The Customs Tariff Act, 1975 section 1: For the purposes of sub-headings 8802 11…

In force · As amended up to 2026-08

(1) polymers are to be classified in the sub-heading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same sub-heading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared; (3) chemically modified polymer are to be classified in the sub-heading named ―Other‖, provided that the chemically modified polymers are not more specifically covered by an other subheading; (2) chemically modified polymers are to be classified in the sub-heading appropriate to the unmodified polymer. Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in the same proportions. (4) polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading, among the remainingsub-headings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same sub-heading shall be taken together. Only the constituent comonomer units of the polymers in the series of sub-headings under consideration are to be compared; - (b) where there is no sub-heading named ―Other‖ in the same series: 1. For the purposes of sub-headings 8802 11 to 8802 40, the expression ―unladen weight‖ means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. CHAPTER 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof NOTES : 1. This Chapter does not cover : (a) articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or textile material (heading 5911); (b) supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909; (d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71); (e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017; (f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 9021; 1. For the products of heading 2601, the percentage of Fe content, wherever specified, shall be calculated on the Dry Weight or Dry Metric Tonne (DMT) basis. SECTION-V CHAPTER-26 CHAPTER 29 Organic chemicals NOTES : 1. Except where the context otherwise requires, the headings of this Chapter apply only to : (a) separate chemically defined organic compounds, whether or not containing impurities; (b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined; (d) the products mentioned in (a), (b) or (c) above dissolved in water; (e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; 1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: - (a) where there is a sub-heading named ―Other‖ in the same series: 1. In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard. |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |3901 I. PRIMARY FORMS POLYMERS OF ETHYLENE, IN PRIMARY FORMS 3901 10 - Polyethylene having a specific gravity of less than 0.94 :|| CHAPTER 44 Wood and articles of wood; wood charcoal NOTES : 1. This Chapter does not cover: (a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211); (b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401); (c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404); (d) activated charcoal (heading 3802); (e) articles of heading 4202; (f) goods of Chapter 46; (g) footwear or parts thereof Chapter 64; (h) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (ij) goods of heading 6808; (k) imitation jewellery of heading 7117; (l) goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights‗ wares); (m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) parts of firearms (heading 9305); - (o) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (p) articles of Chapter 95 (for example, toys, games, sports requisites); 1. This Section does not cover : (a) animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511); (b) human hair or articles of human hair (heading 0501, 6703 or 6704), except filtering or straining cloth of a kind commonly used in oil presses or the like (heading 5911); (c) cotton linters or other vegetable materials of Chapter 14; (d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813; (e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306; (f) sensitised textiles of headings 3701 to 3704; (g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); (h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304; (l) articles of textile materials of heading 4201 or 4202; 1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them : - (a) UNBLEACHED YARN Yarn which : (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or (ii) is of indeterminate colour (―grey yarn‖), manufactured from garneted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (b) BLEACHED YARN Yarn which : (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii) consists of a mixture of unbleached and bleached fibres; or (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. (c) COLOURED (DYED OR PRINTED) YARN Yarn which : (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from silvers or rovings which have been printed; or 1. (a) For the purpose of this chapter, ―Lucknow Chikan craft‖ refers to a type of embroidery defined and recognized by the Geographical Indication (GI) Registry against the GI no. 119 under the Geographical Indication of Goods (Registration and Protection) Act, 1999. (b) Produced/Manufactured by a person certified/recognized and mentioned as a user in the Geographical Indication Registry against the said GI no. 119. |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |5801 WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING5802OR5806 5801 10 00 -Of wool or fine animal hair m2 10% or Rs.210 per sq.metre, - whichever is higher -Of cotton : 5801 21 00 --Uncut weft pile fabrics m2 10% or Rs.80 per sq.metre, - whichever is higher|| CHAPTER-58 SECTION-XI CHAPTER 72 Iron and steel NOTES : 1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following expressions have the meanings hereby assigned to them: (a) Pig Iron: Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits: - not more than 10% of chromium - not more than 6% of manganese - not more than 3% of phosphorus - not more than 8% of silicon - a total of not more than 10% of other elements. (b) Spiegeleisen: Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above. (c) Ferro-alloys: CHAPTER-72 SECTION-XV Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight - 4% or more of the element iron and one or more of the following: - more than 10% of chromium - more than 30% of manganese - more than 3% of phosphorus - more than 8% of silicon - a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper. 1. In this Chapter, the following expressions have the meanings hereby assigned to them: - (a) Alloy pig iron: - Pigironcontaining, byweight, one or more of thefollowingelements in the specifiedproportions: - more than 0.2% of chromium - more than 0.3% of copper - more than 0.3% of nickel - more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium. - (b) Non-alloy free-cutting steel: Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions: - 0.08% or more of sulphur - 0.1% or more of lead - more than 0.05% of selenium - - more than 0.01% of tellurium - more than 0.05% of bismuth. - (c) Silicon-electrical steel: Alloy steels containing, by weight, at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel. - (d) High speed steel: Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium. - (e) Silico-manganese steel: Alloy steels containing by weight: - not more than 0.7% of carbon CHAPTER-72 SECTION-XV - 0.5% or more but not more than 1.9% of manganese; and CHAPTER 75 Nickel and articles thereof SUB-HEADING NOTES : 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1.5%; and (ii) the content by weight of any other element does not exceed the limit specified in the following Table: TABLE - OTHER ELEMENTS ||||TABLE |- OTHER ELEMENTS| |---|---|---|---|---| ||||Elements|Limiting content %| |||||by weight| |Fe|||Iron|0.5| |O|||Oxygen|0.4| |Other|elements,|each||0.3| (b) Nickel alloys Metallic substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1.5%, (ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%. 2. Notwithstanding the provisions of Note 9(c) to section XV, for the purposes of sub-heading 7508 10, the term ―wire‖ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. 1. This Section does not cover : (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) transmission or conveyor belts or belting of textile material ( heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and diamonds for styli (heading 8522); (g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) drill pipe (heading 7304); (ij) endless belts of metal wire or strip (Section XV); (k) articles of Chapter 82 or 83; (l) articles of Section XVII; (m) articles of Chapter 90; (n) clocks, watches or other articles of Chapter 91; 1. Sub-heading 8708 22 covers : (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705. CHAPTER 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name- plates and the like; prefabricated building NOTES : 1. This Chapter does not cover : (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) mirrors designed for placing on the floor or ground [for example, cheval-glasses (swingmirrors)] of heading 7009; (c) articles of Chapter 71; (d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452); (f) lamps or light sources and parts thereof Chapter 85; (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529); (h) articles of heading 8714; (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018); (k) articles of Chapter 91 (for example, clocks and clock cases); CHAPTER 95 Toys, games and sports requisites; parts and accessories thereof 1. This Chapter does not cover : (a) Candles (heading 3406); (b) fireworks or other pyrotechnic articles of heading 3604; (c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI; (d) sports bags or other containers of heading 4202, 4303 or 4304; (e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys); (f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; (g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; (h) walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603); (ij) unmounted glass eyes for dolls or other toys, of heading 7018; (k) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (l) bells, gongs or the like of heading 8306; (m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, ―smart cards‖ and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543); (n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; (o) children‗s bicycles (heading 8712); (p) unmanned aircraft (heading 8806); (q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (r) spectacles, goggles or the like, for sports or outdoor games (heading 9004); (s) decoy calls or whistles (heading 9208); (t) arms or other articles of Chapter 93; CHAPTER-95 SECTION-XX (u) Lighting strings of all kinds (heading 9405); (v) monopods, bipods, tripods and similar articles (heading 9620); (w) racket strings, tents or other camping goods, or gloves, mittens and mitts (Classified according to the constituent material); or (x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table lines, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material). 1. Short title, extent and commencement .—(1) This Act may be called the Customs Tariff Act, 1975. (2) It extends to the whole of India. (3) It shall come into force on such date[1] as the Central Government may, by notification in the Official Gazette, appoint. |SECTION-V|CHAPTER-26| |---|---| |Tariff Item Description of goods Unit|Rate of duty| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |2601 IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES 2601 11 - -- Iron ores and concentrates, other than roasted iron pyrites : Non-agglomerated : --- Iron ore lumps (60% Fe or more) 2601 11 11 ---- 60% Fe or more but below 62% Fe kg. 2601 11 12 ---- 62% Fe or more but below 65% Fe kg. 2601 11 2601 11 19 21 ---- --- ---- 65% Fe and above Iron ore lumps (below 60% Fe, including black iron ore containing upto 10% Mn) below 55% Fe kg. kg. 2601 11 22 ---- 55% Fe or more but below 58% Fe kg. 2601 11 2601 11 29 31 ---- --- ---- 58% Fe or more but below 60% Fe Iron ore fines (62% Fe or more ) 62% Fe or more but below 65% Fe kg. kg. 2601 11 2601 11 39 41 ---- --- ---- 65% Fe and above Iron ore Fines (below 62% Fe) below 55% Fe kg. kg. 2601 11 42 ---- 55% Fe or more but below 58% Fe kg. 2601 11 43 ---- 58% Fe or more but below 60% Fe kg. 2601 11 49 ---- 60% Fe or more but below 62% Fe kg. 2601 11 50 --- Iron ore concentrate kg. 2601 11 90 --- Others kg. 2601 12 -- Agglomerated : 2601 12 10 --- Iron ore pellets kg. 2601 12 90 --- Other kg. 2601 20 00 - Roasted iron pyrites kg.|2.5% - 2.5% - 2.5% 2.5% - - 2.5% - 2.5% 2.5% - - 2.5% 2.5% - - 2.5% - 2.5% - 2.5% - 2.5% - 2.5% - 2.5% - 2.5% - 2.5% -| |2602 MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF20%OR MORE, CALCULATED ON THE DRY WEIGHT 2602 00 2602 00 10 - --- Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight : Manganese ore (46% or more) kg.|2.5% -| (g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than forgeneral use; (h) the following products, diluted to standard strengths, for the production of azo dye: diazonium salts, couplers used for these salts and diazotisable amines and their salts. |SECTION-VII 3901 10 10 --- Linear low density polyethylene (LLDPE), kg. in which ethylene monomer unit contributes 95 % or more by weight of the total polymer 3901 10 20 --- content Low density polyethylene (LDPE) kg. 3901 10 90 --- Other kg. 3901 20 00 - Polyethylene having a specific gravity of kg. 3901 30 00 - 0.94 or more Ethylene-vinyl acetate copolymers kg. 3901 40 - Ethylene-alpha-olefin copolymers, having a 3901 40 10 --- specific gravity of less than 0.94: Linear low density polyethylene (LLDPE), in kg. which ethylene monomer unit contributes less than 95 % by weight of the total polymer 3901 40 90 --- content Other kg. 3901 90 00 - Other kg.|CHAPTER-39 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% -| |---|---| |3902 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS 3902 10 00 - Polypropylene kg. 3902 20 00 - Poly iso butylene kg. 3902 30 00 - Propylene copolymers kg. 3902 90 00 - Other kg.|7.5% - 7.5% - 7.5% - 7.5% -| |3903 - POLYMERS OF STYRENE, IN PRIMARY FORMS Polystyrene: 3903 11 00 -- Expansible kg. 3903 19 -- Other : 3903 19 10 --- Moulding Powder kg. 3903 19 90 --- Other kg. 3903 20 00 - Styrene-acrylonitrile (SAN) copolymers kg. 3903 30 00 - Acrylonitrile-butadine-styrene (ABS) kg. - copolymers Other : 3903 90 10 --- Copolymers, solely of styrene with allyl kg. 3903 90 20 --- alcohol, of any acetyl value of 175 or more Brominated polystyrene, containing by kg. weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter 3903 90 90 --- Other kg.|7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% -| |3904 POLYMERS OF VINYL CHLORIDE OR OF OTHER 3904 10 - HALOGENATED OLEFINS, IN PRIMARY FORMS Poly (vinyl chloride), not mixed with any other substances:|| (q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or (r) articles of Chapter 97 (for example, works of art ). (m) products or articles of Chapter 48 (for example, cellulose wadding); (n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (o) hair-nets or other headgear or parts thereof of Chapter 65; (p) goods of Chapter 67; (q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815; (r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chatper 70); (s) articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings); (t) articles of Chapter 95 (for example, toys, games, sports requisites and nets); (u) Articles of Chapter 96 [for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners]; or (v) articles of Chapter 97. SECTION-XI CHAPTER-50 (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis , to monofilament and to strip or the like of Chapter 54. - (d) UNBLEACHED WOVEN FABRIC Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (e) BLEACHED WOVEN FABRIC Woven fabric which : (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (ii) consists of bleached yarn; or CHAPTER-50 SECTION-XI (iii) consists of unbleached and bleached yarn. - (f) DYED WOVEN FABRIC Woven fabric which : (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or (ii) consists of coloured yarn of a single uniform colour. - (g) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS Woven fabric (other than printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (ii) consists of unbleached or bleached yarn and coloured yarn; or (iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration). |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| |5801 22|--|Cut corduroy : |||| |5801 22 10|---|Solely of cotton|m2|10% or Rs.70 per sq.metre,|-| |||||whichever is higher|| |5801 22 90|---|Other|m2|10% or Rs.70 per sq.metre,|-| |5801 23 00|--|Other weft pile fabrics|m2|10% or Rs.80 per sq.metre,|-| |5801 26 00|--|Chenille fabrics|m2|10% or Rs.180 per sq.metre,|-| |5801 27|--|Warp pile fabrics :|||| |5801 27 10|---|Warp pile fabrics,'epingle', (uncut)|m 2|10% or Rs. 135 per sq. metre|-| |||||whichever is higher|| |5801 27 20|---|Warp pile fabrics, cut|m 2|10% or Rs.120 per sq.metre,|-| |||||whichever is higher|| |5801 27 90|---|Other|m2|10% or Rs.135 per sq.metre, whichever is higher|-| ||-|Of man-made fibres :|||| |5801 31 00|--|Uncut weft pile fabrics|m 2|20% or Rs.75 per sq.metre,|-| |||||whichever is higher|| |5801 32 00|--|Cut corduroy|m2|20% or Rs.180 per sq.metre, whichever is higher|-| |5801 33 00|--|Other weft pile fabrics|m2|20% or Rs.150 per sq.metre,|-| |||||whichever is higher|| |5801 36|--|Chenille fabrics : |||| |5801 36 10|---|Carduroys|m 2|20% or Rs.130 per sq.metre,|-| |||||whichever is higher|| |5801 36 90|---|Other|m2|20% or Rs.130 per sq.metre, whichever is higher|-| |5801 37|--|Warp pile fabrics :|||| |5801 37 10|---|Warp pile fabrics, uncut|m2|20% or Rs. 140 per sq.|-| |||||metre whichever is higher|| |5801 37 20|---|Warp pile fabrics, cut|m2|20% or Rs. 68 per sq. metre|-| |||||whichever is higher|| |5801 37 90|---|Other|m2|20% or Rs. 140 per sq. metre|-| |||||whichever is higher|| |5801 90|--|Of other textile materials :|||| |5801 90 10|---|Pile fabrics and chenille fabrics|m2|10% or Rs. 35 per sq. metre|-| |||of silk containing more than||whichever is higher|| |||50% by weight of silk, but not|||| |||containing wool or hair|||| |5801 90 90|---|Pile fabrics and chenille fabrics|m2|10% or Rs. 35 per sq. metre,|-| |||not elsewhere specified or||whichever is higher|| |||included|||| - (d) Steel : Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. - (e) Stainless steel: Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. - (f) Other alloy steel : Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown: - 0.3% or more of aluminum - 0.0008% or more of boron - 0.3% or more of chromium - 0.3% or more of cobalt - 0.4% or more of copper - 0.4% or more of lead - 1.65% or more of manganese - 0.08% or more of molybdenum - 0.3% or more of nickel - - 0.06% or more of niobium - - 0.6% or more of silicon - 0.05% or more of titanium - 0.3% or more of tungsten (wolfram) - - 0.1% or more of vanadium - 0.05% or more of zirconium - 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. - (g) Remelting scrap ingots of iron and steel: Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. - (h) Granules: - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |7501 NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE PRODUCTS OF NICKEL METALLURGY 7501 10 00 - Nickel mattes kg. Free - 7501 20 00 - Nickel oxide sinters and other intermediate kg. Free - products of nickel metallurgy|| (o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909); (p) articles of Chapter 95; or (q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according CHAPTER-84 SECTION-XVI to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620. |Tariff Item Description of goods Unit|Rate of duty Standard Prefer- ential Areas| |---|---| |(1) (2) (3)| (4) (5)| |8701 TRACTORS (OTHER THAN TRACTORS OF HEADING8709) 8701 10 00 - Single axle tractors u 8701 21 00 - -- Road tractors for semi-trailers : With only compression-ignition internal combustion piston engine (diesel or semi-diesel) u 8701 22 00 --- With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion u 8701 23 00 8701 24 00 8701 29 00 -- -- - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion With only electric motor for propulsion Other u u u 8701 30 -Track-laying tractors : ---Garden tractors : 8701 30 11 ---- Of engine capacity not exceeding 1,800 cc u 8701 30 19 ---- Other u ---Other : 8701 30 91 ---- Of engine capacity not exceeding 1,800 cc u 8701 30 99 ---- Other u -Other, of an engine power: 8701 91 00 -- Not exceeding 18 kW u 8701 92 00 -- Exceeding 18 kW but not exceeding 37 kW u|10% - 10% - 10% - 10% 10% 10% - - - 10% - 10% - 10% - 10% - 10% - 10% -| (g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 8466, including fittings with optical devices for reading the scale (for example, ―optical‖ dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves or other appliance of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semi-conductor materials) of heading 8486; (h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus , radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544; (l) toy furniture or toy, luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lightings strings) such as Chinese lanterns (heading 9505) or. (m) monopods, bipods, tripods and similar articles (heading 9620). (ij) searchlights or spotlights of heading 9405; - (k) articles of Chapter 95; CHAPTER-90 SECTION-XVIII - (l) monopods, bipods, tripods and similar articles, of heading 9620; (m) capacity measures, which are to be classified according to their constituent material; or (n) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in Heading 3923 or Section XV). 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. SECTION-V CHAPTER-26 (h) PRINTED WOVEN FABRIC Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: Woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process). The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. The definitions at (d) to ( h) above apply, mutatis mutandis , to knitted or crocheted fabrics. (ij) PLAIN WEAVE A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft. SECTION-XI CHAPTER-58 Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of SECTION-XV CHAPTER-72 - 5 mm. - (ij) Semi-finished products: Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid sections, which have not been further worked than subjected to primaryhot-rolling or roughlyshaped by forging, includingblanksforangles, shapes or sections. These products are not presented in coils. - (k) Flat-rolled products : Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of: - coils of successively superimposed layers, or - straight lengths, which if of a thickness less than 4.75 mm, are of width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons and lozenges) and those, which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. |SECTION-XV|||CHAPTER-75|CHAPTER-75| |---|---|---|---|---| |(1)|(2)|(3)|(4)|(5)| |7502|UNWROUGHT NICKEL|||| |7502 10 00|- Nickel, not alloyed|kg.|Free|-| |7502 20|- Nickel alloys:|||| |7502 20 10|--- Cupro-nickel containing more than 40%|kg.|Free|-| ||by weight of nickel|||| |7502 20 20|--- Monel metal including ‗K‗ monel|kg.|Free|-| |7502 20 30|--- Nickel alloys containing more than 40% by|kg.|Free|-| ||weight of nickel|||| |7502 20 40|--- Nickel alloys containing more than 10 % but not|kg.|Free|-| ||more than 40 % by weight of nickel|||| |7502 20 90|--- Other|kg.|Free|-| |7503|NICKEL WASTE AND SCRAP|||| |7503 00|- Nickel waste and scrap:|||| |7503 00 10|_---_Nickel scrap, namely the following :|kg.|Free|-| ||New nickel scrap covered by ISRI code word|||| ||‗Aroma‗; old nickel scrap covered by ISRI code|||| ||word ‗Burly‗; new R-monel clippings solids|||| ||covered by ISRI code word ‗Hitch‗; new mixed|||| ||monel solids and clippings covered by ISRI code|||| ||word ‗House‗; old monel sheet and solids covered|||| ||by ISRI code word ‗Ideal‗; k-monel solids cov-|||| ||ered by ISRI code word ‗Indian‗; soldered monel|||| ||sheet and solids covered by ISRI code word|||| ||‗Junto‗; monel castings covered by ISRI code|||| ||‗Lemon‗; monel turnings covered by ISRI code|||| ||word ‗Lemur‗; nickel scrap obtained by breaking|||| ||up of ships, boats and other floating structures;|||| ||Nickel-Iron batteries to be sold free of crates,|||| ||copper terminal connectors and excess liquid,|||| ||must be free of nickel cadmium batteries covered|||| ||by ISRI code word 'Vaunt'.|||| |7503 00 90|--- Other|kg.|Free|-| |7504 00 00|NICKEL POWDERS AND FLAKES|kg.|Free|-| |7505|NICKEL BARS, RODS, PROFILES AND WIRE|||| ||- Bars, rods and profiles:|||| |7505 11|-- Of nickel, not alloyed:|||| |7505 11 10|--- Hollow bars|kg.|Free|-| |7505 11 20|--- Other bars; rods and profiles|kg.|Free|-| |7505 12|-- Of nickel alloys:|||| |7505 12 10|--- Hollow bars|kg.|Free|-| |7505 12 20|--- Other bars; rods and profiles|kg.|Free|-| ||- Wire:|||| |8701 93 00|--|Exceeding 37 kW but not exceeding 75 kW|||u|10%||-| |---|---|---|---|---|---|---|---|---| |8701 94 00|--|Exceeding 75 kW but not exceeding 130 kW|||u|10%||-| |8701 95 00|--|Exceeding 130 kW|||u|10%||-| |8702||MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR||||||| |||MORE PERSONS, INCLUDING THE DRIVER||||||| |8702 10|-|With only compression-ignition internal||||||| |||combustion piston engine (diesel or semi-diesel):||||||| ||---|Vehicles for transport of not more than 13||||||| |||persons, including the driver:||||||| |8702 10 11|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 10 12|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 10 18|----|Other, air-conditioned||u||40%|-|| |8702 10 19|----|Other, non air-conditioned||u||40%|-|| ||---|Other:||||||| |8702 10 21|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 10 22|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 10 28|----|Other, air-conditioned||u||40%|-|| |8702 10 29|----|Other, non air-conditioned||u||40%|-|| |8702 20|-|With both compression-ignition|internal|||||| |||combustion piston engine (diesel or semi- diesel)||||||| |||and electric motor as motors for propulsion:||||||| ||---|Vehicles for transport of not more than 13||||||| |||persons, including the driver:||||||| |8702 20 11|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 20 12|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 20 18|----|Other, air-conditioned||u||40%|-|| |8702 20 19|----|Other, non air-conditioned||u||40%|-|| ||---|Other:||||||| |8702 20 21|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 20 22|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 20 28|----|Other, air-conditioned||u||40%|-|| |8702 20 29|----|Other, non air-conditioned||u||40%|-|| |8702 30|-|With both spark-ignition internal combustion||||||| |||piston engine and electric motor as motors|for|||||| |||propulsion:||||||| ||---|Vehicles for transport of not more than 13||||||| |||persons, including the driver:||||||| |8702 30 11|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 30 12|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 30 18|----|Other, air-conditioned||u||40%|-|| |8702 30 19|----|Other, non air-conditioned||u||40%|-|| ||---|Other:||||||| |8702 30 21|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 30 22|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 30 28|----|Other, air-conditioned||u||40%|-|| |8702 30 29|----|Other, non air-conditioned||u||40%|-|| |8702 40|-|With only electric motor for propulsion:||||||| ||---|Vehiclesfor transport of not more than 13persons,||||||| |||including the driver:||||||| |8702 40 11|----|Integrated monocoque vehicle, air-conditioned||u||40%|-|| |8702 40 12|----|Integrated monocoque vehicle, non air-conditioned||u||40%|-|| |8702 40 18|----|Other, air-conditioned||u||40%|-|| |8702 40 19|----|Other, non air-conditioned|u|40%|-| |---|---|---|---|---|---| ||---|Other:|||| |8702 40 21|----|Integrated monocoque vehicle, air-conditioned|u|40%|-| |8702 40 22|----|Integrated monocoque vehicle, non air-conditioned|u|40%|-| |8702 40 28|----|Other, air-conditioned|u|40%|-| |8702 40 29|----|Other, non air-conditioned|u|40%|-| |8702 90|-|Other:|||| ||---|Vehicles for transport of not more than 13|||| |||persons, including the driver:|||| |8702 90 11|----|Integrated monocoque vehicle, air-conditioned|u|40%|-| |8702 90 12|----|Integrated monocoque vehicle, non air-conditioned|u|40%|-| |8702 90 18|----|Other, air-conditioned|u|40%|-| |8702 90 19|----|Other, non air-conditioned|u|40%|-| ||---|Other:|||| |8702 90 21|----|Integrated monocoque vehicle, air-conditioned|u|40%|-| |8702 90 22|----|Integrated monocoque vehicle, non air-conditioned|u|40%|-| |8702 90 28|----|Other, air-conditioned|u|40%|-| |8702 90 29|----|Other, non air-conditioned|u|40%|-| |8703||MOTOR CARS AND OTHER MOTOR VEHICLES|||| |||PRINCIPALLY DESIGNED FOR THE TRANSPORT OF|||| |||PERSONS (OTHER THAN THOSE OF HEADING 8702),|||| |||INCLUDING STATION WAGONS AND RACING CARS|||| |8703 10|-|Vehicles specially designed for travelling on snow;|||| |||golf cars and similar vehicles :|||| |8703 10 10|---|Electrically operated|u|125%|-| |8703 10 90|---|Other|u|125%|-| ||-|Other vehicles, with only spark-ignition internal|||| |||combustion piston engine :|||| |8703 21|--|Of a cylinder capacity not exceeding 1,000 cc :|||| |8703 21 10|---|Vehicles principally designed for the transport of|u|125%|-| |||more than seven persons, including the driver|||| |8703 21 20|---|Three-wheeled vehicles|u|125%|-| ||---|Other :|||| |8703 21 91|----|Motor cars|u|125%|-| |8703 21 92|----|Specialised transport vehicles such as ambulances,|u|125%|-| |||prison vans and the like|||| |8703 21 99|----|Other|u|125%|-| |8703 22|--|Of a cylinder capacity exceeding 1,000 cc but not|||| |||exceeding 1,500 cc :|||| |8703 22 10|---|Vehicles principally designed for the transport of|u|125%|-| |||more than seven persons, including the driver|||| |8703 22 20|---|Specialised transport vehicles such as|u|125%|-| |||ambulances, prison vans and the like|||| |8703 22 30|---|Three-wheeled vehicles|u|125%|-| ||---|Other :|||| |8703 22 91|----|Motor cars|u|125%|-| |8703 22 99|----|Other|u|125%|-| |8703 23|--|Of a cylinder capacity exceeding 1,500 cc|||| |||but not exceeding 3,000 cc :|||| |8703 23 10|---|Vehicles principally designed for the transport|u|125%|-| |||of more than seven persons including the driver|||| |8703 23 20|---|Three-wheeled vehicles|u|125%|-| ||---|Other :|||| CHAPTER 3 Fish and crustaceans, molluscs and other aquatic invertebrates NOTES : 1. This Chapter does not cover : (a) mammals of heading 0106; (b) meat of mammals of heading 0106 ( heading 0208 or 0210); (c) fish (includinglivers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or (d) caviar or caviar substitutes prepared from fish eggs (heading 1604). |(1)||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---| |3904|10|10|---|Emulsion grade PVC resin / PVC Paste|kg.|10%|-| |||||resin/ PVC dispersion resin|||| |3904|10|20|---|Suspension grade PVC resin|kg.|10%|-| |3904|10|90|---|Other|kg.|10%|-| ||||-|Other poly (vinyl chloride),|||| |||||mixed with other substances:|||| |3904|21|00|--|Non-plasticised|kg.|10%|-| |3904|22|00|--|Plasticised|kg.|10%|-| |3904|30||-|Vinyl chloride-vinyl acetate copolymers|||| |3904|30|10|---|Poly (vinyl derivatives)|kg.|10%|-| |3904|30|90|---|Other|kg.|10%|-| |3904|40|00|-|Other vinyl chloride copolymers|kg.|10%|-| |3904|50||-|Vinylidene chloride polymers :|||| |3904|50|10|---|Copolymer of vinylidene chloride with a|kg.|10%|-| |||||crylonitrite, in the form of expansible beads|||| |||||of a diameter of 4 micrometers or more but|||| |||||not more than 20 micrometers|||| |3904|50|90|---|Other|kg.|10%|-| ||||-|Fluro-polymers :|||| |3904|61|00|--|Polytetrafluroethylene|kg.|10%|-| ||||--|Other :|||| |3904|69|10|---|Poly (vinyl fluoride), in one of the forms|kg.|10%|-| |||||mentioned in Note 6(b) to this Chapter|||| |3904|69|90|---|Other|kg.|10%|-| |3904|90||-|Other:|||| |3904|90|10|---|Chlorinated poly vinyl chloride (CPVC) resin|kg.|10%|-| |3904|90|90|---|Other|kg.|10%|-| |3905||||POLYMERS OF VINYL ACETATE OR OF OTHERVINYL|||| |||||ESTERS,IN PRIMARY FORMS;OTHER VINYL|||| |||||POLYMERS IN PRIMARY FORMS|||| ||||-|Poly (vinyl acetate) :|||| |3905|12||--|In aqueous dispersion:|||| |3905|12|10|---|Poly (vinyl acetate) (PVA), moulding material|kg.|7.5%|-| |3905|12|20|---|Poly (vinyl acetate) resins|kg.|7.5%|-| |3905|12|90|---|Other|kg.|7.5%|-| |(1) 5802|(1) 5802|||(2) TERRY TOWELLING |(3) AND SIMILAR|(3) AND SIMILAR|(4)|(5)| |---|---|---|---|---|---|---|---|---| |||||WOVEN TERRY FABRICS, OTHER THAN||||| |||||ARROW FABRICS OF |HEADING 5806|||| |||||TUFTED TEXTILE FABRICS, OTHER THAN||||| |||||PRODUCTS OF HEADING5703||||| |5802|10||-|Terry towelling and|similarwoven|||| |5802|10|10|---|terry fabrics,of cotton: Unbleached||m2|10%|-| |5802|10|20|---|Bleached||m2|10% or Rs. 60 per sq. metre,|-| ||||||||whichever is higher|| |5802|10|30|---| Piece dyed||m2|10% or Rs. 60 per sq. metre,|| ||||||||whichever is higher|-| |5802|10|40|---| Yarn dyed||m2|10% or Rs. 60 per sq. metre,|| ||||||||whichever is higher|-| |5802|10|50|---|Printed||m2|10% or Rs. 60 per sq. metre,|| ||||||||whichever is higher|-| |5802|10|60|---|Of Handloom||m2|10% or Rs. 60 per sq. metre,|-| ||||||||whichever is higher|| |5802|10|90|---|Other||m2|10% or Rs. 60 per sq. metre,|-| ||||||||whichever is higher|| |5802|20|00|-|Terry towelling and woven terry fabrics,|similar of other|m2|10%|-| |5802|30|00|-|textile materials Tufted textile fabrics||m2|10% or Rs. 150 per kg.,|-| ||||||||whichever is higher|| |5803||||GAUZE, OTHER THAN N | ARROWFABRICS|||| |||||OF HEADING 5806||||| ||||---|Of cotton :||||| |5803|00|11|----|Unbleached||m2|10%|-| |5803|00|12|----|Bleached||m2|10%|-| |5803|00|13|----|Piece dyed||m2|10%|-| |5803|00|14|----|Yarn dyed||m2|10%|-| |5803|00|15|----|Printed||m2|10%|-| |5803|00|19|---- ---|Other Of other textile mat| erials :|m2|10%|-| |5803|00|91|----|Of silk or silk waste||m2|10%|-| |5803|00|92|----|Of synthetic fiber||m2|10%|-| |5803|00|93|----|Of artificial fibre||m2|10%|-| |5803|00|99|----|Other||m2|10%|-| Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. - (l) Bars and rods, hot-rolled, in irregularly wound coils: Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles, or other convex polygons (including ―flattened circles‖ and ―modified rectangles‖, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). - (m) Other bars and rods: Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniformsolid cross- section alongtheir whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including ―flattened circles‖ and ―modified rectangles‖, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). The products may: - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. SECTION-XV CHAPTER-75 |(1)|(2)|(3)|(4)|(5)| |---|---|---|---|---| |7505 21 00|-- Of nickel, not alloyed|kg.|Free|-| |7505 22 00|-- Of nickel alloys|kg.|Free|-| |7506|NICKEL PLATES, SHEETS, STRIP AND FOIL|||| |7506 10 00|- Of nickel, not alloyed|kg.|Free|-| |7506 20 00|- Of nickel alloys|kg.|Free|-| |7507|NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS|||| ||(FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) |||| ||- Tubes and pipes:|||| |7507 11 00|-- Of nickel, not alloyed|kg.|Free|-| |7507 12 00|-- Of nickel alloys|kg.|Free|-| |7507 20 00|- Tube or pipe fittings|kg.|Free|-| |7508|OTHER ARTICLES OF NICKEL|||| |7508 10 00|- Cloth, grill and netting, of nickel wire|kg.|Free|-| |7508 90|- Other :|||| |7508 90 10|--- Electroplating anodes of nickel|kg.|Free|-| |7508 90 20|--- Blanks ordinarily used for manufacturing|kg.|Free|-| ||tubes and pipes of nickel|||| |7508 90 30|--- Nickel screen|kg.|Free|-| |7508 90 90|--- Other articles of nickel and nickel alloy|kg.|Free|-| CHAPTER-76 SECTION-XV |8703|23|91|----|Motor cars|u|125%|-| |---|---|---|---|---|---|---|---| |8703|23|92|----|Specialised transport vehicles such as|u|125%|-| |||||ambulances, prison vans and the like|||| |8703|23|99|----|Other|u|125%|-| |8703|24||--|Of a cylinder capacity exceeding 3,000 cc :|||| |8703|24|10|---|Vehicles principally designed for the transport|u|125%|-| |||||of more than seven persons, including the driver|||| |8703|24|20|---|Three-wheeled vehicles|u|125%|-| ||||---|Other :|||| |8703|24|91|----|Motor cars|u|125%|-| |8703|24|92|----|Specialised transport vehicles such as|u|125%|-| |||||ambulances, prison vans and the like|||| |8703|24|99|----|Other|u|125%|-| ||||-|Other vehicles, with only compression-ignition|||| |||||internal combustion piston engine (diesel or|||| |||||semi-diesel) :|||| |8703|31||--|Of a cylinder capacity not exceeding 1,500 cc :|||| |8703|31|10|---|Vehicles principally designed for the transport|u|125%|-| |||||of more than seven persons, including the driver|||| |8703|31|91|----|Motor cars|u|125%|-| |8703|31|92|----|Specialised transport vehicles such as|u|125%|-| |||||ambulances, prison vans and the like|||| |8703|31|99|----|Other|u|125%|-| |8703|32||--|Of a cylinder capacity exceeding 1,500 cc|||| |||||but not exceeding 2,500 cc :|||| |8703|32|10|---|Vehicles principally designed for the transport|u|125%|-| |||||of more than seven persons, including the driver|||| ||||---|Other :|||| |8703|32|91|----|Motor cars|u|125%|-| |8703|32|92|----|Specialized transport vehicles such as|u|125%|-| |||||ambulances, prison vans and the like|||| |8703|32|99|----|Other|u|125%|-| |8703|33||--|Of a cylinder capacity exceeding 2,500 cc :|||| |8703|33|10|---|Vehicles principally designed for the transport|u|125%|-| |||||of more than seven persons, including the driver|||| |8703|33|20|---|Three-wheeled vehicles|u|125%|-| ||||---|Other :|||| |8703|33|91|----|Motor cars|u|125%|-| |8703|33|92|----|Specialised transport vehicles such as|u|125%|-| |||||ambulances, prison vans and the like|||| |8703|33|99|----|Other|u|125%|-| |8703|40||-|Other vehicles, with both spark-ignition internal|||| |||||combustion piston engine and electric motor as|||| |||||motors for propulsion, other than those capable|||| |||||of being charged by plugging to external source of|||| |||||electric power:|||| |8703|40|10|---|Vehicles principally designed for transport of more|u|125%|-| |||||than seven persons, including driver|||| |8703|40|20|---|Specialised transport vehicles such as ambulances,|u|125%|-| |||||prison vans and the like|||| |8703|40|30|---|Motor cars|u|125%|-| |8703|40|40|---|Three-wheeled vehicles|u|125%|-| |8703|40|90|---|Other|u|125%|-| CHAPTER 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included NOTES : 1. The expression ―milk‖ means full cream milk or partially or completely skimmed milk. CHAPTER-58 SECTION-XI - (n) Angles, shapes and sections: Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. |8703 50|-|Other vehicles, with both compression-ignition|||| |---|---|---|---|---|---| |||internal combustion piston engine (diesel or semi-|||| |||diesel) and electric motor as motors for propulsion,|||| |||other than those capable of being charged by|||| |||plugging to external source of electric power:|||| |8703 50 10|---|Vehicles principally designed for transport of more|u|125%|-| |||than seven persons, including driver|||| |8703 50 20|---|Specialised transport vehicles such as ambulances,|u|125%|-| |||prison vans and the like|||| |8703 50 30|---|Motor cars|u|125%|-| |8703 50 40|---|Three-wheeled vehicles|u|125%|-| |8703 50 90|---|Other|u|125%|-| |8703 60|-|Other vehicles, with both spark-ignition internal|||| |||combustion piston engine and electric motor as|||| |||motors for propulsion, capable of being charged|||| |||by plugging to external source of electric power:|||| |8703 60 10|---|Vehicles principally designed for transport of more|u|125%|-| |||than seven persons, including driver|||| |8703 60 20|---|Specialised transport vehicles such as ambulances,|u|125%|-| |||prison vans and the like|||| |8703 60 30|---|Motor cars|u|125%|-| |8703 60 40|---|Three-wheeled vehicles|u|125%|-| |8703 60 90|---|Other|u|125%|-| |8703 70|-|Other vehicles, with both compression-ignition|||| |||internal combustion piston engine (diesel or|||| |||semi-diesel) and electric motor as motors for|||| |||propulsion, capable of being charged by|||| |||plugging to external source of electric power:|||| |8703 70 10|---|Vehicles principally designed for transport of more|u|125%|-| |||than seven persons, including driver|||| |8703 70 20|---|Specialised transport vehicles such as ambulances,|u|125%|-| |||prison vans and the like|||| |8703 70 30|---|Motor cars|u|125%|-| |8703 70 40|---|Three-wheeled vehicles|u|125%|-| |8703 70 90|---|Other|u|125%|-| |8703 80|-|Other vehicles, with only electric motor for|||| |||propulsion:|||| |8703 80 10|---|Vehicles principally designed for transport of more|u|125%|-| |||than seven persons, including driver|||| |8703 80 20|---|Specialised transport vehicles such as ambulances,|u|125%|-| |||prison vans and the like|||| |8703 80 30|---|Motor cars|u|125%|-| |8703 80 40|---|Three-wheeled vehicles|u|125%|-| |8703 80 90|---|Other|u|125%|-| |8703 90 00|-|Other|u|125%|-| |8704||MOTOR VEHICLES FOR THE TRANSPORT OF GOODS|||| |8704 10|-|Dumpers designed for off-highway use :|||| |8704 10 10|---|With net weight (excluding pay-load) exceeding|u|40%|-| |||8 tonnes and maximum pay-load capacity not|||| |||less than 10 tonnes|||| |8704 10 90|--- -|Other Other, with only compression-ignition internal combustion piston engine(diesel or semi-diesel):|u|40%|-| 1. For the purposes of sub-heading 0404 10, the expression ―modified whey‖ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. |(1) (2) (3)|(4) (5)| |---|---| |3905 19 -- Other : 3905 19 10 --- Poly (vinyl acetate) (PVA) moulding material kg. 3905 19 20 --- Poly (vinyl acetate) and resins kg. 3905 19 90 --- Other kg. 3905 21 00 - -- Vinyl acetate copolymers : In aqueous dispersion kg. 3905 29 00 -- Other kg. 3905 30 00 -- Poly (vinyl alcohol), whether or not containing kg. unhydrolysed acetate groups -Other : 3905 91 00 -- Copolymers kg. 3905 99 -- Other : 3905 99 10 --- Poly (vinyl pirolidone) (p alcohol) kg. 3905 99 90 --- Other kg.|7.5% 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% -| |3906 ACRYLIC POLYMERS IN PRIMARY FORMS -Poly (methyl methacrylate): 3906 10 10 --- Binders for pigments or inks kg. 3906 10 90 --- Other kg. 3906 90 -Other : 3906 90 40 --- Poly (acrylic acid) kg. 3906 90 50 --- Polyacrylonitrile (PAN) kg. 3906 90 60 --- Copolymers of acrylonitrile kg. 3906 90 70 --- Sodium polyacrylate kg. 3906 90 90 --- Other kg.|7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 5% - 7.5% -| |3907 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS 3907 10 00 - Polyacetals kg. -Other polyethers: 3907 21 00 -- Bis(polyoxyethylene) methylphosphonate kg. 3907 29 --Other: 3907 29 10 --- Poly(ether alcohols) kg. 3907 29 90 --- Other kg. 3907 30 -Epoxide resins : 3907 30 10 --- Epoxy resins kg. 3907 30 90 --- Other kg. 3907 40 00 - Polycarbonates kg. 3907 50 00 - Alkyd resins kg. - Poly (ethylene terephthalate) : 3907 61 -- Having a viscosity number of 78 ml/g or higher: 3907 61 10 --- PET flake (chip) kg. 3907 61 90 --- Other primary form kg.|7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% - 7.5% -| |(1)||||(2)|||(3)|(4)||(5)| |---|---|---|---|---|---|---|---|---|---|---| |5804||||TULLES AND OTHER NET FABRICS,||||||| |||||NOT INCLUDING WOVEN, ||||||| |||||KNITTED OR CROCHETED||||||| |||||FABRICS; LACE IN THE PIECE, IN||||||| |||||STRIPS OR IN MOTIFS,OTHER||||||| |||||THAN FABRICS OF HEADINGS||||||| |||||6002TO6006||||||| |5804|10||-|Tulles and other net fabrics|:|||||| |5804|10|10|---|Of cotton|||kg.|10% or Rs. 200 per|kg.,|-| |||||||||whichever is higher||| |5804|10|90|---|Other|||kg.|10% or Rs. 200 per|kg.,|-| |||||||||whichever is higher||| ||||-|Mechanically made lace :||||||| |5804|21|00|--|Of man-made fibres|||kg.|20% or Rs. 200 per|kg.,|-| |||||||||whichever is higher||| |5804|29||--|Of other textile materials :||||||| |5804|29|10|---|Of cotton|||kg.|10% or Rs. 200 per|kg.,|-| |||||||||whichever is higher||| |5804|29|90|---|Other|||kg.|10% or Rs. 200 per|kg.,|-| |||||||||whichever is higher||| |5804|30|00|-|Hand-made lace|||kg.|10% or Rs. 200 per|kg.,|-| |||||||||whichever is higher||| |5805||||HAND-WOVEN TAPESTRIES OF||THE||||| |||||TYPE GOBELINS, FLANDERS,||||||| |||||AUBUSSON, BEAUVAIS AND THE|LIKE,|||||| |||||AND NEEDLE-WORKED TAPESTRIES||||||| |||||(FOR EXAMPLE, PETIT POINT,||||||| |||||CROSS STITCH), WHETHER OR |NOT|||||| |||||MADE UP||||||| |5805|00||-|Hand-woven tapestries of|the|||||| |||||type gobelins, flanders,||||||| |||||aubusson, beauvais and||the||||| |||||like, and needle-worked||||||| |||||tapestries (for example,|petit|||||| |||||point, cross stitch), whether ||or||||| |||||not made up :||||||| |5805|00|10|---|Tapestries hand made or needle|||kg.|10%||-| |||||worked by hand, of cotton|||kg.|10%||-| |5805|00|20|---|Tapestries of jute|||kg.|10%||-| |5805|00|90|---|Other|||kg.|10%||-| |8704|21|00|--|g.v.w. not exceeding 5 tonnes|||u|40%|-| |---|---|---|---|---|---|---|---|---|---| |8704|22|00|--|g.v.w. exceeding 5 tonnes but not exceeding|||u|40%|-| |||||20 tonnes_:_|||||| |8704|23|00|--|g.v.w. exceeding 20 tonnes|||u|40%|-| ||||-|Other, with only spark-ignition internal combustion|||||| |||||piston engine:|||||| |8704|31|00|--|g.v.w. not exceeding 5 tonnes|||u|40%|-| |8704|32|00|--|g.v.w. exceeding 5 tonnes|||u|40%|-| ||||-|Other, with both compression-ignition internal|||||| |||||combustion piston engine(diesel or semi-diesel)|||||| |||||and electric motor as motors for propulsion|||||| |8704|41|00|--|g.v.w. not exceeding 5 tonnes|||u|40%|-| |8704|42|00|--|g.v.w. exceeding 5 tonnes but not exceeding|||u|40%|-| |||||20 tonnes|||||| |8704|43|00|--|g.v.w. exceeding 20 tonnes|||u|40%|-| ||||-|Other, with both spark-ignition internal|combustion||||| |||||piston engine and electric motor as |motors for||||| |||||propulsion:|||||| |8704|51|00|--|g.v.w.not exceeding 5 tonnes|||u|40%|-| |8704|52|00|--|g.v.w. exceeding 5 tonnes|||u|40%|-| |8704|60|00|-|Other with only electric motor for propulsion|||u|40%|-| |8704|90||-|Other :|||||| ||||---|Lorries and trucks:|||||| |8704|90|11|----|Refrigerated|||u|40%|-| |8704|90|12|----|Electrically operated|||u|40%|-| |8704|90|19|----|Other|||u|40%|-| |8704|90|90|---|Other|||u|40%|-| |8705||||SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN|||||| |||||THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF|||||| |||||PERSONS OR GOODS(FOR EXAMPLE, |BREAKDOWN||||| |||||LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, |||||| |||||CONCRETE-MIXERS LORRIES, SPRAYING||LORRIES, |||| |||||MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS) |||||| |8705|10|00|-|Crane lorries|||u|10%|-| |8705|20|00|-|Mobile drilling derricks|||u|10%|-| |8705|30|00|-|Fire fighting vehicles|||u|10%|-| |8705|40|00|-|Concrete-mixer lorries|||u|10%|-| |8705|90|00|-|Other|||u|10%|-| |8706||||CHASSIS FITTED WITH ENGINES, FOR THE MOTOR|||||| |||||VEHICLES OF HEADINGS8701TO8705|||||| |8706|00||-|Chassis fitted with engines, for the motor|||||| |||||vehicles of headings 8701 to 8705:|||||| ||||---|For the tractors of heading 8701:|||||| |8706|00|11|----|Of engine capacity not exceeding 1,800 cc|||u|15%|-| |8706|00|19|----|Other|||u|15%|-| ||||---|For the vehicles of heading 8702:|||||| |8706|00|21|----|For transport of not more than thirteen|||u|15%|-| |||||persons, including the driver|||||| |8706|00|29|----|Other|||u|15%|-| ||||---|For the motor vehicles of heading 8703:|||||| |8706|00|31|----|For three-wheeled vehicles|||u|15%|-| CHAPTER 5 Products of animal origin, not elsewhere specified or included NOTES : 1. This Chapter does not cover: (a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43); (c) animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) prepared knots or tufts for broom or brush making (heading 9603). |SECTION-VII|||||CHAPTER-39|CHAPTER-39| |---|---|---|---|---|---|---| |(1)||(2)||(3)|(4)|(5)| |3907 69|--|Other:||||| |3907 69 30|---|PET flake (chip)||kg.|7.5%|-| |3907 69 90|---|Other primary form||kg.|7.5%|-| |3907 70 00|-|Poly (Lactic Acid)||kg.|7.5%|-| ||-|Other polyesters :||||| |3907 91|--|Unsaturated :||||| |3907 91 10|---|Maleic resins||kg.|7.5%|-| |3907 91 20|---|Polyester or contract resins||kg.|7.5%|-| |3907 91 30|---|Fumeric resins||kg.|7.5%|-| |3907 91 40|---|Diallylphthalate resins||kg.|7.5%|-| |3907 91 50|---|Poly (butylene terepthalate)||kg.|7.5%|-| |3907 91 90|---|Other||kg.|7.5%|-| |3907 99 00|--|Other||kg.|7.5%|-| |3908||POLYAMIDES IN PRIMARY FORMS||||| |3908 10|-|Polyamide -6, -11,-12, -6, 6,|-6, 9, -6, 10 or|||| |||-6,12:||||| ||---|Polyamide -6 (Nylon-6):||||| |3908 10 11|----|Flake (chip)||kg.|10%|-| |3908 10 19|----|Other primary form||kg.|10%|-| ||---|Polyamide -11 (Nylon-11):||||| |3908 10 21|----|Flake (chip)||kg.|10%|-| |3908 10 29|----|Other primary form||kg.|10%|-| ||---|Polyamide -12 (Nylon-12):||||| |3908 10 31|----|Flake (chip)||kg.|10%|-| |3908 10 39|----|Other primary form||kg.|10%|-| ||---|Polyamide -6,6 (Nylon-6,6):||||| |3908 10 41|----|Flake(chip)||kg.|10%|-| |3908 10 49|----|Other primary form||kg.|10%|-| ||---|Polyamide -6,9 (Nylon-6,9):||||| |3908 10 51|----|Flake (chip)||kg.|10%|-| |3908 10 59|----|Other primary form||kg.|10%|-| ||---|Polyamide -6,10 (Nylon-6,10):||||| |3908 10 61|----|Flake (chip)||kg.|10%|-| |3908 10 69|----|Other primary form||kg.|10%|-| ||---|Polyamide -6,12 (Nylon-6,12):||||| |3908 10 71|----|Flake (chip)||kg.|10%|-| |3908 10 79|----|Other primary form||kg.|10%|-| |3908 90 00|-|Other||kg.|10%|-| |3909||AMINO-RESINS, PHENOLIC RESINS AND||||| |||POLYURETHANES, IN PRIMARY FORMS||||| |3909 10|-|Urea resins; thiourea resins : ||||| |3909 10 10|---|Urea formaldehyde resins||kg.|7.5%|-| |3909 10 90|---|Other||kg.|7.5%|-| SECTION-XI CHAPTER-58 u 8706 00 31 15% - CHAPTER 6 Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage NOTES : 1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. |(1)||||(2)||(3)||(4)|(5)| |---|---|---|---|---|---|---|---|---|---| |5806||||NARROW WOVEN FABRICS OTHER THAN|||||| |||||GOODS OF HEADING5807; NARROW|||||| |||||FABRICS CONSISTING OF WARP|||||| |||||WITHOUT WEFT ASSEMBLED BY|||||| |||||MEANS OF AN ADHESIVE(BOLDUCS) |||||| |5806|10|00|-|Woven pile fabrics (including||kg.|10%||-| |||||terry toweling and similar terry|||||| |||||fabrics) andchenille fabrics|||||| |5806|20|00|-|Other woven fabrics, containing||kg.|10%||-| |||||by weight 5% or more|of||||| |||||elastomeric yarnor rubber thread|||||| ||||-|Other woven fabrics :|||||| |5806|31||--|Of cotton :|||||| |5806|31|10|---|Typewriter ribbon cloth||kg.|10%||-| |5806|31|20|---|Newar cotton||kg.|10%||-| |5806|31|90|---|Other||kg.|10%||-| |5806|32|00|--|Of man-made fibres||kg.|20%||-| |5806|39||--|Of other textile materials : |||||| |5806|39|10|---|Goat hair puttis tape||kg.|10%||-| |5806|39|20|---|Jute webbing||kg.|10%||-| |5806|39|30|---|Other narrow fabrics of jute||kg.|10%||-| |5806|39|90|---|Other||kg.|10%||-| |5806|40|00|-|Fabrics consisting of warp||kg.|10%||-| |||||without weft assembled by|||||| |||||means of an adhesive (bolducs)|||||| |5807||||LABELS, BADGES AND SIMILAR|||||| |||||ARTICLES OF TEXTILE MATERIALS,|||||| |||||IN THE PIECE, IN STRIPS OR CUT TO|||||| |||||SHAPE OR SIZE, NOT EMBROIDERED|||||| |5807|10||-|Woven :|||||| |5807|10|10|---|Of cotton||kg.|10%||-| |5807|10|20|---|Of man-made fibre||kg.|10%||-| |5807|10|90|---|Other||kg.|10%||-| |5807|90||-|Other :|||||| |5807|90|10|---|Felt or non-woven||kg.|10%||-| |5807|90|90|---|Other||kg.|10%||-| |5808||||BRAIDS IN THE PIECE; ORNAMENTAL|||||| |||||TRIMMINGS IN THE PIECE, WITHOUT|||||| |||||EMBROIDERY, OTHER THAN KNITTED|||||| |||||OR CROCHETED; TASSELS, POMPONS|||||| |||||AND SIMILAR ARTICLES|||||| |8706|00|39|----|Other|u|15%|-| |---|---|---|---|---|---|---|---| ||||---|For the motor vehicles of heading 8704:|||| |8706|00|41|----|For three-wheeled motor vehicle|u|15%|-| |8706|00|42|----|For vehicles, other than petrol driven|u|15%|-| |8706|00|43|----|For dumpers covered in the heading 8704|u|15%|-| |8706|00|49|----|Other|u|15%|-| |8706|00|50|---|For the motor vehicles of heading 8705|u|15%|-| |8707||||BODIES(INCLUDING CABS), FOR THE MOTOR|||| |||||VEHICLES OF HEADINGS8701TO8705|||| |8707|10|00|-|For the vehicles of heading 8703|u|15%|-| |8707|90|00|-|Other|u|15%|-| |8708||||PARTS AND ACCESSORIES OF THE MOTORVEHICLES|||| |||||OF HEADINGS8701TO8705|||| |8708|10||-|Bumpers and parts thereof :|||| |8708|10|10|---|For tractors|kg.|15%|-| |8708|10|90|---|Other|kg.|15%|-| ||||-|Other parts and accessories of bodies|||| |||||(including cabs) :|||| |8708|21|00|--|Safety seat belts|u|15%|-| |8708|22|00|--|Front windscreens (windshields), rear windows and|kg.|15%|-| |||||other windows specified in Sub-heading Note 1 to|||| |||||this Chapter|||| |8708|29|00|--|Other|kg.|15%|-| |8708|30|00|-|Brakes and servo-brakes; parts thereof|kg.|15%|-| |8708|40|00|-|Gear boxes and parts thereof|kg.|15%|-| |8708|50|00|-|Drive-axles with differential, whether or not|kg.|15%|-| |||||provided with other transmission components,|||| |||||non-driving axles; parts thereof|||| |8708|70|00|-|Road wheels and parts and accessories thereof|kg.|15%|-| |8708|80|00|-|Suspension systems and parts thereof (including|kg.|15%|-| |||||shock absorbers)|||| ||||-|Other parts and accessories:|||| |8708|91|00|--|Radiators and parts thereof|kg.|15%|-| |8708|92|00|--|Silencers (mufflers) and exhaust pipes; parts|kg.|15%|-| |||||thereof|||| |8708|93|00|--|Clutches and parts thereof|kg.|15%|-| |8708|94|00|--|Steering wheels, steering columns and|kg.|15%|-| |||||steering boxes; parts thereof|||| |8708|95|00|--|Safety airbags with inflater system; parts thereof|kg.|15%|-| |8708|99|00|--|Other|kg.|15%|-| |8709||||WORKS TRUCKS, SELF-PROPELLED, NOT FITTED|||| |||||WITH LIFTING OR HANDLING EQUIPMENT, OF THE|||| |||||TYPE USED IN FACTORIES, WAREHOUSES, DOCK|||| |||||AREAS OR AIRPORTS FOR SHORT DISTANCE|||| |||||TRANSPORT OF GOODS; TRACTORS OF THE TYPE|||| |||||USED ON RAILWAY STATION PLATFORMS; PARTS|||| |||||OF THE FOREGOING VEHICLES|||| ||||-|Vehicles :|||| |8709|11|00|--|Electrical|u|10%|-| |8709|19|00|--|Other|u|10%|-| |8709|90|00|-|Parts|kg.|10%|-| CHAPTER 9 Coffee, tea, mate and spices NOTES : 1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows: (a) mixtures of two or more of the products of the same heading are to be classified in that heading; (b) mixtures of two or more of the products of different headings are to be classified in heading 0910. The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103. |8710 00 00 8711 8711 10 - 8711 10 10 --- 8711 10 20 --- 8711 10 90 --- 8711 20 - --- 8711 20 11 ---- 8711 20 19 ---- --- 8711 20 21 ---- 8711 20 29 ---- --- 8711 20 31 ---- 8711 20 39 ---- --- 8711 20 91 ---- 8711 20 99 ---- 8711 30 - 8711 30 10 --- 8711 30 20 --- 8711 30 90 --- 8711 40 - 8711 40 10 --- 8711 40 90 --- 8711 50 00 - 8711 60 - 8711 60 10 --- 8711 60 20 --- 8711 60 30 --- 8711 60 90 --- 8711 90 - 8711 90 10 --- 8711 90 90 ---|TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTO RISED, WHETH ER OR NOT F ITTED W ITH WEAPONS, AND PARTS OF SUCH VEHICLES kg. Free - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; With internal combustion piston engine of a cylinder capacity not exceeding 50 cc: Mopeds u 100% - Motorised cycles u 100% - Other u 100% - With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Scooters : Of cylinder capacity not exceeding 75 cc u 100% - Other u 100% - Motor cycles : Of cylinder capacity not exceeding 75 cc u 100% - Other u 100% - Mopeds : Of cylinder capacity not exceeding 75 cc u 100% - Other u 100% - Other : Of cylinder capacity not exceeding 75 cc u 100% - Other u 100% - With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc : Scooters u 100% - Motor-cycles u 100% - Other u 100% - With internal combustion piston engine of a cylinder capacity exceeding500 cc but not exceeding 800 cc : Motor-cycles u 100% - Other u 100% - With internal combustion piston engine of a cylinder capacity exceeding 800 cc u 100% - With electric motor for propulsion: Motor cycles u 100% - Scooters u 100% - Mopeds u 100% - Others u 100% - Other: Side cars u 100% - Other u 100% -| |---|---| |8712|BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES),NOT MOTORISED| CHAPTER 10 Cereals NOTES : 1. (a) The products specified in the headings of this Chapter are to be classified in those headings onlyif grains are present, whether or not in the ear or on the stalk. (b) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate thesaponin, but which has not undergone any other processes, remains classified in heading 1008. |(1)||(2)|(3)||(4)|(5)| |---|---|---|---|---|---|---| |5808 10|-|Braids, in the piece :||||| |5808 10 10|---|Of cotton|kg.|10%||-| |5808 10 90|---|Other|kg.|10%||-| |5808 90|-|Other :||||| |5808 90 10|---|Tapes, ornamental or cotton|kg.|10%||-| |5808 90 20|---|Hair band of narrow fabrics|kg.|10%||-| |5808 90 30|---|Other braids|kg.|10%||-| |5808 90 40|---|Ribbons of rayon with|kg.|10%||-| |||ornamental trimmings||||| |5808 90 50|---|Saree falls, borders (other|kg.|10%||-| |||than zari), frings of cotton||||| |5808 90 60|---|Saree falls, borders (other|kg.|10%||-| |||than zari), frings of man-made||||| |||fibre||||| |5808 90 90|---|Other|kg.|10%||-| |5809||WOVEN FABRICS OF METAL THREAD AND||||| |||WOVEN FABRICS OF METALLISED YARN OF||||| |||HEADING 5605, OF A KIND USED IN||||| |||APPAREL, AS FURNISHING FABRICS OR FOR||||| |||SIMILAR PURPOSES, NOT ELSEWHERE||||| |||SPECIFIED OR INCLUDED||||| |5809 00|-|Woven fabrics of metal thread and||||| |||woven fabrics of metallised yarn of||||| |||heading 5605, of a kind used in||||| |||apparel, as furnishing fabrics or||||| |||for similar purposes, not||||| |||elsewhere specified or included : ||||| |5809 00 10|---|Zari border|kg.|10%||-| |5809 00 90|---|Other|kg.|10%||-| |5810||EMBROIDERY IN THE PIECE, IN||||| |||STRIPS OR IN MOTIFS||||| |5810 10 00|-|Embroidery without visible|kg.|10%|or Rs. 200 per kg.,|-| |||ground||whic| hever is higher|| ||-|Other embroidery :||||| |5810 91|--|Of cotton:||||| |5810 91 10|---|Embroidered with Lucknow|kg.|10%||-| |||Chikan Craft||||| |5810 91 90|---|Other|kg.|10%||-| |5810 92|--|Of man-made fibres : ||||| |5810 92 10|---|Embroidered badges, motifs|kg.|10%||-| |||and the like||||| |5810 92 20|---|Embroidered with Lucknow||||| |||Chikan Craft||||| |5810 92 90|---|Other|kg.|10%||-| 8712 00 - Bicycles and other cycles (including delivery tricycles), not motorised : CHAPTER 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes: 1. This Chapter does not cover : - (a) roasted malt put up as coffee substitutes (heading 0901 or 2101); - (b) prepared flours, groats, meals or starches of heading 1901; - (c) corn flakes or other products of heading 1904; - (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005; - (e) pharmaceutical products (Chapter 30); or - (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). SECTION-XI CHAPTER-58 |(1)||||(2)|(3)||(4)|(5)| |---|---|---|---|---|---|---|---|---| |5810|99||--|Of other textile materials:||||| |5810|99|10|---|Embroidered with Lucknow|kg.||10%|-| |||||Chikan Craft||||| |5810|99|90|---|Other|kg.||10%|-| |5811||||QUILTED TEXTILE PRODUCTS IN||||| |||||THE PIECE, COMPOSED OF ONE||||| |||||OR MORE LAYERS OF TEXTILE||||| |||||MATERIALS ASSEMBLED WITH||||| |||||PADDING BY STITCHING OR||||| |||||OTHERWISE,OTHER THAN||||| |||||EMBROIDERY OF HEADING5810||||| |5811|00||-|Quilted textile products in||||| |||||the piece, composed of one||||| |||||or more layers of textile||||| |||||materials assembled with||||| |||||padding by stitching or||||| |||||otherwise, other than||||| |||||embroidery of heading 5810:||||| |5811|00|10|---|Kantha (multilayer stitched|m2|10%||-| |||||textile fabrics in piece used||||| |||||for bedding, mattress pads or||||| |||||clothing)||||| |5811|00|20|---|Quilted wadding|m2|10%||-| |5811|00|90|---|Other|m2|10%||-| CHAPTER-59 SECTION-XI |8712|00 10|---|Bicycles||u|35%|-| |---|---|---|---|---|---|---|---| |8712|00 90|---|Other||u|10%|-| |8713|||CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY||||| ||||PROPELLED||||| |8713|10|-|Not mechanically propelled :||||| |8713|10 10|---|Wheel chairs for invalid||u|10%|-| |8713|10 90|---|Other||u|10%|-| |8713|90|-|Other :||||| |8713|90 10|---|Wheel chairs for invalid||u|10%|-| |8713|90 90|---|Other||u|10%|-| |8714|||PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS||||| ||||8711TO 8713||||| |8714|10|-|Of motorcycles (including mopeds):||||| |8714|10 10|- - -|Saddles||kg.|15%|-| |8714|10 90|- --|Other||kg.|15%|-| |8714|20|-|Of carriages for disabled persons :||||| |8714|20 10|---|Mechanically propelled||kg.|10%|-| |8714|20 20|---|Non-mechanically propelled||kg.|10%|-| |8714|20 90|---|Other||kg.|10%|-| |||-|Other :||||| |8714|91 00|--|Frames and forks, and parts thereof||u|20%|-| |8714|92|--|Wheel rims and spokes :||||| |8714|92 10|---|Bicycle rims||u|20%|-| |8714|92 20|---|Bicycle spokes||u|20%|-| |8714|92 90|---|Other||u|20%|-| |8714|93|--|Hubs, other than coaster braking hubs and||||| ||||hub brakes, and free-wheel sprocket-wheels : ||||| |8714|93 10|---|Bicycle hubs||kg.|20%|-| |8714|93 20|---|Bicycle free-wheels||kg.|20%|-| |8714|93 90|---|Other||kg.|20%|-| |8714|94 00|--|Brakes, including coaster braking hubs||kg.|20%|-| ||||and hub brakes, and parts thereof||||| |8714|95|--|Saddles :||||| |8714|95 10|---|Bicycle saddles||kg.|20%|-| |8714|95 90|---|Other||kg.|20%|-| |8714|96 00|--|Pedals and crank-gear, and parts thereof||kg.|20%|-| |8714|99|--|Other :||||| |8714|99 10|---|Bicycle chains||kg.|20%|-| |8714|99 20|---|Bicycle wheels||kg.|20%|-| |8714|99 90|---|Other||kg.|20%|-| |8715|||BABY CARRIAGES AND PARTS THEREOF||||| |8715|00|-|Baby carriages and parts thereof|:|||| |8715|00 10|---|Baby carriages||u|10%|-| |8715|00 20|---|Parts||kg.|10%|-| CHAPTER 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder NOTES : 1. Heading 1207 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20). |8716||||TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES,|||| |---|---|---|---|---|---|---|---| |||||NOT MECHANICALLY PROPELLED; PARTS THEREOF|||| |8716|10|00|-|Trailers and semi-trailers of the caravan|u|10%|-| |||||type, for housing or camping|||| |8716|20|00|-|Self-loading or self-unloading trailers|u|10%|-| |||||and semi-trailers for agricultural purposes|||| ||||-|Other trailers and semi-trailers for the|||| |||||transport of goods :|||| |8716|31|00|--|Tanker trailers and tanker semi-trailers|u|10%|-| |8716|39|00|--|Other|u|10%|-| |8716|40|00|-|Other trailers and semi-trailers|u|10%|-| |8716|80||-|Other vehicles :|||| |8716|80|10|---|Hand propelled vehicles (_e.g._hand carts,|u|10%|-| |||||rickshaws and the like)|||| |8716|80|20|---|Animal drawn vehicles|u|10%|-| |8716|80|90|---|Other|u|10%|-| |8716|90||-|Parts :|||| |8716|90|10|---|Parts and accessories of trailers|kg.|10%|-| |8716|90|90|---|Other|kg.|10%|-| SECTION-XVII CHAPTER-88 CHAPTER 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included NOTES : 1. This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. |(1)||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---| |||||nitrate film scrap plasticised|||| |3915|90|74|----|Cellulose plastic waste such as cellulose|kg.|7.5%|-| |||||acetatc film scrap non-plasticised|||| |3915|90|75|----|Cellulose plastic waste such as cellulose|kg.|7.5%|-| |||||acetatc film scrap plasticized|||| |3915|90|79|----|Others |kg.|7.5%|-| |3915|90|90|---|Other|kg.|7.5%|-| |3916||||MONOFILAMENT OF WHICH ANY CROSS-|||| |||||SECTIONAL DIMENSION EXCEEDS1MM, RODS, |||| |||||STICKS AND PROFILE SHAPES, WHETHER OR NOT|||| |||||SURFACE-WORKED BUT NOT OTHERWISE|||| |||||WORKED, OF PLASTICS|||| |3916|10||-|Of polymers of ethylene:|||| |3916|10|10|---|Rods of polyethylene|kg.|10%|-| |3916|10|20|---|Canes|kg.|10%|-| |3916|10|90|---|Other|kg.|10%|-| |3916|20||-|Of polymers of vinyl chloride:|||| ||||---|Of poly (vinyl chloride) copolymers :|||| |3916|20|11|----|Canes|kg.|10%|-| |3916|20|19|----|Other|kg.|10%|-| ||||---|Other:|||| |3916|20|91|----|Canes|kg.|10%|-| |3916|20|99|----|Other|kg.|10%|-| |3916|90||-|Of other plastics : |||| |3916|90|10|---|Canes|kg.|10%|-| ||||---|Of phenoplast, aminoplast, alkyds and|||| |||||Polyesters, polyamides, polyurethanes,|||| |||||epoxide-resins (including waste and scrap),|||| |||||polypropylene and acrylic, methacrylic and|||| |||||acrylomethacrylic polymers :|||| |3916|90|21|----|Of phenoplast|kg.|10%|-| |3916|90|22|----|Of aminoplast|kg.|10%|-| |3916|90|23|----|Of alkyds and polysters|kg.|10%|-| |3916|90|24|----|Of polyamides|kg.|10%|-| |3916|90|25|----|Of polyurethanes|kg.|10%|-| |3916|90|26|----|Of epoxide-resins (including waste and scrap)|kg.|10%|-| |3916|90|27|----|Of polypropylene|kg.|10%|-| |3916|90|28|----|Of acrylicmethacrylic and acrylomethacrylic|kg.|10%|-| |||||polymers|||| ||||---|Of polymerisation and copolymerisation|||| |||||products of polystyrene and polymethyl|||| |||||methacrylate :|||| |3916|90|31|----|Of polymerisation and copolymerisation|kg.|10%|-| |||||products of polystyrene|||| |3916|90|32|----|Of polymethyl methacrylate|kg.|10%|-| CHAPTER 15 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes NOTES : 1. This Chapter does not cover : (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat or oil (heading 1804); (c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) factice derived from oils (heading 4002). SECTION-VII CHAPTER-39 1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981. |(1)||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---| |3916|90|40|---|Of regenerated cellulose|kg.|10%|-| |3916|90|50|---|Of cellulose nitrate and celluloid, whether|kg.|10%|-| |||||or not plasticized|||| |3916|90|60|---|Of vulcanized fibre|kg.|10%|-| |3916|90|70|---|Of cellulose acetate and acetate butyrate,|kg.|10%|-| |||||whether or not plasticized|||| |3916|90|80|---|Of vinyl plastic|kg.|10%|-| |3916|90|90|---|Of other polymerisation and|kg.|10%|-| |||||copolymerisation products|||| |3917||||TUBES, PIPES AND HOSES, AND FITTINGS|||| |||||THEREFOR(FOR EXAMPLE, JOINTS,ELBOWS, |||| |||||FLANGES),OF PLASTICS|||| ||||-|Artificial guts (sausage casings) of|||| |||||hardened protein or of cellulosic materials:|||| |3917|10|10|---|Of hardened protein|kg.|10%|-| |3917|10|20|---|Of cellulosic materials|kg.|10%|-| ||||-|Tubes, pipes and hoses, rigid :|||| |3917|21||--|Of polymers of ethylene:|||| |3917|21|10|---|Tubes of polyethylene|kg.|10%|-| |3917|21|90|---|Other|kg.|10%|-| |3917|22|00|--|Of polymers of propylene|kg.|10%|-| |3917|23||--|Of polymers of vinyl chloride : |||| |3917|23|10|---|Seamless tubes|kg.|10%|-| |3917|23|90|---|Other|kg.|10%|-| |3917|29||-- |Of other plastics : |||| |3917|29|10|---|Seamless tubes of copolymers of vinyl|kg.|10%|-| |||||acetate and vinyl chloride|||| |3917|29|20|---|Seamless tubes of polymers and copolymers|kg.|10%|-| |||||of polystyrene|||| |3917|29|30|---|Tubes of cellulose nitrate and celluloid,|kg.|10%|-| |||||whether or not plasticised|||| |3917|29|40|---|Tubes of cellulose acetate or acetate butyrate|kg.|10%|-| |3917|29|50|---|Tubes of vinyl plastics|kg.|10%|-| |3917|29|90|---|Other|kg.|10%|-| ||||-|Other tubes, pipes and hoses : |||| |3917|31|00|--|Flexible tubes, pipes and hoses, having a|kg.|10%|-| |||||minimum burst pressure of 27.6 MPa|||| ||||--|Other, not reinforced or otherwise combined|||| |||||with other materials, without fittings :|||| |3917|32|10|---|Of condensation or rearrangement|kg.|10%|-| |||||polymerization products, whether or not|||| |||||chemically modified|||| |3917|32|20|---|Of addition polymerisation products|kg.|10%|-| |3917|32|90|---|Other|kg.|10%|-| 1. In this Chapter, ―edible grade‖, in respect of a goods (i.e. edible oil) specified in Appendix B to the Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that Appendix. |SECTION-VII||||CHAPTER-39|CHAPTER-39| |---|---|---|---|---|---| |(1)||(2)|(3)|(4)|(5)| |3917 33 00|--|Other, not reinforced or otherwise combined|kg.|10%|-| |||with other materials, with fittings|||| |3917 39|--|Other:|||| |3917 39 10|---|Of condensation or rearrangement|kg.|10%|-| |||polymerization products, whether or not|||| |||chemically modified|||| |3917 39 20|---|Of addition polymerisation products|kg.|10%|-| |3917 39 90|---|Other|kg.|10%|-| |3917 40 00|-|Fittings|kg.|10%|-| |3918||FLOOR COVERINGS OF PLASTICS, WHETHER|||| |||OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE|||| |||FORM OF TILES; WALL OR CEILING COVERINGS|||| |||OF PLASTICS, AS DEFINED IN NOTE 9 TO|||| |||THIS CHAPTER|||| |3918 10|-|Of polymers of vinyl chloride : |||| |3918 10 10|---|Wall or ceiling coverings combined with|kg.|15%|-| |||knitted or woven fabrics, nonwovens or felts|||| |3918 10 90|---|Other|kg.|15%|-| |3918 90|-|Of other plastics : |||| |3918 90 10|---|Floor coverings of linoxyne|kg.|15%|-| |3918 90 20|---|Wall or ceiling coverings combined with|kg.|15%|-| |||knitted or woven fabrics, nonwovens or felts|||| |3918 90 90|---|Other|kg.|15%|-| |3919||SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL,|||| |||TAPE, STRIP AND OTHER FLAT SHAPES, OF|||| |||PLASTICS, WHETHER OR NOT IN ROLLS|||| |3919 10 00|-|In rolls of width not exceeding 20 cm|kg.|10%|-| |3919 90|-|Other :|||| |3919 90 10|---|Plastic stickers, whether or not printed,|kg.|10%|-| |||embossed, or impregnated|||| |3919 90 20|---|Cellulose adhesive tape|kg.|10%|-| |3919 90 90|---|Other|kg.|15%|-| |3920||OTHER PLATES, SHEETS, FILM, FOIL AND STRIP,|||| |||OF PLASTICS, NON-CELLULAR AND NOT|||| |||REINFORCED, LAMINATED, SUPPORTED OR|||| |||SIMILARLY COMBINED WITH OTHER MATERIALS|||| |3920 10|-|Of polymers of ehtylene :|||| ||---|Sheets of polyethylene :|||| |3920 10 11|----|Rigid, plain|kg.|10%|-| |3920 10 12|----|Flexible, plain|kg.|10%|-| |3920 10 13|----|Geomembrane, confirming to IS 16352|kg.|10%|-| |3920 10 19|----|Other|kg.|10%|-| ||---|Other :|||| CHAPTER 16 Preparations of meat, of fish, of crustaceans, molluscsor other aquatic invertebrates or of insects NOTES : 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504. |SECTION-VII|||||CHAPTER-39|CHAPTER-39| |---|---|---|---|---|---|---| |(1)|||(2)|(3)|(4)|(5)| |3920 10 91|----|Rigid, plain||kg.|10%|-| |3920 10 92|----|Flexible, plain||kg.|10%|-| |3920 10 99|----|Other||kg.|10%|-| |3920 20|-|Of polymers|of propylene :|||| |3920 20 10|---|Rigid, plain||kg.|10%|-| |3920 20 20|---|Flexible, plain||kg.|10%|-| |3920 20 90|---|Other||kg.|10%|-| |3920 30|-|Of polymers |of styrene : |||| |3920 30 10|---|Rigid, plain||kg.|10%|-| |3920 30 20|---|Flexible, plain||kg.|10%|-| |3920 30 90|---|Other||kg.|10%|-| ||-|Of polymers |of vinyl chloride:|||| |3920 43 00|--|Containing by|weight not less than 6% of|kg.|10%|-| |||plasticizers||||| |3920 49 00|--|Other||kg.|10%|-| ||-|Of acrylic polymers:||||| |3920 51|--|Of poly (methyl methacrylate):||||| ||---|Sheets :||||| |3920 51 11|----|Rigid, plain||kg.|10%|-| |3920 51 12|----|Flexible, plain||kg.|10%|-| |3920 51 19|----|Other||kg.|10%|-| ||---|Other :||||| |3920 51 91|----|Rigid, plain||kg.|10%|-| |3920 51 92|----|Flexible, plain||kg.|10%|-| |3920 51 99|----|Other||kg.|10%|-| |3920 59|--|Other :||||| ||---|Polyacrylate |sheets:|||| |3920 59 11|----|Rigid, plain||kg.|10%|-| |3920 59 12|----|Flexible, plain||kg.|10%|-| |3920 59 19|----|Other||kg.|10%|-| ||---|Other :||||| |3920 59 91|----|Rigid, plain||kg.|10%|-| |3920 59 92|----|Flexible, plain||kg.|10%|-| |3920 59 99|----|Other||kg.|10%|-| ||-|Of polycarbonates, alkyd resins, polyallyl||||| |||esters or other polyesters :||||| |3920 61|--|Of polycarbonates : ||||| |3920 61 10|---|Rigid, plain||kg.|10%|-| |3920 61 20|---|Flexible, plain||kg.|10%|-| |3920 61 90|---|Other||kg.|10%|-| |3920 62|--|Of poly (ethylene terephthalate):||||| |3920 62 10|---|Rigid, plain||kg.|10%|-| |3920 62 20|---|Flexible, plain||kg.|10%|-| |3920 62 90|---|Other||kg.|10%|-| |3920 63|--|Of unsaturated polyesters : ||||| 1. For the purposes of sub-heading 1602 10, the expression ―homogenised preparations‖ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infantsor young children or for dietetic purposes, in containers of net weight content not exceeding 250 g. For theapplication of this definition no account is to be taken of small quantities of any ingredients which may havebeen added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal or insects. This sub-heading takes precedence over all other sub-headings of heading 1602. CHAPTER 17 Sugars and sugar confectionery NOTE : This Chapter does not cover: (a) sugar confectionery containing cocoa (heading 1806); (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or (c) medicaments or other products of Chapter 30. SUB-HEADING NOTES : 1. For the purposes of sub-headings 1701 12, 1701 13 and 1701 14 ―raw sugar‖ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree. |(1)|||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---|---| |3920|63|10|---|Rigid, plain||kg.|10%|-| |3920|63|20|---|Flexible, plain||kg.|10%|-| |3920|63|90|---|Other||kg.|10%|-| |3920|69||--|Of other polyesters:||||| ||||---|Packaging film :||||| |3920|69|11|----|Rigid, plain||kg.|10%|-| |3920|69|12|----|Flexible, plain||kg.|10%|-| |3920|69|19|----|Other||kg.|10%|-| ||||---|Sun and/or dust control film : ||||| |3920|69|21|----|Rigid, plain||kg.|10%|-| |3920|69|22|----|Flexible, plain||kg.|10%|-| |3920|69|29|----|Other||kg.|10%|-| ||||---|Other film :||||| |3920|69|31|----|Rigid, plain||kg.|10%|-| |3920|69|32|----|Flexible, plain||kg.|10%|-| |3920|69|39|----|Other||kg.|10%|-| ||||---|Other :||||| |3920|69|91|----|Rigid, plain||kg.|10%|-| |3920|69|92|----|Flexible, plain||kg.|10%|-| |3920|69|99|----|Other||kg.|10%|-| ||||-|Of cellulose or its chemical derivatives :||||| |3920|71||--|Of regenerated cellulose:||||| ||||---|Cello phane|transparent:|||| |3920|71|11|----|Film||kg.|10%|-| |3920|71|19|----|Other||kg.|10%|-| ||||---|Sheets of cellulose nitrate and celluloid,||||| |||||whether or not plasticized :||||| |3920|71|21|----|Plain||kg.|10%|-| |3920|71|29|----|Other||kg.|10%|-| ||||---|Other :||||| |3920|71|91|----|Rigid, plain||kg.|10%|-| |3920|71|92|----|Flexible, plain||kg.|10%|-| |3920|71|99|----|Other||kg.|10%|-| |3920|73||--|Of cellulose acetate :||||| ||||---|Sheet of cellulose acetate, non-plasticized:||||| |3920|73|11|----|Rigid, plain||kg.|10%|-| |3920|73|12|----|Flexible, plain||kg.|10%|-| |3920|73|19|----|Other||kg.|10%|-| ||||---|Sheets of cellulose acetate, plasticized :||||| |3920|73|21|----|Rigid, plain||kg.|10%|-| |3920|73|22|----|Flexible, plain||kg.|10%|-| |3920|73|29|----|Other||kg.|10%|-| ||||---|Other :||||| |3920|73|91|----|Rigid, plain||kg.|10%|-| |3920|73|92|----|Flexible, plain||kg.|10%|-| CHAPTER 18 Cocoa and cocoa preparations NOTES : 1. This Chapter does not cover: (a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.‖;. CHAPTER 19 Preparations of cereals, flour, starch or milk; pastrycooks' products NOTES : 1. This Chapter does not cover : (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other aquaticinvertebrates, or any combination thereof (Chapter 16); (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or (c) medicaments or other products of Chapter 30. |(1)|||||(2)||(3)|(4)|(5)| |---|---|---|---|---|---|---|---|---|---| |3920|73|99|----|Other|||kg.|10%|-| |3920|79||--|Of other cellulose derivatives :|||||| ||||---|Sheets of cellulose nitrate and||celluloid,|||| |||||whether or not plasticized :|||||| |3920|79|11|----|Rigid, plain|||kg.|10%|-| |3920|79|12|----|Flexible, plain|||kg.|10%|-| |3920|79|19|----|Other|||kg.|10%|-| ||||---|Other :|||||| |3920|79|91|----|Rigid, plain|||kg.|10%|-| |3920|79|92|----|Flexible, plain|||kg.|10%|-| |3920|79|99|----|Other|||kg.|10%|-| ||||-|Of other plastics:|||||| |3920|91||- -|Of poly (vinyl|butyral):||||| |3920|91|10|---|Rigid, plain|||kg.|10%|-| |3920|91|20|---|Flexible, plain|||kg.|10%|-| |3920|91|90|---|Other|||kg.|10%|-| |3920|92||--|Of polyamides|:||||| ||||---|Poly (amide fluoride) film:|||||| |3920|92|11|----|Rigid, plain|||kg.|10%|-| |3920|92|12|----|Flexible, plain|||kg.|10%|-| |3920|92|19|----|Other|||kg.|10%|-| ||||---|Other :|||||| |3920|92|91|----|Rigid, plain|||kg.|10%|-| |3920|92|92|----|Flexible, plain|||kg.|10%|-| |3920|92|99|----|Other|||kg.|10%|-| |3920|93||--|Of amino-resins : |||||| |3920|93|10|---|Rigid, plain|||kg.|10%|-| |3920|93|20|---|Flexible, plain|||kg.|10%|-| |3920|93|90|---|Other|||kg.|10%|-| |3920|94||--|Of phenolic resins :|||||| |3920|94|10|---|Rigid, plain|||kg.|10%|-| |3920|94|20|---|Flexible, plain|||kg.|10%|-| |3920|94|90|---|Other|||kg.|10%|-| |3920|99||---|Of other plastics : |||||| ||||---|Plates, sheets,|film, foil and strip of||||| |||||poly(vinyl acetate) :|||||| |3920|99|11|----|Rigid, plain|||kg.|10%|-| |3920|99|12|----|Flexible, plain|||kg.|10%|-| |3920|99|19|----|Other|||kg.|10%|-| ||||---|Film, sheets, strip of vinyl plastics : |||||| |3920|99|21|----|Rigid, plain|||kg.|10%|-| |3920|99|22|----|Flexible, plain|||kg.|10%|-| |3920|99|29|----|Other|||kg.|10%|-| ||||---|Plates, sheets,|strip, film or foil of||||| |||||copolymers of|vinyl chloride and|vinyl|||| CHAPTER 20 Preparations of vegetables, fruit, nuts or other parts of plants NOTES : 1. This Chapter does not cover : (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) vegetable fats and oils (Chapter 15); (c) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (d) bakers' wares and other products of heading 1905; or (e) homogenised composite food preparations of heading 2104. SECTION-VII CHAPTER-39 1. For the purposes of sub-heading 2005 10, the expression ―homogenised vegetables‖ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Sub-heading 2005 10 takes precedence over all other sub-headings of heading 2005. |(1)||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---| |||||acetate :|||| |3920|99|31|----|Rigid, plain|kg.|10%|-| |3920|99|32|----|Flexible, plain|kg.|10%|-| |3920|99|39|----|Other|kg.|10%|-| ||||---|Sheet of poly (tetrafluoro-ethylene) (PTFE):|||| |3920|99|41|----|Rigid, plain|kg.|10%|-| |3920|99|42|----|Flexible, plain|kg.|10%|-| |3920|99|49|----|Other|kg.|10%|-| ||||---|Retro reflective sheeting :|||| |3920|99|51|----|Rigid, plain|kg.|10%|-| |3920|99|52|----|Flexible, plain|kg.|10%|-| |3920|99|59|----|Other|kg.|10%|-| |3920|99|60|----|Clicking boards for leather machinery|kg.|10%|-| ||||---|Other :|||| |3920|99|91|----|Rigid, plain|kg.|10%|-| |3920|99|92|----|Flexible, plain|kg.|10%|-| |3920|99|99|----|Other|kg.|15%|-| |3921||||OTHER PLATES, SHEETS, FILM, FOIL AND STRIP,|||| |||||OF PLASTICS|||| ||||-|Cellular :|||| |3921|11|00|--|Of polymers of styrene|kg.|10%|-| |3921|12|00|--|Of polymers of vinyl chloride|kg.|10%|-| |3921|13||--|Of polyurethanes:|||| |3921|13|10|---|Flexible|kg.|10%|-| |3921|13|90|---|Other|kg.|10%|-| |3921|14|00|--|Of regenerated cellulose|kg.|10%|-| |3921|19|00|--|Of other plastics|kg.|10%|-| |3921|90||-|Other :|||| |3921|90|10|---|Thermocol|kg.|10%|-| ||||---|Of polymers of vinyl chloride : |||| |3921|90|21|----|Rigid, lacquered|kg.|10%|-| |3921|90|22|----|Flexible, lacquered|kg.|10%|-| |3921|90|23|----|Rigid, metallised|kg.|10%|-| |3921|90|24|----|Flexible, metallised|kg.|10%|-| |3921|90|25|----|Rigid, laminated|kg.|10%|-| |3921|90|26|----|Flexible, laminated|kg.|10%|-| |3921|90|29|----|Other|kg.|10%|-| ||||---|Of regenerated cellulose : |||| |3921|90|31|----|Rigid, lacquered|kg.|10%|-| |3921|90|32|----|Flexible, lacquered|kg.|10%|-| |3921|90|33|----|Rigid, metallised|kg.|10%|-| |3921|90|34|----|Flexible, metallised|kg.|10%|-| |3921|90|35|----|Rigid, laminated|kg.|10%|-| |3921|90|36|----|Flexible, laminated|kg.|10%|-| CHAPTER 21 Miscellaneous edible preparations NOTES : 1. This Chapter does not cover: - (a) mixed vegetables of heading 0712; (b) roasted coffee substitutes containing coffee in any proportion (heading 0901); - (c) flavoured tea (heading 0902); - (d) spices or other products of headings 0904 to 0910; (e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other aquaticinvertebrates, or any combination thereof (Chapter 16); - (f) products of heading 2404; - (g) yeast put up as a medicament or other products of heading 3003 or 3004; or - (h) prepared enzymes of heading 3507. 1. In this Chapter, ―Pan masala‖ means any preparation containing betel nuts and any one or more of the following ingredients, namely: lime, katha (catechu) and tobacco whether or not containing any other ingredient, such as cardamom, copra or menthol. |(1)||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---| |3921|90|39|----|Other|kg.|10%|-| ||||---|Other :|||| |3921|90|91|----|Rigid, lacquered|kg.|10%|-| |3921|90|92|----|Flexible, lacquered|kg.|10%|-| |3921|90|93|----|Rigid, metallised|kg.|10%|-| |3921|90|94|----|Flexible, metallised|kg.|10%|-| |3921|90|95|----|Rigid, laminated|kg.|10%|-| |3921|90|96|----|Flexible, laminated|kg.|10%|-| |3921|90|99|----|Other|kg.|10%|-| |3922||||BATHS, SHOWER-BATHS, SINKS, WASH-BASINS,|||| |||||BIDETS, LAVATORY PANS, SEATS AND COVERS,|||| |||||FLUSHING CISTERNS AND SIMILAR SANITARY|||| |||||WARE, OF PLASTICS|||| |3922|10|00|-|Baths, shower-baths, sinks and wash basins|kg.|15%|-| |3922|20|00|-|Lavatory seats and covers|kg.|15%|-| |3922|90|00|-|Other|kg.|15%|-| |3923||||ARTICLES FOR THE CONVEYANCE OR PACKING OF|||| |||||GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND|||| |||||OTHER CLOSURES, OF PLASTICS|||| |3923|10||-|Boxes, cases, crates and similar articles:|||| |3923|10|10|---|Plastic containers for audio or video|kg.|15%|-| |||||cassettes, cassette tapes, floppy disk and|||| |||||similar articles|||| |3923|10|20|---|Watch-box, jewellery box and similar|kg.|15%|-| |||||containers of plastics|||| |3923|10|30|---|Insulated ware|kg.|15%|-| |3923|10|40|---|Packing for accommodating connectors|kg.|15%|-| |3923|10|90|---|Other|kg.|15%|-| ||||-|Sacks and bags (including cones):|||| |3923|21|00|--|Of polymers of ethylene|kg.|15%|-| |3923|29||--|Of other plastics:|||| |3923|29|10|---|Of poly (vinyl chloride)|kg.|15%|-| |3923|29|90|---|Other|kg.|15%|-| |3923|30||-|Carboys, bottles, flasks and similar articles:|||| |3923|30|10|---|Insulated ware|kg.|15%|-| |3923|30|90|---|Other|kg.|15%|-| |3923|40|00|-|Spools, cops, bobbins and simila r supports|kg.|15%|-| |3923|50||-|Stoppers, lids, caps and other closures :|||| |3923|50|10|---|Caps and closures for bottles|kg.|15%|-| |3923|50|90|---|Other|kg.|15%|-| |3923|90||-|Other :|||| |3923|90|10|---|Insulated ware|kg.|15%|-| CHAPTER 22 Beverages, spirits and vinegar NOTES : 1. This Chapter does not cover: (a) products of this Chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); - (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or - (f) perfumery or toilet preparations (Chapter 33). |SECTION-VII||||CHAPTER-39|CHAPTER-39| |---|---|---|---|---|---| |(1)||(2)|(3)|(4)|(5)| |3923 90 20|---|Aseptic bags|kg.|15%|-| |3923 90 90|---|Other|kg.|15%|-| |3924||TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD|||| |||ARTICLES AND HYGIENIC OR TOILET ARTICLES,|||| |||OF PLASTICS|||| |3924 10|-|Tableware and kitchenware :|||| |3924 10 10|---|Insulated ware|kg.|15%|-| |3924 10 90|---|Other|kg.|15%|-| |3924 90|-|Other :|||| |3924 90 10|---|Toilet articles|kg.|15%|-| |3924 90 20|---|Insulated ware|kg.|15%|-| |3924 90 90|---|Other|kg.|15%|-| |3925||BUILDERS' WARE OF PLASTICS, NOT ELSEWHERE|||| |||SPECIFIED OR INCLUDED|||| |3925 10 00|-|Reservoirs, tanks, vats and similar|kg.|15%|-| |||containers, of a capacity exceeding 300 l|||| |3925 20 00|-|Doors, windows and their frames and|kg.|15%|-| |||thresholds for doors|||| |3925 30 00|-|Shutters, blinds (including venetian blinds)|kg.|15%|-| |||and similar articles and parts thereof|||| |3925 90|-|Other :|||| |3925 90 10|---|Of polyurethane|kg.|15%|-| |3925 90 90|---|Other|kg.|15%|-| |3926||OTHER ARTICLES OF PLASTICS AND ARTICLES OF|||| |||OTHER MATERIALS OF HEADINGS 3901 TO3914|||| |3926 10|-|Office or school supplies :|||| ||---|Office supplies of a kind classified as|||| |||stationery other than pins, clips, and|||| |||writing instruments :|||| |3926 10 11|----|Of polyurethane foam|kg.|15%|-| |3926 10 19|----|Other|kg.|15%|-| ||---|Other :|||| |3926 10 91|----|Of polyurethane foam|kg.|15%|-| |3926 10 99|----|Other|kg.|15%|-| |3926 20|-|Articles of apparel and clothing accessories|||| |||(including gloves, mittens and mitts) :|||| ||---|Gloves :|||| |3926 20 11|----|Disposable|kg.|15%|-| |3926 20 19|----|Non-disposable|kg.|15%|-| ||---|Aprons : |||| |3926 20 21|----|Of polyurethane foam|kg.|15%|-| |3926 20 29|----|Other|kg.|15%|-| CHAPTER 25 Salt; sulphur; earths and stone; plastering materials, lime and cement NOTES: 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminatingthe impurities without changingthe structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. CHAPTER 26 Ores, slag and ash NOTES: 1. This Chapter does not cover: (a) slag or similar industrial waste prepared as macadam (heading 2517); (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 ) ; (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710 ) ; (d) basic slag of Chapter 31; - (e) slag wool, rock wool or similar mineral wools (heading 6806); (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV). |(1)||||(2)||(3)|(4)|(5)| |---|---|---|---|---|---|---|---|---| ||||---|Plastic stickers for garments :||||| |3926|20|31|----|Of polyurethane foam||kg.|15%|-| |3926|20|39|----|Other||kg.|15%|-| ||||---|Collar stays, patties, butterfly,|shoulder-pads|||| |||||and other stays : ||||| |3926|20|41|----|Of polyurethane foam||kg.|15%|-| |3926|20|49|----|Other||kg.|15%|-| ||||---|Other :||||| |3926|20|91|----|Of polyurethane foam||kg.|15%|-| |3926|20|99|----|Other||kg.|15%|-| |3926|30||-|Fittings for furniture, coach work|or the like :|||| |3926|30|10|---|Of polyurethane foam||kg.|15%|-| |3926|30|90|---|Other||kg.|15%|-| |3926|40||-|Statuettes and other ornamental|articles :|||| ||||---|Bangles :||||| |3926|40|11|----|Of polyurethane foam||kg.|15%|-| |3926|40|19|----|Other||kg.|15%|-| ||||---|Beads : ||||| |3926|40|21|----|Of polyurethane foam||kg.|15%|-| |3926|40|29|----|Other||kg.|15%|-| ||||---|Statuettes :||||| |3926|40|31|----|Of polyurethane foam||kg.|15%|-| |3926|40|39|----|Other||kg.|15%|-| ||||---|Table and other household articles (including||||| |||||hotel and restaurant) for decoration :||||| |3926|40|41|----|Of polyurethane foam||kg.|15%|-| |3926|40|49|----|Other||kg.|15%|-| ||||---|Decorative sheets :||||| |3926|40|51|----|Of polyurethane foam||kg.|15%|-| |3926|40|59|----|Other||kg.|15%|-| |3926|40|60|---|Sequine||kg.|15%|-| ||||---|Other :||||| |3926|40|91|----|Of polyurethane foam||kg.|15%|-| |3926|40|99|----|Other||kg.|15%|-| |3926|90||-|Other :||||| |3926|90|10|---|PVC belt conveyor||kg.|15%|-| ||||---|Couplers, packing rings, O rings|and the like:|||| |3926|90|21|----|Of polyurethane foam||kg.|15%|-| |3926|90|29|----|Other||kg.|15%|-| ||||---|Lasts, with or without steel hinges ; EVA||||| |||||and grape sheets for soles and|heels; welts:|||| |3926|90|31|----|Of polyurethane foam||kg.|15%|-| |3926|90|39|----|Other||kg.|15%|-| ||||---|Rings, buckles, tacks, washers|and other|||| |||||decorative fittings made of plastic|used as|||| 1. For the purposes of sub-heading 2620 21, ―leaded gasoline sludges and leaded anti- knock compound sludges‖ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. SECTION-VII |ECTION-VII||||CHAPTER-39|CHAPTER-39| |---|---|---|---|---|---| ||trimmings and embellishments for leather||||| ||products; patterns for leather foot wear,||||| ||leather garments and leather goods :||||| |3926 90 41|---- Of polyurethane foam||kg.|15%|-| |3926 90 49|---- Other||kg.|15%|-| ||---Retroreflective sheeting| of other than of|||| ||heading 3920 :||||| |3926 90 51|---- Of polyurethane foam||kg.|15%|-| |3926 90 59|---- Other||kg.|15%|-| ||---Hangers :||||| |3926 90 61|---- Of polyurethane foam||kg.|15%|-| |3926 90 69|---- Other||kg.|15%|-| ||--- Plastic or nylon tipped|hammers; insulating|liner||| ||of nylon , HDPE :||||| |3926 90 71|---- Of polyurethane foam||kg.|15%|-| |3926 90 79|---- Other||kg.|15%|-| |3926 90 80|--- Polypropylene articles, not elsewhere||kg.|15%|-| ||specified or included||||| ||---Other:||||| |3926 90 91|---- Of polyurethane foam||kg.|15%|-| |3926 90 99|---- Other||kg.|15%|-| CHAPTER-40 SECTION-VII CHAPTER 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes NOTES : 1. This Chapter does not cover: (a) separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711; (b) medicaments of heading 3003 or 3004; or - (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 1. For the purposes of sub-heading 2701 11 ―anthracite‖ means coal havinga volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. 1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule. (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. CHAPTER 28 Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes NOTES : 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) the products mentioned in (a) above dissolved in water; (c) the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anticaking agent) necessary for their preservation or transport; (e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. 1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named ―other‖ in the series of sub-headings concerned. CHAPTER 30 Pharmaceutical products NOTES : 1. This Chapter does not cover: (a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); (b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404); (c) plasters specially calcined or finely ground for use in dentistry (heading 2520); (d) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301); (e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties; (f) soap or other products of heading 3401 containing added medicaments; (g) preparations with a basis of plaster for use in dentistry (heading 3407); (h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502); or (ij) diagnostic reagents of heading 3822. 1. For the purposes of sub-headings 3002 13 and 3002 14, the following are to be treated: - (a) as unmixed products, pure products, whether or not containing impurities; (b) as products which have been mixed: - (1) the products mentioned in (a) above dissolved in water or in other solvents; (2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and - (3) the products mentioned in (a), (b) (1) and (b) (2) above with any other additive. CHAPTER 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks NOTES: 1. This Chapter does not cover : (a) separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212]; (b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or (c) mastics of asphalt or other bituminous mastics (heading 2715). CHAPTER 33 Essential oils and resinoids, perfumery, cosmetic or toilet preparations NOTES : 1. This Chapter does not cover: - (a) natural oleoresins or vegetable extracts of heading 1301 or 1302; - (b) soap or other products of heading 3401; or - (c) gum, wood or sulphate turpentine or other products of heading 3805. CHAPTER 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster NOTES : 1. This Chapter does not cover : (a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517); (b) separate chemically defined compounds; or (c) shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307). CHAPTER 35 Albuminoidal substances; modified starches; glues; enzymes NOTES : 1. This Chapter does not cover: (a) yeasts (heading 2102); (b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; (c) enzymatic preparations for pre-tanning (heading 3202); (d) enzymatic soaking or washing preparations or other products of Chapter 34; (e) hardened proteins (heading 3913); or (f) gelatin products of the printing industry (Chapter 49). CHAPTER 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations NOTES : 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below. CHAPTER 38 Miscellaneous chemical products NOTES: 1. This Chapter does not cover: (a) separate chemically defined elements or compounds with the exception of the following : (1) artificial graphite (heading 3801); (2) insecticides, rodenticides, fungicides, herbicides, anti-sproutingpro-ducts and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808; (3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813); (4) certified reference materials specified in Note 2 below; (5) products specified in Note 3 (a) or 3 (c) below; (b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106); (c) products of heading 2404; (d) slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3(b) to Chapter 26 (heading 2620); (e) medicaments (Heading 3003 or 3004); (f) spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 1. Sub-headings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (pchlorophenyl) ethane); dieldrin (ISO, INN); 4,6- dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2- dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5- trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO). CHAPTER-38 SECTION-VI 1. Tariff item 3808 91 41 covers one of the following goods of sub-heading 3808 91 : Acephate (ISO) conforming to IS-12915; Cartap Hydrochloride (ISO) conforming to IS-14159; Imidacloprid (ISO) conforming to IS-15443; Acetamiprid (ISO) conforming to IS-15981. 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. CHAPTER 39 Plastics and articles thereof NOTES : 1. Throughout this Schedule, the expression ―plastics‖ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule any reference to ―plastics‖ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. CHAPTER 40 Rubber and articles thereof NOTES : 1. Except where the context otherwise requires, throughout this Schedule the expression ―rubber‖ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 1. For the purposes of headings 4009 and 4010, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, where such products, form integral part of ingredient of such rubber products, shall be taken into account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shallbe ignored. CHAPTER 41 Raw hides and skins (other than furskins) and leather NOTES : 1. This Chapter does not cover: (a) parings or similar waste, of raw hides or skins (heading 0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely: raw hides and skins, with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries) of reindeer, of elk, of deer, of roebucks or of dogs. CHAPTER 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) NOTES : 1. For the purposes of this Chapter, the term ―leather‖ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. CHAPTER 43 Furskins and artificial fur; manufactures thereof NOTES : 1. Throughout this Schedule reference to ―furskins‖, other than to raw furskins of heading 4301 apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 1. For the purposes of sub-heading 4401 31, the expression ―wood pellets‖ means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 1. ―Marine plywood‖ means plywood conforming to Indian Standard Specification IS 710. CHAPTER 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork NOTES : 1. In this Chapter, the expression ―plaiting materials‖ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattan, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. CHAPTER 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard NOTES : 1. For the purposes of this Chapter, except where the context otherwise requires, a reference to ―paper‖ includes references to paperboard (irrespective of thickness or weight per m[2] ). 1. For the purposes of sub-headings 4804 11 and 4804 19, ―Kraft-liner‖ means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m[2 ] and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. SECTION-X CHAPTER-48 |Weight|g/m2|Minimum|Mullen|burst| |---|---|---|---|---| |115||||393| |125||||417| |200||||637| |300||||824| |400||||961| Minimum Mullen bursting strength (kPa) CHAPTER 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans NOTES : 1. This Chapter does not cover : (a) photographic negatives or positives on transparent bases (Chapter 37) ; (b) maps, plans or globes, in relief, whether or not printed (heading 9023) ; (c) playing cards or other goods of Chapter 95 ; or (d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamppostmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97. 1. In this Section, reference to any standard of the Bureau of Indian Standards or ASTM International refers to the last published version of that standard. CHAPTER-50 SECTION-XI CHAPTER 54 Man-made filaments; strip and the like of man-made textile materials 1. Throughout this Schedule, the term ‗ man made fibres‗ means staple fibres and filaments NOTES: of organic polymers produced by manufacturing processes either: (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly( v inyl alcohol)prepared by the hydrolysis of poly( v inyl acetate) ); or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon ( cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms ―synthetic‖ and ―artificial‖, used in relation to fibres, mean: synthetic: fibres as defined at ( a); artificial : fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres. The terms ―man-made‖, ―synthetic‖ and ―artificial‖ shall have the same meaning when used in relation to ―textile materials‖.‖; CHAPTER 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof NOTES : 1. This Chapter does not cover: (a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations ( e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium; (b) textile products of heading 5811; (c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805); (d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814); (e) metal foil on a backing of felt or nonwovens (generally Section XIV or XV).; (f) Sanitary towels (pads) and tampons, napkins and napkin liners and similar articles of heading 9619. CHAPTER 57 Carpets and other textile floor coverings NOTES : 1. For the purposes of this Chapter, the term ―carpets and other textile floor coverings‖ means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. CHAPTER 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery NOTES : 1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59. CHAPTER 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use NOTES : 1. Except where the context otherwise requires, for the purposes of this Chapter, the expression ―textile fabrics‖ applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. CHAPTER 60 Knitted or crocheted fabrics NOTES : 1. This Chapter does not cover : (a) crochet lace of heading 5804 ; (b) labels, badges or similar articles, knitted or crocheted, of heading 5807 ; or (c) knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. CHAPTER 62 Articles of apparel and clothing accessories, not knitted or crocheted NOTES : 1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted (other than those of heading 6212). 1. For the purpose of this Chapter, ―Khadi‖ means,— - (a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India from cotton, silk or woollen yarn handspun in India or from a mixture of any two or all of such yarns; and - (b) produced by a person certified or recognised by the Khadi Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956). CHAPTER 64 Footwear, gaiters and the like; parts of such articles NOTES : 1. This Chapter does not cover : (a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; (b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI) ; (c) worn footwear of heading 6309 ; (d) articles of asbestos (heading 6812) ; (e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021) ; or (f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). CHAPTER 65 Headgear and parts thereof NOTES : 1. This Chapter does not cover: (a) worn headgear of heading 6309; (b) asbestos headgear (heading 6812); or (c) dolls‗ hats, other toy hats or carnival articles of Chapter 95. CHAPTER 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof NOTES : 1. This Chapter does not cover: (a) measure walking-sticks or the like (heading 9017); - (b) firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or - (c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). CHAPTER 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair NOTES : 1. This Chapter does not cover : (a) filtering or straining cloth of human hair (heading 5911) ; - (b) floral motifs of lace, of embroidery or other textile fabric (Section XI) ; - (c) footwear (Chapter 64) ; - (d) headgear or hair-nets (Chapter 65) ; (e) toys, sports requisites or carnival articles (Chapter 95); or (f) feather dusters, powder-puffs or hair sieves (Chapter 96). CHAPTER 68 Articles of stone, plaster, cement, asbestos, mica or similar materials NOTES : 1. This Chapter does not cover : (a) goods of Chapter 25 ; (b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard) ; (c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric) ; (d) articles of Chapter 71 ; (e) tools or parts of tools, of Chapter 82 ; (f) lithographic stones of heading 8442 ; (g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ; (h) dental burrs (heading 9018) ; (ij) articles of Chapter 91 (for example, clocks and clock cases) ; (k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings) ; (l) articles of Chapter 95 (for example, toys, games and sports requisites) ; (m) articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610 (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or; (n) articles of Chapter 97 (for example, works of art). CHAPTER 69 Ceramic products NOTES: 1. This Chapter applies only to ceramic products which have been fired after shaping : (a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903; (b) articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and (c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia , clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates. CHAPTER 70 Glass and glassware NOTES : 1. This Chapter does not cover : (a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes) ; (b) articles of Chapter 71 (for example, imitation jewellery) ; (c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ; (d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88; (e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88; (f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90 ; (g) luminaires and lighting fittings, illuminated signs, illuminated name-plates and the like, having apermanently fixed light source, or parts thereof of heading 9405; (h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. CHAPTER 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin NOTES : 1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly: (a) of natural or cultured pearls or of precious of semi-precious stones (natural, synthetic or reconstructed); or (b) of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 1. For the purposes of sub-headings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41, the expressions ―powder‖ and ―in powder form‖ mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm. 1. This Section does not cover : (a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215); (b) ferro-cerium or other pyrophoric alloys (heading 3606); (c) headgear or parts thereof of heading 6506 or 6507; (d) umbrella frames or other articles of heading 6603; (e) goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) instruments or apparatus of Section XVIII, including clock or watch springs; (ij) lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition); (k) articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings); (l) articles of Chapter 95 (for example, toys, games, sports requisites); (m) hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or" (n) articles of Chapter 97 (for example, works of art). 1. Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge. CHAPTER 73 Articles of iron or steel NOTES : 1. In this Chapter, the expression ―cast iron‖ applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72. CHAPTER 76 Aluminium and articles thereof SUB-HEADING NOTES : 1. In this Chapter, the following expressions have the meanings hereby assigned to them: - (a) Aluminium, not alloyed Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following Table: TABLE - OTHER ELEMENTS |Element Limiting content % by weight| |---| |Fe + Si (iron plus silicon) 1 Other elements(1), each 0.1(2)| |(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn| |(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that| |neither the chromium nor manganese content exceeds 0.05%| - (b) Aluminium alloys Metallic substances in which aluminium predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 1%. CHAPTER 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal NOTES : 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal; (b) metal carbides or cermets; (c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. CHAPTER 83 Miscellaneous articles of base metal NOTES : 1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of headings 7312, 7312.5, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. CHAPTER 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof NOTES : 1. This Chapter does not cover : - (a) millstones, grindstones or other articles of Chapter 68; (b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020); (d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); - (e) vacuum cleaners of headiang 8508: - (f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; - (g) radiators for the articles of Section XVII; or - (h) hand-operated mechnical floor sweepers, not motorised (Heading 9603). 1. For the purposes of sub-heading 8465 20, the term "machining centres" applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme. CHAPTER 85 Electrical machinery and equipment and parts thereof; sound recorders andreproducers, television image and sound recorders and reproducers, and parts and accessories of such articles NOTES: 1. This Chapter does not cover : (a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) articles of glass of heading 7011; (c) machines and apparatus of heading 8486; (d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary ―sciences (heading 9018);‖ or (e) electrically heated furniture of Chapter 94. 1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:-- - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per second. 1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. CHAPTER 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds NOTES : 1. This Chapter does not cover : (a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810); (b) railway or tramway track construction material of iron or steel of heading 7302; or (c) electrical signalling, safety or traffic control equipment of heading 8530. CHAPTER 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof NOTES : 1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. CHAPTER 88 Aircraft, spacecraft, and parts thereof Note: 1. For the purposes of this Chapter, the expression ―unmanned aircraft‖ means any aircraft, other than those of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight. The expression ―unmanned aircraft‖, however, does not cover flying toys, designed solely for amusement purposes (heading 9503). Sub-heading Notes: CHAPTER 91 Clocks and watches and parts thereof 1. This Chapter does not cover : (a) clock or watch glasses or weights (classified according to their constituent material); - (b) watch chains (heading 7131 or 7117, as the case may be); (c) parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114); (d) bearing balls (heading 7326 or heading 8482, as the case may be); (e) articles of heading 8412 constructed to work without an escapement; (f) ball bearings (heading 8482); (g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). CHAPTER 92 Musical instruments; parts and accessories of such articles NOTES : 1. This Chapter does not cover: (a) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; (c) toy instruments or apparatus (heading 9503); (d) brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or (e) collectors‗ pieces or antiques (heading 9705 or 9706) CHAPTER 93 Arms and ammunition; parts and accessories thereof NOTES : 1. This Chapter does not cover : (a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) armoured fighting vehicles (heading 8710); (d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); (e) bows, arrows, fencing foils or toys (Chapter 95); or (f) collectors' pieces or antiques (heading 9705 or 9706). CHAPTER 96 Miscellaneous manufactured articles NOTES : 1. This Chapter does not cover : (a) pencils for cosmetic or toilet uses (Chapter 33); (b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); (c) imitation Jewellery (heading 7117); (d) parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles; (f) articles of Chapter 90, for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018); - (g) articles of Chapter 91 (for example, clock or watch cases); - (h) musical instruments or parts or accessories thereof (Chapter 92); (ij) articles of Chapter 93 (arms and parts thereof); - (k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); - (l) articles of Chapter 95 (toys, games, sports requisites); - (m) works of art, collectors' pieces or antiques (Chapter 97). 1. This Chapter does not cover : (a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907; (b) theatrical scenery, studio back-cloths and the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or (c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103). CHAPTER 98 Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores NOTES : 1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule. 1. In this Schedule, "Chapter", "heading", and "tariff item" mean a Chapter, heading, sub-heading and tariff item respectively of the First Schedule to the Customs Tariff Art.

Source: India Code