In force · As amended up to 2026-08
(2) salts formed between organic compounds of Sub-Chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol- function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.
5. Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others.
(1) inorganic salts of organic compounds such as acid-, phenol-or enol-function compounds or organic bases, of Sub-Chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound;
|SECTION-V|||CHAPTER-27|CHAPTER-27|
|---|---|---|---|---|
|2714 90 20|--- Bitumen, natural|kg.|5%|-|
|2714 90 30|--- Gilsonete|kg.|5%|-|
|2714 90 90|--- Other|kg.|5%|-|
|2715|-BITUMINOUS MIXTURES BASED ON NATURAL||||
||ON NATURAL BITUMEN, ON PETROLEUM||||
||BITUMEN, ON MINERAL TAR OR ON MINERAL TAR||||
||PITCH(FOR EXAMPLE, BITUMINOUS MASTICS, CUT||||
||BACKS) ||||
|2715 00|-Bituminous mixtures based on natural||||
||asphalt, on natural bitumen, on petroleum||||
||bitumen, on mineral tar or on mineral tar||||
||pitch (for example, bituminous mastics,||||
||cut backs) : ||||
|2715 00 10|--- Cut backs, bituminous or asphalt|kg.|5%|-|
|2715 00 90|--- Other|kg.|5%|-|
|2716 00 00|ELECTRICAL ENERGY|1000|Rs.2000|-|
|||kWh|per 1000||
||||kwh||
SECTION-VI
CHAPTER-28
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
NOTES :
(4) ―Carbon Residue‖ shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p.8)-1967 as for the time being in force;
(3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
5. For the purposes of sub-headings 8549 11 to 8549 19, ―spent primary cells, spent primary batteries and spent electric accumulators‖ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
SUPPLEMENTARY NOTE :
For the purposes of heading 8523, ―Information Technology software‖ means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.
|Tariff Item<br>Description of goods<br>Unit|Rate of duty|
|---|---|
||Standard<br>Prefer-<br>ential<br>Areas|
|(1)<br>(2)<br>(3)|(4)<br>(5)|
|8501<br>ELECTRIC MOTORS AND GENERATORS(EXCLUDING<br>8501 10<br>GENERATING SETS) <br>- Motors of an output not exceeding 37.5 W :||
SECTION-XVI
5. For the purposes of heading 1212, the term ―seaweeds and other algae‖ does not include :
- (a) dead single-cell micro-organisms of heading 2102;
- (b) cultures of micro-organisms of heading 3002; or
- (c) fertilizers of heading 3101 or 3105.
SUB-HEADING NOTE :
For the purposes of sub-heading 1205 10, the expression ―low erucic acid rape or colza seeds‖ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
5. For the purposes of the sub-headings of heading 2710, the term ―biodiesel‖ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
SUPPLEMENTARY NOTE :
SECTION-V
CHAPTER-27
In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.
Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974
(a) ―motor spirit‖ means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25[0] C and which either by itself or in admixture with any other substance, is suitable for use as fuel in ― spark ignition engines. Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12 13)‖ means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations , and with a difference of not more than 60[0] C between the temperatures at which 5% and 90% by volume ( including losses) distil;
(b) ―natural gasoline liquid (NGL)‖ is a low-boilingliquid petroleumproduct extracted from Natural Gas;
(c) ―superior kerosine oil (SKO)‖ means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);
5. (A) The esters of acid-function organic compounds of Sub-Chapters I to VII with organic compounds of these Sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these Sub-Chapters.
(B) Esters of ethyl alcohol with acid-function organic compounds of Sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.
- (C) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :
5. In heading 3404, subject to the exclusions provided below, the expression ―artificial waxes and prepared waxes‖ applies only to:
(a) chemically produced organic products of a waxy character, whether or not water-soluble;
(b) products obtained by mixing different waxes;
(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials, the heading does not apply to:
(i) products of headings 1516, 3402 or 3823, even if having a waxy character;
(ii) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
(iii) mineral waxes and similar products of heading 2712 whether or not intermixed or merely coloured; or
(iv) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
SECTION-VI
CHAPTER-34
5. Throughout this Schedule, the expression ―artificial fur‖ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).
|Tariff Item<br>Description of goods<br>Unit|Rate of duty|
|---|---|
||Standard Prefer-<br>ential<br>Areas|
|(1)<br>(2)<br>(3)|(4)<br>(5)|
|4301<br>RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND<br>OTHER PIECES OR CUTTINGS, SUITABLE FOR<br>FURRIERS' USE),OTHER THAN RAW HIDES AND SKINS<br>OF HEADING4101, 4102OR4103<br>4301 10 00<br>-<br>Of mink, whole, with or without head, tail<br>u<br>or paws<br>4301 30 00<br>- Of lamb, the following : Astrakhan,<br>u<br>Broadtail, Caracul, Persian and similar lamb,<br>Indian, Chinese, Mongolian or Tibetan lamb,<br>whole, with or without head, tail or paws|15%<br>-<br>Free<br>-|
SECTION-VIII
CHAPTER-43
5. For the purposes of heading 8462, a ―slitting line‖ for flat products is a processing line composed
of an uncoiler, a coil flattener, a slitter and a recoiler. A ―cut-to-length line‖ for flat products is a processing line composed of an uncoiler, a coil flattener and a shear.;
6.(A) For the purposes of heading 8471, the expression ―automatic data processing machine‖ means machine capable of : (i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme;
(ii) being freely programmed in accordance with the requirements of the user;
(iii) performing arithmetical computations specified by the user; and
(iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
(C) Subject to paragraphs ( D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :
(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other units; and
(iii) it is able to accept or deliver data in a form ( codes or signals) which can be used by the system.
|ECTION-XVI|||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|
||---DC motor :||||
|8501 10 11|----Micro motor|u|15%|-|
|8501 10 12|----Stepper motor|u|15%|-|
|8501 10 13|----Wiper motor|u|15%|-|
|8501 10 19|----Other|u|15%|-|
|8501 10 20|---AC motor|u|15%|-|
|8501 20 00|-Universal AC or DC motors of an output|u|15%|-|
||exceeding 37.5W||||
||-Other DC motors; DC generators, other than||||
||photovoltaic generators;||||
|8501 31|--Of an output not exceeding 750 W:||||
||---DC motors :||||
|8501 31 11|----Micro motor|u|15%|-|
|8501 31 12|----Stepper motor|u|15%|-|
|8501 31 13|----Wiper motor|u|15%|-|
|8501 31 19|----Other|u|15%|-|
|8501 31 20|---DC generators|u|15%|-|
|8501 32|--Of an output exceeding 750 W but||||
||not exceeding 75 kW :||||
|8501 32 10|---DC motor|u|15%|-|
|8501 32 20|---DC generators|u|15%|-|
|8501 33|--Of an output exceeding 75 kW but||||
||not exceeding 375 kW :||||
|8501 33 10|---DC motors|u|15%|-|
|8501 33 20|---DC generators|u|15%|-|
|8501 34|--Of an output exceeding 375 kW:||||
|8501 34 10|---Of an output exceeding 375 kW but not|u|15%|-|
||exceeding 1,000 kW||||
|8501 34 20|---Of an output exceeding 1,000 kW but not|u|15%|-|
||exceeding 2,000 kW||||
|8501 34 30|--- Of an output exceeding 2,000 kW but not|u|15%|-|
||exceeding 5,000 kW||||
|8501 34 40|--- Of an output exceeding 5,000 kW but not|u|15%|-|
||exceeding 10,000 kW||||
|8501 34 50|--- Of an output exceeding 10,000 kW|u|15%|-|
|8501 40|-Other AC motors, single-phase:||||
|8501 40 10|---Fractional horse power motor|u|15%|-|
|8501 40 90|---Other|u|15%|-|
||-Other AC motors, multi-phase:||||
|8501 51|--Of an output not exceeding 750 W :||||
|8501 51 10|---Squirrel cage induction motor, 3 phase type|u|15%|-|
|8501 51 20|---Slipring motor|u|15%|-|
|8501 51 90|---Other|u|15%|-|
|8501 52|--Of an output exceeding 750 W but not||||
||exceeding 75 kW:||||
|8501 52 10|---Squirrel cage induction motor, 3 phase type|u|15%|-|
5. This Chapter does not cover:
- (a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
|Tariff Item<br>Description of goods<br>Unit|Rate of duty|
|---|---|
||Standard<br>Prefer-<br>ential<br>Areas|
|(1)<br>(2)<br>(3)|(4)<br>(5)|
|2701<br>-COAL; BRIQUETTES, OVOIDS AND SIMILAR<br>SOLID FUELS MANUFACTURED FROM COAL<br>2701 11 00<br>-<br>--<br>Coal, whether or not pulverised, but not<br>agglomerated :<br>Anthracite<br>kg.<br>2701 12<br>2701 12 10<br>2701 12 90<br>--<br>---<br>---<br>Bituminous coal :<br>Coking coal<br>Other<br>kg.<br>kg.<br>2701 19<br>--Other coal:<br>2701 19 10<br>--- Coking coal<br>kg.<br>2701 19 20<br>--- Steam coal<br>kg.<br>2701 19 90<br>--- Other<br>kg.<br>2701 20<br>-Briquettes, ovoids and similar solid fuels<br>2701 20 10<br>---<br>manufactured from coal :<br>Anthracite agglomerated<br>kg.<br>2701 20 90<br>--- Other<br>kg.|5%<br>-<br>5%<br>5%<br>-<br>-<br>5%<br>-<br>5%<br>-<br>5%<br>-<br>5%<br>-<br>5%<br>-|
|2702<br>LIGNITE, WHETHER OR NOT AGGLOMERATED,<br>EXCLUDING JET<br>2702 10 00<br>- Lignite, whether or not pulverised, but not<br>kg.<br>2702 20 00<br>-<br>agglomerated<br>Agglomerated lignite<br>kg.|5%<br>-<br>5%<br>-|
|2703<br>-PEAT (INCLUDING PEAT LITTER), WHETHER OR<br>NOT AGGLOMERATED<br>2703 00<br>-Peat (including peat litter), whether or not<br>agglomerated :<br>2703 00 10<br>--- Peat whether or not compressed into bales,<br>kg.<br>2703 00 90<br>---<br>but not agglomerated<br>Other<br>kg.|5%<br>-<br>5%<br>-|
|2704<br>-COKE AND SEMI-COKE OF COAL, OF LIGNITE<br>OR OF PEAT, WHETHER OR NOT AGGLOMERATED; <br>RETORT CARBON<br>2704 00<br>-Coke and semi-coke of coal, of lignite<br>or of peat, whether or not agglomerated;<br>retort carbon : <br>2704 00 10<br>--- Retort carbon (gas carbon)<br>kg.|5%<br>-|
|SECTION-II|CHAPTER-12|
|---|---|
|Tariff Item<br>Description of goods<br>Unit|Rate of duty|
||Standard<br>ential<br>Areas<br>Prefer-|
|(1)<br>(2)<br>(3)|(4)<br>(5)|
|1201<br>SOYA BEANS, WHETHER OR NOT BROKEN<br>1201 10 00<br>- Seed<br>kg.<br>1201 90 00<br>- Other<br>kg.|45%<br>20%<br>45%<br>20%|
|1202<br>GROUND-NUTS, NOT ROASTED OR OTHERWISE<br>COOKED, WHETHER OR NOT SHELLED OR BROKEN<br>1202 30<br>- Seed:<br>1202 30 10<br>- - - H. P. S.<br>kg.<br>1202 30 90<br>1202 41<br>- --<br>-<br>- -<br>Other<br>Other:<br>In shell:<br>kg.<br>1202 41 10<br>- - - H.P.S.<br>kg.<br>1202 41 90<br>- -- Other<br>kg.<br>1202 42<br>- - Shelled, whether or not broken:<br>1202 42 10<br>- - - Kernels, H.P.S.<br>kg.<br>1202 42 20<br>- - - Kernels,other<br>kg.<br>1202 42 90<br>- - - Other<br>kg.|30%<br>20%<br>30%<br>20%<br>30%<br>20%<br>30%<br>20%<br>30%<br>20%<br>30%<br>20%<br>30%<br>20%|
|1203 00 00<br>COPRA<br>kg.|70%<br>60%|
|1204<br>LINSEED, WHETHER OR NOT BROKEN<br>1204 00<br>-Linseed, whether or not broken:<br>1204 00 10<br>--- Of seed quality<br>kg.<br>1204 00 90<br>--- Other<br>kg.|30%<br>20%<br>30%<br>20%|
|1205<br>RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN<br>1205 10 00<br>- Low erucic acid rape or colza seeds<br>kg.<br>1205 90 00<br>- Other<br>kg.|30%<br>20%<br>30%<br>20%|
|1206<br>SUNFLOWER SEEDS, WHETHER OR NOT BROKEN<br>1206 00<br>-Sunflower seeds, whether or not broken:<br>1206 00 10<br>--- Of seed quality<br>kg.<br>1206 00 90<br>--- Other<br>kg.|30%<br>20%<br>30%<br>20%|
|1207<br>OTHER OIL SEEDS AND OLEAGINOUS FRUITS,<br>WHETHER OR NOT BROKEN<br>1207 10<br>- Palm nuts and kernels:<br>1207 10 10<br>- - - Palm nuts<br>kg.|30%<br>20%|
(d) ―aviation turbine fuel (ATF)‖ means any hydrocarbon oil conforming to the Indian Standards Specificationof Bureau of Indian Standards IS : 1571:1992:2000;
(e) ―high speed diesel (HSD)‖ means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2005;
― (f) light dieseloil (LDO)‖ meansanyhydrocarbonoil conformingto the Indian Standards Specification of Bureau of Indian Standards IS: 15770:2008;
(g) ―fuel oil‖means anyhydrocarbonoilconforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);
(h) ―lubricatingoil‖ meansanyoil, which is ordinarilyused, for lubrication, excludinganyhydrocarbon oil, which has its flash point below 93.3[0 ] Centigrade;
(i) ―jute batching oil‖ and ―textile oil‖ are hydrocarbon oils which have their flash point at or above 93.3[0] C, and is ordinarily used for the batching of jute or other textile fibres;
(j) the expression ―petroleum jelly crude‖ (tariff item Nos. 2712 10 10) shall be taken to apply to petroleumjelly of a natural colour higher than 4.5 by the ASTM D 1500 method;
(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them:
|SECTION-VI|CHAPTER-34|
|---|---|
|Tariff Item<br>Description of goods<br>Unit|Rate of duty<br>Standard<br>Prefer-<br>ential<br>Areas|
|(1)<br>(2)<br>(3)|<br>(4)<br>(5)|
|3401<br>SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND<br>PREPARATIONS FOR USE AS SOAP, IN THE FORM OF<br>BARS, CAKES, MOULDED PIECES OR SHAPES,<br>WHETHER OR NOT CONTAINING SOAP; ORGANIC<br>SURFACE-ACTIVE PRODUCTS AND PREPARATIONS<br>FOR WASHING THE SKIN, IN THE FORM OF LIQUID<br>OR CREAM AND PUT UP FOR RETAIL<br>SALE,<br>WHETHER OR NOT CONTAINING SOAP; PAPER,<br>WADDING, FELT AND NONWOVENS, IMPREGNATED,<br>COATED OR COVERED WITH SOAP OR DETERGENT<br>3401 11<br>-<br>--<br>Soap and organic surface-active products<br>and preparations, in the form of bars, cakes,<br>moulded pieces or shapes, and paper, wad-<br>ding, felt and nonwovens, impregnated, coated<br>or covered with soap or detergent :<br>For toilet use (including medicated products):<br>3401 11 10<br>---<br>Medicated toilet soaps<br>kg.<br>3401 11 20<br>--- Shaving soaps other than shaving cream<br>kg.<br>3401 11 90<br>--- Other<br>kg.<br>3401 19<br>--Other:<br>---Bars and blocks of not less than 500 gm in<br>weight:<br>3401 19 11<br>---- Industrial soap<br>kg.<br>3401 19 19<br>---- Other<br>kg.<br>3401 19 20<br>--- Flakes, chips and powder<br>kg.<br>3401 19 30<br>--- Tablets and cakes<br>kg.<br>---Household and laundry soaps not elsewhere<br>specified or included :<br>3401 19 41<br>----Household soaps<br>kg.<br>3401 19 42<br>----Laundry soaps<br>kg.<br>3401 19 90<br>--- Other<br>kg.<br>3401 20 00<br>- Soap in other forms<br>kg.<br>3401 30<br>-Organic surface-active products and<br>preparations for washing the skin, in the<br>form of liquid or cream and put up for retail sal e,<br>whether or not containing soap :<br>---For toilet use (including medicated products):<br>3401 30 11<br>----Medicated toilet soaps<br>kg.<br>3401 30 12<br>----Shaving cream and shaving gel<br>kg.|10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-<br>10%<br>-|
|(1)|(2)|(3)|(4)|(5)|
|---|---|---|---|---|
|4301 60 00|- Of fox, whole, with or without head, tail or|u|15%|-|
||paws||||
|4301 80 00|- Other furskins, whole, with or without head,|u|15%|-|
||tail or paws||||
|4301 90 00|- Heads, tails, paws and other pieces or|kg.|15%|-|
||cuttings, suitable for furriers‗ use||||
|4302|TANNED OR DRESSED FuRSKINS(INCLuDING HEADS, ||||
||TAILS, PAWS AND OTHER PIECES OR CuTTINGS),||||
||uNASSEMBLED,OR ASSEMBLED(WITHOuT THE||||
||ADDITION OF OTHER MATERIALS) OTHER THAN||||
||THOSE OF HEADING4303||||
||-Whole skins, with or without head, tail or paws,||||
||not assembled:||||
|4302 11 00|-- Of mink|u|10%|-|
|4302 19|--Other:||||
|4302 19 10|--- Calf skins, with hair on, tanned or dressed|u|10%|-|
|4302 19 20|--- Hides or skins of other bovine and equine|u|10%|-|
||animals with hair on, tanned or dressed||||
|4302 19 30|--- Goat (Common) and kid skins with hair on,|u|10%|-|
||tanned or dressed||||
|4302 19 40|--- Tiger-cat skins|u|10%|-|
|4302 19 90|--- Hides and skins of oher animals with hair|u|10%|-|
||on, tanned or dressed||||
|4302 20 00|- Heads, tails, paws and other pieces or|kg.|10%|-|
||cuttings, not assembled||||
|4302 30 00|- Whole skins and pieces or cuttings thereof,|kg.|10%|-|
||assembled||||
|4303|ARTICLES OF APPAREL, CLOTHING ACCESSORIES||||
||AND OTHER ARTICLES OF FuRSKIN||||
|4303 10|-Articles of apparel and clothing accessories:||||
|4303 10 10|--- Of wild animals covered under the Wild Life|kg.|10%|-|
||(Protection) Act, 1972||||
|4303 10 20|--- Of animals covered under Convention on|kg.|10%|-|
||International Trade of Endangered Species||||
||(CITES), other than those of Tariff Item||||
||4303 10 10||||
|4303 10 90|--- Other|kg.|10%|-|
|4303 90|-Other:||||
|4303 90 10|--- Of wild animals covered under the Wild Life|kg.|10%|-|
||(Protection) Act, 1972||||
|4303 90 20|--- Of animals covered under Convention on|kg.|10%|-|
||International Trade of Endangered Species||||
Separately presented units of an automatic data processing machine are to be classified in heading 8471.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.
(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph ( C):
(i) printers, copying machines, facsimile machines, whether or not combined;
(ii) apparatus for the transmission or reception of voice, images or other data, including apparatus
for communication in a wired or wireless network (such as a local or wide area network);
(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video camera recorders;
(v) monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machine
and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings
7. Heading 8482 applies , inter alia , to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 per cent. or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326.
SECTION-XVI
CHAPTER-85
|SECTION-V||||CHAPTER-27|CHAPTER-27|
|---|---|---|---|---|---|
|(1)||(2)|(3)|(4)|(5)|
|2704 00 20|---|Coke and semi-coke of lignite or of peat|kg.|5%|-|
|2704 00 30|---|Hard coke of coal|kg.|5%|-|
|2704 00 40|---|Soft coke of coal|kg.|5%|-|
|2704 00 90|---|Other|kg.|5%|-|
|2705 00 00||COAL GAS, WATER GAS, PRODUCER GAS AND|kg.|5%|-|
|||SIMILAR GASES, OTHER THAN PETROLEUM||||
|||GASES AND OTHER GASEOUS HYDROCARBONS||||
|2706|- |TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM||||
|||PEAT AND OTHER MINERAL TARS, WHETHER OR||||
|||NOT DEHYDRATED OR PARTIALLY DISTILLED, ||||
|||INCLUDING RECONSTITUTED TARS||||
|2706 00|-|Tar distilled from coal, from lignite or||||
|||from peat and other mineral tars, whether||||
|||or not dehydrated or partially distilled,||||
|||including reconstituted tars :||||
|2706 00 10|---|Coal tar|kg.|5%|-|
|2706 00 90|---|Other|kg.|5%|-|
|2707||OILS AND OTHER PRODUCTS OF THE DISTILLATION||||
|||OF HIGH TEMPERATURE COAL TAR; SIMILAR||||
|||PRODUCTS IN WHICH THE WEIGHT OF THE||||
|||AROMATIC CONSTITUENTS EXCEEDS THAT OF THE||||
|||NON-AROMATIC<br>CONSTITUENTS||||
|2707 10 00|-|<br>Benzol (benzene)|kg.|2.5%|-|
|2707 20 00|-|Toluol (toluene)|kg.|2.5%|-|
|2707 30 00|-|Xylol (xylenes)|kg.|2.5%|-|
|2707 40 00|-|Naphthelene|kg.|2.5%|-|
|2707 50 00|-|<br>Other aromatic hydrocarbon mixtures of which|kg.|2.5%|-|
|||65 % or more by volume (including losses) distils||||
|||at 250 °C by the ISO 3405 method (equivalent to||||
|||the ASTM D 86 method)||||
||-|<br>Other :||||
|2707 91 00|--|Creosote oils|kg.|2.5%|-|
|2707 99 00|--|Other|kg.|2.5%|-|
|2708||PITCH AND PITCH COKE, OBTAINED FROM COAL||||
|||TAR OR FROM OTHER MINERAL TARS||||
|2708 10|-|Pitch :||||
|2708 10 10|---|Obtained by blending with creosote oil or|kg.|5%|-|
|||other coal tar distillates||||
|2708 10 90|---|<br>Other|kg.|5%|-|
|2708 20 00|-|Pitch coke|kg.|5%|-|
5. For the purposes of heading 2007, the expression ―obtained by cooking‖ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
|SECTION-II|||||CHAPTER-12|CHAPTER-12|
|---|---|---|---|---|---|---|
|(1)|||(2)|(3)|(4)|(5)|
|1207 10 90|- - -|Palm kernels||kg.|30%|20%|
||-|Cotton seeds :|||||
|1207 21 00|- -|Seed||kg.|30%|20%|
|1207 29 00|--|Other||kg.|30%|20%|
|1207 30|-|Castor oil seeds:|||||
|1207 30 10|- - -|Of seed quality||kg.|30%|20%|
|1207 30 90|- --|Other||kg.|30%|20%|
|1207 40|-|Sesamum seeds:|||||
|1207 40 10|- - -|Of seed quality||kg.|30%|20%|
|1207 40 90|- --|Other||kg.|30%|20%|
|1207 50|-|Mustard seeds:|||||
|1207 50 10|- - -|Of seed quality||kg.|30%|20%|
|1207 50 90|- --|Other||kg.|30%|20%|
|1207 60|-|Safflower (Carthamus tinctorius) seeds:|||||
|1207 60 10|- - -|Of seed quality||kg.|30%|20%|
|1207 60 90|- --|Other||kg.|30%|20%|
|1207 70|-|Melon seeds:|||||
|1207 70 10|- - -|Of seed quality||kg.|30%|20%|
|1207 70 90|- - -|Other||kg.|30%|20%|
||-|Other :|||||
|1207 91 00|--|Poppy seeds||kg.|20%|60%|
|1207 99|--|Other :|||||
|1207 99 10|---|Ajams||kg.|30%|20%|
|1207 99 20|---|Mango kernel||kg.|30%|20%|
|1207 99 30|---|Niger seed||kg.|30%|20%|
|1207 99 40|---|Kokam||kg.|30%|20%|
|1207 99 90|---|Other||kg.|30%|20%|
|1208||FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS|||||
|||FRUITS, OTHER THAN THOSE OF MUSTARD|||||
|1208 10 00|-|Of soya beans||kg.|30%|-|
|1208 90 00|-|Other||kg.|30%|-|
|1209||SEEDS, FRUIT AND SPORES, OF A KIND USED FOR|||||
|||SOWING|||||
|1209 10 00|-|Sugar beet seeds||kg.|30%|-|
||-|Seeds of forage plants :|||||
|1209 21 00|- -|Lucerne (alfalfa) seeds||kg.|30%|-|
|1209 22 00|- -|Clover ( Trifolium spp. ) seeds||kg.|30%|-|
|1209 23 00|- -|Fescue seeds||kg.|30%|-|
|1209 24 00|- -|Kentucky blue grass ( Poa pratensis L. ) seeds||kg.|30%|-|
|1209 25 00|- -|Rye grass ( Lolium multiflorum Lam.,||kg.|30%|-|
|||Lolium perenne|L .) seeds||||
SECTION-VI
CHAPTER-34
SECTION-VIII
CHAPTER-43
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
||(CITES), other|than those of Tariff Item||||
||4303 90 10|||||
|4303 90 90|--- Other||kg.|10%|-|
|4304|ARTIFICIAL FuR|AND ARTICLES THEREOF||||
|4304 00|-Artificial fur and articles thereof:|||||
||---Artificial fur :|||||
|4304 00 11|---- Artificial fur as trimmings and||kg.|10%|-|
||embellishments|for garments, made ups,||||
||knitwear, plastic and leather goods|||||
|4304 00 19|---- Other||kg.|10%|-|
|4304 00 20|--- Articles of artificial fur||kg.|10%|-|
CHAPTER-44
SECTION-IX
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORK
8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine, the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
9. For the purposes of heading 8470, the term ―pocket-size‖ applies only to machines, the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm.
10. For the purposes of heading 8485, the expression ―additive manufacturing‖ (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics).
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 8485 are to be classified in that heading and in no other heading of the Nomenclature.
|(1)||(2)||(3)|(4)|(5)|
|---|---|---|---|---|---|---|
|8501 52 20|---|Slipring motor||u|15%|-|
|8501 52 90|---|Other||u|15%|-|
|8501 53|--|Of an output exceeding 75 kW :|||||
|8501 53 10|---|Squirrel cage induction motor,||u|15%|-|
|||3 phase type|||||
|8501 53 20|---|Slipring motor||u|15%|-|
|8501 53 30|---|Traction motor||u|15%|-|
|8501 53 90|---|Other||u|15%|-|
||-|AC generators (alternators), other than|||||
|||photovoltaic generators;||u|10%|-|
|8501 61 00|--|Of an output not exceeding 75 kVA|||||
|8501 62 00|--|Of an output exceeding 75 kVA||u|10%|-|
|||but not exceeding 375 kVA|||||
|8501 63 00|--|Of an output exceeding 375 kVA||u|10%|-|
|||but not exceeding 750 kVA|||||
|8501 64|--|Of an output exceeding 750 kVA:|||||
|8501 64 10|---|Of an output exceeding 750 kVA||u|10%|-|
|||but not exceeding 2,000 kVA|||||
|8501 64 20|---|Of an output exceeding 2,000 kVA||u|10%|-|
|||but not exceeding 5,000 kVA|||||
|8501 64 30|---|Of an output exceeding 5,000 kVA||u|10%|-|
|||but not exceeding 15,000 kVA|||||
|8501 64 40|---|Of an output exceeding 15,000 kVA||u|10%|-|
|||but not exceeding 37,500 kVA|||||
|8501 64 50|---|Of an output exceeding 37,500 kVA||u|10%|-|
|||but not exceeding 75,000 kVA|||||
|8501 64 60|---|Of an output exceeding 75,000 kVA||u|10%|-|
|||but not exceeding 1,37,500 kVA|||||
|8501 64 70|---|Of an output exceeding 1,37,500 kVA||u|10%|-|
|||but not exceeding 3,12,500 kVA|||||
|8501 64 80|---|Of an output exceeding 3,12,500 kVA||u|10%|-|
||-|Photovoltaic DC generators:|||||
|8501 71 00|--|Of an output not exceeding 50 W||u|10%|-|
|8501 72 00|--|Of an output exceeding 50 W||u|10%|-|
|8501 80 00|-|Photovoltaic AC generators||u|10%|-|
|8502||ELECTRIC GENERATING SETS AND ROTARY CONVERTERS|||||
||-|Generating<br>sets<br>with<br>compression-ignition|||||
|||internal combustion piston engines (diesel or|||||
|||semi-diesel engines):|||||
|8502 11 00|--|Of an output not exceeding 75 kVA||u|10%|-|
|8502 12 00|--|Of an output exceeding 75 kVA but not exceeding||u|7.5%|-|
|||375 kVA|||||
|8502 13|--|Of an output exceeding 375 kVA :|||||
|8502 13 10|---|Of an output exceeding 375 kVA but|not|u|7.5%|-|
|||exceeding 1,000 kVA|||||
|8502 13 20|---|Of an output exceeding 1,000 kVA but|not|u|7.5%|-|
|||exceeding 1,500 kVA|||||
|8502 13 30|---|Of an output exceeding 1,500 kVA but not||u|7.5%|-|
|||exceeding 2,000 kVA|||||
SECTION-V
CHAPTER-27
5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia , includes:
CHAPTER-21
SECTION-IV
(a) protein concentrates and textured protein substances;
(b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption;
(c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption;
(d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened;
(e) flavouring powders for making beverages, whether or not sweetened;
(f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients;
(g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes;
(h) pre-cooked rice, cooked either fully or partially and their dehydrates; and
(i) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients.
SECTION-II
CHAPTER-12
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|3401 30 19|----|Other|kg.|10%|-|
|3401 30 90|---|Other|kg.|10%|-|
|3402||ORGANIC SURFACE-ACTIVE AGENTS(OTHER THAN||||
|||SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING||||
|||PREPARATIONS<br>(INCLUDING AUXILIARY WASHING||||
|||PREPARATIONS)<br>AND<br>CLEANING<br>PREPARATIONS,||||
|||WHETHER OR NOT CONTAINING SOAP, OTHER THAN||||
|||THOSE OF HEADING3401||||
||-|Anionic organic surface-active agents, whether or||||
|||not put up for retail sale:||||
|3402 31 00|--|Linear alkylbenzene sulphonic acids and their salts|kg.|10%|10%|
|3402 39 00|--|Other|kg.|10%|10%|
||-|Other organic surface-active agents, whether or not||||
|||put up for retail sale:||||
|3402 41 00|--|Cationic|kg.|10%|10%|
|3402 42 00|--|Non-ionic|kg.|10%|10%|
|3402 49 00|--|Other|kg.|10%|10%|
|3402 50 00|-|Preparations put up for retail sale|kg.|10%|-|
|3402 90|-|Other:||||
||---|Synthetic detergents:||||
|3402 90 11|----|Washing preparations (including auxiliary|kg.|10%|-|
|||washing preparations) and cleaning||||
|||preparations, having a basis of soap or other||||
|||organic surface active agents||||
|3402 90 12|----|Cleaning or degreasing preparations not|kg.|10%|-|
|||having a basis of soap or other organic||||
|||surface active agents||||
|3402 90 19|----|Other|kg.|10%|-|
|3402 90 20|---|Sulphonated or sulphated or oxidized or|kg.|10%|-|
|||chlorinated castor oil; sulphonated or sulphated||||
|||or oxidized or chlorinated fish oil; sulphonated||||
|||or sulphated or oxidized or chlorinated sperm||||
|||oil; sulphonated or sulphated or oxidized or||||
|||chlorinated neats foot oil||||
|3402 90 30|---|Penetrators|kg.|10%|-|
||---|Wetting agents:||||
11. (A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions "semiconductor devices" and "electronic integrated circuits", respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of heading 8486, the expression "semiconductor devices" also covers photosensitive semiconductor devices and lightemitting diodes (LED).
(B) For the purposes of this Note and heading 8486, the expression ―manufacture of flat panel displays‖covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.
The expression ―flat panel display‖ does not cover cathode-ray tube technology.
(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for:
(i) the manufacture or repair of masks and reticles;
(ii) assembling semiconductor devices or electronic integrated circuits;
- (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices,
- electronic integrated circuits and flat panel displays.
(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to
the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.
SUB-HEADING NOTES :
SECTION-XVI
CHAPTER-85
|(1)<br>* 2709|(1)<br>* 2709||(2)<br>PETROLEUM OILS AND OILS OBTAINED FROM|(3)|(4)|(5)|
|---|---|---|---|---|---|---|
||||BITUMINOUS MINERALS, CRUDE||||
|2709|00|--|PETROLEUM OILS AND O<br>ILS OBTAINED FROM||||
||||CRUDE||||
|2709|00 10|---|BITUMINOUS MINERALS,<br>PETROLEUM CRUDE|KG. |5%|-|
|2709|00 90|---|OTHER|KG. |Free|-|
|2710|||PETROLEUM OILS AND OILS OBTAINED FROM||||
||||BITUMINOUS MINERALS, OTHER THAN CRUDE;||||
||||PREPARATIONS NOT ELSEWHERE SPECIFIED||||
||||OR INCLUDED, CONTAINING BY WEIGHT70%||||
||||OR MORE OF PETROLEUM OILS OR OF OILS||||
||||OBTAINED FROM BITUMINOUS MINERALS, ||||
||||THESE OILS BEING THE BASIC CONSTITUENTS||||
||||OF THE PREPARATIONS; WASTE OILS||||
|||-|Petroleum oils and oils obtained from||||
||||bituminous minerals (other than crude)||||
||||and preparations not elsewhere specified or||||
||||included, containing by weight 70% or||||
||||more of petroleum oils or of oils obtained||||
||||from bituminous minerals, these oils being||||
||||the basic constituents of the preparations,||||
||||other than those containing biodiesel||||
||||and other than waste oils:||||
|2710 12||--|Light oils and preparations:||||
|||---|Naphtha:||||
|2710 12 21||----|Light naphtha|kg.|2.5%|-|
|2710 12 22||----|Heavy naphtha|kg.|2.5%|-|
|2710 12 29||----|Full range naphtha|kg.|2.5%|-|
|||---|Solvent 60/80, solvent 50/120 and solvent 145/205||||
||||(petroleum hydrocarbon solvents) as specified under||||
||||standard IS 1745:||||
|2710 12 31||----|Solvent 60/80|kg.|5%|-|
|2710 12 32||----|Solvent 50/120|kg.|5%|-|
|2710 12 39||----|Solvent 145/205|kg.|5%|-|
|||---|Motor gasoline conforming to standard IS||||
||||2796,IS 17021, IS 17586 or IS 17076:||||
|2710 12 41||----|Motor gasoline conforming to standard IS 2796|kg.|2.5%|-|
|2710 12 42||----|E 20 fuel conforming to standard IS 17021|kg.|2.5%|-|
|2710|12 43|----|E 12 fuel conforming to standard IS 17586|kg.|2.5%|-|
|2710|12 44|----|E 15 fuel conforming to standard IS 17586|kg.|2.5%|-|
|2710 12 49||----|M15 fuel conforming to standard IS 17076|kg.|2.5%|-|
|2710 12 50||---|Aviation gasoline conforming to standard IS 1604|kg.|Free|-|
|2710 12 90||---|Other|kg.|5%|-|
|2710 19||--|Other:||||
|2710 19 20||---|Solvent 125/240 (petroleum hydrocarbon solvent)|kg.|5%|-|
5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.
|(1)||(2)||||(3)|(4)|(5)|
|---|---|---|---|---|---|---|---|---|
|1209 29|--|Other :|||||||
|1209 29 10|---|Australian lupin seeds||||kg.|30%|-|
|1209 29 90|---|Other||||kg.|30%|-|
|1209 30 00|-|Seeds of herbaceous|plants cultivated|||kg.|30%|-|
|||principally for their flowers|||||||
||-|Other :|||||||
|1209 91|--|Vegetable seeds :|||||||
|1209 91 10|---|Of Cabbage||||kg.|5%|-|
|1209 91 20|---|Of Cauliflower||||kg.|5%|-|
|1209 91 30|---|Of Onion||||kg.|5%|-|
|1209 91 40|---|Of Pea||||kg.|5%|-|
|1209 91 50|---|Of Radish||||kg.|5%|-|
|1209 91 60|---|Of Tomato||||kg.|5%|-|
|1209 91 70|---|Of chilly of genus Capsicum||||kg.|5%|-|
|1209 91 90|---|Other||||kg.|5%|-|
|1209 99|--|Other :|||||||
|1209 99 10|---|Fruit seeds for planting or sowing||||kg.|5%|-|
|1209 99 90|---|Other||||kg.|5%|-|
|1210||HOP CONES, FRESH OR |DRIED, WHETHER OR NOT||||||
|||GROUND, POWDERED OR IN THE FORM ||OF PELLETS;|||||
|||LUPULIN|||||||
|1210 10 00|-|Hop cones, neither ground nor powdered nor||||kg.|30%|-|
|||in the form of pellets|||||||
|1210 20 00|-|Hop cones, ground, powdered or in the form||||kg.|30%|-|
|||of pellets; lupulin|||||||
|1211||PLANTS AND PARTS OF PLANTS(INCLUDING SEEDS AND|||||||
|||FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN|||||||
|||PHARMACY<br>OR<br>FOR|INSECTICIDAL,|FUNGICIDAL|OR||||
|||SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED,|||||||
|||WHETHER OR NOT CUT,|CRUSHED OR POWDERED||||||
|1211 20 00|-|Ginseng roots||||kg.|30%|-|
|1211 30 00|-|Coca leaf||||kg.|30%|-|
|1211 40 00|-|Poppy straw||||kg.|30%|-|
|1211 50 00|-|Ephedra||||kg.|30%|-|
|1211 60 00|-|Bark of African cherry (Prunus africana)||||kg.|30%|-|
|1211 90|-|Other :|||||||
||---|Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind,|||||||
|||Endosperm, Mesocarp, Endocarp :|||||||
|1211 90 11|----|Ambrette seeds||||kg.|30%|-|
|1211 90 12|----|Nuxvomica, dried ripe seeds||||kg.|30%|-|
|1211 90 13|----|Psyllium seed (isobgul)||||kg.|30%|-|
|1211 90 14|----|Neem seed||||kg.|30%|-|
SECTION-VI
CHAPTER-34
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|8502 13 40|---|Of an output exceeding 2,000 kVA|u|7.5%|-|
|||but not exceeding 5,000 kVA||||
|8502 13 50|---|Of an output exceeding 5,000 kVA|u|7.5%|-|
|||but not exceeding 10,000 kVA||||
|8502 13 60|---|Of an output exceeding 10,000 kVA|u|7.5%|-|
|8502 20|-|Generating<br>sets<br>with<br>spark-ignition||||
|||internal combustion piston engines:||||
|8502 20 10|---|Electric portable generators of an output|u|10%|-|
|||not exceeding 3.5 kVA||||
|8502 20 90|---|Other|u|7.5%|-|
||-|Other generating sets :||||
|8502 31 00|--|Wind-powered|u|7.5%|-|
|8502 39|--|Other:||||
|8502 39 10|---|Powered by steam engine|u|7.5%|-|
|8502 39 20|---|Powered by water turbine|u|7.5%|-|
|8502 39 90|---|Other|u|7.5%|-|
|8502 40 00|-|Electric rotary converters|u|7.5%|-|
|8503||PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY||||
|||WITH THE MACHINES OF HEADING 8501 OR 8502||||
|8503 00|-|Parts suitable for use solely or principally||||
|||with the machines ofheading 8501 or 8502:||||
|8503 00 10|---|Parts of generator (AC or DC)|u|7.5%|-|
||---|Parts of electric motor :||||
|8503 00 21|----|Of DC motor|u|7.5%|-|
|8503 00 29|----|Other|u|7.5%|-|
|8503 00 90|---|Other|u|7.5%|-|
|8504||ELECTRICAL TRANSFORMERS, STATIC CONVERTERS||||
|||(FOR EXAMPLE, RECTIFIERS) AND INDUCTORS||||
|8504 10|-|Ballasts for discharge lamps or tubes :||||
|8504 10 10|---|Conventional type|u|7.5%|-|
|8504 10 20|---|For compact fluorescent lamps|u|7.5%|-|
|8504 10 90|---|Other|u|7.5%|-|
||-|Liquid dielectric transformers:||||
|8504 21 00|--|Having a power handling capacity|u|10%|-|
|||not exceeding 650 kVA||||
|8504 22 00|--|Having a power handling capacity exceeding|u|10%|-|
|||650 kVA but not exceeding 10,000 kVA||||
|8504 23|--|Having a power handling capacity||||
|||exceeding 10,000 kVA:||||
SECTION-V
CHAPTER-27
5. Ammonium dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
SECTION-II
CHAPTER-12
|(1)||||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|---|---|
|3402|90|41|----|Washing preparations (including auxiliary|kg.|10%|-|
|||||washing preparations) and cleaning||||
|||||preparations, having a basis of soap or other||||
|||||organic surface active agents||||
|3402|90|42|----|Cleaning or degreasing preparations not|kg.|10%|-|
|||||having a basis of soap or other organic||||
|||||surface active agents||||
|3402|90|49|----|Other|kg.|10%|-|
||||---|Washing preparations whether or not containing||||
|||||soap :||||
|3402|90|51|----|Washing preparations (including auxiliary|kg.|10%|-|
|||||washing preparations) and cleaning preparations,||||
|||||having a basis of soap or other||||
|||||organic surface active agents||||
|3402|90|52|----|Cleaning or degreasing preparations not|kg.|10%|-|
|||||having a basis of soap or other organic||||
|||||surface active agents||||
|3402|90|59|----|Other|kg.|10%|-|
||||---|Other :||||
|3402|90|91|----|Washing preparations (including auxiliary|kg.|10%|-|
|||||washing preparations) and cleaning||||
|||||preparations, having a basis of soap or other||||
|||||organic surface active agents||||
|3402|90|92|----|Cleaning or degreasing preparations not hav-|kg.|10%|-|
|||||ing a basis of soap or other organic||||
|||||surface active agents||||
|3402|90|99|----|Other|kg.|10%|-|
|3403||||LUBRICATING PREPARATIONS(INCLUDING CUTTING-||||
|||||OIL PREPARATIONS, BOLT OR NUT RELEASE||||
|||||PREPARATIONS, ANTI-RUST OR ANTI-CORROSION||||
|||||PREPARATIONS AND MOULD RELEASE PREPARATIONS,||||
|||||BASED ON LUBRICANTS) AND PREPARATIONS OF A||||
|||||KIND USED FOR THE OIL OR GREASE TREATMENT||||
|||||OF TEXTILE MATERIALS, LEATHER, FURSKINS OR||||
|||||OTHER MATERIALS, BUT EXCLUDING PREPARATIONS||||
|||||CONTAINING, AS BASIC CONSTITUENTS, 70 % OR||||
|||||MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS||||
|||||OBTAINED FROM BITUMINOUS MINERALS||||
||||-|Containing petroleum oils or oils obtained||||
|||||frombituminous minerals:||||
|3403|11|00|--|Preparations for the treatment of textile|kg.|7.5%|-|
|||||materials, leather, furskins or other materials||||
|3403|19|00|--|Other|kg.|7.5%|-|
||||-|Other:||||
|(1)|(2)|(3)|(4)|(5)|
|---|---|---|---|---|
||as specified under standard IS 1745||||
||--- Kerosene intermediate and oils obtained from||||
||kerosene intermediate:||||
|2710 19 31|---- Kerosene intermediate|kg.|5%|-|
|2710 19 32|---- Kerosene conforming to standard IS 1459|kg.|5%|-|
|2710 19 39|---- Aviation turbine fuels, kerosene type conforming to|kg.|5%|-|
||standard IS 1571||||
||--- Gas oil and oils obtained from gas oil:||||
|2710 19 41|---- Gas oil|kg.|5%|-|
|2710 19 42|---- Vacuum gas oil|kg.|5%|-|
|2710 19 43|---- Light diesel oil conforming to standard IS 15770|kg.|5%|-|
|2710 19 44|---- Automotive diesel fuel, not containing biodiesel,|kg.|2.5%|-|
||conforming to standard IS 1460||||
|2710 19 49|---- High flash high speed diesel fuel conforming to|kg.|2.5%|-|
||standard IS 16861||||
||--- Fuel oils conforming to standard IS 1593:||||
|2710 19 51|---- Grade LV|kg.|5%|-|
|2710 19 52|---- Grade MV1|kg.|5%|-|
|2710 19 53|---- Grade MV2|kg.|5%|-|
|2710 19 59|---- Grade HV|kg.|5%|-|
||--- Fuels (Class F) or marine fuels conforming to||||
||standard IS 16731:||||
|2710 19 61|---- Distillate oil|kg.|5%|-|
|2710 19 69|---- Residual oil|kg.|5%|-|
||--- Base oil and lubricating oil:||||
|2710 19 71|---- Base oil|kg.|5%|-|
|2710 19 72|---- Engine oil (internal combustion engine crankcase oils)|kg.|5%|-|
||conforming to standard IS 13656||||
|2710 19 73|---- Engine oil conforming to standard IS 14234|kg.|5%|-|
|2710 19 74|---- Automotive gear oil conforming to standard IS 1118|kg.|5%|-|
|2710 19 75|---- Industrial gear oil conforming to standard IS 8406|kg.|5%|-|
|2710 19 76|---- General purpose machinery and spindle oils|kg.|5%|-|
||conforming to standard IS 493||||
|2710 19 77|---- Turbine lubricating oil conforming to standard IS 1012|kg.|5%|-|
|2710 19 78|---- Other lubricating oil, conforming to any other BIS|kg.|5%|-|
||standard||||
|2710 19 79|---- Other lubricating oil, not conforming to any BIS|kg.|5%|-|
||standard||||
||--- Cuttingoil, hydraulic oil, industrial white oil, jute||||
||batching oil, mineral oil for cosmetic industry,||||
||transformer oil:||||
|2710 19 81|---- Cutting oil conforming to standard IS 1115|kg.|5%|-|
|2710 19 82|---- Cutting oil (neat) conforming to standard IS 3065|kg.|5%|-|
|2710 19 83|---- Hydraulic oil conforming to standard IS 3098 or|kg.|5%|-|
||IS 11656||||
5. The expression ―colouring matter‖ in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|1211 90 15|----|Jojoba seed|kg.|30%|-|
|1211 90 16|----|Garcinia|kg.|30%|-|
|1211 90 19|----|Other|kg.|30%|-|
||---|Leaves, Leaf bud, Galls, flowers, Inflorescence,||||
|||Spadix, Flower bud, Style and Stigma, Stamen||||
|||and pods :||||
|1211 90 21<br>1211 90 22<br>1211 90 23<br>1211 90 24<br>1211 90 25<br>1211 90 26<br>1211 90 29|----<br>----<br>----<br>----<br>----<br>----<br>----|Belladona leaves<br>Senna leaves and pods<br>Neem leaves<br>Gymnema<br>Cubeb<br>Pyrethrum<br>Other|kg.<br>kg.<br>kg.<br>kg.<br>kg.<br>kg.<br>kg.|30%<br>30%<br>30%<br>30%<br>30%<br>30%<br>30%|-<br>-<br>-<br>-<br>-<br>-<br>-|
||---|Bark, husk and rind :||||
|1211 90 31|----|Cascara sagrada bark|kg.|30%|-|
|1211 90 32|----|Psyllium husk (isobgul husk)|kg.|30%|-|
|1211 90 33|----|Gamboge fruit rind|kg.|30%|-|
|1211 90 34|----|Ashoka (Saraca asoca.)|kg.|30%|-|
|1211 90 35|----|Arjuna (Terminalia arjuna)|kg.|30%|-|
|1211 90 39|----|Other|kg.|30%|-|
||---|Roots, Root stalk, Bulb, Corn, Tuber, Stolon and||||
|||rhizome:||||
|1211 90 41<br>1211 90 42<br>1211 90 43<br>1211 90 44|----<br>----<br>----<br>----|Belladona roots<br>Galangal rhizomes and roots<br>Ipecac dried rhizome and roots<br>Serpentina roots (rowwalfia serpentina and<br>other species of rowwalfias)|kg.<br>kg.<br>kg.<br>kg.|30%<br>30%<br>30%<br>30%|-<br>-<br>-<br>-|
|1211 90 45|----|Zedovary roots|kg.|30%|-|
|1211 90 46|----|Kuth root|kg.|30%|-|
|1211 90 47|----|Sarasaparilla roots|kg.|30%|-|
|1211 90 48|----|Sweet flag rhizomes|kg.|30%|-|
|1211 90 49|----|Other|kg.|30%|-|
||---|Whole Plant, Aerial Part, Stem, Shoot and Wood :||||
|1211 90 51|----|Sandalwood chips and dust|kg.|30%|-|
|1211 90 52|----|Vinca rosea herbs|kg.|30%|-|
|1211 90 53|----|Mint|kg.|30%|-|
|1211 90 54|----|Agarwood|kg.|30%|-|
|1211 90 55|----|Chirata|kg.|30%|-|
|1211 90 56|----|Basil, hyssop, rosemary, sage and savory|kg.|30%|-|
|1211 90 57|----|Ashwagandha (Withania somnifera)|kg.|30%|-|
|1211 90 58|----|Giloy (Tinospora cordifolia)|kg.|30%|-|
|1211 90 59|---|Other|kg.|30%|-|
|1211 90 90|---|Other|kg.|30%|-|
|1212||LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR||||
|||BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR||||
|||DRIED, WHETHER OR NOT GROUND; FRUIT STONES||||
|||AND KERNELS AND OTHER VEGETABLE PRODUCTS||||
|||(INCLUDING UNROASTED CHICORY ROOTS OF THE||||
|||VARIETY CICHORIUM INTYBUS SATIVUM) OF A KIND||||
|||USED PRIMARILY FOR HUMAN CONSUMPTION, NOT||||
|||ELSEWHERE SPECIFIED OR INCLUDED||||
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|8504 23 10|---|Having a power handling capacity exceeding|u|10%|-|
|||10,000 kVA but not exceeding 50,000 kVA||||
|8504 23 20|---|Having a power handling capacity exceeding|u|10%|-|
|||50,000 kVA but not exceeding 1,00,000 kVA||||
|8504 23 30|---|Having a power handling capacity exceeding|u|10%|-|
|||1,00,000 kVA but not exceeding 2,50,000 kVA||||
|8504 23 40|---|Having a power handling capacity exceeding|u|10%|-|
|||2,50,000 kVA||||
||-|Other transformers:||||
|8504 31 00|--|Having a power handling capacity not exceeding|u|10%|-|
|||1 kVA||||
|8504 32 00|--|Having a power handling capacity exceeding|u|10%|-|
|||1 kVA but not exceeding 16 kVA||||
|8504 33 00|--|Having a power handling capacity exceeding|u|10%|-|
|||16 kVA but not exceeding 500 kVA||||
|8504 34 00|--|Having a power handling capacity exceeding|u|10%|-|
|||500 kVA||||
|8504 40|-|Static converters:||||
|8504 40 10|---|Electric inverter|u|20%|-|
||---|Rectifier :||||
|8504 40 21|----|Dip bridge rectifier|u|20%|-|
|8504 40 29|----|Other|u|20%|-|
|8504 40 30|---|Battery chargers|u|20%|-|
|8504 40 40|---|Voltage regulator and stabilizers (other than|u|20%|-|
|||automatic)||||
|8504 40 90|---|Other|u|20%|-|
|8504 50|-|Other inductors:||||
|8504 50 10|---|Choke coils (chokes)|u|7.5%|-|
|8504 50 90|---|Other|u|7.5%|-|
|8504 90|-|Parts :||||
|8504 90 10|---|Of transformers|kg.|10%|-|
|8504 90 90|---|Other|kg.|15%|-|
|8505||ELECTRO-MAGNETIC; PERMANENT MAGNETS AND ARTICLES<br>INTENDED TO BECOME PERMANENT MAGNETS AFTER||||
|||MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT||||
|||MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING<br>DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES||||
|||AND BRAKES; ELECTRO- MAGNETIC LIFTING HEADS||||
||-|Permanent magnets and articles intended to become||||
|||permanent magnets after magnetisation:||||
|8505 11|--|Of metal :||||
|8505 11 10|---|Ferrite cores|kg.|7.5%|-|
5. For the purposes of heading 3825, ―sewage sludge‖ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstablised sludge. Stablised sludge when suitable for use as fertiliser is excluded (Chapter 31).
|SECTION-V|SECTION-V||||CHAPTER-27|CHAPTER-27|
|---|---|---|---|---|---|---|
|(1)|||(2)|(3)|(4)|(5)|
|2710 19 84||----|Industrial white oil conforming to standard IS 1083|kg.|5%|-|
|2710 19 85||----|Insulating oil for transformer and circuit-breaker|kg.|5%|-|
||||(transformer and circuit-breaker oils) conforming to||||
||||standard IS 335 or IS 12463||||
|2710 19 86||----|Mineral oil for cosmetic industry conforming to|kg.|5%|-|
||||standard IS 7299||||
|2710 19 87||----|Jute batching oil conforming to standard IS 1758|kg.|5%|-|
|2710 19 88||----|Other cutting oil, hydraulic oil, industrial white oil,|kg.|5%|-|
||||jute batching oil, mineral oil for cosmetic industry,||||
||||transformer oil conforming to any other BIS standard||||
|2710 19 89||----|Other cutting oil, hydraulic oil, industrial white oil,|kg.|5%|-|
||||jute batching oil, mineral oil for cosmetic industry,||||
||||transformer oil, not conforming to any BIS standard||||
|2710 19 90||---|Other|kg.|5%|-|
|2710 20||-|Petroleum oils and oils obtained from bituminous||||
||||minerals (other than crude) and preparations not||||
||||elsewhere specified or included, containing by||||
||||weight 70 % or more of petroleum oils or of oils||||
||||obtained from bituminous minerals, these oils being||||
||||the basic constituents of the preparations, containing||||
||||biodiesel, other than waste oils:||||
|2710 20 10||---|Automotive diesel fuel, containing biodiesel,|kg.|2.5%|-|
||||conforming to standard IS 1460||||
|2710 20 20||---|Diesel fuel blend (B6 to B20) conforming to|kg.|2.5%|-|
||||standard IS 16531||||
|2710 20 90||---|Other|kg.|5%|-|
|||-|Waste oil :||||
|2710|91 00|--|Containing polychlorinated biphenyls|kg.|5%|-|
||||(PCBs), polychlorinated terphenyls||||
||||(PCTs) or polybrominated biphenyls(PBBs)||||
|2710|99 00|--|Other|kg.|5%|-|
|2711|||PETROLEUM GASES AND OTHER GASEOUS||||
||||HYDROCARBONS||||
|||-|Liquified :||||
|2711|11 00|--|Natural gas|kg.|2.5%|-|
|2711|12 00|--|Propane|kg.|2.5%|-|
|2711|13 00|--|Butanes|kg.|2.5%|-|
|2711|14 00|--|Ethylene, propylene, butylene and butadiene|kg.|5%|-|
|2711 19||--|Other:||||
|2711|19 10|---|LPG (for non-automotive purposes)|kg.|5%|-|
||||conforming to standard IS 4576||||
|2711|19 20|---|LPG (for automotive purposes) conforming to|kg.|5%|-|
||||standard IS 14861||||
|2711|19 90|---|Other|kg.|5%|-|
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|3403 91 00|--|Preparations for the treatment of textile|kg.|7.5%|-|
|||materials, leather, furskins or other materials||||
|3403 99 00|--|Other|kg.|7.5%|-|
|3404||ARTIFICIAL WAXES AND PREPARED WAXES||||
|3404 20 00|-|Of poly (oxyethylene) (polyethylene glycol)|kg.|10%|-|
|3404 90|-|Other:||||
|3404 90 10|---|Sealing wax (including bottle sealing wax)|kg.|10%|-|
|||in sticks, cakes or similar forms||||
|3404 90 20|---|Polyethylene wax|kg.|10%|-|
||---|Artificial waxes (including water soluble||||
|||waxes) prepared waxes, not emulsified or||||
|||containing solvents :||||
|3404 90 31|----|Poly brominated biphenyls|kg.|10%|-|
|3404 90 32|----|Poly chlorinated biphenyls|kg.|10%|-|
|3404 90 33|----|Poly chlorinated terphenyls|kg.|10%|-|
|3404 90 39|----|Other|kg.|10%|-|
|3404 90 90|---|Other|kg.|10%|-|
|3405||POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE,||||
|||FLOORS, COACHWORK, GLASS OR METAL, SCOURING||||
|||PASTES AND POWDERS AND SIMILAR PREPARATIONS||||
|||(WHETHER OR NOT IN THE FORM OF PAPER, WADDING, ||||
|||FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR||||
|||RUBBER, IMPREGNATED, COATED OR COVERED WITH||||
|||SUCH PREPARATIONS),EXCLUDING WAXES OF||||
|||HEADING3404||||
|3405 10 00|-|Polishes, creams and similar preparations|kg.|10%|-|
|||for footwear or leather||||
|3405 20 00|-|Polishes, creams and similar preparations|kg.|10%|-|
|||for the maintenance of wooden furniture, floors||||
|||or other wood work||||
|3405 30 00|-|Polishes and similar preparations for|kg.|10%|-|
|||coach-work, other than metal polishes||||
|3405 40 00|-|Scouring pastes and powders and other|kg.|10%|-|
|||scouring preparations||||
|3405 90|-|Other:||||
|3405 90 10|---|Polishes and compositions for application|kg.|10%|-|
|||to metal including diamond polishing powder||||
|||or paste||||
|3405 90 90|---|Other|kg.|10%|-|
|3406||CANDLES, TAPERS AND THE LIKE||||
|3406 00|-|Candles, tapers and the like:||||
|3406 00 10|---|Candles|kg.|25%|-|
|SECTION-V||||||CHAPTER-27|CHAPTER-27|
|---|---|---|---|---|---|---|---|
|||-|In gaseous state : |||||
|2711 21 00|--||Natural gas||kg.|5%|-|
|2711 29 00|--||Other||kg.|5%|-|
|2712|||PETROLEUM<br>JELLY, PARAFFIN|WAX,||||
||||MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX,|||||
||||OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER|||||
||||MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED|||||
||||BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER|||||
||||OR NOT COLOURED|||||
|2712 10||-|Petroleum jelly : |||||
|2712 10 10|---||Crude||kg.|5%|-|
|2712 10 90|---||Other||kg.|5%|-|
|2712 20 00||-|Paraffin wax containing by weight less||kg.|5%|-|
||||than 0.75 % of oil:|||||
|2712 90||-|Other :|||||
|2712 90 10|---||Micro-crystalline petroleum wax||kg.|5%|-|
|2712 90 20|---||Lignite wax||kg.|5%|-|
|2712 90 30|---||Slack wax||kg.|5%|-|
|2712 90 40|---||Paraffin wax containing by weight less||kg.|5%|-|
||||than 0.75 % of oil:|||||
|2712 90 90|---||Other||kg.|5%|-|
|2713|||PETROLEUM COKE, PETROLEUM BITUMEN AND|||||
||||OTHER RESIDUES OF PETROLEUM OILS OR OF OILS|||||
||||OBTAINED FROM BITUMINOUS MINERALS|||||
|||-|Petroleum coke :|||||
|2713 11|-|-|Not calcined:|||||
|2713 11 10|- -|-|Raw petroleum coke for anode making in||kg.|10%|-|
||||aluminium industry conforming to standard|||||
||||IS 17049|||||
|2713 11 90|- -|- <br>|Other||kg.|10%|-|
|2713 12|-|-|Calcined:|||||
|2713 12 10|- -|-|Calcined petroleum coke for anode making in||kg.|7.5%|-|
||||aluminium industry conforming to standard|||||
||||IS 17049|||||
|2713 12 90|- -|- <br>|Other||kg.|7.5%|-|
|2713 20 00||-|Petroleum bitumen||kg.|5%|-|
|2713 90 00||-|Other residues of petroleum oils or of oils||kg.|5%|-|
||||obtained from bituminous minerals|||||
|2714|||BITUMEN AND ASPHALT, NATURAL; BITUMINOUS|||||
||||OR OIL SHALE AND TAR SANDS; ASPHALTITES AND|||||
||||ASPHALTIC ROCKS|||||
|2714 10 00||-|Bituminous or oil shale and tar sands||kg.|5%|-|
|2714 90||-|Other :|||||
|2714 90 10|---||Asphalt, natural||kg.|5%|-|
5. Tariff item 3808 92 60 covers one of the following goods of sub-heading 3808 92 : Carbendazim (ISO) conforming to IS-8445.
|(1)|(2)|||(3)|(4)|(5)|
|---|---|---|---|---|---|---|
|8505 11 90|--- Other|||kg.|7.5%|-|
|8505 19 00|-- Other|||kg.|7.5%|-|
|8505 20 00|- Electro-magnetic couplings, clutches and brakes|||kg.|7.5%|-|
|8505 90 00|- Other, including parts|||kg.|7.5%|-|
|8506|PRIMARY CELLS AND PRIMARY BATTERIES||||||
|8506 10 00|- Manganese dioxide|||u|15%|-|
|8506 30 00|- Mercuric oxide|||u|15%|-|
|8506 40 00|- Silver oxide|||u|15%|-|
|8506 50 00|- Lithium|||u|15%|-|
|8506 60 00|- Air-zinc|||u|15%|-|
|8506 80|-Other primary cells and primary batteries:||||||
|8506 80 10|--- Button Cells|||u|15%|-|
|8506 80 90|--- Other|||u|15%|-|
|8506 90 00|- Parts|||kg.|10%|-|
|8507|ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS||||||
||THEREFOR, WHETHER OR NOT RECTANGULAR||||||
||(INCLUDING SQUARE) ||||||
|8507 10 00|- Lead-acid, of a kind used for starting|||u|15%|-|
||piston engines||||||
|8507 20 00|- Other lead-acid accumulators|||u|15%|-|
|8507 30 00|- Nickel-cadmium|||u|15%|-|
|8507 50 00|- Nickel-metal hydride|||u|15%|-|
|8507 60 00|- Lithium-ion|||u|20%|-|
|8507 80 00|- Other accumulators|||u|15%|-|
|8507 90|-Parts :||||||
|8507 90 10|--- Accumulator cases made of hard rubber|||kg.|10%|-|
||and separators||||||
|8507 90 90|--- Other|||kg.|10%|-|
|8508|VACUUM CLEANERS||||||
||-With self-contained electric motor:||||||
|8508 11 00|-- Of a power not exceeding 1,500 W|and having a||u|10%|-|
||dust<br>bag<br>or<br>other receptacle|capacity|not||||
||exceeding 20_l_||||||
|8508 19 00|-- Other|||u|10%|-|
|8508 60 00|- Other vacuum cleaners|||u|10%|-|
|8508 70 00|- Parts|||kg.|10%|-|
|8509|ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH||||||
||SELF CONTAINED ELECTRIC MOTOR, OTHER THAN||||||
||VACUUM CLEANERS OF HEADING8508.||||||
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
|SECTION-XVI||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|
|(1)|(2)||(3)|(4)|(5)|
|8509 40|-Food grinders and mixers; fruit or vegetable|||||
||juice extractors :|||||
|8509 40 10|--- Food grinders||u|20%|-|
|8509 40 90|--- Other||u|20%|-|
|8509 80 00|- Other appliances||u|20%|-|
|8509 90 00|- Parts||kg.|10%|-|
|8510|SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING|||||
||APPLIANCES, WITH SELF-CONTAINED|||||
||ELECTRIC MOTOR|||||
|8510 10 00|- Shavers||u|20%|-|
|8510 20 00|- Hair clippers||u|20%|-|
|8510 30 00|- Hair-removing appliances||u|20%|-|
|8510 90 00|- Parts||kg.|10%|-|
|8511|ELECTRICAL IGNITION OR STARTING EQUIPMENT OF|||||
||A KIND USED FOR SPARK-IGNITION OR COMPRESSION-|||||
||IGNITION INTERNAL COMBUSTION ENGINES(FOR|||||
||EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS,|||||
||IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS,|||||
||STARTER MOTORS); GENERATORS(FOR EXAMPLE,|||||
||DYNAMOS, ALTERNATORS) AND CUT- OUTS OF A KIND|||||
||USED IN CONJUNCTION WITH SUCH ENGINES|||||
|8511 10 00|- Sparking plugs||u|15%|-|
|8511 20|-Ignition magnetos; magneto-dynamos;|||||
||magnetic flywheels :|||||
|8511 20 10|--- Electronic ignition magnetos||u|15%|-|
|8511 20 90|--- Other||u|15%|-|
|8511 30|-Distributors; ignition coils :|||||
|8511 30 10|--- Distributors||u|15%|-|
|8511 30 20|--- Ignition coils||u|15%|-|
|8511 40 00|- Starter motors and dual purpose starter-generators||u|15%|-|
|8511 50 00|- Other generators||u|15%|-|
|8511 80 00|- Other equipment||u|15%|-|
|8511 90 00|- Parts||kg.|15%|-|
|8512|ELECTRICAL LIGHTING OR<br>SIGNALLING EQUIPMENT|||||
||(EXCLUDING<br>ARTICLES<br>OF<br>HEADING|8539),||||
||WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, |||||
||OF A KIND USED FOR CYCLES OR MOTOR VEHICLES|||||
|8512 10 00|- Lighting or visual signalling equipment||u|15%|-|
||of a kind used on bicycles|||||
|8512 20|-Other lighting or visual signalling equipment :|||||
|8512 20 10|--- Head lamps, tail lamps, stop lamps, side||u|15%|-|
||lamps and blinkers|||||
5. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(ii) pigments or othercolouringmatter, other thanthoseaddedsolelyforthe purpose of identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);
(B) the presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material :
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following:
heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), anti-oxidants, coagulants, crumbling agents, freezeresisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
|SECTION-XVI||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|
|(1)||(2)|(3)|(4)|(5)|
|8512 20 20|---|Other automobile lighting equipment|u|15%|-|
|8512 20 90|---|Other|u|15%|-|
|8512 30|-|Sound signalling equipment:||||
|8512 30 10|---|Horns|u|15%|-|
|8512 30 90|---|Other|u|15%|-|
|8512 40 00|-|Windscreen wipers, defrosters and demisters|u|15%|-|
|8512 90 00|-|Parts|kg.|15%|-|
|8513||PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION||||
|||BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE,||||
|||DRY BATTERIES, ACCUMULATORS, MAGNETOS),OTHER||||
|||THAN LIGHTING EQUIPMENT OF HEADING8512||||
|8513 10|-|Lamps :||||
|8513 10 10|---|Torch|u|10%|-|
|8513 10 20|---|Other flash-lights excluding those for|u|7.5%|-|
|||photographic purposes||||
|8513 10 30|---|Miners‗ safety lamps|u|7.5%|-|
|8513 10 40|---|Magneto lamps|u|7.5%|-|
|8513 10 90|---|Other|u|7.5%|-|
|8513 90 00|-|Parts|kg.|7.5%|-|
|8514||INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND||||
|||OVENS(INCLUDING THOSE FUNCTIONING BY INDUCTION||||
|||OR DIELECTRIC LOSS); OTHER INDUSTRIAL OR||||
|||LABORATORY EQUIPMENT FOR THE HEAT TREATMENT||||
|||OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS||||
||-|Resistance heated furnaces and ovens:||||
|8514 11 00|--|Hot isostatic presses|u|7.5%|-|
|8514 19 00|--|Other|u|7.5%|-|
|8514 20 00|-|Furnaces and ovens functioning by induction|u|7.5%|-|
|||or dielectric loss||||
||-|Other furnaces and ovens:||||
|8514 31 00|--|Electron beam furnaces|u|7.5%|-|
|8514 32 00|--|Plasma and vacuum arc furnaces|u|7.5%|-|
|8514 39 00|--|Other|u|7.5%|-|
|8514 40 00|-|Other equipment for the heat treatment of|u|7.5%|-|
|||materials by induction or dielectric loss||||
|8514 90 00|-|Parts|kg.|7.5%|-|
|8515||ELECTRIC(INCLUDING ELECTRICALLY HEATED GAS),||||
|||L AS E R O R O T HER L IG H T OR P H O T O B E AM,||||
|||ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR||||
|||PLASMA ARC SOLDERING, BRAZING OR WELDING||||
|||MACHINES AND APPARATUS, WHETHER OR NOT||||
|||CAPABLE OF CUTTING; ELECTRIC MACHINES AND||||
|||APPARATUS FOR HOT SPRAYING OF METALS OR||||
|||CERMETS||||
||-|Brazing or soldering machines and apparatus:||||
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
SECTION-XVI
CHAPTER-85
==> picture [470 x 19] intentionally omitted <==
5. For the purposes of heading 4802, the expressions ―paper and paperboard, of a kind used for writing, printing or other graphic purposes‖ and ―non-perforated punch-cards and punch tape paper‖ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
(A) For paper or paperboard weighing not more than 150 g/m2 :
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process,
and
1. weighing not more than 80 g/m[2 ] ; or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80 g/m[2 ] ; or
|8515|11|00|--|Soldering irons and guns||||u|10%|-|
|---|---|---|---|---|---|---|---|---|---|---|
|8515|19|00|--|Other||||u|10%|-|
||||-|Machines and apparatus<br>for |resistance welding||||||
|||||of metal :|||||||
|8515|21||--|Fully or partly automatic:|||||||
|8515|21|10|---|Automatic spot welding machinery||||u|10%|-|
|8515|21|20|---|Automatic butt welding machinery||||u|10%|-|
|8515|21|90|---|Other||||u|10%|-|
|8515|29|00|--|Other||||u|10%|-|
||||-|Machines and apparatus for arc (including|||||||
|||||plasma arc) welding of metals|:||||||
|8515|31|00|--|Fully or partly automatic||||u|10%|-|
|8515|39||--|Other:|||||||
|8515|39|10|---|AC arc welding machinery||||u|10%|-|
|8515|39|20|---|Argon arc welding machinery||||u|10%|-|
|8515|39|90|---|Other||||u|10%|-|
|8515|80||-|Other machines and apparatus:|||||||
|8515|80|10|---|High-frequency plastic welding|machine|||u|10%|-|
|8515|80|90|---|Other||||u|10%|-|
|8515|90|00|-|Parts||||kg.|7.5%|-|
|8516||||ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS|||||||
|||||AND IMMERSION HEATERS; ELECTRIC||SPACE HEATING|||||
|||||APPARATUS AND SOIL HEATING APPARATUS; ELECTRO- |||||||
|||||THERMIC HAIR-DRESSING APPARATUS(FOR EXAMPLE, HAIR|||||||
|||||DRYERS, HAIR CURLERS, CURLING|TONG HEATERS) AND||||||
|||||HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER|||||||
|||||ELECTRO-THERMIC APPLIANCES OF A||KIND USED FOR|||||
|||||DOMESTIC<br>PURPOSES; <br>ELECTRIC|HEATING<br>RESISTORS, ||||||
|||||OTHER THAN THOSE OF HEADING8545|||||||
|8516|10|00|-|Electric space heating apparatus||and|electric soil|u|20%|-|
|||||heating apparatus :||||||-|
|8516|21|00|--|Storage heating radiators||||u|20%||
|8516|29|00|--|Other||||u|20%|-|
||||-|Electro-thermic<br>hair-dressing|<br>or||hand-drying||||
|||||apparatus :|||||||
|8516|31|00|--|Hair dryers||||u|20%|-|
|8516|32|00|--|Other hair-dressing apparatus||||u|20%|-|
|8516|33|00|--|Hand-drying apparatus||||u|20%|-|
|8516|40|00|-|Electric smoothing irons||||u|20%|-|
|8516|50|00|-|Microwave ovens||||u|20%|-|
|8516|60|00|-|Other ovens; cookers, cooking|plates, boiling rings,|||u|20%|-|
|||||grillers and roasters|||||||
5. Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m[2] /g.
CHAPTER-48
SECTION-X
5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
|(1)|(2)|||(3)|(4)|(5)|
|---|---|---|---|---|---|---|
||-Other electro-thermic appliances:||||||
|8516 71 00|-- Coffee or tea makers|||u|20%|-|
|8516 72 00|-- Toasters|||u|20%|-|
|8516 79|--Other:||||||
|8516 79 10|--- Electro-thermic fluid heaters|||u|20%|-|
|8516 79 20|--- Electrical or electronic devices for repelling insects|||u|20%|-|
||(for example, mosquitoes or other similar kind of||||||
||insects)||||||
|8516 79 90|--- Other|||u|20%|-|
|8516 80 00|- Electric heating resistors|||u|20%|-|
|8516 90 00|- Parts|||kg.|10%|-|
|8517|TELEPHONE SETS, INCLUDING SMARTPHONES AND OTHER||||||
||TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER||||||
||WIRELESS N ET WORKS: ||||||
||OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION||||||
||OF<br>VOICE, <br>IMAGES<br>OR OTHER|DATA, <br>INCLUDING|||||
||APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS||||||
||NETWORK(SUCH AS A LOCAL OR WIDE AREA NETWORK),||||||
||OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF||||||
||HEADING8443, 8525, 8527OR8528||||||
||-Telephone<br>_sets, including_smartphones and other||||||
||telephones_for cellular networks or_|for other|||||
||wireless networks:||||||
|8517 11|--Line telephone sets with cordless|handsets:|||||
|8517 11 10|--- Push button type|||u|Free|-|
|8517 11 90|--- Other|||u|Free|-|
|8517 13 00|-- Smartphones|||u|20%|-|
|8517 14 00|-- Other telephones for cellular networks or for other|||u|20%|-|
||wireless networks||||||
|8517 18|--Other:||||||
|8517 18 10|--- Push button type|||u|Free|-|
|8517 18 90|--- Other|||u|Free|-|
||-Other apparatus for transmission or reception of||||||
||voice, images or other data, including apparatus||||||
||for communication in a wired or|wireless network|||||
||(such as a local or wide area network):||||||
|8517 61 00|-- Base stations|||u|20%|-|
|8517 62|--Machines<br>for<br>the<br>reception,|conversion|and||||
||transmission or regeneration of |voice, images |or||||
||other<br>data,<br>including<br>switching and<br>routing||||||
||apparatus:||||||
5. For the purposes of headings 5204, 5401 and 5508, the expression ―sewing thread‖ means multiple (folded) or cabled yarn :
(a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
(b) dressed for use as sewing thread; and
- (c) with a final ―Z‖ twist.
5. For the purposes of heading 5806, the expression ―narrow woven fabrics‖ means:
(a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 5808.
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|8517 62 10|---|PLCC equipment|u|Free|-|
|8517 62 20|---|Voice frequency telegraphy|u|Free|-|
|8517 62 30|---|Modems (modulators-demodulators) for xDSL based|<br>u|Free|-|
|||Wireline Telephony||||
|8517 62 50|---|Digital loop carrier system(DLC)|u|Free|-|
|8517 62 60|---|Synchronous digital hierarchy system(SDH)|u|Free|-|
|8517 62 70|---|Multiplexers, statistical multiplexers for PDH based|<br>u|Free|-|
|||Wireline Telephony||||
|8517 62 90|---|Other|u|20%|-|
|8517 69|--|Other:||||
|8517 69 10|---|ISDN System|u|Free|-|
|8517 69 20|---|ISDN terminal adaptor|u|Free|-|
|8517 69 40|---|X 25 Pads|u|Free|-|
|8517 69 60|---|Set top boxes for gaining access to internet for|<br>u|Free|-|
|||Wireline Telephony||||
|8517 69 70|---|Attachments for telephones|u|Free|-|
|8517 69 90|---|Other|u|*20%|-|
||-|Parts:||||
|8517 71 00|--|Aerials and aerial reflectors of all kinds; parts|u|20%|-|
|||suitable for use therewith||||
|8517 79|--|Other:||||
|8517 79 10|---|Populated, loaded or stuffed printed circuit boards|u|20%|-|
|8517 79 90|---|Other|u|15%|-|
|8518||MICROPHONES AND STANDS THEREFOR: LOUDSPEAKERS,||||
|||WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES:||||
|||HEADPHONES ANDEARPHONES, WHETHER OR NOT||||
|||COMBINED WITH A MICROPHONE, AND SETS CONSISTING||||
|||OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS:||||
|||AUDIO-FREQUENCY ELECTRIC AMPLIFIERS: ELECTRIC||||
|||SOUND AMPLIFIER SETS||||
|8518 10 00|-|Microphones and stands therefor_Loudspeakers,_|u|15%|-|
||-|whether or not mounted in their enclosures :||||
|8518 21|--|Single loudspeakers, mounted in their enclosures:||||
|8518 21 10|---|Wireless|kg.|20%|-|
|8518 21 90|---|Other|kg.|20%|-|
|8518 22|--|Multiple loudspeakers, mounted in the same||||
|||Enclosure:||||
|8518 22 10|---|Wireless|kg.|20%|-|
|8518 22 90|---|Other|kg.|20%|-|
|8518 29|--|Other:||||
|8518 29 10|---|Wireless|kg.|20%|-|
|8518 29 90|---|Other|kg.|20%|-|
|8518 30|-|Headphones and earphones, whether or not||||
|||combined with a microphone, and sets consisting||||
|||of a microphone and one or more loudspeakers:||||
|8518 30 11|----|True Wireless Stereo [TWS] Sound channel not|kg.|20%|-|
|||connected by wire]||||
|8518 30 19|----|Other|kg.|20%|-|
|8518 30 20|---|Headphones and earphones, whether or not|kg.|20%|-|
|||combined with a microphone, and capable of||||
|||connecting only through wired medium||||
5. For the purposes of heading 5906, the expression ―rubberised textile fabrics‖ means:
- (a) textile fabrics impregnated, coated, covered or laminated with rubber:
(i) weighing not more than 1,500 g/m[2] ; or
(ii) weighing more than 1,500 g/m[2 ] and containing more than 50% by weight of textile material;
CHAPTER-59
SECTION-XI
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and
(c) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811.
|8518|30|90|---|Other|kg.|20%|-|
|---|---|---|---|---|---|---|---|
|8518|40|00|-|Audio-frequency electric amplifiers|u|15%|-|
|8518|50|00|-|Electric sound amplifier sets|u|10%|-|
|8518|90|00|-|Parts|u|15%|-|
|8519||||SOUND RECORDING OR REPRODUCING APPARATUS||||
|8519|20|00|-|Apparatus operated by coins, banknotes, bank cards, u||10%|-|
|||||tokens or by other means of payment||||
|8519|30|00|-|Turntables (record-decks)|u|10%|-|
||||-|Other apparatus:||||
|8519|81|00|--|Using magnetic, optical or semiconductor media|u|10%|-|
|8519|89||--|Other:||||
|8519|89|10|---|Audio Compact disc player|u|10%|-|
|8519|89|20|---|Compact disc changer including mini disc player|u|10%|-|
|||||or laser disc player||||
|8519|89|30|---|Time Code recorder|u|10%|-|
|8519|89|40|---|MP-3 player|u|10%|-|
|8519|89|90|---|Others|u|10%|-|
|8521||||VIDEO RECORDING OR REPRODUCING APPARATUS,||||
|||||WHETHER OR NOT INCORPORATING A VIDEO TUNER||||
|8521|10||-|Magnetic tape-type : ||||
||||---|Cassette tape-type : ||||
|8521|10|11|----|Professional video tape recorders with ¾‖|u|10%|-|
|||||or 1‖ tape||||
|8521|10|12|----|Video recorders betacam or betacam SP or|u|10%|-|
|||||digital betacam S-VHS or digital-S||||
|8521|10|19|----|Other|u|10%|-|
||||---|Spool type :||||
|8521|10|21|----|Professional video tape recorders with ¾‖|u|10%|-|
|||||or 1‖ tape||||
|8521|10|22|----|Video recorders betacam or betacam SP or|u|10%|-|
|||||digital betacam S-VHS or digital-S||||
|8521|10|29|----|Other|u|10%|-|
||||---|Other:||||
|8521|10|91|----|Professional video tape recorders with ¾‖|u|10%|-|
|||||or 1‖ tape solid state or otherwise||||
|8521|10|92|----|Video recorders betacam or betacam SP|u|10%|-|
|||||or digital betacam S-VHS or digital-S||||
|8521|10|99|---|Other|u|10%|-|
|8521|90||-|Other:||||
|8521|90|10|---|Video duplicating system with master|u|10%|-|
|||||and slave control||||
|8521|90|20|---|DVD player|u|10%|-|
|8521|90|90|---|Other|u|20%|-|
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
|SECTION-XVI||||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|---|---|
|(1)||(2)|||(3)|(4)|(5)|
|8522||PARTS AND ACCESSORIES SUITABLE FOR |USE SOLELY|||||
|||OR PRINCIPALLY WITH THE APPARATUS OF||HEADINGS||||
|||8519 OR 8521||||||
|8522 10 00|-|Pick-up cartridges|||kg.|10%|-|
|8522 90 00|-|Other|||kg.|10%|-|
|8523||DISCS, TAPES, SOLID-STATE NON-VOLATILE||||||
|||STORAGE DEVICES, "SMART CARDS" AND OTHER||||||
|||MEDIA FOR THE RECORDING OF SOUND OR OF||||||
|||OTHER<br>PHENOMENA, <br>WHETHER|OR<br>NOT|||||
|||RECORDED, INCLUDING<br>MATRICES<br>AND||MASTERS||||
|||FOR THE PRODUCTION OF DISCS, BUT EXCLUDING||||||
|||PRODUCTS OF CHAPTER37||||||
||-|Magnetic media:||||||
|8523 21 00|--|Cards incorporating a magnetic stripe|||u|10%|-|
|8523 29|--|Other:||||||
|8523 29 10|---|Audio cassettes|||u|10%|-|
|8523 29 20|---|Video cassettes|||u|10%|-|
|8523 29 30|---|Video magnetic tape including those in||hubs and|u|10%|-|
|||reels, rolls, pancakes and jumbo rolls||||||
|8523 29 40|---|¾‖ and 1‖ video cassettes|||u|10%|-|
|8523 29 50|---|½‖ video cassettes suitable to work with betacam,|||u|10%|-|
|||betacam SP/M II and VHS typeVCR||||||
|8523 29 60|--|Other video cassettes and tapes ¾‖ and 1‖ video|||u|10%|-|
|||cassettes||||||
|8523 29 70|---|All kinds of Magnetic discs|||u|10%|-|
|8523 29 80|---|Cartridge tape|||u|10%|-|
|8523 29 90|---|Other|||u|10%|-|
||-|Optical media:||||||
|8523 41|- -|Unrecorded:||||||
|8523 41 10|- - -|Compact disc (Audio/video)|||u|10%|-|
|8523 41 20|- - -|Blank master discs (that is, substrate) for producing|||u|10%|-|
|||stamper for compact disc||||||
|8523 41 30|- - -|Matrices for production of records; prepared record||||||
|||blank|||u|10%|-|
|8523 41 40|- - -|Cartridge tape|||u|10%|-|
|8523 41 50|- - -|1/2" Videocassette suitable to work with||digital VCR|u|10%|-|
|8523 41 60|- - -|DVD|||u|10%|-|
|8523 41 90|- --|Other|||u|10%|-|
|8523 49|- -|Other :||||||
|8523 49 10|- - -|Compact disc (Audio)|||u|10%|-|
|8523 49 20|- - -|Compact disc (video)|||u|10%|-|
|8523 49 30|- - -|Stamper for CD audio, CD video and CD-ROM|||u|10%|-|
|8523 49 40|- - -|DVD|||u|10%|-|
|8523 49 50|- - -|Matrices for production of records; prepared record||||||
|||blank||||||
|8523 49 60|- - -|Cartridge tape|||u|10%|-|
|8523 49 70|- - -|1/2" Videocassette suitable to work with digital VCR|||u|10%|-|
|8523 49 90|- --|Other|||u|10%|-|
||-|Semi-conductor media:||||||
|8523 51 00|--|Solid-state non-volatile storage devices|||u|10%|-|
5. For the purposes of heading 6209 :
(a) the expression ―babies‗ garments and clothing accessories‖ means articles for young children of a body height not exceeding 86 cm;
(b) articles which are, prima facie, classifiable both in heading 6209 and in other headings of this Chapter are to be classified in heading 6209.
|SECTION-XVI||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|
|(1)||(2)|(3)|(4)|(5)|
|8523 52|--|Smart cards:||||
|8523 52 10|---|SIM cards|u|Free|-|
|8523 52 20|---|Memory Cards|u|Free|-|
|8523 52 90|---|Other|u|Free|-|
|8523 59|--|Other||||
|8523 59 10|---|Proximity cards and tags|u|Free|-|
|8523 59 90|---|Other|u|10%||
|8523 80|---|Other:||||
|8523 80 10|---|Gramophone records|u|10%|-|
|8523 80 20|---|Information technology software|u|10%|-|
|8523 80 30|---|Audio-visual news or audio visual views|u|10%|-|
|8523 80 40|---|Children‗s video films|u|10%|-|
|8523 80 50|---|Video tapes of educational nature|u|10%|-|
|8523 80 60|---|2-D/ 3D computer graphics|u|10%|-|
|8523 8090|---|Other|u|10%|-|
|8524||FLAT PANEL DISPLAY MODULES, WHETHER OR NOT||||
|||INCORPORATING TOUCH-SENSITIVE SCREENS||||
||-|Without drivers or control circuits:||||
|8524 11<br>8524 11 10<br>8524 11 20<br>8524 11 30<br>8524 11 90<br> <br> <br> <br> <br>|--<br>---<br>---<br>---<br>---|Of liquid crystals :<br>For the goods of sub-heading 8471 30 or 8471 41<br>For the goods of sub-heading 8517 13 or 8517 14<br>For the goods of sub-heading 8528 72 or 8528 73<br>Other|u<br>u<br>u<br>u|15%<br>15%<br>15%<br>15%|-<br>-<br>-<br>-|
|8524 12<br>8524 12 10<br>8524 12 20<br>8524 12 30<br>8524 12 90<br> <br> <br> <br> <br>|--<br>---<br>---<br>---<br>---|Of organic light-emitting diodes (OLED) :<br>For the goods of sub-heading 8471 30 or 8471 41<br>For the goods of sub-heading 8517 13 or 8517 14<br>For the goods of sub-heading 8528 72 or 8528 73<br>Other|u<br>u<br>u<br>u|15%<br>15%<br>15%<br>15%|-<br>-<br>-<br>-|
|8524 19<br>8524 19 10<br>8524 19 20<br>8524 19 30<br>8524 19 90<br> <br> <br> <br> <br>|--<br>---<br>---<br>---<br>---|Other :<br>For the goods of sub-heading 8471 30 or 8471 41<br>For the goods of sub-heading 8517 13 or 8517 14<br>For the goods of sub-heading 8528 72 or 8528 73<br>Other|u<br>u<br>u<br>u|15%<br>15%<br>15%<br>15%|-<br>-<br>-<br>-|
||-|Other:||||
|8524 91<br>8524 91 10<br>8524 91 20<br>8524 91 30<br>8524 91 90<br> <br> <br> <br> <br>|--<br>---<br>---<br>---<br>---|Of liquid crystals :<br>For the goods of sub-heading 8471 30 or 8471 41<br>For the goods of sub-heading 8517 13 or 8517 14<br>For the goods of sub-heading 8528 72 or 8528 73<br>Other|u<br>u<br>u<br>u|15%<br>15%<br>15%<br>15%|-<br>-<br>-<br>-|
|8524 92<br>|--|Of organic light-emitting diodes (OLED) :||||
|8524 92 10<br>|---|For the goods of sub-heading 8471 30 or 8471 41|u|15%|-|
|8524 92 20<br>|---|For the goods of sub-heading 8517 13 or 8517 14|u|15%|-|
|8524 92 30<br>|---|For the goods of sub-heading 8528 72 or 8528 73|u|15%|-|
|8524 92 90<br>|---|Other|u|15%|-|
|8524 99<br>|--|Other :||||
|8524 99 10<br>|---|For the goods of sub-heading 8471 30 or 8471 41|u|15%|-|
|8524 99 20<br>|---|For the goods of sub-heading 8517 13 or 8517 14|u|15%|-|
|8524 99 30<br>|---|For the goods of sub-heading 8528 72 or 8528 73|u|15%|-|
|852499 90<br>|---|Other|u|15%|-|
|8525||TRANSMISSION APPARATUS FOR RADIO-BROADCASTING||||
|||OR TELEVISION, WHETHER OR NOT INCORPORATION||||
|||RECEPTION APPARATUS OR SOUND RECORDING OR||||
5. For the purposes of this Chapter, anyalloy(includinga sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2% by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
(a) an alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) an alloy containing 2% or more, by weight, of gold but not platinum, or less than 2% by weight, of platinum, is to be treated as an alloy of gold;
(c) other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
|SECTION-XVI||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|
|||REPRODUCING APPARATUS; TELEVISION CAMERAS, ||||
|||DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS||||
|8525 50|-|Transmission apparatus:||||
|8525 50 10|---|Radio broadcast transmitter|u|7.5%|-|
|8525 50 20|---|TV broadcast transmitter|u|7.5%|-|
|8525 50 30|---|Broadcast equipment sub-system|u|7.5%|-|
|8525 50 40|---|Communication jamming equipment|u|7.5%|-|
|8525 50 90|---|Other|u|7.5%|-|
|8525 60 00|-|Transmission apparatus incorporating reception|u|Free|-|
|||apparatus||||
||-|Television cameras, digital cameras and video||||
|||camera recorders:||||
|8525 81 00|--|High-speed goods as specified in sub-heading Note 1|u|20%|-|
|||to this Chapter||||
|8525 82 00|--|Other, radiation-hardened or radiation-tolerant goods|u|20%|-|
|||as specified in sub-heading Note 2 to this Chapter||||
|8525 83 00|--|Other, night vision goods as specified in sub-heading|u|20%|-|
|||Note 3 to this Chapter||||
|8525 89 00|--|Other|u|20%|-|
|8526||RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS||||
|||AND RADIO REMOTE CONTROL APPARATUS||||
|8526 10 00|-|Radar apparatus|u|7.5%|-|
||-|Other:||||
|8526 91|--|Radio navigational aid apparatus:||||
|8526 91 10|---|Direction measuring equipment|u|7.5%|-|
|8526 91 20|---|Instrument landing system|u|7.5%|-|
|8526 91 30|---|Direction finding equipment|u|7.5%|-|
|8526 91 40|---|Non-directional beacon|u|7.5%|-|
|8526 91 50|---|VHF omni range equipment|u|7.5%|-|
|8526 91 90|---|Other|u|7.5%|-|
|8526 92 00|--|Radio remote control apparatus|u|7.5%|-|
|8527||RECEPTION APPARATUS FOR<br>RADIO-BROADCASTING||||
|||WHETHER OR NOT COMBINED, IN THE SAMEHOUSING,||||
|||WITH SOUND RECORDING OR REPRODUCING APPARATUS||||
|||OR A CLOCK||||
||-|Radio-broadcast receivers capable of operating||||
|||without an external source of power:||||
|8527 12 00|--|Pocket-size radio cassette-players|u|10%|-|
|8527 13 00|--|Other apparatus combined with sound recording or|u|10%|-|
|||reproducing apparatus||||
|8527 19 00|--|Other|u|10%|-|
||-|Radio-broadcast receivers not capable of operating||||
|||without an external source of power, of a kind||||
|||used in motor vehicles:||||
|8527 21 00|--|Combined with sound recording or reproducing|u|10%|-|
|||apparatus||||
|8527 29 00|--|<br>Other|u|10%|-|
||-|<br>Other:||||
|8527 91 00|--|<br>Combined with sound recording or reproducing|u|10%|-|
|||apparatus||||
|8527 92 00|--|<br>Not combined with sound recording or reproducing|u|10%|-|
|||apparatus but combined with a clock||||
|8527 99 00|--|<br>Other|u|10%|-|
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) :
(a) an alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
SECTION-XV
CHAPTER-72
(b) an alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
(c) in this Section, the term ―alloys‖ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
|SECTION-XVI||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|
|8528||MONITORS AND PROJECTORS, NOT INCORPORATING||||
|||TELEVISION<br>RECEPTION<br>APPARATUS,<br>RECEPTION||||
|||APPARATUS FOR TELEVISION, WHETHER OR NOT||||
|||INCORPORATING RADIO-BROADCASTRECEIVERS OR SOUND||||
|||OR VIDEO RECORDING OR REPRODUCING APPARATUS||||
||-|Cathode-ray tube monitors:||||
|8528 42 00|--|Capable of directly connecting to and designed for|u|10%|-|
|||use with an automatic data processing machine of||||
|||heading8471||||
|8528 49 00|--|Other|u|10%|-|
||-|Other monitors:||||
|8528 52 00|--|Capable of directly connecting to and designed for|u|10%|-|
|||use with an automatic data processing machine of||||
|||heading 8471||||
|8528 59 00|--|Other|u|10%|-|
||-|Projectors:||||
|8528 62 00|--|Capable of directly connecting to and designed for|u|10%|-|
|||use with an automatic data processing machine of||||
|||heading 8471||||
|8528 69 00|--|Other|u|10%|-|
||-|Reception apparatus for television, whether or||||
|||not incorporating radio-broadcast receivers or||||
|||sound or video recording or reproducing||||
|||apparatus:||||
|8528 71 00|--|Not designed to incorporate a video display or|u|20%|-|
|||screen||||
|8528 72|--|Other, colour:||||
|8528 72 11|----|Television set of screen size upto 36 cm|u|20%|-|
|8528 72 12|----|Television set of screen size exceeding 36 cm but|u|20%|-|
|||not exceeding 54 cm||||
|8528 72 13|----|Television set of screen size exceeding 54 cm|u|20%|-|
|||but not exceeding 68 cm||||
|8528 72 14|----|Television set of screen size exceeding 68 cm|u|20%|-|
|||but not exceeding 74 cm||||
|8528 72 15|----|Television set of screen size exceeding 74 cm|u|20%|-|
|||but not exceeding 87 cm||||
|8528 72 16|----|Television set of screen|u|20%|-|
|||size exceeding 87 cm but not exceeding 105 cm||||
|8528 72 17|----|Television set of screen size exceeding 105 cm|u|20%|-|
|8528 72 18|----|Liquid crystal display television set of screen|u|20%|-|
|||size below 63 cm||||
|8528 72 19|----|Other|u|20%|-|
|8528 73|--|Other, Monochrome:||||
|8528 73 10|---|Liquid crystal display television set of screen size|u|10%|-|
|||below 25 cm||||
|8528 73 90|---|Other|u|10%|-|
|8529||PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY||||
|||WITH THE APPARATUS OF HEADINGS8524TO8528||||
|8529 10|-|Aerials and aerial reflectors of all kinds;||||
|||parts suitable for use therewith:||||
5. For the purposes of these Notes, the expression ―machine‖ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(a) in Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) in Chapter 87 if designed to travel over land or over both land and water;
(c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing - stages or also able to travel over ice.
SECTION-XVII
CHAPTER-86
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
|(1)|(2)|(3)|(4)|(5)|
|---|---|---|---|---|
||---Dish antenna :||||
|8529 10 11|---- For communication jamming equipment|u.|7.5%|-|
|8529 10 12|---- For amateur radio communication equipment|u|7.5%|-|
|8529 10 19|---- Other|u|10%|-|
||---Other aerials or antenna :||||
|8529 10 21|---- For communication jamming equipment|u|7.5%|-|
|8529 10 22|---- For amateur radio communication equipment|u|7.5%|-|
|8529 10 29|---- Other|u|10%|-|
||---Other:||||
|8529 10 91|---- For communication jamming equipment|u|7.5%|-|
|8529 10 92|---- For amateur radio communication equipment|u|7.5%|-|
|8529 10 99|---- Other|u|15%|-|
|8529 90|-Other:||||
|8529 90 10|--- For communication jamming equipment|u|7.5%|-|
|8529 90 20|--- For amateur radio communication equipment|u|7.5%|-|
|8529 90 90|--- Other|u|15%|-|
|8530|ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC||||
||CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ||||
||ROADS, INLAND WATERWAYS, PARKING FACILITIES, ||||
||PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN||||
||THOSE OF HEADING8608)||||
|8530 10|-Equipment for railways or tramways:||||
|8530 10 10|--- For railways|u|7.5%|-|
|8530 10 20|--- For tramways|u|7.5%|-|
|8530 80 00|- Other equipment|u|7.5%|-|
|8530 90 00|- Parts|kg.|7.5%|-|
|8531|ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS||||
||(FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, ||||
||BURGLAR OR FIRE ALARMS),OTHER THAN THOSE OF||||
||HEADING8512OR8530||||
|8531 10|-Burglar or fire alarms and similar apparatus :||||
|8531 10 10|--- Burglar alarm|u|10%|-|
|8531 10 20|--- Fire alarm|u|10%|-|
|8531 10 90|--- Other|u|10%|-|
|8531 20 00|- Indicator panels incorporating liquid crystal|u|Free|-|
||devices (LCD) or light-emitting diodes (LED)||||
|8531 80 00|- Other apparatus|u|10%|-|
|8531 90 00|- Parts|kg.|10%|-|
|8532|ELECTRICAL<br>CAPACITORS, FIXED, VARIABLE OR||||
||ADJUSTABLE (PRE-SET)||||
|8532 10 00|- Fixed capacitors designed for use in 50 or 60 Hz|u|Free|-|
||circuits and having a reactive power handling||||
||capacity of not less than 0.5 kvar (power||||
||capacitors)||||
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.
5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, ―pet toys‖ (classification in their own appro-priate heading).
|(1)|(2)|(3)|(4)|(5)|
|---|---|---|---|---|
||- Other fixed capacitors :||||
|8532 21 00|-- Tantalum|u|Free|-|
|8532 22 00|-- Aluminium electrolytic|u|Free|-|
|8532 23 00|-- Ceramic dielectric, single layer|u|Free|-|
|8532 24 00|-- Ceramic dielectric, multilayer|u|Free|-|
|8532 25 00|-- Dielectric of paper or plastics|u|Free|-|
|8532 29|--Other:||||
|8532 29 10|--- Of dielectric of mica|u|Free|-|
|8532 29 90|--- Other|u|Free|-|
|8532 30 00|- Variable or adjustable (pre-set) capacitors|u|Free|-|
|8532 90 00|- Parts|u|Free|-|
|8533|ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND||||
||POTENTIOMETERS),OTHER THAN HEATING RESISTORS||||
|8533 10 00|- Fixed carbon resistors, composition or film types|u|Free|-|
||- Other fixed resistors :||||
|8533 21|-- For a power handling capacity not exceeding 20 W :||||
||---Of bare wire :||||
|8533 21 11|---- Of nichrome|u|Free|-|
|8533 21 19|---- Other|u|Free|-|
||--- Of insulated wire :||||
|8533 21 21|---- Of nichrome|u|Free|-|
|8533 21 29|---- Other|u|Free|-|
|8533 29|--Other:||||
||--- Of bare wire:||||
|8533 29 11|---- Of nichrome|u|Free|-|
|8533 29 19|---- Other|u|Free|-|
||--- Of insulated wire :||||
|8533 29 21|---- Of nichrome|u|Free|-|
|8533 29 29|---- Other|u|Free|-|
||- Wirewound variable resistors, including rheostats||||
||and potentiometers : ||||
|8533 31|-- For a power handling capacity not exceeding||||
||20 W:||||
|8533 31 10|--- Potentiometers|u|Free|-|
|8533 31 20|--- Rheostats|u|Free|-|
|8533 31 90|--- Other|u|Free|-|
|8533 39|--Other:||||
|8533 39 10|--- Potentiometers|u|Free|-|
|8533 39 20|--- Rheostats|u|Free|-|
|8533 39 90|--- Other|u|Free|-|
|8533 40|-Other variable resistors, including rheostats and||||
||potentiometers:||||
|8533 40 10|--- Potentiometers|u|Free|-|
5. (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule.
(B) Heading 9706 does not apply to articles of the preceding headings of this Chapter.
|SECTION-XVI|||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|---|
|(1)|(2)|||(3)|(4)|(5)|
|8533 40 20|--- Rheostats|||u|Free|-|
|8533 40 30|--- Thermistors|||u|Free|-|
|8533 40 90|--- Other|||u|Free|-|
|8533 90 00|- Parts|||u|Free|-|
|8534 00 00|PRINTED CIRCUITS|||u|Free|-|
|8535|ELE CT RICAL AP PAR AT US|F OR S WI T CH I NG O|R||||
||PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING||||||
||CONNECTIONS TO OR IN ELECTRICAL CIRCUITS(FOR||||||
||EXAMPLE, SWITCHES, FUSES, |LIGHTNING ARRESTERS, |||||
||VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS AND||||||
||OTHER CONNECTORS,JUNCTION BOXES),FOR||A||||
||VOLTAGE EXCEEDING1,000|VOLTS|||||
|8535 10|-Fuses :||||||
|8535 10 10|--- For switches having rating|upto 15 amps,||u|10%|-|
||rewireable||||||
|8535 10 20|--- For switches having rating|above 15 amps,||u|10%|-|
||high rupturing capacity or rewireable||||||
|8535 10 30|--- Other rewireable fuses|||u|10%|-|
|8535 10 40|--- Other high rupturing capacity fuses|||u|10%|-|
|8535 10 50|--- Fuses gear|||u|10%|-|
|8535 10 90|--- Other|||u|10%|-|
||-Automatic circuit breakers :||||||
|8535 21|--For a voltage of less than 72.5 kV:||||||
||---SF6 circuit breakers :||||||
|8535 21 11|---- For a voltage of 11 kV|||u|10%|-|
|8535 21 12|---- For a voltage of 33 kV|||u|10%|-|
|8535 21 13|---- For a voltage of 66 kV|||u|10%|-|
|8535 21 19|---- Other|||u|10%|-|
||---Vacuum circuit breakers :||||||
|8535 21 21|---- For a voltage of 11 kV|||u|10%|-|
|8535 21 22|---- For a voltage of 33 kV|||u|10%|-|
|8535 21 23|---- For a voltage of 66 kV|||u|10%|-|
|8535 21 29|---- Other|||u|10%|-|
|8535 21 90|--- Other|||u|10%|-|
|8535 29|--Other :||||||
||---SF6 circuits breakers :||||||
|8535 29 11|---- For a voltage of 132 kV|||u|10%|-|
|8535 29 12|---- For a voltage of 220 kV|||u|10%|-|
|8535 29 13|---- For a voltage of 400 kV|||u|10%|-|
|8535 29 19|---- Other|||u|10%|-|
||---Vacuum circuit breakers :||||||
|8535 29 21|---- For a voltage of 132 kV|||u|10%|-|
|SECTION-XVI||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|
|(1)|(2)||(3)|(4)|(5)|
|8535 29 22|---- For a voltage of 220 kV||u|10%|-|
|8535 29 23|---- For a voltage of 400 kV||u|10%|-|
|8535 29 29|---- Other||u|10%|-|
|8535 29 90|--- Other||u|10%|-|
|8535 30|-Isolating switches and make-and-break|switches:||||
|8535 30 10|--- Of plastic||u|10%|-|
|8535 30 90|--- Other||u|10%|-|
|8535 40|-Lightning arresters, voltage limiters and surge|||||
||suppressors :|||||
|8535 40 10|--- Lightning arresters||u|7.5%|-|
|8535 40 20|--- Voltage limiters||u|7.5%|-|
|8535 40 30|--- Surge suppressors||u.|7.5%|-|
|8535 90|-Other :|||||
|8535 90 10|--- Motor starters for AC motors||u|7.5%|-|
|8535 90 20|--- Control gear and starters for DC motors||u|7.5%|-|
|8535 90 30|--- Other control and switchgears||u|7.5%|-|
|8535 90 40|--- Junction boxes||u.|7.5%|-|
|8535 90 90|--- Other||u|7.5%|-|
|~~8536~~|ELE CT RICAL AP PAR AT US F OR S WI T CH I NG O R|||||
||PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING|||||
||CONNECTIONS TO OR IN ELECTRICAL CIRCUITS(FOR|||||
||EXAM P LE, S WIT CH ES,RE LAYS,F USES,|SUR GE||||
||SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND|||||
||OTHER CONNECTORS,JUNCTION BOXES),|FOR A ||||
||VO LTAG E<br>N OT<br>EXC E ED I NG<br>1, 000|VO LTS: ||||
||CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBER|||||
||BUNDLES OR CABLES. |||||
|8536 10|-Fuses :|||||
|8536 10 10|--- For switches having rating upto 15 amps,||u|10%|-|
||rewireable|||||
|8536 10 20|--- For switches having rating above 15 amps,||u|10%|-|
||high rupturing capacity or rewireable|||||
|8536 10 30|--- Other rewireable fuses||u|10%|-|
|8536 10 40|--- Other high rupturing capacity fuses||u|10%|-|
|8536 10 50|--- Fuses gear||u|10%|-|
|8536 10 60|--- Electronic fuses||u|10%|-|
|8536 10 90|--- Other||u|10%|-|
|8536 20|-Automatic circuit breakers :|||||
|8536 20 10|--- Air circuit breakers||u|10%|-|
|8536 20 20|--- Moulded case circuit breakers||u|10%|-|
|8536 20 30|--- Miniature circuit breakers||u|10%|-|
|8536 20 40|--- Earth leak circuit breakers||u|10%|-|
|8536 20 90|--- Other||u|10%|-|
|SECTION-XVI|||||CHAPTER-85|CHAPTER-85|
|---|---|---|---|---|---|---|
|(1)||(2)||(3)|(4)|(5)|
|8536 30 00|-|Other apparatus for protecting electrical circuits||u|10%|-|
||-|Relays:|||||
|8536 41 00|--|For a voltage not exceeding 60 V||u|15%|-|
|8536 49 00|--|Other||u|15%|-|
|8536 50|-|Other switches :|||||
|8536 50 10|---|Control and switch gears||u|10%|-|
|8536 50 20|---|Other switches of plastic||u|10%|-|
|8536 50 90|---|Other||u|10%|-|
||-|Lamp-holders, plugs and sockets:|||||
|8536 61|--|Lamp-holders :|||||
|8536 61 10|---|Of plastic||u|10%|-|
|8536 61 90|---|Of other materials||u|10%|-|
|8536 69|--|Other:|||||
|8536 69 10|---|Of plastic||u|10%|-|
|8536 69 90|---|Of other materials||u|10%|-|
|8536 70 00|-|Connectors for optical fibres, optical fibre bundles||u.|7.5%|-|
|||or cables|||||
|8536 90|-|Other apparatus :|||||
|8536 90 10|---|Motor starters for AC motors||u|10%|-|
|8536 90 20|---|Motor starters for DC motors||u|10%|-|
|8536 90 30|---|Junction boxes||u|10%|-|
|8536 90 90|---|Other||u|10%|-|
|8537||BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND|||||
|||OTHER BASES, EQUIPPED WITH TWO OR MORE|||||
|||APPARATUS OF HEADING8535 OR8536, FOR|||||
|||ELECTRIC CONTROL OR THE DISTRIBUTION OF|||||
|||ELECTRICITY, INCLUDING THOSE INCORPORATING|||||
|||INSTRUMENTS OR APPARATUS OFCHAPTER90, AND|||||
|||NUMERICAL CONTROL APPARATUS, OTHER THAN|||||
|||SWITCHING APPARATUS OF HEADING8517|||||
|8537 10 00|-|For a voltage not exceeding 1,000 V||kg.|15%|-|
|8537 20 00|-|For a voltage exceeding 1,000 V||kg.|15%|-|
|8538||PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY|||||
|||WITH THE APPARATUS OF HEADINGS 8535, 8536|||||
|||OR8537|||||
|8538 10|-|Boards, panels, consoles, desks, cabinets and|||||
|||other bases for the goods of heading 8537,not|||||
|||equipped with their apparatus:|||||
|8538 10 10|---|For industrial use||u|7.5%|-|
|8538 10 90|---|Other||kg.|7.5%|-|
|8538 90 00|-|Other||kg.|15%|-|
|8539||EL E CTR I C F IL A M EN T O R D IS CH AR G E |LA M P S||||
|||INCLUDING SEALED BEAM LAMP UNITS AND|ULTRA- ||||
|||VIOLET OR INFRA-RED LAMPS, ARC-LAMPS; LIGHT-|||||
|||EMITTING<br>DIODE<br>(LED)<br>LIGHT|SOURCES||||
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|8539 10 00|-|Sealed beam lamp units|u|15%|-|
||-|Other filament lamps, excluding ultra-violet||||
|||or infra-red lamps :||||
|8539 21|--|Tungsten halogen :||||
||---|Other:||||
|8539 21 10|----|Miniature halogen lamps with fittings|u|10%|-|
|8539 21 20|----|Other for automobiles|u|15%|-|
|8539 21 90|----|Other|u|10%|-|
|8539 22 00|--|Other, of a power not exceeding 200 W and for|u|10%|-|
|||a voltage exceeding 100 V||||
|8539 29|--|Other:||||
|8539 29 10|---|Of retail sale price not exceeding rupees|u|10%|-|
|||20 per bulb||||
|8539 29 20|---|Bulb, for torches|u|10%|-|
|8539 29 30|---|Miniature bulbs|u|10%|-|
|8539 29 40|---|Other for automobile lamps|u|15%|-|
|8539 29 90|---|Other|u|10%|-|
||-|Discharge lamps, other than ultra-violet lamps:||||
|8539 31|--|Fluorescent, hot cathode :||||
|8539 31 10|---|Compact fluorescent lamps|u|10%|-|
|8539 31 90|---|Other|u|10%|-|
|8539 32|--|Mercury or sodium vapour lamps; metal halide||||
|||lamps:||||
|8539 32 10|---|Mercury vapour lamps|u|10%|-|
|8539 32 20|---|Sodium vapour lamps|u|10%|-|
|8539 32 30|---|Metal halide lamps|u|10%|-|
|8539 39|--|Other:||||
|8539 39 10|---|Energy efficient triphosphor fluorescent lamps|u|10%|-|
|8539 39 90|---|Other|u|10%|-|
||-|Ultra-violet or infra-red lamps; arc-lamps :||||
|8539 41 00|--|Arc-lamps|u|10%|-|
|8539 49 00|--|Other|u|10%|-|
||-|Light-emitting diode (LED) light sources:||||
|8539 51 00|--|Light-emitting diode (LED) modules|u|20%|-|
|8539 52 00|--|Light-emitting diode (LED) lamps|u|20%|-|
|8539 90|-|Parts :||||
|8539 90 10|---|Parts of fluorescent tube lamps|kg.|10%|-|
|8539 90 20|---|Parts of arc-lamps|kg.|10%|-|
|8539 90 90|---|Other|kg.|10%|-|
|8540||THERMIONIC, COLD CATHODE OR PHOTO-CATHODE||||
|||VALVES AND TUBES (FOR EXAMPLE, VACUUM OR||||
|||VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY||||
ARC RECTIFYING VALVES AND TUBES, CATHODE-RAY TUBES, TELEVISION CAMERA TUBES)
SECTION-XVI
CHAPTER-85
|(1)||(2)||(3)|(4)|(5)|
|---|---|---|---|---|---|---|
||-|Cathode-ray television picture tubes, including|||||
|||video monitor cathode-ray tubes :|||||
|8540 11|--|Colour :|||||
|8540 11 10|---|Television picture tubes of 20‖ and 21‖||u|10%|-|
|||size, except 21‖ flat and full square|||||
|||(F and FST) colour TV picture tubes|||||
|8540 11 20|---|Video monitor cathode-ray tubes||u|10%|-|
|8540 11 90|---|Other||u|10%|-|
|8540 12 00|--|Monochrome||u|10%|-|
|8540 20 00|-|Television camera tubes; image converters||u|10%|-|
|||and intensifiers; other photos-cathode tubes|||||
|8540 40|-|Data or graphic display tubes, monochrome;|||||
|||data or graphic display tubes, colour, with a|||||
|||phosphor dot screen pitch smaller than 0.4 mm:|||||
|8540 40 10|- - -|Data or graphic display tubes, monochrome||u|10%|-|
|8540 40 20|- - -|Data or graphic display tubes, colour, with a|||||
|||phosphor dot screen pitch smaller than 0.4 mm||u|free|-|
|8540 60 00|-|Other cathode-ray tubes||u|10%|-|
||-|Microwave tubes (for example, magnetrons,|||||
|||klystrons, travelling wave tubes, carcinotrons),|||||
|||excluding grid-controlled tubes :|||||
|8540 71 00|--|Magnetrons||u|10%|-|
|8540 79 00|--|Other||u|10%|-|
||-|Other valves and tubes:|||||
|8540 81 00|--|Receiver or amplifier valves and tubes||u|10%|-|
|8540 89 00|--|Other||u|10%|-|
||-|Parts :|||||
|8540 91 00|--|Of cathode-ray tubes||kg.|10%|-|
|8540 99 00|--|Other||kg.|10%|-|
|8541||SEMICONDUCTOR DEVICES (FOR EXAMPLE,|DIODES,||||
|||TRANSISTORS, SEMICONDUCTOR-BASED TRANSDUCERS);|||||
|||PHOTOSENSITIVE<br>SEMICONDUCTOR,|DEVICES,||||
|||INCLUDING PHOTOVOLTAIC CELLS WHETHER|OR NOT||||
|||ASSEMBLED IN MODULES OR MADE UP INTO|PANELS;||||
|||LIGHT-EMITTING DIODES (LED), WHETHER|OR NOT||||
|||ASSEMBLED WITH OTHER LIGHT-EMITTING|DIODES||||
|||(LED); MOUNTED PIEZO-ELECTRIC CRYSTALS|||||
|8541 10 00|-|Diodes, other than photosensitive or light- emitting||u|Free|-|
|||diodes (LED)|||||
||-|Transistors,<br>other<br>than<br>photosensitive|||||
|||transistors :|||||
|8541 21 00|--|With a dissipation rate of less than 1 W||u|Free|-|
|8541 29 00|--|Other||u|Free|-|
|8541 30|-|Thyristors, diacs and triacs, other than|||||
|||photosensitive devices :|||||
||SECTION-XVI<br>CHAPTER-85|
|---|---|
||(1)<br>(2)<br>(3)<br>(4)<br>(5)|
||8541 30 10<br>--- Thyristors<br>u<br>Free<br>-<br>8541 30 90<br>--- Other<br>u<br>Free<br>-<br>- Photosensitive semi-conductor devices, including<br>photo voltaic cells whether or not assembled in<br>modules or made up into panels; light-emitting<br>diodes (LED):<br>8541 41 00<br>-- Light-emitting diodes (LED)<br>u<br>free<br>-<br>8541 42 00<br>8541 43 00<br>--<br>--<br>Photovoltaic cells not assembled in modules or made<br>up into panels<br>Photovoltaic cells assembled in modules or made up<br>u<br>u<br>25%<br>40%<br>-<br>-<br>8541 49 00<br>--<br>into panels<br>Other<br>u<br>40%<br>-<br>8541 51 00<br>-<br>--<br>Other semiconductor devices:<br>Semiconductor-based transducers<br>u<br>20%<br>-<br>8541 59 00<br>-- Other<br>u<br>20%<br>-<br>8541 60 00<br>- Mounted piezo-electric crystals<br>u<br>Free<br>-<br>8541 90 00<br>- Parts<br>kg.<br>Free<br>-|
||8542<br>ELECTRONIC INTEGRATED CIRCUITS<br>-Electronic integrated circuits:<br>8542 31 00<br>-- Processors<br>and<br>controllers,<br>whether or<br>not<br>u<br>Free<br>-<br>combined with memories, converters, logic circuits,<br>amplifiers, clock and timing circuits, or other<br>circuits<br>8542 32 00<br>-- Memories<br>u<br>Free<br>-<br>8542 33 00<br>-- Amplifiers<br>u<br>Free<br>-<br>8542 39 00<br>-- Other<br>u<br>7.5%<br>-<br>8542 90 00<br>- Parts<br>kg.<br>Free<br>-|
||8543<br>ELECTRICAL MACHINES<br>AND<br>APPARATUS<br>HAVING<br>INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDING<br>ELSEWHERE IN THIS CHAPTER<br>8543 10<br>-Particle accelerators:<br>8543 10 10<br>--- Ion implanters for doping semi-conductor material<br>u<br>Free<br>-<br>8543 10 20<br>--- Vane graff, cock-croft, Walton accelerators<br>u<br>7.5%<br>-<br>8543 10 30<br>--- Synchrocyclotrons, synchrotrons<br>u<br>7.5%<br>-<br>8543 10 90<br>--- Other including cyclotrons<br>u<br>7.5%<br>-<br>8543 20<br>-Signal generators :<br>8543 20 10<br>--- Sweep generators<br>u<br>7.5%<br>-<br>8543 20 20<br>--- Impulse generators<br>u<br>7.5%<br>-<br>8543 20 30<br>--- Tacho generators<br>u<br>7.5%<br>-<br>8543 20 90<br>--- Other<br>u<br>7.5%<br>-<br>8543 30 00<br>--- Machines<br>and<br>apparatus<br>for<br>electroplating, u<br>7.5%<br>-<br>8543 40 00<br>-<br>electrolysis or electrophoresis<br>Electronic cigarettes and similar personal electric<br>u<br>7.5%<br>-<br>8543 70<br>-<br>vaporising devices<br>Other machines and apparatus:<br>8543 70 11<br>---- Proximitycard and tags<br>u<br>Free<br>-|
||8543 70 12<br>---- Metal detector<br>u<br>7.5%<br>-<br>8543 70 13<br>---- Mine detector<br>u<br>7.5%<br>-<br>8543 70 19<br>---- Other<br>u<br>7.5%<br>-<br>---Audio special effect equipment:<br>8543 70 21<br>---- Digital reverberators<br>u<br>7.5%<br>-<br>8543 70 22<br>---- Mixing system or consoles<br>u<br>7.5%<br>-<br>8543 70 29<br>---- Other<br>u<br>7.5%<br>-|
||||---|Video special effect equipments:|||||
|---|---|---|---|---|---|---|---|---|
|8543|70|31|----|Video mixing system or consoles||u|7.5%|-|
|8543|70|32|----|Video effect system||u|7.5%|-|
|8543|70|33|----|Digital layering machine||u|7.5%|-|
|8543|70|34|----|Paint box||u|7.5%|-|
|8543|70|35|----|Video typewriter||u|7.5%|-|
|8543|70|36|----|Video matting machine||u|7.5%|-|
|8543|70|39|----|Other||u|7.5%|-|
||||---|Edit control Unit:|||||
|8543|70|41|----|Computerised editing system controlling more than||u|7.5%|-|
|||||three video editing machines|||||
|8543|70|42|----|Other video control unit||u|7.5%|-|
|8543|70|49|----|Other||u|7.5%|-|
|8543|70|50|---|Colour corrector||u|7.5%|-|
||||---|Amplifier:|||||
|8543|70|61|----|Broadcast amplifier||u|7.5%|-|
|8543|70|62|----|Limiting amplifier, video distribution amplifier and||u|7.5%|-|
|||||stabilizing amplifiers|||||
|8543|70|69|----|Other||u|7.5%|-|
||||---|Graphic equalizer and synthesized|_receiver_s:||||
|8543|70|71|----|Graphic equalizer||u|7.5%|-|
|8543|70|72|----|Synthesised receivers||u|7.5%|-|
||||---|Other:|||||
|8543|70|91|----|RF(radio frequency) power amplifier|and noise|u|7.5%|-|
|||||generators for communication jamming equipment,|||||
|||||static and mobile or man-portable|||||
|8543|70|92|----|Equipment gadgets based on solar energy||u|7.5%|-|
|8543|70|93|----|Professional beauty care equipment||u|7.5%|-|
|8543|70|94|----|Audio visual stereo encoders||u|7.5%|-|
|8543|70|95|----|Time code generator||u|7.5%|-|
|8543|70|99|----|Other||u|7.5%|-|
|8543|90|00|-|Parts||kg.|7.5%|-|
|8544||||INSULATED (INCLUDING ENAMELLED OR |ANODISED)||||
|||||WIRE, CABLE(INCLUDING CO-AXIAL CABLE) AND|||||
|||||OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER|||||
|||||OR NOT FITTED WITH CONNECTORS; OPTICAL FIBRE|||||
|||||CABLES,MADE UP OF INDIVIDUALLY|SHEATHED||||
|||||F IBRES, WHE TH ER O R N OT A SS EMB LED WI TH|||||
|||||ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS|||||
||||-|Winding wire :|||||
|8544|11||--|Of copper:|||||
|8544|11|10|---|Enamelled||m|10%|-|
|8544|11|90|---|Other||m|10%|-|
|8544|19||--|Other:|||||
|8544|19|10|---|Asbestos covered||m|15%|-|
|8544|19|20|---|Plastic insulated||m|15%|-|
|8544|19|30|---|Rubber insulated||m|15%|-|
|8544|19|90|---|Other||m|15%|-|
|8544|20||-|Co-axial cable and other co-axial|electric||||
|||||conductors : |||||
|8544|20|10|---|Co-axial cable||m|10%|-|
|8544|20|90|---|Other||m|10%|-|
|8544|30|00|-|Ignition wiring sets and other wiring sets of a||m|15%|-|
|||||kind used in vehicles, aircraft or ships|||||
||||--|Other electric conductors, for a voltage not|||||
|||||exceeding 1,000V:|||||
|8544|42||--|Fitted with connectors:|||||
|8544|42|10|---|Paper insulated||m|15%|-|
|8544|42|20|---|Plastic insulated|m|15%|-|
|---|---|---|---|---|---|---|---|
|8544|42|30|---|Rubber insulated|m|15%|-|
||||---|Other:||||
|8544|42|91|----|Paper insulated, of a kind used in|m|15%|-|
|||||telecommunication||||
|8544|42|92|----|Plastic insulated, of a kind used in|m|15%|-|
|||||telecommunication||||
|8544|42|93|----|Rubber insulated, of a kind used in|m|15%|-|
|||||telecommunication||||
|8544|42|99|----|Other|m|15%|-|
|8544|49||--|Other:||||
|8544|49|10|---|Paper insulated|m|15%|-|
|8544|49|20|---|Plastic insulated|m|15%|-|
|8544|49|30|---|Rubber insulated|m|15%|-|
||||---|Other:|m|15%|-|
|8544|49|91|----|Paper insulated, of a kind used in|m|15%|-|
|||||telecommunication||||
|8544|49|92|----|Plastic insulated, of a kind used in|m|15%|-|
|||||telecommunication||||
|8544|49|93|----|Rubber insulated, of a kind used in|m|15%|-|
|||||telecommunication||||
|8544|49|99|----|Other|m|15%|-|
|8544|60||-|Other electric conductors, for a voltage||||
|||||exceeding 1000 V :||||
|8544|60|10|---|Paper insulated|m|10%|-|
|8544|60|20|---|Plastic insulated|m|10%|-|
|8544|60|30|---|Rubber insulated|m|10%|-|
|8544|60|90|---|Other|m|10%|-|
|8544|70||-|Optical fibre cables :||||
|8544|70|10|---|Lead alloy sheathed cables for lighting purposes|m|Free|-|
|8544|70|90|---|Other|m|Free|-|
|8545||||CARBON ELECTRODES, CARBON BRUSHES, LAMP||||
|||||CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF||||
|||||GRAPHITE OR OTHER CARBON, WITH OR WITHOUT||||
|||||METAL, OF A KIND USED FOR ELECTRICAL PURPOSES||||
||||-|Electrodes :||||
|8545|11|00|--|Of a kind used for furnaces|kg.|7.5%|-|
|8545|19|00|--|Other|kg.|7.5%|-|
|8545|20|00|-|Brushes|kg.|7.5%|-|
|8545|90||-|Other :||||
|8545|90|10|---|Arc-lamp carbon|kg.|7.5%|-|
|8545|90|20|---|Battery carbon|kg.|7.5%|-|
|8545|90|90|---|Other|kg.|7.5%|-|
|8546||||ELECTRICAL INSULATORS OF ANY MATERIAL||||
|8546|10|00|-|Of glass|kg.|7.5%|-|
|8546|20||-|Of ceramics :||||
||||---|Porcelain discs and strings :||||
|8546|20|11|----|Porcelain below 6.6 kV|kg.|7.5%|-|
|8546|20|19|----|Other|kg.|7.5%|-|
||||---|Porcelain post insulators :||||
|8546|20|21|----|Below 6.6 kV|kg.|7.5%|-|
|8546|20|22|----|6.6 kV or above but upto 11 kV|kg.|7.5%|-|
|8546|20|23|----|Above 11 kV but upto 66 kV|kg.|7.5%|-|
|8546|20|24|----|Above 66 kV but upto 132 kV|kg.|7.5%|-|
|8546|20|29|----|Above 132 kV|kg.|7.5%|-|
||||---|Porcelain pin insulators :||||
|8546|20 31||---- Below 6.6 kV||kg.|7.5%|-||
|---|---|---|---|---|---|---|---|---|
|8546|20 32||---- 6.6 kV or above but up to 11 kV||kg.|7.5%|-||
|8546|20 33||---- Above 11 kV but upto 66 kV||kg.|7.5%|-||
|8546|20 39||---- Above 66 kV||kg.|7.5%|-||
|8546|20 40||--- Other high tension procelain solid core insulators||kg.|7.5%|-||
|8546|20 50||--- Other low tension procelain insulators including||kg.|7.5%|-||
||||telegraph and telephone insulators||||||
|8546|20 90||--- Other||kg.|7.5%|-||
|8546|90||-Other:||||||
|8546|90 10||--- Heat shrinkable components||kg.|7.5%|-||
|8546|90 90||--- Other||kg.|7.5%|-||
|8547|||INSULATING FITTINGS FOR ELECTRICAL MACHINES,||||||
||||APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF||||||
||||INSULATING<br>MATERIAL<br>APART<br>FROM|ANY|||||
||||MINORCOMPONENTS OF METAL(FOR EXAMPLE, THREADED||||||
||||SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR||||||
||||THE PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF||||||
||||HEADING8546; ELECTRICAL CONDUIT TUBING|AND|||||
||||JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING||||||
||||MATERIAL||||||
|8547|10||-Insulating fittings of ceramics :||||||
|8547|10 10|--- Porcelain bushing below 6.6 kV|||kg.|7.5%||-|
|8547|10 20|--- Porcelain bushings for voltage 6.6 kV or above|||kg.|<br>7.5%||-|
||||but below 11 kV||||||
|8547|10 30|--- Porcelain bushings for voltage 11 kV or above|||kg.|<br>7.5%||-|
||||but below 66 kV||||||
|8547|10 40|--- Porcelain bushings for voltage 66 kV or above|||kg.|7.5%||-|
|8547|10 90|--- Other|||kg.|7.5%||-|
|8547|20 00||- Insulating fittings of Plastics||kg.|7.5%||-|
|8547|90||-Other :||||||
|8547|90 10|--- Electrical insulating fittings of glass|||kg.|7.5%||-|
|8547|90 20|--- Electrical conduit tubing and joints therefore,||of|kg.|7.5%||-|
||||base metal lined with insulating material||||||
|8547|90 90|--- Other|||||||
|8548|00 00||ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT||<br>u|10%||-|
||||SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER||||||
|8549<br>8549<br>8549<br>8549|<br>11 00<br>12 00<br>13 00|-<br>--<br>--<br>--|ELECTRICAL AND ELECTRONIC WASTE AND SCRAP<br>Waste and scrap of primary cells, primary batteries and<br>electric accumulators; spent primary cells, spent<br>primary batteries and spent electric accumulators;<br> <br>Waste and scrap of lead-acid accumulators; spent lead-<br>acid accumulators<br> <br> <br>Other, containing lead, cadmium or mercury<br>Sorted by chemical type and not containing lead,||<br>kg.<br> <br>kg.<br>kg.|10%<br>10%<br>10%||-<br>-<br>-|
||||cadmium or mercury||||||
|8549|14 00|--|<br>Unsorted and not containing lead, cadmium or Mercury||<br>kg.|10%||-|
|8549|19 00|--|<br>Other||kg.|10%||-|
|||-|Of a kind used principally for the recovery of||||||
||||precious metal:||||||
|8549|21 00|--|<br>Containing primary cells, primary batteries, electric||<br>kg.|10%||-|
||||accumulators, mercury-switches, glass from cathode-||||||
||||ray tubes or other activated glass, or electrical or||||||
||||electronic components containing cadmium, mercury,||||||
||||lead or polychlorinated biphenyls (PCBs)||||||
|8549|29 00|--|<br>Other||kg.|10%||-|
|||-|<br>Other electrical and electronic assemblies and printed||||||
||||circuit boards:||||||
|8549|31|00|--|Containing primary cells, primary batteries, electric|kg.|10%|-|
|---|---|---|---|---|---|---|---|
|||||accumulators, mercury-switches, glass from cathode-||||
|||||ray tubes or other activated glass, or electrical or||||
|||||electronic components containing cadmium, mercury,||||
|||||lead or polychlorinated biphenyls (PCBs)||||
|8549|39|00|--|Other|kg.|10%|-|
||||-|Other:||||
|8549|91|00|--|Containing primary cells, primary batteries, electric<br>accumulators, mercury-switches, glass from cathode-|kg.|10%|-|
|||||ray tubes or other activated glass, or electrical or||||
|||||electronic components containing cadmium, mercury,||||
|||||lead or polychlorinated biphenyls (PCBs)‗||||
|8549|99|00|--|Other|kg.|10%|-|
CHAPTER-86
SECTION-XVII
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
NOTES :
Source: India Code