l REG». GOA· 5 , Panaji, 2nd February, 1990 (Magha 13, 1911) SERIES I No. 44 OFFICIAL (;AZETTE GO\'ERNMENT OF GOA

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/ GOVERNMENT OF GOA. DAMAN Where, in respect of any goods, the Cen­ tral Government is satisfied that .the duty AND DIU leviable lhereon under section 3 of the law Department Central E:xcisesand Salt Act, 1944 should 1 of 1944. be increa;,ed and that circumstances exist Legal Affairs Branch which render it necessary to ta.1re imme- d'2.te action, the' Central Government may, by notification in the Official Notification Gazette, direct an amendment of the LD/1/96·L.A.B. Schedule to be made so as to subsUtute for the ',ate of duty specified in the The Central Excise Tariff Act, 1985 (No. 5 of Schedule in respect of such goods,- 1\)86) which was passed by Parliament and assented to by the President of Iildia on 19th January, 1986 (a). in a case where the rate of duty as specified and published in the Gazette of India Extraordinary, in the Schedule as in force immediately before Part II, Section 1 dated 20·1·86 is hereby republished the issue of such notification is nil, a rate of duty for the general information. not exceeding fifty per cent. ad valorem expressed B. S. Subbanna, Under Secretary to the' Govern­ in any form or method; ment of Goa, Daman and Diu. (b) in any other case, rate of duty which shali Pam.ji, 18th March, 1986. not be more than twice the rate of duty specified in respect of such goods in the Schedule as in force immediately before the issue of the said notifica- The Central Excise Tariff Act, 1985 ti=: . / AN Provided that the Central Government shall not issue any notification under this sub·section for subs­ ACT tituting the rate of duty in resp'eat of any goods as specified by an earlier notification issued under this to provide for tariff for Central duties of excise. sub-section by that Government before such earlier Be it enacted' by Parliament in the Thirty-sixth notificati:>n has been approved with or without mo­ Year of the Republic of the Republic of India as difications under sub·section (2). follows: - Explomr;,t'i01L )- "Form or method", in relation to 1. Short Nfle, extent and commencement- - (1) . a rate of duty of eXCise, means the basis, namely, This Act may be called the Central Excise Tariff valuation, weight, number, length, area, volume or Act. 1985. other measure with reference to which the duty may be levied. (2) It extends to the whole of India. (3) It shall come into force on such date as the (2) Every notification under sub-section (1) shail Central Government may, by notification in the be laid before each House of Parliament, if it is Official Gazette, appoint. sitting, as as soon as may be after tlie issue of the notificati<>n, and, if it is not sitting, within seven 2. Duties specified in the Schedule to days of its re·assembly, and the Centrmposite goods or to part only of the clause shall be substituted, namely:- items in a Bet, those headings are to be regarded '(f) "manufacture" includes any process,- as equally specific in relation to those goods, even if on8 of tbem gives a more complete ot precise (i) incidental or ancillary to the completion description of the goods. of a manufactured product; (b) Mixtures, composite goods consisting 0" • (ii) which is specified in relation to any different materials or made up of different com­ goods in the Section or Chapter notes of the ponents, and goods put up in sets, which .cannot Schedule to the Central Excise Tariff Act, be classified by reference to (a), shall be classified 1985 as amounting to manufacture, . as if they consisted of the material or component which give" them their essential character, inso­ and the word "manufacturer" shall be construed' far as this criterion is applicable. accordingly and shall include not only a p'erson who employs hired labour in the production or (0) When goods cannot be classified by reference manufacture of excisable goods, but also any to (a) or (b), they shall be class:fied under the person who engages in their production or ma­ heading which occurs last in the numerical order nufacture on his own account;'; among tho"e which equally merit consideration. (0) the First Schedule shall be omitted. 4. Goods which cannot be classified in accordance (2) Any reference to the expression with the above rules shall be classifiCfl under the "First Schedule to the Central Excises and heading appropriate to the goods to which they are Salt Act, 1944" in any· Central Act shali, lot 1944. most akin. . On and after the commencement of ,this . Act, be construed as a reference to the 5. For legal purposes, the classification of goods Schedule to this Act. in the sub-headings of a heading shall be determined according to the terms of those sub-headings. and THE SCHEDULE any related Chapter Notes and, mutatis mutandis to the above rules, on the understanding that only. Excise tariff subcheadings at the same level are comparable. For (See section 2) the purposes of this rule, the relative Section Notes also apply, mtless the context otherwise requires. Rules for the interpretation of this Schedule General Explanatory Notes 1. The titles of Sections and Chapters are provided for eaBC of reference only; fo:".:' legal purp-::!ses, classi­ 1. Where in column (3) of this Schedule, the des­ fication shall be determined according to the terms cription of a

SECTION I (1) (2 ) (3) (4)

Animal Products 03.01 0301.00 FISH AND CRUSTACEANS, NU MOLLUSCS AND OTHER Note. AQUATIC INVERTEBRA­ TES 1. Any r~erence in this Section to a particUlar genus. or species of an animal, except where the context otherWise requires, includes a r~erence to CHAPTER 4 the young of that genus or species. Dairy produce; edible products of animal origin, not 2. Except where the context otherwise requires, elsewhere specified or included throughout this Schedule any reference to "dried" Notes products also covers products which have been dehy­ drated, evaporated or freeze-dried. 1. The expression, "Milk" means full cream milk or partially or comPletly skimmed milk. CHAPTER 2 2. Products obtained by the concentration of whey Meat and edible meat offal and with the addition of milk or milkfat are to be Notes classified as che,.se in heading No. 04.03 provided that they have the three following characteristics:- 1. This Chapter does not cover: - (a) a milkfat content, by weight of the dry (a) Products of the kind unfit or unsuitsble for matter, of 5 percent. or more; human consumption; (b) a dry matter content, by weight, of at least 70 per cent. but not exceeding 85 per cent~; and (b)· Guts, bladders or stomachs of animals (Chapter 5) or animal blood (Chapter 5 or 30) ; or (c) they are moulded or capable of being moul­ ded. (c) Animal fat, other than pig fat. (Chapter 15) . 3. In this Chapter, the expression, "unit container" 2. This Chapter covers products, which are chill€d, means a contafuer, whether large or small (for ex­ frozen and salted, in brine, dried or smoked but not ample, tin,can, box, jar, bottle, bag or carton, drum, othenvise prepared. barrel or canister), designed to hold a predetermined quantity or number. Henning Sub- Xo. heading Description of goods . Rate of duty' 4. Heading No. 04.04 applies, inter alia, ,to butter­ No.. -Milk, curdled milk, cream, yogurt, whey, curd and products consisting of natural milk constitueuta, (1) (2) (3) (4) whether or not containing added sugar· or other sweetening matter or flavoured or containing added O:~.(;,l 0201.00 MEAT AND EDIBLE MEAT Nil fruit or <'ocoa. OFFALS Heading Sub- No. heading Description of goods Ra.te of duty No, CHAPTER 3 (1) (2) (3) (4) Fish and crustaceans, molluscs and other aquatic invertebrates 64.01 MILK AND CREAM, CON- CENTRATED OR CONTAI­ Notes NING ADDED SUGAR OR o THE R SWEETENING '. f!'his Chapter does -not cover: - MA'ITER (a.) Meat of marine mammals (Ch&pter 2). -In or in relation to the manu~ facture of which fu."y process (h) Fish (including livers and roes thereof) or is ordinarily carried on .'with cnwtaceans, molluScs or other acquatic invertebra­ the aid of power: 04.01.11 ~ -Flavoured milk, whether swee~ Nil te.s, dead and unfit or unsuitabie for human con­ tened or not, put up in unit sumption by reason of either their species or their containers and ordjnarily condit'on (Chapter 5); flours, meals and pellets intended for sale of fisn or of crustaceans, molluscs or other aquatic 0401.12 . -Sldmmed milk powder, special- Nil ly prepared for feeding invertebrates, unfit for human consumption infants .. (Chapter %3); or 0401.13 - -Skimmed milk powder, other 15~ than powder specially prepa- (c) Caviar or caviar "ubstitutes prepared from red for feeding infants, put fish eggs (Chapter 16). up in unit containers and ordinarily intended· for sale 2. This Chapter covers products, which are chilled, 0401.14 --Concentrated ·(cond'ensed) 15% froz211 and E

~~="--- !l52 SERIES I No. 44

(1) (2) (3) , (4) Cress a-nd sweet marjoram (Majorana hOrtensis or -e::';';:".--- Origanum rnajorana). 04.01.19, - :-Other Nil .04.01.9.0 - -Other Nil 2. This Chapter coverS all dried vegetables of the 04J)2 BUTTER, WHETHER PAS- kinds other than: - TEURISED OR NOT (0) sweet corn in the forms-flours" groats, .0402,10 -In or in relation to the manu- 1.0% meal pellots, grains hulled, rolled, flaked pearJed, ,,_c.• facture of which any process. "is ordinarily carried,on with sUced or kibbled (Chapter 11) ; the aid of power (b) flour, meal and flakes of potatoes (Chapter .04.02,9.0 Nil -Other 11) ; .0-1,03 CHEESE, PASTEURISED OR PROCESSED (e) flour and meal ofdried leguminous vegeta~ 0403,1.0 -In or in relation to the manu'" 15% bles (Chapter 11). . facture of which any process is ordinarily carried on with the aid of power 3. However, dried 'or crushed or ground fruits of .04.03,9.0 -Other Nil the genus Capsicum or of the genus Pimenta are ex­ Q{,.o4 .0404.00 OTHER DAIRY PRODUCE; Nil cluded from this Chapter (Chapter 9). EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT EL- Heading Su·:)~ SEWHERE SPECIFIED OR No. heading DeSC1'iption of goods Hate of duty INCLUDED No.

(1) (2) CHAPTER 5 07.01 DRIED VEGETABLES, IN­ Products of animal ori9in, not elsewhere specified CLUDING POTATOES, ONIONS AND 1nrSH­ or included ROOMS, WHOLE, CUT, • SLICED, BROKEN OR IN Notes POWDER, BUT NOT ­ 'fHER PREPARED' DRIED 1. This Chapter does not cover:~ I.lEGUMINOUS·VEGE'I'AB­ (a) Edible products (other than guts, bladders LES, INCLUDING PEAS AND BEANS, SHELLED, . ,and stomachs of animals, whole and;:>k'Ces thereof, WHETHER OR NOT SKIN­ ,and animal blood,' liquid or dried); NED OR SPLIT .0701.1.0 -Put up. in unit containers and (b) Hides or skins (including furskins) and par­ ordinarily intended for sale ,: ings and similar waste of rawhides or skins; or 07.oH.o -Other Nil (0) Animal textile materials, other than horse­ 07 ..02 .o7.o2,(~ OTHER EDIBLE VEGETAB­ Nil hair and horsehair waste (Section XI). LES, AND TUBERS·

Heading , Sub- CHAPTER 8 No. headlllg Description of goods Rate of duty No. Edible fruit and nuts; Peel of citrus fruit or melons (1) (2) (4) Note otI. .ol 05.01 •.0.0 PRODUCTS OF ANIMAL Nil 'l'his Chapter does not cover inedible f!"Uits (,r nuts. ORIGIN 'NOT ELSEWHE­ RE SPECIFIED OR IN­ Heading Sub- CLUDED No. heG\ding Description of goods Rate of duty No.

(1) 12) (~i (4) SECTION II Vegetable Products .08 •.01 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT Note OR MELONS 0801.10 -Put up in unit containers and 10% In this Section, the expression, 'unit containeI' ordinarily intended for sale, means a container, whether large or small, (for ex­ whether or not containing ample, tin, can, box, jar, bottle, bag or carton, drum, any added ingredient, inclu­ ding sugar or other sweete­ barrel or canister) designed to hold a prGdetermined ning matter quantity or number. .08.01.9.0 -Other Nil

CHAPTER 7 CHAPTER 9 Edible'vegetables and roots and tubers Coffee, tea and Notes Notes 1. In,this Chapter, the word "vegetables" includes edible .Iilushrooms, truffles, olives,' capers, marrows, 1. In heading No. 09.01, 'Coffee' means the seed pumpkins, aubergines, sweet corn (Zea mays 1'ar. of the coffee tree (coftea), but does not inClude the sacoharata), fruits of the genus Capsicum or of the seed while still attached to the tree. This heading genus Pimenta, fennel, parsley, chervi), tarragon, includes coffee in powder form. 2ND FEBRUARY, 1990 (MAGHA 13, 1911)

CHAPTER 11 ~. For the purposes of heading No. 09.02, bl{'nding, .sorting, packing, or repacking into smaller containers ":.-:.­ ( ,;hall amount to 'manufacture'. 'PrC;ducts of the milling industry; malt; starches~' inulin; wlieatgluten l·:e:l.i,i.ng Sub- Notes _.u. heading Description of goods Rate of duty No. ,1. Tl\is Chapter does not cover;- (i) (2) (.) : ,4) (a) :Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01) ; COFFEE, WHETHER OR NOT ctJRED OR ROAS­ (b) Prepared flours, meals or starches of head­ TED OR .DECAFFEINA­ ing' NO. 19.01; TED; COFFEE HUSKS AND SKINSi COFFEE (0) SUBSTITUTES, CONTAIN­ Corn flakes or other products of heading ING COFFEE IN ANY : :' NO. \19.04; PROPORTION (d) Vegetables, prepared or preserved, of head, . --Cured:. coffee: iUll" No. 20.01;" . , 0901.11 - -Liberia and Excelsia Rs. 75 per quintal (~rPharmaceutical products (Chapter 30); or .l' . 0901.19 - -6ther Rs.100per quintal (f) Starche$ having tha character of perfumery. cosmetic or toilet preparations (Chapter 33). 0901.20 -Goffee substitute con ta1nJng 12% coffee in any -proportion .: 2. Products from the milling of cereals listed below 0901.90 -Otber 12% fall in this Chapter, if they have, by weight on the TEA, INCLUDING TEA dry product, with a starch content exce2ding 45 pf"r WASTE cerit,·.and an ash content (after deduction of any --Green te;:t and black tea: added minerals) not exceeding that indicated in the ~~., ' 0902.11 --Packed in unit containers of 40 paise content not exceeding 25 per grams and ordinarily inten­ kilogram Ash content, ded for sale to consumers in plus the ! ' that pack duty for (1) Wheat and rye _ 2.5% the time being (2) Barley 3% leviaple (3) Oats 5% under (4) M~~e (Corn) and grain sorghum 2% sub-head­ (5) Ri6~t' 1.6% ing (6) Bh~k \Vheat 0902.19 ~ ______~~~ ___4% Otherwise, they fall ;in Chapter 23. 0902.12 - -Packed in unit containers of" Re. 1 per content exceeding 25 grams kilogram but not exceeding 20 "kilo­ plus the' '.. grams, whether or not ordi­ duty for narily intended for sale to the time Heading Sub- consumers in that pack being No. heading Description, of goods Rate of duty leviable No. under sub:-head­ (1) (2) (3; (4) Ing 0902.19 11.01 PRODUCTS OF THE MILL· 0902.13 - .Packed In bags for retail con· 10% plus ING INDUSTRY INCLUD­ sumption, known as 'tea bags' the duty ING CEREAL FLOURS, CEREAL GROATS, MEAL, for the "." .. time being CEREAL GRAINS AND leviable FLOUR, MEAL OR FLA­ under KESOF VEGETABLES sub-head.. -Grains, hulled, rolled, flaked, ing pearled, sliced or kibbled, of 0902.19 barley or oats: 0902.19 .. -Other Rs. 2 per 1101.11 - -Put up in unit containers and 15% kilogram 'ordinarily intended -for sale -Tea waste: 1l0:1.19 • -Otber Nil 0902.21 - -Denatured Nil 1101.90 -Other products of the milling. Nil industry 0902.29 - -Other Rs. 2 per kilogram 11.02' "iio:!:oo MALT 12% 11.03· STARCHES 0902.90 -Otber Rs. '2 per . \, kilogram . ",1:1.9.'1.,10 -In or in relation to the manu- 15% facture of which any process 09.03 SPICES .:".'.::.:- is ordinarily carried on with 0903.10 -Ground or powdered, put up in Nil the aid of power unit .containers and ordina- 110:1.90 -Other Nil rily intended for sale it· 11.04 1104.00 INULIN; WHEaT GLUTEN, 12% 0903.90 -Other Nil WHETHER OR NOT DRIED . SERIES I No. 44 ~)" ,

CHAPTER 13 SECTION ill Lac; gums, and other vegetable .aps and extracts Animal or vegetable fats and oils and their cleavage­ products; prepared edible fats; Anima1 or Nou. vegetable 1. This Chapter does not apply to:- (a) Liquorice extracts containing more than 10 CHAPTER 15 per cent. by weight of sucrose or put up as con­ . fectionery (heading No. 17.04); Animal or vegetable fats and oils and thoir c1eavag • produci's; prepared edible. fats; animal or (b) Malt extract (heading No. 19.01); vegetable waxes (e) , glycyrrhizin or other products of Notell heading No. 29.06 or 29.11; 1. This Chapter does not cover: (d) Medicaments or blood grouping reagents (a) Pig fat or poultry fat; (Chapter 30) ; . (b) , fat r,nd oil (Chapter 18); (e) Tanning or dyeing extracts (Chapter 32); (e) Edible preparations of Chapter 21; . (f) Essential oils, concrets, absolutes and resi­ (d) Gre'dves and residues of Chapter 23; noids or aquequs distillates and aqueous solutions of essential oils (Chapter 33); or . (e) Fatty acids in an isolated state; prepated waxes, medicaments, paints, , soap, per­ (g) , balata, gutta-percha, gua­ fumery, cosmetic or toilet preparations, Rulpho­ yule, or similar natural gums (heading No. nated oils or other goods of Section VI; or . 40.01). • (f) Factice derived from oils. (Chapter 40) . 2. This Chapter does not include extract of ophm. 2. Soap-stc>cks, oil foots and dregs, stearin pitcl•• Heading Sub- glycerol and wool grease residues fall in head­ No. heading DesCription of goods Rate of duty ing No. 1507. No. (2) . (3) 3. In this Chapter, the expression 'fixed vegetable oils' means oils. which cannot easily be distilled LAG; GUMS, RESINS AND without (iecomposition which are not· volatile and OTHER VEGETABLE SAPS which cannot be carri~ off by superho-ated stesun AND EXTRACTS (which decomposes and saponifies them). 1301.10 -Lac NU Heading .sub.. 1301.90 -Other 1%% No. heading Description of -goods Rate of duty No. CHAPTER 14 (1) (2) (4) Vegetable plaiting material.; vegetable produefs, not elsewhere specified' or included 15.01 1501.00 ANI M A I. (INCLU1JDING 12% FISH) FATS AND OILS, Nou. CRUDE, REFINED OR PU- 1. This Chapter d.oes not cover the foll.owing pre- RIFIED . ducts which are to be classified in Section XI: ve- 15.02 1502.00 FIXED VEGETABLE OILS, Nt! getable materials or fibres of vegetable materials THE FOLLOWING, NAME­ of 2, kind used primarily in the manufacture of LY, COTTON , textiles, however prepared, or other vegetable rna- . NEEM SEED OIL, KARANJ terials which have undergone teratment so as to OIL, SILK COTTON ·SEED OIL, RICE BRAN OIL, render them suitable for use only as textile materials. KHAKHAN OIL, , WATER MELON OIL, 2. This Chapter applies, inter alia, to SAL OIL, MAHUA OIL, (whether or not split, sawn lengthwise, cut to length, , RUBBER rounded at the ends, bleached, rendered non.inf!am­ SEE1D OIL, MANGO KER­ mable, polishea. or dyed), split osier, reeds: lYld the NEL OIL, , DHUPA OIL, UNDI OIL, like, to cores and to drawn or split MAROTI OIL, PISA OIL The heading does not apply to chipwood (Cfuapter AND NJLB:OR OIL, AND 44); wood wool (Chapter 44). THEIR' FRACTIONS 15.03. FIXED VEGETABLE OILS, Heading Sub- No. heading Description of goods Rate of duty' OTHER 'rRAN THOSE OR' No. HEADING NO. 15.02 -15Q3.10 -WhiCh have undergone, sub- Rs. 100 per- (1) (2) (3 ) (~) sequent' to their extraction, tonne anyone or more of the fol- 14.01 1401.00 VEGETABLE PLAITING MA­ 12% lowing . process'es. namely: TERIALS; VEGETABLE (1) Treatment with an al- PRODUCTS, NOT ELSE­ kali or acid. WHERE SPECIFIED OR (2) Bleaching. INCLUDED (3) Deodorisation. ~N[) FEBRUARY, 1990 (MAGHA 13, 1911) 655

(1) (2) (3) (4) (1) . (2) (3 ) (4)

1503.90 -Other Nil CEANS, . MOLLUSCS OR OTHER AQUATIC INVER­ 15.04 1504.00 VEGETABLE FATS AND 10% TEBRATES, INCLUDING OILS AND THEIR FRAC­ SAUSAGES AND SIMILAR TIONS. PARTLY OR WHOLLY HYDROGENA­ PRODUCTS, EXTRACTS AND JUICES, PREPARED TED, INTER-ESTERIFIED, OR PRESERVED FISH RE - ESTERIFIED .. 0 R AND CAVIAR AND CA­ ELAIDINISED, WHETHER VIAR SUBSTITUTES OR NOT REFINED BUT NOT FURTHER PREPA­ -Put up in unit containers- and RED. ordinarily intended -for sale: 15.05 1505.00 INDUSTRIAL·MONOCARBO- 12% 160.1.11 - -Co'oked, peeled and frozen NU XYLIC FATTY ACIDS; prawns and shrimps ACID OILS FROM REFI­ 1601.19 - -Other 15% NING; INDUSTRIAL FA­ 1601.90 -Other Nil TTY ALCOHOLS 15.06 GLYPEROL (GLYCERINE); GLYCEROL WATERS AND GLYCEROL LYES CHAPTER 17 -Glycerol (glyc.erine): sugar 1506.11 - -Unrefined 15% Sugar and confection'erY 1506.12 - -Refined 15% Notes 1506.20. -Glycerol waters and glycerol 15% lyes 1. This Chapter does not cover:- 15.07 1507.00 VEGETABLE WAXES 12% (OTHER THAN TRIGLY­ (a) :Sugar coufectionery containing cocoa of CERIDES), BEESWAX, Chapte:r 18; OTHER INSECT WAXES AND SPERMACETI, WHE- (b) Chemically pure sugars (other than sucrose, THER OR NOT REFINED OR COLOURED;DEGRAS, lactose, maltose, glucose and fructose) and· other RESIDUES RESULTING products of heading No. 29.13; or FROM THE TREATMENT OF FATTY SUBSTANCES (e) Medicaments and other products of Chapter OR ANIMAL OR VEGETA- 30. BLE WAXES 15.08 MARGARINE; EDffiLE MIX- TURES OR PREPARA­ 2. For the purposes of this Chapter, 'Sugar' means TIONS OF ANIMAL OR any form of sugar in which the sucrose content. if VEGETABLE FATS; ANI­ expressed as a percentage of the material dried to MAL OR VEGETABLE con~tant weight at 105'C would be more than 90. FATS AND OILS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, 3. For the purptlses of this Chapter,- POLYMERISED BY HEAT (a) IN VACUUM OR IN INERT 'khandsari sugar' means sugar in the manu­ GAS OR OTHERWISE CHE­ . facture of which neither a vacuum pan nor a va­ MICALLY MODIFIED; IN­ cuum e,vaporator is employed; EDffiLE MIXTURES OR PREPARATIONS OF FATS (b) 'palmyra sugar' means sugar manu.f~ctured AND OILS OF THIS CHAP­ from the juice of the palmyra palm or from Jag­ TER gery obtained by boiling the juice of the ..·almyra 1508.10. -Linoxyn 40.% palm. .. 1508.90 -Other 12% Heading Sub- SECTION. IV No. h"ading Description of goods Rate of duty No. Prepared foodstuff; beverages and vinegar; tobacco and manufactured tobacco substitutes (1) (2) (3) (4)

Note 17.01 CANE OR BEET SUGAR In this Section, the expression, 'unit contain~r', AND CHEMICALLY PURE SUCROSE, IN SOLID FORM means a container whether large or small (for EoX­ ample, tin, can, box, jar bottle bag or ca.rton, drum, 1701.10 ~Sugar, in or in relation to the Nil manufacture of which no barrel or canister) designed to hold a predeterminro proCess is ordinarily carried quantity or number. on with the aid of power CHAPTER 16 1701.20 -Khandsari sugar Nil - -Cane sugar, other than khan- Preparations of meat, of fish or of crustaceans, dsari sugar: molluscs or other aquatic invertabrates 1701.31 - -Required by the Central Go- Rs. 17 per verrunent. to be sold under quintal Heading Sub- clause (f) of SUb-section No. heading Description of, goods Rate of duty (2) of section 3 of the Es- No. sential Commodities Act, 19515 (10 of 19155). (1) (2) (3) (4) 1701.39 - -Other. Rs. 24 per 16.01 PREPARATIONS OF MEAT quintal OF FISH OR OF .CRUSTA 17(01.90 -Other. 12% SERIES 1 No. n

(1) (2) (3) (~) (1) (2) (3)

17.02 OTHER SUGARS, INCLUD- NOT CONTAINING NUTS, ING CIlEMICALLY PURE FRUIT KERNELS OR LACTOSE, MALTOSE, FRUITS, INCLUDIN·G GLUCOSE AND FRUCTO­ DRINKING CHOCOLATES 'SE IN ANY FORM AND IS.04 IS04.00 . OTHER FOOD PREPARA- 12% PREPARATIONS THERE­ TIONS CONTAINING CO- OF; SUGAR SYRUPS NOT CONTAINING ADD E D COA FLAVOURING OR COLOU­ RING MATTER; ARTIFI­ CHAPTER 19' CIAL , WHETHER OR NOT MIXED WITH NA­ Preparations of eereals, flour, starch or milki TURAL HONEY; CARA­ MEL postry cooks' products -Other sugars, including - che­ Notes mically pure lactose, mal­ tose, glucose and fructose 1. This Chapter does not cover:- in any form: (a) Billcuits or other articles made from flour 1702.11 - -Palmyra sugar N!l or from Iltarch, specially prepared for use in ani­ 1702.19 - -Other 15% mal feeding (heading No. 23.02); or -Preparations of other sugars: (b) Medicaments or' othe.r products of Chaptoc 1702.21 - -In which the reducing sugars 15% expressed as anhydrous dex­ 13. trose amount· to more than 80% by weight 2. Heading No. 10.04 does not cover preparations 1702.29 - -Other 12%' containing more than 8% by weight of cocoa powder or coated with chocolate or other food preparations 1702.80 -Sugar syrups not containing 12% added flavouring or colour­ containing eQC£Ja of Chapter 18. ing matter; artificial honey. whether or not mixed with Heading Sub~ natural honey; caramel No. heac.lng Description of goods. Rste of duty 17.03 MOLASSES, RESULTING No. FROM THE EXTRACTION OR REFINING OF SUGAR (1) (2) (3; (4) 1703.10 -Cane molasses produced in the Rs. 30 per manufacture of sugar by the tonne 19.01 MALT EXTRACT; FOOD vacuum pan process PREPARATIONS OF FLO­ UR, MEAL, STARCH OR 1703.90 -Other Nil' MALT EXTRACT, NOT 17.04 SUGAR CONFECTIONERY CONTAINING COCOA POW­ (INCLUDING WHITE DER OR CONTAINING CHOCOLATE), NOT CON­ COCOA POWDER IN A TAINING COCOA PROPORTION BY WEIGHT OF LESS THAN 50%, NOT 1704.10 -, whether or not 10% ELSEWHERE SPECIFIED sugar coated OR INCLUDED; FOOD 1704.90 -Other 12% PREPARATIONS OF MILK AND CREAM, NOT CON­ TAINING COCOA POW­ CHAPTER 18 DER OR CONTAINING COCOA POWDER IN A Cocoa ·and cocoa preparations PROPORTION BY WEIGHT OF LESS THAN 10%, NOT Notes ELSEWHERE SPECIFIED OR INCLUDED. 1. This Chapter does not cover preparations of -Put up in unit containers heading No. 04.04, 19.01, 19.04, 19.05, 21.05. 22.02 and ordinarily intended for or 30.03. , sale: 1901.11 - -For infant use Nil 2. Heading No. 18.04 includes sl!gar confectionery 1901.19 - -Other 15% containing cocoa and other food preparatio!ls con­ 1901.9) -Other taining cocoa. N!l ·19.02 PASTA, WHETHER OR NOT COOKED OR STUFFED Heading Sub- (WITH MEAT OR OTHER No. heading Description of goods Rate of duty SUBSTANCES) OR OTHER­ No. WISE PREPARED, SUCH AS SPAGHETTI, MACARO­ (1) (2) (4) NI, VERMICELLI, NOOD­ LES, WHETHER OR NOT PREPARED. 18.01 1801.00 COCOA BUTTER, FAT AND 12% OIL 1902.10 -Vennicelli Nil 18.02 1802.00 COCOA POWDER, WHE­ 10% 1902.20 -Spaghetti, macaroni and THER OR NOT CONTAIN­ noodles, put up in unit ING ADDED SUGAR OR containers and ordinarily o THE R SWEETENING intended for sale. Nil ' MATTER 1902.90 -Other Nil lS.03 1803.00 CHOCOLATES IN ANY 10% TAPIOCA AND SAGO AND FORM, WHETHER OR SUBSTITUTES THEREOF 2ND FEBRth4.RY, 1990 (MAGHA 19, 1911)

(1 )' (Il) (3) (1) . (2) (3)

PREPARED FROM . STAR­ JAMS, FRUIT JELLIES, CH, I~CLUDING ARROW­ MARMA.LA.IIES, FRUIT OR . -, IN THE FORM OF · PUREE AND FRUIT FLAKES, GRAINS, PEA­ OR NUT PASTES,FRUIT RLS, SIFTINGS, . PoWDER· JUICES AND VEGETABLE OR IN SlMILAR FORMS JUICES, WHETHER· OR NOT CONTAINING AD­ 1903.10 -Put UP" in unit containers and Nil ordinanly. intended for sale DED StrGAROR OTHER SWEETENING MATTER 1903.90 -Other Nil 200l.10 -Put up in unit containers and 10% 19.0{ PREPARED FOODS OBTAl- ordinarily intended f~r sale NED BY THE SWELLING OR ROASTING OF CERE­ 2001.90 -Other Nil ALS OR CEREAL PRO­ DUC',l'S (FOR EXAMPLE, CORN FLAKERS); CERE­ CHAPrER 21 ALS, OTHER THAN MAIZE (CORN), IN GRAIN FORM, Miscellaneous edible preparations PRE-COOKED OR OTHER­ WISE PREPARED Notes 1904.10 ':"-Corn flakes or wheat flakes 15% put up in unit containers and 1. This Chapter does not cover: ordinarily intended for sale. 1904.90 ...:..other Nil (a) Yeast put up as a medicament or other 19.06 BREAD, PASTRY, CAKES, products of Chapter 30; BISCUITS AND OTHER BAKERS' WARES, WHE­ (b) Prepared enzymes of Chapter 35. THER OR NOT CONTAIN­ ING COCOA, COMMUNION 2. For the purposes of heading .No. 23.04, the ex­ WAFERS, EMPrY CA­ pression "homogenised composite food preparations" CHETS OF A KIND SUITA­ BLE FOR PHARMACEUTI­ means preparations consisting of a finely hOMoge­ CAL USE, SEALING nised mixtqre of two or more basic ingredients "uch WAFERS, RICE PAPER as meat, fish, vegetables or 'fruit, p'Ut up for ret'l.il AND SIMILAR PRODUCTS sale as infant food or for dietetic purposes. For the -Biscuits; waffles and wafers: appli<)aticn· of this definition, no accoant is· to be 1905.11 --In or in relation to the manu- 10% taken of small quantities of any ingredient~ which facture of which any process may be added to the mi"tllre for seasoning, preser­ is ordinarily carried on with the aid of power vation or other purposes. 1905.19 - -Other Nil .3. In this Chapter, 'Pan Masala' means any pre-­ Cakes and pastry: Iiaration eontaining nuts and anyone Or more 1905.21 --In or in relation to the manu- Nil of (catechu), facture of which any process other ingredients such as lime, katha is ordinarily carried on "with cardamom, copra, menthol and tobacco. the aid of power 1906.29 - -{)ther Nil 4. In this Chapter, 'brand name' means a brand name, whether registered or not, that i,; to say, a 1905.90 -Other Nil name or a mark, such as, a symbol, monogram, label, siguature or invented words or any writing which is used in relation to a product, for the purpose of CHAPTER 20 indicating, or so as to indicate, a connection in the Preparations of veget.bles, fruit, nuts or other parts. course of trade between the product and some person. of plants using such name or mark with or without ally indi­ cation of 'the identity of that person. Notes 1. This Chapter covers only products which are pre­ 5. Heading No. 21.07, inter alia includes: pared or preserved by processes other than merely (a) protein concentrates and textured protein chilled or frozen, or put in provisional preservative substances; solutions, or dried, dehydrated· or evaporated. . (b) preparations for use, either directly or after 2. This Chapter does not cover fruit jellies, fruit processing (such as cooking; dissolving or boiling pastes, sugar-coated or the like in the form in water, milk or other liquids), for human con­ of sugar confectionery (Chapter 17) or chocolate sumptIOn; confectionery (Chapter 18). (c) preparations consisting wholly or partly of Heading Sub- foodstuffs. used in the making of beverages or No. heading Description of goods Rate of duty food preparations for human consumption; No. (d) powders for table creams, jellies, ice-creams (1) (2) (3) ( 4) and shlilar preparations, whether or not sweete­ ned;

20.Ql PREPARATIONS OF VEGE­ (e) flavouring powder~ for making beverag~s, TABLES, FRUIT, NUTS OR whether or not sweetened; OTHER PARTS OF PLANTS, INCLUDING (f) P'~ut butter; 6j)8 SJiJRIES 1. No. 44

(g) preparations consi~ting of tea or coff~e and (1). (2) (3) milk powder, ·sugar and any other added mgre­ .dients; 2103.11 - -Sauces, ketchup' and the like 10% (11,) preparations (for example, tablets) consist­ and preparations therefor ing of saccharin and a foodstuff, "ucb. ·as lactose, 2103.19 - -Other Nil used for sweetening purposes; 2103.90 -Other Nil 21.04 SOUPS AND aROTHS AND (i) pre-cooked rice cooked either fully or par­ PREPARATIONS THERE­ tially and their dehydrates; and FOR; HOMOGENISED COMPOSITE FOOD PRE, (j) pl'eparations for lemonades or other bevera­ PARATIONS ges consisting, for example, of: flavoured or co­ 2104.10 -Put up in unit containers and 15% lou;ed syrups, syrup flavoured with an added o,rdinarily intended for sa.le concentrruted extract syrup flavoui-ed with fruit 2104.90 -{)ther Nil juices and concentrated fruit juice with added 21.05 2105.00 ICE CREAM AND OTHER Nil ingredients. EDIDLE ICE, WHETHER OR NOT CONTAINING Heading Sub N COCOA No. heading Description of goods Rate of duty 21.06 PAN MASALA No. ) -Contaning lime or katha (cate­ (1) (2) (3' (4) chu) or both, whether or not containing tobacco: 21.01 EXTRACTS, ESSENCES AND 2106.11 - -Put up in unit containers an,d Rs. 20 per CONCENTRATES OF COF­ ordinarily intended for sale kilogram FEE OR TEA, AND PRE­ and bearing a brand name PARATIONS WITH A 2106.19 - -Other Nil BASIS OF THESE PRO­ 2106.90 -Other Nil DUCTS OR WITH A aASIS OF COFFEE OR TEA; 21.07 EDIaLE PREPARATIONS, ROASTED CHICORY AND NOT ELSEWHERESPECI­ OTHER ROASTED COFFEE FlED OR INCLUDED SUaSTrrUTES, AND EX­ 2107.1C> -Prasad or prasadam Nil TRACTS, ESSENCES AND 2107.20· -Sterilised or pasteurised mil- Nil CONCENTRATES THERE­ tone OF -Other: 21()1.10 -Extracts, essences and coneen· 25% plM .2107.91 - -Put up in' unit containers and 15% trates, of coffee, and prepa­ the duty ordinarily. intended for sale rations with a basis of these for the 2107.99 --Other Nil extracts, essences or coneen· time being trates or with a basis of leviable coffee on cured coffee CHAPTER 22 under heading Beverages and vinegar No. 09.01 2101.2() -Extracts, essences and concen­ 10% plus trates, of tea and prepa­ Heading Suh- the duty No. rations -with a basis of these headlng Description of goods Rate of duty for the No. extracts, essences or concen~ time being trates or with a basis of leViable (1) (2) (3) tea on tea (4) under sub-head­ 22.01 NATURAL OR ARTIFICIAL ing No. MINERAL WATERS AND 0902.19 AERATED WATERS, NOT 2101.30 -Roasted chicory and other 12% CONTAINlNG ADDED SU­ roasted coffee substitutes, GAR OR OTHER SWEETE­ and extracts, essences and NING MATTER NOT FLA-· concentrates thereof VOURED 21.02 YEASTS (ACTIVE ORINAC- 2201.1(~ -For each glass bottle contain- 10 paise TlVE); OTHER SINGLE­ ing 200 millilitres or less -CELL MIGRO-ORGA­ 2201.2(' -For each glass bottle contain- 10 paise NISMS, DEAD (BUT NOT ing more than 200 mililitres plus INCLUDING VACCINES 5 paise OF CHAPTER 30); PRE­ for every PARED aAKING POW­ 100 milli­ DERS litres or 2102.10 -Put up in' unit containers and 12% fraction ordinarily intended for sale thereof in excess of 2102.90 -Other 12% 200 milli­ 21.03 SAUCES, KETCHUP AND. litres THE LIKE AND ,PREPA­ 2201.90 -Other 40% RATIONS THEREFOR; MI­ XED CONDIMENTS AND 22.02 NATURAL OR. ARTIFICIAL MIXED SEASONINGS; MINERAL WATERS AND MUSTARD FLOUR AND AERATED WATERS, CON­ MEAL AND PREPARED TAINING ADDED SUGAR MUSTARD OR OTHER SWEETENING MATTER OR FLAVOURED; -Put up ih unit· containers and OTHI1JR NON-ALCOHOLIC ordinarily intended for sale: aEVERAGES, NOT INCLU- 2ND FEBRUARY, 1990 (MAGHA~1~~~19~1~1)~ ______~_

is used in relation to a product, for the purpose of (1) (2) (3) (4) indicating, or so as to indicate, a connection in the course of trade between the product and some person DING FRUIT OR VEGETA- su,~h BLE JUICES OF HEADING using name or mark with or without any indi­ NO. 20.01 cation of the identity of that person...... Natural or artificial mineral waters and aerated waters. 2. In relation to products of headings Nos. 24.02, contairiing added sugar or 24.03 and 24.04, labelling or relabelling of containers other sweetening- matter or and repacking from bulk packs to retail packs or the flavoured: adoption of any other treatment to render the pro­ 2202.11 - -For each glass bottle contain- 30 paise duct ma:rketable to the consumer, shall amount to ing 200' millilitres or less 'manufacture' . 2202.12 - -For each glass bottle contain- 35. paise ing more than 200 millilitres In but not exceeding 250 milli- 3. this Chapter, "Tobacco" means any form of litres tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks 2202.13 --For-each glass- bottle contain- 45 paise ing-more than 250 millilitres and stems of the tobacco. plant, but does not include but not exceeding 300 milli- any part of a tobacco plant while still attached to litres tbe earth, 2202.14 - -For each glass bottle contain- 45 paise ing more than 300 mililitres plus Eeading Sub- 16 paise No. heading Description of goods Rateofdilty for every No. 100 milli- litres or (1) (2) (3, (4) fraction thereof in 24.01 2401.00 UNMANUFACTURED T 0- Nil [' excess of BACCO REFUSE "- 300 mUli- litres 24.02 illGARSANDCHEROOTSOF TOBACCO OR OF TOBAC- 2202.90 -Other 60% CO SUBSTITUTES 22.03 2203.00 VINEGAR AND SUBSTITU- 12% 2402.10 -Not bearing a brand name Nil TES FOR VlNEGAR OB- -Bearing a brand name and of TAlNED FROM ACETIC which the value per thou- A= sand: 2402.21 - -Does not exceed rupees five Nil 2402.22 - -Exceeds rupees fiv~ but does 37.50% CHAPTER 23 not exce-ed rupee3 fifteen Residues and wastes from the food industries; 2402.23 - -EXceeds rupees fifteen 75% prepared animal fodder 24.03 illGARETI'ES AND CIGA- RILLOS OF TOBACCO OR Note OF TOBACCO SUBSTITU­ TES Heading .No. 23.02 includes· products of a kind ---cigarettes: used in animal feeding, not elsewhere specified or 2403.11 - -Of tobacco Rs.440per included, obtsined by processing vegetable or animal thousand materials to such an extent that they have lost the or 300% essential characteristics of the original. material. plus Rs.20per other than vegetable waste, vegetable residues and thousand, by-products of such processing. whichever f is higher Heading Sub- 2403.12 --Of tobacco substitutes Rs.440per No. heading DeSCription of goods Rate of duty thousand No. pm.or 300% (1) (2) (3 ) (4) Rs.20per . thousand, 23.01 2301.00 RESIDUES AND WASTE Nil whichever FROM THE FOOD INDUS­ is higher TRIES, INCLUDING BA­ -Cigarill0:5: GASSE, OTHER WASTE OF 2403.21 - -Of tob""co Rs.440per SUGAR MANUFACTURE thousand AND OIL CAKES or 300% 23.02 2302.00 PREPARATIONS OF A KIND Nil p/,u,s USED IN ANlMAL FEED­ Rs.20per ING, INCLUDING DOG thousand, AND CAT FOOD whichever Is higher 2403.22 - -Ot tobacco substitutes Rs.440per CHAPTER 24 thousand or 300% Tobacco ·and manufactured tobacco substitutes p/,u,s Rs.20per Notes thousand, whichever 1. In tbisChapter, 'brand name' means a brand is higher name, whether registered or not, that is to say, a 24.04 OTHER MANUFACTURED name or a mark such a symbol, monogram, label, TOBACCO AND MANu­ signature or invented words or any writing which FACTURED TOBACCO I!I<

-----.'--.-~.---..--- _ .., ._cO· ._,._ ,

66{) SERIES I No; qq. ------(f) (2) (3) (4) Cultured crystals of Chapter 38; optical ele­ (1) ments of Chapter 90; SUBSTITUTES; HOMOGE­ (g) Billiard chalks of Chapter 95; or NISED OR RECONSTITU. TED TOBACCO; TOBAC­ (h) Writing or drawing chalks and tailors' CO EXTRACTS AND ES­ 96. SENCES chalks of Chapter -Smoking mixtures for pipes and cigarettes: 2. Heading Nos. 25.01, 25.03 and 25.05 cover only 2404.11 ~-'Gudaku' bearing a brand 15% products which, have been washed (even with che­ name mical substances, eliminating the impurities without 2404.12 --'Gudaku' not bearing a brand Nil changing the structure of the p'roduct), crushed, name . ground, powdered, levigated, sifted, screened, or 2404.19 --Other 225% concentrated by flotation, magnetic separation or -Hookah tobacco, whether or other mechanical or physical processes (except crys­ not containing tobacco subs­ tallisation), but not products that have been roasted, titutes in any proportion: calcined or obtained by mixing. 2404.21 --Bearing a brand name 15% 2404.29 --Other Nil . 3. In the heading No. 25.02, 'sagoI' means cement -Biris: obtained by heating limestone and burnt coal in a 2404.31 --In the manufacture of which any process has been con­ kiln and 'ashmoh' means cement obtained by fine ducted with the aid of ma­ grinding of paddy husk, ash and hydrated lime with chines operated with or with­ an additive. out the aid of power Rs. 6 per thousand Heading S!';'.b- 2404.32 --Other Rs. 2.70 No. heading Description of goods Rate of duty per No. thousand (1) -Chewing tobacco, including (3) (4) preparations com m 0 n 1 y known as 'Kbara Masala'. 215.01 2501.00 SALT (INCLUDING TABLE Nil ~am', 'Dokta', 'Zarda', SALT AND DENATURED . 'Sukha' and 'Surti': SALT) AND PURE SO- 2404.41 --Bearing a brand name and of 11.25% DIUM CHLORIDE, WHE- which the, value per kilogram THER .OR NOT. IN does not exceed rupees ten AQUEOUS SOLUTION 2404.42 --Bearing a bro..nd name and of 18.75% 25.02 CEMENT CLINKERS; CE­ which the value per kilogram MENT, ALL SORTS exceeds rupees ten 2502.10 -Cement clinkers 12% 2404.49 --Other Nil 2502.20 -Grey portland cement (includ- Rs. 225 per -Snuff: ing ordinary portland ce- tonne 2404.51 --Of which the value per kilo­ Re. 1.87 ment. portland-pozzolana ce- gram does not exceed- rupees per ment- and portland slag ten kilogram cement). masonry cement, 2404.52 --Of which the value per kilo­ Rs. 4.50 rapid hardening cement, gram exceeds rupees ten per low-heat cement and water kilogram· proof (hydrophobic) cement 2404.90 -Other 12% 2502.30 -Aluminous cement ('Clment 12% fondu~) 2502AO -Sagol; ashmoh Nil 2502.50 -High alumina refractory ce- 10% , SECTION V ment ,.,' Mineral products. 2502.90 -Other -40% 25.03 2503.00 ASBESTOS, RAW INCLUD­ 15% CHAPTER 25 ING FIBRE 25.04 MARBLE 'Salt; sulphur; clay and stone; plastering materials; 2504.10 -In blocks Nil lime and cement -In slabs: Notes 2504.21 --In or in relation to the manu- Rs. 10 per facture of which _any process square is ordinarily earned on with metre 1. This Chapter does not cover: the aid of power and where (a) Sublimed sulphur precipitated sulphur, col­ the electromotive force used loidal sulphur; earth colours, containing 70 per exceeds ten horse power cent. or more by weight of combined iron, of 2504.29 - -Other Nil Chapter 28; -In tiles: 2604.31 - ~In 'Or in relation to the manu­ Rs. 10 per (b) Medicaments and·other products of Chapter facture of which any process square is ordinarily carried on with metre 30; the _aid of power and where (c) Perfumery, cosmetic or toilet preparations the ,electromotive force used of Chapter 33; exceeds ten horse power 2504.39 - -Other Nil (d) Setts, curbstones or flagstones; mosaic cu­ 25.05 2505.00 MINERAL SUBSTANCES, 12% bes or. the like; roofing, facing or damp course NOT ELSEWHERE SPECI­ slates of Chapter 68; . FIED (INCLUDING CLAy, EARTH COLOURS, NATU- (e) Precious or semi-precious stones of Chapter RAL ABRASIVES, SUL- 71; PHURS, SLATE AND STO- 2ND FEBRUARY, 1990 (MAGHA_1_3~,_19_1_1~) ______. ______6_6_1

include not only petroleum oils and oils obtained (1) (2) (8) (4) from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated NE), LIME; PLASTERS WITH A BASIS OF CAL­ hydrocarbons, obtained by any process, provided that CIUM SULPHATE, WHE­ the weight {)f the non-aromatic constituents exceeds THER OR NOT COLOU­ that of the aromatic constituents. RED, BUT NOT INCLUD­ ING PLASTERS SPECIAL­ LY PREPARED FOR USE 3. For the purposes of sub-heading Nos. 2707.91, IN DENTiSTRY 2707,92, 2707,93, 2707,94 and 2707,95, 'benzole', 'to­ luole', 'xylole', 'naphthalene' and 'phenols' ap'ply to products which contain more than 50% by weight CHAPTER 26 of benzelle, toluene, xylene, naphthalene or phenols, Ores, slag and ash respectively. Notes 4. 'Flash point' shall be determined in accordance 1. This Chapter does not cover: with the tests prescribed in this behalf in the rules (a) Slag and similar industrial waste prepared made und,er the Petroleum Act, 1934 (30 of 1934). as macadam (Chapter 25); 5. 'Smoke point'shall be determined in the appa­ (b) Natural magnesium carbonate (magnesite), ratus known as the Smoke Point Lamp in the manner whether or not calcined (Chapter 25); indicated in the Indian Standards Institution speci­ (e) Basic slag of Chapter 31; fication IS: 1448 (p. 31)-1967 as in force for the time being. (d) Slag wool, rockwool and similar mineral wools of Chapter 68; 6. 'Final boiling point' shall be determined in the (e) Waste and scrap of precious metal or of manner indicated in the Indian Standards Institu­ tion specification IS: 1448 (p, 18)-1967 as in force metal clad with pr~cious metal, of Chapter 71; or for the time being. . (f) Cop'per, nickel or cobalt mattes produced by any process of smelting (Section XV), 7. 'Car'bon residue' shall be determined in the a~ paratus known as Ramsbottom Carbon Residue 2. Heading No. 26.01 applies to ores which have Apparatus in the manner indicated' in the Indian been subjected to processes preparatory to metallur· Standard:l Institution specification IS:1448 (p. 8)- gical operations, 1967 as in force for the time being"

3. In heading No, 26,02, the' ash and residueB 8. 'Colour comparison test' shall be done in the (other than dross and ash of zinc containing metals following manner, namely:- or metallic compounds) applies only to ash and residue of a kind used in industry either for the (i) First prepare a five per cent, weight by extraction of metals or as a basis for the manufac, volume solution of Potassium Iodine (analytical ture of chemical compounds of metals. reagent quality) in distilled water.

Heading Sub- (ii) To this, add Iodine (anylytical regent qua­ No. heading Description of goods Rate of duty lity) ill requisite amount to prepare an exactly No. 0.04 normal Iodine solution. (1) (2) (3) (4) (iii) Thereafter, compare the colour of the mi­ nerai oil under test with the Iodine solution so 26.01 2601.00 METALLIC ORES AND CON- 12% (l' CENTRATES; ROASTED prepared. IRON PYRIETS Heading . Sub- 26.02 2602.00 SLAG, ASH AND RESIDUES 12% N o. hE~ading Description of goods Rate of duty (OTHER THAN DR 0 S S - No. AND ASH OF ZINC CON- TAINING METALS OR ME- TALLIC COMPOUNDS; (1) (2) (3) (4) OTHER SLAG AND ASH 27.01- 270:1..00 COAL; B'R I QUE T T E S, Nil OVOIDS AND SIMILAR CHAPTER 27 SOLID FUELS MANUFAC­ Mineral fuels; mineral oils and' products of their TURED FROM COAL distillation; bituminous substancesi mineral waxes 27.02 2702.00 LIGNITE, WHETHER OR 12% Notes NOT AGGLOMERATED, EXCLUDING JET 1. This Chapter does not cover: 27.03 2701'.00 (INCLUDING PEAT' 12% (a) Separate chemically defined organic com­ LITTER), WHETHER OR pounds, other than pure methane and propane NOT AGGLOMERATED which are to be classified In heading No. 27.11- 27,04 27(K.OO COKE AND SEMI-COKE OF Nil COAL, OF LIGNITE OR OF (b) Medicaments of Chapter 30, PEAT, WHETHER OR NOT AGGLOMERATED; (e) Mixed unsaturated hydrocarbons of Chapter RETORT CARBON 33 38, or 27 .05 2705.00 COAL GAS, WATER GAS, 12% PRODUCER GAS AND SI- 2, References in heading No, 27,10 to 'petroleum MILAR GASES, OTHER oils and oils obtained f:rom bituminous minerals' THAN PETROLEUM CA- SERIES I No. 44

(1).__ ~~ (2) ______(S) (4) __ (1) (3) (4)

SES AND OTHER GA· OTHER THAN CRUDE; SEOUS HYDROCARBONS PREPARATIONS NOT 27.06 2706.00 TAR DISTILLED . FROM Nil , ELSEWHERE SPECIFIED COAL, FROM LIGNITE OR OR INCLUDED, CONTAIN­ FROM PEAT, AND OTHER ING BY WEIGHT 70% OR MORE OF PETROLEUM MINERAL TARS, WHE­ OILS OR OF OILS OBTAI­ THER OR NOTDEHYDRA­ NED FROM BITUMINOUS TED OR PARTIALLY DIS­ MINERALS, THESE OILS TILLED, INCLUDING RE­ BEING THE BASIC CONS­ CONSTITUTED TARS TITUENTS OF THE PRE­ 27.07 OILS AND OTHER PRO­ PARATIONS DUCTS OF THE DISTIL­ LATION OF HIGH TEM­ -Motor spirit, that is to say, PERATURE COAL TAR; any hydrocarbon oil (exclud­ SIMILAR PRODUCTS IN ing crude mineral oil) which has its flash point below WHICH THE WEIGHT OF o THE AROMATIC CONSTI­ 25 C, and which, either by itself or in admixture with TUENTS EXCEEDS THAT any other substance, is suit­ OF THE NON-AROMATIC able for use as fuel in spark CONSTITUENTS ignition engines: -Products, which consist eSSen­ tially of, aromatic hydrocar­ 2710.11 --Special' point .spirits (other Rs. 2025/­ bons, xylene and its isomers than· Benzene, Benzol, per klloli­ or nigher homologues of Toluene and Toluol) with no­ tre at 150 e xylene, or aromatic hy~ro­ minal boiling point range carbons of boiling pomts 55-115'C higher than xylene- or mixtu­ 2710.12 --Special boiling point spirits Rs. 1850/­ res of" any two or more of (other than Benzene, Benzol. the products, aforesaid, pro­ per kiloli­ Toluene and Toluol) with tre at 15'C vided not more than 10 per nominal boiling point range cent. by volUme of the pro­ 63-70'C ducts distils below 120oC: 2707,.11 --Solvent naphtha, all sorts; Nil 2710.:.3 --Other special boiling point Rs. 1995/: xylol; xylene, whether pure spirits _(other than Benzene, per kHoli­ or mixed Benzol, Toluene and Toluol) tre at 150 C 2707.12 . --Anthracene oil Nil 2710.19 - -Other Rs. 2750/­ 2707.13 --Light oils, middle-oil, Nil per kUoli­ heavy creosote oil, still tre at 15°C bottom -Kerosene (which is ordinarily -Other: used as an il~uminan tin. oil 2707.91 --Benzole Rs. 2750 burning lamps) and aviation per turbine fuel, that is to -say, kilolitre any hydrocarbon (oil exclud­ at 15°C . ing mineral colza substitute) which has a 2707,92 --Tol1IDle Rs. 2750 per smoke point· of eighteen kilolitre millimetres or more and hM a final boiling point not ex­ at 15°C ceeding 300"C: 2707.93 --Xylole Rs. 2750 per 2710.21 - -Aviation turbine fuel Rs. 500/­ kiloUtre per kiloli­ at 15"C treat 150 e 2710.:!9 - -Other 2707:94 --Naphthalene 12% Rs. 500/­ 2707.95 --Phenols 15% per klloli­ tre at 15'C 2707.96 - -Creosote oils Rs. 200 per -Refined diesel oil that is to kilolitre say, hydrocarbon oil (exclud­ at 15°C ing mineral colza oil and turpentine substitute) which 2707.99 -Other Rs. 2750 has . its flash point at or per above 25°C and satisfies -( kiloUtre either of the following requi­ at 15"C rements:- 27.08 PITCH AND PITCH COKE, (i) the oil has a smoke OBTAINED FROM' COAL­ point of less than 10 . TAR OR FROM OTHER millimetres or more MINERAL TARS but -less than 20 milli­ 2708.11 ---Obtained by blending with Rs. 100/- metres, or creosote oil or other coal tar distillates (ti) the oil has a smoke point of less than 10 2708.19--0ther 12% millimetres but has a 2708.20 -Pitch coke Nil viscosity of less' than 27,09 50 seconds by Redwood 2709.00 PETROLEUM OILS AND I Viscometer at 37.8°C OILS OBTAINED FROM and satisfies the follow­ BITUMINOUS MATE- fig -conditions- RIALS, CRUDE 12% (a) leaves carbon resi.: 27.10 PETROLEUM OILS AND due of less than 1", OILS OBTAINED FROM per cent. by weight BITUMINOUS MATERIALS, when ttlS1;ed by 2NDFEBRUkRY, 1990 (MAGHA 13, 1911) 003

, (l) (3) (4) (1) (2) (3)

Ramsbottom . Car­ cent, by weight· when bon Residue Appa­ tested by Ramsbottom ratus, and Carbon Residue Appa;­ ratus, (b) is lighter in colour than 0.04 Normal (iii) is as dark as, or darker Iodine solution than, 0.04 Normal Io­ when tested ,by C9:­ dine Solution when tes­ lour comparison ted by colo:ur compari­ test: son test, a~d (iv) posse:sses a viscosity of 2710.31 - -Oil known as high speed diesel RS.334.04 100 seconds or more by oil' per kiloll­ Redwood I Viscometer treat 15°C at 37.8°C. 2710.32 - -Transformer .pH Rs. 1000 2710.60 -Lubricating oil, that is to say, Rs.· 3500 per kiloli­ any oil as is ordinarily used per tonne tre af15°C for lubrication, excluding 2710.39 c -Other Rs. '450 any hydrocarbon oil which per kiloli­ has its flash po!nt below tre at 15"C 94°C. -Diesel oil, not elsewhere spe-: 2110.70 -Hydrocarbon oil whi,ch· has its Rs.: 350{) dfied, that "is to. say, any flash poirtt at or above 94°C per tonne hydrocarbon oil, which satis­ and is ordinarily used for_ fies the following require­ .. tlie batching o·f jute or other' ments :- fibre (i) has a smoke point of 2710.80 - Lubricating greases Rs. 3500 less than lOmillimetres, per tonne (ii) leaves carbon residue -Other: of not less than 1,4 per 2710.91 -'--Mineral turpentine oU 20% pI... cent, by weight when Rs. 400 tested by Ramsbottom per tonne Carbon Residue Appa­ ratus, 2710.92 -:-Mineral colza oil 20% (iii) is as dark as, or darlter 2710.93 --Flushing oil Rs. 600 than, 0.04 Normal Io­ per tonne dine solution when tes­ ted by colour compari­ 2710.94 --Household oil Rs.590.70 son test, and per tonne (iv) possesses a viscosity of 20710.95 --Base mineral 'oils (suitable for Rs. 3500 less than 100 seconds use in the manufacture of per. tonne by Eedwood I Visco­ lubricating ·oils and greases, meter at 37.8°C: inCluding mineral oils com­ monly known as· transforw 2710.41 --Oil produced in the State of Rs.. 127.1~ Assam or the Smte of Bihar, per kiloU­ mer oil base stock or transw and which satisfies the fol­ tre at 15"C former oil feed stock.) . lowing specifications: - 2710.9~ - -Other 20% pI... (a) has a flame height of R" 190 less than 10 millimetres per tonne (b) has its flashing 'point at 27.11 PETROLEUM GASES AND or above 1500F, OTHER GASEOUS HYDRO­ (c) has a pour point as de­ CARBONS termined by the methOd -Liquified: I.P. 15/60 prescribed by 2711.11 --NatUral gas 12% the Institute of Petro­ 2711.12 - -Ethylene,· propylene, butylene 20% leum, London -at or and butadene above 5OOF, has a visco­ 273.1.19 - ~ther sity of over 35 seconds by Rs; 262.50 Redwood I Viscometer per· tonne at 100°F and contains -In gaseous state:

more4 than 0.75 per cent 2711.21 --Natural gas 12% by weight of any bitu­ 2711.29 _. -Other 20% minous substance or has a viscosity. of over 50 27.12 PETROLEUM JELLY; PA­ seconds by Redwood I RAFFIN , MICRO­ Viscometer at 100°F, and -CRYSTALLINE PETRO­ contains more than 2% LEUM WAX, SLACK WAX, by weight of any bitu­ OZOKERITE, LIG.NITE minous substance. WAX, PEAT WAX. OTHER MINERAL WAXES, AND '710.49 -Other Rs. 155.72 SIMILAR PRODUCTS OB­ per klloli­ TAINED BY SYNTHEl:;IS treat 15"C OR BY OTHER PROCES.­ 1710.110 -Furnace on, that is to say, any Rs. 121.00 SES, vrHETHER OR NOT hydrocarbon 011 .which is per k1lol1- COLOURED ordinarily used as furnace treat15.C 271.2.10 -Petroleum jelly 20%plU8 fuel 'and not suitable for use 1n. spark-ignition engines Rs. :lQI!I/ .. per· to~~ and which satisfies the fol­ lowing. requirements: - 27l.2.20 -Waxes, all sorts 20% Pl~ Rs. 47::; (i). has a smoke point of per tollR~. less than 10' mill1metres. ·27i.2.90 -Other 20% pi... «(i) leaves, carbon residue Rs. 475 of not l~ than 1-'. per per ,tonne SERIES I No. 44 ,-.~ . , ..

(e) identifiable, whether by their nature or by (2) (3) (4) the relative proportions in which they are preSent. as being complementary one to another. 27.13 PETROLEUM COKE, PETRO­ LEUMBITUMEN AND .; :- OTHER RESIDUES 0 F PETRbLEUMOILS OR OF CHAPTER 28 OILS OBTAINED FROM BITUMINOUS MINERALS. Inorganic chemicals; organic or .inorganic compounds -Petroleum coke: of prElciou. metals, of rare-earth metals, of raclio~active· eletru~lits or of isotopes 2713.11" ~ -Not -calcined Jlll% 2713.12 - -Calcined 20% Notes '-Pe"troleum biturrien: 1 ..This Ch~pter does not cover: 2713.21 .. -Packed in drums Rs. 150.05 per tonne (a) Sodium chloride and magnesium oxide,. 2713.22 - -In. bulk as;· 105.05 whether or not pure, and other products of Sec­ per tonne tion V; -Other residues of petroleum (b) Organo-inorganic compounds Dtber than oils or of oils obtained from bitu~ou.9 m'inerals: those 'mentioned in Note 3 below; . :,...:. 271~.31 - -Re.sidual fuel- oil as. 147.10 . (e) Iuo"gilllic products of a b:ind.used as lumi­ Cj<;:" per tonne nophores of Chapter 32; 2713.32 - -Lc;>w Sulp,hur He~vy stock as. 147.10 per tonne (d) Artificial' graphite; products put up' as 2713.39 - -other 20% plus charges for fire-extinguishers or put up in fire­ lis: 190 -extinguiShing grenades; ink· removerS, and cul­ .. , .. per tonne tured cry~talsother than optical ·elements of the 27.14 BITUMEN AND ASPHALT, halides of the alb:ali or alkaline-earth metals, of" NATURAL;"'BITUMINOUS Chapter 38; OR OIL SHALE AND TAR SAN D S; ASPHALTITES (e) Precious or Semi_precious stones (natural, ;.~; : AND ASPHALTIC ROCKS synthetic' 6r: reconstructed) • or dust or powder of -Bitumen- stra!~ht grade: such ston,=s and p'reciousmetals and precious. metal alloys of Chapter 71; '-" 2714.11 - -Packed in drums Rs. 150.05 . per. tonne (f) The metals, whether or not pure, and metals 2714.12 - -In bulk as. 105.05 alloys of Section XV; or p~r tonne 00 2714.00. -Other 12% (g) Optical elements, for example, of the halides of the an,ali or alkaline-earth nietals of Chapter' 27.1(, BITUMINOUS MIXTURES 9Q .'. '0 .....• (INCLUDING EMULSIONS. SUSPENSIONS AND SO­ LUTIONS) BASED 0 N :2,.E?,cept· where the 'contextotherwise requires,. '''''q NAT U R A L m:fUMEN; the heading.3 of this Chapter apply only to: ON PETROLEUM BITU­ MEN, ON MINERAL TAH. (a) SeI,ll.rate chemical elements and separate OR ON MINERAL ·~·Ar-. . "-' chemically' defined compounds, whether or not PITCH (FOR EXAMPLE. containing ifup~ities;.· . BITUMINOUS MASTICS, CUT BACKS) (b) TI1'~products mentioned in (a) above dis­ -Bituminous cut backa: solved inw'ater; ,~.2710.11 ' -P!lck,ed in drums . : .. .Rs. 149.80 per tonne (e) The products mentioned in (a) above dis­ .". 2715.12. - -In bulk RS; 104.80 solved in other solvents provided that the solutiou per tonne constitutes'" normal' and necessary method of" 1l]l 2715.00 -Other 12% putting these products adopted solely for rea­ sons of ~!~fety or for transport and that the sol­ vent does not render the product particularly suitable for specific use rather than for general use; Product§' of .. i;he chemical or allied industries (d) T1i"products mentioned in (a), (b) or (e) ; ... above witiJ. .(In added stabiliser necessary for their' , preservation or' transport:; Goods put.up in sets consisting of two or more «A The products mentioned in' (a),'(b), (e) or separate cOnstituents, some or all of which fall in (d):: above with an added anti-dusting agent or a this Section,' and are intenaed to be mixed together colouring substance addeat6:faciIitatetheil: iden­ to obtain a' produ(£ of Section VI. or VII, are to be j'ication or fbr safety: reaSons, provided that the cla&sifie~ in the heading~apprQpriate.:te that product, additions; do not tender the product p'articularly, pI'<):vjd~drthat the constituents are: sultable for specific use rather: than for general ·';·;i',,«t) having regard to the manner in :which they use. are put up, clearly identifiable as being intended vtefbeused together without firstQeing~.(l:wked; 3. In addition to dithionites and sulphoxylates .,:q ,: ... ":: '; .: .... "-" ... '." ,,, stabilised wi-thorganic' s)1bstances, carbonates and ,;',' (b}:presented together; and peroxocarb~~tes:Of, ~o!ganic bases, cyanides, cya-· 1)\;(',._. ; _.: 'SND FEBRUARY, 1990 (MAGHA 13, 1911) ," ;: - - mde oxides and complex cyanides of inorganic bases, ders or rods, when cut in the form of discs waters fulminates; cyanates and thiocyanates, of inorganic or similar form, they fall in Chapter 38. ' "l bases and carbides only the following compounds of ,carbon are to be classified in this Chapter: ' Heading S ub- No. _ heading -Description of goods Rate'of duty (a ) Oxides of carbon, hydrogen cyanide and ful­ No~ minic, isocyanic, thiocyanic and other simple or complex cyanogen acids; , (1) , (2) (S)

(I> ) Halide oxides of carbon; 28.01 .CHEMICAL ELEMENTS . 2801.10 -Chlorine (including Iiquified ·as .. 90 (c) Carbon disulphide; orsolld!fied gas) per tQlJj),e: (d) Thiocarbonates, selenocarbonates, telluro­ 2801.20 -Carbon (inCluding carbon 15% blacks and other forms of "carbonates, selenocyanates, tellurocyanates, tetra­ carbon not elsewhere spec!.. " thiocyanatodiamminochromates (reineckates) and .tied or included) other complex cyanates, of inorganic bases; -Oxygen ,( including. liqulfied or solidified gas): (e) Hydrogen peroxide, solidified with urea 2801.31 _ -In cylinder 715 paise ,>carbon oxy'sulphide, thiocarbonyl halides, cyano­ per cubic gen, cyanogen halides and, cyanamide and its metre of the gas at . metallic derivatives, other than calcium cyana­ nonnal ." mide, whether or not pure (Chapter 31). pressure at 15"C '~ " '4. 'Normal pressure' in sub-heading Nos. 2801.32 2801.32 --Supplied through pipeline 30 paise .and 2801.33 means the pressure equivalent to 760 per. ,cuhic m~~re. Qf:., 'l'iiillimetres of, Mercury. the gas at nornial pre~~l,lt;'~ .... 5. Chemically defined complex acids consisting at 15°C' 9£ a non-metal acid of heading No. 28.02 and a 2801.33 --In liquid form 65 paise n'ietallic acid of heading No. 28.05 are to be classified per cubic iii heading No. 28.02. metre of the gas: at nOl!llal t :,13. Heading No. 28.05 applies only to metallic or pressure .ammonium 'salts or peroxysalts. at 15"C . 2801.90' -Other 12% . tt. Except where' the context otherwise' requires, 28.02 ,INORGANIC' ACIDS AND INORGANIC OXYGEN 410uble or complex salts are also to be classified in COMPOUNDS OF NON­ t,Wsheading. -METALS ." : 2802.:lQ -Hydrogen Chloride (hydro­ 15% 7. Heading No. 2806 applies also to: chloric acid) 2&02.:«> -Sulphuric acid; oleum (a) Technetium (atomic. No. 43) promethium 15% (atomic No;:61),poloniinn (atomic'No. 84) and 2802.:!O -N~tric aci~; SUIPhO~~ri~' -a~l~s Nil: all elements with an atomic number greater than 2802..t0 -Carbon dioxide Re•. -1·pe.­ :':~84; . kilogram , ,2802J}O. , -Other 1~% (b) ,~~ -; J Natural or artificial radioactive isotopes 28.03' 2803,(}O HALOGEN OR SULP:atm· '1~% .. , :'{including those of the precious metals or of the COMPOUNDS OF NON­ base metals of Sections XIV and XV), whether or -METALS , \) 28.04' INORGANIC BASES AND , ,pot mixed together; .,., J ,.-, '"" - o X IDE S; HYDROXIDES ',' ,(c) AND PEROXIDES OF " Compounds, inorganic or organic, of these METALS ..,.-,, "­, '.,elements.or isotopes, whether or not. chemically .l ;,defined, whether .or hot mixed together;' .2804.10 ".-Ammonla.. -anhydrous or' -·:bi : ·Rs. 'sOt;, (,,:;: . aq~eQu~ @Qli.J.t1on.; . -p~r,.:t6nJie (d) Alloys, dispersions (including cermetes), 2804.!~O -Sodium hydroxide (caustic , '15·%:';'1 soda); potassium hydroxide ,:peramicproducts and mixtures conta:ining these (c_al.!-stic potash); peroxides , ) .: (,elements or ' isotopes, or inorganic or organic como' 'of sodium_ or potassium' pounds thereof an!1 having a specificradioacti'irity 'whether in a.-soUd form 0; .. a lye' . exceeding 0.002 micro-curie per gram; ,,_. .. __ -'_J .;:. [~;}i. ~.' -" - . ,. , " 2804.1'Q -Zinc oXide; zinc peroxide 5% (e) SPent (irradiated) ,fileLelements (cartrid­ 2804.40 -Iron, oxid~s and p.ydroxides 1i-%, . ges) of nuclear reactors; 2804.:;0 -Titanium' "oxide ,~ ", ,-. . '5%,,"" to:; • ~. . 2804.('0 ~Lead o.x.id~s; ... :red : lead and : )) L,-," (f) Radioactive . residues, whether or not usable; orange lead ' ,:"; : - . ·5:o/o:~.) 2804.7'0 -Aluminium hydroxide Nil 28P4o£>O' -'-Other. ,',' . (for eXample,' silicon and 120/;, 'jl, Chelnicalelem~nts 2S.05 SALTSANb'PEROXYSALTS, •... .'";.:jl'· S4el;llum),' doped '. for, use, in' eleCtroniCs' are to' be. OF INORGANIC ACmS. ~.Iassified ~thisCha:pter,provided ,that.they are in . ,'AND MJijTAI.;S·· . , - ) , ,,'.' , t&msuliWorkedasdrawii, or in the form .'~f.9Yl!~:. 2805.10 --.S.ddlum:·liydrOirurph!t~ .•

~~~ ....-.------. SERIES INd. 44

(d) .. (2) (4) The compounds of carbon· mentioned in (3) Note 3 to Chapter 28; 2805.20· -Soda ash 15% (e) Urea (Chapter 31); 2805,S{) -Bicarbonate of soda 12% 2805.40 -Bleaching paste and powder 15% . (f) Colouring matter of vegetable or animal 280-5.50 -SOdium silicates .15% origih (Chapter 31) ; synthetic organic colouring 2805.60 -Sodium dichromate 15% matter, synthetic organic products of a kind used 2805.70 ...:.-Potassium dichromate 15% as fluorescent brightening agents or as lumino­ 2805.80 -Potassium penn~ganate 15% phores or dyes or other colouring matter put up 2805.90 .-Other 12% ill forms or p'ackings for retail sale of Chapter 32; . INORGANIC . CHEMICALS AND COMPOUNDS NOT (g) Em:ymes (Chapter 35); ELSEWHERE SPECIFIED (h) Metaldehyde, hexamethylenetetramine, or' 2806.10 -Hydrogen peroxide, whether 15% similar suhstances, put up in forms (for example. or not solidif~ed with urea tablets, sticks or similar forms) for 'lse as fuels. 2806.20 -calcium carbide 15% 12% or liquid or liquefied gas fuels in containers of a 2806.90 -Other kind used for filling or refilling cigarette or simi­ ---.------lar lighters and of a capacity not exceeding 300 cm' (Chapter 36); CHAPTER 29 Organic· chemicals (i) Products put up as charges for fire-min­ gnillh:ers or put up' in .fire-extinguishing grenades Notes and illk removers put up in packings for retidl sale, of Chapter 38; or :1. E1n ?rganic compounds of headings are to be method of putting up these products adopted ClasSIfIed ill the same heading as the corresponding solely for reasons of safety or for transport and acid-functiorc compounds. . that the solvent does not render the product par­ ticularly suitable for specific use rather than for (0) Subject to Note 3 to Chapter 28: .general use; (1) Inorganic salts of organic compounds such .(e) The products mentioned in (a), (b), (e), a~ acid-ph''llolor ~mol-function comp'ounds or orga­ or (d) above with an added stabiliser necessary mc bases, of vanous headings are to be classified in the heading appropriate to the organic com­ for their preservation or transport; pound; and (j) The products mentioned in (a), (b), (e), (d) or (e) above with an added anti-

. 6. The 'normal pressure' in sub-heading No. 290.10 means the pressure equivalent to 760 millimetres of (1) (2) (3) (4) ~~ercury. 2907.30 -Dimethyl terepthalate Nil Heading Sub· 29{]7.90 -Other 12% No. headinft Description of goods Rate of duty No. - 29.08 2908.00 ESTERS 0 F INORGANIC ACIDS AND THEIR SALTS, ,. (1) (2) ( AND THEIR HALOGENA­ 120/. v. TED, SULPHONATED, NI'l'RATED OR NITROSA­ 29.01 HYDROCARBONS AND TED DERIVATIVES THEIR HALOGENATED. 29.09 ORGANO-INORGANIC COM­ SULPHONATED. NITRA­ POUNDS, HETEROCYCLIC TE D OR NITROSA TED COMPOUNDS, NUCLEIC DERIVATIVES ACIDS AND THEIR SALTS. 2901.10 -Acetylene (whether in dis­ Rs. 7 per AND SULPHONAMIDES solved condition or not) cubic 2909.10 -Caprola.ctum 50% metre of the gas 2909.20 -Sulphonamides Nil at normal 2909.90 -Other 12% pressure at 15"C 29.10 2910.00 PROVITAMINS. VITAMINS AND HORMONES 12% 2901.20 -Chlorofluoro hydrocarbons of methane or ethane 32% 29.11 GLYCOSIDES, VEGETABLE ALKALOIDS ( 0 T HE R 29-01.90 -Other 12% THAN ALKALOIDS OF '19.02 ALCOHOLS AND THEIR OPIUM AND THEIR DERI­ HALOGENATED. SUL­ VATIVES AND SALTS PHONATED, NITRATED THEREOF), NATURAL OR OR NITRO SATED DERI­ REPRODUCED BY SYN­ VATIVES THESIS, AND THEIR SALTS, OTHERS, ESTERS 2902.10 -,-Methanol 15% AND OTHER DERIVA­ 2902.20 -Ethyl alcohol, of any grade Rs.2253.88 TIVES (including such alcohol when per 2911.10 - and its ,salts Nil denatured or otherwise kilol1tre treated). which either by at 15"C 2911.90 -Other 12% itself or in -admixture with 29.12 ANTIBIOTICS any other substance, is suitable for being used as 2912;10 -Penicillins and their deriva­ Nil fuel for spark-ignition en­ tives with ~ penicillanic acid gines structure; salts thereof 2902.30 -Menthol 15% 2912.20 -Streptomycins and their deri­ Nil vatives; salts thereof 2902.9Q -Other 12% 291,3.30 . -Tetracyclines 'and· their deriva­ Nil :19.03 PHENOLS, PHENOL-ALCO­ tives; salts thereof HOLS, AND THEIR HALO­ G E NAT ED, SULPHONA­ 2912.40 -Chloramphenicol and its deri­ NlI TED, NITRATED OR vatives; salts thereof NITROSATED DERIV A­ 291:~.50 -Erythromycin and its deriva­ Nil TlVES tives; salts thereof 2903.10 -Phenols and its salts 15% 2912.90 -Other Nil 2903.90 -Other 12% 29.13 29g.00 OTHER ORGANIC COM- 12% 29.04 2904.00 ETHERS, ALCOHOL PERO- POUNDS XIDES, OTHER PEROXI­ DES, KETONE PEROXI­ DES, EPOXIDES WITH A CHAPTER 30 THREE-MEMBERED RING ACETALS AND HEMI­ Pharmaceutical products ACETALS, AND THEIR HALOGENATED, SULPHO­ Notes NATED,. NITRATED OR NITROSATED DERIVA­ 1, ThiE. Chapter does not cover: TIVES 12% (a) 29.05 2905.00 ALDEHYDE -FUNCTION !<'oodsor beverages (such as, dietetic. dia­ COMPOUNDS 12% betic or fortified foods, food supplements, tonic 29.06 KETONE-FUNCTION COM­ beverages and mineral waters) (Section IV) ; POUNDS AND QUINONE- 15% (b) Plasters specially calcined or finely ground FUNCTION COMPOUNDS for us" in dentistry (Chapter 25); 2906.10. -Acetone 15% 2906.20 -Camphor ·15% (c) Aqueous distillates or aqueous solutions of 2906.90 -Other 12% of essential oils, suitable for medicinal uses (Chap­ 29.07 CARBOXYLIC ACIDS AND ter 33) ; THEIR ANHYDRIDES, HAL IDE S, PEROXIDES (d) Preparations of Chapter 33 even if they AND PEROXYACIDS AND have tierap'eutic or prophylactic properties; THEIR HALOGENATED, SULPHONATED, NITRA­ (e) Soap or other products of Chapter 34 con­ TED OR NITROSATED taining: added medicaments; DERIVATIVES 2907.10 -Acetic acid 15% (f) Preparations with a basis of plaster for use 2907.20 -Acetic anhydride 15% in dentistry (Chapter 34) ; SERIES I No. 44

(g) Blood albumin not prepared for therapeutic (f) Dental· cements and other dental fillings; or for prophylactic uses (Chapter 35). bone reconstruction cements;

2. E'or the purposes of heading No. 30.03. (g) E'imt-aid boxes and kits; and (i) 'medicaments' means goods (other than (h) Chemical contraceptive preparations based foods or beverages such as dietetic, diabetic or 011 hormoLes or sp'ern,icides. fortified foods, tonic beverages) not falling within . heading No. 30.02 or 30.04 which are either: 4. This Chapter does not cover Pharmaceutical products and medicaments containing. alcohol, opium, (a) products comprising two or more consti­ tuents which have been mixed or compounded Indian hemp or other narcotic drugs. For the pur­ together for the therapeutic or prophylactic poses of this Note, 'Alcohol', 'Opium', 'Indian Hemp', uses; or 'Narcotic drugs' and 'Narcotics' have the meanings assigned to them in section 2 of the Medicinal and (b) unmixed products suitable for such uses. Toilet Preparations (Excise Duties) Act, 1955 (Hi of 1955). (ii) 'Patent or proprietary medicaments' means . any drug or medicinal preparation, in whatever 5. m relation to products of heading No. 30.03, form,. for use in the internal or external treatment conversion powder into tablets or capsules, labelling of, or for the prevention of ailments in human or relabelling ofcontai!Jers intended for consumers beings or animals, which bears either on itself or and repackhg from bulk packs to retail packs or on its container or both, a name which is not spe­ the adoption of any other treatment to render the cified in a monograph, in a Pharmacopoeia, For­ pl'Oduct lllaJ'ketable to the consumer, shall amount mulary or other publications, namely:- to 'manufacture'. (a) The Indian Pharmacopoeia; 6. Sub-he1'.ding No. 3003.11 shall apply to medica­ (b) The mternational Pharmacopoeia; ments containing the ingredients lllentioned therein with an added diluent, diSintegrating agent, moisten­ (0) The National Formulary of mdia; ing agent lubricant, buffering agent, stabiliser or (d) The British Pharmacopoeia; preservative, provided that such pharmaceutical necessities are therapeutically inert and do not in­ (e) The British Pharmaceutical Codex; terfere with the tllerapeutic or prophylactic activity (tl The British Veterinary Codex; of the ingr€ dient or ingredients and in the case of 'para-amonin-salicylic Acid and its salts' shall ex­ (g) The United States Pharmacopoeia; clude granules not conforming to the standards of the National. Formulary of mdia, 1966. (h) The National Formulary of the U.S.A.; (i) The Dental Formulary of the U.S.A.; and Heading Sut- No. heading Description of goods Rat.., of dUty (j) The State Pharmacopoeia of the u.ss.n.; No (1) {2) or which is a brand name, that is, a name or a re­ (3) ( 4) gistered trade mark under the Trade and Merchan­ disc Marks Act, 1958 (43 of 1958), or any other 30.01 3001:00 GLANDS OR OTHER OR­ 12% mark such' as a symbol, monogram, label, signa­ GANS, DRIED, WHETHER ture or invented--wordn or any writing which is OR NOT PO,\VDERED; EX­ used in relation to that medicine for the purpose TRACTS OF' GLANDS OR OTHER ORGANS OR OF of bdica;ting or so as to indicate a connection in THElIR SECRETIONS FOR the course of trade between the medicine and some OP~GANO - THERAPEUTIC person, having the right either as proprietor or USES; HEPARIN AND rES otherwise to use the name or mark with or without SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES any indication of :the identity of that person. PREPAl;1.ED FOR THERA­ PEUTIC OR PROPHYLAC­ 3. Heading No. 30.05 applies only to the following, TIC USES, NOT ~LSE'7i1HE­ RE SPECIFIED OR INCLU­ which al'e to be classified in that heading and in no DED other heading of this Schedule: - .30.02 3002.00 ANTISERA; VACCINES, TO­ Ntt (a) Sterile surgical catgut, similar sterile XINS, CULTURES OF MI­ suture materials and sterile tissue adhesives for CRO-ORGANISMS (INCLU­ DING FERMENTS BUT EX­ surgical wound closure; CLUDING YEASTS) AND SIMILAR PRODUCTS (b) Sterile laminaria and sterile laminaria tents; 30.03 MEDICAMENTS (I N C L U­ DING VETERINARY ME­ (0) Sterile absorbable surgical or dental hac­ DICAMENTS) mostatics; -Patent or proprietary medica­ ments, other than those me­ (d) Opacifying preparations for X-ray exami­ dicaments '~.:hich are exclusi­ nations and diagnostic reagents designed to be vely Ayurvedic, Unani, Siddha, Homoeopathic or administered to the patient being unmixed pro­ Bio-chemic: ducts put up in measured doses or products con­ sisting of two or more ingredients which have 3003.11 - -Qui~ine and its salts, Totaquina Nil and Cinchona Febrifuge; been mixed together for such.uses; Dapsone; Isoniazid; Para­ -ammo-Salicylic Acid and its (e). Blood grouping reagents; sal ts; Insulin, aU types; Iodo- eND }i'EBRUARY, 1990 (MAGHA 13, 1911) 669

(2) (3) (4) (1) (2) (3) (4)

chlorohydroxy-quinoline, Di­ OR NOT MIXED TOGE­ -jodo-hydroxyquinoline and THER OR CHEMICALLY salts of Emetine; Ethiona­ 'TREATED; FERTILISERS mide; Cycloserine and Cyclo­ PRODUCED BY THE MIX­ serine 'Y'artrate; Pyrazina­ ING OR CHEMICAL mide; T'niacetazorre; Chloro­ rl'REAT~lEN'r OF ANIMAL hydroxyquinolL"1e; Morphazi­ OR VEGETABLE. PRO­ namide Hydrochl0.ride; De­ DUC'I'S .hydl'oemetine Dihydrochlo­ 31.02 3102.00 lVlINERAL OR CHElVlICAI, ride; Chloramphenicol and Nil FERTILISERS, _NITROGE~ its esters for oral and -NODS parentera~ use; Penicillin and Streptomycin including Di­ 31.03 3103.00 MINERAL OR CHEMICAL Nil hydrostreptomycin in their FERTILISERS, PHOSPHA- pure fonn or as salts or as TIC . derivates and intended for 31.04 3104.00 MINERAL OR CHEMICAL Nil oral or parenteral use; FERTILISERS, POTASSIC Ethambutol Hydrochloride (Tibutol); Chloroquin phos­ 31.0, 3105,00 MINERAL OR CHEMICAL Nil phate; Amodiaquine Hydro­ FERTILISERS CON'rAIN­ chloride; Cloiazimine; Tol~ ING TWO OR THREE OF buta,mide (oral ant,i-diabe­ rl'HE :B~ERTILISING ELE­ tic); Metronidazole; DiethyI MENTS, NITROGEN, carbamazine citrate; Pipera­ PHOSPHOROUS AND PO­ zine and its salts; Rifampi-_ TASSIUM; OTHER FERTI­ cL."1; Tetracycline Hydrochlo­ LISERS ride; Chloroquine Sulphate;, Primaquin phosphate; Pyri­ thamine;- Mepacrine Hydro­ CHAPTER 32 chlol'ide; Chi 0 r 0 qui ne diphosphate; Doxycycline, its salts and esters; Ery­ Tanning and dyeing exfraC+s; tcvmirigs and their thromycin, its salts and derivatives/ ~yesl colours, pain-;-s and varnishes: esters; _Mebendazole putty, fillers and other m{Jsticsj inks 3003.12 --Anaesthetics Nil 3003.13 --Medicinal grade oxygen Nil Notes 3003.14 - -Medicinal grade hydrogen pe- Nil roxide 1. This Cha.pter does not cover: 3OO3.1~ .- -Other 13% (a) Separate chemically defined elements and 3003.20 -Medicaments (other than pa­ Nil tent or proprietory) other compounds [except those falling within heading than those which are exclu­ No. 3:W3 or 32.04,inorga.niC products of a kind sively used in Ayunredic, nsed as luminophores (heading No. 32.06) glass Unani, Siddha, Homoeopa­ obtained from fused quartz or other fused silica thic or Bio-chemic systems in the forms provided in heading No. 32.07 and 3003.30 -Medicaments, including those Nil used in Ayurvedic, Unani, also dyes or other colouring matter (heading No. Siddha, Bomoeopathic or 32.12) 1; Bio-chemic systems (b) Tannates a:;.1d other derivatives of 30.04 3004.00. WADDING, GAUZE, BANDA- 12% products falling within Chapter 29 or Chapter 35; GES AND SIMILAR ARTI­ CLES (FOR EXAMPLE, or ,r DRESSE~GS, ADEillSIVE PLASTEH.S, POUL'J'ICES), (c) Mastics of asphalt and bituminous mastics IMPREGNATED OE COA­ (Chapter 27). TED 'VITH PHARMACEU­ TICAL SUESTANC/.:£' the solvent exceeds 50 ~o. heading Description of goods Rate of duty No. per cent. of the weight of the solution.

(1) (2). (~) (4) 4. The 'stamping foils' in heading No. 32.12 applies only to ';hin sheets of a kind used for printing, for 31.01 3101.00 ANIMAL OR VEGETABLE Nil example, book covers or hat bands, and consisting FERTILISERS, WHETHER. of: (;70 SERIES I No. -»

.. (a) Metallic powder (including powder of pre­ Ci011S metal) or pigment, agglomerated with glue, (1) (2~ (3) (4)' gelatin or other bind~r; or OTHER THAN THOSE OF (b) Metal (including precious metal) or pig­ HEADING NO. 32.03, 32.04 ment, deposited on a supporting sheet of any OR 32.05; INORGANIC PRODUCTS OF A KIND material. USED AS LUMINOPHO­ RES, WHETHER OR NOT 5. The 'colouring matter' in this Chapter does not CHEMICALLY DEFINED include products of a kind used as extenders in oil -Pigments: paints, whether or not they are also suitable for 3206.11 - -Aluminium paste colouring distem!1ers. 3206.19 - -Other 3206.20 -Inorganic products of a kind Heading Sub- used as luminophores No. heading Description of goods Rate of duty No. 3206.90 -Other 5% ., 32.0'7 PRE PAR E D PIGMENTS, (1) (2) (". (4) PREPARED OPACIFIERS AND PREPARED COLO­ 32.01 3201.00 TANNING EXTRACTS OF 12% URS,VITRIFIABLE ENA­ VEGETABLE ORIGIN' MELS AND GLAZES, EN" rrA!'::l'-JINS AND THEm GaBES (SLIPS), LIQUID SALTS, ETHERS, ESTERS LUSTRES AND SIMILAR AND OTHER DERIVATI­ PREPARATIONS, OF A VES . KIND USED IN THE CER­ AMIC, ENAMELLING OR 32.02 3202.00 SYNTHETIC ORGANIC TAN- 12% GLASS INDUSTRY; GLASS NING SUBSTANCES; IN­ FRIT AND OTHER GLASS, ORGANIC TANNING IN THE FORM OF POW­ SUBSTANCES; TANNING DER, GRANULES OR PREPARATIONS, WHE­ 'FLAKES THER OR NOT CONTAIN­ 3207.10 ~Glass frit and other glass, in 35,. ING NATURAL TANNING the form of powder, granules SUBSTANCES; ENZYMA­ or flakes TIC PREPARATIONS FOR PRE-TANNING 3207.90 -other s2.03 3203.00 COLOURING MATTER OF 12% 32.08 PAINTS AND VARNISHES VEGETABLE OR ANIMAL (INCLUDING ENAMELS ORIGIN (INCLUDIN G AND ) BASED DYEING EXTRACTS BUT ON SYNTHETIC POLY­ EXCLUDING A N I MAL MERS OR CHEMICALLY BLACK), WHETHER OR MODIFIED NATURAL PO­ NOT CHEMICALLY DE­ LYMERS, OR NATURAL FINED; PREPARATIONS RESINS, WHETHER OR BASED ON COLOURING· NOT MODIFIED, DISPER­ MATTER OF VEGETABLE SED OR DISSOLVED IN OR ANIMAL ORIGIN AS A NON"AQUEOUS MEDI­ SPECIFIED IN NOTE 2 TO UM; SOLUTIONS AS DE­ THIS CHAPTER FINED IN NOTE 3 TO THIS CHAPTER 32.M SYNTHETIC ORGANIC COL- 3208.10 -Based on polyesters OURING MATTER, WHE­ 15% THER OR NOT CHEMI­ 3208.20 -Based. on acrylic or vinyl 15% CALLY DEFINED; PRE­ polymers PARATIONS BASED ON 3208.30 -Based on cellulose nitrate or SYNTHETIC ORGANIC -other cellulose derivatives COLOURING MATTER AS . 20% SPECIFIED IN NOTE 2 TO 3208.40 -Insulating 15% THIS CHAPTER; SYNTHE­ 3208.90 -Other 15% TIC ORGANIC PRODUCTS OF A KIND· USED AS 32.09 PAINTS AND VARNISHES FLUORESCENT BRIGH­ (INCLUDING ENAMELS TENING AGENTS OR AS AND LACQUERSj BASED LUMINOPHORES, WHE­ ON. SYNTHETIC POLY­ THER OR NOT CHElMI­ MERS OR CHEMICALLY CALLY DEFINED MODIFED NATURAL PO­ LYMERS, OR NATURAL 3204.10 -Pigment dyestuffs 15% RESINS, WHETHER OR 3204.20 -SYnthetic organiC dyestuffs, 30% NOT MODIFIED, DISPE­ other than pigment dyestuffs RSED OR DISSOLVED IN AN AQUEOUS MEDIUM 3204.30 -Synthetic organic p:r;'oducts of 30% a kind used as fluorescent 3209.10 -Based on acrylic or vinYl 20% brightening agents or as polymers Iuminophores 3209.20 -Oil bound distemper 20% 3204.90 -other 30% 3209.9(> -Other 15% ·02.05 3205.00 COLOUR LAKES; PREPA- 15% '32.10 OTHER PAINTS AND VAR- RATIONS BASED ON CO­ N ISH E S (INCLUDING LOUR LAKES AS SPECI­ ENAMELS, LACQUERS FIED IN NOTE 2 TO THIS AND DISTEMPERS), PRE­ CHAPTER PARED "VATER PIGMEN­ s2.06 OTHER COLOURING MAT- TS OF A KIND USED FOR TER; PREPARATIONS FINISHING LEATHER AS SPECIFIED IN NOTE 3~10.10 -Dry distemper, including ce­ 10% 2 TO THIS CHAPTER, ment based water paints 2NI) FEBRUARY, 1990 (MAGHA 13, 1911) 671

(1) (2) (3) (4) to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constit1.\ents, or are held out as having subsidiary, 3210.20 -Water pigments of a kind used 10% for finishing leather quartive or prOj1hylactic value. 3210.90 -Other 15% 3. Tie 'perfumery, cosmetic Ol' toilet preparations' 32.11 3211.00 PREPARED DRIERS 12% in he2.ding No. 33.07 apphes; inter alia, to the follow­ 32.12 PIGMENTS (INCLUDING ing products: scented sachets; odoriferous prepara­ METALLIC POWDERS AND FLAKES) DISPER­ tions which op·erate by burning; perfumed papers SED IN NON-AQUEOUS and p2.pers impregnated or coated with cosmetics; MEDIA, IN LIQUID OR contact lens or artificial eye solutions; wadding, PASTE FORM, OF A KIND felt and nonwovens, impregnated, coated or covered USED IN THE MANUFAC­ TURE OF PAINTS (IN­ with perfume or cosmctlCs; animal tQilet prepara­ CLUDING ENAMELS); tions. STAMPING FOILS;. DYES AND OTHER COLOURING MATTER 1. In relation to products of heading Nos. 33.03, 3212.10 -Stamping foils 33.04 :md 33.05, conversion of powder into tablets, 12% labelling or relabelling of containers intended· for 3212.90 -Other 15% consur~ers or rej1acking from bulk packs to retail 32.13 3213.00 ARTISTS', STUDENTS' OR 5% packs or the adoption of any other treatment to SIGNBOARD. PAINTERS' render the product~ marketable to the consumer, COLOURS, MODIFYING TINTS, AMUSEMENT CO­ shall be construed as 'manufacture'. LOURS AND THE LIKE, IN TABLETS, TUBES, Heading Sub- JARS, BOTTLES, PANS No. heading Description of goods Rate of duty . OR. IN SIMILAR FORMS No. OR PACKINGS (1) (2) (3) (4) 32.14 3214.00 GLAZIERS' PtlT'rY, GRAFT­ 12% ING PUTTY, CE­ MENTS, CAULKING COM­ 33.01 !l301.oo ESSENTIAL OILS (TERPE- 12% POUNDS AND OTHER NELESS OR NOT), IN­ MASTICS; PAINTERS' FI­ CLUDING CONCRETES LLINGS; NON-REFRAC_ AND ABSOLUTES; RESI­ TORY SURFACING PRE­ NOIDS; CONCENTRATES PARATIONS FOR FACA­ OF ESSENTIAL OILS; IN DES, INDOOR WALLS, FATS, IN FIXED OILS, IN FLOORS, CEILINGS OR WAXES OR THE ·LIKE THE LIKE, BUT EXCLUD­ TERPENIC BYPRODUCTS ING PRIMERS (HEADING OF THE DETERPENA­ NO. 32.. 08),· VARNISHES TION OF ESSENTIAL OILS; (HEADING NO. 32.09) AQUEOUS DISTILLATES AND AQUEOUS SOLU­ 82.15 3215.00 PRINTING INK, WRITING TIONS OF ESSENTIAL OR DRAWING INK AND OILS OTHER INKS, WHETHER OR NOT CONCENTRATED 33.02 MIXTURE OF ODORIFE­ OR SOLID ROUS SUBSTANCES AND MIXTURES WITH A BASIS OF ONE OR MORE· OF THESE SUBSTANCES, OF CHAPTER 33 A KIND USED AS RAW MATERIALS IN -INDUS­ Essential oils and resinoids; perfumery, cosmetic TRY or toilet' preparations 3202.10 -Of a kind used in the food or 12% beverage industry Notes 3202.90 -Other 12% ·1. This Chapter does not·cover: 33.03 3303.00 PERFUMES -AND TOILET 12% WATERS, NOT CONTAIN- (a) Soap or other products of heading No. 34.01; ING THE SUBSTANCES SPECIFIED IN NOTE 1 (C) (b) Gum, wood or sulphate turpentine or other TO THIS CHAPTER products of Chapter 38; or 33.04 3304.00 BEAUTY OR MAKE-UP 105% (c) Perfumery, cosmetics .and toilet prepara­ PREPARATIONS AND tions containing alCohol or opium, Indian or other PREPARATIONS FOR THE CARE OF THE SKIN narcotics and for this purpose, these expressions (OTHER THAN MEDICA- have the meanings rEBpectively assigned to them MEN T S), INCLUDING in seCition 2 of the Medicin.al and Toilet Prepara­ SUNSCREEN AND SUN­ tions (Excise Duties) Act, 1955 (16 of 1955). . TANPREPARATIONS;MA­ NICURE OR ·PEDICURE PREPARATIONS, SUCH 2. Heading Nos. 33.03 to 33.08 apply, inter alia, to AS, BEAUTY CREAMS, VANISHING CREAMS, products, whether or not mixed (other than aqueous COLD CREAMS, MAKE-UP distillates and aqueous solutions of essential oils), CREAMS, CLEANSING suitable for use as goods of these headings ~nd put CREAMS, SKINFOODS, uj1 in packings with labels literature or other indica­ SKIN TONICS; FACE POW­ DERS, BABY POWDERS, tions that they are for use as cosmetics or toilet TOILET POWDERS, TAL­ preparations or put up in a form clearly specialised CUM POWDERS AND 672 SERIES I No. 44

(b) Sep'arate chemically defined compounds; or (1) (2) (3) (4) (e) Shampcos, dentifrices, shaving creams and GREASE PAINTS, LIPS­ foams, or bath preparations, containing soap or TICKS, EYE SHADOW other organic surface-aCltive agents (Chapter 33). AND EYEBROW PENCILS, NAIL POLISHES AND VARNISHES, CUTICLE 2. For the purpOses of heading No. 34.01, 'soap' REMOVERS AND OTHER apIYlies only to Hoap soluble in water. Soap and the PREPARATIONS FORUSE other products of headmg No. 34.01 may contaio. IN MANICURE OR CHmo­ PODY AND BARRIER added substances for example, disinfectants, abrasiv€>' CREAMS. TO GIVE PRO­ powders, fillers or medicaments). Products ('ontain­ TECTION AGAINST SKIN ing abrasive powders remain classified in heading IRRITANTS No. 34.01 only if in the form of bars, cakes or

~S.96 PREPARATIONS FOR USE moulded pieces or shapes. In other forms, they are ON THE HAIR, n·,[CLUD­ to be classified in heading No. 34.05 as "scouring IN G BRILLIANTINES. powders and similar' preIYarations". PERFUMED. HAIR OILS, HAIR LOTIONS, PUMADES 3. For the purposes of heading No. 34.02, 'organic AND CR~AM8, BAHt DY~S "(IN WHA'l~EVER FORM), surface-active agents' are products which when SHAMPOOS, WHETHER mixed with water at a concentration of·0.5 per ceot. OR NOT CONTAINING at 20" C and left to stand for one hour at the same SOAP OR ORGANIC SUR­ temperature: FAC,EJ ACTIVE AGENTS 3305.10 -Perfumed hail' oils 200/0 (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble 3305.90 -Other 105% matter; and 3lI.06 3306.00 pREPARATIONS ];'OR ORAL 10% OR DENTAL HYGIENE, (b) reduce th8 surface .tension of water to INCLUDING DEN'l'IFRI­ 4.5X10 = N/m (45 dyne/cm) or less. CES (FOR EXAMPLE,. TOOTHPASTE AND TOOTH-POWDEB.) A 1'>1 D 4. In heading No. 34.03, 'petroleum oils and oils DEN'l'URlD FIXATIVE PAS­ obtained from bituminous minerals applies to the TES AND POWDERS products defined in Note 2 to Chapter 27. 38.07 3301.00 PRE-SHAVE, .SHAVING OR 105% AFTER-8HAVE . PREPA­ 5. In heading No. 34.04, subject to the exclusions RATIONS [NOT CONTAI­ provided below, 'artificiai waxes and prepared waxes' NING SUBS1'ANCES SPE­ app'ly only to: CTh'IED IN NOTE l(C) TO THIS CHAPTER], PERSO­ (a) Chemically produced organic products of It NAL DEODORANTS, PER­ FUMED, BATH SALTS waxy character whether or not water-soluble; AND OTHER BATH PRE­ (b) PAB.ATIONS, DEPILATO­ Products obtai!led by mixing different RIES AND OTHER PER­ waxes; FU~'[ERY, COSMETIC OR TOILE"T PREPARATIONS, (e) Produc';s of a waxy character with a basis No'r ELSEvVHERE SPECI­ of one or more waxes and containing fats, resins, FIED OR INCLUD:8D mineral substances 0" other materials. 33.08 PREPARED ROOM DEODO- RISERS, WHETHillR OR This heading does not apply to: NOT PERFUMIDD OR HA­ V I N G DISINFECTANT (i) Products of Ch~pters 15 and 34 even if hav­ PROPERTIE:3, INCLUDING ing a waxy character; ODORIFEROUS PREPA­ RATIONS USED DURING (ii) Unmix·,d a!limal waxes and unmixed veget­ RELIGIOUS RITES able waxes, whether or not coloured, of Chap-. 3308.10 -'Agarbatti', 'Dhoop' and similar Nil ter 15; . preparations, in whatever form (iii) Mineral waxe, and similar products of 3308.90 -Other . 12% Chapter 27, whether or not intermixed or merely _.--.....-' coloured;' or (iv) WaxeE mixed. with, dispersed or dissolved CHAPTER 34 in a liquid medilim. Soap. organic surface-active agents. washing preparations, Heading Sub· lubricating preparations. artificial waxes. prepared waxes. No. heading Description of goods Rate of duty . polishing or scouring preparatio-ns, candles and . similar No.

articles, modelling pastes, dental waxes and dental prepa­ (1) (2) (3) ( 4) rations with a basis of plaster BOAP; ORGANIC SURFACE­ Notes -ACTIVE PRODUCTS AND PREPARATIONS FOR USE 1. This Chapter does not cover: AS SOAP, I1'1 THE FORl'/I OF BARS, CAKES, MOUL­ (a) Edible mixtures or preparations of animal DED PIECES OR SHAPES, or vegetable fats or oils of a kind used as mould WHETHER OR NOT CON­ release preparations (Chapter 15) ; TAINING SOAP; PAPER. 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 673

(1) (2) (3) (4) (1) (3) (4)

WADDING, FELT AND 3405.20 -Polishes, cre-ams and similar 15% NON-WOVENS, IMPREG­ preparations for the mainte­ NATED, COATED OR CO­ nance of wooden furniture, VERED WITH SOAP OR floors or other woodwork DETERGENT 3405.30 -Polishes a.7J.d· similar- prepara­ . 12% -Soap ill any form: tions for coachwork, other than metal polishes 3401.11 ~ -Of _value- below &S. 10,000 per 3405.4<) -Scouring pastes and powden3 15% tonne and -other scouring prepara­ 3401.12 - -Of value of Rs. 10,000 per tonne 15% tions or above . 3405,9,) -Other 15% S401.20 -OrganiC surface active produCts 15% 34,06 3406,0;) CANDLES, TAPERS AJ.'1D 12% and preparations for use as THE LIKE soap in the -form of bars, cakes, moulded pieces or 34.07 3407.0') MODELLING PASTES, IN- 12% shapes CLUDING THOSE PUT UP FOR CHILDREN'S AMU­ 3401.30 -Paper, wadding, felt and non· 12% SEMENT; PREPARA­ -wQvens, impregnated, coa­ TIONS KNOWN AS 'DEN­ ted or covered with soap or 'I'AL WAX' OR AS 'DEN­ detergent TAL IMPRESSION COM­ 34.()a ORGANIC SURFACE-ACTI- POUNDS', IN PLATES, VE AGENTS (OTHER HORSE-SHOE SHAPES, THAN SOAP); SUR~"ACE­ STICKS OR SIMILAR -ACTIVill PREPARATIOI:IS, FORMS' OTHER PREPA­ WASHING PREPARA­ RATIONS FOR USE IN TIONS (INCLUDING AU­ DENTIS'£EY, WITH A BA­ XILIARY ViTASHING PRE­ SIS OF PLAS'l'ER (OF PARATIONS) AND CLEA­ CALCINED GYPSUM OR NING PR~PAH.ATIUN::3, CALCIUM SULPHATE) WHETHER OR NOT CON' TAINING SOAP

3402,10 --Sulphonated castor oil, fish oil Nit CHAPTER 35 or spenn oil Albumin"idal substances; modified starches; glues; 3402,90 -Other 15% enzymes . :;4.03 l403.00 LUBRICATING PREPARA-· &,3,500 TIONS (INCLUDli'1G CU'l'­ per tonn~ Note TING-OIL PRE PAR A­ TIONS, BOLT OR NUT 1. This Chaptecr does not cover: RELEASE PREPARA­ TIONS, ANTI-RUST OR (a) yeasts (Chapter 21); ANTI-CORROSION PRE­ PARATiONS AND MOULD (b) Rood fractions (other than blood albumin RELEASE PREPARA­ not prepa.red for therapeutic or prophylactic uses), TIONS, BASED ON LUBRI­ medicaments and other products of Chapter 30; CANTS) AND PRllJPARA­ 'l'IONS OF A KIND USED (e) Enzymatic preparations for p're-tanning FOR 'Ir.;.::I..i:.; OIL OR GRlTIA­ (Chapter 32); sm TREA'I'MENT OF TEX'l'ILE IVIA'rERIALS, (d) EllZymatic soaking or washing preparations LEA'i'HER, F'URSKINS OR OTHER MAT'ERIALS BUT and other products or Chapter 34; c EXCLUDiNG PREPpRA­ (e) Hardened proteins (Chapter 39); or TIONS CONTAINING, AS BASIC CONSTITUENTS, Gelatin products of the printing industry 70% OR MORE BY (n WEIGHT OF PETROLEUM (Chapter 49), OILS OR Ob' OILS OBTAI­ NED FROM BITUML."lOUS Heading Sub- MINERALS No. heading Description of goods Rate of duly No. :n.O·l 3401,00 ARTIFICIAL WAXES AND 12% PREPArtED WAXES (1) (3) 34.05 POLISHES AND CREAMS; FOR l!'OOTWEAR, FURNI­ 35.01 ALBUMINOIDAL SUBSTAN­ TURE, FLOORS, COACH­ 10% CES: MODIFIED STAR­ WORK, GLASS OR METAL; CHES; GLUES; ENZYMES SCOURING PASTES AND POWDERS AJ.'1D SIMILAR 3501.l0 ~Esterified starches flREPARATIONS (WHE­ 3501.~,() -Dextrins and other modified 15% THER OR NOT IN THE starches FORM OF PAPER, WADD­ 350l.f'O --Other 12% ING, FELT, NON-WOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IM­ CHAPTER 36 PREGNATED, COATED OR COVERED WITH SUCH Explosives; Pyrotechnic Products; Matches; Pyrophoric PRIDPARATIONS), EX­ AII"ys, Certain Combustible Preporotions CLUDING WAXES OF HEp.DING NO, 34,04 Notes 3405.10 -POlishes, ere,ams and similar 16% 1. This Chapter ·does not cover separate chemi­ preparations for footWear or cally defined compounds other than those described leather in Note 2(a) or 2(b) below. 674 SERIES i No, #

2. 'Articles of combustible materials1 in head· (1) (2) (3) (4) ing No. 36.04 applies only to:------(a) Metaldehyde, 'hexamethylenetramine and ANY MATERIAL OTHER similar substances, put up in forms (for example, PAPER, PAPERBOARD OR TEXTILES; INSTANT tablets, sticks or similar forms) for use as fuels; PRINT :B~ILM IN THE fuels with a basis of alcohol and similar prepared FLAT OR IN ROLLS SEN­ fuel", in solid or semi-solid form; S I '1' I SED, UNEXPOSED, WHETHER OR NOT IN (b) Liquid or liquefied·gas fuels in contaiIlers PACKS. of a kind used for filiing or refilling cigarrette or 3701.10 -For X-ray 12% similar lighters and of a capacity not exceeding' 3701.90 -OtheT 12% 300 cm3; and 37.02 PHOTOGRAPHIC PAPER, (c) Resin torches, firelighters and the like. PAPERBOARD AND TEX· TILES, SEN S ITISED, WHETHER, EXPOSED OR 3. For the purposes of heading No. 36.03, 'match', NOT, BUT NOT' DEVE· includes a firework in the form of a match; and. LOPED. ' where a match stick has more heads than one cap· 3702.10 -Photographic paper or paper- 10%. plU8 able of being ignited by striking, each such head board the duty should be deemed to be a match. for the time be­ Heading Sub------ing levia­ No. heading Description of goods Rate of duty ble on th~· No. base pape1" or paper­ (1) (2) (4) board 3702.20 .-Sensitised textiles 12% ,36.01 :;601.00 PROPELLANT POWDERS; 12% 37.03 3703.00 PHOTOGRAPHIC PLATES Nil PREPARED EXPLOSIVES; AND FILM, EXPOSED SAFETY FUSES; DE'l'O·, AND DEV ELOPED, NATING FUSES"PERCUS· OTHER THAN CINEMA· SION OR DETONATING TOGRAPH FILM. CAPS; IGNITERS; ELEC­ 37.04 3704.00 TRIC DETONATORS CINEMATOGRAPH FILMS. 2 paise UNEXPOSED per metre-, 36,02 FIREWORKS, SIGNALLIN'G FLARES, RAIN' ROCKETS, 37.06 CINEMATOGRAPH FILMS, FOG SIGNALS AND EXPOSED AND DEVE· OTFnillR PYROTEC~C LOPED, WHETHER OR ARTICLES. NOT INCORPORATING SOUND TRACK OR CON­ 3602.10 -Fireworks 12% SISTING ONLY OF SOUND ...',' 3602.90 . -Other 12% ,TRACK 36.03 3603.00' MATCHES, OTHER THAN Rs.l.30 -Prints of films intended for PYROTECHNIC ART I· for every specified purpos'es C L E S OF HEADING 1000 mat· NO. 36.02 3705.11 -':"For entry in State Awards, Nil ches or cleared directly ·from the la­ fraction boratory, and retained by thereof. the Central Government FERRO· CERIUM AND 12% under ·the rules relating to OTHER PYROPHORIC AL­ the State Awards for Films LOYS IN ALL FORMS; ARTICLES OF COMBUS-, 3705.12 . - -For nori-commercial exhibition Nil TIBLE MATERIALS AS to .and for the entertainment SPECIFIED BY NOTE 2 TO of troops stationed in for­ THIS CHAPTER ward areas within' India or naval personnel serving in ships afloat or at the Naval CHAPTER 37 GarriSon at Port Blair or under training abroad, ac~ Photographic or cinematographic goods quired by the Ministry of Defence and cleared direct Notes from the laboratory 3705.18 --For acquisition by the National Nil 1. This Chapter does not cover waste or scrap Archives 'of India and cle­ materials. ared direct from the labora~ tory for. preservation, study 2. In this Chapter, 'photographic' relates to a pro­ and re~erence purposes cess which permits the formation of visible images 3705.14: - -Prints of films; which receive Nil directly or indirectly by the action of light or other a National Award or which forms of radiation on Sensitive surfaces. are purchased for the Go­ vernment of India for exhi­ Heading Sub· bition in International Film Festivals held in India or No. heading Description of goods Rate of duty No. abroad 3705.20 -Pri~ts of films, certified as Nil (1) (2)' (3) (4) newsreels by the Central Board of Film Certification 37m PHOTOGRAPHIC PLATES or the Chief Producer, Films ,AND FILM IN THE FLAT Division OR IN ROLLS, SENS. -Prints of short film·s. other " TISED, UNEXPOSED, OF than advertisement shom: 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 675

or chemically treated, including lignin sulpho­ (1) (2) (3) (4) ~ates; 3705.31 --Certified as predominantly 5 paise per (e) Gum, wood or sulphate turpentine and other educational by the Central metre turpentine oils prodUCed by the distillation Or other Board of Film Certification treatment of coniferous woods; crude dispentene; of width below 30 rom. 3705.32 --Certified as predominantly 8 paise per sulphite turpentine and other crude para-cymen~; educational by the Central metre pine oil containing alphaterpineol as the mam Board of Film Certification constitution: of width 30 mm. and above (f) 3705.33 --Certified as a documentary Nil and resin acids, and derivatives there­ film by the Central Board 9f of; rO:3in spirit and rosin oils; run ~ums; Film Certification (g) Wood tar; wood tar oils; wood creoscte; 3705.34 --Certified· as being intended Nil exclusively fer the entertain­ wood naphtha; vegetable pitch; brewers pitch and ment of children or fer edu­ similar preparations based on rosin, resin acids cational purposes of width or on vegetable pitch; not exceeding 9.5 mm. 3705.39 - -other 50 paise (h) Insecticides, rodenticides, fungicides, her­ per metre bicidei;, anti-sprouting products and plant-growth -Prints of feature films: regulators, disinfectants and similar products; 3705.41 --Made wholly in black and Rs. 12,000 white and 'of a length not per print (i) Finishing agents, dye carriers to accelerate exceeding 4,000 metres . the dyeing or fixing of dye-stuffs and other pro­ 3705.42 --Made wholly in black and Rs. 15,000 ducts and prellarations (for example, dressings white and of a length ex­ per print ceeding 4,000 metres and mordants), of a kmd used in the textile, paper, 3705.43 --Made wholly or partly in Rs.18,000 leather Dr like industries. not elsewhere specified colour and of a length not per.print or included; exceeding 4,000 metres 3705.44 --Made wholly or partly in Rs.22,5oo (j) Pickling preparations for metal surfaces; colour and of a length ex­ per print fluxes and other auxiliary preparations for·solder­ ceeding 4,000 metres ing, brazing or welding; soldering, brazing or 3705.50 -Patch prints~ including logos, Nil welding powders and pastes consisting of metal intended _ exclusively for and other materials; preparations of a kind used the entertainment of children rods; or -~or educatiOnal purposes as cor,og or coatings for welding electrodes or 3705~60 -Master positives, exposed ne­ Nil (k) Anti-knock p'r'eparations, Oxidation inhibi­ gatives, dupes and rush prints, as are not cleared for tors, gum inhibitors, viscosity improvers, anti­ public exhibition -corroi;ive preparations and other prepared -Prints of advertisement shorts. additi"~, for mineral oils (including gasoline) or and- films not otherwise other liquids used for the same pUrposes as mi­ specified; neral oils; 3705.91 --Made wholly in black and Rs. 4 per white metre (l) Prepared rubber accelerators; compound 3705.92 --Made wholly or partly in Rs. 6 per colour plastidsers for rubber or plastics, not elsewhere metre specified or included; anti-oxidising preparations 37.05 3706.00 CHEMICAL PREPARATIONS 12% . FOR PHOTOGRAPHIC and other compound stabilisers for rubber or USES (OTHER THAN plastics; VARNISHES, GLUES, A­ DHESIVES; AND SIMILAR (m) Preparations and charges for fire-extingui­ PREPARATIONS); UNMI­ shers; charged fire extinguishing grenades; XED PRODUCTS FOR PHOTOGRAPHIC USE S, (n) Organic composite solvents and ·thinners, PUT UP IN A FORM FOR not el~,ewhere' specified or included; prepared paint READY USE or varnish removers; (0) Reaction initiators reaction accelerators and CHAPTER 38 cataly:ic preparations,. not elsewhere specified or Miscellaneous chemical products includ(~d; Note (p) Refractory cements, mortars, concretes and similaT compositions; This Chapter includes, inter alia, the following goods: (q) Mixed alkylbenzenes and mixed alkylna­ (a) Artificial graphite, colloidal or semI-colloi­ -phthalenes, other than those of Chapter 27 01' dal graphite; preparations based on graphite or Chapter 29; other carbon in the form ofp'astes, blocks, plates (r) Chemical elements doped for use in elec­ or otehr semi-manufactures; tronicH in the form of discs, wafers or similar (b) Activated carbon; activated natural mineral forms.' chemical compounds doped for· use in products; . animal black, including spent animal electronics; black; . (s) Hydraulic brake fluids and other prepared (0) Tall oil, whether or not refined; liquiill: for hydraulic transmission, not containing or containing less than 70 per cent. by weight of (d) ;Residual lyes from the manufacture of petroleum oils or oils obtained from bituminous wood pulp, whether or not concentrated, desugared minerals; 676 SERIES I No. 44

-(t) Anti-freezing preparations and prepared de- which are not merely incidental to the primary use -icing fluids; of the goods, fall in Chapter 49. (u) Prepared culture media for development of micro-organisms; CHAPTER 39 (v) Composite diagnostic or laboratory reagents, Plastics and articles thereof other than those of Chapter 30 ; Notes (w) Prepared binders for foundry moulds or 1. Throughout this Schedule, the expression plas­ cores; or tics means those materials of heading Nos. 39.01 to (x) Fusel oil; Dippels oil; ink-removers; stencil 39.14 which are or have heen capable, either at the correctors; moment of polymerisation or at some subsequent stage, of beitlg formed under external influence Heading Sub- (usually heat and pressure, if necessary with a No. heading Description of goods Rate of duty solvent or pla:>ticiser) by moulding, casting, extrud­ No. ing, rolling or- other process into shapes which are (1) (2) (3) (4) retained on the removal of the external influence. Throughout this Schedule, any reference to 'plas­ 38.01 MISCELLANEOUS P R 0- tics' also includes vulcanised fibre. The expression, DUCTS OF THE CHEMI­ CAL OR ALLIED INDUS­ however, doeB not apply to materials regarded as TRIES (INCLUDING textile materials of Section XI. THOSE CONSISTING OF MIXTURES OF NATURAL 2. This Cha.pter does not cover;- PRODUCTS), NOT ELSE­ WHERE SPECIFIED OR (a) Linoxyn (heading No. -15.08); Waxes INCLUDED - (Chapter 2~' or Chapter 34); -Rosin and resin acids, and derivatives thereof; rosin (b) Separate chemically defined organic com- spirit and rosin oils; run pounds (Chapter 29); - gwns: 3801.11 --Estel' gums 10% (e) Heparin or its salts (Chapter 30) ; 3801.12 --Run gums 40% (d) Stamping foils (Chapter 32); 3801.19 --other 12% 3801.20 -InsectiGides, fungicides, her­ (e) Organic surface active agents or prepara­ bicides, weedicides and pes- tions (Chapter 34); ticides Nil 3801.30 -Prepared rubber accelerators; 15% (f) Run gums or ester gnms (Chapter 38) ; compound plasUcisers for rubber or plastics, not else- (g) Synthetic rubber, as defined for the p'Urpo­ where specified or included;' anti - oxidising preparations ses of Chapter 40, or articles thereof; and other compound stabi- lisers for rubber or plastics (h) Saddlery or harness or trunks, suitcases, .3801.40 -Chemical elements doped for Nil handbags, or other containers (Chapter 42); use in electronics, in the form - of discs, wafers or (i) Plait", wickezwork or other articles of similar forms; chemical Chapter 46; compounds doped for use in electroniCs (j) Wall~overings of Chapter 48; 3801,.90 -Other 12% (k) Artieles of Section XI (textiles and textile articles) ; SECTION VII (1) Articles of Section XII (for example foot­ Plastics and articles thereof; rubber and articles wear,.headgear, umbrellas, sun umbrelias, walking­ thereof -sticks and parts thereof) ; Notes (m) Imitation jewellery (Chapter 71); 1. Goods put up in sets consisting of two or more sep'arate constituents, some or all of which fall in (n) Artieles of Election XVI (machines and me­ this Section and are intended to be mixed together chanical or electrical appliances); to obtain a product of Section VI or Section VII, are (0) PartE of aircraft or vehicles (Section XVII); to be classified in the heading appropriate to that _product, provided that the constituents are,- (p) Artieles of Chapter 90 (for example, optical elements, s:?ectacle frames, drawing instruments) ; (a) having regard to the manner in which they are put up, clearly identifiable as being intended (q) Artides of Chapter 91 (for example, clock to be used together without first being repacked; or watch cases) ; (b) presented together; and (r) Articles of Chapter 92 (for example, musical (e) identifiable, whether by their nature or by instrument:> or parts thereof) ; the relative proportions in which they _are present, (8) Artieles of Chapter 94 (for example, furni- as being complementary one to another. ture, lampH and lighting fittings, illuminated signs) ; 2. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed (t) Artieles of Chapter 95 (for example, toys, with motifs, characters of pictorial representations, games, sports requisites) ; or 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 677

(u) Articles of Chapter 96 (for examp1e, bru­ products, of a kind generally used for conveying, shes, buttons, slide fasteners, combs mouthpieces conducting or distributing gases or liquids (for or stems for smoking pipes, cigarette holders or example, ribbed garden hose, perforated tubes)" This the like, parts of vacuum flasks or the like, pens, expression also includes sausage casings and other propelling pencils). lay-flat tubing. However, except for the last-men~ tioned, those having an internal cross-section, other 3. Heading Nos. 39.01 to 39.11 apply only to goods than round, oval, rectangular' (in which the 'length of a kind produced by. chemical synthesis, falling in does not exceed 1.5 times the width) or in the shape the following categories:- of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. (a) Liquid synthetic polyolefins of which less than 60 per cent. by volume distils at 300'C, after 9. For c:he purposes of heading No. 39.18, the conversion to 1,013 milibars when a reduced­ expression 'wall or ceiling coverings of p'lastics' pressure distillation method is used (heading applies to products in rolls, of a width not less than Nos. 39.01 and 39.02) ; . 45 Cms Euitable for wall or ceiling decoration, (b) Resins, not highly polymerised, of the cou­ consisting of plastics fixed permanently on a backing marone-indene type (heading No. 39.11) ; of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, (ey' Other synthetic polymers with an average design-prided or otherwise~ decorated. of at least 5 monomer units; (d) Silicones (heading No. 39.10) ; 10. In heading Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to (e) Resols (heading No. 39.09) and other pre­ plates, sheets, film, foil and strip (other than those polymers. of Chapter 54) and to blocks of regular geometric shape, whdher or not printed or otherwise surface­ 4. For the purposes of this Chapter, except wi).ere -worked, Imcut or cut into rectangles (including the context otherwise requires, copolymers (includ­ squares) but not further worked (even if when so ing co-polycondensates, co-polyaddition products, cut, they become articles ready for use) . block copolymers and graft copolymers). and polymer blends are to be classified in the heading covering 11. Heading No. 39.23 applies only to the following . polymers of tliat comonomer which predominates by articles, namely:- weight over every other single comonomer, comono­ (a) Reservoirs, tanks (including septic tank), mers whose polymers fall in the same heading being vats and similar containers, of a capacity exceeding regarded as constituting a single comonomer. 300 litres; If no single comonomer predominates, copolymers (b) SI:ructural elements used, for example, in or polymer blends,' as the case may be, are to be floors, walls or partitions, ceilings or roofs; classified in the heading which occurs last in the numerical order among those which equally merit . (e) G~tters and fittings therefor; consideration. (d) Doors, windows and their frames and th'res­ holds fo], doors; The expression "copolymers" covers all p'olymers in which no single monomer contributes 95 per cent. (e) Balconies balustrades, fencing, gates and or more by weight to the total polymer content. similar barriers; . 5, Chemically modified polymers, that is those in (f) Shutters, blinds (including venetian blinds) (', which only appendages to the main polymer chain and similar articles and parts and fittings thereof; have been changed by chemical reaction, are to be' (g) Large-scale shelving for assembly and per­ classified in the heading appropriate to the unmodi­ manent installation, for example, in shops, work­ fied polymer. This provision does not apply to graft shops, warehouses; copolymers. (h) Baths, washbas.ins and similar sanitary­ 6. In heading Nos. 39.01 to 39.14, the expression ware; articles for the conveyance and packing 'primary forms' applies only to the following of goods; tableware and kitchenware; forms: - r- (i) Ol'l1amental architectural features, for ex­ (a) Liquids .and pastes, including dispersions ample, f'utings, cupolas, dovecotes; and (emulsions and. suspensions) and solutions; (j) Fittings and mountings intended for perma­ (b) Blocks of 'irregular shape, lumps, powders nent installation in or on doors, windows, stair­ (including mOUlding powders), granules, flakes and cases, walls or other parts of buildings,. for similar bulk forms, ' example, knobs, handles, hooks, brackets, towel and the conversion of anyone primary form into rails, switch-plates and other protective plates. another shall amount to 'manufacture'. 12. In heading Nos. 39.20 and 39.21, the expression 7. Heading No. 39.15 does :not apply to waste,' 'flexible' means an article which has a modulus of parings and scrap of a single thermoplastic material, elastiCity dther in flexture or in tension of not over transformed into primary forms (heading Nos, 39.01 700 kilogr.uns per square· centimetre at 23'C and to 39.14). 50 p'er cent. relative humidity when tested ill accordance with the method of test for stiffness of 8. For the purposes of heading No. 39.17, the plastics (ASTM DeSignation D-747-63), for . expression 'tubes, pip'es and hoses' means hoIlow flexural properties of plastics (ASTM Designation products, whether semi-manufactures or finished· D -790-6il), for tensile propertfes of plastics (ASTM SERIES I No. 44 678------

Designation D - 638-64T), or for tensile properties (1) 12) (3) (4) of thin p1astic sheeting (ASTM Designation D- 882-64 T) and 'rigid' means all articles other than 3905.HO -Other 'flexible' as defined above. 40% 39.06 ACRYLIC POLYMERS IN PRIMARY FORMS. 13. In heading No. 39.21 'rigid polyurethane foam' 3906.1.0 -P,'Olymethyl methacrylate means cellular polyurethane with compressive 15% 3906.~lO -C'O-pelymers 'Of acrylonitrile 40% strength of 0.418 to 28~14 Kg./Cm' and flexural 3906.00 -Other 40% strength. of 1.05 to 28.14 Kg./Cm' when tested in 39.07 POLYACETALS, OTHER accordance with American Standard (Designation POLYETHERS AND EPO­ AS'l'M-D-2341). XIDE RESINS, IN PRI­ MARY FORMS, POLYCAR­ 14. Within anyone heading of this Chapter, co­ BONATES, ALKYD RE­ SINS, POLYALLYL ESTE­ polymers. (including co-polycondensates, co-polyaddi­ RS AND OTHER POLY­ tion products, block cOp'olymers and graft copoly­ ESTERS, IN PRIMARY mers) are to be classified in the same sub-heading as FORMS. homo polymers of the predominant comonomer, and 3907.:1.0 -P'Olyacetals 15% chemically modified polymers of the kind specified 3907.~lO -Other pelyethers 40% in Note 5 above are to be classified in the same 3907.g0 -Ep'Oxide resins 15% sub-heading as the unmodified polymer, provided 3907.~:O -Polycarbonates 15% that such copolymers or chemically modified -Alkydresins including maleic polymers are not more sp'ecifically covered by any resins and fumeric resins: other sub-heading and that there is no residual sub­ 3907.f)1 --Meulding powder and c'Om- 40% -heading named "Other" in the series of sub-headings pounds -in any form concerned. Polymer blends are to be classified in the 3907.U9 - -Other Nil same sub-heading as copolymers (or homopolymers, 3907.nO -Pelyethylene terephthalate Nil as the case may be) of the same monomers in the 3907.1'0 -D~allyl phthalate resins 40% same proportions. 3907.110 -Poly butyl terephthalate 15% -Other polyesters: Heading Sub- 3907.01 . --Unsaturated 15% No. heading Description of goods Rate of duty 3907.119 --Other 15% No. 39.08 3908.00 POLYAMIDES IN PRIMARY (1) (2) (3) (4) FORMS 15% 39.09 AMINO-RESINS, PHENOLIC 39.01 POLYMERS OF ETHYLENE, RESINS AND POLYURE­ IN PRIMARY FORMS THANES IN PRIMARY FORMS. 3901.10 -Polyethylene having a specific 40% gravity of less than 0.94 3909.:LO -Urea resins: thio-urea resins 15% 3901.20 -Polyethylene having a specific 3909.~lO -Melamine resins 15% gravity of 0.94 or more 35% 3909.;10 -Polyphenylene oxide 15% 3901.90 -Other 40% 3909.<[0 -Other amine-resine 40% 39.02 POLYMERS OF PROPYLENE -Phenolic resins: OR OF OTHER OLEFINS, 3909.Ul - -Phenol formaldehyde resins 15% IN PRIMARY FORMS 3909.1)2 - -Terpene phenolic resins 20% 3902.10 -Polypropylene 27% 3909.1)9 --Other 20% 3902.20 -Polyisobutylene 40% 3909.'.rO -Polyuretnanes 75% 3902.90 -Other 40% 39.10 3910.00 SILICONES IN PRIMARY 40% 39.03 POLYMERS OF STYRENE, FORMS. IN PRIMARY FORMS 3903.10 -Polystyrene 15% 39.11 PETROLEUM RESINS, COU- MARONEHNDENE RE­ 3903.20 -Styrene - acrylonitrile (SAN) 15% Cop'olymers SINS, POLYTERPENES, POLYSULPHIDES, POLY­ 3903.30 -Acrylonitrile-butadiene-styrene 15% SULPHONES AND OTHER (ABS) terpolymers PRODUCTS SPECIFIED IN 3903.90 -Other 40% NOTE 3 TO THIS CHAP­ 39.04 POLYMERS OF VINYL TER, NOT ELSEWHERE SPECIFIED OR INCLUDED CHLORIDE OR OF OTHER IN PRIMARY FORMS. . , HALOGENATED OLEFINS, IN. PRIMARY FORMS. 3911.10 -Polysulphones 15% 3904.10 -Polyvinyl chloride, not mixed 3911.90 -Otlier 40% with any other substances 35% 39.12 CELLULOSE AND ITS CHE- 3904.20 -Other polyvinyl chloride 35% MICAL DERIVATIVES, AND 3904.3.0 -PoIYt:etraflu'Or'Oethylene 15% CELLULOSE ETHERS, NOT 3904.90 -Other ELSEWHERE SPECIFIED 40% OR INCLUDED IN PRI­ 39.05 POLYMERS OF VINYL ACE- MARY FORMS. TATE OR OF OTHER 3912. LO -Cellulose acetates 40% VINYL ESTERS IN PRI­ -Cellulose nitrates (including MARY FORMS; OTHER, C911oidions) : VINYL POLYMERS IN PRIMARY FORMS. 3912.!n --Non-plasticised 12% 3905.10 -P'Olymers 'Of vinyl acetate 40% 3912. Z2 - -Plasticised 40% 3905.20 -P'Olyvinyl alcohols, whether or 40% 3912.30 -Cellulose ethers and its salts 40% n'Ot c'Ontaining unhydrolysed 3912.40 -Cellulese xanthate 40% aceltte groups 3912.90 -Other 40% 2WD FEBRUARY, 1990 (MAGHA 13, 1911) 679

(1) (2) (8) (~) (1) 12) (3)

39.13 NATURAL POLYMERS (FOR -Cellular, including, polyue­ EXAMPLE, ALGINIC ACID) thane, foam AND MUDIFIDE NATURAL 3921.:.1 - -Rigid plates, blocks. sheets, 75% POLYMERS (FOR EXAM­ film, foi! and strip. PLE, HARDENED PRO­ TEINS, CHEMICAL DERI­ 3921.J.2 - -Flexible plates, blocks, sheets, 75% - film, foil and-strip VATIVES OF NATURAL RUBBER) NOT ELSE­ 3921.£0 -Other - 30% WHERE SPECIFIED OR 39.22 3922.CO ARTICLES OF HEADING Nil INCLUDED, IN PRIMARY NOS. 39.16, 39.17, 39.18, FORMS. 39.19, 39.20, AND 39.21, 3913.10 -Dextran 10% MADE FROM WASTE, 3913.20 ~Chlorinated rubber 10% PARINGS AND SCRAP OF 3913.30 -Vulcanised fibre 12% OF PLASTICS. 3913.90 -Other 40% 39.23 OTHER ARTICL]>;S OF PLAS­ TICS AND ARTICLES OF 39.14 3914.00 ION-EXCHANGERS BASED 40% MATERIALS OF HEAD­ ON POLYMERS OF HEAD­ ING NOS. 39.01 TO 39.14, ING NOS. 39.01 TO 39.13, IN PRIMARY FORMS. 3923.10 -Articles of polyurethane Foam 75% 3923.f'0 -OUter Nil 39.15 3915.00 WASTE, PARINGS AND 40% SCRAP, OF PLASTICS. CHAPTER 40 39.16 3916.00 MONOFILAMENT OF WHICH 30% ANY CROSS-SECTIONAL Rubber and articles thereof DIMENSION EXCEEDS 1 MM, RODS, STICKS AND Notes PROFILE SHAPES, WHE­ THER OR NOT SURFACE­ 1. Except where the context otherwise requires, WORKED BUT NOT OTHER­ throughout this Schedule, the expression 'rubber' WISE WORKED, OF PLAS- TICS. . means the following products whether or not vulcanised or hardened: natural rubber; balata, 39.17 3917.00 TUBES, PIPES AND HOSES, Nll guttapercha, guayule, chicle and similar natural AND FITTINGS THERE­ ~'OR (FOR EXAMPLE, fu'~\~bs~~~~~~ r~~~:~e~ticederived from oils, and .JOINTS, ELBOWS, FLAN­ GES), OF PLASTICS. 39.18 3918.00 FLOOR COVERINGS OF 30% 2. This Chapter does not cover:- PLASTICS, WHETHER OR NOT SELF-ADHESIVE, (a) Goods of Section XI (textiles and textile IN ROLLS OR IN THE articles) ; FORM OF TILES; WALL OR CEILING COVERINGS (b ) Footwear or parts thereof of Chapter 64; OF PLASTICS, AS DEFI- NED IN NOTE 9 TO THIS (c) Headgear or parts thereof Chapter 65; CHAPTER. (d) M"chanical or electrical appliances .or parts '39.19 3919.00 SELF-ADHESIVE PLATES, 30% SHEETS, FILM, FOIL, thereof of Section XVI (including electrical goods TAPE, STRIP AND OTHER of all kinds), of hardened rubber; FLAT SHAPES, OF PLAS­ TICS, WHETHER OR NOT (e) Articles of Chapter 90, 92, 94 or 96; or IN ROLLS. (f) AIticles of Chapter 95 (other than sports 39.20 . OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, gloves). . OF PLASTICS, NON-CEL­ LULAR, WHETHER LAC­ 3. In heading Nos. 40.02, 40.03 and 40.05, the QUERED OR METALLI­ SED OR LAMINATED, expression 'primary forms' applies only to liquids SUPPORTED OR SIMI­ and pastes (excluding , whether or not prevul­ LARLY COMBINED WITH canised, and other dispersions and solutions), and OTHER MATERIALS OR blocks of irregular shape, lumps, bales, powders, NOT. '. granules, .crumbs and similar. bulk forms. -Of polymers of vinyl chloride: 3920.11 --Rigid plates, sheets, film, foil 30% 4. In' Note 1 above and in heading No. 40.02, the and strip expression 'synthetic rubber' applies to:- 3920.12 --Flexible plates, sheets, film, 30% foil and strip ;? (a) Unsaturated syllthetic substances which can -Of regenerated Cellulose:· . be irreversibly transformed by vulcanisation with 3920.21 --Film, Qf thickness not exceed­ 10% sulphur into non-thermoplastic substances which, ing 0.25 millimetres ata temperature between 18"C and 29"C, will not 3920.22 - -Sheet 20% break on being extended to three times their 3920.29 --Other 30% original' length and will return, after being .ex­ -Of oth~r plastics: tended to twice their original length, within a 3920.31 ~ -Rigid plates, sheets, filp1, foil 30% and strip pedod of five minutes, to a length not greater than 3920.32 - -Flexible plates, sheets, film, Nil one and " half times their original length. For the foil and strip purposes of this' test, substances necessary for the 39.21 OTHER . PLATES, BLOCKS cross-linlring, such as vulcanising activators' or SHEETS,FILM, FOIL AND accelerators, may be added; the presence of subs­ STRIP OF PLASTICS tances as provided for by Note 5(b) (ii) and (iii): 680 SERIES I No. 44 ------is also pennitted. However, the presence of any rectangular (including square) sbape, whether or substances not necessary for the cross-linking, not having the character of articles and whether or such as extenders, plasticisers and fillers, is not not p'rinted or otherwise surface-worked, but not permitted; otherwise cut to shape or further worked. (b) Thioplasts (TM); and In heading No. 40.08, the expressions 'rods' and (e) Natural rubber modified by grafting or 'profile shapes' apply only to such products, whether mixing with plastics, depolymlilrised natural rub­ or not cut ·to length or surface-worked but not ber, mixture of unsaturaked synthetic substances otherwise worked. with saturated synthetic high polymers, provided that all the above-mentioned products comply 10. For the purposes of heading Nos. 40.09 and with the requirements concerning vulcanisation, 40.10, while calculating the p'ercentage of rubber elongation and recovery in (a) above. compound. eontents, the weight of canvas, yarn, metalhc WIres, washers, rivets and the like, which 5. (a) Heading Nos. 40.01 and 40.02 do not apply products, shall fonn integral part or ingredient of to any rubber or mixture of rubbers which has been such rubber products, shall be taken into an account, compounded, before or after coagulation with:- but the we·i,ght of metallic fitments and surface finishing n~~essary to make the belting and tubing ( i) vulcanising agents, accelerators, retarders or suitable for particular end uses, shall be ignored. activators (other than those added for the pre­ paration of prevulcanised rubber latex); , Heading Sut- No. heading Description of goods Rate of duty (ii) pigments or other colouring matter, other No than those added solely for the purJjose of identi­ fication; (1) (2) (4) (iii) plasticisers or extenders (except mineral 40.01 4001.00 NATURAL RUBBER, BALA- 12% oil in the case of oil-extended rubber), fillers, TA, GUTTA-PERCHA reinforcing agents, organic solvents or any other GUAYULE, CHICLE AND substances,except those pennitted under (b); SIMILAR NATURAL GUMS, IN PRIMARY (b) The presence of the following substances in FORMS rubber or mixture of rubbers sball not affect its 40.02 4002.00 SYNTHETIC RUBBER AND '10% classification in heading No. 40.01 or 40.02, as the FACTICE DERIVED'FROM' case may be, provided that such rubber or mixture OILS INPRIMARYFORMS OR IN PLATES, SHEETS of rubbers retains its essential character as a raw OR STRIP; MIXTUREs OF material:- ANY PRODUCT OF HEA- DING NO; 40.01 WITH (i) emulsifiers or anti-tack agents; ANY PRODUCT OF THIS HEADING, IN PRIMARY (ii) small amounts of breakdown products of FORMS OR l;N PLATES, emulsifiers; SHEETS OR STRIP (Hi) very small amounts of the following: heat­ 40.03 4003.00 RECLAIMED RUBBER IN 12% PRJ:MARY FORMS OR IN sensitive agents (generally for obtaining thenno­ PLATES, SHEETS OR sensitive rubber latexes), cationic surface-active STRIP agents (generally for obtaining electro-positive 40.04 4004.00 WASTE, PARINGS AND 12% rubber latexes), antioxidants, coagulants, crumbl. SCRAP OF' RUBBER ing agents, freeze-resisting agents, Jjeptisers, pre­ (OTHER THAN HARDE- servatives, stabilisers, viscosity-control agents or' NED RUBBER) AND POWDERS AND GRANU- similar special purpose additives. LES OBTAINED THERE- FROM 6. For the purposes of heading No. 40.04, the 40.05 40M.00 COMPOUNDED RUBBER, 12% expression 'waste, parings and scrap' means rubber UNVULCANISED, IN PRI- waste, parings and spraIi from the manufacture of MARY 'FORMS OR IN PLATES, SHEETS em, working of rubber ,and rubber goods definitely not STRIP usable as such because of cutting-up, wear or other reasons. 40,06 OTl{ER FORMS (FOR EXAM- PLE, RODS, TUBES AND PROFILE SHAPES) AND 7. Thread wholly vulcanised rubber, of which any ARTICLES (FOR EXAM­ cross-sectional dimension exceeds 5mm., is to be PLE DISCS AND RINGS), classified as strip, rods or profile shapes, of heading OF UNVULCANISED No. 40.08. ' RUBBER 4006.10 -'Camel back' strip tread rub- 35%' bet, cushion. compound, cu- 8. Heading No. 40.10 includes conveyor or trans­ shion gum, tread gum, tread 'mission belts or belting of textile fabric impregnated, packing strips for resoling coated, covered or laminated with rubber or made or repairing or retreading from textile, yarn or cord impregnated, coated, cove­ rubber types red or sbeathed with rubber. 4006.90 -Other 12% 40.07, 4007.00 VULCANISED RUB B E R 12% THREAD AND CORD 9. In heading Nos. 40.01, 40.02; 40.03, 40.05 and 40,08 PLATES, BLOCKS, SHEETS, 40.08, the expressions 'plates', 'sheets' and 'strips' STRIP, RODS, AND PRO­ apply only to plates; sheets and strip and to blocks FILE SHAPES, OF VUL­ of regular geometric sbape, ,uncut or simply cut to CANISED RUBBER 2ND FEBRUARY, 199.0 (MAGHA 13, 1911) 681

(1) (2) (8) (4) (1) (2) (8) (4)

OTHER THAN HARDE­ 4012.90 -Other Rs. 20 per NED RUBBER flap -Of cellular rubber: 40.13 INNER TUBES, OF RUBBER, 4008.11 - -Plates, blocks, S'hee~ and strip 65% FQRTYRES 4008.19 - -Other 65% 4013.10 -Of a kind used in tyres for Nil -Of non-cellular rubber: cycles and cycle-rickshaws 4008.21 - -Plates, sheets and strip, for 35% 4013.20 -Of a kind used in tyres for Rs. 20 per resoling or repairing or re­ two-wheeled motor vehicles tube treading rubber tyres Rs. 250 4008.29 - -Other Wil 4013.30 -Of a kind used in tyres for three-wheeled motor vehicles per tube 40.09 TUBES, PIPES AND HOSES 4013.40 -Of·a kind used in tyres iQr Rs.250 OF· VULOANISED RUB­ per tube BER OTHER THAN HAR­ saloon cars DENED RUBBER, WITH 4013.50 -Of a kind used in tyres for Rs. 250 OR WITHOUT THEIR other motor vehicles (for per tube FITTINGS (FOR EXAM­ example, buses, lorries and PLE, JOINTS, ELBOWS, 'station wagons) FLANGES) 4013.60 -Of a kind used in tyres for Rs. 100 4009.10 . -Where the rubb€r cOlnpound Nil tractors, including agricul­ per tube content is less th~n 25% by tural tractors weight 4013.70 -Of a kind .used in tyres for Rs. 250 -Other: trailers per tube 4009.91 --Designed for use in laborato­ Nil ries provided each piece is -Other tubes for tyres: manufactured in length not 40U:.91 --Of a kind used in tyres for Rs.1oo0 exceeding three metres and vehicles or equipments de­ per tube has a base of a diameter not signed for use off the road . exceeding _1.27 ems. 401::.00 --Other as. 100 4009.93 - -Designed to perform the 25% per tube function of conveying air, gas or liquid 40.14 HYGIENIC OR PHARMA- CEUTIOAL ARTIOLES 4009.99 --Other Nil (INOLUDING TEATS), OF 40.10 CONVEYOR OR TRANSMIS- VULOANISED .R U B B E R SION BELTS OR BELTING OTHER THAN HAR­ OF VULOANISED RUB­ DENED RUBBER, WITH BER OR WITHOUT FITTINGS 4010.10 -Where the rubber compound Nil OF HARDENED RUBBER content is leSS tl\an 25% by 4014-.10 -Sheath contraceptives Nil weight 4014.90 -Other 4010.90 -Other 25% 12% 40.11 PNEUMATIO TYRES, OF 40.15 ARTICLES OF MATERIALS RUBBER OF HEADING' NO. 40.08 4011.10 - ~Of a kind used on animal Nil 40H •. I0 -Of cellular rubber 55% drawn vehicle or hand carts 401b.90 -Other 12% bearing prominent markings of the letters ADV thereon 40.16 40H;.00 ARTIOLES OF APPAREL 12% 4011.20 ---Of a kind used on biCYCles and Nil AND CLOTHING AOCES­ CYCle-rickshaws SORIES (INCLUDING GLOVES), FOR ALL PUR­ 4011.30 -Of a kind used on two-wheeled -Rs. 28 per motor vehicles namely, scoo­ tyre POSES, OF VULOANISED ters, motor cycles, mopeds RUBBER OTHER THAN HARDENED RUBBER and auto cycles -Of a kind used on three-Whee­ 40.17 401,'.00 OTHER ARTIOLES OF 12% led motor vehicles: VULOANISED RUB B E R 4011.41 --Used on powered CYCle-rick­ Nil (OTHER THAN HAR­ shaws DENED RUBBER) IN­ OLUDING FLOOR COVER­ 4011.49 --Other Rs. 1650 INGS AND MATS, ERA­ per tyre SERS, GASKETS, WAS­ 4011.50 -Of a kind used on saloon cars Rs. 1650 HERS AND OTHER per tyre SEALS,INFLATABLE.AR­ 4011.60 -Of a kind used on other motor Rs. 1650 TIOLES vehicles _(for example, buses, per tyre lorries and station wagons) 40.18 HARDENED RUBBER· (FOR EXAMPLE, EBONITE) IN 4011;70 -Of a kind used on tractors, Rs. 550 ALL FORMS, INCLUDING including agricultural trac­ per tyre WASTE AND SCRAP, AR­ tors TICLES OF HARDENED 4011.80 -Of a kind used on ttailers Rs. 1650 RUBBER per tyre -other tyres: 401g.10 -Hardened rubber, in all fonns, 12% including waste and scrap 4011.91 --Ot a kind used on vehicles or 66% equipments designed for use 4018.20 -Articles of hardened rubber 12% off the road 4011.99 - -Other 28% 40.12 TYRE FLAPS OF RUBBER SECTION VIII 4012.10 -Of a kind used on t;wo..,wheeled Nil and three-wheeled motor Leather, articles of leather, manufactures of furskins veru.cles and artificial fur, saddlery and harness; travel goods, 682 SERIES I No. 44

handbags and Similar containers; articles of animal (1) . (2) (3) (4) gut (oth~ than silk-worm gut) HANDBAGS AND SIMI­ CHAPTER 41 LAR CONTAINERS; ARTI­ CLES OF ANIMAL G1JT Leather (OTHER THAN SILK­ -WORM GUT) Heading Sub- 42{)1.10 -Suit cases, vanity cases, exe- 25% No. heading Description of goods Rate of duty cutive cases, brief cases and. No. vanity bags all sorts (1) (2) (3) ( 4) 4201.90 -Other 12%

41.01 4101.00 LEATHER, INCLUDTNG Nil COMPOSITION LEATHER, CHAPTER 43 WITH A BASIS OF LEA­ THER OR LEATHER FI­ Manufactures or furskins and artificial fur BRE, CHAMOIS LEk'l.­ THER, PATENT LEA­ Heading Sub- THER PATENT LAMINA­ No. heading DesCription of goods Rate of duty' TElD LEATHER AND ME­ No. TALLISED LEATHER (1) (2) (3) (4)

CHAPTER 42 43.10 4301.00 MANUFACTURES OF FUR­ 12% SKINS Al';"D ARTIFICIAL 'Articles of leather; saddlery and harness; travel goods, FUR handbags and similar containers; articles of animal gut (other than silk-worm gut) SECTION IX Note Wood and articles of wood; and articles of cork; This Chapter does not cover: manufa{ltU1'e/! of straw of esparto or of other plaiting (a) Sterile surgical catgut or similar sterile materu.Js; basketware and wicker-work suture materials (Chapter 30); . (b) Articles of apparel or clothing accessories CHAPTER 44 (except gloves), lined with furskin or artificial Wood and articles of wood fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Chapter Notes 43) ; 1. This Chapter does not cover: (e) Made up articles'of netting (Chapter 56) ; (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kirid used primarily in (d) Articles' of Chapter 64; p~rfumery, in. pharmacy, or for insecticidal, fungi­ (e) Headgear or parts thereof Chapter 65; CIdal or ~.imllar purposes; (Il Whips, riding-crops or other articles (Chap­ (b) Banlboos or other plaiting materials of ter 66); Chapter 140; (g) Cuff-links, bracelets or other imitation (e) Wocd, in chips, in shavings, ground or jewellery (Chapter 71) ; powdered, ofa kind used primarily in dyeing or in tanning (Chapter 14); (h) Fittings or trimmings for harness, such as stirrups bits, horse brasses and buckles, separa­ (d) Activated charcoal (Chapter 38) ; tely presented (geneql1ly Section XV); (e) Articles of Chapter 42; (i) Strings, skins for drums or the like, or other parts of musical instruments (Chapter 92) ; (f) Articles of Chapter 46; (j) Articles of Chapter 94 (example, furniture, (g) Footwear or parts thereof of Chapter 64; lamps and Jightingfittings); (h) Art;cles of Chapter 66 (for example, um- (k) Articles of Chapter 95 (for example, toys, brellas. and walkingsticks and parts thereof); games, sports requisites); or (i) Articles of Chapter 68; (l) Buttons, p'ress-fasteners, snap-fasteners, press-studs, button moulds or. other parts of these (j) Imitation jewellery of Chapter 71; goods, button blancks of Chapter 96. (k) Articles of Section XVI or Section XVII Heading Sub- . (fo~ example, machine parts; cases, covers, No. heading Description of goods Rate of duty cabmets for machines and apparakus and wheel­ No. -wrights' wares) ; (1) (2) (3) ( 4) (l) Articles of Section xvrn (for exanlple, clock cases and musical instruments and parts 42.01 ARTICLES OF LEATHER: thereof); . SADDLERY AND HAR­ NESS; TRAVEL GOODS, (m) Pruts of firearms (Chapter 93); 2ND FEBRUARY, 1990 (f,iAGHA 13, 1911) 683 ~--~------

(n) Articles of Chapter 94 (for example, ~urni­ (1) (2) (3) (4,) tm-e, lamps and lighting fittings, prefabrlcated buildings) ; -JOINTED, BEADED, MOU­ LDED, ROUNDED OR THE (0) Articles of Chapter 95 (for example, toys, LIKE) ALONG ANY OF games, sports requisites) ; ITS EDGES OR FACES, WIJ:ETHER OR NOT PLA­ (p) Articles of Chapter 96 (for example, sm.ok­ NED, SANDED OR FIN­ . ing pipes and parts thereof, buttons, penCIls) GER-JOINTED• excluding bodies and handles, of wood. 44,06 PARTICLE BOARD AND SIMILAR BOARD 0 F 2. In this Chapter, the expression 'densified wood' WOOD OR OTHER LIG­ NEOUS MATERIALS, means wood which has been subjected to chemical or WHETHER OR NOT AG­ physical treatment (being, in the case of layers GLOMERATED WITH RE­ bonded together, treatment in excess of that needed SINS OR OTHER ORGA­ to ensure a good bond), and which has thereby NIC BINDING SUBSTAN­ acquired increased density or hardness together with CES. improved mechanical strength or resistance to che­ 4406.10 -Plain particle boards Nil 4406.20 -InSUlation Board and HardM 10% mical or electrical agencies. board 4406.30 -Veneered particle board, not 20% 3. 'Marine plywood' means plywood conforming to having decorative veneers on Indian Standard specification No. IS: 710-1976. any face 4406.!'0 -Other 30% 4. 'Aircraft plywood' means plywood conforming 44.07 -FIBREBOARD OF WOOD OR to Indian Standard specifications. Nos. IS: 709-1974 OTHER LIGNEOUS MATE­ and IS: 4859-1968. RIALS, WHETHER OR NOT BONDED WITH RE, SINS OR OTHER ORGA- 5. Heading No. 44.10 applies also to articles of NIC SUBS'l'ANCES particle board or similar board, fireboard, laminated H07.1.0 -Insulation Board and Hard 10% wood or densified wood. This heading, however, .does Board not apply to tools in which the blade, working edge, 4407,\10 -other 30% working surface or other working part is formed by 04.03 -P L Y WOO D, VENEERED any of the materials specified in Note 1 to Chap­ PANELS AND STh!ILAR ter 82. LAMINATED WOOD 4408.).0 -Marine plywood and aircraft 10% plywood 6. For the purposes of this Chapter and subject to Note 1 (f) above, any reference to 'wood' ap"plies 4408.::0 -Plywood for tea-chests when 10% also to and other materials ofa woody cut to size in panels or nature. . shooks and packed in sets 4408.:10 -Decorative plywood 30% 4408.W -Cuttings and trimmings 'of Nil Heading Sub- plywood No. heading Description of goods Rate of duty 4408.nO No~ -other' 30% 44.09 4409.00 DENSIFIED WOOD,IN BLO- 20% (1) (2) (3; (4) CKS, PLATES, STRIPS OR PROFILE SHAPES INCLU­ «.01 4401.00 DING ARTICLES OF DEN­ WOOD WOOL,. WOOD 12% SIFIED WOOD FLOUR 44.10 ARTICLES OF WOOD NOT 44.02 4402.00 RAILWAY OR TRAMWAY 12% ELSEWHERE SPECIFIED SLEEPERS (CROSS-TIES), WHETHER Th!PREGNA- 4410.:LO -Flush Doors 30% TED OR NOT 4410.1)0 -other 12% H.03 4403.00 WOOD, SAWN OR CHIPPED 12% LENGTHWlSE, SLICED OR CHAPTER 45 PEELED, WHE1'HER OR NOT PLANED, SANDED Cork and articles of cork OR FINGER-JOINTED, OF A THICKNESS EXCEED- Notes ING 6 MM. This Chapter does not cover: 44.04 4404.00 VENEER SHE E T S AND 12% SHEETS FOR PLYWOOD (a) footwear 'or parts of footwear of Chapter (WHETHER OR NOT 64; SLICED) AND OTHER WOOD SAWN LENGTH- (b) Headgear or parts of headgear of. Chapter' WISE, SLICED. OR 65; or PEELED, WHETHER OR NOT PLANED, SANDED (e) Articles of Chapter 95 (for example, toys, OR FINGER-JOINTED,. OF games, "ports requisites), A THICKNESS NOT EX­ CEEDING 6 MM.. Heading Sub- No. heRding DeSCription of goods Rate of duty 44.05 44(){}.00 WOOD (INCLUDING STRIPS 12", No. AND FRIEZES FOR PAR- QUET FLOORING, NOT (1 ) (2) (3) (4) ASSEMBLED) CONTINU- OUSLY SHAPED (TON- 45.01 4501.00 CORK AND ARTICLES OF GUED, GROOVED, REBA- 12% CORK TED, CHAMFERED, V- SERIES I No. H

CHAPTER 48 C:fIAPTER 46 Manufactures of straw, of esparto or of other plaiting Paper ard paperboard; articles of paper pulp, materiri!s.; basketware and wickerwork of paper or of paperboard Notes Notes 1. ['1 this Chapter, 'plaiting materials' meam. 1. This Chapter does not cover: materials in a state or form suitable for plaiting (a) Pharmaceutical products (Chapter 30) ; interlacing or similar processes; it includes straw, osier or w:i1low, bamboos, rushes, reeds, strips at (b) Stamping foils (Chapter 32) ; wood, strips af. other vegetable material (for exam­ (e) Per:'umed papers or pap'ers impregnated or 'IIle, raffia, narrow leaves or strips cut from broad coated with cosmetics (Chapter 33) ; leaves) or bark, unspUl1 natural textile fibres, mono­ filamen.t and str'ip and the like of plastics and strip" (d) Paper or cellulose wadding impregnated, of paper, but not strips of leather or composition coated or covered with soap or detergent, or with· leather or of felt or nonwovens, human· hair, horse­ polishes, creams or similar preparations of Chap­ -hair textile rovings of yarns, or monofilment and ter 34; strip and the like of Chapter 54. (e) Sens1tised paper or paperboard of Chapter 37; 2:' This Chapter does not cover: (f) Paper-reinforced stratified plastiC sheeting, (a) Wall covering (Chapter 48); or one layer of paper or paperboard coated or covered with a layer of plastics, the latter cons­ (b) Twine, cordage, ropes or cables, plaited or tituting more than half the total thicklless, or not (Chapter 56) ; articles oE such materials, other than wall cover­ ings of h,~ading No. 48,14 (Chapter 39); (c) Footwear or headgear or parts thereof. of Chapter 64 or 65; (g) Ar;icles of Chapter 42 (for example, travel goods) ; , (d) Vehicles or bodies for. vehicles, of basket­ ware (Chapter 87) ; or (h) Articles of Chapter 46 (manufactures of plaiting material); (e) Articles of Chapter 94 (for example, furni­ ture, lamps and lighting fittings) . (i) Paper yarn or textile articles of paper yarn (Seotion Xl); Heading Sub- No. heading Description of goods Rate of duty (j) Articles of Chapter 64 or Chapter 65; No. (k) Abrasive paper or paperboard or paper or (1) (2) (3 ) ( 4) paperboa"dbacked mica (paper and paperboard r. coated with mica' powder are however, to be clas­ 4;6.01 4601.00 MANUFACTURES OF ST­ 12% sified in this Chapter); RAW, OF ESPARTO OR o F OTHER PLAITING (I) Metal foil backed with paper or paperboard_ MATERIALS; BASKET­ WARE AND WICKER­ (Section XV); WORK (m) P arts and accessories of musical instru­ ments (for example, cards) of Chapter 92;

SECTION X (n) A:~ticles of Chapter 95 for example, toys, games, sports requiSites) or Chapter 96 (for ex-­ Pulp of wood or of other fibrous cellulosic material; ample, buttons). waste and scrap of paper' or ps,p&'ooa,rd; pll,pel' and paperboard and articles thereof 2. Heading Nos. 48.01 to 48.05 include paper and r;apcrboard which have been subjected to calender­ CHAPTER 47 ing, super-~alendering, glazing or similar finishing, false water-marking or surface sizing, and also Pulp of wood or of other fibrous cellulosic material; paper, paperboard, cellulose, wadding and webs of waste and scrap of paper or pa·perboard cellul03e fLores, coloured or marbled throughout the­ mass by any method. Except where headiug No. 48,01\ Heading------Sub- otherwise 'requires, these headings do not apply to No. heading Description of g'oods Rme of duty pap'cr, paperboard, cellulose wadding or webs of No. cellulo~e fL:res which have been otherwise processed~ (1) (2) (3) (4) fer exn.mple, by coathlg or impregnation.

47.01 4701.00 MECHANICAL WOOD PULP, 12% 3. In this Chapter "newspririt" means uncoated CHEMICAL WOOD PULP. paper of a kind used for the printing of newspapers, SEMI-CHEl'.IICAL WOOD of which aot less than 50 per cent. by weight of PULP AND PULPS OF the total ;'lbrecontent ·consists 'of wood fibresob­ ,OTHER FIBROUS CELLU- LOSIC MATERIAL tained by a mechanj.cal- process, un sized' or verv lightly siz,~d, having a smoothness or each side not. 47.02 4702.00 WASTE AND SCRAP OF 10% plus exceeding 200 seconds Bekk, weighirig not less than PAPER OR PAPERBOARD Rs.25oo per tonne 40 grammes per square metre and not more than 65 grammes per square metre and having an ash .2ND FEBRUARY, 1990 (MAGHA_13.;..,_1_9_11.;..) ______• ___ 685

. content by weight not exceeding 8 per cent. 'Odd (1) (2) (3 ) (4) size newsprint' mca...l1s newsp-'rint which cannot be "sed on a rotary printing press on account of its ~:80Z.99 - -Other 10%plus being non-sts'ndard in size and 'reject newsprint' R~. 1205 means newsprint which cannot be used on a rotary per tonne printing press on account of numerous joints or 48.03 <803.00 TOILET OR FACIAL TISSUE 10% plus crushed c8~.~_tral core in it or is otherwise defective. STOCK, TOWEL OR NAP­ Rs. 1430 KIN STOCK AND SIMILAR per tOlUl.e PAPER OR A KIND USED 4. In this Chapter, 'strawboard' mea.ns a board F OR HOUSEHOLD OR made wholly or p'l-f:::,,iominantly rrOln partially cooked SANITARY PURPOSES, E::1bleached straw 01' bagasse or grasses or other CELLULOSE WADDING ng-ricultural residues or a mixture of these. AND WEBS OF CELLU· LOSE FIBRES. WHETHER OR NOT CREJPED, CRIN. 5. In addition to hand·made paper a..'ldpaperboard, KLED, EMBOSSED, PER· llea.diilg No. 48.02 covers only paper and paperboard FORATED, SURFACE·CO. made mainly from bleached ]lulp or from pulp LOURED, SURFACE·DE· CORATED OR PRINTED, obtained by a mechanical process. IN ROLLS OF A WIDTH EXCEEDING 36 CM. OR IN 6. In this Chapter, 'kraft paper and paperboard' RECTANGULAR (INCLUD· means paper and jJaperhoard of which riot less than ING SQUARE) SHEETS WITH AT LEAST ONE LC pBr ceLt. by weight of the total fibre content SIDE EXCEEDING 36· consists of fibres obtv.ined by the chemical sulphate CM. IN UNFOLDED STATE or soda processes .. 48.04 UNCOATED KRAFT PAPER AND PAPERBOARD, IN 7. Paper, paperboard, cellulose wadding and ·weds ROLLS OR SHEETS, of cellulose fibres 9.llSweL'ing to a description in two OTHER THAN THAT OF HEADING NO. 48.02 OR or more of the heading Nos. 48.01 to 48.11 are to 48.03 be classified under that one· of such headings which -Kraftliner of a substance 65 occurs last in the numerical order in the Schedule. gram"mes per square metre or more: 8. Except for the articles o-f heading No. 48.14 4804.11 - -Containing not less than 75% Nil or paper lables of heading No. 48.18, paper, paper· by weight of pulp made board, cellulose wadding and articles thereof, printed from bagasse with motifs, characters or pictorial representations, 4804.19 --Other 10% pi..... Rs. 1585 which are not merely incidental to the primary use per tonne of the articles fall in Chapter 49. -Other kraft paper: 4804.21 --Containing not less than 75% Nil Heading Sub- by weight of pulp made No. 'heading Description of goods Rate 0f duty from bagasse No. 4804.29 - -Other 10% plm Rs. 1585 (1) (2) (4) per tonne ~804.30 -Kraft paperboard 10% pl~ 48.01 NEWSPRINT, IN ROLLS OR Rs. 1585 SHEETS per tonne 4.8.05 4801.10 -Odd sized and reject OTHER UNCOATED PAPER 5% AND PAPERBOARD, .IN 4801.20 -Other 10% pfus ROLLS OR SHEETS Rs. 175 -Unbleached homogenous board pel' tonne having a thickness exceed­ 48.02 UNCOATED PAPER. AND. ing 0.50 millimeters and PAPERBOARD, OF A .made out of' mixed waste KIND USED FOR WRIT. paper with or without scree­ tNG, PRINTING OR nings and mechanical pulp OTHER GRAPHIC PUR­ but without any colouring POSES, AND PUNCH matter being added thereto: CARD STOCK AND PUNCH 4805.11 --In the manufacture of which 10% TAPE PAPER, IN ROLLS sundrying process has been o R SHEETS, OTHER ~mployed THAN PAPER OF HEAD· 4805.19 - -Other 10% plus ING NO. 48.01 OR 48.03; Rs.525 HAND·MADE PAPER AND per tonne PAPERBOARD 4805.20 -Base filter paper . Nil 4802.10 -Writing and printing paper Nil ~805.30 -Pulp board, duplex. board and 10% plus containing not less than 75 % triplex board' Rs. 830 by weight of pulp made per tonne made from bagasse 4805.90 -Other paper and paperboard 10% plus. 4802.20 -Unbleached and badami varie­ 10% plus Rs. 1430 ·ties of writing and printing Rs. 575 per "tonne paper of a substance not ex­ per tonne 48.06 ceeding 65 grammes per VEGETABLE PARCHMENT, square metre GREASE·PROOF PAPERS, TRACING PAPERS AND -Other: GLASSINE AND OTHER 4802.91" --Of a substance not exceeding GLAZED TRANSPARENT 10% pi"" OR TRANSLUCENT PA. 25 grammes per square Rs. 1505 metre PERS IN ROLLS OR per tonne SHEETS· 686

(1) \,2) (3) ~4) (1) (2) (3) (4)

"4806.10 -Grease-proof paper 10% plus NOT SURFACE-COLOU­ Rs. 1930 RED, SURFACE-DECORA­ per tonne TED OR PRINTED, IN 4806.20 -Glassine and other glazed 10% pi... ROLLS OR SHEETS transparent or translucent Rs.1930 4810.10 -.Paper and paperboard 'Of a 10% p~t£-,<; paper per toxme kind used for writing, prin-. Rs. 1505 4806.90 -Other 10% plus ting or other graphic pur­ per tonne Rs. 1930 poses per tOIUle 4810.20 ~-Kraft paper and paperboard, 10% plus other than that of 'a kind Rs. 1930 ~8.07 COMPOSITE PAPER AND used -for writing, printing 'Or per tonne PAPERBOARD (MADEBY other graphiC 'purposes STICKING FLAT LAYERS OF PAPER OR PAPER­ 4810.90 -Other paper and paperboard 10% plu...":1 BOARD TOGETHER WITH Rs. 1930 AN ADHESIVE), NOT pel' tonne SURFACE-COATED OR 48.11 PAP E R, PAPERBOARD, IMPREGNATED, WHE­ CELLULOSE WADDING THER OR NOT INTER­ AND WEBS OF CELLU­ NALLY REINFORCED, IN LOSE FIBRES, COATED, ROLLS OR SHEETS lMPREGNATED, COVE­ 4807.10 -Paper and paperboard, lami­ 10% pi.... RED, SURFACE-COLOU­ nated internally with bitu­ Rs.1430 RED, SURFACE-DECORA­ men, tar or asphalt per tonne TED OR PRINTED, IN -Other: ROLLS OR SHEETS OTHER THAN GOODS OF 4807.91 - -Straw hoard, in the manufac­ 10% HEADING NO. 48.03, 48.09, ture of which drying process 48.10 OR 48.18 has been employed 4811.10 --Tarred, bituminised or as­ 4807.92 --Straw paper and other straw 10% p~v.... ~ 10% pi"" phalted paper and paper­ Rs.1430 board, whether or not cove­ Rs.525 board per tonne red with paper' other than per tonne straw paper. 4811.20 -·Gummed O~' adhesive paper' 10% plutJ and paperboard Us. 14S0 4807.99 -Other 10% plus per tonne Rs. 1430 per tonne -·Paper and paperboard coated, impregnated or covered with i8.08 PAPER AND PAPERBOARD, pIa s tic (excluding adh~­ CORRUGATED (WITH OR sives) : WITHOUT GLUED FLAT 4811.31 - ··Electrical grade insula ting Nil SURFACE SHEETS), CRE­ paper or paperboard PED, CRINKLED, EMBOS­ 4811.39 --Other SED OR PERFORATED, IN iv% p~'U" ROLLS OR SHEETS, R8,1930 OTHER THAN THAT OF per tonne HEADING NO. 48.03 OR 4811.40 --Paper and paperboard, coated, 10% plu.~ 48.18 impregnated or covered 'With Its. 1930 4808.10 -Corrugated paper and paper­ 10% plus wax, paraffin wax, stearin, pel' tonne oil or glycerol board. whether ''Or not perfo­ Rs. 1430 rated per tonne 4811.90 --Other 10% plus 4808.90 -Othel' 10% plus Rs. 1930 Rs. 1430 per tonne per tonne '18.12 4812.00 FILTER BLOCKS, SLABS 12% CARBON PAPER, SELF- AND PLATES, OF PAPKR 48.09 PULP -COPY PAPER AND OTHER COPYING OR ·\8.13 4813.00 CIGARETTE PAPER, WHE­ 10% plus TRANSFER PAPERS (IN­ THER OR NOT CUT TO RR. 1930 CLUDING' COATED OR SIZE OR IN TI-IE FORM per to!ll1e lMPREGNATED PAPER OF BOOKLETS OR TUBES FOR DUPLICATOR STEN­ -t8.1-1 481.1"t.OO vVALLPAPER AND SIMILAR CILS OR OFFSET PLA­ 10% plus WALL COVERINGS; WIN­ TES) WHETHER OR NOT Rs.25oo DOW TRANSPARENCIES per tonne PRINTED, IN ROLLS OF OF PAPER. A WIDTH EXCEEDING 36 CM OR IN RECTANGULAR 48.15 4815.00 FLOOR COVERING'; ON A (INCLUDING SQUARE) BASE OF PAPER OR SHEETS WITH AT LEAST OF PAPERBOARD, W1-IE­ ONE SIDE EXCEEDING THER OR NOT CUT TO 36 CM IN UNFOLDED SIZE. STATE 1S.16 , 4816.00 CARBON PAPER, SELF­ 32.5% 4809.10 -Carbon or similar copying 32.5% -COPY PAPER AND papers OTHER COPYING OR 4809,20 -Self-copy paper 32.5% TRANSFER PAPERS (OTHER THAN THOSE OF 4809.90 -Other 32.5% HEADING No. 48.09), DU­ 48.10 PAPER AND PAPERBOARD, PLICATOR STENCILS COATED ON. ONE OR AND OFFSET PLATES, Ol!' BOTH SIDES WITH KAO­ PAPER, WHETHER OR LIN (CHINA CLAY) OR NOT PUT UP IN BOXES. OTHER INORGANIC 48.17 OTHER PAPER, PAPER­ SUBSTANCES, ,WITH OR BOARD, CELLULOSE WITHOUT A BINDER, WADDING AND WEBS OF AND WITH NO OTHER CELLULOSE FIBRES, CUT COATING, WHETHER OR TO SIZE OR SHAPE. 2ND FEBRUARY, 1990 (MAGHA 13, 1911). 687

(1 ) (2) (3 ) (4) (1) (2) (3) (4) ,I 4817.10 -Gummed or adhesive paI*r in 10% plus OTHER PRODUCTS· OF strips or rolls Rs.1430 THE PAPER PRINTING per tonne INDUSTRY; MANUS­ 4817.20 -Cards, not punched. for punch- 10% plus CRIPTS, TYPESCRIPTS card machines. whether or. Rs. 1430 AND PLANS not in .strips per tonne 4901.10 -Ti'ansfe(S (decalcomanias) 12% 4817.30 -Braille paper Nil 4901.~:O ,-Maps and hydrogTaphic or si­ Nil 4817.40 -Blotting paper 10% pi"" milar charts of all kinds Rs. 1200 including atlases, wa!ll maps, per tonne topographical plans and glo­ bes, printed 4817.90 -Other 10%plU8 Rs. 1430 -Other Nil per tonns 48.18 OTHER ARTICLES OF PA­ PER PULP, PAPER, PA­ SECTION XI PERBOARD, CELLULOSE WADDING OR WEBS OF Textiles and textile articles CELLULOSE FIBRES Notes -Cartons, boxes, containers and cases .(including flattened or 1. This Section does not cover: folded boxes and flattened or folded cartons), whether (a) AJ'ticles of Chapter 30 (for example, wadd- . in assembled or unassembled ing, gauze, bandages and similar articles for condition: medical, surgical, dental or veterinary purposes, 4818.11 - -Intended for packing of match Nil sterile surgical suture materials); sticks 4818.12 --Printed cartons, boxes, contai- Nil . (b) SEmsitised textiles of Chapter 37; ners and cases, made whdlly out of kraft liner or kraft paper of heading No. 48.04, (c)· Monofilament of which any cross-sectional or corrugated paper and pa­ dimension exceeds 1 rom and strip and the like perboard and boards falllng (for eX3mple, artificial straw) of an apparent within sub-heading Nos. width exceeding 5 mill, of plastics· (Chapter 39), 4805.11, 4805.19, 4807.91, 4807.92 and 4811.10 or plait" or fabrics and other basketware and 4818.13 - -Other printed cartons, boxes 32.5% wickerwork of such monofilament or strip (Chap­ ter 46); and """es 4818.19 --Other Nil (d) Woven, knitted or crocheted fabrics, felt 4818.20 -Toilet tissues, handkerchiefs 12% and cleansing tissues of or nonwovens, impregnated, coated, covered or paper laminated wiJth plastics, and articles thereof, of 4818.90 -Other 12% Chapter 39; (e) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or lami­ CHAPTER 49 nated with rubber, and articles thereof, of Chap­ Printed books, newspapers, pictures and· other products ter 40; of the printing industry, manuscripts, typescripts and plan. (tl Articles of textile materials (Chapter 42) ; Notes (g) Products and articles of Chapter 48 (for .~ 1. This Chapter does not cover: .. : \ example, cellulose wadding) ; ~ (a) Photographic negatives or positives on (h) F~otwear or parts of footwear, gaiters or transparent bases (Chapter 37) ; leggings or similar articles of Chapter 64; (b) Maps, p'lans or globes, in relief, whether or (i) H air nets and other headgear or parts not printed (Chapter 90) ; thereof, of Chapter 65; (c) Original engravings, prints or, lithographs, (j) Abrasive coateu textile material and also. postage or revenue stamps, stamp postmarks, carbon fibres and articles of carbon fibres (Chap­ first-day covers, I'ostal stationery or the like, ter 68) ; antiques of an age exceeding one hlUldred years or other articles (all of Chapter 97). (k) GJ.ass fibres or articles of glass fibres, othel,' than em broidery with glass thread on a visible 2. For the purposes of Chapter 49, 'printed' also ground of fabric (Chapter 70); means reproduced by means of a duplicating machine, produced lUlder the control of a computer, embossed, (ll Articles of Chapter 94 (for example. furni­ photographed, photo-copied, thermocopied or type­ ture, bedding, lamps and lighting fittings); or written. (m) Articles of Chapter 95 (for example, toys, games, "ports requisites and nets). Heading Sub- No. heading Description of goods Rate of duty 2. (A) Articles classifiable in Chapters 50 to 55 No. or in heading No. 58.06 or 59.02 and of a mixture of (1) (2) (3) (4) two or more textile materials are to be classified as if consisting wholly of that one textile material 49.01 PRINTED BOOKS, NEWS­ which predominates by weight over any other single PAPERS; PICTURES AND textile material. SERIES I No. 44

(B) For the purposes of the above rule:- (b) Dl'esSed; and (il Gimped horsehair yarn (Chapter 51) an~ (e) With a final '.'Z" or "S" twist. metallised yarn (Chaj1ter 56) are to be treateu as a single textile material the weight of which 4. For the purposes of this Section,'high tenacity is to be taken as the aggregate of the weights of yarn' means yarn having a tenacity, expressed in its components; for the classification of woven cN/tex (centinewtons per tex) , greater than the fabrics, metal thread is to be regarded as a textile following: material; Single yarn of nylon or other poly­ \ii) The choice of appropriate heading shall be . amides, or of polyesters 60cN/rtex effected by determining first the Chapter alld then Multiple (folded) or cabled yarn of the applicable heading within that Chapter, dis­ nylon or other polyamides, or of poly­ regarding any material not classified in that esters 55cN/tex Chapter; Single, multiple (folded) or cabled (iii) When both Chapters 54 and 55 are involved yarn of viscose rayon 27eN/tex with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; 5. For the purposes of this Section,. 'made up' means:- (0) If the classification of a yarn or fabric cannot be determined under the foregoing clauses for the (a) Cut otherwise than into squares or rectan­ reason that two or more of the following fibres or . gles; yarns that is to say, - (b) Produced in the finished state, ready for ( a) Silk (including silk noil); use (or merely needing separation by cutting dividing threads) witl!out sewing or other working (b) Wool; '(for ex~mple, certain dusters, towels, table cloths, (e) Cotton; scarf sc:uares, blankets); (d) Flax, jute and ramie; (e) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding (e) Synthetic staple fibre or yarn thereof; and fabrics, the cut edges of which have been pre­ vented from unravelling by whipping or by other (f) Artificial staple fibre or yarn thereof, simple means; are equal in weight in any yarn or fabric, as the (d) Cut to size and having undergone a nrocess case may be, then such one of those fibres. for yarns, ofdra\\n thread work; - as the case may be, the predominance of which would render such yarn or fabric fall under that Chapter (e) Assembled by sewing, gumming or other­ or heading of this Schedule which read with the wise (other than piece goods consisting of two relevant notification, if any, for the time being in or mor,~ lengths of identical material joined end force issued· under the Central Excise Rules, 1944, to end and piece goods composed of two or more attracts the highest amount of duty payable, shall textiles assembled in layers, whether or not be deemed to be predominant in such yarn or fabric padded); and accordingly, such yarn or fabric ehall be deemed to fall under the app1icable Chapter or heading, as (f) :I{nitted or crocheted to shape, presented in the form of a number of items in the length. the case may be. . 6. Chapters 50 to 55 and, except where the context (D) Throughout this Schedule, 'man-made fibres -(' otherwiSE requires, Chapters 56 to 60 do not apply , . means staple fibres and filaments of organic poly·· mel's. produced by manufacturing process, either:- to goods made up within the meaning of Note 5 above, C:'lapters 50 to 55 do not apply goods of ti) By polymerisation of organic monomers, Chapters 56 to 59. such as polyamides, polyesters, poiyurethanes or p'olyvinyl derivatives: or 7. The woven fabrics of Chapters 50 to 55 include (ii) By chemical transformation of natural or­ fabric~ consisting of layers of parallel textile yarn~ ganic polymers (for example, cellulose, casein, pro­ super-Imposed on each other at acute or right angles. teins or algae), such as viscose rayon, cellulose These layers are bonded at the intersections of the acetate, cupro or alginates. yarns by an adhesive or by thermal bonding. The terms 'synthetic' and 'artificial' used in rela­ 8. ElaHtic products consisting of textile materials tion to fibres mean: sY:lthetic: fibres as defined at combined with rubber threads are classified in this (i); artificial: fibres as defined at (ii). Section.

The terms 'man made' 'synthetic' and ·artificial' 9. For the purposes of this Section, the expres­ shall have the same meanings when used in relation sion 'impregnated' includes 'dipped'. to 'textile materials', 10. F01' the purposes of this Section the expression 3. For the purposes of heading Nos. 52.03; 52.04, 'polyamides' includes "aramids";- ' 54.02, 54.04 and 55.05 and 55.06 'sewing thread' means multiple (folded) or cabled yarn: 11. In this Section, the expression '"ount' wherever (a) Put up on supports (for example, reels, it appea~s, means the size of grey yarn (excluding tubes) of a weight including support not exceeding any sizing material) expressed in English count. For 1,000 grams; multiple fold, 'count' means the count of the basic 2ND FEBRUARY, 1990 (MAGHA~1=3~,~1~91~1~) ______6_89

single yarn.. Where the count is in fraction, then, ( iii) Established by visual examination and if the fraction is one-half or more it shall be treated handlbg that the yarn is incapal?le of being as one, and if such fraction is less than one-half, directl y used for waving into fabrics; and it shall be ignored. (iv) Packed in gunny bags.

12. For the purpose of determining the average (0) "Waste" of sub-heading Nos. 5302.10, 5607.11 count of yarn in cotton fabrics, the following rules shall mean- shall apply, namely:- (i) a tangled mass of short lengths, not capable (a) Yarn used in the borders or selvedges shall of being disentangled without considerable labour; be ignored; or (b) For multiple-fold yarn, the count of the (ii) Short lengths not exceeding 1.8 metres, basic single yarn shall be taken and the number even if they are not in the form of a tangled mass of ends per 25.4 mm. in the reed or the number and not capable of being used in the manufacture of picks 'per 25.4 rom., as the case may be, shall of rope or cord. . be multipli~ by the number of plies in the yarn; where there are baSic single yarns of different 14. (A) Products of Chapter 56 to 63 containing counts, the count of the basic single yarn which two or r~ore textile materials are to be regarded as has the highest count shall be taken to be the I consistin g wholly of that textile material which count of each basic smgle yarn; would be selected under Note 2 above for the clas&i­ (c) In the case of fabrics manufactured from fication of a product of Chapters 50 to 55 consisting cotton and other yarn, the other yarn shall, for ,of the same textile materials. the aforesaid purposes, be deemed to be cotton yarn; (B) For the application of this rule:- Cd) Where, there are yarns of different count& (i) in the case of textile products consisting in warp or weft or both, the· count of the yarn of a l: ase fabric and a pile or looped surface, no which has the highest count shall be taken to be account shall be takE:n of the base fabric', the count of warp or weft, as the case may be; (i~) in the case of embroidery, only the base (e) The average count of such yarn (other fabrIC shall be taken !nto account. than in the case of round mesh mosquito netting) shall be obtained by applying the following for­ CHAPTER 50 mula, namely:- Silk [(Count of warpX No. of ends per 25.4 rom, in the reed) (Count of weft X No. of picks per Heading Sub- + No. heading Description of goods Rate of duty 25,4 mm.)]+ [(No. of ends per 25.4 m,m. in No. the reed t- No. of picks per 25.4 mm.)] (1) (2) (3) (4) the result being rounded off, wherever neces­ sary, by treating any fraction which is one half 50,01 SILK YARN AND YARN or more as one, and disregarding any fraction SPUN FROM SILK WASTE which is less than one half; and IN OR IN RELATION TO THE MANUFACTURE OF (f) In the case of round mesh mosquito netting, WHICH ANY PROCESS IS the average count of yarn shall be obtained by ORDINARILY CARRIED ON WITH THE AID OF applying the following formula, namely:- POWER [(Count of warp XNo. of ends per 25.4 mm.) ,501 )1.10 -Not containing or containing Nil (Count of weftXNo, of picks per not more than one-sixth by [ + ] weight of synthetic staple 25.4 mm.X1.4] + [(No. of ends per fibre calculated on the total 25.4 mm.)] + [(No. of picks 25,4 mm.x1.4) l, the fibre content result being rounded off, wherever necessary, 60')1.20 -Containing more 'than one-sixth Rs. 18 per by treating any fraction which is one half or by weight "of synthetic staple kilogram 'Oore as one, and disregarding any fraction fibre calculated on the total which is less than one half. . fibre content 50,02 50:12.00 OTHER SILK YARN INCLU- Nil 13. (Al "Waste yarn (hard waste)" in case of DING WASTE YARN (HARD WASTE); SILK­ yarn of heading Nos. 50.02, 52.01, 53,01, 53.03 and -WORM GUT SUb-heading No. 5503.39 shall mean- 50.03 5003,00 WOVEN FABRICS OF SILK Nil (i) Short lengths of such yarn in tangled mass OR OF SILK WASTE not capable of being disentangled without consi­ derable labour; or CHAPTER 51 (ii) Short lengths not exceeding three metres of such yarn even if they are not in the form of Wool; fine or coarse animal hair: an entangled mass. Notes 1. Th:-oughout this Schedule: (B) "Waste yarn (hard waste)" in the case yarns of heading No. 51,04 or sub-heading No. 5503.31 ta) 'Woo]' means the natlIrai fibre grown by shall mean- sheep or lambs; (i) Irregular in shape; (b) 'Fine animal hair' means the hair of alpaca, (ii) Loosely spun; . llama, . vicuna, camel, yak, Angora, Tibetan,

-- ---~ ~----~--- 600 SERIES I No. 44'

Kashmir or similar goats (but not common goats) , (1) (2) (3) (4) rabbit (in~luding Angora rabbit), hare, beaver, nutria or muskrat; and 51.04 5104.00 OTHER YARN OF WOOL; Nil (c) 'Coarse animal hair' means the hair of YARN OF WASTE WOOL INCLUDING SHODDY animals not mentioned above, excluding brush· AND GARNETTED STOCK -making hair and bristles and horse-hair (Chapter OF WOOL; WASTE YARN 5) . (HARD WASTE) 51.05 5105.00 YARN OF FINE OR COARSE 12% 2. In this Chapter, the expression 'i,ndependent ANIMAL HAIR OR OF processor' means a manufacturer' who IS ~ngaged HORSEHAIR (INCLUD- exclusively in the processing of fabrics and who has ING GIMPED HORSEHAIR no proprietary interest in any factory engaged in YARN) the spinning of yarn of wool or weaving of woolleTl 51.06 5106.00 WOVEN FABRICS OF WOOL, Nil fabrics. NOT SUBJECTED TO ANY PROCESS 3, In this Chapter, the expression 'composite mill' 51.07 WOVEN FABRICS OF WOOL means a manufacturer who is engaged in the spinn­ SUBJECTED TO THE PRO-· ing of yarn of wool, or weaving or processing of CESS OF MILLING, RAIS- ING, BLOWING, TENTER- - woven fabrics of wool with the aid of power and lNG, DYEING OR ANY has a proprietary interest in at least two of such OTHER PROCESS OR ANY manufacturing activities. TWO OR MORE OF THESE PROCESSES 4. In relation to ,products of heading No. 51.07, 5107.10 -Woven FabriCS, the following, Nil milling, raising, blowing, tentering, dyeing or any namely:- other process or anyone or more of these processes (a) Hair belting shall amount to 'manufacture'. ' (b) Shoddy blankets and blankets made from indi· Heading Sub- genous wool No. heading Description of goods Rate of duty (0) Of width not exceed­ No. ing 15 cms.

(1) (2) (4) -Fabrics woven on handlooms: 5107.21 ·--Fabrics certified as 'khadi' by Nil the Khadi and VUlage Indus­ 51.01 5101.00 WOOL, NOT CARDED OR 12% tries Commission COMBED, BUT SCOURED ~107.22 --Processed without the aid of Nil 51.02 WOOL AND FINE OR COAR­ power or steam SE ANIMAL HAIR, CAR­ DED OR COMBED (IN­ 5107.23 --Processed with th~ aid of Nil CLUDING COMBED WOOL power . by a factory owned IN FRAGMENTS AND by a registered handloom co­ WOOL TOPS) -operative society or any organisation set up or ap· -Of wool: proved by Government for 5102.11 --Only carded Rs, 8.30 the purpose of development per of handlooms kilogram 5107.24 --Processed by an independent 2% 5102.12 --Carded and combed. (including Rs. 8.30 processor approved in this combed wool in.· fragments per behalf by the Government 'Of and wool tops) kilogram India on the recommenda· 5102.90 -Other 12% tion of the Development Commissioner for Hand­ 51.03 YARN OF WOOL, IN OR IN looms RELATION TO THE MA­ NUFACTURE OF WHICH -Fabrics woven by a factory, ANY PROCESS IS ORDI­ other than a composite mill NARILY CARRIED ON and processed by an inde­ WITH THE AID OF PO­ pendent processor: WER 5107.31 --Melton cloth (made of shoddy Nil 5103.10 -Not containing or containing Nil yarn) not more than oneRsixth by 5107.32 --Made of shoddy yarn, of value Nil weight of synthetic staple not exceeding rupees twenty­ fibre (other than acrylic -five per square metre staple fibre) calculated on the total fibre content 5107.39 . --Other 5% -Containing more than one- -Fabrics woven by a factory, -sixth by weight of sy:ti.thetic other than a composite mill, staple fibre (other than and processed by a compo­ acrylic staple· fibre) calcu­ site mUl: lated on the total fibre content: 5107.41 --Melto~ cloth (made of shoddy 2% yarn) 5103,21 -Other than worsted YaJTn and' Nil containing synthetic staple 5107.42 --Made of shoddy yarn, of 2.5% fibre (other than acrylic' value not exceeding Rs. 25 staple fibre) in the form of per square metre wastes or 'in the form of 5107.49 --Other fibre produced out of such 8% wastes -Other fabrics: 1;103,29 --Other Rs. 18 per 5107,91 --Melton cloth (made of shoddy kUogram yarn) 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 69;1

(3) (4) in any f •. ctory engaged in the spinning of yarn or (1) (2) weavipg 'Jf cotton fabrics. . '

5107.92 --Made of shoddy yarn, of value 4.5% Heading Sub~ not exceeding Rs. 25 per No. heading DeSCription of goods Rate of duty square; metre No~ 5107.99 --Other 10% II) (2) (3) (4) 51.08 5108.00 WOVEN FABRICS OF F'INE 12% 52.01 5201.00 WASTE YARN (HARD WAS­ Nil OR COARSE ANIMAL TE) (INCLUDING GAR­ HAIR OR OF HORSEHAIR NETTED STOCK) 52.02 520KOO. COTTON, CARDED OR COM­ Nil BED 52.03 CHAPTER 52 COTTON YARN lNCLUDING SEWlNG THREAD. NOT Cotton CONTAINING. SYNTHETIC' STAPLE FIBRES Notes 5203.10 -In or in rela:tion to the manu­ Nil facture of which no process 1. In relation to products of heading Nos. 52.03 is ordinarily carried on with and 52.04, sizing beaming, warping, wrapping. wind­ the aid of power ing or reeling, or anyone or more 'of these processes. 5203.20 -In or in relation to the manu­ NIl facture of which any process or the conversion of any form of the said products is ordinarily carried on with bto another form of such products shall amount the aid· of power and which is supplied in plain (straight) to 'manufacture'. 'l'he duty on sized yarn shall be reel hanks, whether single ·charged on the basis of its weight before sizing. or multiple fold -In or in relation to the manu­ 2. In relation to products of heading Nos. 52.OC facture of which any process . is ordinarily carried on With to 52.12, bleaching mercerising, dyeing, printing, the aid of power, and which water-proofing, shrink-proofing, organdie procegsing is supplied in cross reel hanks, whether single or or any other process or anyone or more of these multiple fold, purchased by processes shaH amount to 'manufacture'. a registered handloom' co-­ -operative society or any or­ ganisation set up or. appro­ 3. For the purposes of sub-heading Nos. 5206.10, ved by the Government for 5207.10, 5208.11 and 5208.21, the expression the development of hand­ looms and payment for "controlled fabrics' covers cotton fabrics,- which .is made by cheque drawn by such co-operative (a) which answer to the description of 'Con­ society or organisation, as troned Dhoti', Controlled Saree', 'Controlled Long the case may be, on its own bank account: Cloth', 'Controlled Shirting', or 'Controlled Drill' 5203.31 - -Of counts not exceeding 25 . Nil as defined from time to time by the Textile Com­ 5203.. 32 --Of. counts exceeding 25 but not 4.40 p~!3e missioner under the Cotton Textiles (Control) exceeding 35 plus 2.64 paise per Order, ·1948, count ex­ ceeding 25 (b) for which maximum ex-factory prices have 5203.33 • -Of counts exceeding 35 but not 25.40 'paise been specified by the Textile Commissioner under exceeding 45 plus 4.40 the said Order, and paise per count ex­ (c) which are not supplied by the factory in ceeding 35 which they are manufactured or processed to any 5203.34 --Of counts exceeding 45 but not 70.40 paise exceeding M plus 7;04 industrial concern, and if such fabrics are so paise per supp'lied, the purchasing industrial concern cer­ count ex­ tifies. that the fabrics so purchased by it shall ceeding 4..5 be used exclusively for wearable purposes and 5203.35 ---Of counts exceeding 55 140.80 paise not for any other purposes. . pi... 3.52 paise per .count ex.. 4. For the purposes of sub-heading Nos. 5206.20 ceedlng 1i5 ,and 5207.20, the expression 'Specified Drlll' covers -In or in relation to the manu­ ·ootton fabrics,-' facture of which any proce;ss is oridinarUy carried .on with (a) which answer to the description of 'Con­ the aid of power and supplied trolled Drill' as defined from time to time by the in a· form other than ·p.l~ Textile Commissioner under the Cotton 'rextiles (straight) reel hanks: (Control) Order, 1948, and 5203.41 ---Of counts not exceeding 25 2.20 paise p~r.cowlt (b) for which maximum ex-factory prices have 6203.42 ---Of counts exceeding 2~ but not 52.80 paise not been 3pecified by' the Textile Commissioner exceeding 35 plU8 5.28 paise per under the said Order_ count ex­ ceeding 25 5. In this Chapter, the expression 'independent l!203.i3 • -Of counts exceeding 35 114.40paise processor' means a manufacturer who is engaged plm> 7.92 paise per exclusively in the processing of fabrics with the count ex.... ~d of power and who has no proprietary interest ceedlng 36 692 SERIES I No. 44

(I) (2) (3) (4) (I) (3 ) (4), -

52.04 COTrON YARN INCLUDING -:-Of value exceeding rupees nine 5% SEWING THREAD. CON· but not exceeding rupees ten T A I N I N G SYNTHETIC per square metre STAPLE FIBRES 5206.3'1 --Of value exceeding rupees ten 6.50% 5204.10 -In or in relation to the manu­ Nil but not exceeding rupees facture of- which no process eleven per square metre is ordinarily carried on with 5206.3:; --Of value exceeding rUr:;C3 7.50% the aid of power . eleven but not exce€ding -In or in relation to the manu­ rupees twelve per square facture of which any process metre is ordinarily carried on with 520B.3!) --Of value exceeding rupees 8% the aid of power: twelve per square metre 5204.21 --Containing cotton and polyes­ Rs. 1.76' 5206.90 -Other fabrics 8% ter. staple fibre (not contain­ per kilo­ ing any other textile mate­ gram 52.07 COT TON FABRICS (EX· rial), in which the propor.­ CLUDING FABRICS CO· tion of polyester staple fibre VERED UNDER HEADING is more than 40 % by weight NOS. 52.09, 52.10 and of the total fibre content 52.ll).~ 5204.29 --Other Rs. 9.90. (a) WOVEN ON LOOMS per kilo­ OTHER THAN HAND· gram LOOMS, AND 62.05 5205.00 COTTON FABRICS,- Nil (b) SUBJECTED TO THE PROCESS OF BLEA· (a) WOVEN, AND CHING, MERCERISING, (b) NOT SUBJECTED DYEING, PRINTING. WA· TO ANY PROCESS TERPROOFING, SHRINK· .PROOFING; ORGANDIE 62.05 COTTON FABRICS (EXCLU· DING FABRICS COVERED PROCESSING OR ANY UNDER HEADING NOS. OTHER PROCESS OR ANY 52.09. 52.10 AND 52.11),­ TWO OR MORE OF THESE PROCESSES, WITHOUT (a) WOVEN ON LOOMS 'l'HE AID OF POWER OR OTHER THAN HAND· STEAM LOOMS, AND 5207.10 -Controlled fabrics Nil (b) SUBJECTEDTOTHE 5207.2{) ..:....-Specifioo Drill Fifty per cent· PROCESS OF BLEACH· lNG, MERCERISING, DYE­ of the duty ING, PRINTING, WATER· leviable under' PROO FIN G, SHRINK· sub - heading ·PROOFING, ORGANDIE Nos. 5206.31 PROCESSING OR ANY to 5206.39 and OTHER PROCESS OR ANY 5206.90, as the· case may TWO OR MORE OF THESE be, depending PROCESSES WITH THE AID OF POWER OR STEAM upon the ave­ rage count of 5206.10 -Controlled fabrics Nil yarn in the 5206.20 -Specified· Drill Fifty per cent fabric and the of the duty value per leviable under square metre of sub ~ heading the fabric Nos. 5206.31 52(Yf .9(' -Other Twenty •.fiv .. · to 5206.39 and . per cent. of 5200.90, as the the duty le­ case may viable under be, depending sub - heading upon the ave· Nos. 5206.. 31 rage count of to 5206.39 aM yarn in the 5206.90, as· fabric.. and tho the case .may value per be, depending square metre upon ·the ave­ of the fa br!c rage count of yarn in :the- -Fabrics, in which the average . fabric and the count . of yarn is less value' pei'"' than 51: square metre· . 5206.31 --Of vallie .not ex c e e din g 'Nil of the fabric rupees five 'per 'square metre 52.08 COTTON FABRICS {EX- 5206.32 --Of vahle. exceeding rupees five 1.50% CLUDING FABRICS CO. but not exceecUrig rupee's six VERED UNDER HEAD. per square metre ING NOS. 52.09, 52.10, 52.11 and 52.12}, - . S206.33 - -Of value exceeding rupees six 2% "but not exceeding 'rupees (a) WOVEN ON HAND· seve,n per-square' metre LOOMS, AND 5206.34 --Of value exceeding rupf?e8 3% (b) SUBJE;CT.ED TO !3even but not exceeding THE PROCESS OF BLEA· CHING, MERCERISING, .rupees .ei~ht .p~ B9uare.-. metre DYEING,PRINTING,WA. TERPROOFING. SHRINK. 5206.35 --Of value exceeding rupees eight 3.500/. ·PROOFING, ORGANDIE but not. exceeding rupees "PROCESSING OR ANY nine per square metre . OTHER PROCESS OR ANY B:N~D~F~E~B~R=U~A~R~y~,~1=9~9~O_~(~M=A=G=H=A:~1~3,~1=9=121)~ ______.~

(1) (2) (3) (4) (1) (2) (3)

TWO OR MORE OF THESE ANY OTHER TEXTILE PROCESSES MATERIAL, AND -Processed without the aid of (iG, . . FINGi . SHRINK-PROOF­ PRINTING, WA:r:E:R~ROO_ FING,- SHRINK"PROOF_ ING, ORGANDIE PROCES­ SING OR ANY OTHER. lNG, ORGANDIE PROCES­ SING OR ANY OTHER· .PROCESS OR ANY.TWO PROCESS OR ANY TWO OR MORE OF THESE PRO­ CESSES, OR MORE OF THESE PRO­ CESSES, .. (e) CONTAINING (i) CO­ (e) CONTAINING (i)CO. TTON; AND (ii) POLYES­ TTON, AND (ii) POLYES­ TER STAPLE FIBRE, AND TER . STAPLE . FIBRE (

(2) (3 ) (4) (1) (2) (3) (4)

52.12 5212.00 COTTON FABRICS, COVE­ Nil 5303·.32 w -Containing ramie and polyester RED IN' HEADING NOS. staple fibre (not" contai.ning 52.09, 52.10 AND 52.11,­ any other textile mate­ (a) WOVEN ON HAND­ rial) in which the· pro­ LOOMS, AND portion. of poly~ster staple fibre.,is more than 40% by (b) SUB.rEC'l'ED '1'0 THE weight of the total fibr~ Us. 4 per PROCE~S OF BLEACHING, MERCERISING, DYEING, content kilogram PRINTING, WA'l'ERPROO­ 5303.39 - -Other Rs. 10 P"'" FING; SHRINK-PROOF­ kilogram ING, ORGANDIE PROCES­ 53.04' 5304.00 OTHER VEGETABLE TEX- 12% SING OR ANY OTHER TILE FIBRES AND YARN PROCESSOR ANY TWO THEREOF; PAPER YARN 'OR MORE OF THESE PRO­ CESSES, BY A FACTORY 53.05 5305.00 WOVEN FABRICS OF FLAX 15% OWNED BY A REGIS'l'E­ 53.06 WOVEN ~'ABRICS OF roTE E.EDHANDLOOM CO-OPE· (I N C L U DIN G BIMLI­ RATIVE SOCIETY OR PATAM ro'l'E OR MESTA ANY ORGANISA'l'IOWSE'l' FIBRE) OR OF OTHER UP OR APPROVED BY TEXTILE BAST FIBRES THE GOVERNMENT FOR 5300.10 -In or in relation to the manu­ Nil THE PURPOSE OF DEVE. facture of which no' process LOPMENT OF HAND­ is ordinarily carried .on with LOOMS the aid. of power -Other: CHAPTER 53 5306.21 --Fabr.iCs damaged or sub-stan­ Nil Other vegetable textile fibres;' paperyarn, woven dard, not exceeding 92 cms fabrics of such yarns in length 5306.29 --Other Rs.660per Heading Sub- tonne No. heading Description of goods Rate of duty 53.07 WOVEN FABRICS OF RAMIE No. -Containing (i) ramie and (ii) polyester staple fibre, whe­ (1) (2) (3) (4) ther or not containing cot­ ton or anyone or more of 53.01 FLAX FIBRE; FLAX YARN artificial staple fibres (not 6301.10 -Flax Fibre 12% containmg any other textile 6301.20 -Waste yarn (hard waste) of Nil material), in which the pro­ flax portion of polyester staple -In 'or in relation to the manu­ fibre is more' than 40% by facture of which any process weight of the total fibre is ordinarily ,carried on -with conte~t; the aid of power: 5307.11 - -Of value nq.~ excee~g rupees 5% 5301.31 --!'jot con~ining or containing twenty-t'ive per square metre not more than -one-sixth by '5307 .12 - -Of vallie exceeding rupees 5% plU8 weight of synthetic staple twenty-five per square metre Rs. 2 per fibre calculated on--the total 5.5 paise square fibre content . per COWlt metre per kilo­ 5307.90 -Other gram 10% 5301.32 .. ..containing more than one. 63.03 5308.00 WOVEN FABRICS OF PA- 12% -sixth by weight of synthetic PER YARN AND OTHER staple fibre calculated on Rs. 18 per VEGE'l'ABLE TEXTILE FI­ ) the total fibre content kilogram BRES 5301.90 -Other NU 53.li2 Y AR N, '.r W 1ST AND CHAPTER 54 THREAD, OF JUTE (IN­ CLUDING BIMLIPATAM Man-made filaments ro'l'E OR MESTA FIBRE) Notes OR OTHER TEXTILE BAST FIBRES 1. Heading Nos, 54.02 and 54.04 do not apply to 5302,10 -Waste NU synthetic or !u1dficial filament tow of Chapter 55. 6302~20 -In or in relation to the manu­ facture of which any process 2. For the purposes of. heading Nos. 54.03 and is ordinarily carried on with Rs.660per 54.05, the denier of textured yarn shall be determi­ the aid of power tonne ned in the manner specified below, namely:- 5302,90 -Other Nil 63.03 RAMIE FIB'RE; RAMIE (i) 90 metres of yarn shall be measured off YARN using a wrap reel ensuring just sufficient tension 5303.10 -Ramle Fibre 12% . during reeling to remove the crimp but not to 5303.20 -Waste yarn (hard waste) of stretch the yarn, . ramie NU -In or in relation to the manuw (ii) The said 90 metres of yarn shall then be factUre of which any process weighed on a preciSion balance and the weight in 1s ordinarily carried on with grams noted. the aid of power: 5303.31 --Not containing any synthetic Re. 1.00 (iii) The denier of ~uch yarn shall thereafter be . staple fibre per kilo-­ calculated hy multiplying the weight noted under gram clause (il) by 100. $lfD FEBRUARY, 1990 (MAGHA 13, 1911) '--"-' ---.'-....

(iv) the In the case pf plied texture4. yarn, (1)", (2) (3 ) (4) denier so calculated under clause (iii) . shall be divided by, the n~bcr' of Plies .contained in such t:: .. ; 5403.HO -Other ,Rs. 99.00~ yarn so ru<.tO arrlv:eat the denier of single ply per yam. ~ .. " kilogram 3. In relation t6products of' heading Nos. 54.09. 54,04 ARTIFIClAL "F I LAM E N 'l' YARN AND . SEWING 504.10, 54.11 and 54.12, bleaching', dyeing, printing, THREAD,. INCLUDING shrink-proofing,' tenteririg,heat-setting,creaseresis­ ARTIFICIAL M0J:i10FILA­ tant processing:ora?:y other'proce~s or a?y.one.or ,MENT OF LESS THAN 60 more of these processes shall ,runount to manufac­ ,DENIERS,NOT .TEXTU­ ture'. RED :". '-Of CellulQse. acetate: 4. In this Chapter,'waste" means wastes arising .. 540'4.11 - -Below· 75 deniers Rs.13.73 . per in or in relati

5402.91 --Below 30 deniers Rs. 61.60 5404.26 . --350 deniers and above but Rs. 4.18 & pe~ below 1:1aQ deniers per kilogram kilogram 5402.92· ':"::..:.gO _de~~r~'-and aPov.e,but below Rs.53.90 5404.27 :--Ab.~)Ve 1.100 deniers Rs. 2.22 75 deiii,e_rs per per kUoG"l'am kilogram 5402.93 - -75 den.i~rs and aooye. Rut below Rs. 38.50 ARTIFICIAL FILAMENT 10.0 -~enil?rs per Rs. 18.83 kilogram YARN INCLUDING :ARTI­ per FICIAL MONOFILAMENT kilogram 5402.94 ':"-100 deniers 'and~above but not Rs. 30.80 OF 'LESS THAN' 60 . DE­ . 'above 750. .deniers per NIERS, TEXTURED kilogram 5402.95 c.:Above .750" deniers Rs. 5.50 SY~~b~ 60 D~~'i~:~\~R pel' MORE' AND OF WHICH kilogram J:i10. CROSS - SECTIONAL 54.03 SXNTHE:TIC. F I LAM E N T DIMENSIPNE X C E E D S . YARN: INCLUDING SYN­ 1 MM;· STRIP" AND THE THETIC, MO~OIfILAMENT LIK;E (FOR, EXAMPLE, OF L1!:SS THAN 60 DE- ARTIFICIAL STRAW) OF ····NIERS;· TExTuRED' SYNTHETIC TEXTILE MATERIALS OF ,AN AP­ -Of' p-olyamlcte8": .. PARENT WIDTH'NOT EX­ 5403.11 "-'.:-750' deruers and below Rs. 61.60 CEEPING. 5 MM . ,.:-~ '.- "'. . '. per ~. -Monofilament:· kilogram 5403.12 "':-Above:750.'.:deruers . . ~ Rs. 7.15 5406.11 . --Of hiS'h'deri~ity polyethylene Nil per 540'6.12 . :"'-Of .. polyPtopylf;}l1e. Nil kilogram 5406.19. --Other·.', . Rs. 99 per 5403.~ .- cOf PCJYeste~ .. R~. 73.70 k!1ogram per 5406.90 -,Other Rs, 99 per kilogl"'am kilog'ram SERIES 1 No. 44 .

(1) (2) (3) (II' (S) (4) .

114.07 5407,00 ARTIFICIAL MDNDFILA- ItS. 18.83 CESSING o.R ANY o.THER MENT DF 60 DENIERS DR per PRo.CESS o.R ANY TWO. MDRE AND DF WHICH kilogram DR Mo.RE DF THESE NO. CRDSS-SECTIDNAL PRDCESSES, WITHo.UT DIMENSION EXCEEDS THE AID o.F Po.WER DR 1 MM; STRIP AND THE STEAM LIKE (Fo.R EXAMPLE, 5410.10 . -Proeessed without the use of Nil ., ARTIFICIAL STRAW) o.F machines ARTIF~CIAL T EXT I L E .. i '"5410.2Q ...... :...Processed with the use of ma­ Nil MATERIALS DF AN AP­ chines PARENT WIDTH No.T EX­ CEEDING 5MM 54.11 FABRICS o.F MAN-MADE FILAMENT YARN (IN­ 114.08 5408.00 FABRICS o.F MAN-MADE Nil CLUDING FAERIeS' DB­ FILAMENT YARN (IN­ TAINED FRDM MATE, CLUDING FABRICS o.B­ RIALS DF HEADING No.S. TAINED FRDM MATE­ 54.06 AND 54.07 BUT EX­ RIALS o.F HEADING No.S. CLUDING FABRICS CD­ 114.06 AND 54.07),- VERED UNDER HEADING '(a) WOVEN, AND NO.. 1>4.12),--' (b) No.T SUBJECTED (a) Wo.VEN o.N HAND­ TO ANY PRo.CESS LODMS, AND M.09 'FAERICS DF MAN-MADE (b) SUBJECTED TO. THE FILAMENT YARN (IN­ PROCESS DF BLEACHING, CLUDING FABRICS o.B­ DYEING, PRINTING, TAINED .FRDM MATE­ SHRINK-PRDOFING, TEN­ RIALSDF HEADING NDS. TERING, HEAT-SETTING, 54.06 AND 54.07 BUT EX­ CREASE RESISTANT PRO... CLUDING FABRICS CD­ CESSING DR ANY o.THER VERED UNDER HEADING PRo.CESS o.R ANY TWO. NO.. 54.12),- OR Mo.RE o.F THESE (a) WDVEN o.N LODMS PRo.CESSElS OTHER THAN HAND­ . ,-Processed without the aid of LODMS,·AND power or steam~ (b) SUBJECTED TO. THE 5411.11 .... -Processed without the use of Nil PRDCESS.o.F BLEACHING, ma.chines DYEING, PRINTING, 5411.12 --Processed with the use of ma­ NU SHRINK-PRDDFING, TEN­ chines TERING, HEAT-SETTING, . CREASE RESISTANT PRo.­ --Prooessed with the aid of CESSING o.R ANY DTHER power or steam: PRO,CESS o.R ANY TWO. 15411.21 --Processed by a factory owned Nil o.R Mo.RE o.F THESE by a State Government PRo.CESSElS WITH THE Handloom Development Cor­ AID o.F POWER o.R poration or an Apex Hand­ ·STEAM loom Co-operative SOCiety '1>409.10 -Of value not exceeding rupees Nil approved, .in either case, in . thr~ per square metre this behalf by Government". 5409.20 -Uf value exceeding rupees three Nil of India on the recommenda­ but not exceedIng rupees nine tion of the Development per square metre Commissioner for Hand­ • looms 5409.30 -Of value exceeding rupees nine Nil but not exceeding rupees .se­ 5411.29 - -Other Nil venteen per square metre M.1Z FABRICS o.F POLYESTER 5409.40 -Of value exceeding rupees se­ Nil FILAMENT YARN,- venteen but not exceeding (a) Wo.VEN, rupees twenty per square metre (b) SUBJECTED TO THE PRDCESS o.F BLEA­ 5409.50 -Of. value exceeding rupees Nil CHING, DYEING, PRINT­ twenty but not exceeding ru­ ING,. SHRINK-PRDo.FING, pees twenty-five per square TENTERING, HEAT-SETT­ metre ING, CREASE RESISTANT 5409.60 -Of value exceeding rupees Nil PP.DCESSING o.R ANY twenty-five ,~er SCiuare metre DTHER PRDCESS DR ANY 114.10 TWO. o.R Mo.RE o.F THESE FABRICS o.F MAN-MADE PROCESSES, FILAMENT YARN (IN­ CLUDING FABRICS o.B­ . (e) Co.NTAINING TAINED FRo.M MATE­ . (i) CDTTDN, AND RIALS o.F HEADING NDS. (ii) PDLYESTER STA­ 54.06 AND 54.07 BUT EX­ PLEFIBRE CLUDING . FABRICS CO­ .NOT ANY DTHER TEXTILE VERED 'UNDER HEADING MATERIAL), AND NO.. 1>4.12), "- (eI) IN WHICH .THE (a) Wo.VEN o.N LOo.MS PROPORTIo.N o.F POr.,. o.THER THAN HAND­ YESTER STAPLE FIBRE LOOMS, AND AND YARN IS LESS (b) SUBJECTED TOTHEl THAN 70% BY WE~HT PROCESSo.FBLEACHIN~ DF THE TDTAL RBRE DYEING, PRINTING, CONTENT SHRINK-PRDOFING, TEN­ Ml2.10 -Of value not exeeedlng rupe"" Nil TERING, HEAT~ETTING, twenty, five . per oqu..,.. CREASE RlilSiSTANT PRO- metre £ND FEBllUARY, 1990 (MAGHA 13, 1911) ------~------

11) (2) (3) ( 4) (1) (3i (4)

5412.20 --Of value exceeding rupees Nil --Waste yam (hard waste): tWeJ:lty-five per square metre 5503.:11 - -Of acrylic or modacrylic Nil 5503.:19 .-Other Nil CHAPTER 56 YARN (INCLUDING SEW­ ING THREAD) OF SYN­ Man-Made Staple Rbres THETIC STAPLE FIBRES Notes 5504.:W ~Yarn cohtaining 50 per cent. or Nil more -by weight of poly~ 1. For the purposes .of Heading Nos. 55.01 anoi propylene 55.02, synthetic filament tow and artificial filament -Yarn in which -polyester staple tow apply only to tow, consisting of parallel fila­ fibre predomin:ates: mentsof a uniform length equal the length of the 5504.!n --Containing cotton (not con- Rs. 1,76 to ta.1ning any other textile ma- per tow, meeting the following specifications; terial)" and in w~ch the pro- kllogram (a) Length of tow exceeding 2 metres; - portion of polyester staple fibre is less than 70 per cent. (b) Twist less than 5 turns per metre; by' weight of the total fibre content ( c) Measuring per filament less than 60 deJ,iers ; 5504.:~2 --Containing-cotton, ramie"or ai-" R.: 3.1l2 and tificial staple fibre or any per one or more of these fibres; kilogram (d) TOttal measurement of tow more than 18,000 (not containing any other textile material) and in deniers. which the proportion of polyester staple fibre is less In addition, in the case of synthetic filament tow: than 70 per cent. by weight the tow must be drawn, that is to say, b.e .incapable of the total fibre _content of being stretched by more ;than 100% of its length. 5504.~:9 - -Other Rs. 26.40 per 2. In relation to products of Heading Nos. 55.08 kUogram -Yarn In which acrylic or mo­ to 55.12, bleaching, dyeing,printing, shrink-proofing, dacrylic staple fibre predo- tentering, heat-setting, crease resistant. processing or ~. minates bY'weight: . any other process or anyone or more of these pro­ 55{)4:.~:1 - -Yarn containing other s:yn­ Nli cesses shall amount to 'manufacture'. thetic staple ,fibre in the :('orm of waste or in the form of fibre produced out of such 3. Sub-heading Nos. 5503.11, 5503.12, 5503.19 and wastes 5503.20 apply only to waste arising jr., or in relation 5504.:12 --Yarn, not containing or con­ Nil to, the manufacture of man-made staple fibres. taining not more than one sixth by weight of other Heading Sub- synthetic staple fibres, cal­ . No. heading Description of goods Rate of duty culated on the total' fibre No. content 5504-.a9 --Other Rs. 18 per (1) (2) (3\ (41 kUogram 5504.110 -Other Rs. 26.{0 55.01 SYNTHETIC STAPLE FI­ .. per BRES AND TOW, INCLUD~.. kUogram ING TOPS THEREOF 05.05 YARN (INCLUDING SEWING 5501.10 -Of polyamides Rs. 33 per. THREAD) OF ARTIFICIAL kllogram ST4.PLE FIBRES, NOT 5501.20 -Of polyesters Rs. 22 per CONTAINING SYNTHE­ kilogram TIC STAPLE FIBRES 5501.30 -Acrylic or modacrylic Rs.8.80 5505.'.0 -In i:1r in relation to the manu- Nil per facture of which no process kilogram Is ordinarily canied on with 5501.90 -Of polypropylene Nil . the aid of power 5501.90 -Other Rs. 33 per . 5505.!~ -In or in relation to tlle manu- Nll kilogram facture of which any process 55.02 5502.00 ARTIFICIAL STAPLE FI- Rs.4.40 j·s ordinarily camed on with BRES AND TOW per the aid of power and which kilogram is supplied mplain (straight) reelhanks, whether slJigle 01" 56.03 WASTE (INCLUDING multiple told. NOILS, WASTE Y A R N AND GARNETTED -In or relation to the manu­ STOCK) OF MAN-MADE faoture of which any process-~ FIBRE. is o-rdin$rlly carried on With -Of synthetic staple_ fibre and the ai~ of power and wbic1l tow:' ~ is supplied in cross reel­ hanks, whether single Or 5503.11 - -Of high density polyethylene . Nil multiple fold purch&:!ed by ~ 5503.12 --Of polypropylene Nil a registered handloom ca­ 5503.19 --Other 6O%,or ,·operative society' or any Rs. 9 per organisation set up or kilogram approved by the :Govern­ whlch- ment for the develQpment of , ever is less handloorns and payment for which is made by cheque 5503.20 - -Of artificial staple fibres and Re.l per drawn by suchco-=.. tlye ~ kilogram lJOCiety ·_or' Org.a.n1liat1On,: as SERIES] No.n

(1) (2) (3) (4) (1) (2) (3) (4)

.·.·t;he cw;;_e.. may ·be,·Qn,its own . (b) ,SUBJECTED TO THE . . Q~' ac~ount:· . PROCESS OF BLEACHING• . ... Dy);i):Nq•.. P R i I'< TIN G. 5:)05.31 --Of not exceeding 25 Nil ~unts SHRINK-PROOFING. TEN­ 5505.32 .--Of count;:; exceeding 2_5.but not 4.40 paise ~ TERlNG.HEAT-SETTING. . . exceeding 35, plus 2.64' " CREASE-RE SI STANT paise per PROCESSING OR ANY count ex~ OTHER PROCESS OR ANY ceerung 2il TWO OR MORE OF THESE 5505.33' ",::""Of countS exc_eeding ?5 but not 25;40 paise PROCESSES WITH THE ~xc~eding._ 45,:.: . plus 4.40 . Arti OF POWffiR UR S'1'ffiAM. .'• 'paise per 1l50S.10 --Of- va1ue hot exceeding rupeeS Nil count ex­ t.h:ree' per square metre: . ceeding 35 5508.20 -'-Of value exceeding rupees three Nil 55'OQ.34 :.-:& Counts ~ceeding' 4p but not 70.40 paise , but not -exceeding' r.up~· .exceedlng 55' plu. 7.04 ,_ .nine -pet' square me~re , paise per 5_508.30 - """::'Of value" exceeding rupeeS nine Nil count ex­ but,not exceeding rupeesc-se.. _ ceeding 4~ venteen per square metre M{)5.35 ,,"{)t count.. exce fibre" and polyester staple per 55.11 AND 55.12).- fi,bre", .(nqt: containing any kilogram other textile material), and (a) 'WOVEN ON HAND­ LOOMS. AND ,~ Which -the proportion of' polyester staple ~ibre is more (b) SUBJECTED TO THE '.1 , th~_.40% __ by_'weight of the PROCESS OF BLEACHING. -' ~tal fibre" ~on~@t. DX'llJING. P RI NT I N G. ','c SHRINK-PROOFING. TEN­ 5506.:/9' ~...other Rs. 9.90 TEmNG. HEAT-SE'L'TING. per CREASE.- R KS! S TAN T kilogram PRO.CESSING. OR ANY 55.07 5507.OQ·. FABRl:CS' OF. MAN-MADE Nll OTIfER .PROCESS OR ANY !)TAPLE FIBRES. ~ TWO OR MORllJ OF THESE " .. , . (ltJWOVEN, AND PROCESSES (bY NOT SUBJECTED ., -Pr6c~se(f witho~t .ilie aid of C', TO 'ANYPROCESS power or steam: 5510.11 :-..:..Pr'ocessed'·'with~tit 'the use 9f :Nil 55.08 FABRICS OF. MAN-MADE machines: ",.Y_, . STAPLE FIBRES. EXCLU_ .5510.12 - -Processed with the- - use of Nil .., . DING FABRICS COVERED machines '.' "UNDER" HEADING NOS. ',' 55.11 AND 55.12.- -Processed with the aid of power or steam: " .. (a)WOYEN ON LOOMS 'oTHER' THAN HAND­ 5510.21 --Processed by a factory owne~ ". LOOMS;' Aim . . - by -a State', GOvernment' -' ' -;"~ - " Handloom Development 'Cor~ 2ND fEBRUARY, 1990 (MAGHA 13, 1911) ------699

(n (2) (3 ) (4.) ------~------(1) (2) (3) (4)

poration or an Apex Hand­ IS MORE THAN 40% BUT loom Co-operative Society LESS THAN 70% BY approved, in either case, in WEIGHT OF THE TOTAL this behalf by Government FIBRE CONTENT of India on the recommenda­ -Woven on looms other than tion of the Development handlooms: Commissioner for Handlooms (;{)12.l1 - -Of value not exceeding rupees Nil 5510.29 ~-Other Nil twenty.;.f1ve per square metre 'All FABRICS OF POLYESTER !i5l2.12 --Of value exceeding rupees Nil STAPLE FIBRE, - twenty-five per square metre (a) WOVEN, -Fabrics woven on handlooms: (b) SUBJECTED TO THE U512.21 --Processed with the aid of . PROCESS OF BLEACIDNG, power or steam by a factory DYEING, PRINTING, ovmed by a State Govern­ SHRINK-PROOFING, TEN­ ment HandloQm Develop­ TERING, HEAT-SETTING, ment Corporation or Apex CREASE-RESISTANT Handloom Co-operative So­ PROCESSING OR ANY ciety approved, in either OTHER PROCESS OR ANY case, in this behalf by Go­ TWO OR MORE OF THESE vernment of India on the PROCESSES, recommendation of the De­ (e) CONTAINING COT­ velopment Commissioner for TON (NOT CONTAINING Handlooms, ANY OTHER TEXTILE 6512.28 --Other fabrics, of value not Nil MATERIAL), AND -eXceeding rupees twenty- (d) IN WHICH THE -five per square metre PROPORTION OI!' POLYES­ .~512.29 --Other fabrics, of value exceed- Ntl TER STAPLE FIBRE IS jng rupees twenty-five per LESS THAN 70% . BY square me~re WEIGHT OF THE TOTAL FIBRE CONTENT ~------Woven on looms other than CHAPTER 56' handlooms: 5611.11 --Of value not exceeding rupees Nil Wadding, felt nad nonwovens special yarn.; twenty-five per square metre twine, cordage, ropes and cable. and 5511.12 - -Of value exceeding rupees Nil twenty-five per square metre article:) thereof -Woven on handlooins: Notes 5511,21 --Processed by a factory owned Nil by- a State Government 1. ~l'his Chapter does not cover: Ha.ndloom Development Cor­ poration or an Apex Hand­ (n) Wadding, felt or nonwovens, impregnated, loom Co-operative SOCiety approved,. in either case, coated or covered with substances or preparations in this behalf by Govern­ (fol' example, perfumes or cosmetics of Chapter ment of India on the recom­ mendation of the Develop­ 33, :>oaps or detergents, polishes, creams. or similar ment Commissioner for preparations of Chapter 34, fabric softeners of Handlooms Chapter 38) where the textile material is present 5511.28 --Other fabrics' of va.lue not ex­ Nil ceeding rupees twenty-five merely as a carrying medium; per s_quare metre (b) Textile products of Chapter 58; 5511.29 --Other fabrics of value exceed­ Nil ing rupees twentY,,:,five per square metre (,~) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (Chapter :">-5.12 FABRICS OF MAN-MADJiJ STAPLE FIBRES:- 68); (,,) WOVEN, (d) Agglomerated or reconstituted mica, on (b) SUBJECTED TO THE PROCESS OF BLEA­ a backing of felt or nonwovens (Chapter 68); CHING, DYEING, PRINT­ ING, SHRINK-PROOFING, (e) Meltal foil on a backing of felt or nonwovens '1' E N ri'.E R I N G, HEAT- (Section XV), -SETTING, CRill A S .;- -RESIS'l'ANT PROCESS- ING OR ANY OTHER 2. The term 'felt' includes needleloom felt and PROCESS OR ANY T\VO fabrks consisting of aweb of textile fibres the cohe­ OR MORE OF THESE PROCESSES sion cf which has been enhanced by a stitCh-bonding (e) CONTAINING (I) proee3s llsing fibres from the web itself, COT TON, (II) POL, YESTER STAPLE FIBRE, 3, Heading Nos, 56,02 and 56,03 cover respectively (III) RAMIE OR ANY ONE OR MORE OF ARTIFICIAL felt aad nonwovens; impregnated, coated, covered or STAPLE FffiRES (NOT laminated with plastics or rubber whatever the CONTAINING ANY nature of these materials (compact or cellular), OTHER TEXTILE MATE­ RIMJ), AND Heading No, 5$,03 also includes nonwovens ill (d) IN WHICH THE PROPORTION OF POL­ which plastics or rubber forms the bondin~ subs­ YESTER STAPLE FIBRE tance, 700 SERIES I No. 44 ~-~------~------

H:~a,ding Nos. 56.02 and 56.03 do not however. (1) (2) (3) (4) cover: AND S~I'RIP' CHENILLE) (a) Felt, impregnated, coated, covered or lami­ YARN (INCLUDING FLOCK nated with plastics or rubber, containing 50% or CHENILLE YARN) less by weight of textile material or felt complr:tely 56.07 TWINE, CORDAGE, ROPE embedded in plastics or rubber (Chapter 39 or AND CABLES, WHiIl'rEER Chapter 40); OR NOT PLAITED' OR BRAIDED AND WHETHER (b) Nonwovens, either comp1etely embedded in OR NOT IMPREGNATED. COATED, COVERED OR plastics or rubber; or entirely coated or covered SHillATHED WITH RUB­ on both sides with such materials, provided that BER OR PLASTICS such coating or covering can be seen with the -Of jute, of heading No. 53.02: naked eye with no account being taken of any 5607.11 --Waste Nil resulting change of colour (Chapter 39 or Chapter 5607.19 --Other Rs.660 40); or per tonne 5607.90 -Other 12% (c) Plates, sheets or strips of cellular plastiCS 56.()3 5608.00 ARTICLES OF YARN, STRIP 12% or cellular rubber combined with felt or nonwo­ OR THE LIKE, TWINE, vens, where the textile is present merely for CORDAGE. ROPE OR CA­ reinforCing purposes (Chapter 39 or Chapter 40). BLES, NOT ELSEWHERE SPECIFIED OR INCLUDED 4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 54.06 or 54.07, CHAPTER 57 in which the impregnation, coating or covering can­ not be seen with the naked eye (usually Chap­ Carpets and other textile foor coverings ters 50 to 55); for the purpose of this provision, Notes no account should be taken of any resulting change 1. For the purposes of this Chapter, the term of colour. ~ ~ 'carpets and other textile floor coverings' means floor coveriLgs in which textile materials serve a1 Heading Sub- the exposed surface of the article when in use and No. heading· Description of goods Rate of duty includes article having the characteristics of textile ~o. (1) (2) (3) (4) floor coverings but intended for use for other pUJ:'o. poses. 56.01 5601.00 WADDING OF TEXTILE MA- 12% TERIALS AND ARTICLES 2. This Chapter does not cover floor covering THEREOF (FOR EXAM­ underlays. PLE,.SANITARY TOWELS AND TAMPONS); TEXTI­ 3. For the purpose of heading No. 57.01, the term, LE FIBRES, NOT EXCEE­ DING 5MM IN LENGTH 'machines' shall not include manually operated looms (FLOCK), TEXTILE DUST and marmally operated implements, used indepen­ AND MILL NEPS dently by hand, such as hooking gUllS, tufting guns and knitting guns. 56.02 FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED Heading Sub·· No. heading Description of goods Rate of duty 5602.10 -Of wool 12% No. 5602.90 -Other 12% (1) (2) (3) (4) 56.03 5603.00 NON-WOVENS, WHETHER 12% --~----,...,------~----~------OR NOT IMPREGNATED, 57.01 CARPETS AND OTHER TEX­ COATED, COVERED OR LAMINATillD TILE FLOOR COVERINGS, KNOTTED, TUFTED, OR FLOCKED, WHETHER OR 56.04 5604.00 RUBBER THREAD AND 12% CORD, TEXTILE COVE­ N01' MADE UP (EXCLUD­ RED; TEXTILE YARN, ING DARI. SATARANJI AND STRIP AI\TJ) TrIE NAMDAHS, JUTE CAR­ PETS AND COlR CAR­ LIKE OF HEADING NO. PETS) 54.06 OR 54.07, IMPREG­ NATED, COATED, COVE­ -In or in any relation to the RED OR SHEATHED WITH manufacture of which any RUBBER OR PLASTICS process is ordinarily carried on with the aid of machines: 56.05 ~605.00 METALLISED YARN, WHE­ 0701.11 --Not embossed TEER OR NOT GIMPED, W% BEING TEXTILE YARN, 5701.12 --Embossed 30% ORSTRlp·OR THE LIKE 5701.90 -Other Nil OF HEADING NO. 54.06 57.02 CARPETS AND OTHER TEX­ OR 54.07, COMBINED TILE FLOOR COVERINGS WITH METAL IN THE FORM OF THREAD, STRIP (OTHER THAN THOSE OF HEADING NO. 57.01) OR POWDER OR COVE­ RED WITH METAL INCLUDING FLOOR COV­ ERINGS OF FELT, WHE­ 5605.10 -Of man-made filaments Rs. 93.50 THER OR NOT MADE UP per 5702:10 -Floor coverings of Coir kilogram Nil 5702.20 -Floor covertugs of jute 5605.20 -Other 12% Rs.660 pertonn~ 00.00 5606.00 OTEER SPECIAL YARNS IN­ 12% 5702.90 -Other 30% ~ CLUDING GIMPED YARN. 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 701

CHAPTER 58 (1) (2) (3) (4), Special woven fabrics; tufted textile fabrics; 580:'-19 --Other lace; embroidery 8% 580:1.90 -Other Nil Notes 58.03 580.3.00 GAUZE 8% 58.04 TULLES AND OTHER NE'l' 1. This Chapter does not apply to textile fabrics FABRICS, NOT INCLUD­ referred. to in Note 01 to Chapter· 09, impregnated, ING WOVEN, KNITTED Coated, covered or laminated and other goods of OR CROCHETED FABRICS; LACE IN THE PIECE, IN Chapter 59. STRIPS OR IN MOTIFS -Lace, in or in ·relation to the 2. Heading. No. 58.01 also includes woven weft manufactUre of which any pile fabrics 'which have not yet had the floats cut, process is ordinarily carl'ied at which stage they have no pile standing up. on with ,..the .aid of power 01" steam: 3. For the purpose of heading No. 58.03, 'gauze' 5804.11 --Of cotton 8% means a fabric with a warp composed wholly or 580,1.12 --Of man-made textile materials Nil in part of standing or ground threads and crossing 5804.19 --Other 12% or doup threads which cross the standing or ground 580,1.90 -Other 12% threads making a half turn, a complete turn or 58.05 EMBROIDERY IN THE PIE­ 'more to form loops through which weft threads CE, IN STRIPS OR IN pass. - MOTIFS -Manllfactured with the aid of vertical type automatic 4. Heading Nos.' 5S.04 does not apply to knitted shuttle embroidery machines .net fabrics of twine, cordage or rope, of heading operated with power: No. 56.0S. 580ti.ll --Embroidery on base fabriCS of 20% plw silk,· of Chapter 50 the duty 5. In heading No. 58.05, the expression 'embroi­ for the dery' means inter alia embroidery with metal or time being glass thread on a visible ground of textile fabric, leviable on base fa­ and sewn applique work of sequins, beads or orna­ brics under mental motifs of textile or other materials. The Chapter 50, heading does not apply to needlework tapestry. if not aIM ready paid 6. In addition to the products of heading No. 5S.06, . 5801).12 --Embroidery on base fabriCS of 25% plus this Chapter also includes articles made of metal wool, of ChapteT 51 the duty for the thread and of a kind used in apparel, as fUrnishing time being fabrics or for similar purposes. leviable on base fa­ 7. The processes specified in sub-heading Nos. brics under 5802.12 and 5S02.14 shall amount to 'manufacture'. Chapter 51, if not al­ ready paid Heading Sub- 580H.13 --Embroidery on base fabrics of 20% plus No. heading DeSCription of goods Rate cf duty cotton, of Chapter 52 the duty No. for the (1) (2) (3) (4) time being leviable on base fa­ 58.01 WOVEN PILE FABRICS AND brics under C CHENILLE FABRICS; 'l""U­ Chapter 52, FTED TEXTILE' FABRICS if not. aIM 5801.10 ----Of wool or fine animal hair 10% ready paid -Of c(;)tton 8% 5801.20 580:,.14 --Embroidery on base fabrics of 20% plus 5801.30 ---Of man-made textile materials Nil man-made filament yam. of the duty 5801.90 -Other 12% Chapter. 54 or fabriCS of for the man-made staple fibres' of time being 0158.02 TERRY TOWELLING AND Chapter 55 leviable on SIMILAR WOVEN TERRY base fa­ FABRICS bricsunder -In or ,in relation to the manu­ Chapter·54 facture of whtch any'process or 55, as is ordinarily carried on with the case the aid Of power or steam: may be, 5802.11 - -Of cotton fabrics, not subjected Nil if not al­ to any process ready paid 5802.12 --Of cott6n fabrics, subjected to 8% 580{i.19 --othe:r embroidery 2\)% pI... the. process of bleaching, dye- the duty ing, printing or any other for the process or any two or more time being of 'these processes leviable on 5802.13· --Of man-made textile materials, Nil base faM not subjected to any process brics, if not 5802.14 ~-of man-made textile materials, NU already subJected to the process of paid - bleaching, dyeing, printing 580:;.90 -Other embroidery Duty t

nated or coated, of a kind used in machinery (1)' (3) (4) or for. other technical purposes ; (v) Textile fabrics reinforced with metal, of or Chapter a kind used for technical purposes' 55, as the • . J' case may (vi) Cords, braids and the like whether or be, if not not coated, impregnated or rei~forced with· already metal, of a kind used in industry as ·packing or paid lubricating materials; -Other: 5903.91 --Coated or laminated with pre­ Nil (b) Textile articles (other than those of head­ parations of low-density po­ ing Nos. 59.07 and 59.08) of it kind used for lyethylene technical purposes [for· example, textile fabrics 5903.99 - -Other 30% and felts, endless or fitted with linking devices, 59.04 LINOLEUM, WHETHER OR of a kind used in paper-making or similar ma­ NOT OUT' TO SHAPE; FLOOR COVERINGS CON­ chines (for example, for pulp or asbestos:cement)' SISTIKG OF A COATING gaskets, washers, polishing discs and other machi­ OR COVERING APPLIED nery parts J. ON' A TEXTILE BACKING, WHETHER OR NOT OUT TO SHAPE Heading Sub- No. heading Description of goods Rate of duty 59Q4.l0 -Linoleum 30% No., 5904.90 -Other 30%

(1) (2) (3 ) ( 4) 59.05 RUBBERISED TEXTILE FA- .. BRICS, OTHER THAN ------THOSE OF HEADING NO. 59.01 5901.00 TEXTILE FABRICS COATED 59.02 WITH GUM OR AMYLA­ 5905.10 -Of Cotton 8% OEOUS SUBSTANOES, OF A KIND USED FOR THE 5905.20 -Of man-made textile materials 8% OUTER OOVERS OF 5905.90 -Other 12% BOOKS OR THE LIKE; 59.06 TEXTILE FABRICS,OTHER- TRACING OLOTH; PRE­ WISE IMPREGNATED, PARED l-'AINTlNG CAN-· COATED OR COVERED VAS; BUOKRAM AND (INCLUDING FABRICS S I M rL A R STIFFENED COVERED PARTIALLY TEXTILE FABRICS OR FULLY WITH TEXTI­ 5901.10 -Of cotton 8% LE FLO OKS OR WITH 5901.20 -Of man-made textile materials Nil PREPARATIONS OONTAI­ NING 'TEXTILE FLOOKS) 59.02 TYRE CORD FABRIC OF -Fabrics covered partially or HrGH TENACITY YARN fully with textile flocks or OF POLYAMIDES, PO­ with preparation containing LYESTERS OR '~SCOSE RAYON textile flocks: 5906.11 --On' base fabrics of cotton 15% plus 5902.10 -Of polyamides Nil the duty 5902.20 -Of polyesters Nil for the 5902.30 -Of viscose rayon Nil time being leviable on 59.03 TEXTILE FABRICS, IMPRE­ base fa· GN'ATED; COATED, OOVE­ brics undel' RED OR LAMINATED Chapter 5-2, WITH PLASTICS, OTHER' if not THAN THOSE OF HEAD­ already (: -ING NO. 59.02 paid -Of base fabrics of cotton 5906.12 - -On base· fabrics of man-made 15% plus (Chapter 52): textile materials the duty 5903.11 --Coated or luminated vlith pre­ Nil for the parations of low-density po­ time being lyethylene leviable ou 5903.19 --Other 30% plus 'base fa­ the duty brics under. for the Chapter time being 54 or 55, leviable on as the base fa­ case may bricsunder be, if not Chapter 52, already if not al­ paid ready paid . 5906.19 --On base fabrics of other textile 15% plus -Of base fabriCS of man-made materials the duty textile materials (Chapter 54" for the. or Chapter '55): time being 5903.21 --Coated or laminated with pre· Nil levtable on parations of" low-density .po­ base fa­ lyethylene bricsj if not --Other 30% plus already the duty paid for the 590e.no :--Other 30% time. being leviable on 59.00 5907.00 TEXTiLE HOSEPIPING AND 12% base fa­ SIMILAR TEXTILE TU­ brics under BING, WITH OR - WITH­ OhapterM' OUT LINING, ARMOUR

------.2. This Chapter does not cover: (1) , (2) .. (3) (4) ------~------(a) Brassieres, girdles, corsets, braces and the ACCESSORIES OF OTHER .. like;.· MATERIALS 59.08 590&.00 TRANSMISSION OR CON- 25% (b) Worn clothing or other worn articles; VEYOR BELTS OR BEL- TING, OF TEXTILEO MA­ (0). Orthopaedic appliances, surgical belts, trus­ TERIAL, WHETHER OR ses or the like '(Chapter 90). NOT REINFORCED WITH METAL OR OTHER MA- Heading 8ub- TERIAL'" . No. hea.ding Description of -goods Rate of duty 59.09 5909.00 ALL OTHER TEXTILE PRO- 12% No. DUCTS AND ARTICLES (1) (2) . (3) (4 ) OF A KIND SUITABLE FOR INDUSTRIAL USE (FOR EXAMPLE, TEXTILE 61.01 6101,00 ARTICLES OF APPAREL. Nil FABRICS, COMBINED KNITTED OR CROCHE· WITH ONE OR MORE LA- TED, ALL SORTS YERS OF RUBBER, LEA- THER OR OTHER MATE- 61.02 6102.00 CLO'I'HING ACCESSORIES, Nil RIAL, BOLTING CLOTH, INCLUDING SOCKS, ENDLESS FELTSOFTEX- STOCKING. GLOVES, TILE FABRICS, STRAIN- SHAWLS. SCARVES. MUFFLERS, MANTILLAS. ING CLOTH) VEILS. TIES, BOW TIES, CRAVATS, KNITTED OR CHAPTER SO' CROCHETED Knitted or Crocheted Fabrics CHAPTER 62 Notes Articl,,. of apparel and clothing acce.sorie.s, not 1. This Chapter does not cover: knitted or crocheted (a) Crochet lace (Chapter 58); Notes (b) Labels, badges or similar articles, knitted 1. This Chapter applies only to made up articles or crocheted (Chapter 58); of any te.:tile fabrics other than wadding, excluding knitted or crocl.teted articles, other than brassieres, (c) Knitt~d or crocheted fabrics, impregnated, girdles, cc.rsets braces and the like, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics,. impreg­ 2. This Chapter does nut cover: nated, coated, covered or laminated, remain clas­ sified in this Chapter, (a) Worn clothing or other worn articles; 2. This Chapter also includes fabrics made of (b) Orthopaedic appliances, surgical belts, tl'US­ metal thread and of a kind used in' ap!iarel, as ses or the like (Chapter 90). furnishing fabrics or for similar purposes. Heading Sub- No. heading Description of goods: Rate of duty 3. Throughout this Schedule, any reference to No. 'knitted goods' includes a reference to stitch-bonded goods in which the cl.tain stitches are formed of (1) 12)' (3) (4) textile yarn. 62.01 6201.00 ARTICLES OF APPAREL, Nil ) NOT KNITTED OR CRO­ Heading Sub~ CHETED, ALL SORTS No. heading Description of goods Rate of duty No. 62.02 6202.)0 CLOTHING ACCESSORIES, 12% NOT KNITTJi.iD OR CRO­ (1) (2) (3) (4) CHETED. INCLUD­ ING HANDKERCHIEFS, SHAWLS, SCARVES, 60.01 KNITTED OR CROCHETED MUFFLERS, MANTILLAS, FABRICS, ALL SORTS VEILS. TIES, BOW TIES. -In or jn relation to the manu· CRAVATS, GLOVES facture of which any process is ordinarily carried on with CHAPTER 63 the aid of power or steam: 6001.11 --Of .cotton 8% Other.. made up textile articles 6001.12 --Of man-made textile material's Nil 6001.19 --Other 12% Heading Sub- 6001.90 -Other Nil No. h~tding Description of goods Ra~eof duty No.

CHAPTER 61 (1) (2) (3) (4)

Article of apparel and clothing accessories, 63.01. 6301.')0 MADE UP TEXTILE ARTI­ 12% knitted or crocheted CLES NOT ELSEWHERE SPECIFIED INCLUDING Notes B.LANKETS (OTHER THAN OF WOOL), TAR­ 1. This Chapter apl>liesonly to made up knitted PAULINS. TENTS, SAILS or crocheted goods, . FOR BOATS ~ffl)"FFiB!?

SECTION XII ·GHAPTER.6~; Footwear: hearlgear, umbrellas,· sun ,unb~lIas, Umbrellas; sun umbrellas, waJking"sticks ••eatstieks; : artificilil flowers: artiCles of human haIr whips, riding-crops and part. ther.eof .... CHAPTER 64 Note' Footwear, gaiters and th~ like: parts of such articles This Chapter does not cover: N6te..<; (a) Measure walking-sticks or the like (heading 1. This Chapter does not cover: No. 90.17); (a) Footwear without ap'plied sales, of textile (b) Firearm-sticks, sword-sticks, loaded walk­ material (Chapter 61 or 62); ing-stieks or the like (Chapter 93.) ; or (b) Articles of asbestos (Chapter 63); (e) Goods of Chapter 95 (for example, toy um­ (e) Orthopaedic footwear or other orthopaedic brellas, toy sun umbrellas). appliances, or parts thereof (Chap.ter 90); or (d) Toy footwear and skating boots with ice Heading Sub- or roller skates attached; shin-guards and similar No. healling Description of goods RateLfduty protective sp'ortswear (Chapter 95). No. (1) (2) (3) (4) 2. For the purposes of heading No. 64.01: ( a) the term 'footwear' includes all varieties 66.01 6601.00 UMBRELLAS. SUN UM- 5% BRELLAS AND PARTS of footwear, whether known as boots, shoes,san­ THEREOF dais, chappals, or by any other name; and 66.02 6602.00 WALKING-STICKS, . SEAT- 12% (b) the expression 'parts' does not include pegs, -STICKS. WHIPS, RIDING- CROPS AND THE. LIKE; boot protectors, eyelets boot hooks, buckles"orna­ PARTS THEREOF ments, braid, laces, poinpons or other trimmings (which are to be classified in their appropriate CHAPTER 67 headings) or buttons or other goods of heading No. 96.06. Artificial flowers: articles of human hair Notes . Heading Sub- No. heading Description of goods Rat:e of duty 1. ThiEl Chapter does not cover: No. (a) Floral motifs of lace, of embroidery or other (1) (2) (3) (4) textile fabric (Section XI).;

64.01 FOOTWEAR AND PARTS (b) Footwear (Chapter 64); THEREOF -Footwear: (e) Headgear (Chapter 65) ; 6401.11 --In or in .relation to the manu­ 10% (d) Toys, sports requiSites or carnival article~ facture of which any process is ordinarily carried on with (Chapter 95); or the aid of power (e) Fe3Jther dusters powder-puffs or hair sievee 6401.19 --Other (Chapter 96). -Parts: 6401.91 --In or in relation to the manu­ 15% 2. Heading No. 67.01 does not cover: facture of which any p"rocess is ordinarily _carried on with (a) Articles of glass (Chapter 70); or the aid of power 6401.99 --Other 12% (b). Artificial flowers. foliage or fruit of pot­ tery, stone, metal, wood or other materials, obtain­ 64.02 6402.00 GAITERS, LEGGINGS AND 12% SIMILAR ARTICLES AND ed in one piece by mOulding, forging, carving, PARTS 'THEREOF stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, CHAPTER 65 fitting into one another or similar methods. Headgear and parts thereof Heading -Sub- Note No. heading Description. of go~ Rate of duty This Chapter does not cover: No. (a) Asbestos headgear (heading No. 68.07); or (1) (2) (3) (41 (b) Dolls' hats or other toy hats or carnival 67.01 6701.00 ARTIFICIAL FLOWERS, FO- 12% articles of Chapter 95. LIAGE AND FRUIT AND PARTS THEREOF;ARTI- Heading Sub- CLES MADE OF ARTIFI- No. heading DeSCription of goods Rate of duty CIAL FLOWERS, FOLIA- No. GE OR FRUIT (1) (2) (3) (4) 67.02 6702.00 WIGS, FALSE .BEARDS. 12% EYEBROWS AND EYELA- 65.01 HEADGEAR AND PARTS SHES, SWITCHES AND ~EREOF THE LIKE. OF HUMAN 6501.10 -Safety headgear Nil OR ANIMAL HAIR OR OF 6501.80 -Other TEXTILE MATERIALS; 12% OTHER ARTICLES OF 6501.90 . -Parts .12% HUMAN HAIR 700 SERIES I No. 44

SECTION xm (1) (2) (3) (4) Articles of stone, plaster. cement, asbestos, mica or GRAIN, ON A BASE OF similar materhls; ceramic products; glass and TEXTILE MATERIAL, OF glassware PAPER. OF PAPERBOARD CHAPTER 68 OR OF OTHER MATE­ RIALS, WHETHER OR Articles of stone, plaster, cement, NOT CUT TO SHAPE OR SEWN OR OTHERWISE Asbestos. mica or similar material MADE UP Note 68.03 6803.00 SLAGWOOL, ROCKWOOL 15% AND SIMILAR MINERAL 1. This Chapter does not cover: WOOLS 68.04 ARTICLES OF ASBESTOS­ (a.) Goods of Chapter 25; -CEMENT, OF CELLULO­ SE FIBRE-CEMENT OR (b ) Coated. impregnated or covered of Chapter THE LIKE . 48 (for example, paper coated with mica powder 6804.10 -Corrugated sheets 15% or covered with mica powder, bituminised or . 6804.2(, -Other sheets, panels, tiles and 15% covered with mica powder, bituminised or asphal­ similar articles ted fabric) ; 6804.3(' -Tubes, pipes and tube or pipe 15% fittings (c) Coated, impregnated or covered textile fa­ 6804.9(· -Other 15% bric of Chapter 56 or 59 (for example, fabric coat" 68.05 FABRICATED ASBESTOS ed or covered with mica powder; bituminised or FIBRES; MIXTURES WITH asphalted fabric); A BASIS OF ASBESTOS OR WITH A BASIS OF (d) Articles of Chapter 71; ASBESTOS AND MAGNE­ TICLES OF SUCH MIXTU­ (e) Tools or p·arts of tools, of Chapter 82; SIUM CARBONATE; AR­ RES OR OF ASBEST.OS (f) Lithographic stones of heading No. 84.42; (FOR EXAMPLE, THREAD, WOVEN FA­ (g) Electrical insulators or fittings of insulat- BRIC, CLOTHING, HEAD­ ing material of Chapter 85; GEAR, FOOTWEAR, GAS­ KETS), WHETHER OR (h) Dental burrs (heading No. 90.18); NOT REINFORCED, OTHER THAN GOODS OF (i). Articles of Chapter 91 (for example, clocks HEADING, NO. 68.04 OR and clock cases); 68.06. 6805.1(: -Gaskets 20% (j) Articles of Chapter 94 (for example, furni­ 6805.9(1 -Other 15% ture, lamps and lighting fittings, prefabricated 68.06 FRICTION MATERIAL AND buildings) ; ARTICLES THE REOF (FOR EXAMPLE, SHEETS, , (k) Articles of Chapter 95 (for example toys, ROLLS, STRIPS, SEG­ games and sports requisites); or ' MENTS, DISCS, WASHERS, PADS), NOT MOUNTED, (l) Articles of heading No. 96.02, if made of FOR BRAKES (BRAKE LI­ NINGS AND PADS) FOR materials specified in Note 2 (b) to Chapter 96 or CLUTCHES OR THE LIKE, of heading No. 96.06 (for exainple, buttons), head­ WITH A BASIS OF AS­ ing No. 96.09 (for example, slate pencils or head- BESTOS, OF OTHER MI­ 109 No; 96.10 (for example, drawing slates). NERIALSUBSTANCESOR OF CELLULOSE, WHE­ Heading Sub;' THER OR NOT COMBINED WIT,H TEXTILE OR No. heading . Description of goods Rat-= of duty No. OTHER MATERIALS 6806.1(: -Brake linings and pads and 20% ,(1) (2) (3) (4) clutch facings 6806.9C -Other 15% 68.01 MILLSTONES. GRINDSTO- 68.07 6807.0(' ALL OTHER ARTICLES OF 15% NES. GRINDING WHEELS STONE, PLASTER, CE- AND THE LIKE. WITH­ MENT, ASBESTOS, MICA OUT FRAME WORKS. FOR OR OF SIMILAR MATE- GRINDING, SHARPENING. RIALS, NOT ELSEWHERE POLISHING. TRUEING, SPECIFIED OR INCLUDED OR CUTTING, HAND SHARPENING OR POLI­ rnAPTER 69 SHING STONES, AND PARTS THEREOF, OF Cerami~ products NATURAL STONE, OF AG- ' GLOMERATED NATURAL Notes OR ARTIFICIAL ABRASI­ VES, OR OF CERAMICS, 1. This Chapter does not cover: WITH OR WITHOUT PARTS OF OTHER MATE­ (a) Arlicles of Chapter 71 (for example, imi,ta- RIALS tion jewellery); 6801.10 -Grinding wheels and the like, 15% (b) Ce:rmets of Chapter 81; and parts thereof 6801,90 -Other 12% (c) Articles of Chapter .82; 68.02 6802.00, NATURAL 'OR ARTIFICIAL 15.,. (d) Electrical insulators or fittings of insulatinl: ABRASIVE POWDER OR material of Chapter 85; . 2ND, FEBRUARY, 1990 (MAGHA 13, 1911) 7fYl

(e) Artificial teeth (Chapter 90) ; (1) (2) (3) (4) (f) Articles of Chapter 91 (for example, clocks and clock cases) ; . TROUGHS, TUBS AND SI­ MILAR RECEPTACLES (g) Articles of Chapter 94 (for example, furni­ OF· A KIND USED IN AGRICULTURE;' CERA­ ture lamps and lighting fittings, prefabricated MIC POTS, JARS AND SI­ buildings) ; MILAR ARTICLES OF A KIND trSED FOR THE (h) Articles of Chapter 95 ({or example, toys, CONVEYANCE OR PAC­ games and sports requisttes); or KING OF GOODS (i) Articles of heading No. 96.06 (for example, ~9.08 CERAMIC SINKS, WASH BASINS, WASH BASIN buttons or of heading No.·96.14 . (for example. PEDESTALS, BATHS, BI­ smoking pipes). DETS, WATER CLOSET PANS, FLUSHING CIS­ 2. This Chapter applies only to ceramic products TERNS, URINALS' AND which have been fired after shaping. SIMILAR SANITARY FIX­ TURES Heading Sub- 6908.10 . -Of porcelain or china 35% No. heading Description of goods Rate of dUty 6908.90 -Other 12% N~. 69.09 TABLEWARE, KITCHEN- (1) (2) (3) (4) WARE, OTHER' HOUSE­ HOLD ARTICLES AND ------~ TOILET ARTICLES,OF 69.01 6901.00 BRICKS, BLOCKS, TILES 12% PORCELAIN OR CHINA AND OTHER CERAMIC 6909.10 -Tableware GOODS OF SILLICEOUS 15% EARTHS; REFRACTORY 6909.20 -Toilet articles 35% . CERAMIC GOODS SUCH 6909.30. -Water-filters of- a capacity -not Nil AS BRICKS, BLOCKS, TI­ exceeding 40 litres. LES AND SIMILAR RE­ 6909.90 --Other 30% FRACTORY CERAMIC .69.10 6910.00 CONSTRUCTIONAL GOODS CERAMIC TABLEWARE, 30% RETORTS, CRUCIBLES, KITCHENwARE, OTHER MUFFLES, NOZZLES, HOUSEHOLD ARTICLES PLUGS, SUPPORTS, CU­ AND TOILET ARTICLES, PELS, TUBES, PIPES, OTHER THAN OF PORCE­ SHEETS AND RODS LAIN OR CHINA 69.11 6911.00 69.02 CERAMIC BUILDING OTHER <;ERAMIC ARTI­ 30% CLES BRICKS, FLOO.RING BLOCKS, SUPPORT OR I FILLER TILES AND THE CHAPTER 70 LIKE 6902.10 -Building bricks 12% Glass and glassware 6902.90 -Other 12% Notes 69.03 ROOFING TILES, CHIMNEY­ POTS, COWLS, CHIMNEY 1. This Chapter does not cover: LINERS, ARCHITECTU_ RAL ORNAMENTS AND (a) Goods of heading No. 32.07 (for example, OTHER CERAMIC CONS­ vitri1'iable enamels and glazes, glass frit, other TRUCTIONAL GOODS . glass in the form of powder,.granuIes or flakes) ; 6903.10 -Roofing tiles 12% 6903.90 -Other 12% (b) Articles of Chapter 71 (for example, imita­ tion jewellery) ; 69.04 CERAMIC OR STONEWARE PIPES, CONDUITS, GUT­ (e) Optical fibre cables, electrical insulators or TERING AND PIPE FIT­ TINGS fittings or insula~ing material (Chapter 85); 6904.10 -Of Ceramic 12% (d) Optical fibres, optically worked optical ele­ 6904.90 --Of stoneware Nil me.'1ts, . hypodermic syringes artificial eyes, ther­ 69.05 6905.00 UNGLAZED CERAMIC 12% mometres, barometres, hydrometres or other FLAGS AND PAVING, articles of Chapter 90; . HEARTH OR WALL TI­ LES; UNGLAZED CERA­ (e) Lamps and lighting fittings (other than MIC MOSAIC CUBES AND glass shells; glass globes and glass chimneys for THE LIKE, WHETHER OR NOT ON A BACKING lamps and lanterns), illuminated signs, illuminated name-plates and the like, having a permanently 69.06 GLAZED CERAMIC FLAGS fixed light source, and parts thereof of Chapter 94; AND PAVING, HEARTH OR WALL TILES; GLA­ (f) Toys, games and sports requisites, cl!ristmas ZED CERAMIC MOSAIC CUBES AND> THE LIKE, tree ornaments or other articles, etc., of Chapter WHETHER OR NOT ON A 95 (excluding glass eyes without mechanism for BACKING dolls or for other articles of Chapter 95) ;or 6906.10. -Glazed tiles qf porcelain or 40% china (g) Buttons, fitted vacuum flasks scent or simi­ 6906.90 -Other 12% lar sprays or other articles of Chapter 96. 69.07 6907.(){j' CERAMIC WARES FOR LA­ 30% 2. For the purposes of heading No. 70.02: BORATORY, CHEMICAL OR OTHER TECHNICAL (a) Glass is not regarded as 'worked'by reason . USES; CERAMIC of any process it has undergone before annealing; 708------SERIES I No. 44 (b) Cutting to shave does not aff~ct the clas­ (2) . (3) sification of glass in sheets; (1) (4) (c) The expression 'absorbent or reflecting 70.03 700;1.00 GLASS OF HEADING Rs.3.35 layer' means microscopically thin coating of m.etal NO. 70.02 BENT, EDGE­ permilli­ -WORKED, ENGRAVED, metre Or of a chemical comp'ound (e.g. metal oXlde) DRILLED, ENAMELLED thickness which absorbs, for example, infra-red· light or OR OTHERWISE WORK­ or part_: improves the reflecting qualities of the glass whi~e ED, BUT NOT FRAMED thereof still allowing it to retain a .degree of transparency OR FITTED WITH OTHER per square or translucency. 'MATERIALS metre 70.04 SAFETY GLASS, CONSIST­ ING OF TOUGHENED 3. The products referred to in heading No. 70.03 (TEMPERED) OR LAMI­ remain classified in that heading whether or not NATED GLASS they have the character of artiCles. 700<>.10 -Toughened (tempered) safety 35% glass 4. For the purposes of heading No. 70.14, the 700'1.90 -Laminated safety glass 35% expression 'glass woo]' means: 70.05 7001;.00 MULTIPLE-WALLED INSU­ 35% LATING UNITS OF GLASS (a) Mineral wools with a silica (SioJ content GLASS MIRRORS, WHE­ not less than 60 per cent. by weight; THEROR NOT FRAMED, (b) INCLUDING REAR-VIEW Mineral wools with a silica (Sio) content MIRRORS less than 60 per cent. but 'with an alkaline oxide 700(;.10 -Rear-view mirrors for vehicles 35% 20) (R, ° or Na content exceeding 5 per cent. 700(;.90 -Other 35% by weight or boric oxide (Bz 03) content exceeding 70.07 CARBOYS, BOTTLES, 2 ver cent. by weight. FLASKS, JARS, POTS, PHIALS, AMPOULES AND Mineral wools which do 'not comply with the above OTHER CONTAINERS, OF speCifications faIl in heading No. 68.03. GLASS, OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS; 5. Throughout this Schedule, the expression 'glass' PRESERVING JARS OF' includes fused quartz and other fused silica. GLASS; STOPPERS, LIDS AND OTHER CLOSURES, Heading Sub- OF GLASS No. heading . DesCriptio~ of goods Rate of duty 700'j',10 -Ampoules and vials for inje-c- 35% No. tibles ~----~------~.~------~--(1) (2) (3) (4) 700~·.90 -Other 35% 70.08 GLASS ENVELOPES (IN- CLUDING BULBS, SHELLS 70.01 CULLET AND OTHER WAS- AND TUBES), OPEN, AND TE AND SCRAP OF GLASS PARTS THEREOF', GLASS; GLASS IN THE WITHOUT FITTINGS, FOR MASS; GLASS IN BALLS ELECTRIC LAMPS, CA­ (OTHER THAN MICROS~ THODE-RAY TUBES OR PHERES OF HEADING THE LIKE NO. 70.13); RODS OR TU­ 700~;.10 -For- .electric lighting bulb~ and Nll BES, UNWORKED fluorescent lighting tubes 7001.10 -Gullet and other waste and Nil scrap of glass 700~:.20 -For television picture tubes Nt! 7001.90 -Glass in tl1e mass; glass in 35% 7001'.90 -Other 35% balls (other than micros- 70.09 700£'.00 GLASS INNERS FOR VA- Nil pheres of heading No. 70:13); CUUM FLASKS OR FOR ., rods or tubes, unworked OTHER VACUUM VES- SELS 70.02 CAST GLASS AND ROLLED 70.10 GLASS SHE L L S, GLASS GLASS, IN SHEETS OR GLOBES AND CHIMNEYS P.ROFILES, DRAWN GLASS, BLOWN· GLASS, FOR LAMPS Ai"D LAN­ TERNS FLOAT GLASS AND SUR­ FACE GROUND OR PO­ 701C'.10 -Glass ,shells and glass globes 10% LISHED GLASS, IN 7010.90 -Glass chimneys 5% SHEETS, WHETHER OR 70.11 CLOCK OR WATCH NOT HAVING AN ABSOR­ GLASSES AND SIMILAR BENT OR REFLECTING GLASSES, OPTICAL ELE­ LAYER, BUT NOT OTHER- MENTS OF GLASS, NOT WISE WORKED . OPTICALLY WORKED; . 7002.10 -Tinted Rs. 3.35 HOLLOW GLASS SPHE- per milli-· RES AND THEIR SEG­ metre MENTS, FOR THE MANU­ thickness FACTURE OF SUCH or part GLASSES thereof 7011.10 -Rough ophthalmic glass banks Nil per square including flint buttons metre. 7011.90 -Other 7002.90 -Not tinted Rs. 3.05 35:% per milli­ 70;12 LABORATORY, HYGIENIC metre OR' PHARMACEUTICAL thickness GLASSWARE, WHE­ or part THER OR NOT GRADUA­ thereof TED OR CALIBRATED per" square 7012.10 -Laboratory glassware Nil metre.. 7012.90 -Other glassware 35% 2ND FEBRUARY, 1990 (MAGHA 18, 1911) 709 -_._------.- ---"----- . "------~ or reconstructed) remain classified in this Chap­ (1) (2) (3) (4) ter, ex"ept unmounted worked sapphires and dia­ monds for styli (heading No. 85.22); 70.13 GLASS HEADS, GLASS BAN­ GLES, IMITATION (j) Articles of Chapter 90, 91 or 92 (scientific PEARLS, IMITATION PRE­ instruments, clocks and watches, musical instru­ CIOUS OR SEMI-PRE­ CIOUS STONES AND SI­ ments) ; MILAR GLASS SMALL­ -WARES AND GOODS (k) Arms or p'arts thereof (Chapter 93) ; THEREOF OTHER THAN IMITATION JEWELLERY; (l) Goods covered by Note 2 to Chapter 95; or GLASS MICROSPHERES NOT EXCEEDING 1 MILLI­ (m) Goods of Chapter 96 other than those of METRE IN DIAMETER heading Nos. 96.01 to 96,06 or 96,15. 7013.10 -Glass beads and .glass bangles Nil 7013.90 -Other 35% 2. All articles consisting wholly or partly: 70.14 7014.00 GLASS FIBRES (INCLUDING 15% (a) Of natural or cultured pearls or of preciou~ GLASS WOOL) AND AR,TI­ or semiprecious stones (natural, synthetic or re­ CLES THEREOF (FOR EXAMPLE, YARN, WC- constructed), or VEN FABRICS)' WHE- (b) THER OR NOT IMPREG­ Of precious metal. or of metal clad with NATED, COATED, COVE- precious metal, are to be classified in this Chapter. RED OR LAMINATED WITH PLASTICS ORVAR- 3. (a) 1'he expression 'precious metal' means silver, NISH gold and platinum. 70.15 7015.00 OTHER ARTICLES OF· 35% GLASS INCLUDING THO- (b) The expression 'platinum' means platinum, SE OF A KIND USED FOR iridium, osminum, palladium, rhodium and ruthe­ (C TABLE, KITCHEN, O~'FICE, nium; INDOOR DECORATION OR SIMILAR PURPOSES (e) The expression 'precious or semi-precious (OTHER, THAN THAT OF HEADING NO. 70,07 OR stones' does not include any of the· substances 70.13) specified in Note 2(b) to Chapter 96.

4. For the purposes of this Chapteri any· alloy (including a sintered mixture and an inter-metallic SECTION XIV compound) containing precious metal is to be treated Natural or cultured pearls, precious or semi-precious as an alloy of precious metal if anyone precious stones, precious metals, metals clad with precious metal constitutes as much as 2 per cent. by weight, metal, and articles thereof; imitation jewellery; coin of the alloy, C:a:APTER 71 5. Exc';pt where the context otherwise requires, Natural or cultured pearls. precious or semi .. precious stones, any reference in the Schedule to precious metals or precious metals. metals clad with precious_ metal. and to any particular precious metal includes a reference articles thereof; -imitation jewellery; .coin to alloys treated ·as alloys of precious metal, but not to rr,etal clad with precious metal or to base Notes metal or non-metals plated with precious metal. .1. This Chapter does not cover: 6. Throughout this Schedule, the expression 'metal (a) Amalgams of precious metal, and colloidal clad with precious metal' means material made with precious metal of Chapter 28; a base of metal upon one or more surfaces ·of which (b) Sterile surgical suture materials, dental there is affixed by soldering, brazing, welding, hot­ fillings and other goods of Chapter 30; rolling or similar mechanical means a covering of (c) Articles of Chapter 32 (for example, lus- precious metal. Except where the context otherwise tres) ; requires, the expression also covers base metal inlaid with predous metal. (d) Handbags and other articles of Chapter 42; 7, For the purposes of heading No, 71.01 the (e) Articles of Chapter 43; expressio:a 'articles of jewellery (other than n'nita­ (n Goods of Section XI (textiles and textile tion jewellery)' means: articles) ; (a) Any small objeClts of personal adornment (g) Footwear, headgear and other articles of (gem-set or not) (for. example, rings, bracelets, Chapter 64 or 65; necklaces, brooches, ear-rings, watchchains, fobs, (h) Umbrellas, walking-sticks and other arti­ pendants, tie-pins, cuff·links, dress:studs, religious cles of Chapter 66; or other medals and (insignia); and (b) Articles of personal use of a kind normally (i) Abrasive goods of Chapter 68 or Chapter82, carried in the pocket, in the handbag or on the containing dust or powder of precious or semi­ person (cigarette cases, powder boxes, Chain pur­ -precious stones (natural or synthetic) ; .articles of ses, cachou boxes). Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or recons­ 8. For the purposes of heading No. 71,01 the tructed); maclrinery, mechanical appliances and expression 'imitation jewellery' means article's of electrical goods, and parts thereof, of Section XVI. jewe~lery ~ithin the meaning of Note 7(a) above (but However articles and parts thereof, wholly of not mcludmg buttons or other articles of heading precious or semiprecious stones (natural, synthetic No. 96.06, or dress-combs, hair-slides or the like, and <,110 SERIES I No. 44 hair pins, of heading No. 96.15), not incorpora~ing (~) Headgear or parts thereof of Chapter 65; natural or cultured pearls, preclOus or semlpreclOus stones (natural, llynthetic or reconstructed) nor (d) Umbrella frames or other goods of chap­ (except as plating or as minor constituents) precious ter 66; metal or metal clad with precious metal. (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, Heading Sub· imitation jewellery); No. heading Description of goods Rate of duty N(,I, (f) Articles of Section XVI (machinery, mecha­ " (1) (2) (3) (4) nical appliances and electrical goods) ; (g) Assembled railway or tramway track of 71.01 NATURAL OR CULTURED Chapter 86 or other articles of Section XVII PEARLS; PRECIOUS OR SEMI·PRECIOUS STONES (vehicles, ships and boats, aircraft); SYNTHETIC OR RECONS­ TRUCTED PRECIOUS OR (h) Instruments or apparatus of Section XVIII, SEMI·PRECIOUS STONES; including dock or watch springs; DUST AND POWDER OF NATURAL OR SYN­ (i) Lead shot prepared for ammunition of THETIC PRECIOUS OR Chapter 9:1 or other articles of Section XIX (arms SEMI-PRECIOUS S'l'O- and ammunition); NES; ARTICLES OF NATURAL OR CULTU­ (j) Articles of Chapter 94 (for example, furni­ RED PEARLS, PRECIOUS OR SEMI-PRECIOUS STO­ ture, mattress supports, lamps and lighting fitt­ NES (NATURAL, SYN­ ings, prefabricated buildings); THETIC OR RECONS­ TRUCTED); PRECIOUS (k) Articles of Chapter 95 (for example, toys, METALS AND METALS games, SP'orts requisites); or CLAD WITH PRECIOUS METAL; ARTICLES OF (I) Hand sieves, buttons, pens, pencil-holders, JEWELLERY (OTHER pen-holders, pen-nibs or other articles of Chapter THAN IMITATION JE­ 96. '. . WELLERY) AND PARTS THEREOF; IMITATION JEWELLERY; OTHER AR­ 2. Throughout this Schedule, the expression "parta TICLES 0 F PRECIOUS of general use" means:- METAL OR OF METALS CLAD WITH PRECIOUS (a) Articles of iron and steel of Chapter 73, METAL; WASTE AND SCRAP OF PRECIOUS namely, tube or pipe fittings; stranded wire, rOp'e, METAL OR OF METALS plaited bands, slings and the like, cables, not CLAD WITH PRECIOUS electrically insulated; chains 'and parts thereof; METAL; COIN nail tack~', drawing pins, corrugated nails, staples 7101.10 -Diamonds, cut or polished or Nil (other than those of heading No. 83.05) and simi­ both lar articles,. rivets, cotters, cotterpins, washers 7101.20 -Piezo-electric quartz Nil (including spring washers) and similar articles; -Precious metals, namely, silver, gold and platinum and other (b) Similar artiCles as enumerated in (a) above metals of the platinum of other base metal; group (unwrought), metall:; clad with precious metal: 7101,31 - -SUver Nil (0) Springs and leaves for springs, of base metal, other than clock or watch springs (Chapter 7101.39 - -Other 12% 91); and 7101.40 ·-Articles of jewellery .(other . 12% than imitation jewellery) and parts thereof Cd) Allticles of heading Nos. 83.01, 83.02 83.07 7101.50 -:-Imitation jew~lery 5% 83.08, 83.13 and frames and mirror of heading 7101.60 -Strips, wires, sheets, plates and 12% No. 83.11~. In Chapter 73 to 76 and Chapters. 78 foils of silver to 82, rel:erences to parts of goods do not include 7101.70 -Articles of silver 12% '. references to parts of general use as defined above. 7101.80 -Dust and powder of natural or 12% syr.tthetic precious or ~emi­ Subject to the preceding paragraph and to Note 1 to -precious stones; waste and Chapter 83, the goods of Chapter 82 or Chapter 83 scrap of precious metal or metal clad with precious 'are excluded from Chapters 72, to 76 and Chapters metal .78 to 81. 7101.90 -Otber 12% 3. Classification of alloys (other than ferro-alloys ,as defined in Chapter 72):- SECTION XV Base metals and articles of base metal (a) At! alloy of base metals is to be classified Notes .as .an alloy of the metal which predominates by WeIght over each of the other metals. 1. This Section does not cover: (a) Prepared paints, inks or other products (b) Au alloy composed of base metals of this with a basis' of metallic flakes or powder of Section and of elements not falling within this Chapter 65 ; . Section i.s to be treated as an alloy of base metals of this Section if the total weight of such metals (b) Ferro~'ceriuni or other pyrophoric alloys of (ymals ,or exceeds the total weight of the other Chapter 30;' . , .. . elemEmtspresent. 2ND FEBRUARY, 1990 (MAGHA 13, 1911) ------(c) 'In this section, the term alloys includes sin­ material in the manufacture of ferrous· tered mixtures of metal powders, heterogenou,; metals and which contain, by weight, intimate mixtures obtained by melting (other than separately or together: ccrmets) and intermetallic comp'oun~. more than 8 per cent. of silicon, or 4. Unless the con·text otherwise requires, any. more tJhan 30 per cent. of manga,­ reference in this Schedule to a base metal includes nese or" a reference to alloys which, by virtue· of Note 3 more than 30 per cent. of chromium; above, are to be classified as alloys of that metal. or 5. Classification of composite articles: Except more than 40 per cent. of tungsten, or where vhe headings otherwise require, articles of a total of more than 10 per cent. of base metal (including articles 'of mixed materials other alloy elements (aluminimum, ti­ tl'eated as articles of base 'metal under the Interpre­ tanium, vanadium, copper, molybdenum, tative Rules) contalning two or more base metals niobium or other elements, subject to a are to be treated as articles of the base metal maximum content of 10 per cent. in case predominating by weight over each of the other of copper), and which contain, by weight. metals for this purpose: not less than 4 per cent. in the case of' (a) Iron and steel, or different kinds of iron ferro-alloys containing silicon, not less· or steel; are regarded as one and the same metal; than 8 per cent. in the case of ferro­ . -alloys containing manganese but no (b) An alloy is regarded as being entirely com­ silicon or not less than 10 per cent. in posed of tha.t metal as an alloy of which, bY'virtue other cases, of the element iron. of Note 3 it is classified; ang (1») PUDDLED BARS AND PILINGS: (c) A cermet of heading No. 81.01 is regarded as a single base metal. Products for rolling, forging or re-melt­ ing obtained either- CHAPTER 72 (a) by shingling balls of puddled iron to remove the slag arising during puddl- Iron and Steel ing, or . Notes (b) by roughly welding together by In this Chapter, the following expressions have means of hot roting, p'ackets of scrap the meanings hereby assigned to them: iron or steel or puddled iron. (i) IRON: (vi) INGOTS:- Pig iron, cast iron and sp'iegeleisen. Products for rolling or forging obtained . (ii) PIG IRON AND CAST IRON: by casting ,into moulds. Ferrous products containing, by weight. (vii) BLOOMS AND BILLETS:- 1.9 per cent., or more of carbon, and which may contain one or more of the Semi-finished products of rectangular' following elements within the weight section, of a cross-sectional area ex­ limits specified:- ceeding 1,225 square millimetres and less than 15 per cent. phosphorus, of such dimensions that the thickness not more than 8 per cent. silicon, exceeds one-quarter of the width. c not more than 6 per cent. manganese, (vil'i) SLABS AND SHEET BARS (INCLUD­ not more than 30 p'er cent. chromium, ING TIN PLATE BARS):- not more than 40 per cent. tungsten, Semi-finished products of rectangular and section, of a thickness not less than an aggregate of not more than 10 per 6 millimetres, of width not Jess U1an ce.'lt. of other alloy elements (for exam­ 150 millimetres and of suchdimensi­ ple, nickel, copper, aluminium, titanium, ons that the thickness does not exceed vanadium, molybden\lm) bilt does not one-quarter of the width, . include ferrous alloys known as 'non-dis­ torting tool steels' containing by weight, a:~) WASTE AND SCRAP: - 1.9 per cent. or more of carbon and hav­ Waste and scrap of iron or steel fit only ing the characteristics of steel; for the recovery of metal' or for usc in the ma~1Ufacture of chemicals, but (iii) SPIEGELEISEN: does not mclude slag, ash and other . Ferrous products containing, by weight, residues. more than 6 per cent.· but not more· : (,~) HOLLOW MINING DRILL STEEL: _ than 30 per' cent. of manganese and . otherwise conforming to the specifica­ Steel hollow bars of any cross-section, tions mentioned in (ii) above. suitable for mining drills, of which the ., greatest external dimension exceeds r: ~ ; , . (iv) FERRO-ALLOYS: 15 millimetres but does' notexceecl 50 Alloys of iron (other than master millimetres, and of which the greatest alloys) which are not usefully malle­ interna.l dimension does not . exceed able and are commonly used as raw one-third of the external dimension. SERIES I No. 44

(xi).· ANGLES, SHAPES AND SECTIONS:­ (xix) WIRE:- Products which do not have cross-sec­ Cold drawn products of. solid section tions in the form of circles, segments of any cross-sectional shape, of which · of circles, ovals, isosceles 1Jriangles, no cross-sectional dimension exceeds rectangles, hexagons, octagons or qua­ 13 millim.etres. drilaterals with only two sides parallel and the other two sides equal. and (xx) BARS (INCLUDING FLATS) AND which are not hollow. . RODS (INCLUDING WIRE RODS) :- .

(xii) SKELP:- Products of solid section which do not conform to the entircly of any of the , '. Hot-rolled narrow strip of width not defin\tions at (vii), (viii). (xii), exceeding 600 millimetres with rolled (xiii) (xiv), (xv), (xvi), (xvii), , (square, slightly round or bevelled) (xviii) and (xix) above, and which .-'. '- · edg~. hase cross-sections in the shape of . circles, segments of circles, ovals, isos­ (xiii) HOOPS:- .. \ , celes triangles, rectangles, hexagons,­ octagons or· quadrilaterals with only Hot-rolled flat. products in rectangular two sides· parallel and the other sides cross-section of thickness less than 3 equal. millimclres and width less than 15 millimetres. (xxi) FLATS:- (xiv) . STRIPS:- Finished· products, generally of i"eCtan­ gular cross-section, having rolled Hot or cold~rolled products, rolled app'l:O­ edges only (square or slightly roun­ ximately in rectailgular cross-section, ded) ,. of controlled contour and of of thicklless usually 10 millimetres thickness 3 millimetres and over, · and below,with mill, rolled, trimmed width 400 millimetres and below and or sheared edges and supplied.in coil supplied in straight lengths and inclu­ or flattened· coil . (straight length) des flat bars wits bulb that has swell­ form but excludes hoop and skelp. ing on one or. two faces of the same edge and a width of lesS than 400 (:l>V) COILS FOR RE-ROLLING:- millimetres. Coiled semi-finished hot-rolled products, of a rectangular seotion, not less than 2. Heading. Nos. 72.11 and 72.12 apply only to pro­ 1.5 millimclres thick, of a width ex­ ducts COVered herein which are not clad. ceeding 500 millimetres Rnd of a weight not less than 500 kilOgrams Heading Sub" -No. heading Description of goods Rate of duty . per piece. No.

(:wi) UNIVERSAL PLATES:- (1) (2) (3) (4)

Products of rectangular section, hot­ 72.01 7201.00 PIG IRON, CAST IRON AND Rs. 80 p"". -rolled lengthwise in a closed box or SPIEGELEISEN IN PIGS, tonne universal mill of a thickness exceed­ BLOCKS; LUMPS"AND SI­ MILAR FORB-iS; AND :!o,10L- ing 5 millime'tres but not

from an ingot or slab or sheet bar or 7203.10 -Of iron Rs. 80 p"" produced by cold reduction of COils, in tonne rectangular cross-eection of thickness 7203.20 -Of steel Rs.3f.?5per 5 millimetres and above but tiot ex­ t01llle ceeding 100 millimetres and wi&th 600 72.04 SE

(1) (2) (3) (4) (2) (8) (4)' •. ------~------7206.20 -Ingots, blocks, lwnps and simi· Rs. 365 per AND CUTTINGS OF SUCH lar forms of steel . tOIUle PLATES, SHEETS OR 7206.90 -Other Rs.3!l5 per TAGGERS; SLOTTED tonne CHANNELS 72.07 BLOOMS, BILLETS, SLABS 721!t10 -Galvanised sheets, plates and Rs.985per AND SHEET BARS (IN­ forms tOlUle CLUDING TIN PLATE 721:t20 -Tin plates and tinned· sheets in­ Rs.970per BARS) AND HOE BARS cluding. tin taggers and cutt=-"' : tonne 7207.10 '-Of iron Rs. 80 per ings of such plates. sheets or tonne taggers 7207.21) -Of steel' Rs.365per -Lacquered sheets, varnished tonne sheets incll,lding cuttings of"­ 72.08 . 7208.00 PIECES ROUGHLY SHAPED Rs. 365 per lacquered sh~ets and var­ BY ROLLING OR FORGING torme- ni·S!hed sheets: OF.IRON OR STEEL, NOT ,721~,.31 - -Made from hot rolled sheets Rs.500per ELSEWHERE SPECIFIED produced in India .,to.n,ne 72.09 BARS (INCLUDING FLATS) 721~:.32 "- -:Made from cold-rolled sheets Rs.715pGr AND RODS (INCLUDING produced in India .ton.p.e WIRE RODS) OF IRON OR 72,12.33 - -Made from tinned sheets pro­ Rs.975per STEEL, ROLLED, FORGED, duced in India tonne EXTRUDED, FORMED, FI­ 7212.. 39 - -Other' Rs. 1,375 NISHED . WHETHER IN per tonne STRAIGHT LENGTHS OR 721:~.40 -Uncoated plates and universal Rs .. 3S5 per IN COIL/!; HOLLOW MI­ plates tonne NING DRILL STEEL 121::.50 -Cold-rolled sheets Rs.715per 7209.10 ---:F1ats not exceeding -5 rom in Rs.500per tonne thi~kness, of iron or steel tonn~ 1:~1!!.60 -Slotted ehannels 12% 7209.20 -Flats exceeding 5 mm in Rs.365pel' thickness~ of iron or steel tonn;) 721!~.90 ~ther Rs.500per t9:r;ne 7209.90 -Bars (excluding flats) and Rs. 365 per rods (including wireTods) of tOIUle 72.18 721<'.00 mON ·OR STELL WIRE, Rs.365per iron and steel;'hollowmlning WHETHER. OR· NOT tonne drill steel COATED BUT NOTINSU­ LATED '72.10 ANGLES, SHAPES AND SECTIONS OF IRON OR GOODS OF HE}ADING '120/0 STEEL, NOT ELSEWHERE NO. 72.11 OR .72.12, OF SPECIFIED (OTHER IRON OR STEEL; CLAD THAN SLOTTED ANGLES AND SLOTTED CHAN­ NELS), ROLLED, FORGED, CHAPTER .73 EXTRUDED, FORMED, FINISHED; SLOTTED AN­ Articles of iron or steel' GLES 7210.10 -Angles, shapes and sections Rs. 365 per Note (other than slotted angle'; tonne and slotted channels) Notes of Chapter 72 are alSo applicable to this 7210.20 -Slotted angles 12% . Chapter. 72.11 HOOPS, STRIPS AND SKELP . OF IRON OR STEEL, WHE­ THER GALVANISED OR Heading Sup- N01' No. h,.adlng Description of '-goods Rate of duty NQ. 7211.10 -Hoops Rs. 500p~r (1) (2) (3) toime (4) 7211.20 -Galvan!sedstrips Rs; 935 per 73.0{ . 73th.OO SHEET PILING OF IRON~OR' -Strips other than galvanised " tonn~ Rs.865pei strips: STEEL, WHETHER. OR tonne 7211.81 . - -Cold rolled strips NOT DRILLED, :ruNcHED Rs.715per OR MADE FROM ASSEM- tonne BLED ·ELEMENTS 7211.32 - -Hot rolled stili"PS. exceeding Rs. 365 per 5 mm in thickness tonne 73.02 RAILWAY OR TRAMWAY 7211.39 - -Other hot roHed strips TRACK CONSTRUCTION" Rs. 500 per MATERIAL OF IRON OR 'tonne 7211,90 -Skelp STE;EL, THE FOLLOWING: Rs.500per RAILS; SWITCH BLADES, tonne' CROSSING FROGS, .POINT '72.12 COILS FOR RE-ROLLING, RODS ANDOTHER CROSS- . SHEETS, PLATES, AND ING PIECES. SLEEPERS UNIVERSAL PLATES OF (CROSS-TIES), SLEEPER IRON OR STEEL, HOT OR BAR S; FISH - PLATES; COLD - ROLLED, WHE­ CHAIRS, CHAIR. WEDGES, THER GALVANISED OR SOLE PLATES '. (BASE NOT; FORMS SUCH AS PLATES), RAIL CLIPS, RIIlGE$, CHANNELS' BED PLATES, TIES AND (OTHER THAN SLOTTED OTHER MATERIAL SPE­ CHANN1!lLS) MAD1!l FROM CIALIZED FOR JOINTING SHEETS, PLATES, OR . " \>ll.F:IXING RAILS, UNIVERSAL P L ATE S; 7802..10 . "";'RaUway track construction Rs. 865 per AND TIN PLATES AND material; ,namely. rails, sleeM tonne TINNED, LACQUERED OR p~!~ (crossties) and sleeper VARNISHED SHEETS IN­ bars. " CLu:DtNG TIN' TAGGERS 7802.20 -Other 12% Sli;Rlli;S I No. 44

(1), .. (2) (3) (4) (l), ' (2) (3) (4)

73.03 TUBES AND PIPES AND' washers) and similar arti­ BLANKS THEREFOR, OF cles of iron or steel: IRON, STEEL, 'ROL- OR 7308.41 .. -CircUps 20% LED, FORGED, SPUN. CAST, DRAWN, ANNEA- 7308.49 - ..other 12% LED, WELDED OR EX- 7308.50 ~ewing needles, knitting need­ 12% TRUDED (OTHER THAN les, bodkins, crochet hooks, RAIN-WATER PIPES) embroidery stilettos and. si- 7303.10 -Tubes- and pipes and blank.q Rs. 80 per milar articles, for use,' in the therefor of iron tOMe hand, of iron or steel; safely pins and other pins of iron -Tubes and pipes and blanks or steel, not elsewhere speci- therefor of steel: fied or included. 73()3.21 .. -seamless pipes and tubes Rs.385per 7308.60 -Springs and leaves for springs, 12%. tonne of 'iron or steel 7303.22 - -Other, made from hot~rol1ed Rs.500pe1' 73,08.70 -Stoves, ranges,· grates, cookers' . 12% products -produced in 'India tonne other than ·pressure cookers 7303.28 - -Other, made from cold-rolled Rs.715pH' (including those with subsi- products produced ill India tonne diary boilers for central 7303.29 - -Tubes and pipes and blanks Rs. 1,100 heating), barbecues, braziers, therefor of steel, other than per tonne, ga.s-rL~gs, plate warmers those covered by sub-heading ph'" the and similar non-electric ap­ Nos. 7303.21, 7303.22 and' duty for pliances, and parts thereof. 7303.28 the time of iroil: or steel; radIators for being central heating, not electri- leviable on cally heated. and parts there- pig Iron of, or iron or steel; air hea- and steel ters and hot air distributor3 ingots, a.s (including distributors which the case can distribute fresh or con- may be ditioned air), not electrically heated, incorporating a mo­ n.04 ' 7304.00 RAIN WATER PIPES AND Rs. 500 pcr tor-driven fan or blower, THEIR FITTINGS MADE tonne and parts thereof, of iron or FROM SHEETS, PLATES steel . OR UNIVERSAL PI,ATES OF mON OR STEEL 730S.8O, c-Sanitaryware and parts there- 12% of, of iron or steel 73.0ij 73()5.oo FITTINGS FOR TUBES AND 7308.90 -Other' 12% PIPES (OTHER THAN FIT­ TINGS FOR RAIN-WATER PIPES) OF mON OR 'STEEL (FOR EXAMPLE, CHAPTER 74 COUPLINGS, ELBOWS, Copper and articl .. thereof SLEEVES) NoteS 73.00 7306.00 WIRE ROPES OF mON OR 15% STEEL, NAMELY, ROPES 1. In thls Chapter, the following expressions have HAVING A NUMBER OF the meanings,hereby assigned to them:- WillE STRANDS HELI­ CALLY LAID ABOUT AN AXIS, BUT DOES NOT (il WASTE AND SCRAP: INCLUDE ELECTRICAL­ LY INSULATED We.ste alld scrap metal fit only for the recovery of metal by remelting, or for use in 73,07 CASTINGS OF mON OR STEEL, NOT ELSEWHERE the nianufacture of chemicals, but does not SPECIFIED IN, THIS include' slag, dross, scalings, ash and' other CHAPTER OR IN CHAP­ cuprous residues. TER 72. 7307.10 -Of Iron Rs. 30 per (ii) WROUGHT BARS' AND RODS (INCLUD­ tonne ING WIRE RODS): 7307.20.-Of steel Rs.220per tonne (a) any extruded, rolled, drawn or forged 73.08 OTHER ARTICLES OF mON prodllct~ of solid section, of which the width' OR STEEL or the maximum cross sectional dimension 7308.10 -Bottom stools, stirring or po­ Nil exceeds 6 millimetres and which, if they are king rods; splash plates and flat, have a thickness exceeding one-tenth of troughs as _are used in the factory' of production in the the width; or manufacture of steel ingots (b) "and melted either _during or any cast or sintered products, of the after B.uch use in the said same forms and dimensions,' which have been factory subsequently worked after production (othe­ 7308.20 . -Chain aJ:)d parts thereOf, of iron 12% wise than by simple trimming or de-scaling), or steel prov:ided that they have not thereby assumed 'l.30S.30 -Nails, tacks, drawing pins, 12% the character of any article or product falling corrugated nails, staples (other than those of heading under any other· heading. No. 83.05) and similar arti­ cles of iron 'or steel, whether (iii) WROUGHT ANGLES SHAPES AND SEC­ or not .with heads 'Of othe:­ TIONS: material, but exclucHng such articles with heads of copper (a) any extruded. rolled, drawn or forged, ---Rivets, cotters, cotter-pins, products of solid section (other, than round, washers (including spring, retangular, square and hexagonal), of which 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 715

the width or the maximum cross-sectional 2. fieading No. 74.01 includes wire bars ~d billets dimension exceeds· 6 millimetres and which. with their ends tapered or otherwise worked simply if they are flat, have a· thickness exceeding to facilitate their entry into machines for converting one-tenth of the width; or them into, for example, wire rods or tubes. (b) any cast or sintered products, of the 3. Heading No. 74.03, 'brass' means a copper alloy same forms and dimensions, which have been having a ,linc content of five per cent. or more by subsequently worked after production (other­ weight. . wise than by simple trimming or de-scaling). pr!lvided that they have not thereby assumed 4. In helding No. 74.04, 'bla,llk' means a piece of the charaoter of any article or product falling plate, sheet or strip, in any shape, including a circle, under any other heading. prepared for subsequent fabrication.

(iv) WIRE. F;Ieading Sl1b- No. heading Description of goods Rate of duty Any rolled, extruded or drawn product of 1'\"0. ·solid and uniform cross-section, of which no (1) (:l) (3) cross-sectional dimension exceeds 6 milli­ (4) metres. but does not include articles falling under heading No. 85.44. 74.01 7401.00 UNWROUGHT COPPER IN Rs. 3.000 ANY FORM (REFINED OR per -tOlUle NOT, INCLUDING BLIS- (v) PLATE:. TER COPPER,. COPPER- MATTE AND CEMENT A flat product whose t1iickness exceeds 10 COPPER), INCLUDING millimetres and the width <"xceeds 300 milli­ INGOTS. NOTCHED BARS. metres. WIRE BARS. BLOCKS •. SLABS, BILLETS, SHOTS. PELI,ETS, CATHODES (vi) SHEET: 4ND CAKES A flat product, cut to length, whose thick­ 74.02 7402.(10 WASTE AND SCRAP OF' Rs. 3.00Q COPPER per tOTh"'le ness· eXceedS 0:15 miliimetre but does not exceed 10 millimetres, and the Width exceeds 74.03 WROUGHTBA.RS,~ODS (IN­ CLUDING WIRE RODS). 300 millimetres and includes a corrugated or 4NGLES. SHAPES AND troughed sheet. SECTIONS. OF COPPER - Wrought ~ars. rods (mclu<;ling (vii) STRIP: wire rods) Of. copper: 7403.11 - -Of brass Rs. 3,()()O A flat product whose thickness exceeds 0.15 per tOlme millimetre but does not exce.ed 10 millimetres 7403.19 - -Other than of brass Rs. 4,300 of any width and generally not cut .to length per tonne and usually in coil. 7403.PO -Wrought angles, shapes and Rs. 6,300 sections of .copper per tonne (viii) FOIL: 74.04 7404.CO WROUGHT PLATES. Rs. 3,700 SHEETS. BLANKS (IN­ per tonne A flat product of thickness (excluding any eLUDING CIRCLES) AND backing) not exceeding 0.15 millimetre, of any STRIPS OF COPPER width, generally not cut to length and usually 74.05 7405.('0 COPPER WIRE Nil in coil, wheth~ or not embossed, cut to shape, 74.06 7406.00 COPPER FOIL Rs. 3.700 perforated,coated,· printed or backed with per torme pap'er or other reinforcing material. 74.07 7407.CO COPPER POWDERS (EX- 12% CLUDING CEMENT COP­ (ix) POWDERS AND FLAKES: PER) AND FLAKES 74.08 7408.({) PIPES AND TUBES OF COP- 9% All types of p(}wders and flakes, but does PER not include cement copper and powders and 74.09 7409.CO SHELLS 4ND BLANKS FOR 20% flakes prepared as colours, pigments, p'aints PIPES 4ND TUBES. HOL- or the like. LOW SECTIONS OF COP- PER (x) PIPES AND TUBES: 74.10 7410.CO CASTINGS. NOT OTHERWI- Rs, 3,000 8E SPECIFIED per tonne A hollow product of uniform cross-section 74.11 7411000 FITTINGS FOR PIPES AND 12% and wall tickness having a continuous peri­ ·TUBES OF COPPER (FOR phery produced by drawing, casting or ex­ EXAMPLE. COUPLINGS trusion~ welding or brazing process. ELBOWS, SLEEVES) 74.12 OTHER ARTICLES OF COP- (xi) SHELLS AND BLANKS: PER 7412.10 -Nails, ~cks, drawing pins, 12% A hollow cylinder produced by extrusion, staples (other than those of rotary piercing or casting for subsequent heading No:. 83.05) and simi- drawing into pipe Or tube. . lar goods, of copper or of irori' or steel with heads of (xii) copper; l1'vets, cutters. cot- HOLLOW SECTION:· ter-pins, washers (inclwiing spring wash~rs) and sImilar A section which is llormally extruded, articles of copper drawn or cast, the. cross-section of which 7412.20 --Copper ;'IP!ings; cp.ain and 12% completely encloses avoid or voids. parts thereof 716 SERIES I. No. 44

(iv) WIRE: (1) (2) (8) Rolled extruded or drawn product, of solid 7412.30 -Cooking or heating apparatus 12% and unifonn cross-section, of which no cross­ of- a kind used for domestic -sectional dimension . exceeds 6 millimetres, purposes (other than pres­ sure cookers), non-electric, but does not include articles falling under and parts thereof, of copper heading No. 85.44. 7412.90 -Other 12% (v) PLATE:

CHAPTER 75 A flat product of rectangular section, ge­ neraHy cut to lengtJJ., whose thickness is 6 Nickel and .rticles thereof milli metres and above.

Heading Sub- (vi) SHE:ET: No. heading Description of goods Rate of duty No. A flat product of rectangular section, ge­ neraHy cut to length, whose thickness exceeds (1) (2) (3) (4) 0.15 millimetre but is below 6 millimetres and ~heet. 76.01 7501.00 NICKEL (INCLUDING NIC- 12% inclucdes a corrugated .or troughed. WASTE AND SCRAP). AND ARTICLES THEREOF (vii) STRIP: A product of rectangular s~tion, supplied CHAPTER 76 in coil or flat fonn, of thickness exceeding 0.15 millimetre but below 6 millimetres, with Aluminium and articles thereof length more than eight times the width. Notes ( vUi) FOIL: 1. In this Chapter, the following expressions have the meanings hereby assigned to them:- A flat product of rectangular section, of thiclmess (exclUding any backing) not exceed­ (i) WASTE AND SCRAP: ing 0.15 millimetre, whether or not embossed; cut to shape, perforated, coated, printed or Waste and scrap metal fit only for the backed with paper, paper board, plastics or recovery of metal by remelting or for use in other reinforCing materials. the manufacture of chemicals, but does not include sludge, dross scalings, skimmings, ash (;",) PIP;iiJS AND TUBES: and other residues. ' A hollow product of uniform crotis-section having a continuous periphery produced by (ii) WROUGHT BARS, RODS (INCLUDING drawing, casting, extrusion or welding process. WIRE RODS): (x) HOlLOW SECTION: (a) any extruded, rolled, drawn or forged products of solid section, of which the width A section which is nonnally extrued, drawn or the maximum cross-sectional dimension or cast and the cross-section of wbich com­ exceeds 6 milimetres and which, if they are pletely encloses a void or voids. flat, p.ave a thickness exceeding one-tenth of the width; or . (xi) SEMI-HOLLOW SECTION: (b) any cast or sintered f,roducts, of the A section which is normally extruded, ' same forms and dimensions, which have been drawn or cast ann. any part of whose cross­ subsequently worked after production (other­ -section is a partially enclo~ed void, the area wise than by simple trimming or de-scaling), of which is sub9tantially greater than the provided that they have not thereby assumed square of the width of the gap. the character of any article or product falling under any other heading. 2. In heading No. 76.05, 'blank' means a piece of plate, sheet or strip, in any shape, including a circle, (iii) WROUGHT ANGLES, SHAPES AND SEC­ prepared for subsequent fabrication. TIONS: 3. Heading No. 76.07 also includes aluminium (a) any el

(1).____ ~(2~) ______~(_3)~ ______(_~_) __ (1) (2 ) (3)

76.02 7602.00 WASTE AND SCRAP OF 50% pl'l.W> ROUS LEAD), INCLUDING ALUMI1\'IUM Rs. 4,000 INGOTS, PIGS, BLOCKS, per tonne ANODES, SLABS, CAKES 76.03 WROUGHT BARS, RODS AND CAST STICKS (INCLUDING WIRE 78.02 . 7802.00 WASTE AND SCRAP OF as. 840 per RODS), ANGLES, SHAPES LEAD tonne AND SECTIONS OF ALU­ MINIUM 78.03 7803.0J PIPES AND TUBES 0"' 15% LEAD 7603.10 -Wrought bars, rods (including 50% plus wire rods) of aluminium Rs. 4,000 78.04 7804.0G SHELLS AND BLANKS FOR 15% per tonne PiPES AND TUBES. 7603.90 -Angles, shapes and sections of 50% plus 78.05 WROUGHT LEAD IN THE alluminiurn Rs. 4,000 FORM OF BARS, RODS, per tonne ANGLES, SECTIONS, 76.04 7604.00 ALUMINIUM WIRE' 50% plu,"$ SHAPES, WIRES, PLATES, Rs. 4!000 SHEETS, CIRCLES, STRll'S per tonne AND FOILS 76.05 WROUGHT PLATES, 7805.10 -Lead wires Nil SHEETS, BLANKS (IN­ 7805.9G -Other Rs. 1,000 CLUDING CIRCLES) AND per tonne· STRIPS OF ALUMINIUM 78.06 . 7806.0) FITTINGS FOR PIPES OR 12% 7605.10 -Circles having thickness of and 50% plus TUBES OF LEAD (FOR above 0.56 mm but not per tonne EXAMPLE, COUPLINGS, above-2- mm Rs. 4,000 ELBOWS, SLEEVES) 7605.90 -Other 50% plm Rs. 4,000 78.07 7807.0<) LEAD· POWDERS AND per tonne FLAKES 12% 76.06 7606.00 ALUMINIUM FOIL 50% pius 78.08 7808.0<) OTHER ARTICLES OF LEAD 12% Rs. 4,000 per tonne 76.07 7607.00 ALUMINIUM POWDERS 50% plus CHAPTER 79 AND FLAKES . Rs. 4,000 per tonne Zinc and .rticles thereof 76.08 7608.00 PIPES AND TUBES OF ALU­ 50% plus NOM MINIUM Rs. 4,000 per tonne 1. In this Chapter, the following expressions have the meanings hereby assigned to them: 76.09 7609.00 SHELLS AND BLANKS FOR 50% plm PIPES AND TUBES; HOL­ Rs. 4,000 (i) WASTE AND SCRAP:-- LOW SECTIONS AND SEMI­ per tonne -HOLLOW SECTIONS OF Waste and scrap metal fit· only for the ALLUMINIUM recovery of metal by remelting or for use in 76.10 7610.00 FITTINGS FOR PIPES OR 12% the manufacture of chemicals, aud. includes TUBES OF ALUMINIUM (FOR EXAMPLE; COUPL­ dros3 and ash. INGS, ELBOWS, SLEEVES) (ii) WROUGHT BARS AND RODS (INCLUDING 76.'n 7611.00 CASTINGS OF ALUMINIUM, 50% plus WIRE RODS):-- NOT OTHERWISE SPECI­ Rs. 4,000 FIED per tonne (a) any extruded, rolled, drawn or forged 76.12 OTHER ARTICLES OF ALU­ products of solid section, of ~hich t~e wi~th MINIUM or the maximum cross-sectional dimenSion 7612.10 -Utensils made of alUminium Nil exce"ds 6 millimetres and which, if they are '(612.20 -Nails, tacks, staples (other 12% flat, have a thickness exceeding one-tenth of than those of heading No. 83.05), rivets, cotters, the width; or cotter-pins, washers and sI­ milar articles (b) . any cast or sintered products, of the 7612.30 -Sanitary'Ware and parts thereof 12% same forms and dimensions, which have been 7612.90 -Other 12% sUbs.;qllently worked after production (other­ wise than by simple trimming or de-scaling), CHAPTER 78 provided that they ha.ve not thereby assumed the. character of any article or product falling Lead and articles thereof under any other heading. Notes In heading No; 78.02, 'waste and scrap' means (iii) WROUGHT ANGLES, SHAPES AND SEC­ waste and scrap metal fit only for the recovery of TIONS: metal by remelting or for usc in the manufacture . (a) any extruded, rolled, drawn or forged of chemicals, but does not Ir.clude slag, ash and products of solid section (other than round, other residues. rect2.ngular; square and hexagonal), of which the width or the maximum cross-sectional di­ Heading Sub~ mem:iou exceeds 6 millimetres and which. if No. heading DeSCription .of goods Rate of duty they are flat, have a thickness exceeding one­ No. -tenth of the width; or (1) (2) (3) (4) (b) any cast or sintered products, of the 78.01 7801.00 UNWROUGHT LEAD (IN- Rs. 840 per samE' forms and dimensions, which have been CLUDING ARGENTIFE- tonne subsequeThtly worked after production (other- 718 SERIES I No. 44

wise than by simple trimming or de-scaling}, (1) (2) (3) ( 4) provided that they have not thereby assumed the character of any article or product falling ANGLES, SHAPES AND under any other heading. SECTIONS OF ZINC; ZINC WIRE (iv) WIRE: 7903,10 -Wrought bars and rods (includ- Rs,3,275 Any rOlled, extruded or drawn product of ing wire rods) of zinc per tonne 7903,20 -Wrought angles, shapes and Rs, 3,800 solid 'and uniform cross-section, of which no sections of zinc per tonne cross-sectional dimension exceeds 6 milli­ 7903,30 -Zinc wire Nil metres. 79,04 WROUGHT PLATES, (v) PLATE: SHEETS, BLANKS (INCLU- DING CIRCLES, BUT EX- A flat product, put to length, whose thick­ CLUDING GALOTS) A.ND STRIPS OF ZINC; ZINC ness exceeds 10 millimetres and width exceeds FOIL 500 millimetres. 7904,1(- -Zinc foil 'Rs, 3,800 (vi) SHEET: per tonne 7904,90 -Other Rs. 3,800 A flat product whose thickness exceeds 0.15 per tonne millimetre but does not exceed 10 millimetres, 79,05 7905.0C' ZINC CALOTS Rs. 4,'159 and width' exceeds 500 millimetres; and inclu­ per tonne des a corrugated' or troughed sheet, 79,06 7906,00 . ZINC POWDERS AND FLA- 15% ' KES (vii) STRIP: 79,07 7907,00 PIPES AND TUBES OF ZINC 25% A flat product, generally not cut to length, 79.08 7908,00 SHELLS AND BLANKS FOR 25% whose thickness exceeds 0.15 millimetre but PIPES AND TUBES; HOL- does not exceed 10 millimetres, and width LOW SECTIONS O~' ZINC 79,09 7909,00 F=GS FOR PIPES OR 12% does not exC)eed 500 milljmetres. TUBES OF ZINC (FOI't (mii) FOIL: EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) A flat product whose thickness (excluding 79,10 7910,00 O'l'HER ARTICLES OF ZINC 12% any backing) not exceeding 0.15 millimetre, whether ()r not eml:lOssed, cut to shape, per­ CHAPTER 80' forated, !!oated, printed or backed with pap-er Tin and articles thereof or other reinforcing material. (ix) POWDERS AND FLAKES: Heading Sul,- No. heading pescription of ~oods Rate of duty All types of powders and flakes, including No': dust, but E)xcludlng powders and flakes pre­ (1) (2) (3) (4) pared as colours, pigments, p'aints or the like. 80.01 8001.00 TIN (INCLUDING TIN WAS- 12% (x) PIPES AND TUBES: TE AND SCRAP), AND AR­ TICLES THEREOF A hollow product of uniform cross-section having a continuous periphery produced by drRwing, casting or extr'usiCn'l process. CHAPTER 81 Other base, metals: cermets: articles thereof (xi) HOLLOW SECTION: A section which is normally extruded, Heading Sul'- No. heading Description of goods Rate of duty drawn or cast' and the cross-section of which No completely encloses a void or voids. (1) (2)' (3) (4) 2. In heading No. 79.04, 'blank' means a piece of plate, sheet or strip in any shape, including, a circle, 81.01 8101.00 OTHER ,BASE METALS 12% (INCLUDING WASTE AND prepared for subsequent fabrication. SCRAP); CERMETS (IN­ CLUDING WASTE AND Heading Sub- SCRAP) ; ARTICLES OF No. heading Description of goods Rate of duty OTHER BASE METALS OR No. CERME'l'S (1) (2) (3\ (4) CHAPTER 82 79,01 7901.00 ,UNWROUGHT ZINC IN ANY Rs. 3,275 Tool;, implements, cutlery, spoons and forks, of FORM INC L U DIN G per tonne BLOCKS, PLATES, IN- base metal: parts thereof of base metal GOTS, CAKES, BARS, BIL- Notes LETS, HARD OR SOFT SLABS, CATHODES, 1, Apart from blow lamps, portable forges, grind­ ANODES, PELLETS, ing wheels with frameworks, manicure or pedicure SPE\..Tlj:R AND BROKEN sets, and goods of heading No, 82,04,this Chapter ZINC covers only goods with a blade, working edge, work­ 79.02 7902.00 WASTE AND SCRAP OF Rs.- 3,Z75 ing surface or other working- part of: ZINC per tonne (a) 7V,03 WROUGHT BRAS, RODS (IN- BaBe metal;

(c) Precious Or semi-precious stones (natural, (1) . (2) (3) (4) ,:; synthetic or reconstructed) on a support of· base ~--~--~~~~~~- metal carbide or cermet; or . 82.07 8207.00 SPO.oNS, FORKS AND 12% (d) Abrasive materials on a support of base .oTHER ARTICLES OF CUTLERY FOR TABLE OR metal provided that the articles have cutting teetb, KITCHEN USE (FOR flutes, grooves, or tile like of base metal,. which EXAMPLE, TABLE KNI­ retain their indentity and function after the appli­ VES, KITCHEN KNIVES, cation of the abrasive. PAPER KNIVES, LETTER OPENERS, PENCIL SHAR­ PENERS, FlSH-KNIVF:S, 2. Parts of base metal of the articles of this BUTTER-KNIVES, SUGAR Chapter are to be classified with the articles or TONGS), MANICURE OR which they are parts, except parts separately spe­ PEDICURE SETS AND cified as such and tool-holders for hand tools (head­ INSTRUMENTS (INCLUD­ ing No. 84.66). However, parts of general use as INGNAIL FILES) 82.0.8 .oTHER TOOLS AND IMPLE­ defined in Note 2 to Section XV are in all cases ME1'."TS,-' INCLUDING THO­ . excluded from this Chapter. SE OF A KIND USED IN AGRICULTURE, HORTI­ Heads, blades and cutting plates for electric sha­ CULTURE OR FORESTRY vers or electric hair C1ippers'are to be classified in 820UO -Tools and implements of a kind Nil heading No. 85.10. used in agriculture 820;l.80 -Other tools and implements 1?% 820·3.90 -Parts Heading Sub- 12% No. heading Description of goods Rate of duty No. CHAPTER 83 (1) (2) (3) (4 ) Miscellaneous Articles of Sase Metal Notes 82-01 HAND TOOLS, THE FOL- LOWI1'fG: PLIERS (IN- 1. For the purposes of this Chapter, parts of base CLUDING CUTTING' metal are to be classified with their parent articles. PLIERS), SPANNERS. in WRENCHES, FILES AND However,. 'Parts of general use' as defined Note RASPS; SCREW'DRIVERS 2 of SectlOn XV are not to be taken parts of goods (INCLUDING RATCHET of this G1apter. TYPES). 8201.10 ~Hand tools 15% 2. In relation to, snb-heading No. 8312.11, the 8201.90 -Parts 12% process of lacquering or printing or both of plain 82.02. INTERCHANGEABLE TOOLS containers shall amount .to 'manufacture'. FOR HAND TOOLS, wHE­ THER OR NOT POWER­ 3. In h,eading No. 83.13, the expression 'Bolts and -OPERATED, OR FOR MA­ nuts, threaded or tapped, .and screws' shall include. CHINE TOOLS (FOR EXAMPLEl, FOR PRESS­ bolts end", screw studs, screw studding, self-tapped ING; STAMPING, PUNCH­ screws, serew hooks and screw rings. ING, TAPPING, THREAD­ ING, DRILLING, BORING, Heading iSub- BROACHING, MILLING, No. hE'ailing Description of goods -, Rate of duty TURNING OR SCREW No. . DRIVING), INCLUDING DIES FOR DRAWING OR ( 1) (2) (3) EXTRUDING METAL, AND R.oCK DRILLING OR 83.M 8301.00 PADLOCKS AND LOCKS 12% EARTHBORING TOOLS (KEY, COMBINATION .oR 820.2.10 -Tools 15% ELECTRICALLY OPERA­ TED, . .oF BASE-METAL; 8202.90. -Parts 12% CLASPS AND FRAMES. 82.03 INDUSTRIAL KNIVES AND WITH CLASPS, INCORPO­ BLADES FOR HAND OR RATING L.oCKS, OF BASE MACHINE SAWS . METAL; KEYS FOR ANY 8203.10 . -Chaff cutter knives Nil OF THE FOREGOING AR­ 8203.80' -Other 15% TICLES, OF BASE METAL 8203.90 -Parts 12%" 83.02 BASE METAL MOUNTINGS, . FITTINGS AND SIMILAR 82.04 820.4.00 PLATES, STICKS, TIPS A.l'fD 20% ARTICLES SUITABLE FOR THE LIKE FOR TOOLS, FURNITURE, D .0 0 R S, . UNMOUNTED, OF SINTE­ S1.'AIRCASES; WINDOWS, RED METAL CARBIDES BLINDS, COACH WORK, OR CERMETS SADDLERY, TRUNKS, 82.05 8205.00 RAZORS AND' RAZOR BLA- 12% CHESTS,' CASKETS .oR DES (INCLUDING RAZOR THE LIKE; AUTOMATIC BLADE BLANK'S IN DO.oR CLOSERS OF BASE STRIPS) METAL; CASTORS WITH M.oUNTINGS .oF BASE 82.06 8206.00 HAND OR PEDAL-OPERA- 12% METAL TED GRINDING WHEELS WITH FRAME WORKS;. 8302.10 -Bas_e metal mountings, fittings 25% BLOW LAMPS; VICES, and simllar articles :suitable CLAMPS AND. THE LIKE, for steel furniture OTHER THAN ACCESSO­ 8302.90' -'Other 12% RIES FOR AND PARTS 83,03 SAFES,. STRONG BOXES, .oF, MACHINE TOOLS; AJ:>f­ . . STRONG RO.oMLININGS'" VILS; P.oRTABLEFORGES ,AND, STRONG ~OOM (1) (2). (3) (4) (1) (2) (8) (4)

PLATES AND SIMILAR DOORS (WHETHER OR PLATES,~BERS,LET­ NOt WlTH' DOOR FRA­ TERS AND OTHER SYM­ MES), AND CASH AND BOLS, OF BASE METAL, . DEED BOXES AND THE EXCLUDING THOSE OF LIKE, OF BASE METAL HEADING NO. 94.03 3303.10 --Safes, strong boxes, cash !)Q- Nil 83.09 STOPPERS, GAPS AND LIDS xes, deed'l:x>xes and the lIke (INCLUDING C ROW N . (but not including strong CORKS, PILFER PROOF room linings and strong CAPS), SEALS AND doors), of base metal, in or OTHER PACKING ACCES­ in relation to the manufac­ SORIES, OF BASE METAL ture of which no process is ordinarily carried- on with 8309.10 --Crown corks with or with(,mt 5 paise the aid of power washers or other fittings of, each cork, rubber, pOlyethylene or 8303.20 . ---Other safes, strong boxes. cash 35% boxes, deed boxes and the any ~ther 'material like; strong.l'oom linings and 8309.20 -Pilfer proof caps for packag- 2 paise strong room doors (whether mg, all' sorts, with or wi- each or not with door frames) of thaut washers or other base metal fittings of cork, rubber, polyethylene or any other 8303.90 -Parts 12% . material 33M FlLING CABINETS, CARD 8309.90 -,-Other 12% INDEX CABINETS, PA­ 83.10 WIRE, RODS, TUBES, PER TRAYS,'. PAPER PLATES, ELEC'TRODES RESTS, PEN TRAYS, OF­ AND SIillLAR PRODUCTS, FICE STAUP STANDS OF BASE METAL OR OF AND SIillLAR' OFFICE METAL CARBIDES, CO­ OR DESK EQUIPMENT, ATED OR CORED WITH OF BASE METAL; PARTS FLUX MATERIAL; OF A OF THE FOREGOING AR­ TICLES (BUT EXCLUDING KIND USED FOR SOL­ DERING, BRA ZI N G, SLOTTED ANGLES AND WELDING, OR DEPOSI­ SLOTrED CHANNELS MA­ TION OF ME'rAL OR OF DE OF STEEL) METAL' CARBIDES; WIRE -Made partly or wholly of steel: AND RODS, OF AGGLO­ MERATED BASE METAL 8304.11 - -In or in relation to the manu­ 25% facture of which any process POWDER, USED FOR ME­ is ordinarily carried on with TAL SPRAYING the aid of power, whether in 3310.10 -Coated electrodes of base 15% assembled or unassembled metal, fOT -electriC arc-weld;. condition ing . 8304.19 ~ -Other NiJ 8310.20 --Coated rods and cored wire, of 8304'.20 ""'::""Made of" base metal other than iz% base metal, for welding by .steel flame, soldering or brazing 8310.80 -Other 12% ~Parts: 8310.90 -Parts 12% 8304.91 - -Parts for goods cover,ed by sub-- 250/0 83.11 8311.00 ELECTRICAL STAMPING!! 20% -heading 8304.11 AND LAMINATIONS. OF 8304.99 '::Other 12% BASE METAL, ALL SORTS 83.05 8305.00 FITTINGS FOR LOOSE-LEAF 12% 83.12 CONTAINhiRS OF BASE BINDERS OR FILES, LET­ METAL TER-CLIPS, LE'l"TER -COR­ -Containers oro-marily -intended NERS,PAPER CLIPS. IN­ for packaging of goods l'ai' DEXING TAGS AND SIMI­ sale, including collapsible LAR OFFICE ARTICLES, tubes, casks, drums, can.s, OF BASE METAL; STAP­ boxes, g8.S cylinders and LES IN STRIPS . (FOR pressure containers, \'ihcthel' EXAMPLE, FOR OFFICES, in assembled 'or unassembled UPHOLSTERY, PACKAG­ condition and containers ING), OF BASE METAL known commercially as flat­ tened or folded containers, 83.06 8306.00 FLEXIBLE TUBING OR BA­ 12% SE METAL, WITH OR of bas'e metal: WITHOUT THEIR FITT­ 8312.11 -Of aluminium, whether plain, 50% plu.s INGS lacquered Qr printed or Rs.4,00<) lacquered and pl'inted per tonne 83.07 8307.00 CLASPS, FRAMES WITH 12% 8312.12 - -Of base metal other than alu­ 15% . CLASPS, BUCKLES, minium, -in or in relation to BUCKLE-C:LASPS,. HOOKS, the manufacture of which EYES, EYELETS, AND any process is ordinarily THE LIKE, OF BASE carried on with the aid of METAL, OF A KIND USED power FOR 'CLOTHING, FOOT-· 8312.19 -Other NiJ WEAR, AWNINGS, HAND 8312.90 -Containers of base metal, other 12% BAGS,' >J'RAVEL 'GOODS than those covered under OR OTHER MADE UP AR­ sub-heading Nos. 8312.11, TICLES; TUBULAR OR BI" 8312.12 and 8312.19 . FURCATED. RIVETS, OF BASE METAL; BEADS 83.13 BOLTS AND NUTS, THREA- AND SPANGLES, OF DED OR TAPPED, AND SASE METAL SCREWS, "OF BASE METAL 33.08 8308,0<)' ,81 G ~'PLkWE S, NAME 8313.1~ -In or' in relation to.the manu- 15% 'PLAWE!!,' API;IRESS facture of which any process 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 721 ----.-..:..-...... :...--...... :...---:------~~-...... ,.,.------(g) Parts of general use, as defined in Note. (1) (2) (3) (4) 2 to Seetion XV, of base metal (S.e!ltion XV), or similar goods of plastics (Chapter 39) ; IS ordinarily carried on with the aid of power (h) Drill pipe (heading No. 73.03); 8313.90-other . Nil 83.14 PRES SURE COOKERS (i) E:1dless pelts of metal wire or strip (Section (NON-ELECTRIC, ELEC­ XV); TRIC OR ELECTRONIC) NAMELY, EN C LOS E D (j) Articles of Chapter 82 or Chapter 83; COOKING VESSELS FOR USE' WITH AN EX­ (k) Articles of Section XVII; TERNAL HEAT SOURCE CAPABLE OF MAINTAIN­ (l) Articles of Chapter 90; , ING WORKING STEAM PRESSUR~J, KNOWN COM­ (m) Clocks, watches or other articles of Chap­ MERCIALLY AS PRES­ ter 91; SURE COOKERS, OF BASE METAL (n) Interchangeable tools of heading No. 82.02 8314.10 -Pressure cookers Nil or brushes of a kind used as parts of machines of -Parts ot-pressure cookers: heading No. 96.03; similar interchangeable tools 8314.91 - -Parts of pressure cookers, Nil are to be classified according to the constituent namely. cooker body with or without handle, lid with or materia:! of their working part (for example, in without handle and vent Chapter 40, 42, 43, 45 or 59 or heading No. 68.01 weight ·or heading No. 69.07); or 8314.99 - -Other parts 12% (0) Articles of Chapter 95. 83.15 8315.00 BELLS, GONGS AND THE 12% LIKE, NON-ELECTRIC OF BASE METAL; STA­ ·2. Subject to Note 1 to this Section, Note 1 to TUE'ITES AND OTHER Chapter 84 and to Note 1 to Chapter 85, parts of ORNAMENTS, OF BASE machines (not being parts of the articles of heading METAL; PHOTOGRAPH, PICTURE OR SIMILAR No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be ~'RAMES, O~' BASE classified according to the following rules:- METAL; MIRRORS OF BASE METAL (a) Parts which are goods included in any of the helV:!ings of Chapter 84 or Chapter 85 (oth~ than he:lding Nos. 84.85 and 85.48) are in all cases SECTION XVI to be classified ill their respective headings. Machinery and mechanical appliances; electrical (b) Other parts, if suitable ·for use solely or equipment; paI'ts· thereof; sound recorders and principa.lly with a particular kind of machine,. oc reproducers, television image aild sound. recorders and ,\vi,th a number of machines of the same heading reproducers, a:,d pill'ts and accessories of such (including a machine of heading No. 84.79 or head­ articles ing No. 85.43) are to be classified with the ma­ chines of that kind. However, parts which are Notes equally suitable for use principally with the goods 1. This Section does not cover: of head",ng Nos. 85.17 and 85.25 to 85.28 are to be (a) Transmission or conveyor belts or belting, classified in heading No. 85.17. of plastics of Chapter 39, or of vulcanised rubber (c) All other parts ate to be clasSified in (heading No. 40.10); or other articles of a kind heading No. 84.85 or heading No. 85.48. c used in machinery or mechanical or electrical ap­ pliances or for other technical uses, of unhardened 3. Un!e~s the context otherwise requires,composite vulcanised rubber (heading No. 40.17) ; machines consisting of two or more machines fitted (b) Articles ofleather or of composition leather together to form a whole and other machines adap­ heading No. 42.01) or of furskin (heading No. ted for the purpose of pBrforming to or more com­ 43.01), of a kind used in machinery or mechanical plementary or alternative functions are to be classi­ appliances or for other technical uses; . fied as if consisting only of that component or a.

.. . .' CHAPTER 84. (b) by the automatic use, simultaneously. or seqnentially, of different unit heads working a .,<";-. Nuclear reactors, Boilers, Machinery 'and mechanical on fixed position workpiece (unit construction ma­ appliances; parts thereof chines, single station), Notes (c) by ';he automatic transfer of the workpiece .1. This Chapter does not cover:- to different unit heads (multi·r,tation transfer machines). (a) Millstones, grindstones or other articles of Chapter 68; 5. (a) For the purposes of heading No. 84.71, the (b) Appliances or machinery (for example, expression 'automatic data processing machines' pumps) or parts thereof, of ceramic material means:- (Chapter 69); (i) Digital machines, capable of (1) storing the (e) Laboratory glassware (heading No. 70.12); processing programme.or programmes and at least machinery, appliances or other articles for techni­ the data lmm·ediately necessary for the execution oal uses or parts thereof, of glass (heading No. of the programme; (2) being freely programmed 70.14 or 70.15) ; . in accorde,nce with the requirements of the. user; (3) performing arithmetical computations speci­ (d) Articles of sub-heading No. 7303.70 or fied by thenser; and (4) executing, without similar articles of other base metals (Chapters human intervention, a processing programme 74 to 76 or 78 to. 81) ; which requires them to modify their execution, by logical decision during the processing run; . (e) Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical (ii) Analogue machines capable of simulating domestic appliances of heading No. 85.09; or mathematical models and comprising at least: analogne elements, control elements and program­ (f) Hand-operated mechanical floor sweepers, ming elements; not motorLsed (heading No. 96.03). (iii) Hybrid machines consisting of either a 2. Subject to the operation of Note 3 to Section XVI, digital machine with analogue elements or an a machine or appliance which answers to a descrip­ analogue machine with digital elements. tion in one or more or the heading Nos. 84.01 to 84.24 .and at the same time to a deSCription in one or (b) Automatic data processing machines may be other of the heading Nos. 84.25 to 84.80 is to be in the fornI of 'systems consisting of a variable classified under the appropriate heading of the number of Heparately-housed units. A unit is to be former group and not the latter. regarded as being a part of the complete system if it meets all the following conditions:- Heading No. 84.19 does not, however, cover: (i) it is connectable to the central processing (a) Germination plant, incubators or brooders units; (heading No. 84.36); . (ii) it '.S speCifically designed as part of such . (0) Grain dampening machines (heading No. a system [it must, in particular, unless it is a 84.37) ; power supply unit, be able to accept or deliver (c) Diffusing apparatus for sugar juice extrac­ data in a form (code or signals) which .can be tion (heading No. 84.38); used by the system]. (d) Machinery for heat-treatment of textile yarns, fabrics or made up textile articles (heading Such units presented separately are also to be No. 84.51); or classified in heading No. 84.71. (e) Machinery or plant, designed for mechanical Heading No. 84.71 does not cover machines incor­ ?peration, in which a change of temperature, even porating or working in conjunction .,with an auto­ If necessary, is subsidiary. . matic. data processing machine and . performing Il. Heading No. 84.22 does not cover: speCifIC functIOn. Such machines are classified in the headings appropriate to their respective func­ (a) Sewing machines for closing bags or similar tions or, failing that, in . residual headings. . containers (heading No. 84.52) ; or inter alia, (b) Office machinery of heading No. 84.72. 6. Heading No. 84.82 applies, to polished steel balls, the maximum and minimum diameters 3. A machine-tool for working any material which of which do not differ from the nominal diameter answers to .a description in heading No. 84.56 and by more than 1% or by more than 0.05mm which­ ever is less. Other steel baHs are to be classified in at the same time to a description in heading No. heading No. 73.08. 84.57, 84.58, 4.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56. 7. A machine which is used for mote than one 4. Heading No. 84.57 applies only to machine-tools purp·ose is, for the purposes of classification to be for working metal ·(other than lathes) which can treated as t: its principal purpose were its soie pur­ pose. carry out different types of machining operations either:- . Subject to Note 2to this Chapter and Note 3 to .' (a) by automatic tool change from a magazine Sec~ion. XVJ, a m:,chine" the principal purpo,se of or the like in conformity. with a machining pro­ WhICh IS notdescl'lbed in any heading or for which gramme (machining centres), no one purpose is the principal purpose is, unless 2ND FEBRUARY, 1990 (MAGHA 13, 1911) --""'-...:..------._----"- the ,context otherwise,;"equires, to be flassified. tn heading No. 84.79. Heading No. 84.79 also covers (1)1.!' J (2) (3) (4).· machines for making rope or cable (for example, VICE; LIQUID ELEVA­ stranding, twisting or cabling machines)' from metal TORS wire, textile yam or any other material or from 84.14 AIR on VACUUM PUMPS, a combination of such materials. <"': ' .. ' AIR OR OTHER GAS COM" " """ PRESSORS AND' FANS; Heading Sub- VENTILA'i'ING OR RECY- No. heading Description of ~ods Rate nf duty CLING HOODS INCORPO- No. RATING A FAN; WHE- THER OR NOT FITTED (1) (~) (3) (4) WITH FILTERS 841~h.l() -Gas compressors of a. kind used ·110% 84.01 8401.00 NUCLEAR REACTORS; 12% in ref.rigerat~ng and 'air conw FUEL ELEMENTS (CAR­ ditioning appliances .and ma~ TRIDGES), NON - IRRA­ chinery DIATED, FOR NUCLEAR REACTORS; MACHINERY 841<1.80 -Other 15% AND APPARATUS J!'OR 841<1.90 -Parts 15% ISOTOPIC SEpARATION AIR CONDITIONING' MA­ 110%' ~ 84.02 8402.00 STEAM OR OTHER VAPOUR 12% CHINES, COMPHISING A GENERATING BOILERS MOTOn-DRIVEN FAN (OTHER'THAN CENTRAL AND ELEMENTS FOR HEATING HOT WATER CHANGING THE. TEMPE~ BOILERS CAPABLE ALSO RATURE AND HUMIDITY, OF PRODUCING LOW INCLUDING THOSE MA- PRESSURE STEAM); SU­ CHINES IN WHICH 1'HE PER-HEAl'ED WATEI' HUMIDITY CANNOT BE BOILERS SEPARATELY REGULA- ';.':. TED 84.03 8403.00 CENl'RAL' . HEATING BOI­ 12% LERS .0l'HER :rHAN :rH0- 84.16 841€.00 FURNACE 'BURNERS FOR 12% SE OF HEADING NO. 84.02 LIQUID FUEL, FOR PUL­ VElUSED SOLID FUEL OR 84.04 8404.00 AUXILIARY PLANT FOR 12% FOR GAS; MECHANICAL USE WITH BOILER,S. OF STOKERS, MEUHANICAL HEADING NO. 84.02 OR GRATES, MECHANICAL HEADING NO. 84.03 (FOR ASH DISCHARGERS AND EXAMPLE, ECONOMI- SIMILAR APPLIANCES SERS, SUPER-HEATERS, SOOT REMOVERS, GAS 84.17 8417 .00 INDUSTRIAL OR LABORA­ 12% RECOVERERS); CONDEN­ TOny FURNACES AND 'SERSFOR STEAM OR OVENS, INCLUDINGINCI­ OTHER VAPOUR POWER NERATORS, NON-ELEC- UNITS TRIC 84.05 8405.00 pRODUCER GAS OR WATER 12% 84.18 8418.00 REFRIGERATORS, FREE- 110% GAS GENERATORS, WITH' ZERS AND OTHEn RE­ OR WITHOUT THEIR PU­ FRIGERATING OR FREE- RIFIERS; ACETYLENE ~. , ZING EQUIPMENT, ELEe,. GAS GENERATORS AND TRIC OR OTHEn; HEAT SIMILAR WATER PRO- PUMPS OTHER THAN. CESS GAS GENERATOnS, AIR CONDITIONING MA- WITH on WITHOUT CHINES OF HEADING 'rHEIR PURIFIERS NO. 84.15 84.06 8406.00 STEAM.. TURBINES AND - 12% 84.19 8419.00 MACHINERY, PLANT OR 12% OTHER VAPOUR TURBI- LABORATORY . EQUIP- NES MENT, WHETHER on NOT 84.01 8407.00 SPARK-IGNITION RECIPRC- 10%" ELEC'l'RICALLY H.l:!1A'l'ED, CATING OR ROTARY IN­ FOR 'l'HE TREATIvIENT TERNAL COMBUS'l'ION OF MATEHIALS BY A PISTON, ENGINES PROCESS INVOLVING A CHANGE .,OF TEMPERA· 84.08 8408.00 COMPRESSION - IGNITION 10% TURESUCH AS HEATING, INTltRNAL COMBUSTION COOKING ROASTING, PISTON ENGINES (DIE- DISTILLING, RECTIFY- SEL OR SEMI-DIESEL ING, STERILISING, PAS-­ ENGINES 'l'EURISING, STEA1,rING, DRYING, EVAPORATING, . 84.09 8409.00 PARTS SUITABLE FOR USE 20% SOLELY OR PRINCIPAL- VAPORISING,' CONDEN- LY WITH THE ENGINES SING OR COOLING, OF HEADING NO. 84;07 OR OTHER'THAN MACHINE- HEADING NO, 84.08 RY OR PLANT OFA KIND USED FOR DOMESTIC 84.10 8410.00 HYDRAUI.,IC TURBINES 12% PURPOSES; INSTANTA­ WATER WHEELS, AND NEOUSOR STORAGE WA- REGULATORS THEREFOR . TER HEATERS, NON- , , '.' -ELECTRIC . 84.11 8411.00 TURBO-JETS, TURBO'PRO' PELLERS AND OTHER 84.20 8420.00 CALENDERING OR OTHER . 12% GAS TURBINES ROLLING MACHINES, OTHER THAN FOn ME- 8U? 8412.00 OTHER ENGINES AND MO-' 12% . TALS : OR,. GLASS, AND TORS 'CYLINDEnS THEREFOR 84.13 8413.00 PUMPS FOR LIQUIDS, WHE­ 12% 82.21 8421.00 CENTREFUGE)S, INCLUD- 20% THER OR NOT FITTED :ING 'CENTRIF'UGAL WITH A MEASuRING DE- DRYERS: . FILTERING OR ~12.4------SERIES 1 No. 44

(1) ___--.:.(2...:) ______(3_) ______(_4) __ _ (1) (2) (3) (4)

PURIWYING MACHINERY 84.31 8431.00 PARTS SUITABLE FOR USE 20% AND APPARATUS, FOR SOLELY OR PRINCIPALLY LIQUIDS OR GASES WITH THE MACHINERY 84.22 8422.00 DISH WASHING MACHINES; 20% OF HEADING NOS. 84.25 MACHINERY FOR CLEA- TO 84.30 NING OR DRYING BOTT- 84.32 8432.00- AGRICULTURAL, HORTI- 12% LES OR OTHER CONTAI- CULTURAL OR FORES- NERS; MACHINERY FOR TRY MACHINERY FOR FILLING, CLOSING, SEA- SOIL PREPARATION OR LING, CAPSULING OR CULTIVATION; LAWNOR LABELLING BOTTLES, SPORTS;GROUND ROL- CANS, -BOXES, BAGS OR LERS OTHER CONTAINERS; OTHER PAClCING OR 84.33 8433.0e, HARVESTING OR THRESH- 12% WRAPPING MACHINERY; ING MACHINERY, INCLU- MACHINERY FOR AERA- DING STRAW OR FODDER - TING BEVERAGES .. BALERS; GRASS OR HAY MOWERS; MACHINES 84.23 8423.00 WEIGHING MACHINERY 15% FORCLEANING, SORTING (EXCLUDING BALANCES OR GRADING EGGS, OF A SENSITIVITY OF 5 FRUIT OR OTHER AGRI­ MILLIGRAM OR BETTER), CULTURAL PRODUCE, INCLUDING WEI G H T OTHER THAN MACHINE- OPERATED COUNTING RY OF HEADING NO. 84.37 ORCHEClCING MACHI- NES; WEIGHING MACHI- 84.34 8434.00 MILlCING MACHINES AND 12% NE WEIGHTS OF ALL DAIRY MACHINERY lCINDS 84.35 8435.00 PRESSES, CRUSHERS AND 12% 84.24 8424.00 MECHANICAL APPLIANCES 12%. SIMILAR MACHINERY (WHETHER OR NOT USED IN THE MANUFAC- HAND· OPERATED) WOR TURE OF WINE, CIDER, PROJECTING, DISPER- FRUIT JUICES OR SIMI- SING OR SPRAYING LI, LAR BEVERAGES QUIDS OR POWDERS; WIRE EXTINGUISHERS, 84.36 8436.00 OTHER AGRICULTURAL, 12% WHETHER OR NOT HORTICULTURAL, FO­ CHARGED;' SPRAY GUNS RESTRY, POULTRY-KEE- . AND SIMILAR APPLIAN- PING OR BEE-KEEPING CES; STEAM OR SAND MACHINERY, INCLUDING BLASTING MACHINES GERMINATlUN PLAN'i' AND SIMILAR JET PRO· FITTED WITH MECHANI- JECTING MACHINES CAL OR THERMAL EQUIP- MENT; POULTRY INCU­ 84.25 8425.00 PULLEY TACKLE AND 12% BATORS AND BROODERS HOISTS OTHER THAN SlCIP HOISTS; WINCHES 84.37 8437.00 MACHINES FOR CLEANING, 120/';' AND CAPSTANS; JACKS SORTING OR GRADING 84.26 8426.00 SEED, GRAIN OR DRIED DERRICKS; CRANES; IN- 15% LEGUMINOUS VEGETAB- CLUDING CABLE CRA- LES; MACHINERY USED NES; MOBILE Llli'TING IN THE MILLING INDUS- WRAMES, STRADDLE TRY OR FOR THE WOR- CARRIERS AND WORKS lUNG OF CEREALS OR TRUCKS FITTED WITH A DRIED LEGUMINOUS VE­ CRANE GETABLES, OTHER THAN 84.27 8427.00 FORK-LIFT TRUCKS; 15% FARM-TYPE MACHINERY OTHER WORKS TRUCKS FITTED WITH Llli'TING 84.38 8438.00 MACHINERY, NOT SPECI- 120/", OR HANDLING EQUIP- CIFIED OR INCLUDED MENT ELSEWHERE IN THIS CHAPTER, FOR THE IN­ 84.28 8428.00 'OTHER Llli'TING, HAND. 12% DUSTRIAL PREPARA- LING, LOADING OR UN­ TION OR MANUFACTURE LOADING MACHINERY OF FOOD OR DRINK, (FOR EXAMPLE, Llli'TS, OTHER THAN MACHINE- ESCALATORS, CON­ RY FOR THE EXTRAC- VEYORS, TELEFERICS) TION OR PREPARATION 84.29 8429.00 SELF-PROPELLED BULL- 12% OF ANIMAL OR FIXED DOZERS, ANGLEDOZERS, VEGETABLE FATS OR GRADERS, LEVELLERS, OILS SCRAPERS, MECHANI- 84.39 8439.00 MACHINERY FOR MAKING 12% CAL SHOVELS, EXCAVA- PULP OF FIBROUS CEL­ TORS, SHOVEL LOADERS, LULOSIC MATERIAL OR TAMPING MACHINES FOR MAKING OR FINISH- AND ROAD ROLLlTIRS ING PAPER ·OR PAPER- 84.30 8430.00 OTHER MOVING, GRADING, 12% BOARD LEVELLING, SCRAPING, EXCAVATING, TAMPING, 84.40 8440.00 BOOK-BINDING MACill- .12% COMPACTING, EXTRAC- NERY, INCLUDING BOOK­ TING OR BORING MACHI. -SEWING MACHINES NERY, FOR EARTH, MI­ 84,41 8t41.00 OTHER MACHINERY FOR 120/.. NERALS OR ORES; PILE­ MAKING UP PAPER ~DRIVERS AND PILE-EX­ PULP, PAPER OR PAPER" TRACTORS; 'SNOW­ BOARD, INCLUDING -PLOUGHS AND SNOW- CUTTING MACHINES OF -BLOWERS ALLlUNDS

-~"'=-.-=.. =~= 2ND FEBRUARY, 1990 (MAGHA 13',..::1::::91:.::1~) ______" ______..:.- ___12_5

(1) ',. (2) (3) (1) , (2) (3) (4)

84.42 8442.00 MACHINERY, APPARATUS 12% WOVENS IN THE PIECE AND EQUIPMENT OR IN SHAPES, INCLUD­ (OTHER THAN THE MA­ ING MACHINERY FOR CHINE-TOOLS OF HEAD­ MAKING FELT HATS; ING NOS. 84.56 to 84.65), BLOCKS FOR MAKING . FOR TYPE-FOUNDING OR HATS TYPE - SETTING, FOR 84.50 8450.00 HOUSEHOLD OR LAUNDRY 20% PREPARING OR MAKING TYPE WASHING MA­ PRINTING BLOCKS, PLA­ CHINES, INCLUDING MA­ TES, CYLINDERS OR CHINES WHICH BOTH OTHER PRINTING COM­ WASH AND DRY PONENTS; PRINTING TYPE, BLOCKS, PLATES, 84.51 8451.00 MACHINERY (OTHER 12% CYLINDERS AND OTHER THAN MACHINES OF PRINTING COMPONENTS; HEADING NO. 84.50) FOR BLOCKS, PLATES, CYLIN­ WASHING, CLEANING, DERS AND LITHOGRA­ WRINGING; DRY lNG, PHIC STONES, PREPARED IRONING PRESSING (IN­ FOR PRINTING PUR­ CLUDING FUSING PRES­ POSES (FOR EXAMPLE, SES), BLEACHING, DYE­ PLANED, GRAINED OR ING, DRESSING, FINISH­ POLISHED) . ING, COATING· 'OR IM­ 84.43 8443.00 PREGNATING TEXTILE PRINTING MACHINERY: 12% YARNS, FABRICS OR MACHINES FOR USES MADE UP TEXTILE AR­ ANCILLARY TO PRINT­ TICLES AND MACHINES ING FOR APPLYING THE 84.44 8444.00 MACHINES FOR EXTRUD­ 12% PASTE TO THE BASE IN~DRA¥nNG,TEXTUR­ FABRIC OR OTHER SUP­ ING OR CUTTING MAN­ PORT USED IN THE MA­ -MADE TEXTILE MATE­ NUFACTURE OF FLOOR RIALS COVERINGS SUCH AS 84.45 8445.00 LINOLEUM; MACHINES MACHINES FOR PREPAR­ 12% FOR REELING, UNREEL­ ING TEXTILE FIBRES; ING,FOLDING, CUTTING. SPINNING, DOUBLING OR OR PINKING TEXTILE TWISTING MACHINES FABRICS AND OTHER MACHINERY FOR PRODUCING TEX­ 14.52 845:1.00 SEWING MACHINES; NU TILE YARNS; TEXTILE OTHER THAN BOOK­ REELING OR WINDING -SEWING MACHINES OF (INCLUDING WEFT­ HEADING NO. 84.40; FUR­ -WINDING) MACHINES NlTURE, BASES AND AND MACHINES FOR COVERS SPECIALLY DE­ f PREPARING TEXTILE SIGNED FOR SE¥nNG YARNS FOR USE ON THE MACHINES; SEWING MA­ MACHINES OF HEADING CHINE NEEDLES NO. 84.46 OR 84.47 84.53 845a.oO MACHINERY FOR PREPAR­ 12% 84.46 8446.00 WEA VING MACHINES 12% ING, TANNING OR (LOOMS) WORKING HIDES, SKINS 84.47 8447.00 OR LEATHER OR FOR KNITTING MACHINES, 12% MAKING OR REPAIRING STITCHBONDING MA­ FOOT WEAR OR OTHER CHINES AND MACHINES ARTICLES OF HIDES, FOR MAKING GIMPED SKINS OR LEATHER, YARN,TULLE, LACE,EM­ OTHER THAN SEWING BROIDERY, TRIMMINGS, MACHINES BRAID OR NET AND MA­ . CHINES FOR TUFTING 84.54 845-1.00 CONVERTERS, LADLE'S, IN­ 12% GOT MOULDS AND CAST­ 84.48 8448.00 AUXILIARY MACHINERY 12% ING MACHINES, OF A FOR USE WITH MA­ KIND USED IN METAL­ CHINES OF HEADING LURGY OR IN METAL NO. 84.44, 84.45, 84.46 OR. FOUNDRIES 84.47 (FOR EXAMPLE, DOBBIES, JACQUARDS, 84.55 845\,.00 METAL' ROLLING MILLS 12% AUTOMATIC STOP MO­ AND ROLLS THEREFOR TIONS, SHUTTLE CHANG­ . 84.56 84513.00 MACHINE-TOOLS FOR 12% INGME C H ANI S M S); WORKING' ANY MATE­ PARTS AND ACCESSO­ RIAL, BY REMOVAL OF RIES SlliTABLE FOR USE MATERIAL, BY LASER SOLELY OR PRINCI­ OR OTHER LIGHT OR PALLY WITH THE MA­ PHOTON BEAM, ULTRA­ CHINES OF THIS HEAD­ -SONIC, ELECTRO.- DIS­ ING OR OF HEADING CHARGE, ELECTRO-CHE_ NO. 84.44, 84.45 84.46 OR MICAL, ELECTRON BEAM, 84.47 (FOR EXAMPLE, IONIC-BEAM OR PLASMA SPINDLES AND SPINDLE ARC PROCESSES FLYERS, CARD CLOTH­ ING, COMBS, EXTRUDING 84.57 8457.00 MACHINING CEN:TRES, 12% NIP P L E S, SHUTTLES, UNIT CONSTRUCTION HEALDS AND HEALD­ MACHINES (SINGLE STA_ -FRAMES, HOSIERY TION) AND MULTI-STA_ NEEDLES) TION TRANSPER MA­ CHINES, FOR WORKING 84.49 8449.00 MACHINERY FOR THE MA­ 12% METAL NUFACTURE OR FINISH­ 84,58 84M.OO LATHES FOR REMOVING 12,)& ING OF FELT OR NON- METAL SERIES I No. 4'-+ ------'

(1)' ' (2) (3) (1)( ~ " (2) (3) (4)'

84.59 8459.00 MACHINE-TOOLS (INCLUD-' 12% OF TOOL FOR WORKING ING WAY-TYPE UNIT IN THE HAND HEAD MACHINES) FOR DRILLING, BORING, MILL­ 84.67 8467.00 TOOLS FOR WORKING IN 15% ING, THREADING OR THE HAND, PNEUMATIC TAPPING, BY REMOVING OR WITH SELF-CONTAI- 'METAL, OTHER THAN NED NON-ELECTRIC MO- ,LATHES OF HEADING TOR NO. 84.58 84,68 8468.00 MACHINERY AND APPARA- 12% 84.60 8460.00 MACHINE-TOOLS FOR DE­ 12% TUS FOR SOLDERING, BURRING, SHARPENING, BRAZING OR WELDING, GRINDING, H 0 N lNG, WHETHER OR NOT CA- LAPPING, POLISHING OR PABLE OF CUTTING, OTHERWISE FINISHING OTHER THAN THOSE OF METAL, SINTERED ME­ HEADING NO, 85.15; GAS­ TAL CARBIDES OR CER­ ~PERATED SURFACE METS BY MEANS OF TEMPERING MACHINES CHINES OF HEADING AND APPLIANCES 'NO. ,84.61 ' 84.69 8469.00 TYPEWRITERS AND WORD­ -PROCESSING MACHINES 84.61 8461.00 MACHINE-TOOLS FOR 12% PLANING, SHAPING, 84.70 8470,00 CALCULATING MACHINES; SLOTTING, BROACHING, ACCOUNTING MACHINES", GEAR CUTTING, GEAR CASH REGISTERS, POS­ GRINDING OR GEAR FI­ TAGE-FRANKINGMACHI­ NISHING, SAWING, CUTT­ NES, TICKET - ISSUING ING OFF AND' OTHER MACHINES AND SIMILAR MACHINE-TOOLS WORK­ MACHINES, INCORPORA­ ING BY REMOVING TING A CALCULATING METAL, SINTERED ME­ DEVICE TAL CARBIDES OR CER­ 84.71 8471.00 AUTOMATIC DATA PRO- 20% METS, NOT ELSEWHERE CESSING MACHINES AND SPECIFIED OR INCLUDED UNITS THEREOF; MA- ' 84.62 8462.00, ,MACHINE-TOOLS (INCLUD­ 12% GNETIC OR OPTICAL ING P~ESSES) FOR READERS, MACHINES WORKING METAL BY FOR TRANSCRIBING ,FORGING, HAMMERING, DATA ON TO DATA ME- OR DIE-STAMPING; MA~ DIA IN CODED FORM CHINE-TOOLS (INCLUD­ AND MACHINES FOR ING: PRESSES) FOR PROCESSING SUCH DATA, WORKING METAL BY NOT ELSEWHERE SPECI- BENDING, FOLDING, FIED OR INCLUDED S'l'RAIGH'I'ENING, FLAT­ 84.72 8472.00 OTHER OFFICE MACHINES 20% TENING, SHEARING, (FOR ExAMPLE, HECTO­ PUNCHING OR NOTCH­ GRAPH OR STENCIL DU­ rnG; PRESSIDS FOR PLICATING MACHINES, WORKING METAL OR ADPRESSING MACHINES : METAL CARBIDES, NOT AUTOMATIC BANK-NOTE SPECIFIED ABOVE DISPENSERS, COIN-SOR- 84.63 8463.00 OTHER IvIACHINE - TOOLS 12% TING MACHINES, COIN-. . FOR WORKING METAL, -COUNTING OR WRAP- 'RINTERED METAL CAR­ PING MACHINES, PEN- BIDES OR CERMETS, WI­ CIL - SHARPENING MA­ THOUT REMOVING MA­ CHINES, PERF'ORATING TERIAL OR STAPLING MACHI- NES) 84.64 8464.00 MACHINE-TOOLS FOR WOR; 12% KING STONE, CERAMICS, 84.73 8473.00 PARTS AND ACCESSORIES, .12% CONCRETE, ASBESTOS­ (OTHER THAN COVERS , -CEMENT OR LIKE MINE­ CARRYING CASES AND RAL MATERIALS OR FOR THE LIKE) SUITABLE COLD WORKING GLASS FOR USE SOLELY OR PRINCIPALLY WITH MA­ 84.65 8465'.00 MACHINE-TOOLS (INCLU­ 12% CHINES OF HEADING DING MACHINES' FOR NOS. 84.69 TO 84.72 NAILING, STAPLING, GLUEING OR OTHERWISE, 84.74 8474.00 MACHINERY FOR SORTING, 12% ASSEMBLING) FOR WOR­ SCREENING, ,SEPARA- KING WOOD, CORK, TING, WASHING, CRU- BONE, HARD RUBBER, SHING, 'GRINDING; MIX- HARD PLASTICS OR SIMI­ ING OR KNEADING , LAR HARD MATERIALS EARTH, STONE, ORES OR OTHER, MINERAL SUBS­ 84.66 8466.00 PARTS AND ACCESSORIES 12% TANCES, IN SOLID (IN­ , SUITABLE FOR USE SO­ CLUDING POWDER OR LELY OR PRINCIPALLY PASTE) FORM; MACHI- WITH THE MACHINES OF NERY FOR AGGLOMERA- HEADINGS NOS. 84.56 TO TING, SHAPING OR 84.65, INCLUDING WORK' MOULDING SOLID MINE- OR TOOL HOLDERS, SELF­ RAL FUELS, CERAMIC -OPENING DIEHEADS, DI- PASTE, UNHARDENED 'VIDING HEADS AND CEMENTS, ,PLASTERING OTHER SPECIAL AT­ MATERIALS OR OTHER TACHMENTS FOR MA­ MINERAL PRODUCTS IN C CHINE - TOOLS; TOO L ., •HOLDERS FOR ANY TYPE' ' " <;-' :.-' 'POWDER OR PASTE FORM; M>l.CHINES FOR 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 72:l

(1) (2) (3 ) ( 4) {1~) ____{:_2~) ______~{_3) ______{_4) __ _

l!'ORMING FOUNDRY COUPLINGS (INCLUDING MOULDS OF SAND UNIVERSAL JOINTS) 84.75 8475.00 MACHINES FOR ASSEM­ 12% 84.84 8484.'JO GASKETS AND SIMILAR 20% BLING ELECTRIC . OR JOINTS OF METAL SHEE­ ELRiCTRONlC LAMPS. TU' TING COMBINED WITH BES OR VALVES OR OTHER MATERIAL OR OF FLASH-BULBS, IN GLASS TWO OR MORE LAYERS ENVELOPES; MACHINES OF METAL; SETS OR AS­ FOR MANUFACTURING SORTMENTS OF GASKETS OR HOT WORKING GLASS AND SIMILAR JOINTS, OR GLASSWARE DISSIMILAR IN COMPO­ SITION, PUT UP IN POU­ 84.76 8476.00 AUTOMATIC GOODS-VEN­ CHES, ENVELOPES OR SI­ DING MACHINES (FOR MILAR PACKINGS EXAMPLE, POSTAGE 84.85 MACHINERY PARTS, NOT STAMP, CIGARETTE. CONTAINING ELECTRI­ FOOD OR BEVERAGE MA­ CAL CONNECTORS, INSU­ CHiNES), INCLUDING LATORS, CQILS, CON­ MONEY-CHANGING MA­ TACTS OR OTHER ELEC_ CHINES TRICAL FEATURES, NOT 84.77 8477.00 MACHINERY FOR WOR­ 12% SPECIFIED OR INCLUDED . KING RUBBER OR PLAS­ ELSEWHERE IN THIS TICS OR FOR THE MA· CHAPTER NUFACTURE OF PRO­ 8485.10 -Ships' propellers and blades 120/0 DUCTS FROM THESE MA­ 8485.90 -Other 12% TERIALS, NOT SPECIFIED OR INCLUDED ELSE'VVHE­ RE IN THIS CHAPTER CHAPTER 85 84.78 8478.00 MACHINERY FOR PRgpA­ 12% Electrical machinery and equipment and parts thereof; RING OR MAKING UP TOBACCO, NOT SPECI­ sound r~co_rders and reproducers, television imag-e FIED OR INCLUDED EL- . SEWHERE IN THIS CHAP­ and sound recorders and reproducers, and parts TER· and accessories of such articles . . 84.79 8479.00 MACHINES AND MECHANI­ 12% Notes CAL APPLIANCES HA­ VING INDIVIDUAL liUNC­ 1. This Chapter does not cover: TIONS, NOT SPECIFIED OR INCLUDED ELSEWHE­ (a) E:lectrically warmed blankets, be'd pads, RE IN THIS CHAPTER foot-muffs or the like, electrically warmed cloth­ 84.80 8480.00 . MOULDING BOXES FOR 12% ing, footwear or ear pads or other electrically METAL FOUNDRY; warmed articles worn on or about the person; MOULD BASES; MOUL­ DING PATTERNS; (b) Articles of glass of heading No, 70.08; or MOULDS· FOR METAL (OTHER THAN INGOT (c) Electrically heated furniture of Chapter 94. MOULDS), METAL CAR-' BIDES, GLASS, MINERAL 2. Headmg Nos. 85.01 to 85.04 do not apply to MATERIALS, RUBBER OR PLASTICS goods deseribed in heading Nos. 85.11, 85.12; 85.40, 85.41 or 815.42. 84.81 TAPS, COCKS, VALVES AND SIMILAR APPLIAi'{CES Howevcl', lUetal tank mercury are rectifiers remaln FOR PIPES, BOILER SHELLS, TANKS, VATS classified .in heading No. 85.04. OR THE LIKe:, INC'LlJDING PRESSURE -. REDUCING 3. Heading No 85.09 covers only the following VALVES AND THERMO­ electro-me,~hanical machines of the kind commonly STATICALLY CONTROL­ used for domestic purposes: LED VALVES 8481.10 -Expansion valves and Solenoid 110% (a) Vacuum cleaners, floor polishers, food grin­ valves for refrigerating and ders and. mixers, and fruit or vegetable juice extrac­ airconditioning appliances and machinery tors, of any weight; 8481.90 .-Olher 12% (b) 'Other machines provided the weight of such 84.82 8482.00 BALL -OR ROLLE...~ BEA­ 15% machines does not exceed 20 kg. RINGS 84.83 8483.00 TRANSM1SSION S-H AFT S 20% The heading does not, however, apply to fans and (INCLUDING CAM ventilating or recycling hoods in corporathig a fan, SHAFTS AND CRANK whether or not fitted' with filters (heading No. SHAFTS) AND CRANKS; BEARING HOUSINGS 84.14), centrifugal cloths-dryers (heading No. 84.21), AND PLAIN SHAFT BEA­ dish washing machines (heading No. 84.22), house­ RINGS; GEARS AND GEA­ hold washing machines (heading No. 84.50) roller or RING; BAI,L SCREWS; other ironing machines (heading No. 84.20 or 84.51), GEAR BOXES AND OTHER sewing machines heading No. 84.52), electric SPEED CHANGERS, IN­ CLUDING TORQUE CON­ scissors (heading No. 85.08) or to electro-thennic VERTERS; FLYWHEELS appliances (heading No. 85.16). . AND PULLEYS,' INCLU~ DING PULLEY BLOCKS; 4. For the purposes of heading No. 85.34 'printed CLUTCHES AND SHAFT circuits' are circuits obtained by forming on an 728 SERIES I No. 44 insulating base, by any printing process (for example, (1) (2) (3) (4) embossing, plating-up, etching} or by the 'film circuit' technique, conductor elements, contacts or 85.03 8503.00 PARTS SUITABLE FOR USE 20% other printed components (for example, inductan­ SOLELY OR PRINCIPAL- ces, resistors, capacitors) alone or interconnected LY WITH THE MACHINES according to a pre-established pattern, other than OF HEADING NO. 85.01 OR elements, which can produce, rectify, modulate or 85.02 amplify an electrical signal (for example, semi-con­ 85.04 8504.1)0 ELECTRICAL TRANSFOR- 20% MERS. STATIC CONVER- ductor elements). TERS (FOR EXAMPLE. The terms 'printed circuits' does not cover circuits RECTIFIERS) AND IN­ combined with elements other than those obtained DUCTORS 8:;.05 8505.nO ELECTRO-MAGNETS; PER- 12% during the printing process. Printed circuits may MANENT MAGNETS AND however; be fitted with non-printed connecting ARTICLES INTENDED TO elements. BECOME PERMANENT MAGNETS' AFTER MAG­ Thin-or thick-film circuits comprising passive and NE'1'lSA'1'lON; EL~C'l'1tO­ active elements obtained during the same technolo­ MAGNETIC OR PERMA- NENT MAGNET CHUCKS. gical process are to be classified in heading No. CLAMPS AND SIMILAR 85.42. HOLDING DEVICES; ELECTRO - M A GNE TI C 5. For the purposes of heading Nos. 85.41 and' COUPLINGS, CLU'I'CHES 85.42: AND BRAKES; ELECTRO- -M A G N B TIC LIFTING (a) "Diodes, transistors and similar semi-con­ 'HEADS ductor devices'; are semi-conductor devices' the 85.06 8506.QD, PRll'.fARY CELLS AND PRI- 25% opBration of which depends on variations in resis­ MARY BATTERIES tivity on the application of an electric field; . 85.07 8507.'JO ELECTRIC, ACCUMULA- 2570 TORS, INCLUDING SEPA­ (b) "EleCtronic integrated Circuits and micro­ RA.TORS THEREFOR. assemblies" are: WHETHER OR NOT REC­ TANGULAR (INCLUDING (i) Monolithic integrated circuits in which the SQUARE), circuit elements (diodes, transitors, resistors, 55.05 5508.1)0 ELECTRO-MECHANICAL 150/0 capacitors, interconnections etc.) are created TOOLS FOR WORKING IN in the mass (essentially) wd on the surfaCe of THE HAND, WITH SELF­ -CONTAINED ELECTRIC a serni-conductor material (doped silicon, for MOTOR example) and are inseparably associated; 85.09 8509.'JO E L E C T R 0 - MECHANICAL 20% (ii) Hybrid integrated circuits in which pas­ DOMESTIC APPLIANCES, sive elements (resistors, capacitors, intercomiec- , WITH SELF-CONTAlNED tions, etc.), obtained by thin-or thick·fiIm tech­ ELECTRIC MOTOR nology, and active elements (diodes, transistors, 85.10 8510 .. JO SHAVERS AND HAIR CLIP- 20% PERS. WITH SELF-CON­ monolithic integrated circuits, etc., obtained by TAINED ELECTRIC MO- semi-conductor technology, are combined to all TOR ' intents and purposes indivisibly, on a, single 85.11 8511.<)0 ELECTRICAL IGNITION OR 20% insulating substrate (glass, ceramic, etc.). These STARTING EQUIPMENT circuits may also include discrete components; OF A KIND USED FOR • SPARK-IGNITION OR (iii) Microassemblies of the moulded module, . COMPRESSION- IGNITION micromodule or similar types; consisting of dis­ INTERNAL COMBUSTION crete, active or both active and passive compo­ ENGINBS (FOR EXAM­ PLE. IGNITION MAGNE­ nents which are combined,and interconnected. TOS. MAGNETO - DYNA· MOS. IGNITION COILS. For the classification of the articles defined in SPARKING PLUGS 'AND this Note, heading Nos. 85.41 and 85.42 shall take GLOW PLUGS, STARTER precedence over any, other heading in the Schedule MOTORS); GENERATORS which might cover them by reference to in particu- (FOR EXAMPLE, DYNA­ lar, their function. ' MOS. ALTERNATORS) AND CUT-OUTS OF A KIND USED IN CONJUNC· 6. Records, tapes and other media of heading No. TION, WITH SUCH ENGI­ 85.24 remain classified in those headings, whether NES or not they 'are cleared with the apparatus for which 85.12 8512.00 ELECTRICAL LIGHTING OR 20% they are intended. SIGNALLING EQUIPMENT (EXCLUDING ARTICLES Heading Sub- OF HEADING NO. ' 85.39), No. )leading Descrip.tion of _goods Rate of duty WINDSCREEN WIPERS, No. DEFROSTERS AND DE­ MISTERS, OF A KIND (1) (2) (3) ( 4) USED FOR =CLES OR MOTOR VEHICLES 85.01 85()1.00 lDLECTRIC, MOTORS AND 2()% GENERATORS (EXCLU­ 85.13 8513.nO PORTABLE ELECTRIC 12% DING GENERATING LAMPS DESIGNED TO SETS) FUNCTION BY THEIR 85.02 8502.00 OWN SOURCE OF ENER­ ELEcTRIC GENERATING 1270 GY(FOR EXAMPLE, DRY SETS AND ROTARY CON­ BATTERIES, ACCUMULA- VERTERS TORS. MAGNETOS), 2ND,FEBRUARy,1990~(~M~A~G~H~A~1~3,~1=9~1~1)~ ______7__ 29

(1) (2) (3) ( 4) (1) (2) (3) (4)

OTHER THAN LIGHTING SOUND REPRODUCING EQUIPMENT O~' HEADING DEVICE NO. 85-12 85.21 85:>1.00 VIDEO RECORDINGG OR 25% 85,14 8514.00 INDUSTRIAL OR LABORA- 12% REPRODUCING APPARA- TORY ELECTRIC (INCLU- TUS DING INDUCTION OR DI­ 85.22 8522.00 PARTS AND ACCESSORIES 25% ELECTRIC) FURNACES OF APPARATUS OF HEA- AND OVENS; OTHER IN­ DING NOS. 85.19 TO 85.21 DUSTRIAL OR LABORA- TORY INDUCTION OR DI­ 85.23 851.3.00 PREPARED UNRECORDED 25% ELECTRIC HE A TIN G MEDIA FOR SOUND RE- EQUIPMENT 'CORDING OR SIMILAR RECORDING OF OTHER 85.15 8515.00 E LEe T RIC (INCLUDING 12% PHENOMENA, OTHER ELECTRICALLY HEATED THAN PRODUCTS OF GAS), LASER OR OTHER CHAPTER 37 LIGHT OR PHOTON BEAM, ULTRASONIC,ELECTRON 85.24 85!~4.00 RECORDS, TAPES AND 30% BEAM, MAGNETIC PULSE OTHER RECORDED ME- OR PLASMA ARC SOLDE- DIA FOR SOUND OR RING, BRAZING OR WEL- OTHER SIMILARLY RE­ DING MACHINES AND CORDED PHENOMENA, APPARATUS, WHETHER INCLUDING MATRICES . OR NOT CAPABLE OF AND MASTERS FOR THE CUTTING; ELECTRIC MA­ PRODUCTION OF RE. CHINES AND APPARA­ CORDS, BUT EXCLUDING TUSFOR HOT SPRAYING PRODUCTS OF CHAPTER OF METALS OR SINTE­ 37 RED lI>lETAL CARBIDES 85.25 85~·5.00 TRANSMISSION APPARA- 25% 8<>.16 8516.00 ELECTRIC INS '1' ANT A- 20% TUS FOR RADIO-TELE­ NEOUS OR STORAGE WA- PHONY, RADIO - TELE­ TER HEATERS AND IM­ GRAPHY, RADIO-BROAD­ MERSION HEATERS; CASTING OR TELEVISION, ELECTRIC SPACE HEA- WHETHER OR NOT IN­ TING APPARATUS AND CORPORATING RECEP- SOIL HEATING APPARA- TION APPARATUS OR TUS; ELECTRO-THERMIC SOUND RECORDING OR HAIR-DRESSING APPA­ REPRODUCING APPARA-' RATUS (FOR EXAMPLE, TUS; TELEVISION CAME- HAIR DRYERS, HAm RAS CURLERS, CURLING TONG HEATERS) AND 85.26 85~:6.00 RADAR APPARATUS, RA- 12% HAl\'D DRYERS; ELEC- DIO NAVIGATIONAL AID TRIC SMOOTHING IRONS; APPARATUS AND RADIO OTHER ELECTRO-THER- REMOTE CONTROL APPA- MIC APPLIANCES OF A RATUS KIND USED FOR DOMES- 85.27 8527.00 RECEPTION APPARATUS 40% TIC PURPOSES; ELEC- FoR RADIO-TELEPHONY, TRIC HEATING' RESI,~ RADIO'TELEGRAPHY OR TORS, OTHER THAN RADIO - BROADCASTING, THOSE OF HEADING NO. WHETHER OR NOT COM- 85.45 BINED, IN THE SAME 85.17 8517.00 ELECTRICAL APPARATUS 20% HOUSING, WITH SOUND FOR LINE TELEPHONY RECORDING OR REPRO­ OR LINE TELEGRAPHY, DUCING APPARATUS OR INCLUDING SUCH APPA- A CLOCK RATUS FOR CARRIER­ 85.28 8528.00 -CURRENT" LINE SYS-' TELEVISION RECEIVERS 40% ·TEMS (INCLUDING VIDEO MO­ 85.18 8518.UO NITORS AND VIDEO PRO­ MICROPHONES AND 20% JECTORS), WHETHER OR STANDS THEREFOR; NOT COMBINED, IN THE LOUD - SPEAKERS, VV"HE-' SAME HOUSING, WITH THER OR NOT MOUNTED RADIO-BROADCAST RE­ IN THEm ENCLOSURES, CEIVERS OR SOUND OR HEADPHONES, EARPHO- VIDEO RECORDING OR NES AND COMBINED MI­ REPRODUCING APPARA- CROPHONE/S PEA K E R TUS SETS; AUDIO-FREQUEN- CY ELECTRIC AMPLI- 85.29 8529.00' PARTS SUITABLE FOR USE 12% FIERS; ELECTRIC SOUND SOLELY OR PRINCIPAL- , AMPLIFIER SETS LY WITH THE APPARA- 85.19 8519.00 TURNTABLES (RECORD- 25% TUS OF HEADING NOS. -DECKS); RECORD-PLA- 85.25 TO 85.28 YERS" CASSETTJ;J-PLA_ 85.30 8530.00 YERS AND OTHER SOUND ELECTRICAL SIGNALLING, 12% REPRODUCING APPARA- SAFETY OR TRAFFIC TUS, NOT INCORPORA- CONTROL EQUIPMENT TING A SOUND RECOR- FOR RAILWAYS, TRAM- DING DEVICE WAYS, ROADS, INLAND WATERWAYS, PARKING 85.20 8520.00 MAGNETIC TAPE RECOR- 25% FACILITIES, PORT INS­ DERSAND OTHER SOUND TALLATIONS OR AIR­ tr RECORDING APPARA- FIELDS (OTHER THAN Tus, WHETHER OR NOT THOSE OF HEADING NO. INCORPORATING A 86.08) 730 SERIES I No. 44

(1) ____(~2~) __~ ______~(3~) ______(4_) __ _ (1) (2) (3) ( 4)

85.31 8531.00 ELECTRIC SOUND OR VI· 12% 85.40 8540.00 THERMIONIC, COLD CAT­ 12% SUAL SIGNALLING APPA· HODE OR PHOTO-CATHO­ RATUS (FOR EXAMPLE. DE VAIJVES AND TUBES BELLS. SIRENS. INDICA­ (FOR EXAMPLE, VACUUM TOR PANELS,BURGLAR OR VAPOUR OR GAS FIL­ OR FIRE ALARMS). LED VALVES AND TU­ OTHER THAN THOSE OF BES, MERCURYARCREC­ HEADING NO. 85.12 OR TIFnNG VALVES AND 85.30 TUBES, CATHODE-RAX 85.32 8532.00 ELECTRICAL CAPACITORS. TUBES, TELEVISION CA­ FIXED, VARIABLE OR MERA TUBES) ADJUSTABLE (PRE-SET) 85.11 8541.(}:) D I 0 DES, TRANSIS'I'ORS 12% 85.33 8533.00 ELECTRICAL RESISTORS 20% AND SIMILAR SEMI-CON­ (INCLUDING RHEOSTATS DUCTOR DEVICES; PHO­ AND PO'l'hlN'l'IOME'l'J:!}R$), TOSJ!~NSITIYE SEMI-CON­ OTHER THAN HEATING D UCTO R DEV ICES, RESISTORS INCLUDING PHOTO-VOL· TAlC CELLS WHETHEP. 85.34 8534.00 PRINTED CIRCUITS 12% OR NOT ASSEMBLED IN 85,35 8535.00 ELECTRICAL APPARATUS 201}'o MODULES OR MADE UP FOR SWITCHING OR PRO­ INTO PANELS; LIGHT TEC'TING- ELECTRICAL EMI'l'TING'DIODES! CIRCIJITS,', OR FOR MA­ MOUNTED PIEZO-ELEC­ KING CONNECTIONS TO TRIC CRXSTALS OR IN ELECTRICAL CIR­ CUITS (FOR EXAMPLE. 85.42 8542.00 ELECTRONIC INTEGRATED 12% SWITCHES, FUSES, CffiCUITS AND MICROAS­ LIGHTNING ARRESTERS, SEMBLIES VOL TAG E LIMIT'bRS, 85.43 8543.00 ELECTRICAL MACHINES 12% SURGE SUPPRESSORS, AND APPARATUS, HA­ PLUGS, JUNCTION BO­ VING INDIVIDUAL FUNC­ XES)' FOR A VOLTAGE TIONS, NOT SPECI~-IED EXCEEDING 1.000 VOLTS OR INCLUDED ELSEWHE:­ 86.36 ELECTRICAL APPARA'l'US nE IN THIS CHAPTEn FOR SWITCHING OR PRO· TECTING ELECTRICAL 85.44 8544.UO INSULATED (INCLUDING 12% CffiCUITS, OR FOR MA­ ENAMFJLLED OR ANODI­ KING CONNECTIONS TO SED) WffiE, CABLE (IN­ CLUDING CO:"AXIAL CA­ OR IN EL~ICAL CIR­ CUITS (FOR EXAMPLE. BLE) AND O'l'HER INSU­ SWITCHES, RELAXS, FU­ LATED ELECTnIC CON­ SES, SURGE 'SUPRES­ DUCTOnS, WHETHER on SORS, PLUGS, SOCKETS, NOT FITTED WITH CON­ LAMPHOLDERS, JUNC· NECTORS; OPTICAL TION BOXES), FOR A FIBRE CABLE~, MADE UP VOLTAGE NOT EXCEE-' OF INDIVIDUALLY SHEA­ DING 1,000 VOLTS THED FIBRES, WHE'l'HER on NOT ASSEMBLED 8536.10 -Over load protection or thermal 110% WITH ELECTRIC CON­ relays, starting relay con­ DUCTORS OR FITTED trols, for 'refrigerating and WITH CONNECTORS air-.c0nditloning appliances 'and machinery 85.45 8545.(10 CAR BON ELEC"'l'RODES, 15% 8536.90 -Other CARBON BRUSHES, LAMP CARBONS, BATTERY 85.37 8537.00 BOARDS, PANELS (INCLU, 12% CARBONS AND OTHER DING NlJMERICAL CON­ ARTICLES OF GnAPHITE TROL PANELS). CONSO­ OR OTHER CARBON. LES, DESKS, CABINETS WITH 'OR WITHOUT ME­ AND OTHEn BASES, TAL, OF A KIND USED EQUIPPED WITH TWO OR FOR ELECTRICAL PUR­ MORE APPARATUS OF POSES HEADING NO. 85.35 OR HEADING NO. 85.36 Fon 85.46 8546.00 EL-ECTnICAL INSULATORS 12% ELECTRIC CONTROL OR OF-ANY MATERIA!... THE DISTRIBUTION' OF ELECTRICITX.· 'INCLU­ 85.47 8547.1)0 INSULATING FITTINGS FOR 12% DING THOSE INCORPO­ liJLECTRICAL ,!"IACHrNES, RATING INS'l'HUM.f!;NTS .APPLIANG~S OR EQUIP­ OR APPARATUS OF MENT, BEING FITTINGS CHAPTER 90. OTHER WHOLLY OF INSULA'rING THAN SWTrCHiNG APPA­ MATERIAL APART FROM RATUS OF HEADING NO. ANX MINOR COMPO· 85.17 NENTS OF METAL (FOR EXAMPLE, T'HnEADED 85.38 8538.00 PARTS SUITABLE FOR USE 12% SOCKETS) INCORPORA­ SOLELY on PRINCIPAL­ TED DURING MOULDING LY WITH THE APPAnA­ SOLELY FOR PURPOSES TUS OF HEADING NO. OF ASSEMBLX, OTHER 85.35 85.36 OR 85,37 THAN INSULATORS OF 85.39 8539.00 ELECTRIC FILAMENT OR 35% HEADING NO. 85.46; DISCHARGE LAMPS, IN­ ELECTRICAL CONDUIT CLUDINGSEALED BEAM TUBING -AND JOINTS LAMP UNrrs AND UL­ THEREFOR, OF BASE TRA-VIOLET on INI!-nA· METAL LINED WITH IN­ -RED LAMPS; ARC-LAMPS SULATING MATERIAL 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 731 ------

(1) (2) (3) 0) (1) (2) (3) (4) r------85.48 8548.00 ELECTRICAL PARTS OF 12% (b) In Chapter 87 if designed to travel over land MACHINERY OR APPA­ or over both land and water; RATUS. NOT SPECIFIED OR INCLUDED ELSEWHE­ (e) In Chapter 89 if designed to travel over RE IN THIS CHAPTER water, whether or not able to land on beaches or landing-stages or also able to travel over ice. SECTION XVII Vehicles, . aircraft, vessels and associated transport Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles equipment of the heading in which theaircushion vehicles are Notes classified under the above provisions. 1. This Section does not cover articles of heading Hover·train track fixtures and fittings are to be No. 95.01, 95.03 or 95.08, or bobslenghs. toboggans classified as railway track fixtures and fittings, and and the like of heading No. 95.06. signalling, safety or traffic control equipment for . hover-train transport systems as signalling, safety 2. The expressions "parts" and "parts and acces­ or traffi" control equipment for railways. sories" do not apply to the following articles, whe­ ther or not they are identifiable as for the goods of this Section: CHAPTER 86 (a) Joints, washers and the like of any material' Railway "r tramway locomotives, rolling-stock and parfs (classified according to their constituent material thereof; Railway or tramway. track fixtures and fittings and or in heading No. 84.84) or other articles of vul­ parts thereof: Mechanical (including electro-mechanical) canisedrubber other than hard rubber (heading traffic signalling equipment of all kinds No. 40.17); (b) Parts of general use; as defined in Note 2 to Notes' Section XV, of base metal· (Section XV). or similar 1. This Chapter does not cover: goods of plastics (Chapter 39); (a) Railway or tramway sleepers of wood or (e) Articles of Chapter 82 (tools); of concrete, or concrete guide-track sections. for . hover-trains (Chapter 44 or 68); (d) Articles of heading No. 83.15; (e) Machines and apparatus of' heading Nos, ,Cb) Railway or tramway track construction 84.01 to 84.79, and parts thereof; articles of head­ material of iron or steel of heading No. 73.02; or ing No. 84.81 or 84.82 and, provided they consti­ (e) Ellectrical signalling, safety or traffic con­ tute int;gral parts of engines or motors, articles trol equipment of heading No. 85.30. of headmg No. 84.83; (f) Electrical machinery and equipment (Chap- 2. Heading No. 86.07 applies, inter alia, to: ter 85); . (a) Axles, wheels, Wheels sets (running gear), (g) Articles of Chapter 90; metal tyres, hoops and hubs and other parts of wheels; (h) Articles of Chapter 91; (ij) Arms (Chapter .93); (b) Frames, underframes,. bogies and bissel­ bogies; (k) Lamps and lighting fittings of heading No. 94.05; (e) Axle boxes; brake gear; . (Z) Brushes of a kind used as parts of vehicles (d) :Buffers for rolling-stock; hooks and other (heading No. 96.03). coupling gear and corridor connections; 3. References in Chapters 86 to 88 to 'parts' or (e) Coachwork. 'accessories' do not apply to parts or accessories 3. Subject to the provisions of Note 1 above, head­ which are not suitable for use solely or principally ing No. 86.08 applies, inter alia, to: with the articles of those Chapters. A part or acces­ sory which answers to a deSCription in two or more (a) Assembled track, turntables, platform buf­ of the headings of those Chapters is to be classified fers, loading gauges; under that heading which corresponds' to the prin­ cipal use of that part or accessory. (b) Semaphores, mechanical signal discs. level crossing control gear, signal and point controls, .4 Aircraft specially constructed so that they can and other mechanical (including electro-mechani­ also be used as road vehicles are classified as cal) signalling, safety or traffic control equipment, aircraft. w~ether or not fitted for electric lighting, for raIlways, tramways, roads, inland waterways, Amphibious motor vehicles are classified as motor parking facilities, port installations or airfields. vehicles. Heading i3ub~ 5. Air-cushion vehicles are to be classified' within No. heading Description of goods Rate of duty this Section with the vehicles to which they are No. most akin as 'follows:- (1) (2) (3) (4) (a) In Chapter 86 if designed to travel on a 86.01 8601.00 guide-track (hovertrains); . RAIL LOCOMOTIVES PO­ 12% WERED FROM AN EXTER- 732 SERIES I.. No. 44

3. For' the purpose of heading No. 87.02, the e>:­ (1) (2) (3) (4) pression 'public-transport type passenger motor veh,­ cles' means vehicles designed for tile transport of ten NAL SOURCE OF ELEC­ TRICITY OR BY ELECTRIC persons or more (including the driver). ACCUMULATORS 86.02 8602.00 OTHER RAIL LOCOMOTI- 12% 4. Motor chassis fitted with cabs fall in heading VES;' LOCOMOTIVE TEN- Nos. 87,t)2 to 87.04, and not iii heading No. 87.06. DERS 86.03 8603.00 SELF-PROP-'"LLED RAIL- 12% 5. Hea.ding No. 87.12 includes all children's WAY OR TRAMWAY COA­ bycicles other children's cycles fall in heading CHES, VANS AND No. 95.01. TRUCKS. OTHER THAN THOSE 0.' HEADING NO. Heading Sub- 86.4 No. heading Description of goods Rate of duty 86.04 8604.00 RAILWAY OR TRAMWAY 12% No. MAlNTENANCE OR SER­ (1) (2) VICE VEHICLES, WHE­ (3) (4 ) THER OR NOT SELF-PRO­ PELLED (FOR EXAMPLE, 87.01 870'.. 00 TRACTORS (OTHER THAN 15% WORKSHOPS, CRANES, TRACTORS OF HEADING BALLAST TAMPERS, NO. 87.09) TRACK LINERS, TESTING 87.02 870:WO PUBLIC-TRANSPORT TYPE COACHES AND TRACK 25% INSPECTION VEHICLES) PASSENGER MOTOR VE- HICLES 86.00 8600.00 RAILWAY OR TRAMWAY 12% 87.03 870a.00 MOTOR CARS AND OTHER 5% plus PASSENGER COACHES, NOT SELF-PROPELLED; MOTOR VEHICLES PRIN- Rs. 16,500 cIPALLY DESIGNED FOR per car or LUGGAGE VANS, POST THE TRANSPORT OF vehicle as OFFICE COACHES AND PERSONS' (OTHER THAN the case OTHER SPECIAL PUR­ THOSE OF HEADING NO.. may be. POSE RAILWAY OR 87.02), INCLUDING STA- TRAMWAY COACHES, TION WAGONS AND RA- NOT SELF-PROPJ<;LLED CING CARS (EXCLUDING THOS'E OF HEADING NO. 86.04) 87.04 870<,.00 MOTOR VEHICLES FOR THE 20% TRANSPORT OF 'GOODS Bll.06 8606.00 RAILWAY OR TRAMWAY 12% GOODS VANS AND WA- 87.05 8701;.00 SPECIAL PURPOSE MOTOR 15% GONS, NOT SELF-PRO­ VEHICLES, OTHER THAN PELLED THOSE PRINCIPALLY DE­ SIGNED FOR THE TRANS­ 86.07 8607.00 PARTS OF RAILWAY OR 12% PORT OF PERSONS OR TRAMWAY LOCOMOTI- GOODS (FOR EXAMPLE, VES OR ROLLING-STOCK BREAKDOWN LORRIES, 86.08 8608.00 RAILWAY OR TRAMWAY 12% CRANE LORRIES, FIRE TRACK FIXTURES AND FIGHTING VEHICLES~ FITTINGS; MECHANICAL CONCRETE-MIXER LOR­ (INCLUDING ELECTRO­ RIES, ROAD SWEEPER -MECHANICAL) SIGNAL- LORRIES, SPRAYING LING, SAFETY OR TRAF- LORRIES, MOBILE WORK­ FIC CONTROL EQUIP- SHOPS, MOBILE RADIO- MENT FOR RAILWAYS, LOGICAL UNITS) TRAMWAYS. ROADS, IN­ 87.06 CHASSIS FITTED WITH EN­ LAND WATER WAYS, GINES, FOR THE MOTOR PARKING FACILITIES, VEHICLES OF HEADING PORT INSTALLATIONS NOS. 87.01 TO 87.05 OR AIR-FIELDS;' PARTS 87~i.l0 -For the vehicles of heading No. 15% OF THE FOREGOING 87.01 86.09 8609.00 CONTAINERS (INCLUDING 12% 8700.20 -For the vehicles of heading No. 25% CONTAlNERS FOR THE 87.02 TRANSPORT OF FLUIDS) 8700.30 -For the vehicles of heading No.· 20% SPECIALLY DESIGNED 87.03 . AND EQUIPPED FOR CARRIAGE- BY ONE OR 870<;.40 -For the vehicles of heading No. 20% MORE MODES OF TRANS­ 87.04 PORT 870().50 -For the vehicles of heading No. 15% 87.05 87.07 870'1.00 CHAPTER 87 BODIES (IN C LV DIN G 25% CABS), FOR THE MOTOR Vehicles other than Railway or Tramway rolling-stock, VEHICLES OF HEADING NOS. 87.01 TO 87.05 and parts and accessories thereof 87.08 8708.00 PARTS AND ACCESSORIES 20% Notes OF THE MOTOR VEHI­ CLES OF HEADING NOS. 1. This Chapter does not cover railway or tramway 87.01 TO 87.05 rolling-stock designed solely for running on rails. 87.09 8709.00 WORKS TRUCKS, SELF- 15% PROPELLER, NOT FITTED 2. For the purposes of this Chapter, ·tractors' WITH LIFTING OR HAND­ LING. EQUIPMENT, OF means vehicles constructed essentialiy for hauling or THE TYPE USED IN FAC­ pushing another vehicle, appliance or load, whether TORIES, WAREHOUSES, Or not they contain subsidiary provision for the DOCK AREAS OR AIR­ transport, in connection with the. maln use of the .PORTS FOR SHORT DIS­ tractor, of tools, seeds, fertilisers or other goods. TANCE TRJu~SPORT OF GOODS; TRACTORS OF 2ND FEBRUARY, 1990 (MAGHA_1_3~,_1_91_1~) ______73_3

CHAPTER 89 (1) (2) (3) (4) Ships, Boats and Floating Structures THE TYPE USED ON Note RAI'LWA Y STATION PLATFORMS; PARTS OF A hull, an uhfinisheq or .incomplete vessel, assemb­ THE FOREGOING VEffi­ CLES led, unassembled or disassembled, or a complete ves­ sel unassembled or disassembled, is be classified 'in 87.10 8710.00 TANKS AND OTHER AR- 12% to MOURED FIGHTING VE­ heading No. 89.06 if it does not have the essential HICLES, MOTORI SED, character of a vessel of a. particular kind. WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH Heading Sub- . VEHICLES No. heading Description of goodS Rate of duty 87,11 8711.00 MOTORCYLES (INCLUDING :'::0%- No. SCOOTERS AND MOPEDS) (1) (2) (3) (4) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WI- 89.01 890LOO caUISE SHIPS, EXCUR- 12% THOUT SIDE,CARS; SIDE- SION BOATS, ~'ERRY­ -CARS -BOATS, CARGO SHIPS, BARGES AND SllVLAR 87.12 8712.00 BICYCLES AND OTHER CY- Nil VESSELS FOR THE' CLES (INCLUDING DELI' TRANSPORT OF PERSONS VERY TRICYCLES), NOT OR GOODS MOTORISED 87.13 8713.00 INVALID CAaaIAGES, Nil 89.02 8902.00 FISHING VESSELS;' FAC- 12% WHETHEa OR NOTMO­ TORY SHIPS AND OTHER TORISED OR OTHERWISE VESSELS FOR PROCESS- MECHANICALLY pao­ ING OR PRESERVING PELLED FISHERY 'PRODUCTS 87.14 8714.00 PARTS AND ACCESSORIES 12% 89.08 . 8908.00 YACHTS AND OTHER VES- 12% OF VEffiCLES OF HEAD­ SELS FOR PLEASURE OR ING NOS. 87.11 TO 87.13 SPORTS; ROWING BOATS AND CANOES 87.15 8715.00 BABY CARRIAGES AND 12% PARTS THEREOF 89.04 8904.00 TUGS AND PUSHER CRAFT 12% 87.16 8716.00 TRAILERS AND SEMI-TRAI­ 10% 89.08 8.908.00 LIGHT - VESSELS, FIR E­ LERS; OTHER VEHICLES, -F LOA T S, DREDGERS, NOT MECHANICALLY FLOATING CRANES, AND PROPELLED; PAR T S OTHER VESSELS THE THEREOF NAVIGABILITY. OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNC­ TION; FLOATING DOCKS; CHAPTER 88 FLOATING OR SUBMER­ SIBLE DRILLING OR PRO­ Aircraft, Spacecraft and parts thereof DUCTION PLATFORSM 89.06 8906.00 OTHER VESSELS, INCLUD­ 12% ING WARSHIPS AND LI­ Heading Sub- FEBOATS OTHER THAN No. heading Description of goods Rate of duty ROWING BOATS No. 89.07 8907.00 OTHER FLOATING STRUC­ 120/0 (1) (2) (3) (4 ) TURES (FOR EXAMPLE, RAFTS, TANKS, COFFER­ ""'.<:~ -DAMS, LANDING· S~l.'A­ 88.or 8801.00 BALLOONS AND DIRIGI- 12% GES, BUOYS AND BEA­ BLES; GLIDERS, HAND CONS) GLIDERS AND OTHER NON - POWERED AIR­ -CRAFT 88.02 88()2.00 OTHER AIRCRAFT (FOR 12% SECTION XVIII EXAMPLE, HELICOP- TERS, AEROPLANES); Optica,\,pl1ofugraphic, cinematographic, measuring, SPACECRAFT (INCLUD- checking, [»'CCision, medical or surgical instruments ING SATELLlT8S) AND SPACECRAFT LAUNCH and apparatus; clooks and watches; musical VEHICLES instruments; parts and accessories thereof 88.03 8803.00 PARTS OF GOODS OF 12% HEADING NO. 88.01 OR CHAPTER 90 88.02 88.04 8804.00 PARACHUTES (INCLUDING 12% Optical, photographic, cinematographic, measuring, DIRIGIBLE PARA­ checkin~JI precision, medical or 5urg.ieal- instruments CHUTES) AND ROTO­ CHUTES; PARTS THE- and' ,'pparatus; parts and accessories thereof REOF AND ACCESSORIES THERETO Notes 88.05 8805.00 A I R C R AFT LAUNCHING 12% 1. This Chapter does not cover: GEAR DECK-ARRESTOR OF SIMILAR GEAR; (a) Articles of a kind used in machines, applian­ GROUND FLYING TRAI- ces or for other technical uses, of vulcanised rub­ NERS; PARTS OF THE ber other than hardened rubber (Chapter 40), of FOREGOING ARTICLES leather or of composition leather (Chapter 42) or of textile material (Chapter 59); 734 SERIES I No. 1,4

(b) Refractory goods of Chapter 69; ceramic (0) All other parts and accessories are to be wares for laboratory, chemical or other'technica! classified in heading No. 90.33. uses, of Chapter 69; 3. The provisions of Note 4 to Section XVI apply (e) Glass mirrors, not optically worked, at Chapter 70, or mirrors of base metal or of precious also to this Chapter. metal, not being optical elements (heading No. 4. Heading No. 90.05 does not apply to telescopic 83.15 or Chapter 71); sights for fitting to arms, periscopic telescopes for (d) Goods of ,heading No. 70.04, 70.05, 70.08, fitting to submarines or tanks, or to telescopes for 70.11 or 70.12; machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights (e) Parts of general use as defined in Note 2 to and telescop'es are to be classified in heading Section XV, of base metal (Section XV) or similar No. 90.13. goods of plastics (Chapter 39); (n Pumps incorporating measuring devices, of 5. Measuring or checking optical instruments, heading No. 84.13; weight-operated counting and appliances 01' machines which, but for this Note, checking machinery, or separately pre sen ted could be classified both in heading. No. 90.13 and weights for balances (heading No. 84.23) ; lifting in heading 1'\'0. 90.31 are to be classified in heading or handling machinery (heading Nos. 84.25 to No. 90.31. 84.28); paper or paperboard cutting machines of all kinds (heading No. 84.41) ; fittings for adjust­ 6. Heading No. 90.32 applies only to: ing work or tools on machine-tools, of heading No. (a)' Instruments and apparatus for automati­ 84.66, including fittings with optical devices for cally controlling the flow, depth, pressure or other reaaing the scale (for example, 'optical' dividing variables of liquids or gases, or for automatically heads) but not those which are in themselves controlling temperature, whether or not their ope­ essentially optical instruments (for exam pTe, ration depends on an electrical phenomenon which alignment telescopes) ; calculating machines (head­ varies according to the factor to be automatically ing No. 84.70); valves and other ap'pliances (head­ controlled; and ing No. 84.81); (b) Aut.omatic regulators of electrical quanti­ (g) Searchlights or spotlights, of a kind used ties, and instruments or apparatus for automati­ for cycles or motor vehicles (heading' No. 85.12) ; cally controlling non-electrical quantities the portable electric lamps of heading No. 85.13; cine­ operation of which depends on an electrical pheno­ matographic sound recording, reproducing or re­ menon varying according to the factor to be -recording apparatus (heading No. 85.19 or 85.20) ; controlled. sound-heads. (headings No. 85.22); radar appara- , tus, radio navigational aid apparatus or radio re­ Heading Sub" mote control apparatus (heading No. 85.26); sea­ No. heading Description of goods Rate of duty led beam lamp units of heading No. 85.39; optical No. fibre cables of heading No. 85.44; (1) (2) (3) (4) (h) Searchlights or spotlights of heading No. 94.05; 90.01 9001.00 OPTICAL FOBRES AND OP- 12% TICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES (i) Articles of Chapter 95; OTHER THAN THOSE OF HEADING NO. 85.44; (j) Capacity measures, which are to be classi­ SHEETS AND PLATES OF fied according to their constituent material; or POLARISING MATERIAL; LEN S E S (INCLUDING (k) Spools reels or similar supports (which are CONTACT LENSES), PRISMS, MIRRORS AND to be classified according to their constituent OTHER OPTICAL ELE­ material, for example, in Chapter 39 or Section MENTS, OF ANY MATE- XV). RIAL UNMOUNTED, OTHER THAN SUCH ELE­ MENTS OF GLASS NOT 2. Subject .to Note 1 above, parts and accessories OPTICALLY WORKED for machines, apparatus, instruments or articles of 90.02 9002.00 LENSES,PRISMS, MIRRORS 12% this Chapter are to be classified according to the AND OTHER OPTICAL following rules:- ELEMENTS, OF ANY MA­ TERIAL, MOUNTED, BE- (a) Parts and accessories which are goods inclu­ ING. PARTS OF OR FITr- INGS FOR INSTRUMENTS ded in any of the headings of this Chapter or of OR APPARATUS, OTHER Chapter 84.85 or 91 (other than heading No. 84.85, THAN SUCH ELEMENTS 85.48 or 90.33) are in all cases to be classified in OF GLASS NOT OPTI- their respective headings; CALLY WORKED 90.03 FRAMES AND MOUNTINGS, (b) Other parts and accessories, if, suitable for FOR SPE=ACLES, GOG­ GLES OR THE LIKE, AND use solely or principally with a particular kind of PARTS THEREOF machine, instrument or ap'paratus, or with a num­ -Frames and mountings: Nil ber of machines, instruments or apparatus of the 9003.11 - -Of-plastiCS Nil same heading (including a machine, instrument 9003.19 - -Of other materials Nil or apparatus oflleading No. 90.10, 90.13 or 90.31) 9003.90 -Parts 12% are to be classified with the machines, instruments or apparatus of that kind; 90.04 SPECTACLES, GO 'G G L E S, AND THE LIKE, CORREC- (2) (3) (4) , (1) , , (2), (3)

TIVE, PROTECTIVE OR 90.14 9014.00 DIRECTION FINDI:r<[G COM- 12% OTHER PASSES; OTHERNAVIGA­ 9004.10 ...... :...Sungl~ses Nil TIONAL INSTRUMENTS AND APPLIANCES 9004.90- -Other Nil 90.15 901~.00 SURVEYING (INCLUDING 12% 90.05 9005.00 BINOCULARS, M 0 N 0 C U­ 12% , P HOT 0 CGRAMMETICAL LARS,OTHER OPTICAL SURVEYING), HYDRO­ 'TELESCOPES, AND GRAPHIC, OCEANOGRA- MOUNTINGS THEREFOR; PHIC, HYDROLOGICAL, OTHER ASTRONOMICAL METEOROLOGICAL OR ' INSTRUMENTS AND GEOPHYSICAL 'INSTRU­ MOUNTINGS THEREFOR, MENTS AND APPLIAN­ BUT NOT INCLUDING CES, EXCLUDING COM­ INSTRUMENTS FOR RA­ PASSES; RANGEFINDERS' DIO-ASTRONOMY, AND PARTS AND ACCESSO" 90.16 BALANCES OF ASENSITI­ RIES THEREOF (INCLU­ VITY OF 5 MILLIGRAM DING MOUNTINGS) 9016.10 -Balances Nil 9016.90 -Parts 12% 90.06 9006.00, PHOTOGRAPHIC (0 THE R 30% THAN ClNEMATOGRA- 90.17 9017.00 DRAWING, MARKING-OUT 12% 'PHIC) CAMERAS; PHO­ OR MATHEMATICAL CAL­ TOGRAPHIC FLASHLIGHT CULATtNG INSTRU­ APPARATUS AND FLASH MENTS (FOR EXAMPLE, BULBS OTHER THAN DIS­ DRAFTING MACHINES, CHARGE LAMPS OF HEA- PANTOGRAPHS, PROTRA­ DING NO. 85.39 ' CTORS, DRAWING SETS, SLIDE RULES, DISC ,CAL- , CINEMATOGRAPHIC CAME­ 350/.0 90.07 9007,00 CULATORS); INSTRU- , RAS AND PROJECTORS MENTS FOR MEASURING WHETHER OR NOT IN­ LENGTH, FOR USE' IN CORPORATING SOUND THE HAND (FOR EXAM­ RECORDING OR REPRO­ PI,E, MEASURING RODS DUCING'APPARATUS AND TAPES, MICROME­ 90.08 9008.00 IMAGE PROJECTORS, 12% TERS, CALLIPERS); NOT OTHER THAN CINEMA­ SPECIFIED OR INCI,UDED TOGRAPHIC; PHOTOGRA­ ELSEWHERE IN THIS PHIC (OTHER THAN CI­ CHAPTER NEMATOGRAPHIC) EN­ INSTRUMENTS AND AP- 12% LARGERS AND REDU­ PLIANCES USED IN ME­ CERS DICAL, SURGICAL, DEN­ 90.09 9009.00 PHOTO-COPYING APPARA­ 20% TAL OR VETERINARY TUS INCORPORATING AN SCIENCES, INCLUDING OPTICAL 'SYSTEM OR OF SCIENTIGRAPHIC APPA­ THE CON'l'ACT-TYPE RATUS, OTHER ELEC­ AND THERMO-COPYING TRO-MEDICAL APPARA­ APPARATUS TUS AND SIGHT-TESTING ' INSTRUMENTS ' 90.10 9010.00' APPARATUS AND EQUIP­ 12% MENT FOR PHOTOGRA­ 90.19 9019.00 MECHANO-THERAPY AP- 20% PHIC (INCLUDING CINE" PUANCES; MASSAGE AP­ MATOGRAPHIC) LABO­ PARATUS; PSYCHOLOGI- RATORIES (INCLUDING CAL APTITUDE-TESTING APPARATUS FOR THE APPARATUS; OZONE PROJECTION OF CIRCUIT THERAPY, OXYGEN THE- pATTERNS ON SENSITI­ RAPY, AEROSOL THERA- SED SEMICONDUCTOR' PY, ARTIFICIAL RESPI-, MATERIALS), NOT SPE­ RATION OR OTHER THE­ CIFIED OR INCLUDED RAPEUTICRESPIRATION ELSEWHERE IN THIS APPARATUS CHAPTER; NEGATOSCO­ PES PROJECTION 90,20 9020.00 OTHER BREATHING AP­ SCREENS PLIANCES AND GAS MASKS, EXCLUDING PRO­ 90.11 9011.00 COMPOUND OPTICAL MI­ 12% TECTIVE MASKS HAVING CROSCOPES, INCLUDING :r<[EITHER MECHANICAL THOSE FOR MICROPHO­ PARTS NOR REPLACE­ TOGRAPHY, MICROCINE- ABLE FILTERS 'MATOGRAPHY OR MI­ CROPROJECTION 90.21 9021.(}0 ORTHOPAEDIC APPLIAN- 12% CES, INCLUDING CRUT- 90.12 9012,00 MICROSCOPES 0 THE R 12% CHES, SURGICAL BELTS THAN OPTICAL MICROS­ AND TRUSSES; SPLINTS COPES; DIF FRACTION AND OTHER FRACTURE APPARATUS APPLIANCES;' ARTIFI- CIAL PARTS OF THE 90.13 9013.00 LIQUID CRYSTAL DEVICES 12% , NOT, CONSTITUTING AR' BODY; HEARING AIDS TICLES PROVIDED' FOR AND OTHER APPLIAN- MORE SPECIFICALLY IN CES WHICH ARE WORN OTHER, HEADINGS; LA­ OR CARRIED, OR,lM',~" SERS, OTHER THAN LA­ PLANTED IN THE BODY, SER DIODES; OTHER OP­ TO COMPENSATE FOR A TICAL APPLIANCES AND DEFECT OR DISABILITY INSTRUMENTS, NOT SPE­ 90.22 9022.00 APPARATUS BASED ON 12% CIFIED OR INCLUDED ,THE USE OF X-RAYS OK; .• ',',,',:' ELSEWHERE I:r<[ ,THIS , OF" A~H", BETA OR CHAPTER' ' . ~., GAMMA RADIATIONS, 736 SERIES I No. H "".

(1) (2) (3) (i) (1) (2) (3) (4)

WHETHER OR NOT FOR TAXIMETERS, MILEOME­ ME D I CAL, SURGICAL, TERS, PEDOMETERS AND DENTAL OR VETERINA­ THE LIKE; SPEED INDI­ RY USES, INCLUDING CATORS AND TACHOME- RADIOGRAPHY' OR RA­ TERS, OTHER THAN DIOTHERAPY APPARA­ THOSE OF HEADING TUS, X-RAY TUBES AND NO. W.15; STROBOSCOPES OTHER. X-RAY GENERA­ TORS, HIGH TENSION GE­ 90.30 903().00 OSCILLOSCOPES, SPEC- 12% NERATORS, CONTROL TRUM ANALYSERS AND PANELS AND DESKS, o THE R INSTRUMENTS SCREENS, EXAMINATION AND APPARATUS FOR OR TREATMENT TABLES, MEASURING OR CHECK- CHAIRS AND THE LIKE ING ELECTRICAL QUAN· TITIES, EXCLUDING ME· 90.2<; 9023.00 INSTRUMENTS j APPARA~ 12% TERS OF· HEADING TUS AND MODELS. DE­ NO. 90.28; INSTRUMENTS SIGNED FOR DEMONS­ AND APPARATUS FOR TRATIONAL PURPOSES' MEASURING OR DETECT- (FOR EXAMPLE, IN EDU- ING ALPHA, BETA, CATION OR EXHIBI- GA~L'Il:A, X·RAY, COSMIC TIONS), UNSUITABLE OR O'rHER IONISING FOR OTHER USES RADIATIONS 90.24 9024.00 MACHINES AND APPLIAN­ 90.31 9031.00 MEASURING OR CHECK· 12% CES FOR TESTING THE ING INSTRUMENTS, AI'· HARDNESS, STRENGTH; PLIANCES AND MA­ COMPRESSIBILITY, ELAS­ CHINES, NOT SPECIFIED TICITY OR OTHER' ME­ OR INCLUDED ELSEJo. CHANICAL PROPERTIES WHERE IN THIS OF MATERIaLS (FOR CHAP'l'ER; pIWFlLE pRU· EXAMPLE, METALS, JECTORS WOOD, TEXTILES, PAPER, PLaSTICS) 90.32 AUTOMATIC REGULATING OR CUNTROLLING INS· 90.25 9025.00 HYDROMETERS, AND SIMI­ 12% TRUMENTS AND APPA- LaR FLOATINGINSTRU­ RATUS . MENTS, THERMOMETERS, - Thennostats and pressure pYROM~~ERS, BAROME- -switches: TERS, HYGROMETERS aND PSYCHROMETERS, 9032.11 - -Thermostats and pressure 110% RECORDING OR NOT, switches for refrigerating aND ANY COMBINATION and air-conditiqning ap· OF THESE INSTRUMENTS pliances and machinery 9032.12 - -Other 12% 110.26 9026.00 INSTRUMENTS aND APPA­ 12% RATUS FOR MEASURING 9032.20 -Other instruments and appa· 12% OR CHECKING. THE ratus FLOW, LEVEL, PRESSU- 9032.90 -Parts and accessories 12% RE' OR OTHER VARIa- BO.33 9033.00 J;'ARTS AND ACCESSORIES 12% BLES OF LIQUIDS OR (NOT SJ;'ECIFIED. OR IN­ GaSES (FOR EXAMPLE, CLUDED ELSEWHERE IN FLOW METERS, LEVEL. THIS CHAPTER) FOR MA­ GAUGES, MONOMETERS, CHINES, APPLIANCES, HEaT METERS), EXCLU- INSTRUMENTS OR APPA­ DING INSTRUMENTS AND RATUS OF CHAPTER 90 APpARATUS OF ·HEa- DING NO. 90.14, 90.15, 90.28 OR 90.32 . CHAJ;'TER 91 W.27 9027.00 INSTRUMENTS AND appA- 12% RATUS FOR PHYSICaL Clocks and watches and parts thereof OR CHEMICaL ANALYSIS (FOR ExaMPLE, pOLARI­ Notes METERS, REFRaCTOME- TERS, SPECTROMETERS, 1. This Chapter does not cover: GaS OR SMOKE ANaLY- SIS APPaRATUS), INS­ (a) Clock or watch glasses or weights (classi­ TRUMENTS aND APPA- fied according to their constituent material) ; RATUS FOR MEASURING OR CHECKING VISCOSI- (b) Watch chains (Chapter 71) ; TY, POROSITY, EXPAN- SION, SURFACE TENSION (0) Palts of geIleral use defined in 'Note 2 to OR THE LIKE; INSTRU­ Section XV, of base metal (Section XV), or similar MENTS AND apPARATUS· FOR MEASURING OR goods of plastics (Chapter 39) or of precious metal CHECKING QUANTITIES or metal clad with precious metal (Generally OF HEAT, SOUND OR Chapter 71); clock or watch springs are, however, LIGHT (INCLUDING EX­ POSURE METERS); MI­ to be classified as clock or watch parts (heading CROTOMES No. 91.14); 90.28 9028.00 GAS,LIQUID OR ELECTRI- 12% (d) Bearing balls (Chapter 73 or Chapter 84, CITY SUPPLY OR PRO­ DUCTION METERS, IN­ as the ca1:emay be); CLUDING CaLIBRATING (e) Articles of heading No. 84.12 constructed METERS THEREFOR to work without an escapement; 90,29 9029.00 REVOLUTION COUNTERS, PRODUCTION COUNTERS, (f) Ball bearings (heading No. 84.82); or

.~===...... ,,,..... ===..,..=~ 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 737 ------~------

(g) Articles of Chapter 85, not yet· assembled (1) (2) (3) (4), . , together or with other components into watch or clock movements or into articles suitable for use 91.10 9110.oo COMPLETE WATCH OR 12% solely or principally as parts of such movements CLOCK MOVEMENTS, UN­ (Chapter 85). ASSEMBLED OR PARTLY ASSEMBLED (MOVE­ MENT SETS); INCOMPLE­ 2. Heading No. 91.01 covers only watches with TE WATCH OR CLOCK -case wholly of precious metal clad with precious MOVEMENTS, ASS E M­ metal, or of the same materials combined with natu­ BLED; ROUGHWATCFIOR ral or cultured pearls, or precious or semi-precious CLOCK MOVEMENTS stones (natural, synthetic or reconstructed) 91.11 9111.00 WATCH CASES AND PARTS 12% of Chapter 71. Watches with case of base THEREOF metal inlaid with precious metal fall in heading 91.12 9112.00 CLOCK CASES AND CASES 12% OF A SIMILAR TYPE FOR No. 91.02. OTHER GOODS OF THIS CHAPTER, AND PARTS 3. For the purposes of this Chapter, the expression THEREOF "'watch movements" means devices regulated by a 91.13 9113.00 WATCH STRAPS, WATCH 12% balance-wheel and hairspring, quartz crystal or any BANDS AND WATCH {)ther system capable. of determining intervals of BRACELETS, AND PARTS time, with a display or a system to which a mecha­ THEREOF nical display can be incorporated. Such watch move­ 91.14 9114.00 OTHER CLOCK OR WATCH 12% ments shall not exceed 12 mm in thickness and 50 PARTS mm in width, length or diameter. CHAPTER 92 4. Except as provided in Note 1, movements and ()ther parts suitable for use both in clocks or watches Musical i"sfruments: Parts and accessories of such artiel ... aCid in other articles (for example; precision instru­ ments) are to be classified in this Chapter. Notes 1. Thif: Chapter does not cover: -Heading Sub~ (a) Parts of general use, as defined in Note 2 No. heading Description of goods Rate cf duty No.. to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (1) (2) (3 ) (4) (b) Microphones amplifiers,loud-speakers,.head­ ;>1.01 910LOO WRIST-WATCHES. POCKET- 12% -phones, switches, stroboscopes and other acces­ WATCHES AND OTHER sory instruments, apparatus or equipment of Chap.. WATCHES.' INCLUDING ter 85 or 90, for use with but not incorporated in STOP-WATCHES. WITH CASE a],' PRECIOUS ME- or housed in the same cabinet as instruments of TAL OR OF' METAL CLAD this Chapter; WITH PRECIOUS METAL (0) Toy instruments or apparatus (heading n.02 9102.QO WRIST-WATCHES. POCKET- 12% WATCHES AND OTHER No. 95.03); WATCHES, INCLUDING (d) STOP-WATCHES" OTHER Brushes for cleaning musical instruments THAN THOSE OF HEA- (heading No. 96.03); or DING NO. 91.01 (e) Bpools, reels or similar supports (which are 111.03 9103.00 CLOCKS WITH WATCH MO- iO% VEMENTS, EXCLUDING to be classified according to their cOllStituent CLOCKS OF HEADING material: for example Chapter 39, Section XV). NO. 91.04 2. Bows and sticks and similar devices used in 91.04 9104.00 INS T R U 1\1 E N T PANEL 10% CLOCKS AND CLOCKS OF playing the musical instruments of heading No. 92.02 A SIMILAR TYPE, FOR or headi.ng No. 92.06 presented with such instru­ VEHICLES, AIRCRAFT ments'in numbers normal thereto and clearly inten­ SPACECRAFT OR VES- SELS ded for use therewith, are to be classified in the same heaiing as the relative instruments. 91.05 9105.QO OTHER CLOCKS 10% 91.06 9106.00 TIME OF DAY RECORDING 20%' . . Cards, discs and rolls of heading No. 92.09 presen­ APPARATUS AND APPA- ted with an instrument are to be treated as separate RATUS FOR MEASURING, RECORDING OR OTHER- articles and not as forming a pant of such instrument. WISE INDICATING IN­ TERVALS OF TIME, WlTH Heading Sub- CLOCK OR. WATCH MO­ No. hE:ading De~cription of goods Rate of duty VEMENT OR WITH SYN­ No. CI-IRONOUS ·MOTOR (FOR EXAMPLE, TIME-REGIS- (1) (2) (3) (4) TERS, TIME RECORDERSj 91.07 9107.00 TIME SWITCHES WITH 12% 92.01 9201.00 PIANQS;INCLUDING AUTO- 12% CLOCK OR WATCH MOVE- MATIC PIANOS; HARPSI­ MENT OR WITH SYN­ CHORDS AND OTHER CHRONOUS MOTOR KEYBOARD STRINGED INSTRUMENTS • 91.08 9108.00 WATCH MOVEMENTS, COM- 12% PLETE AND ASSEMBLED 92.02 9202.00 OTHER STRING MUSICAL 12% INSTRUMENTS ( FOR 91.09 9109.00 CLOCK MOVEMENTS, COM- 12% EXAMPLE, GUITARS, VIO- PLETE AND ASSEMBLED LINS, HARPS) 738

'" ''(elBows,. arrows, fencing foils or. (C1!apter (1)( (2) (3) toys· 9~. ., '

92.03.:' .9203.00 - KEYBOARD PIPE "ORGANS;' ~!:!t2%. 'HARMONIUMS AND SIMI- 2.,In heading No. 93.06 the, reference to 'parts LAR KEYBOARD,INSTRU- thereof' doe" not include radio or radar' apparatUll MENTS WITH FREE ME- of ~eading No. 85.26. 'TAL REEDS .~~--~------~----~ 92.04 9204.00' "'ACCORDIONS . AND SIMI- 12% Headiiig " Sub· LAR INSTRUMENTS; ·,No~: .. heading Description of goods Rate of duty MOUTH ORGANS No.. ' 92.05 9205.00 . OTHER WIND MIJSICAL. ,.,t2% (1).' . (2) , (3) INSTRUMENTS ( FOR (4) EXAMPLE, CLARINETS, TRUMPETS, BAGPIPES) '" ;,' MILITARY WEAPONS, Nil OTBER TBAN REVOL­ 92.06 9206.00 PERCUSSION MUS I CAL 12% VERS, PISTOLS AND INSTRUMENTS ( FOR ARMS OF BEADING EXAMPLE, DRUMS, XY­ NO. 93.07 LOPHONES, CYMBALS, CASTANETS,MARACCAS)' " 93.02 9302.00 REVOLVERS AND PISTOLS. 12% OTHER TBAN THOSE OF. 92.07 9207'.00' MuSICAL INSTRUMENTS 12% HEADING NO. 93.03 OR .~ THE' SOUND OF WBICB 93.04 IS PRODUCED, OR MUST , BE AMPLIFIED, ELEC·,' ' 93.03 9303.00 OTHER FIREARMS AND' SI­ 12% TRICALLY (FOR EXAM­ MILAR DEVICES WHICB PLE, ORGANS, GUITARS, OPERATE BY THE FIR' ACCORDIONS) INQ OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, 92.08 9208.00 MUSICAL' BOXES, ,FAIR_ 12% SPORTING SHOTGUNS GROUND ORGANS" ME- .• _ AND RIFLES, MUZZLE­ CBANICAL STREET OR- LOA DIN G FlREARMS, GANS, MECHANICAL SIN- VERY PISTOLS AND GING BIRDS, MUSICAL OTHER DEVICES DE­ SAWS AND OTHE,RMUSI- SIGNED TO PROJECT CAL INSTRUMENTS NOT ONLY SIGNAL FLARES, FALLING WITBIN ANY PISTOLS AND REVOL­ 01'BER BEADING OF VERS FOR FIRING TBIS CBAPTER; DECOY B LAN K AMMUNITION, CALLS OF ALL KINDS; CAPTIVEBOLT HUMANE WBISTLES, CALL HORNS KILLERS, LINE-THROW­ AND OTBER MOUTH­ ING GUNS) BLOWN SOUND SIGNAL- LING INSTRUMENTS . 93.04 9304.00 OTHER ARMS (FOR 12% EXAMPLE, SPRING. AIR 9?09 9209.00 PARTS (FOR EXAMPLE, 12% OR GAS GUNS AND PIS­ MECBANISMS FOR MUSI- TOLS, TRUNCHEONS) EX­ CAL BOXES) AND ACCES­ CLUDING THOSE. OF SORIES (FOR EXAMPLE, HEADING NO. 93.07 CARDS, DISCS AND ROLLS FOR MECBANI- 93.05 9305.00 PARTS AND ACCESSORIES 12% CAL INSTRUMENTS) OF OF ARTICLES OF HEAD­ MUSICAL INSTRUMENTS; ING NOS. 93.01 TO 93.04 METRONOMES, TUNING 93.06 9306.00 BOMBS, GRENADES, TOR­ 12% FORKS AND PITCB PIPES PEDOES, MINES, MIS­ OF ALL KINDS SILES AND SIMILAR MU­ NITIONS OF WAR AND PARTS THEREOF; CAR­ TRIDGES AND OTHER SECTION XIX AMMUNITION AND PRO­ JECTILES AND PARTS ,Anns and ammunition; parts and accessories thereof THEREOF, INCLUDING SHOT AND CARTRIDGE WADS CBAPTER 93 93.07- 9307.0\) SWORDS. CUTI.A S S ES, 12% BAYONETS. LANCES-AND Arms and ammunition; parts and accessories thereof SIMILAR ARMS AND .,. PARTS THEREOl;' AND Notes SCABBARDS AND SHEA­ THS THEREFOR 1. This Chapter does not cover; SECTION XX (a) Goods of Chapter 36 (for example, percus­ sion caps, detonators, signalling flares); l'lllscellanoous manufaeturoo articles - CHAPTER 94 . (b) Parts of general use, as defined in Note 2 to. Section XV, of base metal (Section XV), or Furniture; Beddin9i mattresses, maHress supports, cushions similar goods of plastics (Chapter 39); '. and similar stuffed furnishings; lamps' and lighting fittings, not elsewhere specified or included; illuminated sign" Hhi­ (c) Armoured fighting vehicles (heading No. 87.10) ; mjnaf~d name-plates and the like; prefabricated buildings. Notes • (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a 1. .This Chapter does not cover: firearm or· presented with the firearm on which fa) Pneumatic or water mattresses, pillows. 01' they are designed to be mounted· (Chapter 90) ; or cushions, of Chapter. 39,40 or 63;

,~------'---'" 2ND FEBRUARY, 1990 (MAGHA 13, 1911) 739

(b) MiITors designed for placing on the floor or Heading f~ub~ ground· [for example, cheval-glasses (swing-mir­ No. heading Description of goods Rate d duty rors) 1 of heading No. 70.06; articles covered by :~o. heading No. 70.10; (1) (2) (3) (4) (e) Articles of Chapter 71; 94.01 940100 SEATS (OTHER THAN 25% (d) Parts 2 THOSE OF HEADING of general use as defined in Note NO. 94.02), WHETHER OR to Section XV, of base ·metal (Section XV), or NOT CONVERTIBLE INTO similar goods of plastics (Chapter 39), or safes BEDS, AND PARTS THE­ Chapter 83; ltEOF 94.02 94()2.00 ME D I CAL, SURGICAL, 25% (e) Furniture specially designed as parts of DENTAL OR VETERI- refrigerators of heading No. 84.18; furniture NARY FURNI~'URE (FOR EXAMPLE, OPERATING specially designed for sewing machines (heading TABLES, EXAMINATION No. 84.52); TABLES, HOSPITAL BEDS WITH MECHANICAL (f) Lamps and lighting fittings of Chapter 85; FITTINGS, DENTISTS' CHAIRS); BARBERS' (g) Furniture specially designed as parts of CHAIRS AND SIMILAR apparatus of heading No. 85.18 (heading No. . CHAIRS; HAVING ROTAT­ ING AS WELL AS BOTH 85.18), of heading Nos. 85.19 to 85.21 (heading RECLINING AND ELE­ No. 8522) or of heading Nos. 85.25 to 85.28 (head­ VATING. MOVEMENTS; ing No. 85.29) ; PARTS OF THE FOREGO­ ING ARTICLES (h) Articles of heading No. 87.14; 94.03 9403.)0 OTHER FURNITURE AND 25% PARTS THEREOF (i) Dentists' chairs incorporating dental appli­ 94.04 9404.llO MATTRESS SUPPORTS; AR­ 75", ances of .. heading No.· 90.18 or dentists' spittoons TICLES OF BEDDING AND (heading No. 90.18); SIMILAR FURNISHlNG (FOR EXAMPLE, MAT­ TRESSES, QUILTS, EI­ (j) Articles of Chapter 91 (for example, clocks DERDOWNS, CUSHIONS, and clock cases); or POUFFES AND PILLOWS) FITTED WITH SPRINGS (k) Toy furniture or toy lamps or lighting fitt­ OR STUFFED OR INTER­ ings(heading No. 95.03), billiard tables and other' NALLY FITTED WITH ANY MATERIAL OR OF furnituresj1ecially constructed for games (heading CELLULAR RUBBER OR No. 95.04), furniture for conjuring tricks or de­ PLASTICS, WHETHER OR corations (other than electric garlands) such as NOT COVERED Chinese lanterns (heading No. 95.05). 94.05 9405.'){) LAMPS Al\'D LIGHTING 35% FITTINGS INCLUDING 2. The articles (other than parts) referred to in SEAROHLIGHTS AND SPOTLIGHTS AND PARTS heading Nos. 94.01 to 94.03 are to be classified in THEltEOF, NOT ELSE­ those headings only if they are designed for placing WHERE SPECIFIED OR on the floor or ground. INCLUDED; ILLUMI­ NATED SIGNS, ILLUMI­ NATED NAME-PLATES The following are, however, to be classified in the AND THE LIKE, HAVING above-mentioned headings even if they are designed A PERMANENTLY FIXED to be hung, to be fixed to the wall or. to stand one LIGHT SOURCE, AND on the other: PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED (a) Cupboards, bookcases, other shelved furni­ ture and linit furniture; 94.06 9406.(lO PREFABRICATED BUILD­ 12% INGS (b) Seats and beds. CHAPTER 95 3. (a) In heading Nos. 94.01 to 94.03 references to parts of goods do 'not include references to sheets Toys. . and sports requisite.; parts and accessoriel Or slabs (whether or not cut to shape but not com­ thereof bined with other parts) of glass (including mirrors), marble or other stone or of any other material Notes referred to in Chapter 68 or 69. 1. This Chapter does not cover:

(b) Goods described in heading No. 94.04, cleared (a) Christmas tree candles (Chapter 34) ; separately, are not to be classified. in heading No. (b) Fireworks or oth er pyrotechnic articles of 94.01, 94.02 or 94.03 as parts of. goods. heading No. 36.02; 4. For the purposes of heading No. 94.06, the (e) Yarns, monofilament; cords o~ gnt or the expression 'prefabricated buildings'. means buildings like for fishing, cut to length but not made up which are finished in the factory or put up as into fishing lines, of Chapter 39, Chapter 42 or elements, cleared together, to be assembled on site Section XI; such as hOUsing or work site accommodation Offices' (d) Sports bags or other containers of Chapter schools, shops, sheds, garages or: similar buildings. ' 42 or 43; 740 SERIES I No. 44

(e) Sports clothing or fancy dress, of textiles, (1) (2) (3) ( 4) of Chapter 61 or Chapter 62; (f) Textile flags or bunting, or sails for boats, 95.04 9504.00 ARTICL);}S FOR FUNFAIR, 30% sailboards or land craft, of Chapter 63; TABLE OR PARLOUR GAMES, INCLUDING PIN­ (g) Sp'orts foOitwear (other than skating boots TABLES, BILLIARDS, SPECIAL TABLES FOR with ice or roller skates attached) of Chapter 64, CASINO GAMES AND AU­ or sports headgear of Chapter 65; TOMATIC ,BOWLING ALLEY EQUIPMENT (h) Walking sticks, whips, riding-crops or the 95.05 9505.00 FESTIVE, CARNIVAL OR 12% like or parts thereof (heading No. 66.02); o T H);} R ENTERTAIN­ MENT AR'l'ICLES, IN­ (i) Unmounted glass eyes for' dolls or other CLUDING CONJURING toys, of Chapter 70; TRICKS AND NOVELTY JOKlnS (j) Parts of general use, as defined in Note 2 95.06 9506.00 ARTICLES AND EQUIP- 12% to Section XV, of base metal (Section XV) or M);}NT FOR GYMNASTICS, similar goods of plastics (Chapter 39) ; ATHELETICS, OTHER S P 0 R T S (INCLUDING (k) Bells, gongs or the like of Chapter 83; TABL);} TENNIS) OR OUT­ DOOR GAMES, NOT SPE­ (Z) Electric motors (heading No. 85.01), electric CIFIED OR INCLUDED transformers (heading No. 85.04) or radio remote ELSEWHERE IN THIS control apparatus (heading No_ 85.26) ; CHAPTER 95.07 9507.00 , F ISH I N G RODS, FISH- 12% (m) Sports vehicles (other than bobsleighs, -HOOKS AND O'l'H);}R toboggans and the like) of Section XVII; LINE FISHING TACKLE; FISH LANDING NETS, (n) Children's bicycles (heading No. 87.12) ; . BUTT);}RFLY NETS AND SIMILAR NETS; DECOY (0) Sports craft such as canoes and skiffs "BIRDS" (OTHER THAN (Chapter 89), or their means of propulsion (Chap'­ THOSE OF H);}ADING NO. 92.08) AND SIMILAR ter 44 for such articles made of wood) ; HUNTING OR SHOOTING REQUISITES (p) Spectacles, goggles or the like, for sports or outdoor games (heading No. 90.04) ; 95.08 951)8.00 ROUNDABOUTS, SWINGS, 12% SHOOTING GALL);}RIES (q) Decoy calls or whistles (heading No. 92.08) ; AND OTHER FAIR­ GROUND Ar.nJS);}M);}NTS (r) Arms or other articles of Chapter 93; , (8) Electric garlands of all kinds (heading No. 94.05); or CHAPTER 96 " (t) Racket strings, tents or other camping Mbcellaneous manufacturecl articles goods, or gloves (classified according to their constituent material). Notes 1. This Chapter does not cover; 2. This Chapter includes articles in which natural Or cultured pearls, precious or Semi-precious stones (a) Peneils for cosmetic or toilet uses (Chapter (natural, synthetic or reconstructed), precious metal 33) ; or metal clad with precious metal constitute only (b) Arti.cles of Chapter 66 (for example, parts minor contituents. of umbrellas or walking-sticks) ; 3. Subject to Note 1 above, parts and accessories (c) Imitation jewellery (Chapter 71) ; which are suitable for use solely or principally with articles of this Chapter are to be classified wtth (d) Parts of general use, as defined in Note 2 those articles. to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) ; Heading Sub~ (e) Cutlery or other articles of Chapter 82 with No. heading Description of goods Rate of duty No. handl~s or otJ:er parts of carving or moulding materIals, heading No. 96.01 or 96.02 applies, how­ (1) (2) (3) (4) ever, to seIYarately cleared handles or other parts of such articles; 95,01 9501.00 WH);});}L);}D TOYS D);}SIGNED 12% TO BE RIDDEN BY CHIL- (f) Articles of Chapter 90 [for example, spec­ DREN (FOR EXAMPLE, tacle frames (heading No. 90.03), ma-thematical TRICYCLES, SCOOTERS. P);}DAL CARS); DOLLS' drawing pens (heading No. 90.17), brushess of a CARRIAGES kind specialised for use in dentistry or for medical, 95.02 9502.00 DOLLS REPRESENTING 12% surgical or veterinary purposes (heading • ONLY HUMAN B);}INGS No. 90.18) 1; g5.03 9503.00 OTHER TOYS; REDUCED- 12% -SIZE ("SCALE") MODELS (g) Articles of Chapter 91 (for example,clock AND SIMILAR RECREA- or watch ,~ases); TIONAL MOD);}LS, WORK- ING OR NOT; PUZZLES (h) Mm;ical instruments 'or parts or accessories OF ALL KINDS thereof (Chapter 92) ; 2ND FEBRVARY, 1990 (MAGHA 13, 1911) 741

( i) Articles of Chapter 93 (anns and parts thereof) : (1) (2) (3) (4) (j) Articles of Chapter 94 (for example, furni- 96.03 9t;03.00 BROOMS, BRUSHES (IN- 12% CLUDING BRUSHES ture, lamps and lighting fittings); or . CONSTITUTING PARTS (k) Articles of Chapter 95 (toys, games, sports OF MACHINES, AP­ PLIANCES OR VEHICLES) requisites) . HAND - OPERATED ME­ CHANICAL FLOOR SWEE­ 2; In heading No. 96.02 the expression ;vegetable PERS. NOT MOTORISED, MOPS AND FEATHER or mineral carving material' means: DUS'l'ERS; PREPARED KNOTS AND TUFTS FOR (a) hard seeds, pips, hulls and nuts and simi.lar BROOM OR BRUSH MAK­ vegetable materials of a kind used for carVIng ING PAINT PADS AND (for example, corozo and dam) ; ROLLERS; SQUEEGEES (OTHER THAN ROLLER (b) Amber, meerschaum, agglomerated amber SQUEEGEES) and agglomerated meerschaum, jet and mineral 96.04 9!i04.00 HAND SIEVES HAND 12% substitutes for jet. RIDDLES 96.05 TRAVEL SETS FOR PERSO- 3. In heading No. 96.03 the· expression 'prepared NAL TOILET, SEWING OR SHOE OR CLOTHES CLEA­ knots and tufts for broom or brush making' applies IDNG only to unmounted knots and tufts of animal hair, 9E,Ol}.10 -For personal toilet 105% vegetable fibre or other material, which are ready 9E05.90 -Other 12% for incorporation without dlvision in brooms or 96.06 9606.00 BUTTONS, PRESS-FASTE- 12% brushes, or which require only such fm-ther. minor NERS, SNAP-FASTENERS processes as trimming to shape at the top, to render AND PRESS-STUDS, BUT- them ready for such incorporation. TON MOULDS AND OTHER PARTS OF THESE ARTlCLES; BUTTON 1. Articles of this Chapter, other than those of BLANKS heading Nos. 96.01 to 96.06 or 96.15, remain classi­ 96.07 9607.00 SLIDE FASTENERS AND Nil fied in the Chapter whether or not composed wholly PARTS THEREOF or partly of precious metal or metal clad with pre­ 96.08 S6as.oO BALL POINT PENS; FELT 12% cious metal, of natural or cultured pearls, or precious TIPPED AND OTHER PO­ or semi'precious stones (natural, synthetic or re­ ROUS-TIPPED PENS AND constructed), However, heading Nos. 96.01 to 96.06 MARKERS; FOUN1'AIN PENS, STYLOGRAPH and 96.15 rnclude artiCles in which natural or cul­ PENS AND OTHER PENS; tured pearls, precious or semi'precious stones (natu­ DUPLICATING STYLOS; ra!, synthetic or reconstmcted), preciou, metal or PROPELLING OR SLI- metal clad with precious metal constitute only minor DING, ?ENCILS; PEN­ -HOLDERS, PENCIL-HOL- constituents. DERS AND SIMILAR HOL- DERS; PARTS (INCLU- Heading Sub- DING CAPS AND CLIPS) . OF THE FOREGOING AR­ No. heading Description of goods Rate of duty No. TICLES, OTHER THAN 'rHOSE OF HEADING NO. 96.09 (1) (2) (3) (4) 96.09 961)9.00 PENCILS (OTHER THAN 12% PENCILS OF HEADING NO. 96.08), CRAYONS, 96.01 9601.00 WORKED IVORY, BOh~, 12% TORTOISE-SHELL, HORN, PENCIL LEADS, PASTELS, ANTLERS. CORAL, MO- DRAWING CHARCOALS, THER - OF - PEARL AND WRITING OR DRAWING OTHER AIDMAL CARV- CHALKS AND TAILORS' CHALKS ING 1'~1:ATERIAL, AND AR­ TICLES OF THESE MATE- 96.10 96:.0.00 SLATES AND BOARDS, Nil RIALS . (INCLUDING AR­ WITH WRITING OR DRA- TICLES OBTAINED BY WING SURFACES, WHE- MOULDING) THER OR NOT FRAMED

96.02 9602.0() WORKED VEGETABLE OR 12% 96.11 96U.OO DATE, SEALING OR NUM- 12% MINERAL CARVING- MA­ BERING STAMPS, AND TERIAL AND ARTICLES THE LIKE (INCLUDING OF THESE MATERIALS; DEVICES FOR PRINTING MOULDED OR CARVED OR EMBOSSING LA- ARTICLES OF WAX, OF BELS), DESIGNED FOR STEARIN, OF NATURAL OPERATING IN THE GUMS OR NATURAL HAND; HAND-OPERATED RESINS OR OF MODELL- COMPOSING STICKS AND ING PASTES, AND OTHER HAND PRINTING SETS MOULDED OR CARVED INCORPORATING SUCH ARTICLES, NOT ELSE­ COMPOSING STICKS· WHERE SPECIFIED OR 96.12 9612.0() TYPEWRITER OR SIMILAR 20% INCLUDED; WORKED, RIBBONS, INKED OR UNHARDENED GELATIN OTHERWISE PREPARED (EXCEPT GELATIN OF FOR GIVING IMPRES- CHAPTER 35) AND AR­ SIONS, WHETHER OR TICLES OF UNHAR­ NOT ON SPOOLS OR IN DENED GELATIN CARTRIDGES; INK-PADS, 742 SERIES I No. 44

(1) (2) (3) (4) (1) (2) (3) ( 4)

WHETHER OR NOT HEADS THEREFOR; POW­ INKED. WITH OR WI­ DElR-PUFFS AND PADS 'I'EOUT BOXES FOR THF~ APPLICATION OF CO SME TICS OR 96.13 'CIGARETTE LIGHTERS AND TOILET PREPARATIONS OTHER LIGHTERS, WHE­ 96.17 9617.00 VACUUM .'LASKS AND Nil THER OR NOT MECHA­ OTHER VACUUM: VES­ NICAL OR ELECTRICAL, SELS, COMPLETE WITH AND PARTS THEREOF CASES; PARTS THEREOF OTHER THAN FLIKTS OTHER THAN' GJ;,ASS AND WICKS INNERS 9613.10' -Cigarette lighters and othe!: Rs. 3 per lighters ligl1ter 96.18 9618.0C TAILORS' DUMMIES A..c'ID 12% OTHER LAY FIGURES; 9613.90 -Parts 12% AUTOMATA AND OTHER ANIMATED DISPLAYS 96.14 9614.00 SMOKING PIP}

GOVT. PRINTING PRESS - GOA (Imprensa Nacional-

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