemed to be “aeroplanes”.<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
88.01\/03 Aircraft and parts thereof:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Aeroplanes and parts thereof 40<\/p>\n
88.04\/05 Parachutes and parts thereof and-
\naccessories thereto; catapults
\nand similar aircraft launching ge-
\nar; ground flying trainers;
\nparts of any of the foregoing ar-
\nticles 60
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Ships boats and floating structures.<\/p>\n
CHAPTER 89.
\nShips boats and floating structures<\/p>\n
NOTE<\/p>\n
A hull, unfinished or incomplete vessel, assembled, unassembled
\nor disassembled, or a complete vessel, unassembled or disassembled, is
\nto be classified within Heading No. 89.01\/03.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
89.01\/03 Ships, boats, vessels specially
\ndesigned for towing (tugs) or
\npushing other vessels, and other
\nvessels not elsewhere specified;
\nlight-vessels, fire floats, dre-
\ndgers, floating 4[;floating
\nor submersible drilling or pro-
\nduction platforms] 40<\/p>\n
89.04 Ships, boats and other vessels
\nfor braking up 40<\/p>\n
89.05 Floating structures other than
\nvessels (for example, coffer-
\ndams, landing stages, buoys and
\nbeacons) 40
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
4 Ins. by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
6.<\/p>\n
CHAP<\/p>\n
Optical, photographic, cinematographic, measuring, checking,
\nprecision, medical and surgical instruments and apparatus; parts thereof.<\/p>\n
CHAPTER 90<\/p>\n
Optical, photographic, cinematographic, measuring, checking,
\nprecision, medical and surgical instruments and apparatus; parts
\nthereof
\nNOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) articles of a kind used in machines, appliances, instruments
\nor apparatus, of unhardened vulcanised rubber, falling within Heading
\nNo. 40.05\/16, of leather or of composition leather, falling within
\nChapter 42, or of textile material (Heading No. 59.16\/17)<\/p>\n
(b) refractory goods of Heading No. 69.09;<\/p>\n
(c) glass mirrors, not optically worked, falling within Heading
\nNo. 70.01\/16, and mirrors of base metal or of precious metal, not
\nbeing optical elements, falling within Chapter 71 or 83;<\/p>\n
(d) goods falling within Heading No. 70.01\/16 or 70.17\/18;<\/p>\n
(e) parts of general use as defined in Note 2 to Section XV, of
\nbase metal (Section XV), or similar goods of artificial plastic
\nmaterials which are generally classified in Heading No. 39.07)<\/p>\n
(f) pumps incorporating measuring devices, of Heading No. 84.10;
\nweight-operated counting and checking machinery, and separately
\nimported weights for balances (Heading No. 84.20); lifting and
\nhandling machinery of Heading No. 84.22; fittings for adjusting worker
\ntools on machine-tools, of Heading No. 84.45\/48, including fittings
\nwith optical devices for reading the scale (for example, “optical”
\ndividing heads) but not those which are in themselves essentially
\noptical instruments (for example, alignment telescopes); values and
\nother appliances of Heading No. 84.61;<\/p>\n
(g) searchlights and spotlights, of a kind used on motor
\nvehicles, of Heading No. 85.09, and radio navigational aid or radar
\napparatus of Heading No. 85.15;<\/p>\n
(h) cinematographic sound recorders, reproducers and recorders,
\noperating solely by a magnetic process and magnetic sound-heads
\n(Chapter 92)<\/p>\n
(ij) articles of Chapter 97;<\/p>\n
(k) capacity measures, which are to be classified according to
\ntheir constituent material, for example, in Heading No. 39.07 or
\nSection XV).
\n———————————————————————<\/p>\n
1 Subs. by Act 26 of 1978, s. 4 and Sch., for certain words
\n(w.e.f. 1-9-1978).<\/p>\n
126.
\n2. Subject to Note 1 above, parts or accessories which are
\nsuitable for use solely or principally with machines, appliances,
\ninstruments or apparatus falling within any Heading of this Chapter
\nare to be classified as follows:<\/p>\n
(a) parts or accessories constituting in themselves machines,
\nappliances, instruments or apparatus (including optical
\nelements of Heading No. 90.01 or 90.02) of any particular
\nHeading of this Chapter or of Chapter 84, 85, or 91 (other
\nthan Headings Nos. 84.65 and 85.28) are to be classified in
\nthat Heading;<\/p>\n
(b) other parts or accessories are to be classified in
\nHeading No. 90.29 classified in the Heading appropriate to
\nthe machine, appliance, instrument or apparatus itself.<\/p>\n
3. Heading No. 90.05\/06 is to be taken not to apply to telescopic
\nsights for fitting to firearms, periscopic telescopes for fitting to
\nsubmarines or tanks, or to telescopes for machines, appliances,
\ninstruments or apparatus of this Chapter; such telescopic sights and
\ntelescopes are to be classified in Heading No. 90.13.
\n4. Measuring or checking optical instruments, appliances or
\nmachines which, but for this Note, could be classified both in heading
\nNo. 90.13 and in Heading No. 90.16, are to be classified in Heading
\nNo. 90.16.
\n5. Heading No. 90.28 is to be taken to apply, and apply only, to:<\/p>\n
(a) instruments or apparatus for measuring or checking
\nelectrical quantities;<\/p>\n
(b) machines, appliances, instruments or apparatus of a kind
\ndescribed in Heading No. 90.14, 90.15, 90.16, 90.22, 90.23,
\n90.24, 90.25 or 90.27 (other than stroboscopes), the
\noperation of which depends on an electrical phenomenon which
\nvaries according to the factor to be ascertained or
\nautomatically controlled;<\/p>\n
(c) instruments or apparatus for measuring or detecting
\nalpha, beta, gamma, X-ray, cosmic or similar radiations; and<\/p>\n
(d) automatic regulators of electrical quantities and
\ninstruments or apparatus for automatically controlling non-
\nelectrical quantities the operation of which depends on an
\nelectrical phenomenon varying according to the factor to be
\ncontrolled.<\/p>\n
6. Cases, boxes and similar containers imported with articles of
\nthis Chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
90.01 Lenses, prisms, mirrors and
\nother optical elements, of any
\nmaterial, unmounted, other th-
\nan such elements of glass not
\noptically worked: sheets or pl-
\nates, or polarising material 60
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
127.<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
90.02 Lenses, prisms, mirrors Rates of duty applicable to
\nand other optical the instrument or apparatus
\nelements, of any material, of which they are parts or fi-
\nmounted, being parts of or ttings.
\nfittings for instruments of
\nglass not optically worked.<\/p>\n
90.03\/04 Spectacles, pince-nez, lorg-
\nnettes, goggles and the like,
\ncorrective, protective or ot-
\nher; frames and mountings of
\nthe above articles, and parts
\nthereof 100<\/p>\n
90.05\/06 Refracting telescopes (monocular
\nand binocular) prismatic or not;
\nastronomicl instruments(for exa-
\nmple, reflecting telescopes,
\ntransit instruments and equator-
\nial telescopes) and mountings
\ntherefore, but not including
\ninstruments for radio-astronomy… 60<\/p>\n
90.07 Photographic cameras; photograp-
\nhic flash-ligh appratus 4[and
\nflash bulbs other than discharge
\nlamps of Heading No. 85.18\/27] 100<\/p>\n
90.08 Cinematographic cameras, project-
\nors, sound recorders and sound r-
\neproducers; any combination of t-
\nhese articles:<\/p>\n
(1) Not elsewhere specified 5[100 ]<\/p>\n
(2) Cinematographic cameras 40<\/p>\n
90.09 Image projectors (other than cin-
\nematographic projectors)
\nphotographic (except cinematogr-
\naphic) enlargers and reducers
\n100<\/p>\n
90.10 Apparatus and equipment of a kind
\nused in photographic or cinematog-
\nraphic laboratories, not falling w-
\nithin any other Heading in this
\nChapter; photo-copying apparatus (wh-
\nether incorporating an optical syst-
\nem or of the contract-type) and the-
\nrmo-copying apparatus; screens for pr-
\nojectors…. 100<\/p>\n
10.11\/12 Microscopes and diffraction apparatus,
\nelectron and proton; compound optical m-
\nicroscopes, whether or not provided with
\nmeans for photgraphing or projecting the
\nimage……. 40<\/p>\n
90.13 Optical appliances and instruments, (but
\nnot including lighting appliances other
\nthan searchlights and spotlights)not
\nfalling within any other Heading of this
\nChapter, 4[;lasers other than laser dio-
\ndes] 5[100 ]<\/p>\n
90.14 Surveying (including photogrammetrical
\nsurveying),hydrographic, navigational,
\nmeteorological, hydrological and geoph-
\nysical instruments; compassess; range-fi-
\nnders……. 60
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch. ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f.1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid, (w.e.f. 1-9-1978).<\/p>\n
4. Ins. by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
5 Subs. by Act 14 of 1982, s. 43 and Second Sch.,<\/p>\n
128.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
90.15 Balances of a sensitivity of 5. centigrams or better, with or
\nwithout their weights 40<\/p>\n
90.16 Drawing, marking-out and mathem-
\natical calculating instruments,
\ndrafting machines, pantographs, sli-
\nde rules, disc calculators and
\nthe like; measuring or checking ins-
\ntruments, appliances and machines,
\nnot falling within any other Heading
\nof this Chapter (for example, mi-
\ncro-meters, callipers, gauges, me-
\nasuring rods, balancing machines)
\nprofile projectors:<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Checking instruments, appliances
\nand machines (for example, balan-
\ncing machines); profile projectors)…. 40<\/p>\n
90.17\/18 Medical, dental, surgical and veter-
\ninary instruments and appliances (in-
\ncluding electromedical apparatus and
\nophthalmic instruments); mechano-the-
\nrapy appliances; massage apparatus;
\npsychological aptitude-testing appa-
\nratus; artificial respiration, ozone
\ntherapy, oxgen therapy, aerosol
\ntherapy or similar apparatus; breat-
\nhing appliances (including gas
\nmasks and similar respirators) 60<\/p>\n
90.19 Orthopaedic appliances, surgical
\nbelts, trusses and the like; spli-
\nnts and other fracture appliances ar-
\ntificial limbs, eyes, teeth and oth-
\ner artificial parts of the body;
\nhearing aids (deaf-aids) and other
\nappliances which are worn or carried,
\nor implanted in the body, to compensate
\nfor a defect or disability. 40<\/p>\n
90.20 Apparatus based on the use of X-rays
\nor of the radiations FROM radio-active
\nsubstances (including radiography and
\nradio therapy apparatus); X-ray cont-
\nrol panels and desks; X-ray examinat-
\nion or treatment tables, chairs and the
\nlike 40<\/p>\n
demonstrational purposes (for example,
\nin education of exhibition), unsuitab-
\nle for other uses Free<\/p>\n
90.22 Machines and appliances for testing
\nmechanically the hardness, str-
\nength, compressibility, elasticity
\nand the like properties of in-
\ndustrial materials (for example, me-
\ntals, wood, textiles, paper or plas-
\ntics) 40
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as Columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid., (w.e.f. 1-9-1978).<\/p>\n
129.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
90.23 Hydrometers and similar
\ninstruments; thermometers,
\npyrometers, barometer, hygrom-
\neters, psychrometers, recording or
\nnot; any combination of these instr-
\numents:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Hydrometers, barometers,hygrom-
\neters, psychrometers; any combination
\nof these instruments 60<\/p>\n
90.24 Instruments and apparatus for
\nmeasuring, checking or automatically
\ncontrolling the flow, depth, pressure
\nor other variables of liquids or gas-
\nes or for automatically control-
\nling temperature (for example,
\npressure gauges, thermostats, level
\ngauges, flow meters, heat meters,
\nautomatic oven-draught regulators),
\nnot being articles falling within Hea-
\nding No. 90. 14:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Thermostats and humidistats 60<\/p>\n
90.25 Instruments and apparatus for physical
\nor chemical analysis (such as polarime-
\nters, refractometers, spectometers,
\ngas analysis apparatus); instruments
\nand apparatus for measuring or checking
\nviscosity, porosity, expansion, surface
\ntension or the like (such as viscometors,
\nexpansion meters); instruments and appar-
\natus for measuring or checking quantities
\nof heat, light or sound (such as photo-
\nmeters, including exposure meters, and
\ncalorimeters); microtomes:<\/p>\n
(1) Not elsewhere specified 40<\/p>\n
(2) Exposure meters 100<\/p>\n
90.26 Gas, liquid and electricity supply or pro-
\nduction meters; calibrating meters there-
\nfore 60<\/p>\n
90.27 Revolution counters, production coun-
\nters, taximeters, mileometers, pedo-
\nmeters and the like, speed indicators
\n(including magnetic speed indicators)
\nand tachometers (other than articles
\nfalling within Heading No. 90.14)
\nstroboscopes 60<\/p>\n
90.28 Electrical measuring, checking, analys-
\ning or automatically controlling in-
\nstruments and apparatus;<\/p>\n
(1) Not elsewhere specified 60<\/p>\n
(2) Instruments or apparatus for measu-
\nring or checking electrical quantities
\nand automatic regulators of electrical
\nquantities, if such instruments, appar-
\natus or regulators are designed fro use
\nin circuits of 400 volts or over 40
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K,” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Column (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid (w.e.f. 1-9-1978).<\/p>\n
130<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
90.28- (3) Instruments or apparatus for mea-
\ncontd. suring or detecting alpha, beta, gamma,
\nX-ray, cosmic or similar radiation 40<\/p>\n
(4) Electrical instruments and apparatus, The rate appl-
\nthe non-electric counterparts of which icable to the
\nfall under Heading Nos. 90.14 to 90.16, non-electric
\n90.22 to 90.25 or 90.27. counterparts.<\/p>\n
4[90.20 Parts or accessories suitable for use
\nsolely or principally with one or more
\nof the articles falling within Heading
\nNo. 90.23, 90.24, 90.26, 90.27 or 90.28:<\/p>\n
(1) Not elsewhere specified Rate of duty
\napplicable to
\nthe main arti-
\ncle of which
\nthey are parts
\nor accessories.
\n(2) Parts or accessories, containing
\nthermionic valves or transistors or 100
\n5[similar semi-conductor devices or
\nlight emitting diodes or electronic
\nmicrocircuits] or capacitors other
\nthan paper capacitors
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Clocks and watches and parts thereof.<\/p>\n
CHAPTER 91.
\nClocks and watches and parts thereof<\/p>\n
NOTES<\/p>\n
1. For the purpose of this Chapter, the expression “watch
\nmovements” means movements regulated by a balance-wheel and hair-
\nspring or by any other system capable of determining intervals of
\ntime, not exceeding 12 mm. in thickness when measured with the plate,
\nthe bridges and any additional outer plates.<\/p>\n
2. This Chapter is to be taken not to apply to spring-operated or
\nweight-operated motors not fitted, nor adapted to be fitted, with
\nescapements (Heading No. 84.08).<\/p>\n
3. This Chapter does not cover parts of general use as defined in
\nNote 2 to Section XV, of base metal (Section XV), nor similar goods of
\nartificial plastic materials (which are generally classified in
\nHeading No. 39.07). This Chapter also excludes weights, clock or watch
\nglasses, watch chains or straps, parts of electrical equipment, ball
\nbearings or bearing balls. Clock and watch springs are to be
\nclassified as clock or watch parts.<\/p>\n
4. Except as provided in Notes 2 and 3, movements and other parts
\nsuitable for use both in clocks or watches and in other articles (for
\nexample, precision instruments) are to be taken as falling within this
\nChapter and not within any other Chapter.<\/p>\n
5. Cases, boxes and similar containers imported with articles of
\nthis chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978)<\/p>\n
3 Columns (5) and (6) renumbered as Columns (4) and (5)
\nrespectively by s. 4 and Sch. ibid, (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by Act 29 of 1977, s. 31 and Second Sch.<\/p>\n
5. Subs. by Act 14 of 1982, s. 43 and Second Sch., for certain
\nwords.<\/p>\n
131.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
91.01\/11 Clocks and watches of all types;
\ntime of day recording apparatus;
\napparatus with clock or watch
\nmovements or with synchronous
\nmotor, for measuring, recording
\nor otherwise indicating intervals
\nof time; time switches with clock
\nor watch movements or with synchrono-
\nus motor; parts of all the above a-
\nrticles:<\/p>\n
(1) Not elsewhere specified 100<\/p>\n
(2) Watches, all sorts, and
\nparts thereof 100<\/p>\n
(3) Clocks, all sorts, and
\nparts thereof 100
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Musical instruments; 4[sound recorders or reproducers; television image
\nand sound recorders or reproducers]; parts and accessories of such articles.<\/p>\n
CHAPTER 92.
\nMusical instruments; 4[sound recorders or reproducers; television
\nimage and sound recorders or reproducers]; parts and accessories of
\nsuch articles<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) film wholly or partly sensitised for photographic or
\nphoto-electric recording or such film exposed, whether or not
\ndeveloped (Chapter 37)<\/p>\n
(b) parts of general use, as defined in Note 2 to Section XV,
\nof base metal (Section XV), or similar goods of artificial
\nplastic materials (which are generally classified in Heading
\nNo. 39.07)<\/p>\n
(c) microphones, amplifiers, loud-speakers, head-phones,
\nswitched, stroboscopes and other accessory instruments,
\napparatus or equipment falling within Chapter 85 or 90, for
\nuse with but not incorporated in or housed in the same
\ncabinet as instruments of this Chapter; sound recorders or
\nreproducers combined with a radio or television receiver
\n(Heading No. 85.15)<\/p>\n
(a) brushes (for cleaning musical instruments) falling within
\nChapter 96;<\/p>\n
(e) toy instruments (Chapter 97)<\/p>\n
(f) collectors pieces or antiques (Heading No. 99.04\/05 or
\n99.06); or<\/p>\n
(g) spools, reels or similar supports (which are to be
\nclassified according to their constituent material, for
\nexample, in Heading No. 39.07 or Section XV).<\/p>\n
2. Cases, boxes and similar containers imported with articles of
\nthis Chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.
\n———————————————————————
\n1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f.1-9-1978).<\/p>\n
4 Subs. by s. 4 and Sch. ibid., for certain words (w.e.f. 1-9-
\n1978).<\/p>\n
132.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
5[92.01\/13 Musical instruments; instruments
\nand appliances fro recording or
\nreproducing sound or both; tel-
\nevision image and should recorders
\nor reproducers; decoy calls and
\nmouth-blown sound-signalling in-
\nstruments; parts and accessories of
\nthe above articles; prepared media
\nfor sound or similar recording;
\nsound-recorded or similar media 100 ].
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Arms and ammunition; parts thereof.<\/p>\n
CHAPTER 93.
\nArms and ammunition; parts thereof<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) goods falling within Chapter 36 (for example, percussion
\ncaps, detonators, signalling flares)<\/p>\n
(b) parts of general use, as defined in Note 2 to Section XV,
\nof base metal (Section XV), or similar goods of artificial
\nplastic materials (which are generally classified in heading
\nNo. 39.07)<\/p>\n
(c) armoured fighting vehicles and parts thereof (Heading No.
\n87.08)<\/p>\n
(d) telescopic sights and other optical devices suitable for
\nuse with arms, unless mounted on a firearm or imported with
\nthe firearm on which they are designed to be mounted (Chapter
\n90)<\/p>\n
(e) bows, arrows, fencing foils or toys falling within
\nChapter 97; or<\/p>\n
(f) collectors pieces or antiques (Heading No. 99.04\/05 or
\n99.06).<\/p>\n
2. In this Chapter, “parts thereof” is to be taken not to include
\nradio or radar apparatus of Heading No. 85.15.
\n3. Cases, boxes and similar containers imported with articles of
\nthis Chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading” U.K.” omitted by 26 of 1978, s. 4. and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. 4 and Sch., ibid., for sub-heading “Other Preferential
\nAreas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch, ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
\n1978).<\/p>\n
5 Subs. by Act 21 of 1984, s. 35 & Sch. II<\/p>\n
133.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
93.01\/07 Arms and ammunition; parts thereof 100<\/p>\n
———————————————————————<\/p>\n
CHAP<\/p>\n
Furniture and parts thereof; bedding, mattresses, mattress supports, cushions
\nand similar stuffed furnishings.<\/p>\n
CHAPTER 94.
\nFurniture and parts thereof; bedding, mattresses, mattress supports,
\ncushions and similar stuffed furnishings<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) pneumatic or water mattresses, pillows or cushions,
\nfalling within Chapter 39, 40 or 62;<\/p>\n
(b) standard lamps, TABLE lamps, wall lamp brackets and other
\nlighting fittings; these are classified according to the
\nconstituent material (for example, in Chapter 44, Heading No.
\n70.01\/16 or Chapter 83)<\/p>\n
(c) article of stone, ceramic or any other material referred
\nto in Chapter 68 or 69, used as seats, tables or columns, of
\nthe kind used in parks, gardens or vestibules (Chapter 68 or
\n69)<\/p>\n
(d) mirrors designed fro placing on the floor or ground (for
\nexample, cheval-glasses or swing-mirrors) falling within
\nheading No. 70.01\/16;<\/p>\n
(e) parts of general use as defined in Note 2 to Section XV,
\nof base metal (Section XV), or similar goods of artificial
\nplastic materials (which are generally classified in Heading
\nNo. 39.07); and safes falling within Chapter 83;<\/p>\n
(f) furniture specially designed as parts of refrigerators of
\nHeading No. 84.15; furniture specially designed for sewing
\nmachines (heading No. 84.41)<\/p>\n
(g)furniture specially designed as parts of radio-
\ngramophones, wireless sets or television sets (Heading No.
\n85.15)<\/p>\n
(h) dentists spittoons falling within heading No. 90.17\/18;<\/p>\n
(ij) goods falling within Chapter 91 (for example, clocks and
\nclock cases)<\/p>\n
(k) furniture specially designed as parts of gramophones, of
\ndictating machines or of other sound reproducers or
\nrecorders, falling within Chapter 92; or<\/p>\n
(l) toy furniture,billiard tables and other furniture
\nspecially constructed for games or for conjuring tricks
\n(Chapter 97)
\n———————————————————————
\n1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch., (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5)and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
134.
\n2. Furniture (other than parts) referred to in this Chapter is to
\nbe classified in this Chapter only if it is designed fro placing on
\nthe floor or ground.<\/p>\n
This provision is, however, to be taken not to apply to the
\nfollowing which are still to be classified in this Chapter even if
\nthey are designed to be hung, to be fixed to the wall or to stand one
\non the other:<\/p>\n
(a) kitchen cabinets and similar cupboards;<\/p>\n
(b) seats and beds;<\/p>\n
(c) unit bookcases and similar unit furniture.<\/p>\n
3. In this Chapter, “parts” does not apply to separately imported
\nsheets of glass (including mirrors), of marble or of other stone
\nunless they are combined with other parts which clearly identify them
\nas parts of furniture.<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
94.01\/04 Furniture including medical furniture
\nand parts thereof; bedding, mattresses,
\nmattress supports, cushions and similar
\nstuffed furnishings 100
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Article and manufactures of carving or moulding material.<\/p>\n
CHAPTER 95.
\nArticle and manufactures of carving or moulding material<\/p>\n
4[NOTES]<\/p>\n
6[1.] This Chapter does not cover:<\/p>\n
(a) articles falling within Chapter 66 (for example, parts of
\numbrellas or walking-sticks)<\/p>\n
6* * * * * *<\/p>\n
7[(b)] articles falling within Chapter 71 (for example,
\nimitation jewellery)<\/p>\n
7[(c)] cutlery or other articles falling within Chapter 82,
\nwith handles or other parts of carving or moulding materials;
\nthe present Chapter applies, however, to separately imported
\nhandles or other parts of such articles;<\/p>\n
7[(d)] articles falling within Chapter 90 (for example,
\nspectacle frames)<\/p>\n
7[(e)] articles falling within Chapter 91 (for example, clock
\nor watch cases)<\/p>\n
7[(f)] articles falling within Chapter 92 (for example,
\nmusical instruments and parts thereof)<\/p>\n
7[(g)] articles falling within Chapter 93 (arms and parts
\nthereof)<\/p>\n
7[(h)] articles falling within Chapter 94 (furniture and
\nparts thereof)<\/p>\n
———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch (w.e.f. 1-9-1978)<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid (w.e.f 1-9-1978).<\/p>\n
4 Subs. by s. 4 and Sch., ibid., for “NOTE” (w.e.f 1-9-1978).<\/p>\n
5. The existing Note numbered as Note 1 by s. 4 and Sch., ibid.
\n(w.e.f. 1-9-1978).<\/p>\n
6 Item (b) omitted by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
7 Items (c) to (ij) relettered as items (b) to (h) respectively
\nby s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
135.<\/p>\n
1[(ij)] brushes, powder-puffs or other articles falling
\nwithin Chapter 96;<\/p>\n
2[(k)] articles falling within Chapter 97 (toys, games and
\nsports requisites)<\/p>\n
2[(l)] articles falling within Chapter 98 (for example,
\nbuttons, cuff-links, smoking pipes, combs); or<\/p>\n
2[(m)] collectors pieces or antiques (Chapter 99).<\/p>\n
3[2. In this Chapter, the expression “vegetable or mineral
\ncarving material” is to be taken to apply to:<\/p>\n
(a) hard seeds, pips, hulls and nuts and similar vegetable
\nmaterials of a kind used fro carving (for example, corozo and
\ndom)<\/p>\n
(b) jet (and mineral substitutes for jet), amber, meerschaum,
\nagglomerated amber and agglomerated meerschaum.]<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 4*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 4*** 6[(4)] 6[(5)]
\n———————————————————————-<\/p>\n
95.01\/08 Articles and manufactures of carving
\nor moulding materials; 7[worked vege-
\nTABLE or mineral carving material
\nand worked unhardened gelatin] except
\ngelatin falling within Chapter 35) and
\narticles of unhardened gelatin:<\/p>\n
(1) Not elsewhere specified 100<\/p>\n
(2) Worked unhardened gelatin and arti-
\ncles of unhardened gelatin 60
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Brooms, brushes, 8*** powder-puffs and sieves.<\/p>\n
CHAPTER 96.
\nBrooms, brushes, 8*** powder-puffs and sieves<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) articles falling within Chapter 71;<\/p>\n
(b) brushes of a kind specialised for use in dentistry or for
\nmedical, surgical or veterniary purposes, falling within
\nHeading No. 90.17\/18; or<\/p>\n
(c) toys (Chapter 97).<\/p>\n
2. “Prepared knots and tufts for broom or brush making” is to be
\ntaken to apply only to unmounted knots and tufts of animal hair,
\nvegetable fibre or other material, which are ready for incorporation
\nwithout division in brooms or brushes, or which require only such
\nfurther minor processes as glueing or coating the butts, or trimming
\nto shape at the top, to render them ready for such incorporation.
\n———————————————————————<\/p>\n
1 Item (k) relettered as item (ij) by Act 26 of 1978, s. 4 and
\nSch., (w.e.f. 1-9-1978)<\/p>\n
2 Items (l) to (n) relettered as items (k) to (m) respectively by
\ns. 4 and Sch., ibid. (w.e.f. 1-9-1978)<\/p>\n
3 Ins. by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Column (4) and sub-heading “U.K.” omitted by s. 4 and Sch.,
\nibid. (w.e.f. 1-9-1978).<\/p>\n
5 Subs by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
6 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
7 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
\n1978).<\/p>\n
8 The words “feather dusters,” omitted by s. 4 and Sch., ibid.
\n(w.e.f. 1-9-1978).<\/p>\n
136.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
96.01\/06 Brooms and brushes (including
\nbrushes of a kind used as parts
\nof machines); prepared knots and
\ntufts for broom or brush making;
\n4*** powder-puffs and pads for ap-
\nplying cosmetics or toilet prepa-
\nrations, of any material; hand si-
\neves and hand riddles, of any mat-
\nerial:<\/p>\n
(1) Not elsewhere specified 100<\/p>\n
(2) Brushes of a kind used as parts
\nof machines 40
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Toys, games and sports requisities; parts thereof.<\/p>\n
CHAPTER 97.
\nToys, games and sports requisities; parts thereof<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) Christmas tree candles (Chapter 34)<\/p>\n
(b) fireworks or other pyrotechnic articles falling within
\nChapter 36; but not made up INTO fishing lines, falling
\nwithin Chapter 39 or 42 or Section XI;<\/p>\n
(c) yarns, monofil, cords or gut and the like for fishing,
\ncut to length but not made up INTO fishing lines, falling
\nwithin Chapter 39 or 42 or Section XI;<\/p>\n
(d) sports bags or other containers of Chapter 42 or 43;<\/p>\n
(e) sports clothing or fancy dress, of textiles, falling
\nwithin Chapter 60 or 61;<\/p>\n
(f) textile flags or bunting, or sails for boats or land
\ncraft, falling within Chapter 62;<\/p>\n
(g) sports footwear (other than skating boots with skates
\nattached); cricket pads, shin-guards or the like, falling
\nwithin Chapter 64, or sports headgear falling within Chapter
\n65;<\/p>\n
(h) climbing sticks, whips, riding crops or the like, or
\nparts thereof (Chapter 66)<\/p>\n
(ij) unmounted glass eyes for dolls or other toys, falling
\nwithin Heading No. 70.19;<\/p>\n
(k) parts of general use, as defined in Note 2 to Section XV,
\nof base metal (Section XV), or similar goods of artificial
\nplastic materials (which are generally classified in heading
\nNo. 39.07)<\/p>\n
(l) bells and gongs, non-electric, and parts thereof, of base
\nmetal (Chapter 83)<\/p>\n
(m) sports vehicles (other than bobsleighs, toboggans and the
\nlike) falling within Section XVII;<\/p>\n
(n) childrens cycles fitted with ball bearings and in the
\nnormal form of adults cycles (Heading No. 87.09\/12)<\/p>\n
(o) sports craft such as canoes and skiffs (Chapter 89), or
\ntheir means of propulsion (Chapter 44 for such articles made
\nof wood)<\/p>\n
(p) spectacles, goggles and the like, for sports and outdoor
\ngames (Heading No. 90.03\/04)<\/p>\n
———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1971, s.
\n4 and sch., (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s 4 and sch., ibid for sub-heading “Other Preferential
\nAreas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 The words “feather dusters,” omitted by s. 4 and Sch., ibid.,
\n(w.e.f 1-9-1978).<\/p>\n
137.<\/p>\n
(q) decoy calls and whistles (Chapter 92)<\/p>\n
(r) arms or other articles of Chapter 93; or<\/p>\n
(s) racket strings, tents or other camping goods, or gloves
\n(classified, in general, according to the material of which
\nthey are made).<\/p>\n
2. This Chapter is to be taken to include articles in which
\npearls, precious or semi-precious stones (natural, synthetic or
\nreconstructed), precious metals or rolled precious metals constitute
\nonly minor constitute only minor constituents.<\/p>\n
3. Subject to Note 1 above, parts and accessories which are
\nsuitable for use solely or principally with articles falling within
\nthis Chapter are to be classified with those articles.<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
97.01\/08 Wheeled toys designed to be ridden by
\nchildren; dolls and other toys; art-
\nicles for parlour games or fair-ground
\namusements; entertainment articles;
\nChristmas tree decorations and the
\nlike; equipment for gymnastics, sports
\nand outdoor games; hunting and
\nfishing requisites; travelling cir-
\ncuses, travelling menageries and travell-
\ning theaters 100
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Miscellaneous manufactured articles.<\/p>\n
CHAPTER 98.
\nMiscellaneous manufactured articles<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) eyebrow and other cosmetic pencils (Chapter 33)<\/p>\n
(b) buttons, studs, cuff-links, combs, hair-slides and the
\nlike, if made wholly or partly of precious metal or rolled
\nprecious metal [subject to the provisions of Note 7 (a) to
\nChapter 71] or if containing pearls or precious or semi-
\nprecious stones (natural, synthetic or reconstructed)
\n(Chapter 71)<\/p>\n
(c) parts of general use, as defined in Note 2 to Section XV,
\nof base metal (Section XV), or similar goods of artificial
\nplastic materials (which are generally classified in heading
\nNo. 39.07)<\/p>\n
(d) mathematical drawing pens (Heading No. 90.16); or<\/p>\n
(e) toys and other articles falling within Chapter 97.
\n2. Subject to Note 1 above, the Headings in this Chapter are to
\nbe taken to apply to goods of the kind described whether or not
\ncomposed wholly or partly of precious metal or rolled precious metal
\nor of pearls or precious or semi-precious stones (natural, synthetic
\nor reconstructed).<\/p>\n
3. Cases, boxes and similar containers imported with articles of
\nthis Chapter are to be classified with such articles if they are of a
\nkind normally sold therewith. Cases, boxes and similar containers
\nimported separately are to be classified under their appropriate
\nHeadings.
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs.by s. 4 and Sch., ibid., for sub-heading “other
\npreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid, (w.e.f. 1-9-1978).<\/p>\n
138.
\n———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
98.01\/02 Buttons and button moulds, studs,
\ncuff-links and press fasteners;
\nslide fasteners; blanks and parts
\nof such articles….. [200 ]5.
\n98.03\/09 Pens and pencils, all sorts, and
\nparts thereof; crayons, chalks
\nand similar writing or drawing mat-
\nterials; slates and boards; date,
\nsealing or numbering stamps, and
\nthe like (including devices for
\nprinting or embossing labels)
\ncomposing sticks and printing sets
\nincorporating such composing sticks,
\nall hand-operated; typewriter and
\nsimilar ribbons and ink pads; sea-
\nling wax; copying pastes with a
\nbasis of gelatin 100<\/p>\n
98.10\/11 Mechanical lighter and similar
\nlighters, including chemical
\nand electrical lighters and
\nparts thereof, excluding flints
\nand wicks; smoking pipes, cigar
\nand cigarette holders and parts
\nthereof 100<\/p>\n
98.12\/14 Combs, hair-slides and the like; 4***
\nscent and similar sprays of a kind us-
\ned for toilet purposes, and mounts and
\nheads therefore 100<\/p>\n
98.15 Vacuum flasks and other vacuum vessels;
\nparts thereof, other than glass inners 100<\/p>\n
98.16 Tailors dummies and other lay figures;
\nanimated displays of a kind used for
\nshop window dressing 100
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Works of art, collectors pieces, and antiques.<\/p>\n
CHAPTER 99.
\nWorks of art, collectors pieces, and antiques<\/p>\n
NOTES<\/p>\n
1. This Chapter does not cover:<\/p>\n
(a) theatrical scenary, studio back-cloths or the like, of
\npainted canvas (Heading No. 59.01\/15)<\/p>\n
(b) theatrical scenery, studio back-cloths or the like, of
\npainted canvas (Heading No. 59.01\/15)<\/p>\n
(c) pearls or precious or semi-precious stones falling within
\nHeading No. 71.01 or 71.02;<\/p>\n
(d) industrial drawings falling within Heading 43.04\/06; or<\/p>\n
(e) hand-painted or hand-decorated manufactured articles.
\n———————————————————————<\/p>\n
1 Column (4) an sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978)<\/p>\n
4 Certain words omitted by s. 4 and Sch., ibid. (w.e.f. 1-9-
\n1978).<\/p>\n
5 Subs. by Act 21 of 1984, s. 35 & Sch. II.<\/p>\n
139.
\n2. For the purposes of Heading No. 99.01\/03, “original
\nengravings, prints and lithographs” means impressions produced
\ndirectly, in black and white or in colour, of one or of several plates
\nwholly executed by hand by the artist, irrespective of the process or
\nof the material employed by him, but not including any mechanical
\norphotomechanical process; and “original sculptures and statuary” is
\nto be taken not to apply to mass-produced reproductions of works of
\nconventional craftsmanshipof a commercial character.<\/p>\n
3. (a) Subject to Notes 1 and 2 above, articles falling within
\nthe Headings of this Chapter are to be classified in whichever of
\nthose Headings is appropriate and not in any other Headings of this
\nChapter.<\/p>\n
(b) Heading No. 99.06 is to be taken not to applyto articles
\nfalling within the preceding Headings of this Chapter.<\/p>\n
4. Frames around paintings, drawinngs pastels, engravings, prints
\nor lithographs are to be treated as forming part of those articles,
\nprovided they are of a kind and of a value normal to those articles.<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
99.01\/03 Paintings, drawings and pastels,
\nexecuted entirely by hand; ori-
\nginal engravings, prints and li-
\nthographs; original sculptures
\nand statuary 100<\/p>\n
99.04\/05 Postage, revenue and similar sta-
\nmps (including stamp-postmarks a-
\nnd franked envelopes, letter cards
\nand the like), used, or if unused,
\nnot of current or new issue in In-
\ndia; collections and collectors
\npieces of zoological, botanical,
\nmineralogical, anatomical. histo-
\nrical, archaeological, paleontol-
\nogical, ethnographic or numismatic
\ninterest Free<\/p>\n
99.06 Antiques of an age exceeding one
\nhundred years 100
\n———————————————————————<\/p>\n
CHAP<\/p>\n
Passengers baggage; personal importations by post or air; ships stores.<\/p>\n
CHAPTER 100<\/p>\n
Passengers baggage; personal importations by post or air; ships
\nstores<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
100.01 4[All dutiable articles imported
\nby a passanger, or a member of the
\ncrew, as baggage] even if speci-
\nfied elsewhere, but excluding the
\nfollowing articles, namely (i) mo-
\ntor vehicles, (ii) alcoholic drinks 5[300 ]
\n———————————————————————<\/p>\n
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
\n4 and Sch. (w.e.f. 1-9-1978, s. 4 and Sch. (w.e.f.1-9-1978).<\/p>\n
2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
\nPreferential Areas” (w.e.f. 1-9-1978).<\/p>\n
3 Columns (5) and (6) renumbered as Columns (4) and (5)
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
4 Subs. by Act 29 of 1977, s. 31 and Second Sch.<\/p>\n
5 Subs. by Act 44 of 1980, s. 45 and Second Sch.<\/p>\n
140<\/p>\n
———————————————————————
\nHeading Sub- No.and description Rate of duty Duration when
\nNo. heading of article Standard 1*** when rates of
\n2[Preferential duty are prot-
\nAreas] ective
\n———————————————————————
\n(1) (2) (3) 1*** 3[(4)] 3[(5)]
\n———————————————————————-<\/p>\n
4[100.02 All dutiable articles, even if
\nelsewhere specified, intended
\nfor personal use, imported by
\npost or air, and exempt from
\nany prohibition in respect of
\nthe import thereof under the
\nImports and Exports (Control)
\nAct, 1947 (18 of 1947), but ex-
\ncluding articles falling under
\nHeading No. 100.01 and alcoholic
\ndrinks:<\/p>\n
(1) drugs and medicines 60<\/p>\n
(2) others 100<\/p>\n
100.03 The following articles of stores
\non board a vessel or aircraft on
\nwhich duty is leviable under the
\nif elsewhere specified, namely:<\/p>\n
(1) prepared or preserved meat,
\nfish and vegetables; dairy prod-
\nucts; soups; lard; fresh fruits 30<\/p>\n
(2) all other consumable stores ex-
\ncluding fuel, lubricating oil, alc-
\noholic drinks and tobacco products 100
\n———————————————————————.<\/p>\n
THE SECOND SCHEDUEL-EXPORT TARIFF General Explanatory Note<\/p>\n The abbreviation ” ” in any column of this Schedule, in relation ——————————————————————— 5[1. Cofee Rs. 2200 per quintal.]<\/p>\n 7[2. Black pepper Rs. 5 per kilogram]<\/p>\n 3. De-oiled groundnut 4. De-oiled groundnut 5. Tobacco unmanufactured 75 paise per kilogram, or, 20 which- 6. Sillimanite 20<\/p>\n 7. Kyanite Rs. 40 per tonne.<\/p>\n 8. 6[Mica, including fabr- 9. Steatite (Talc) 20<\/p>\n 10. Manganese ore Rs. 20 per tonne, 1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s. 2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other 3 Columns (5) and (6) renumbered as columns (4) and (5) 4 Subs. by Act 44 of 1980, s. 45 and Second Sch., for Heading No. 141. 6[“11. Iron ore, all sorts 10 plus Rs. 50 (2) Iron ore fines (includ- Rs. 4 per tonne. 1[12. The following Chromite ore and (i) High Grade Fines and concent- (ii) Medium Grade Fines and Concen- (iii)Lumpy ore with Cr2 O3 content 35 (iv) Low grade lumpy ore or Fines or 13. Manganese dioxide 20<\/p>\n 14. Hides, skins and leather, tanned and 15. Raw wool 25<\/p>\n 16. Raw cotton Rs. 1,000 per tonne.<\/p>\n 17. Cotton waste, all sorts 40<\/p>\n 18. Jute manufactures (including (1) Note elsewhere specified Rs. 150 per tonne.<\/p>\n (2) Hessain cloth and bags-<\/p>\n (i) carpet backing Rs. 700 per tonne.<\/p>\n 4[(ii) other hessain cloth (3) Jute canvas, jute webbings, jute (4) Sacking (cloth, bags, twist, yarn, 19. Coir yarn 15<\/p>\n 5[20. Groundnut-<\/p>\n (i) Groundnut kernel Rs. 3000 per tonne.<\/p>\n (ii) Groundnut in shell Rs. 2250 per tonne.] 3 Subs. by G.S.R. No. 741(E), dated 2-8-1976. 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.<\/p>\n 142. (1) (2) (3) 1[21. Animal food Rs. 125 per tonne.]<\/p>\n 2[22. Cardamom Rs. 50 per kilogram.]<\/p>\n 2[23. Tea Rs. 5 per kilogram.]<\/p>\n 4[24. Barytes Rs. 50 per tonne.]<\/p>\n 5[25. Turmeric-<\/p>\n (i) in powder FROM Rs. 1500 per tonne.<\/p>\n (ii) in any other FROM Rs. 2000 per tonne.]<\/p>\n 6[“26. Granite (including black granite), 1 Ins. by G.S.R. No. 743(E), dated 2-8-1976. 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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[65],"tags":[118,117,116,120,121,119],"class_list":["post-1623","post","type-post","status-publish","format-standard","hentry","category-tax-law-act-rules","tag-bare-acts","tag-law","tag-legal","tag-notifications","tag-of-india","tag-rules"],"yoast_head":"\n
\n<\/strong>
\n(See section 2)<\/p>\n
\ntothe rate of duty, indicates that duty on the goods to which the
\nentry relates shall be charged on the basis of the value of the goods
\nas defined in section 14 of the Customs Act, 1962 (52 of 1962), the
\nduty being equal to such percentage of the value as is indicated in
\nthat column.<\/p>\n
\nHeading Description of articles Rate of duty
\nNo.
\n———————————————————————
\n(1) (2) (3)
\n———————————————————————-<\/p>\n
\noilcakes Rs. 125 per tonne.<\/p>\n
\nmeal (solvent extracted
\nvariety) Rs. 125 per tonne.<\/p>\n
\never is lower.<\/p>\n
\nicated mica] 40<\/p>\n
\n———————————————————————<\/p>\n
\n4 and Sch. (w.e.f. 1-9-1978).<\/p>\n
\nPreferential Areas” (w.e.f.1-9-1978).<\/p>\n
\nrespectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).<\/p>\n
\n100.02.
\n5 Subs. by G.S.R. No. 193 (E), dated 26-4-1977.
\n6 Subs. by G.S.R. No. 745(E), dated 2-4-1977.
\n7 Subs. by G.S.R. No. 1235(E), dt 7-11-1986.<\/p>\n
\n———————————————————————
\nHeading Description of articles Rate of duty
\nNo.
\n———————————————————————
\n(1) (2) (3)
\n———————————————————————-<\/p>\n
\nper tonne”]<\/p>\n
\ning blue dust)<\/p>\n
\nconcentrates namely:-<\/p>\n
\nrates with Cr2 O3 content 47
\nand above 2[10 ]<\/p>\n
\ntrates with Cr2 O3 content 35
\nand above but below 47 2[10 ]<\/p>\n
\nand above but below 42 2[10 ]<\/p>\n
\nconcentrates with Cr2 O3 content
\nbelow 35 and Feo content above
\n23 2[10 ]<\/p>\n
\nuntanned, all sorts, but not includi-
\nng manufactures of leather 3[25 ]<\/p>\n
\nmanufactures of Bimilipatam
\nJute or of mesta fibre) when
\nnot in actual use as coveri-
\nng actual use as covering,
\nreceptacles or bindings, for
\nother goods—<\/p>\n
\n(including narrow backing
\ncloth) and bags. Rs. 1000 per tonne.]<\/p>\n
\ntarpaulin cloth and manufactures
\nthereof Rs. 200 per tonne.<\/p>\n
\nrope and twine) Rs. 150 per tonne.<\/p>\n
\n———————————————————————
\n1 Subs. by G.S.R. No. 234 (E), dated 11-5-1977.
\n2 Subs. by Act 14 of 1982, s. 43 and Second Sch.<\/p>\n
\n4 Subs. by G.S.R. No. 54 (E), dated 18-2-1980.<\/p>\n
\n———————————————————————
\nHeading No. Description of articles Rate of duty
\n———————————————————————<\/p>\n
\n———————————————————————<\/p>\n
\nprophyry and basalt, all sorts 15 ]
\n———————————————————————<\/p>\n
\n2 Ins. by G.S.R. No. 13(E), dated 12-1-1977.
\n3 Ins. G.S.R. 171 (E), dated 9-4-1977.
\n4 Ins. by G.S.R. No. 441(E), dated 2-9-1978.
\n5 Ins. by G.S.R. No. 34(E), dated 20-1-1979.
\n6 Ins. by Act 18 of 1992, s. 110 (b) & 2nd sch.<\/p>\n","protected":false},"excerpt":{"rendered":"