The Customs Tariff Act, 1975 section 6: Heading 9804 is to be taken not to apply…

In force · As amended up to 2026-08

6. Heading 9804 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit. 6. Frames around paintings, drawings, pastels, collages or similarly decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of kind or of a value normal to the articles referred to in this Note are to be classified separately. |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |9701 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES - Of an age exceeding 100 years: 9701 21 00 - - Paintings, drawings and pastels u 9701 22 00 - - Mosaics u 9701 29 00 - - Other u|10% - 10% - 10% -| 6. Tariff item 2106 90 99 includes sweet meats commonly known as ―Misthans‖ or ―Mithai‖ or called by any other name. They also include products commonly known as ―Namkeens‖, ―mixtures‖, ―Bhujia‖, ―Chabena‖ or called by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients. |Tariff Item Description of goods Unit|Rate of d uty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |2101 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF 2101 11 - -- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee : Extracts, essences and concentrates: 2101 11 10 --- Instant coffee, flavoured kg. 2101 11 20 --- Instant coffee, not flovered kg. 2101 11 30 --- Coffee aroma kg. 2101 11 90 --- Other kg. 2101 12 00 -- Preparations with basis of extracts, essences, concentrates or with a basis of coffee kg.|30% - 30% - 30% - 30% - 30% -| 6. For the purposes of heading 3105, the term ―other fertilisers‖ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. Supplementary Note : (1) 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. 6. The expression ―stamping foils‖ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of : (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material. |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |3201 TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND|| OTHER DERIVATIVES SECTION-VI CHAPTER-32 6. For the purposes of heading 4903, the expression ―children‗s picture books‖ means books for children in which the pictures form the principal interest and the text is subsidiary. SUPPLEMENTARY NOTES : For the purposes of tariff item 4907 00 30, ―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. SECTION-X CHAPTER-49 6. For the purposes of heading 9508: - (a) The expression ―amusement park rides‖ means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds; - (b) The expression ―water park amusements‖ means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and - (c) The expression ―fairground amusements‖ means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504. This heading does not include equipment more specifically classified elsewhere in the Nomenclature. SUB-HEADING NOTE Sub-heading 9504 50 covers : (a) Video game consoles from which the image is reproduced on television receiver, a monitor or other external screen or surface; or ||-|Other:|Other:||||||| |---|---|---|---|---|---|---|---|---|---| |9701 91 00|-|-|Paintings, drawings and pastels||u||10%|-|| |9701 92 00|-|-|Mosaics||u||10%|-|| |9701 99 00|-|-|Other||u||10%|-|| |9702|||ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS||||||| |9702 10 00|-||Of an age exceeding 100 years|||u|10%||-| |9702 90 00|-||Other|||u|10%||-| |9703|||ORIGINAL SCULPTURES AND STATUARY, IN ANY||||||| ||||MATERIAL||||||| |9703 10||-| Of an age exceeding 100 years:||||||| |9703 10 10|---|| Of metal|||u|10%||-| |9703 10 20|---||Of stone|||u|10%||-| |9703 10 90|---|| Other|||u|10%||-| |9703 90||-| Other:||||||| |9703 90 10|- - -|| Of metal|||u|10%||-| |9703 90 20|- - -|| Of stone|||u|10%||-| |9703 90 90|- - -|| Other|||u|10%||-| |9704|||POSTAGE OR REVENUE STAMPS, STAMP-POST||||||| ||||MARKS, FIRST-DAY COVERS, POSTAL STATIONERY||||||| ||||(STAMPED PAPER), AND THE LIKE, USED OR UNUSED,||||||| ||||OTHER THAN THOSE OF HEADING 4907||||||| |9704 00||-| Postage or revenue stamps, stamp-post marks,||||||| ||||first-day covers, postal stationery (stamped||||||| ||||paper), and the like, used or unused, other than||||||| ||||those of heading 4907 :||||||| |9704 00 10|---|| Used postal stamp|||kg.|Free||-| |9704 00 20|---||Used or unused first-day covers for philatelists|||kg.|Free||-| |9704 00 90|---||Other|||kg.|Free||-| |9705|||COLLECTIONS AND COLLECTORS' PIECES OF||||||| ||||ARCHAEOLOGICAL, ETHNOGRAPHIC,||||||| ||||HISTORICAL, ZOOLOGICAL, BOTANICAL,||||||| |9705 10 00||-|MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST Collections and collectors' pieces of archaeological,|||u|10%||-| ||||ethnographic or historical interest||||||| |||-| Collections and collectors' pieces of zoological,||||||| ||||botanical, mineralogical, anatomical|or|||||| ||||paleontological interest:||||||| |9705 21 00|--||Human specimens and parts thereof|||u|10%||-| |9705 22 00||--| Extinct or endangered species and parts thereof|||u|10%||-| |9705 29 00||--| Other|||u|10%||-| |||-| Collections and collectors' pieces of numismatic||||||| ||||interest:||||||| |9705 31 00||--| Of an age exceeding 100 years|||u|10%||-| |9705 39 00||--| Other|||u|10%||-| |9706|||ANTIQUES OF AN AGE EXCEEDING 100 YEARS||||||| |9706 10 00||-|Of an age exceeding 250 years|||u|10%||-| |9706 90 00||-|Other|||u|10%||-| 6. For the purposes of heading 2009, the expression ―juices, unfermented and not containing added spirit‖ means juices of an alcoholic strength by volume ( see Note 2 to Chapter 22) not exceeding 0.5% volume. SUB-HEADING NOTES : |SECTION-IV||||CHAPTER-21|CHAPTER-21| |---|---|---|---|---|---| |(1)||(2)|(3)|(4)|(5)| |2101 20|-|Extracts, essences and concentrates, of tea|||| |||or mate, and preparations with a basis of|||| |||these extracts, essences or concentrates or|||| |||with a basis of tea or mate :|||| |2101 20 10|---|Instant tea|kg.|30%|-| |2101 20 20|---|Quick brewing black tea|kg.|30%|-| |2101 20 30|---|Tea aroma|kg.|30%|-| |2101 20 90|---|Other|kg.|30%|-| |2101 30|-|Roasted chicory and other roasted coffee|||| |||substitutes, and extracts, essences and|||| |||concentrates thereof :|||| |2101 30 10|---|Roasted chicory|kg.|30%|-| |2101 30 20|---|Roasted coffee substitutes|kg.|30%|-| |2101 30 90|---|Other|kg.|30%|-| |2102||YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE|||| |||CELL MICRO-ORGANISMS, DEAD(BUT NOT|||| |||INCLUDING VACCINES OF HEADING 3002);|||| |||PREPARED BAKING POWDERS|||| |2102 10|-|Active yeasts :|||| |2102 10 10|---|Culture yeast|kg.|30%|-| |2102 10 20|---|Baker‗s yeast|kg.|30%|-| |2102 10 90|---|Other|kg.|30%|-| |2102 20 00|-|Inactive yeasts, other single-cell|kg.|30%|-| |||micro-organisms, dead|||| |2102 30 00|-|Prepared baking powders|kg.|30%|-| |2103||SAUCES AND PREPARATIONS THEREFOR; MIXED|||| |||CONDIMENTS AND MIXED SEASONINGS;|||| |||MUSTARD FLOUR AND MEAL AND PREPARED|||| |||MUSTARD|||| |2103 10 00|-|Soya sauce|kg.|30%|-| |2103 20 00|-|Tomato ketchup and other tomato sauces|kg.|30%|-| |2103 30 00|-|Mustard flour and meal and prepared mustard|kg.|30%|-| |2103 90|-|Other:|||| |2103 90 10|---|Curry paste|kg.|30%|-| |2103 90 20|---|Chilli sauce|kg.|30%|-| |2103 90 30|---|Majonnaise and salad dressings|kg.|30%|-| |2103 90 40|---|Mixed, condiments and mixed seasoning|kg.|30%|-| |2103 90 90|---|Other|kg.|30%|-| |2104||SOUPS AND BROTHS AND PREPARATIONS|||| |||THEREFOR; HOMOGENISED COMPOSITE FOOD|||| |||PREPARATIONS|||| |2104 10|-|Soups and broths and preparations therefor:|||| |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |3101 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS 3101 00 3101 00 10 - --- Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products : Guano kg. ---Other : 3101 00 91 ----Animal dung kg. 3101 00 92 ----Animal excreta kg. 3101 00 99 ----Other kg.|7.5% - 7.5% - 7.5% - 7.5% -| |3102 MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS 3102 10 3102 10 10 3102 10 90 3102 21 00 - --- --- - -- Urea, whether or not in aqueous solution : Fertilizer grade, conforming to Standard IS 5406 Other Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Ammonium sulphate kg. kg. kg. 3102 29 --Other : 3102 29 10 ---Ammonium sulphonitrate kg. 3102 29 90 ---Other kg. 3102 30 00 -Ammonium nitrate, whether or not in aqueous kg.|10% 10% 5% - - - 7.5% - 7.5% - 10% -| |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| |3201 10 00|-|Quebracho extract|kg.|7.5%|-| |3201 20 00|-|Wattle extract|kg.|2.5%|-| |3201 90|-|Other:|||| |3201 90 10|---|Gambier extracts|kg.|7.5%|5%| |3201 90 20|---|Myrobalan fruit extract|kg.|7.5%|5%| |3201 90 30|---|Gallotannic acid (tannin, digallic acid)|kg.|7.5%|5%| |3201 90 90|---|Other|kg.|7.5%|5%| |3202||SYNTHETIC ORGANIC TANNING SUBSTANCES;|||| |||INORGANIC TANNING SUBSTANCES; TANNING|||| |||PREPARATIONS, WHETHER OR NOT CONTAINING|||| |||NATURAL TANNING SUBSTANCES; ENZYMATIC|||| |||PREPARATIONS FOR PRE-TANNING|||| |3202 10 00|-|Synthetic organic tanning substances|kg.|7.5%|-| |3202 90|-|Other :|||| |3202 90 10|---|Inorganic tanning substances|kg.|7.5%|-| |3202 90 20|---|Tanning preparations, whether or not|kg.|7.5%|-| |||containing natural tanning substances|||| |3202 90 30|---|Enzymatic preparations for pre-tanning|kg.|7.5%|-| |3202 90 90|---|Other|kg.|7.5%|-| |3203||COLOURING MATTER OF VEGETABLE OR ANIMAL|||| |||ORIGIN(INCLUDING DYEING EXTRACTS BUT|||| |||EXCLUDING ANIMAL BLACK), WHETHER OR NOT|||| |||CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED|||| |||IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING|||| |||MATTER OF VEGETABLE OR ANIMAL ORIGIN|||| |3203 00|-|Colouring matter of vegetable or animal origin|||| |||(including dyeing extracts but excluding animal|||| |||black), whether or not chemically defined;|||| |||preparations as specified in Note 3 to this Chapter|||| |||_based on colouring matter of vegetable_or animal|||| |||origin :|||| |3203 00 10|---|Cutch (Catechu) extracts|kg.|7.5%|-| |3203 00 20|---|Food colours other than synthetic|kg.|7.5%|-| |3203 00 30|---|Lac-dye|kg.|7.5%|-| |3203 00 40|---|Natural indigo|kg.|7.5%|-| |3203 00 90|---|Other|kg.|7.5%|-| |3204||SYNTHETIC ORGANIC COLOURING MATTER, WHETHER|||| |||OR NOT CHEMICALLY DEFINED; PREPARATIONS AS|||| |||SPECIFIED INNOTE3 TO THISCHAPTER BASED ON|||| |||SYNTHETIC ORGANIC COLOURING MATTER;|||| |||SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS|||| |SECTION-X|CHAPTER-49| |---|---| |Tariff Item Description of goods Unit|Rate of duty| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |4901 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS 4901 10 -In single sheets, whether or not folded: 4901 10 10 --- Printed books u 4901 10 20 --- - Pamphlets, booklets, brochures, leaflets and similar printed matter Other: u 4901 91 00 -- Dictionaries and encyclopaedias, and serial u 4901 99 00 -- instalments thereof Other u|10% - 10% - 10% - 10% -| |4902 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL 4902 10 -Appearing at least four times a week: 4902 10 10 --- Newspapers kg. 4902 10 20 --- Journals and periodicals kg. 4902 90 -Other: 4902 90 10 --- Newspapers kg. 4902 90 20 --- Journals and periodicals kg.|Free - Free - Free - Free -| |4903 -CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS 4903 00 -Children's picture, drawing or colouring books: 4903 00 10 --- Picture books kg. 4903 00 20 --- Drawing or colouring books kg.|10% - 10% -| |4904 00 00 MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT kg. BOUND OR ILLUSTRATED|Free -| |4905 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED 4905 20 00 - In book form kg. 4905 90 -Other: 4905 90 10 --- Geographical, hydrological, astronomical kg. maps or charts 4905 90 20 --- Globe kg. 4905 90 90 --- Other kg.|Free - Free - Free - Free -| (b) Video game machines having a self-contained video screen, whether or not portable. This sub-heading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (sub-heading 9504 30). CHAPTER-98 SECTION-XXI 6. Heading 2844 applies only to: (a) technetium (atomic No. 43), promethium (atomic No. 61), Polonium (atomic No. 84) and all elements with an atomic number greater than 84; (b) natural or artificial radioactive isotopes (including those of the precious metals or of the base CHAPTER-28 SECTION-VI metals of Sections XIV and XV), whether or not mixed together; (c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 micro µci/g); (e) spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) radioactive residues whether or not usable. The term ―isotopes‖, for the purposes of this Note and of the wording of headings 2844 and 2845, refers to: (g) individual nuclides, excluding, however, those existing in nature in the monoisotopic state; (ii) mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artiticially modified. |SECTION-VI||||CHAPTER-31|CHAPTER-31| |---|---|---|---|---|---| |||solution|||| |3102 40 00|-|Mixtures of ammonium nitrate with calcium|kg.|7.5%|-| |||carbonate or other inorganic non-fertilising|||| |||substances|||| |3102 50 00|-|Sodium nitrate|kg.|Free|-| |3102 60 00|-|Double salts and mixtures of calcium nitrate|kg.|7.5%|-| |||and ammonium nitrate|||| |3102 80 00|-|Mixtures of urea and ammonium nitrate in|kg.|7.5%|-| |||aqueous or ammoniacal solution|||| |3102 90|-|Other, including mixtures not specified in the|||| |||foregoing sub-headings :|||| |3102 90 10|---|Double salts or mixtures of calcium nitrate|kg.|7.5%|-| |||and magnesium nitrate|||| |3102 90 90|---|Other|kg.|7.5%|-| |3103||MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC|||| ||-|Superphosphates:|-||| |3103 11 00|--|Containing by weight 35 % or more of|kg.|7.5%|-| |||diphosphorus pentaoxide(P2O5)|||| |3103 19 00|--|Other|kg.|7.5%|-| |3103 90 00|-|Other|kg.|7.5%|-| |3104||MINERAL OR CHEMICAL FERTILISERS, POTASSIC|||| |3104 20 00|-|Potassium chloride|kg.|7.5%|-| |3104 30 00|-|Potassium sulphate|kg.|5%|-| |3104 90 00|-|Other|kg.|7.5%|-| |3105||MINERAL OR CHEMICAL FERTILISERS CONTAINING|||| |||TWO OR THREE OF THE FERTILISING ELEMENTS|||| |||NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER|||| |||FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS|||| |||OR SIMILAR FORMS OR IN PACKAGES OF A GROSS|||| |||WEIGHT NOT EXCEEDING10KG|||| |3105 10 00|-|Goods of this Chapter in tablets or similar|kg.|7.5%|-| |||forms or in packages of a gross weight not|||| |||exceeding 10 kg.|||| |3105 20 00|-|Mineral or chemical fertilisers containing|kg.|5%|-| |||the three fertilising elements nitrogen,|||| |||phosphorus and potassium|||| |3105 30 00|-|Diammonium hydrogen ortho phosphate|kg.|5%|-| |||(diammonium phosphate)|||| |3105 40 00|-|Ammonium dihydrogen ortho phosphate|kg.|5%|-| |||(monoammonium phosphate) and mixtures|||| |||thereof with diammonium hydrogen|||| |||orthophosphate (diammonium phosphate)|||| CHAPTER-49 SECTION-X |Tariff Item Description of goods Unit|Rate of duty| |---|---| ||Standard Prefer- ential Areas| |(1) (2) (3)|(4) (5)| |9503 TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR|| |WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE("SCALE") MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALLKINDS 9503 00 9503 00 10 - --- Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds: Electronic u 9503 00 20 --- --- Non electronic Parts: u 9503 00 91 ---- Of electronic toys u 9503 00 99 ---- Other u|70% - 70% - 70% - 70% -| |9504 VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT 9504 20 00 - Articles and accessories for billiards of all kinds u 9504 30 00 9504 40 00 - - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment Playing cards u u 9504 50 00 9504 90 - - Video game consoles and machines, other than those of sub-heading 9504 30 Other: u 9504 90 10 --- Chess set, all types u 9504 90 20 --- Carrom board, with or without coins and strikers u 9504 90 90 --- Other u|20% - 20% 20% - - 20% - 20% - 20% - 20% -| |9505 FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES 9505 10 00 - Articles for Christmas festivities kg. 9505 90 -Other : 9505 90 10 --- Magical equipments kg. 9505 90 90 --- Other kg.|20% - 20% - 20% -| |9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS - CHAPTER; SWIMMING POOLS AND PADDLING POOLS Snow-skis and other snow-ski equipment :|| |9506|11|00|--|Skis|u|20%|-| |---|---|---|---|---|---|---|---| |9506|12|00|--|Ski-fastenings (ski-bindings)|kg.|20%|-| |9506|19|00|--|Other|kg.|20%|-| ||||-|Water-skis, surf-boards, sailboards and other|||| |||||water-sport equipment :|||| |9506|21|00|--|Sailboards|u|20%|-| |9506|29|00|--|Other|u|20%|-| ||||-|Golf clubs and other golf equipment :|||| |9506|31|00|--|Clubs, complete|u|20%|-| |9506|32|00|--|Balls|u|20%|-| |9506|39|00|--|Other|kg.|20%|-| |9506|40|00|-|Articles and equipment for table-tennis|u|20%|-| ||||-|Tennis, badminton or similar rackets, whether or|||| |||||not strung :|||| |9506|51|00|--|Lawn-tennis rackets, whether or not strung|u|20%|-| |9506|59||--|Other :|||| |9506|59|10|---|Squash or racketball badminton rackets,|u|20%|-| |||||whether or not strung|||| |9506|59|90|---|Other|u|20%|-| ||||-|Balls, other than golf balls and table-tennis balls|:||| |9506|61|00|--|Lawn-tennis balls|u|20%|-| |9506|62||--|Inflatable :|||| |9506|62|10|---|Football|u|20%|-| |9506|62|20|---|Volley ball|u|20%-|| |9506|62|30|---|Basket ball|u|20%|-| |9506|62|90|---|Other|u|20%|-| |9506|69||--|Other :|||| |9506|69|10|---|Hockey ball|u|20%|-| |9506|69|20|---|Cricket ball|u|20%|-| |9506|69|30|---|Golf ball|u|20%|-| |9506|69|40|---|Rugby ball|u|20%|-| |9506|69|90|---|Other|u|20%|-| |9506|70|00|-|Ice skates and roller skates, including skating|u|20%|-| |||||boots with skates attached|||| ||||-|Other :|||| |9506|91||--|Articles and equipment for general physical exercise,|||| |||||gymnastics or athletics :|||| |9506|91|10|---|Boxing equipment|kg.|10%|-| |9506|91|90|---|Other|kg.|10%|-| |9506|99||--|Other :|||| |9506|99|10|---|Badminton shuttle cocks|u|20%|-| |9506|99|20|---|Leg pads and bats for cricket|u|20%|-| |9506|99|30|---|Shoulder pads for football|u|20%|-| |9506|99|40|---|Hockey sticks and blades|u|20%|-| |9506|99|50|---|Polo sticks including blades, shafts and heads|u|20%|-| |9506|99|60|---|Sports net|u|20%|-| 6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, or lead) directly linked to carbon atoms. Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (includingcompound derivatives) which, apart fromhydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| |||FLUORESCENT BRIGHTENING AGENTS OR AS|||| |||LUMINOPHORES, WHETHER OR NOT CHEMICALLY|||| |||DEFINED|||| ||-|Synthetic organic colouring matter and preparations|||| |||_based thereon as specified in Note_3_to this Chapter :_|||| |3204 11|--|Disperse dyes and preparations based thereon :|||| ||---|Disperse yellow :|||| |3204 11 11|----|Disperse yellow 13 (duranol brill yellow 6 G)|kg.|7.5%|-| |3204 11 19|----|Other|kg.|7.5%|-| ||---|Disperse orange :|||| |3204 11 21|----|Disperse orange 11 (duranol orange G)|kg.|7.5%|-| |3204 11 29|----|Other|kg.|7.5%|-| ||---|Disperse red :|||| |3204 11 31|----|Disperse red 3 (serisol fast pink B)|kg.|7.5%|-| |3204 11 32|----|Disperse red 4 (celliton fast pink RF)|kg.|7.5%|-| |3204 11 33|----|Disperse red 9 (duranol red GN)|kg.|7.5%|-| |3204 11 39|----|Other|kg.|7.5%|-| ||---|Disperse violet :|||| |3204 11 41|----|Disperse violet 1 (duranol violet 2R)|kg.|7.5%|-| |3204 11 42|----|Disperse violet 4 (duranol brill violet B)|kg.|7.5%|-| |3204 11 43|----|Disperse violet 8 (duranol brill violet BR)|kg.|7.5%|-| |3204 11 49|----|Other|kg.|7.5%|-| ||---|Disperse blue :|||| |3204 11 51|----|Disperse blue 1 (duranol brill blue CB)|kg.|7.5%|-| |3204 11 52|----|Disperse blue 3 (duranol brill blue BBN)|kg.|7.5%|-| |3204 11 53|----|Disperse blue 5 (celliton fast blue FFB)|kg.|7.5%|-| |3204 11 54|----|Disperse blue 6 (celliton fast blue FFG)|kg.|7.5%|-| |3204 11 55|----|Disperse blue 14 (duranol brill blue G)|kg.|7.5%|-| |3204 11 56|----|Disperse blue 24 (duranol blue 2G)|kg.|7.5%|-| |3204 11 59|----|Other|kg.|7.5%|-| ||---|Other :|||| |3204 11 91|----|Disperse greens|kg.|7.5%|-| |3204 11 92|----|Disperse browns|kg.|7.5%|-| |3204 11 93|----|Disperse blacks|kg.|7.5%|-| |3204 11 94|----|Disperse brown mixtures|kg.|7.5%|-| |3204 11 95|----|Disperse grey mixtures|kg.|7.5%|-| |3204 11 96|----|Disperse black mixtures|kg.|7.5%|-| |3204 11 99|----|Other|kg.|7.5%|-| |3204 12|--|Acid dyes, whether or not premetallised,|||| |||and preparations based thereon;mordant dyes|||| |||and preparations based thereon :|||| ||---|Azo dyes :|||| |3204 12 11|----|Acid yellows|kg.|7.5%|-| |3204 12 12|----|Acid oranges|kg.|7.5%|-| |3204 12 13|----|Acid red|kg.|7.5%|-| |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| |4906 00 00||PLANS AND DRAWINGS FOR ARCHITECTURAL,|kg.|10%|-| |||ENGINEERING, INDUSTRIAL, COMMERCIAL,|||| |||TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING|||| |||ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS;|||| |||PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED|||| |||PAPER AND CARBON COPIES OF THE FOREGOING|||| |4907||UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF|||| |||CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH|||| |||THEY HAVE, OR WILL HAVE, A RECOGNIZED FACE|||| |||VALUE; STAMP-IMPRESSED PAPER; BANK NOTES; |||| |||CHEQUE FORMS; STOCK, SHARE OR BOND|||| |||CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE|||| |4907 00|-|Unused postage, revenue or similar stamps of|||| |||current or new issue in the country in which they|||| |||have, or will have, a recognized face value;|||| |||stamp-impressed paper; bank notes; cheque|||| |||forms; stock, share or bond certificates and|||| |||similar documents of title:|||| |4907 00 10|---|Unused postage, revenue or similar stamps|kg.|10%|-| |||of current or new issue in the country in|||| |||which they have, or will have, a recognized|||| |||face value|||| |4907 00 20|---|Bank notes|kg.|10%|-| |4907 00 30|---|Documents of title conveying the right|kg.|10%|-| |||to use Information Technology software|||| |4907 00 90|---|Other|kg.|10%|-| |4908||TRANSFERS (DECALCOMANIAS)|||| |4908 10 00|-|Transfers (decalcomanias), vitrifiable|kg.|10%|-| |4908 90 00|-|Other|kg.|10%|-| |4909||PRINTED OR ILLUSTRATED POSTCARDS; PRINTED|||| |||CARDS BEARING PERSONAL GREETINGS, MESSAGES OR|||| |||ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED,|||| |||WITH OR WITHOUT ENVELOPES OR TRIMMINGS|||| |4909 00|-|Printed or illustrated postcards; printed cards|||| |||bearing personal greetings, messages or|||| |||announcements, whether or not illustrated, with|||| |||or without envelopes or trimmings:|||| |4909 00 10|---|GREETING OR WEDDING CARDS|u|10%|-| |4909 00 90|---|Other|u|10%|-| |SECTION-XX|||||||CHAPTER-95|CHAPTER-95| |---|---|---|---|---|---|---|---|---| |(1)|||(2)|||(3)|(4)|(5)| |9506 99 70||--- Tennis and badminton racket pressures||||u|20%|-| |9506 99 80||---| Shin-guards and elbow or shoulders pads|||u|20%|-| ||||excluding those for football; waist, thigh and|||||| ||||hip protective equipment|||||| |9506 99 90||---| Other|||u|20%|-| |9507|||FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING|||||| ||||TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND|||||| ||||SIMILAR NETS; DECOY―BIRDS‖ (OTHER||THAN THOSE OF|||| ||||HEADING 9208 OR 9705) AND SIMILAR HUNTING OR|||||| ||||SHOOTING REQUISITES|||||| |9507 10 00||- Fishing rods||||u|20%|-| |9507 20 00||- Fish-hooks, whether or not snelled||||kg.|20%|-| |9507 30 00||- Fishing reels||||u|20%|-| |9507 90||-Other :||||||| |9507 90 10||--- Fish landing and butterfly nets||||u|20%|-| |9507 90 90||--- Other||||u|20%|-| |9508|||TRAVELLING CIRCUSES AND||TRAVELLING|||| ||||MENAGERIES; AMUSEMENT PARK RIDES||AND WATER|||| ||||PARK AMUSEMENTS; FAIRGROUND|AMUSEMENTS,||||| ||||INCLUDING SHOOTING GALLERIES;||TRAVELLING|||| ||||THEATRES|||||| |9508 10 00|- Travelling circuses and travelling menageries|||||kg.|20%|-| ||-|Amusement park rides and water park||amusements:||||| |9508 21 00|- -|Roller coasters||||u|20%|-| |9508 22 00|- -|Carousels, swings and roundabouts||||u|20%|-| |9508 23 00|- -||Dodge‗em cars|||u|20%|-| |9508 24 00|--||Motion simulators and moving theatres|||u|20%|-| |9508 25 00|--||Water rides|||u|20%|-| |9508 26 00|--||Water park amusements|||u|20%|-| |9508 29 00|--||Other|||u|20%|-| |9508 30 00|-||Fairground amusements|||u|20%|-| |9508 40 00|-||Travelling theatres|||u|20%|-| (b) waste organic solvents; (c) wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and - (d) other wastes from chemical or allied industries. The expression ―other wastes‖ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710). SECTION-X CHAPTER-49 |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| |4910||CALENDARS OF ANY KIND, PRINTED, INCLUDING|||| |||CALENDAR BLOCKS|||| |4910 00|-|Calendars of any kind, printed, including calendar|||| |||blocks:|||| |4910 00 10|---|Advertising calendar|u|10%|-| |4910 00 90|---|Other|u|10%|-| |4911||OTHER PRINTED MATTER, INCLUDING PRINTED|||| |||PICTURES AND PHOTOGRAPHS|||| |4911 10|-|Trade advertising material, commercial catalogues|||| |||and the like:|||| |4911 10 10|---|Posters, printed|kg.|10%|-| |4911 10 20|---|Commercial catalogues|kg.|10%|-| |4911 10 30|---|Printed inlay cards|kg.|10%|-| |4911 10 90|---|Other|kg.|10%|-| ||-|Other:|||| |4911 91 00|--|Pictures, designs and photographs|kg.|10%|-| |4911 99|--|Other :|||| |4911 99 10|---|Hard copy (printed) of computer software|kg.|10%|-| |4911 99 20|---|Plan and drawings for architectural|kg.|10%|-| |||engineering, industrial, commercial,|||| |||topographical or similar purposes reproduced|||| |||with the aid of computer or any other devices|||| |4911 99 90|---|Other|kg.|10%|-| CHAPTER-50 SECTION-XI SECTION XI TEXTILES AND TEXTILE ARTICLES NOTES : CHAPTER-96 SECTION-XX 6. Tariff item 3808 92 70 covers only mixtures and preparations of goods of sub-heading 3808 92, containing one or more of the following : Carbendazim (ISO) conforming to IS-8446. SECTION-VI CHAPTER-32 6. In headings 3901 to 3914, the expression ―primary forms‖ applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. |(1)|(2)|(3)|(4)|(5)| |---|---|---|---|---| ||---Other non-azo acid dyes :|||| |3204 12 91|----Acid yellows|kg.|7.5%|-| |3204 12 92|----Acid oranges|kg.|7.5%|-| |3204 12 93|----Acid red|kg.|7.5%|-| |3204 12 94|----Acid violets|kg.|7.5%|-| |3204 12 95|----Acid browns|kg.|7.5%|-| |3204 12 99|----Other|kg.|7.5%|-| |3204 13|--Basic dyes and preparations based thereon :|||| |3204 13 10|---Basic azo dyes|kg.|7.5%|-| ||---Basic yellow (non-azo) :|||| |3204 13 21|----Yellow 2 (auramine O)|kg.|7.5%|-| |3204 13 29|----Other|kg.|7.5%|-| ||---Basic red (non-azo) :|||| |3204 13 31|----Red 1 (rhodamine 6 G)|kg.|7.5%|-| |3204 13 39|----Other|kg.|7.5%|-| ||---Basic violet (non-azo) :|||| |3204 13 41|----Violet 1 (methyl Violet)|kg.|7.5%|-| |3204 13 42|----Violet 10 (rhodamine B)|kg.|7.5%|-| |3204 13 43|----Violet 14 (magenta)|kg.|7.5%|-| |3204 13 49|----Other|kg.|7.5%|-| ||---Basic blue (non-azo) :|||| |3204 13 51|----Blue 9 (methylene Blue)|kg.|7.5%|-| |3204 13 52|----Blue 16 (victoria Blue B)|kg.|7.5%|-| |3204 13 59|----Other|kg.|7.5%|-| ||---Basic green (non-azo) :|||| |3204 13 61|----Green 4 (malachite green)|kg.|7.5%|-| |3204 13 69|----Other|kg.|7.5%|-| ||---Other non-azo basic dyes :|||| |3204 13 91|----Basic oranges|kg.|7.5%|-| |3204 13 92|----Basic browns|kg.|7.5%|-| |3204 13 93|----Basic black|kg.|7.5%|-| |3204 13 99|----Other|kg.|7.5%|-| |3204 14|--Direct dyes and preparations based thereon :|||| ||---Direct yellow (azo) :|||| |3204 14 11|----Yellow 12 (chrysophenine G)|kg.|7.5%|-| |3204 14 19|----Other|kg.|7.5%|-| ||---Direct red (azo) :|||| |3204 14 21|----Congo red|kg.|7.5%|-| |3204 14 29|----Other|kg.|7.5%|-| ||---Direct blue (azo) :|||| |3204 14 31|----Blue 1 (sky blue FF)|kg.|7.5%|-| |3204 14 39|----Other|kg.|7.5%|-| |3204 14 40|---Direct oranges (azo)|kg.|7.5%|-| |3204 14 50|---Direct greens (azo)|kg.|7.5%|-| |3204 14 60|---Direct browns (azo)|kg.|7.5%|-| 6. For the purposes of heading 4004, the expression ―waste, parings and scrap‖ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. SECTION-VI CHAPTER-32 6. Subject to Note 1 above and except where the context otherwise requires, any reference to ―wood‖ in a heading of this Chapter applies also to bamboos and other materials of a woody nature. Sub-heading Notes : |(1)|(2)|(3)|(4)|(5)| |---|---|---|---|---| |3204 14 70|---Direct blacks (azo)|kg.|7.5%|-| ||---Direct dyes (non-azo) :|||| |3204 14 81|----Yellows|kg.|7.5%|-| |3204 14 82|----Oranges|kg.|7.5%|-| |3204 14 83|----Reds|kg.|7.5%|-| |3204 14 84|----Violets|kg.|7.5%|-| |3204 14 85|----Blues|kg.|7.5%|-| |3204 14 86|----Greens|kg.|7.5%|-| |3204 14 87|----Browns|kg.|7.5%|-| |3204 14 88|----Blacks|kg.|7.5%|-| |3204 14 89|----Other|kg.|7.5%|-| |3204 14 90|---Other|kg.|7.5%|-| |3204 15|--Vat dyes (including those usable in that state|||| ||as pigments) and preparations based thereon :|||| ||---Vat yellow :|||| |3204 15 11|----Vat yellow 2 (GC)|kg.|7.5%|-| |3204 15 12|----Vat yellow 4 (indathrene golden yellow GK)|kg.|7.5%|-| |3204 15 19|----Other|kg.|7.5%|-| ||---Vat orange :|||| |3204 15 21|----Vat oranges 3 (brill orange RK)|kg.|7.5%|-| |3204 15 22|----Vat oranges 15 (golden orange 3G)|kg.|7.5%|-| |3204 15 29|----Other|kg.|7.5%|-| ||---Vat red :|||| |3204 15 31|----Vat red (brill pink)|kg.|7.5%|-| |3204 15 39|----Other|kg.|7.5%|-| ||---Vat violet :|||| |3204 15 41|----Vat violet 1 (brill violet 2R)|kg.|7.5%|-| |3204 15 42|----Vat violet 3 (magenta B)|kg.|7.5%|-| |3204 15 49|----Other|kg.|7.5%|-| ||---Vat blue :|||| |3204 15 51|----Vat blue 1 (synthetic indigo)|kg.|7.5%|-| |3204 15 52|----Vat blue 4|kg.|7.5%|-| |3204 15 53|----Vat blue 5 (blue 2B)|kg.|7.5%|-| |3204 15 54|----Vat blue 6 (blue BC)|kg.|7.5%|-| |3204 15 55|----Vat blue 20 (dark blue 30)|kg.|7.5%|-| |3204 15 56|----Vat blue 29 (indanthrene brill blue 4G)|kg.|7.5%|-| |3204 15 57|----Vat blue 43 (carbazole blue)|kg.|7.5%|-| |3204 15 58|----Reduced vat blues|kg.|7.5%|-| |3204 15 59|----Other|kg.|7.5%|-| ||---Vat green :|||| |3204 15 61|----Vat green 1 (indanthrene brill green BFFB)|kg.|7.5%|-| |3204 15 62|----Vat green 2 (indanthrene brill green GG)|kg.|7.5%|-| |3204 15 63|----Vat green 4 (indanthrene brill green 3B)|kg.|7.5%|-| |3204 15 64|----Vat green 9 (black BB)|kg.|7.5%|-| |3204 15 69|----Other|kg.|7.5%|-| 6. In this Chapter ―kraft paper and paperboard‖ means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 6. For the purposes of sub-heading 4805 30, ―sulphite wrapping paper‖ means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa. m[2] /g. |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| ||---Vat brown :||||| |3204 15 71|----Vat brown 1 (brown BR)||kg.|7.5%|-| |3204 15 72|----Vat brown 3 (brown RGR)||kg.|7.5%|-| |3204 15 73|----Vat brown 5 (brown RRD,G)||kg.|7.5%|-| |3204 15 79|----Other||kg.|7.5%|-| ||---Vat black :||||| |3204 15 81|----Vat black 9 (black RB)||kg.|7.5%|-| |3204 15 82|----Vat black 25 (olive T)||kg.|7.5%|-| |3204 15 83|----Vat back 27 (olive R)||kg.|7.5%|-| |3204 15 84|----Vat black 29 (grey BG)||kg.|7.5%|-| |3204 15 89|----Other||kg.|7.5%|-| ||---Other :||||| |3204 15 91|----Solubilised vat|yellows|kg.|7.5%|-| |3204 15 92|----Solubilised vat|oranges|kg.|7.5%|-| |3204 15 93|----Solubilised vat|reds|kg.|7.5%|-| |3204 15 94|----Solubilised vat|violets|kg.|7.5%|-| |3204 15 95|----Solubilised vat|blues|kg.|7.5%|-| |3204 15 96|----Solubilised vat|greens|kg.|7.5%|-| |3204 15 97|----Solubilised vat|blacks|kg.|7.5%|-| |3204 15 99|---- Other||kg.|7.5%|-| |3204 16|--Reactive dyes and preparations based thereon :||||| |3204 16 10|---Yellows||kg.|7.5%|-| |3204 16 20|---Oranges||kg.|7.5%|-| |3204 16 30|---Reds||kg.|7.5%|-| |3204 16 40|---Violets||kg.|7.5%|-| |3204 16 50|---Blues||kg.|7.5%|-| |3204 16 60|---Greens||kg.|7.5%|-| |3204 16 70|---Browns||kg.|7.5%|-| |3204 16 80|---Blacks||kg.|7.5%|-| |3204 16 90|---Other||kg.|7.5%|-| |3204 17|--Pigments and preparations based thereon :||||| ||---Pigment yellow|:|||| |3204 17 11|----Yellow 1 (hansa yellow)||kg.|7.5%|-| |3204 17 19|----Other||kg.|7.5%|-| |3204 17 20|---Pigment oranges||kg.|7.5%|-| ||---Pigment red :||||| |3204 17 31|----Toluidine red||kg.|7.5%|-| |3204 17 39|----Other||kg.|7.5%|-| |3204 17 40|---Pigment violets||kg.|7.5%|-| ||---Pigment blues :||||| |3204 17 51|----Blue 15 (pathalocyanine blue)||kg.|7.5%|-| |3204 17 59|----Other||kg.|7.5%|-| ||---Pigment greens|:|||| |3204 17 61|----Green 7 (pathalovyanine green)||kg.|7.5%|-| |3204 17 69|----Other||kg.|7.5%|-| 6. For the purposes of this Section, the expression ―high tenacity yarn‖ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following : single yarn of nylon or other polyamides, or of polyesters 60 cN/tex CHAPTER-50 SECTION-XI multiple (folded) or cabled yarn of nylon or other polyamides, |multiple (folded) or cabled yarn of nylon or|other polyamides,| |---|---| |or of polyesters|53 cN/texsingle, multiple (folded) or| |cabled yarn of viscose rayon|27 cN/tex| |SECTION-VI||||CHAPTER-32|CHAPTER-32| |---|---|---|---|---|---| |(1)||(2)|(3)|(4)|(5)| |3204 17 70|---|Pigment browns|kg.|7.5%|-| |3204 17 80|---|Pigment blacks|kg.|7.5%|-| |3204 17 90|---|Other|kg.|7.5%|-| |3204 18 00|--|Carotenoid colouring matters and preparations based|kg.|7.5%|-| |||thereon|||| |3204 19|--|Other, including mixtures of colouring matter of|||| |||_two or more of the sub-headings_3204 11_to_3204|||| |||19_:_|||| ||---|_Azoic coupling components_2_,4,5,7,8,13:_|||| |3204 19 11|----|Azoic coupling component 2 (naphthol AS)|kg.|7.5%|-| |3204 19 12|----|Azoic coupling component 4 (naphthol As-BO)|kg.|7.5%|-| |3204 19 13|----|Azoic coupling component 5 (naphthol ASG)|kg.|7.5%|-| |3204 19 14|----|Azoic coupling component 7 (naphthol ASSW)|kg.|7.5%|-| |3204 19 15|----|Azoic coupling component 8 (naphthol ASTR)|kg.|7.5%|-| |3204 19 16|----|Azoic coupling component 13 (naphthol ASSG)|kg.|7.5%|-| ||---|_Azoic coupling components_14_,15,17,18,_20_and_|||| |||others :|||| |3204 19 21|----|Azoic coupling component 14 (naphthol ASPH)|kg.|7.5%|-| |3204 19 22|----|Azoic coupling component 15 (naphthol ASLB)|kg.|7.5%|-| |3204 19 23|----|Azoic coupling component 17 (naphthol ASBS)|kg.|7.5%|-| |3204 19 24|----|Azoic coupling component 18 (naphthol ASD)|kg.|7.5%|-| |3204 19 25|----|Azoic coupling component 20 (naphthol ASOL)|kg.|7.5%|-| |3204 19 29|----|Other|kg.|7.5%|-| ||---|_Azoic diazo component_1_,2,3,4,5,6,10,11:_|||| |3204 19 31|----|Azoic diazo component 1 (fast bordeaux GP base)|kg.|7.5%|-| |3204 19 32|----|Azoic diazo component 2 (fast orange G/GC base)|kg.|7.5%|-| |3204 19 33|----|Azoic diazo component 3 (fast scarlet GGIGGS base)|kg.|7.5%|-| |3204 19 34|----|Azoic diazo component 4 (fast garment GBC base)|kg.|7.5%|-| |3204 19 35|----|Azoic diazo component 5 (fast red B base)|kg.|7.5%|-| |3204 19 36|----|Azoic diazo component 6 (fast orange GR base)|kg.|7.5%|-| |3204 19 37|----|Azoic diazo component 10 (fast red R base)|kg.|7.5%|-| |3204 19 38|----|Azoic diazo component 11 (fast red TR base)|kg.|7.5%|-| ||---|_Azoic diazo component_12_,13,20,24,32,41,_48_and_|||| |||others :|||| |3204 19 41|----|Azoic diazo component 12 (fast scarlet G base)|kg.|7.5%|-| |3204 19 42|----|Azoic diazo component 13 (fast scarlet R base)|kg.|7.5%|-| |3204 19 43|----|Azoic diazo component 20 (fast blue BB base)|kg.|7.5%|-| |3204 19 44|----|Azoic diazo component 24 (fast blue RR base)|kg.|7.5%|-| |3204 19 45|----|Azoic diazo component 32 (fast red KB base)|kg.|7.5%|-| |3204 19 46|----|Azoic diazo component 41 (fast violet B base)|kg.|7.5%|-| |3204 19 47|----|Azoic diazo component 48 (fast blue B base)|kg.|7.5%|-| |3204 19 49|----|Other|kg.|7.5%|-| ||---|Azoic colours :|||| |3204 19 51|----|Yellows|kg.|7.5%|-| 6. In heading 5810, the expression ―embroidery‖ means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805). 6. Heading 5907 does not apply to: (a) fabrics in which impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like); (c) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading; (d) fabrics finished with normal dressings having a basis of amylaceous or similar substances; (e) wood veneered on a backing of textile fabrics (heading 4408); (f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805); (g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or (h) metal foil on a backing of textile fabrics (generally Section XIV or XV). |(1)||(2)|(3)|(4)|(5)| |---|---|---|---|---|---| |3204 19 52|----Oranges||kg.|7.5%|-| |3204 19 53|----Reds||kg.|7.5%|-| |3204 19 54|----Violets||kg.|7.5%|-| |3204 19 55|----Blues||kg.|7.5%|-| |3204 19 56|----Greens||kg.|7.5%|-| |3204 19 57|----Browns||kg.|7.5%|-| |3204 19 58|----Blacks||kg.|7.5%|-| |3204 19 59|----Other||kg.|7.5%|-| ||---Sulphur based colouring matters :||||| |3204 19 61|----Yellows||kg.|7.5%|-| |3204 19 62|----Oranges||kg.|7.5%|-| |3204 19 63|----Reds||kg.|7.5%|-| |3204 19 64|----Blues||kg.|7.5%|-| |3204 19 65|----Greens||kg.|7.5%|-| |3204 19 66|----Browns||kg.|7.5%|-| |3204 19 67|----Blacks||kg.|7.5%|-| |3204 19 69|----Other||kg.|7.5%|-| ||---Solvent based colouring matters :||||| |3204 19 71|----Yellows||kg.|7.5%|-| |3204 19 72|----Oranges||kg.|7.5%|-| |3204 19 73|----Reds||kg.|7.5%|-| |3204 19 74|----Violets||kg.|7.5%|-| |3204 19 75|----Blues||kg.|7.5%|-| |3204 19 76|----Greens||kg.|7.5%|-| |3204 19 77|----Browns||kg.|7.5%|-| |3204 19 78|----Blacks||kg.|7.5%|-| |3204 19 79|----Other||kg.|7.5%|-| ||---Food colouring matters :||||| |3204 19 81|----Yellow 3 (sunset yellow)||kg.|7.5%|-| |3204 19 82|----Yellow 4 (tartrazine)||kg.|7.5%|-| |3204 19 83|----Reds 5 to 8|(poncean)|kg.|7.5%|-| |3204 19 84|----Red 9 (amaranth)||kg.|7.5%|-| |3204 19 85|----Oranges||kg.|7.5%|-| |3204 19 86|----Violets||kg.|7.5%|-| |3204 19 87|----Greens||kg.|7.5%|-| |3204 19 88|----Browns||kg.|7.5%|-| |3204 19 89|----Other||kg.|7.5%|-| |3204 19 90|---Other||kg.|7.5%|-| |3204 20|-Synthetic organic products of a kind used as||||| ||fluorescent brightening agents :||||| |3204 20 10|---Optical whitening agents||kg.|7.5%|-| |3204 20 90|---Other||kg.|7.5%|-| |3204 90 00|-Other||kg.|7.5%|-| |3205 00 00|COLOUR LAKES; PREPARATIONS AS SPECIFIED IN||kg.|7.5%|-| ||NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES||||| 6. For the purpose of heading 6111: (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 6111 and in other headings of this Chapter are to be classified in heading 6111. 6. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this Chapter, excluding heading 6209, are to be classified in heading 6210. |(1) 3206||(2) OTHER COLOURING MATTER; PREPARATIONS AS|(3)|(4)|(5)| |---|---|---|---|---|---| |||SPECIFIED INNOTE3 TO THISCHAPTER, OTHER|||| |||THAN THOSE OF HEADINGS3203, 3204 OR3205;|||| |||INORGANIC PRODUCTS OF A KIND USED AS|||| |||LUMINOPHORES, WHETHER OR NOT CHEMICALLY|||| |||DEFINED|||| ||-|Pigments and preparations based on titanium dioxide|:||| |3206 11|--|_Containing_80_% or more by weight of titanium dioxide_|||| |||calculated on the dry matter :|||| |3206 11 10|---|Pearlsent pigment (titanium dioxide, coated|kg.|10%|-| |||micananeous and lustres pearl pigment)|||| |3206 11 90|---|Other|kg.|10%|-| |3206 19 00|--|Other|kg.|10%|-| |3206 20 00|-|Pigments and preparations based on chromium|kg.|7.5%|-| |||compounds|||| ||-|Other colouring matter and other preparations :|||| |3206 41 00|--|Utramarine and preparations based thereon|kg.|7.5%|-| |3206 42 00|--|Lithopone and other pigments and|kg.|7.5%|-| |||preparations based on zinc sulphide|||| |3206 49|--|Other :|||| |3206 49 10|---|Red oxide|kg.|7.5%|-| |3206 49 20|---|Persian red|kg.|7.5%|-| |3206 49 30|---|Yellow ochre|kg.|7.5%|-| |3206 49 40|---|Bronze powder|kg.|7.5%|-| |3206 49 90|---|Other|kg.|7.5%|-| |3206 50 00|-|Inorganic products of a kind used as luminophores|kg.|7.5%|-| |3207||PREPARED PIGMENTS, PREPARED OPACIFIERS AND|||| |||PREPARED COLOURS, VITRIFIABLE ENAMELS AND|||| |||GLAZES, ENGOBES(SLIPS), LIQUID LUSTRES AND|||| |||SIMILAR PREPARATIONS, OF A KIND USED IN THE|||| |||CERAMIC, ENAMELLING OR GLASS INDUSTRY; GLASS|||| |||FRIT AND OTHER GLASS, IN THE FORM OF POWDER,|||| |||GRANULES OR FLAKES|||| |3207 10|-|Prepared pigments, prepared opacifiers, prepared|||| |||colours and similar preparations :|||| |3207 10 10|---|Prepared organic dye-stuff pigments, dry|kg.|7.5%|-| |3207 10 20|---|Prepared organic dye-stuff pigments, paste|kg.|7.5%|-| |3207 10 30|---|Prepared inorganic pigments|kg.|7.5%|-| |3207 10 40|---|Prepared opacifiers prepared colours and|kg.|7.5%|-| |||similar preparations|||| 6. Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. 6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. |(1)|(2)|(3)|(4)|(5)| |---|---|---|---|---| |3207 10 90|---Other|kg.|7.5%|-| |3207 20|-Vitrifiable enamels and glazes, engobes|||| ||(slips) and similar preparations :|||| |3207 20 10|---Vitrifiable enamels and glazes|kg.|7.5%|-| |3207 20 20|---Engobes (slips) and similar preparations|kg.|7.5%|-| |3207 30 00|-Liquid lustres and similar preparations|kg.|7.5%|-| |3207 40 00|-Glass frit and other glass, in the form of|kg.|7.5%|-| ||powder, granules or flakes|||| |3208|PAINTS AND VARNISHES(INCLUDING ENAMELS AND|||| ||LACQUERS) BASED ON SYNTHETIC POLYMERS OR|||| ||CHEMICALLY MODIFIED NATURAL POLYMERS,|||| ||DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM;|||| ||SOLUTIONS AS DEFINED INNOTE4 TO THISCHAPTER|||| |3208 10|-Based on polyesters :|||| |3208 10 10|---Enamels|kg.|10%|-| |3208 10 20|---Lacquers|kg.|10%|-| |3208 10 30|---Varnishes|kg.|10%|-| |3208 10 90|---Other|kg.|10%|-| |3208 20|-Based on acrylic or vinyl polymers :|||| |3208 20 10|---Enamels|kg.|10%|-| |3208 20 20|---Lacquers|kg.|10%|-| |3208 20 30|---Varnishes|kg.|10%|-| |3208 20 90|---Other|kg.|10%|-| |3208 90|-Other :|||| ||---Based on cellulose nitrate or other cellulose|||| ||derivatives :|||| |3208 90 11|----Nitrocellulose lacquers|kg.|10%|-| |3208 90 19|----Other|kg.|10%|-| ||---Enamels :|||| |3208 90 21|----Synthetic enamel, ultra white paints|kg.|10%|-| |3208 90 22|----Synthetic enamel, other colours|kg.|10%|-| |3208 90 29|----Other|kg.|10%|-| |3208 90 30|---Lacquers|kg.|10%|-| ||---Varnishes :|||| |3208 90 41|----Insulating varnish|kg.|10%|-| |3208 90 49|----Other|kg.|10%|-| |3208 90 50|---Slip agents|kg.|10%|-| |3208 90 90|---Other|kg.|10%|-| |3209|PAINTS AND VARNISHES(INCLUDING ENAMELS AND|||| ||LACQUERS) BASED ON SYNTHETIC POLYMERS OR|||| ||CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED|||| ||OR DISSOLVED IN AN AQUEOUS MEDIUM|||| 6. (a) Throughout the Nomenclature, the expression ―electrical and electronic waste and scrap‖ means electrical and electronic assemblies, printed circuit boards and electrical or electronic articles that— (i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and (ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations; (b) mixed consignments of ―electrical and electronic waste and scrap‖ and other waste and scrap are to be classified in heading 8549; (c) this Section does not cover municipal waste as defined in Note 4 to Chapter 38. 6. For the purpose of heading 9021, the expression ―orthopaedic appliances‖ means appliances for: - (i) preventing or correcting bodily deformities; or (ii) supporting or holding parts of the body following an illness, operation or injury. Orthopedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure, or (2) mass produced, presented singly and not in pairs and designed to fit either foot equally. |(1)||||(2)|(3)|(4)|(5)| |---|---|---|---|---|---|---|---| |3209 10|||-|Based on acrylic or vinyl polymers :|||| |3209 10||10|---|Acrylic emulsion|kg.|10%|-| |3209|10|90|---|Other|kg.|10%|-| |3209 90|||-|Other :|||| |3209|90|10|---|Dispersion paints|kg.|10%|-| |3209|90|20|---|Emulsion paints not elsewhere specified or|kg.|10%|-| |||||included|||| |3209|90|90|---|Other|kg.|10%|-| |3210||||OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS,|||| |||||LACQUERS AND DISTEMPERS);PREPARED WATER|||| |||||PIGMENTS OF A KIND USED FOR FINISHING LEATHER|||| |3210 00|||-|Other paints and varnishes (including enamels,|||| |||||lacquers and distempers); prepared water pigments|||| |||||of a kind used for finishing leather :|||| ||||---|Distempers :|||| |3210|00|11|----|Dry distemper, including cement based water|kg.|10%|-| |||||paints|||| |3210|00|12|----|Oil bound distemper|kg.|10%|-| |3210|00|19|----|Other|kg.|10%|-| |3210|00|20|---|Prepared water pigments of a kind used for|kg.|10%|-| |||||finishing leather|||| |3210|00|30|---|Metallic powder or flakes prepared as paints|kg.|10%|-| |3210|00|40|---|Poly tetra fluoro ethylene (PTFE) or silicon|kg.|10%|-| |||||resin based coating materials|||| |3210|00|90|---|Other|kg.|10%|-| |3211|00|00||PREPARED DRIERS|kg.|10%|-| |3212||||PIGMENTS(INCLUDING METALLIC POWDERS AND FLAKES)|||| |||||DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE|||| |||||FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS|||| |||||(INCLUDING ENAMELS); STAMPING FOILS; DYES AND|||| |||||OTHER COLOURING MATTER PUT UP IN FORMS OR|||| |||||PACKINGS FOR RETAIL SALE|||| |3212|10|00|-|Stamping foils|kg.|10%|-| |3212 90|||-|Other :|||| |3212|90| 10|---|Pigments in linseed oil, white spirit, spirit of|kg.|10%|-| |||||turpentine, varnish and other paints or enamel|||| |||||media not elsewhere specified or included|||| |3212|90| 20|---|Dyes and other colouring matter put up in forms|kg.|10%|-| |||||or packings for retail sale|||| |SECTION-VI|||||CHAPTER-32|CHAPTER-32| |---|---|---|---|---|---|---| |(1)|(2)|||(3)|(4)|(5)| |3212 90 30|---Aluminium paste|||kg.|10%|-| |3212 90 90|---Other|||kg.|10%|-| |3213|ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS' COLOURS,|||||| ||MODIFIYING TINTS, AMUSEMENT COLOURS AND THE LIKE, |||||| ||IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR|||||| ||FORMS OR PACKINGS|||||| |3213 10 00|-Colours in sets|||kg.|10%|-| |3213 90 00|-Other|||kg.|10%|-| |3214|GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS,|||||| ||CAULKING COMPOUNDS|AND|OTHER MASTICS; |||| ||PAINTERS' FILLINGS; NON-REFRACTORY SURFACING|||||| ||PREPARTIONS FOR FACADES, |INDOOR WALLS, FLOORS, ||||| ||CEILINGS OR THE LIKE|||||| |3214 10 00|-Glaziers‗ putty, grafting putty,||resin cements,|kg.|10%|-| ||caulking compounds and other mastics;|||||| ||painters‗ fillings|||||| |3214 90|-Other :|||||| |3214 90 10|---Non-refractory surfacing|preparations||kg.|10%|-| |3214 90 20|---Resin cement|||kg.|10%|-| |3214 90 90|--- Other|||kg.|10%|-| |3215|PRINTING INK, WRITING OR DRAWING INK AND OTHER|||||| ||INKS, WHETHER OR NOT CONCENTRATED OR SOLID|||||| ||-Printing ink :|||||| |3215 11|--Black :|||||| |3215 11 10|---Lithographic ink and jelly|||kg.|10%|-| |3215 11 20|---Newspaper ink|||kg.|10%|-| |3215 11 30|---Rotary ink|||kg.|10%|-| |3215 11 40|---Screen printing ink|||kg.|10%|-| |3215 11 90|---Other|||kg.|10%|-| |3215 19|--Other :|||||| |3215 19 10|---Lithographic ink and jelly|||kg.|10%|-| |3215 19 20|---Newspaper ink|||kg.|10%|-| |3215 19 30|---Rotary ink|||kg.|10%|-| |3215 19 40|---Screen printing ink|||kg.|10%|-| |3215 19 90|---Other|||kg.|10%|-| |3215 90|-Other :|||||| |3215 90 10|---Fountain pen ink|||kg.|10%|-| |3215 90 20|---Ball pen ink|||kg.|10%|-| |3215 90 30|---Indelible ink|||kg.|10%|-| |3215 90 40|---Drawing ink|||kg.|10%|-| |3215 90 90|---Other|||kg.|10%|-| CHAPTER-33 SECTION-VI

Source: India Code