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CENTRAL EXCISE TARIFF ACT 1985

ACT NO. 5 OF 1986

[19th January, 1986.]

Short title, extent and commencement.

1. Short title, extent and commencement. (1) This Act may be called the Central Excise Tariff Act, 1985.

(2) It extends to the whole of India.

(3) It shall come into force on such date 1* as the Central Government may, by notification in the Official Gazette, appoint.

Duties specified in the Schedule to be levied. 2. Duties specified in the Schedule to be levied. The rates at which duties of excise shall be levied under the Central Excises and Salt Act, 1944 (1 of 1944.) are specified in the Schedule.

Emergency power of Central Government to increase duty of excise. 3. Emergency power of Central Government to increase duty of

excise. (1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944.) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the Schedule to be made so as to substitute for the rate of duty specified in the Schedule in respect of such goods,-- (a) in a case where the rate of duty as specified in the Schedule as in force immediately before the issue of such notification is nil, a rate of duty not exceeding fifty per cent. ad valorem expressed in any form or method; (b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the Schedule as in force immediately before the issue of the said notification: --------------------------------------------------------------------- 1 28th February, 1986: Vide Notification No. G.S.R. 89 (E), dated 5.2.1986, Gazette of India, 1986, Extraordinary, Part II Section 3 (i). 89 90 Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under

sub-section (2). Explanation.--"Form or method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty may be levied.

(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(3) For the removal of doubts, it is hereby declared that any

notification issued under sub-section (1), including any such

notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by notification in the Official Gazette.

Consequential amendments of, and construction of references to, theFirst Schedule to, Act 1 of 1944. 4. Consequential amendments of, and construction of references

to, the First Schedule to, Act 1 of 1944. (1) In the Central Excises and Salt Act, 1944-- (a) for the words "First Schedule", wherever they occur, the words and figures "Schedule to the Central Excise Tariff Act, 1985" shall be substituted; (b) in section 2, for clause (f), the following clause shall be substituted, namely:-- `(f) "manufacture" includes any process,-- (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;'; (c) the First Schedule shall be omitted.

(2) Any reference to the expression "First Schedule to the Central Excises and Salt Act, 1944" (1 of 1944.) in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act. 91 SCHE Rules for the interpretation of this Schedule THE SCHEDULE--EXCISE TARIFF (See section 2) Rules for the interpretation of this Schedule 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the provisions hereinafter contained. 2. (a) Any reference in a heading to goods shall be taken to include a reference to that goods incomplete or unfinished, provided that, the incomplete or unfinished goods have the essential character of the complete or finished goods. It shall also be taken to include a reference to that goods complete or finished (or falling to be classified as complete or finished by virtue of this rule), removed unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles contained in rule 3. 3. When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. For legal purposes, the classification of goods in the sub- headings of a heading shall be determined according to the terms of those sub-headings and any related Chapter Notes and, mutatis mutandis, to the above rules, on the understanding that only sub- headings at the same level are comparable. For the purposes of this rule, the relative Section Notes also apply, unless the context otherwise requires. 92 General Explanatory Notes

1. Where in column (3) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub- classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of article or group of articles which has "-".

2. The abbreviation " " in column (4) of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 4 or the tariff value fixed under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty being equal to such percentage of the value or tariff value as is indicated in that column. SECTION I ANIMAL PRODUCTS NOTES 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried. CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL NOTES 1. This Chapter does not cover: (a) Products of the kind unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (Chapter 5) or animal blood (Chapter 5 or 30); or (c) Animal fat, other than pig fat (Chapter 15). 2. This Chapter covers products, which are chilled, frozen and salted, in brine, dried or smoked but not otherwise prepared. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 02.01 0201.00 MEAT AND EDIBLE MEAT OFFALS Nil ---------------------------------------------------------------------- 93 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NOTES 1. This Chapter does not cover: (a) Meat of marine mammals (Chapter 2). (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (Chapter 23); or (c) Caviar or caviar substitutes prepared from fish eggs (Chapter 16). 2. This Chapter covers products, which are chilled, frozen and salted, in brine, dried or smoked but not otherwise prepared and crustaceans, in shell, simply boiled in water. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 03.01 0301.00 FISH AND CRUSTACEANS, MOLLUSCS Nil AND OTHER AQUATIC INVER- TEBRATES --------------------------------------------------------------------- CHAPTER 4 DAIRY PRODUCE; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. The expression, "Milk" means full cream milk or partially or completely skimmed milk. 2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.03 provided that they have the three following characteristics:-- (a) a milkfat content, by weight of the dry matter, of 5 per cent. or more; (b) a dry matter content, by weight, of at least 70 per cent. but not exceeding 85 per cent.; and (c) they are moulded or capable of being moulded. 3. In this Chapter, the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number. 94 4. Heading No. 04.04 applies, inter alia, to butter-milk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 04.01 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER -In or in relation to the man- ufacture of which any pro- cess is ordinarily carried on with the aid of power : 0401.11 --Favoured milk, whether swe- Nil etened or not, put up in unit containers and ordin- arily intended for sale 0401.12 --Skimmed milk powder, spec- Nil prepared for feeding infants 0401.13 --Skimmed milk powder, other 15 than powder specially prep- ared for feeding infants, put up in unit containers and ordinarily intended for sale 0401.14 --Concentrated (condensed) 15 milk whether sweetened or not, put up in unit cont- ainers and ordinarly inten- ded for sale 0401.19 --Other Nil 0401.90 --Other Nil 04.02 BUTTER, WHETHER PASTEURISED OR NOT 0402.10 -In or in relation to the 10 manufacture of which any process is ordinarily carr- ied on with the aid of power 0402.90 -Other Nil 04.03 CHEESE, PASTEURISED OR PROCESSED 0403.10 -In or in relation to the 15 manufacture of which any process is ordinarily carr- ied on with the aid of power 0403.90 -Other Nil 04.04 0404.00 OTHER DAIRY PRODUCE; EDIBLE Nil PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- 95 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. This Chapter does not cover: (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) and parings and similar waste of raw hides or skins; or (c) Animal textile materials, other than horsehair and horsehair waste (Section XI). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 05.01 0501.00 PRODUCTS OF ANIMAL ORIGIN, Nil NOT ELSEWHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- SECTION II VEGETABLE PRODUCTS NOTES In this Section, the expression "unit container" means a container, whether large or small (for example tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number. CHAPTER 7 EDIBLE VEGETABLES AND ROOTS AND TUBERS NOTES 1. In this Chapter, the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var, saicharata), fruits of the genus Capsicem or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 2. This Chapter covers all dried vegetables of the kinds other than:-- (a) sweet corn in the forms--flours, groats, meal pellets, grains hulled, rolled, flaked pearled, sliced or kibbled (Chapter 11); (b) flour, meal and flakes of potatoes (Chapter 11); (c) flour and meal of dried leguminous vegetables (Chapter 11). 3. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (Chapter 9). 96 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 07.01 DRIED VEGETABLES, INCLUDING POTATOES, ONIONS AND MUSH- ROOMS, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED; DRIED LEGUMINOUS VEGETABLES INCLUDING PEAS AND BEANS, SHELLED, WHETHER OR NOT SKINNED OR SPLIT 0701.10 -Put up in unit containers and 15 intended for sale 0701.90 -Other Nil 07.02 0702.00 OTHER EDIBLE VEGETABLES, ROOTS Nil AND TUBERS ---------------------------------------------------------------------- CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OR CITRUS FRUIT OR MELONS NOTE This Chapter does not cover inedible fruits or nuts. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 08.01 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 0801.10 -Put up in unit containers 10 and ordinarily intended for sale, whether or not contain- ing any added ingredient, including sugar or other sweetening matter 0801.90 -Other Nil ---------------------------------------------------------------------- 97 CHAPTER 9 COFFEE, TEA AND SPICES NOTES 1. In heading No. 09.01, 'Coffee' means the seed of the coffee tree (coffea), but does not include the seed while still attached to the tree. This heading includes coffee in powder form. 2. For the purposes of heading No. 09.02, blending, sorting, packing, or repacking into smaller containers shall amount to 'manufacture'. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 09.01 COFFEE, WHETHER OR NOT CURED OR ROASTED OR DECAFF- EINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORATION -Cured coffee: 0901.11 --Liberia and Excelsia Rs. 75 per quintal 0901.19 -Other Rs. 100 per quintal 0901.20 -Coffee substitutes contain- 12 ing coffee in any proportion 0901.90 -Other 12 09.02 TEA, INCLUDING TEA WASTE -Green tea and black tea: 0902.11 --Packed in unit containers of 40 paise per content not exceeding 25 kilogram plus grams and ordinarily inten- the duty for ded for sale to consumers the time being in that pack leviable under sub-heading 0902.19 0902.12 --Packed in unit containers Re. 1 per kilo- of content exceeding 25 gram plus the grams but not exceeding duty for the 20 kilograms, whether or time being not ordinarily intended for leviable under sale to consumers in that sub-heading pack 0902.19 0902.13 --Packed in bags for retail 10 plus the consumption, known as duty the time `tea bags' being leviable under sub-hea- ding 0902.19 0902.19 --Other Rs. 2 per kilogram ----------------------------------------------------------------------

98 (1) (2) (3) (4) ---------------------------------------------------------------------- -Tea waste: 0902.21 --Denatured Nil 0902.29 -Other Rs. 2 per kilogram 0902.90 -Other Rs. 2 per kilogram 09.03 spices 0903.10 -Ground or powdered, put Nil up in unit containers and ordinarily intended for sale 0903.90 -Other Nil ---------------------------------------------------------------------- CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN NOTES 1. This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); (b) Prepared flours, meals or starches of heading No. 19.01; (c) Corn flakes or other products of heading No. 19.04; (d) Vegetables, prepared or preserved, of heading No. 20.01; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. Products from the milling of cereals listed below fall in this Chapter, if they have, by weight on the dry product, with a starch content exceeding 45 per cent and an ash content (after deduction of any added minerals) not exceeding that indicated in the list:-- --------------------------------------------------------------------- CEREALS ASH CONTENT ---------------------------------------------------------------------

(1) Wheat and rye . . . . . . . . . 2.5

(2) Barley. . . . . . . . . . . . 3

(3) Oats. . . . . . . . . . . . . 5

(4) Maize (Gorn) and grain sorghum . . . 2

(5) Rice. . . . . . . . . . . . . 1.6

(6) Buck Wheat . . . . . . . . . . 4 --------------------------------------------------------------------- Otherwise, they fall in Chapter 23. 99

(1) (2) (3) (4) --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 11.01 PRODUCTS OF THE MILLING INDUSTRY INCLUDING CEREAL FLOURS, CEREAL GROATS, MEAL GEREAL GRAINS AND FLOUR, MEAL OR FLAKES OF VEGETABLES -Grains, hulled, rolled, flaked, pearled, sliced or kibbled, or barley or oats: 1101.11 --Put up in unit containers 15 and ordinarily intended for sale 1101.19 --Other Nil 1101.90 -Other products of the mill- Nil ing industry 11.02 1102.00 MALT 12 11.03 STARCHES 1103.10 -In or relation to the manu- 15 facture or which any process is ordinarily carried on with the aid of power 1103.90 -Other Nil 11.04 1104.00 INULIN; WHEAT GLUTEN, WHETHER 12 OR NOT DRIED --------------------------------------------------------------------- CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS NOTES 1. This Chapter does not apply to: (a) Liquorice extracts containing more than 10 per cent. by weight of soucrose or put up as confectionery (heading No. 17.04); (b) Malt extract (heading No. 19.01); (c) Camphor, glycyrrhizin or other products of heading No. 29.06 or 29.11; (d) Medicaments or blood grouping reagents (Chapter 30); (e) Tanning or dyeing extracts (Chapter 32); (f) Essential oils, concretes, absolutes and resinoids or aqueous distillates and aqueous solutions of essential oils (Chapter 33); or (g) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01). 100 2. This Chapter does not include extract of opium. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 13.01 LAG; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1301.10 -Lac Nil 1301.90 -Other 12 --------------------------------------------------------------------- CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. This Chapter applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (Chapter 44); wood wool (Chapter 44). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 14.01 1401.00 VEGETABLE PLAINTING MATE- 12 RIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED. --------------------------------------------------------------------- SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES NOTES 1. This Chapter does not cover: (a) Pig fat or poultry fat; (b) Cocoa butter, fat and oil (Chapter 18); (c) Edible preparations of Chapter 21; 101 (d) Greaves and residues of Chapter 23; (e) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (Chapter 40). 2. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.07. 3. In this Chapter, the expression `fixed vegetable oils' means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 15.01 1501.00 ANIMAL (INCLUDING FISH) FATS 12 AND OILS, GRUDE, REFINED OR PURIFIED 15.02 1502.00 FIXED VEGETABLE OILS, THE Nil FOLLOWING, NAMELY, COTTON SEED OIL, NEEM SEED OIL, KARANJ OIL, SILK COTTON SEED OIL, RICE BRAN OIL, KHAKHAN OIL, PALM OIL, WATER MELON OIL, SAL OIL, MAHUA OIL, KUSUM OIL, RUBBER SEED OIL MANGO KERNEL OIL KOKUM OIL DHUPA OIL UNDI OIL MAROTI OIL PISA OIL AND NAHOR OIL AND THEIR FRACTIONS 15.03 FIXED VEGETABLE OILS, OTHER THAN THOSE OF HEADING NO. 15.02 1503.10 -Which have undergone, subs- Rs. 100 per equent to their extraction tonne any one or more of the foll- owing proeesses, namely:

(1) Treatment with an alkali or acid

(2) Bleaching

(3) Deodorisation 1503.90 -Other Nil 15.04 1504.00 VEGETABLE FATS AND OILS 10 AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTE- RESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED BUT NOT FURTHER PREPARED 1505.00 INDUSTRIAL MONOGARBOXYLIC 12 FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL ALCOHOLS ---------------------------------------------------------------------- 102

(1) (2) (3) (4) ---------------------------------------------------------------------- 15.06 GLYGEROL (GLYGERINE); GFLYCEROL WATERS AND GLYGEROL LYES -Glycerol (glycerine): 1506.11 - Unrefined 15 1506.12 -Refined 15 1506.20 -Glycerol waters and 15 glycerol lyes 15.07 1507.00 VEGETABLE WAXES (OTHER 12 THAN TRIGLYCERIDES),BEE- SWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR GOLOURED; DEGRAS RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES 15.08 MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS: ANIMAL OR VEG- ETABLE FATS AND OILS, BOILED OXIDISED, DEHYDRATED, SULPHURI- SED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED; INEDIBLE MIXTURES OR PREPARATIONS OF FATS AND OILS OF THIS CHAPTER 1508.10 -Linoxyn 40 1508.90 -Other 12 --------------------------------------------------------------------- SECTION IV PREPARED FOODSTUFFS; BEVERAGES AND VINEGAR: TOBACCO AD MANUFACTURED TABACCO SUBSTITUTES NOTE In this Section, the expression, `unit container', means a container whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number. CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 16.01 PREPARATIONS OF MEAT, OF FISH OR OF GRUSTAGEANS, MOLLUSGS OR OTHER --------------------------------------------------------------------- 103

(1) (2) (3) (4) --------------------------------------------------------------------- AQUATIC INVERTEBRATES, INCLUDING SAUSAGES AND SIMILAR PRODUCTS, EXTRACTS AND JUICES, PREPARED OR PRE- SERVED FISH AND CAVIAR AND CAVIAR SUBSTITUTES -Put up in unit containers and ordinarily intended for sale: 1601.11 Cooked, peeied and frozen Nil prawns and shrimps 1601.19 --Other 15 1601.90 -Other Nil --------------------------------------------------------------------- CHAPTER 17 SUGAR AND SUGAR CONFECTIONERY NOTES 1. This Chapter does not cover: (a) Sugar confectionery containing cocoa of Chapter 18; (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) and other products of heading No. 29.13; or (c) Medicaments and other products of Chapter 30. 2. For the purposes of this Chapter, `Sugar' means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105øC would be more than 90. 3. For the purposes of this Chapter,-- (a) `khandsari sugar' means sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed; (b) `palmyra sugar' means sugar manufactured from the juice of the palmyra palm or from jaggery obtained by boiling the juice of the palmyra palm. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 17.01 GANE OR BEET SUGAR AND CHEMICALLY PURE SUGROSE, IN SOLID FORM 1701.10 -Sugar, in or in relation Nil to the manufacture of which no process is ord- inarily carried on with the aid of power --------------------------------------------------------------------- 104

(1) (2) (3) (4) --------------------------------------------------------------------- 1701.20 -khandsari sugar Nil -Gane sugar, other than khandsari sugar: 1701.31 -Required by the General Rs.17 per Government to be sold quintal under clause (f) of sub-

section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) 1701.39 --Other Rs 24 per quintal 1701.90 -Other 12 17.02 OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE IN ANY FORM AND PREPARATIONS THEREOF; SUGAR SYRUPS NOT CON- TAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY WHETHER OR NOT MIXED, WITH NATURAL HONEY; CARAMEL -odher sugars, including chem- ically pure lactose, maltose, glucose and fructose in any form: 1702.11 --Palmyra sugar Nil 1702.19 --Other 15 -Preparations of other sugars: 1702.21 --In which the reducing sugars 15 expressed as anhydrous dex- trose amounnt to more than 80 by weight 1702.29 -Other 12 1703.30 -Sugar syrups not containing 12 added flavouring or colou- ring matter; artificial honey, whether or not mixed with natural honey; caramel 17.03 MOLASSES, RESULTING FROM THE EXTRACTION OR REFINING OR SUGAR 1703.10 -Ganc molasses produced in the Rs. 30 per tonne manufacture of sugar by the vacuumpan process 1703.90 -Other Nil --------------------------------------------------------------------- 105

(1) (2) (3) (4) --------------------------------------------------------------------- 17.04 SUGAR CONFECTIONERY (IN- CLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA 1704.10 -Chewing gum, whether or not 10 sugar ccated 1704.90 -Other 12 --------------------------------------------------------------------- CHAPTER 18 COCOA AND COCOA PREPARATIONS NOTES 1. This Chapter does not cover preparations of heading No. 04.04, 19.01, 19.04, 19.05, 21.05, 22.02 or 30.03. 2. Heading No. 18.04 includes sugar confectionery containing cocoa and other food preparations containing cocoa. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 18.01 1801.00 COCOA BUTTER, FAT AND OIL 12 18.02 1802.00 COCOA POWDER, WHETHER OR 10 NOT CONTAINING ADDED SU- GAR OR OTHER SWEETENING MATTER 18.03 1803.00 CHOCOLATES IN ANY FORM, 10 WHETHER OR NOT CONTAIN- ING NUTS, FRUIT KERNELS OR FRUITS, INCLUDING DRINKING CHOCOLATES 18.04 1804.00 OTHER FOOD PREPARATIONS 12 CONTAINING COCOA --------------------------------------------------------------------- CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY COOKS' PRODUCTS NOTES 1. This Chapter does not cover: (a) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.02); or 106 (b) Medicaments or other products of Chapter 30. 2. Heading No. 19.04 does not cover preparations containing more than 8 by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of Chapter 18. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 19.01 MALT EXTRACT; FOOD PREPARA- TIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAI- NING COCOA POWDER OR CONTAI- NING COCOA POWDER IN A PROPOR- TION BY WEIGHT OF LESS THAN 50 NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARAT- IONS OF MILK AND CREAM, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 10 NOT ELSEWHERE SPECIFIED OR INCLUDED -Put up in unit containers and ordinarily intended for sale: 1901.11 --For infant use Nil 1901.19 --Other 15 1901.90 -Other Nil 19.02 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHER- WISE PREPARED, SUCH AS SPAG- HETTI, MACARONI VERMICELLI, NOODLES, WHETHER OR NOT PREPARED 1902.10 -Vermicelli Nil 1902.20 -Spaghetti, macaroni and noo- Nil dles, put up in unit contain- ers and ordinarily intended for sale 1902.90 -Other Nil --------------------------------------------------------------------- 107

(1) (2) (3) (4) --------------------------------------------------------------------- 19.03 TAPIOCA AND SAGO AND SUB- STITUTES THEREOF PREPARED FROM STARCH, INCLUDING ARROW- ROOT, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS, POW- DER OR IN SIMILAR FORMS 1903.10 -Put up in unit containers Nil and ordinarily intended for sale 1903.90 -Other Nil 19.04 PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR GEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS, OTHER THAN MAIZE (CORN), IN GRAIN FORM, PRE- COOKED OR OTHERWISE PREPARED 1904.10 -Corn flakes or wheat flakes 15 put up in unit containers and ordinarily intended for sale 1904.90 -Other Nil 19.05 BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHE- THER OR NOT CONTAINING COCOA, COMMUNION WAFERS, EMPTY CAC- HESTS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RIGE PAPER AND SIMILAR PRODUCTS -Biscuits; waffles and wafers: 1905.11 -In or in relation to the manu- 10 facture of which any process is ordinarily carried on with the aid of power 1905.19 -Other Nil Gakes and pastry: 1905.21 --In or in relation to the ma- Nil nufacture of which any pro- cess is ordinarily carried on with the aid of power 1905.29 --Other Nil 1905.90 -Other Nil --------------------------------------------------------------------- 108 CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS NOTES 1. This Chapter covers only products which are prepared or preserved by processes other than merely chilled or frozen, or put in provisional preservative solutions, or dried, dehydrated or evaporated. 2. This Chapter does not cover fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (Chapter 17) or chocolate confectionery (Chapter 18). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 20.01 PREPARATIONS OF VEGETABLES, FRUIT, NUTS, OR OTHER PARTS OF PLANTS, INCLUDING JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUTPASTES, FRUIT JUICES AND VEGETABLE JUICES, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 2001.10 -Put up in unit containers 10 and ordinarily intended for sale 2001.90 -Other Nil --------------------------------------------------------------------- CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS NOTES 1. This Chapter does not cover: (a) Yeast put up as a medicament or other products or Chapter 30; (b) Prepared enzymes of Chapter 35. 2. For the purposes of heading No. 21.04, the expression "homogenise composited food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetie purposes. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. 109 3. In this Chapter, `Pan Masala' means any preparation containing betal nuts and any one or more of other ingredients such as lime, katha (catechu), cardamom, copra, menthol and tobacco. 4. In this Chapter, `brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as, a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 5. Heading No. 21.07, inter alia includes: (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 or 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) peanut butter; (g) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients; (h) preparations (for example, tablets) consisting of saccharin and a foodstuff, such as lactose, used for sweetening purposes; (i) pre-cooked rice cooked either fully or partially and their dehydrates; and (j) 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. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 21.01 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE OR TEA, AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE OR TEA; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EX- TRACTS, ESSENCES AND CONCENTRATES THEREOF --------------------------------------------------------------------- 110

(1) (2) (3) (4) --------------------------------------------------------------------- 2101.10 -Extracts, essences and concen- 25 plus the trates, of coffee, and prepar- duty for the ations with a basis of these time being lev- extracts, essences or concent- iable on cured rates or with a basis of coffee coffee under he- ading No. 09.01 2101.20 -Extracts, essences and concen- 10 plus the trates, of tea and preparations duty for the t- with a basis of these extracts, ime being levi- essences or concentrates or wi- able on tea un- th a basis of tea der sub-heading No. 0902.19 2101.30 -Roasted chicory and other roas- 12 ted coffee substitutes, and extracts, essences and con- centrates thereof 21.02 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORG- ANISMS, DEAD (BUT NOT INCLUD- ING VACCINES OF CHAPTER 30); PREPARED BAKING POWDERS 2102.10 -Put up in unit containers and 12 ordinarily intended for sale 2102.90 -Other 12 21.03 SAUCES, KETCHUP AND THE LIKE AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUST- ARD FLOUR AND MEAL AND PRE- PARED MUSTARD -Put up in unit containers and ordinarily intended for sale: 2103.11 --Sauces, ketchup and the li- 10 ke and preparations ther- efor 2103.19 --Other Nil 2103.90 -Other Nil 21.04 SOUPS AND BROTHS AND PREPARA- TIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS 2104.10 -Put up in unit containers and 15 ordinarily intended for sale 2104.90 -Other Nil --------------------------------------------------------------------- 111

(1) (2) (3) (4) --------------------------------------------------------------------- 21.05 2105.00 ICE CREAM AND OTHER EDIBLE ICE, Nil WHETHER OR NOT CONTAINING CO- COA 21.06 PAN MASALA -Containing lime or katha (ca- techu) or both, whether or not containing tobacco : 2106.11 --Put up in unit containers and Rs. 20 per ki- ordinarily intended for sale logram and bearing a brand name 2106.19 --Other Nil 2106.90 -Other Nil 21.07 EDIBLE PREPARATIONS, NOT ELSE- WHERE SPECIFIED OR INCLUDED 2107.10 -Prasad or prasadam Nil 2107.20 -Sterilised or pasteurised milt- Nil one -Other: 2107.91 --Put up in unit containers and 15 ordinarily intended for sale 2107.99 --Other Nil --------------------------------------------------------------------- CHAPTER 22 BEVERAGES AND VINEGAR --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 22.01 NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOT FLAVOURED 2201.10 -For each glass bottle contai- 10 paise ning 200 millilitres or less --------------------------------------------------------------------- 112

(1) (2) (3) (4) --------------------------------------------------------------------- 2201.20 -For each glass bottle conta- 10 paise plus ining more than 200 millil- 5 paise for itres every 100 mil- lilitres or fraction ther- eof in excess of 200 millil- itres 2201.90 -Other 40 22.02 NATURAL OR ARTIFICIAL MINERALS WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED; OTHER NON-ALCO- HOLIC BEVERAGES, NOT INCL- UDING FRUIT OR VEGETABLE JUICES OF HEADING NO. 20.01 -Natural or artificial mine- ral waters, containing added sugar or other sweetening matter or flavoured: 2202.11 --For each glass bottle con- 30 paise taining 200 millilitres or less 2202.12 --For each glass bottle con- 35 paise taining more than 200 mil- litres but not exceeding 250 millilitres 2202.13 --For each glass bottle con- 45 paise taining more than 250 mil- lilitres but not exceeding 300 millilitres 2202.14 --For each glass bottle con- 45 paise plus taining more than 300 mil- 15 paise for lilitres every 100 mi- llilitres or fraction the- reof in exce- ss of 300 mil- lilitres 2202.90 -Other 60 22.03 2203.00 VINEGAR AND SUBSTITUTES FOR 12 VINEGAR OBTAINED FROM AGE- TIC ACID --------------------------------------------------------------------- CHAPTER 23 RESIDUES AND WASTES FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER NOTE Heading No. 23.02 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable on 113 animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 23.01 2301.00 RESIDUES AND WASTE FROM THE Nil FOOD INDUSTRIES, INCLUDING BAGASSE, OTHER WASTE OF SU- GAR MANUFACTURE AND OIL CAKES 23.02 2302.00 PREPARATIONS OF KIND USED IN Nil ANIMAL FEEDING, INCLUDING DOG AND CAT FOOD --------------------------------------------------------------------- CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Chapter, `brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. In relation to products of headings Nos. 24.02, 24.03 and 24.04, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to `manufacture'. 3. In this Chapter, "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 24.01 2401.00 UNMANUFACTURED TOBACCO; TO- Nil BACCO REFUSE 24.02 CIGARS AND CHEROOTS OF TOBA- CCO OR OF TOBACCO SUBSTITU- TES 2402.10 -Not bearing a brand name Nil -Bearing a brand name and of which the value per thou- sand: 2402.21 --Does not exceed rupees five Nil --------------------------------------------------------------------- 114

(1) (2) (3) (4) --------------------------------------------------------------------- 2402.22 --Exceeds rupees five but does 37.50 not exceed rupees fifteen 2402.23 --Exceeds rupees fifteen 75 24.03 CIGRATTES AND CIGARILLOS OF TOBACCO OR TOBACCO CO SUB- STITUTES -Cigrettes: 2403.11 --Of tobacco Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher 2403.12 --Of tobacco substitutes Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher -Cigarillos: 2403.21 --Of tobbaco Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher 2403.22 --Of tobacco substitutes Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher 24.04 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES HOMOGENISED OR `RECONSTITUTED' TOBACCO; TO- BACCO EXTRACTS AND ESSENCES -Smoking mixtures for pipes and cigrettes: 2404.11 --`Gudaku' bearing a brand 15 name 2404.12 --`Gudaku' not bearing a br- Nil and name 2404.19 --Other 225 -Hookah tobacco, whether or not containing tobacco sub- stitutes in any proporation: 2404.21 --Bearing a brand name 15 2404.29 --Other Nil -Biris: 2404.31 --In the manufacture of which Rs. 6 per th- any process has been condu- ousand cted with the aid of mach- ines operated with or with- out the aid of power 2404.39 --Other Rs. 2.70 per thousand -Chewing tobacco, including preparations commonly known as `Khara Masala', `'Kimam', 'Dokta` `Zarda', `Sukha' and `Surti': --------------------------------------------------------------------- 115

(1) (2) (3) (4) --------------------------------------------------------------------- 2404.41 --Bearing a brand name and of 11.25 which the value per kilo- gram does not exceed rupe- ees ten 2404.42 --Bearing a brand name and of 18.75 which the value per kilo- gram exceeds rupees ten 2404.49 --Other Nil -Snuff: 2404.51 --Of which the value per kil- Re. 1.87 per ogram does not exceed rup- kilogram ees ten 2404.52 --Of which the value per kil- Rs. 4.50 per ogram exceeds rupees ten kilogram 2404.90 -Other 12 --------------------------------------------------------------------- SECTION V MINERAL PRODUCTS CHAPTER 25 SALT; SULPHUR; CLAY AND STONE; PLASTERING MATERIALS; LIME AND CEMENT NOTES 1. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur, colloidal sulphur; earth colours, containing 70 per cent. or more by weight of combined iron, of Chapter 28; (b) Medicaments and other products of Chapter 30; (c) Perfumery, cosmetic or toilet preparations of Chapter 33; (d) Setts, curbstones or flagstones; mosaic cubes or the like; roofing, facing or damp course slates of Chapter 68; (e) Precious or semi-precious stones of Chapter 71; (f) Cultured crystals of Chapter 38; optical elements of Chapter 90; (g) Billiard chalks of Chapter 95; or (h) Writing or drawing chalks and tailors' chalks of Chapter

2. Heading Nos. 25.01, 25.03 and 25.05 cover only products which, have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, 116 ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined or obtained by mixing. 3. In the heading No. 25.02, `sagol' means cement obtained by heating limestone and burnt coal in a kiln and `ashmoh' means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 25.01 2501.00 SALT (INCLUDING TABLE SALT Nil AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION 25.02 CEMENT CLINKERS; CEMENT, ALL SORTS 2502.10 -Cement clinkers 12 2502.20 -Grey portland cement (inclu- Rs. 225 per ding ordinary portland ceme- tonne nt, portland-pozzolana ceme- nt and portland slag cem- ent), masonry cement, rapid hardening cement, low-heat cement and water proof (hydrophobic) cement 2502.30 -Aluminous cement (`Ciment 12 fondu') 2502.40 -Sagol; ashmoh Nil 2502.50 -High alumina refractory 10 cement 2502.90 -Other 40 25.03 2503.00 ASBESTOS, RAW INCLUDING FIBRE 15 25.04 MARBLE 2504.10 -In blocks Nil -In slabs : 2504.21 --In or in relation to the Rs. 10 per manufacture of which any square metre process is ordinarily carried on with the aid of power and where the elec- tromotive force used exce- eds ten horse power 2504.29 --Other Nil --------------------------------------------------------------------- 117

(1) (2) (3) (4) --------------------------------------------------------------------- -In tiles : 2504.31 --In or in relation to the ma- Rs. 10 per nufacture of which any pro- square metre cess is ordinarily carried on with the aid of power and where the electromot- ive force used exceeds ten horse power 2504.39 --Other Nil 25.05 2505.00 MINERAL SUBSTANCES, NOT ELS- 12 EWHERE SPECIFIED (INCLUDING CLAY, EARTH COLOURS, NATURAL ABRASIVES, SULPHURS, SLATE AND STONE), LIME; PLASTERS WITH A BASIS OF CALCIUM SUL- PHATE, WHETHER OR NOT COLOU- RED, BUT NOT INCLUDING PLAS- TERS SPECIALLY PREPARED FOR USE IN DENTISTRY --------------------------------------------------------------------- CHAPTER 26 ORES, SLAG AND ASH NOTES 1. This Chapter does not cover: (a) Slag and similar industrial waste prepared as macadam (Chapter 25); (b) Natural magnesium carbonate (magnesite), whether or not calcined (Chapter 25); (c) Basic slag of Chapter 31; (d) Slag wool, rockwool and similar mineral wools of Chapter 68; (e) Waste and scrap of precious metal or of metal clad with precious metal, of Chapter 71; or (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2. Heading No. 26.01 applies to ores which have been subjected to processes preparatory to metallurgical operations. 3. In heading No. 26.02, the ash and residues (other than dross and ash of zinc containing metals or metallic compounds) applies only to ash and residue of a kind used in industry either for the extraction 118 of metals or as a basis for the manufacture of chemical compounds of metals. ---------------------------------------------------------------------- Heading Sub- Discription of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 26.01 2601.00 METALLIC ORES AND CONCENTR- 12 ATES; ROASTED IRON PYRITES 26.02 2602.00 SLAG, ASH AND RESIDUES (OTHER 12 THAN DROSS AND ASH OF ZINC CONTAINING METALS OR METAL- LIC COMPOUNDS; OTHER SLAG AND ASH ---------------------------------------------------------------------- CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11. (b) Medicaments of Chapter 30. (c) Mixed unsaturated hydrocarbons of Chapter 33 or 38. 2. References in heading No. 27.10 to `petroleum oils and oils obtained from bituminous minerals' include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. 3. For the purposes of sub-heading Nos. 2707.91, 2707.92, 2707.93, 2707.94 and 2707.95, `benzole', `touluole', `xylole', `naphathalene' and `phenols' apply to products which contain more than 50 by weight of benzene, toluene, xylene, naphthalene or phenols, respectively. 4. `Flash point' shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934). 5. `Smoke point' shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS: 1448 (p. 31)--1967 as in force for the time being. 6. `Final boiling point' shall be determined in the manner indicated in the Indian Standards Institution specification IS 1448 (p. 18)--1967 as in force for the time being. 119 7. `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 in force for the time being. 8. `Colour comparison test' shall be done in the following manner, namely:-- (i) First prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water. (ii) To this, add Iodine (anylytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution. (iii) Thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared. ---------------------------------------------------------------------- Heading Sub- Discription of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 27.01 2701.00 COAL; BRIQUETTES, OVOIDS AND Nil SIMILAR SOLID FUELS MANUFA- CTURED FROM COAL 27.02 2702.00 LIGNITE, WHETHER OR NOT AGGL- 12 OMERATED, EXCLUDING JET 27.03 2703.00 PEAT (INCLUDING PEAT LITTER), 12 WHETHER OR NOT AGGLOMERATED 27.04 2704.00 COKE AND SEMI-COKE OF COAL, OF Nil COLE, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; REPORT CARBON 27.05 2705.00 COAL GAS, WATER GAS, PRODUCER 12 GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS 27.06 2706.00 TAR DISTILLED FROM COAL FROM Nil LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIA- LLY DISTILLED, INCLUDING RE- CONSTITUTED TARS 27.07 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TE- MPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROM- MATIC CONSTITUENTS ---------------------------------------------------------------------- 120

(1) (2) (3) (4) ---------------------------------------------------------------------- -Products, which consist essentially of, aromatic hydrocarbons, xylene and its isomers or higher homologues of xylene, or aromatic hydrocarbons of boiling points higher than xylene or mixtures of any two or more of the produc- ts, aforesaid, provided not more than 10 per cent. by volume of the products di- stils below 120ø C: 2707.11 --Solvent naphtha, all sorts; Nil xylol; xylene, whether pu- re or mixed 2707.12 --Anthracene oil Nil 2707.13 --Light creosote oils, midd- Nil le-oil, heavy creosote oil, still bottom -Other : 2707.91 --Benzole Rs. 2750 per kilolitre at 15øC 2707.92 --Toluole Rs. 2750 per kilolitre at 15øC 2707.93 --Xylole Rs. 2750 per kilolitre at 15øC 2707.94 --Naphthalene 12 2707.95 --Phenols 15 2707.96 --Creosote oils Rs. 200 per kilolitre at 15øC 2707.99 --Other Rs. 2750 per kilolitre at 15øC 27.08 PITCH AND PITCH COKE, OBTA- INED FROM COAL TAR OR FROM OTHER MINERAL TARS -Pitch : 2708.11 --Obtained by blending with Rs. 100 per creosote oil or other coal tonne tar distillates 2708.19 --Other 12 2708.20 -Pitch coke Nil 27.09 2709.00 PETROLEUM OILS AND OILS OB- 12 TAINED FROM BITUMINOUS MA- TERIALS, CRUDE --------------------------------------------------------------------- 121 --------------------------------------------------------------------- 27.10 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MATERIALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CO- NTAINING BY WEIGHT 70 OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BIT- UMINOUS MINERALS, THESE OI- LS BEING THE BASIC CONSTIT- UENTS OF THE PREPARATIONS -Motor spirit, that is to say, any hydrocarbon oil (exclu- ding crude mineral oil) whi- ch has its flash point below 25øC, and which, either by itself or in admixture with any other substance, is su- itable for use as fuel in spark ignition engines: 2710.11 --Special boiling point spir- Rs. 2025 per its (other than Benzene, kilolitre at Benzol, Toluene and Toluol) 15øC with nominal boiling point range 55-115øC 2710.12 --Special boiling point spir- Rs. 1850 per its (other than Benzene, kilolitre at Benzol, Toluene and Toluol) 15øC with nominal boiling point range 63-70øC 2710.13 --Other special boiling poi- Rs. 1995 per nt spirits (other than kilolitre at Benzene, Benzol, Toluene 15øC and Toluol) 2710.19 --Other Rs. 2750 per kilolitre at 15øC -Kerosene (which is ordina- rily used as an illuminant in oil burning lamps) and aviation turbine fuel, that is to say, any hydrocarbon (oil excluding mineral co- lza turpentine substitute) which has a smoke point of eighteen millimetres or more and has a final boi- ling point not exceeding 300øC: 2710.21 --Aviation turbine fuel Rs. 500 per kilolitre at 15øC 2710.29 --Other Rs. 500 per kilolitre at 15øC --------------------------------------------------------------------- 122

(1) (2) (3) (4) --------------------------------------------------------------------- Refined diesel oil that is to say, any hydrocarbon oil (excluding mineral colza oil and turpentine substitute) which has its flash point at or above 25øC and satisfies either of the following requirements:-- (i) the oil has a smoke point of less than to millimet- res or more but less than 20 millimetres, or (ii) the oil has a smoke poi- nt of less than to mill- imetres but has a visc- osity of less than 50 seconds by Redwood I Vi- scometer at 37.8øC and satisfies the following conditions-- (a) leaves carbon resid- ue of less than 1/4 per cent. by weight when tested by Ram- sbottom Carbon Res- idue Apparatus, and (b) is lighter in colour than 0.04 Normal Io- dine solution when tested by colour co- mparison test : 2710.31 --Oil known as `high speed Rs. 334.04 diesel oil' per kilolitre at 15øC 2710.32 --Transformer oil Rs. 1000 per kilolitre at 15øC 2710.39 --Other Rs. 450 per kiloliter at 15øC -Diesel oil, not elsewhere specified, that is to say, any hydrocarbon oil, which satisfies the following re- quirements :-- (i) has a smoke point of less than 10 millime- tres, (ii) leaves carbon residue of not less than 1/4 per cent., by weight when tested by Rams- bottom Carbon Residue Apparatus, (iii) is as dark as, or da- rker than, 0.04 Norm- al Iodine solution when tested by colour comparison test, and (iv) possesses a viscosity of less than 100 sec- onds by Redwood I Vis- cometer at 37.8øC. --------------------------------------------------------------------- 123

(1) (2) (3) (4) --------------------------------------------------------------------- 2710.41 --Oil produced in the State Rs. 127.10 of Assam or the State of per kiloliter Bihar, and which satisf- at 15øC ies the following specifications :-- (a) has a flame height of less than 10 millime- tres, (b) has its flashing point point at or above 150øF, (c) has a pour point as det- ermined by the method I.P. 15/60 prescribed by the Institute of Petrol- eum, London at or above 50øF, has a viscosity of over 35 seconds by Red- wood I Viscometer at 100øF and contains more than 0.75 per cent. by weight of any bituminous substance or has a visc- osity of over 50 seconds by Redwood I Viscomete at 100øF, and contains more than 2 by weight of any bituminous substance. 2710.49 --Other Rs. 155.72 per kilolitre at 15øC 2710.50 -Furnace oil, that is to say, Rs. 121.05 any hydrocarbon oil which per kilolitre is ordinarily used as fur- 15øC nace fuel and not suitable for use in spark-ignition engines and which satisfi- es the following requirme- nts :-- (i) has a smoke point of less than 10 millim- etres, (ii) leaves carbon residue of not less than 1/4 per cent., by weight when tested by Ramsb- ottom Carbon Residue Apparatus, (iii) is as dark as, or da- rker than, 0.04 Norm- al Iodine Solution when tested by colour comparison test, and (iv) possesses a viscosity of 100 seconds or more by Redwood I Viscomet- er at 37.8øC. 2710.60 -Lubricating oil, that is to Rs. 3500 per say, any oil as is ordina- tonne rily used for lubrication, excluding any hydrocarbon oil which has its flash point below 94øC ---------------------------------------------------------------------- 124

(1) (2) (3) (4) ---------------------------------------------------------------------- Hydrocarbon oil which has RS. 3500 per its flash point at or above tonne 94øC and is ordinar- ily used for the batching of jute or other fibre 2710.80 -Lubricating greases Rs. 3500 per tonne -Other : 2710.91 --Mineral turpentine oil 20 plus Rs. 400 per tonne 2710.92 --Mineral colza oil 20 2710.93 --Flushing oil Rs. 600 per tonne 2710.94 --Household oil Rs. 590.70 per tonne 2710.95 --Base mineral oils (suitab- Rs. 3500 per le for use in the manufa- tonne cture of lubricating oils and greases, including mineral oils commonly kn- own as transformer oil base stock or transformer oil feed stock) 2710.99 --Other 20 plus Rs. 190 per tonne 27.11 PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS -Liquified : 2711.11 --Natural gas 12 2711.12 --Ethylene, propylene, but- 20 ylene and butadene 2711.19 --Other Rs. 262.50 per tonne -In gaseous state : 2711.21 -Natural gas 12 2711.29 --Other 20 27.12 PETROLEUM JELLY; PARAFFIN WAX, MICRO-CRYSTALLINE PET- ROLEUM WAX, SLACK WAX, OZO- KERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTA- INED BY SYNTHESIS OR BY OT- HER PROCESSES, WHETHER OR NOT COLOURED 2712.10 -Petroleum Jelly 20 plus Rs. 2000 per tonne 2712.20 -Waxes, all sorts 20 plus Rs. 475 per tonne ---------------------------------------------------------------------- 125

(1) (2) (3) (4) ---------------------------------------------------------------------- 2712.90 -Other 20 plus Rs. 475 per tonne 27.13 PETROLEUM COKE, PETROLEUM BI- TUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MI- NERALS -Petroleum coke : 2713.11 --Not calcined 20 2713.12 -Calcined 20 -Petroleum bitumen : 2713.21 --Packed in drums Rs. 150.05 per tonne 2713.22 --In bulk Rs. 105.05 per tonne -Other residues of petroleum oils or of oils obtained from bituminous minerals : 2713.31 --Residual fuel oil Rs. 147.10 per tonne 2713.32 --Low Sulphur Heavy stock Rs. 147.10 per tonne 2713.39 --Other 20 plus Rs. 190 per tonne 27.14 BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS -Bitumen straight grade : 2714.11 --Packed in drums Rs. 150.05 per tonne 2714.12 --In bulk Rs. 105.05 per tonne 2714.90 -Other 12 27.15 BITUMINOUS MIXTURES (INCLUD- ING EMULSIONS, SUSPENSIONS AND SOLUTIONS) BASED ON NA- TURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITU- MEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXA- MPLE, BITUMINOUS MASTICS, CUT BACKS) -Bituminous cut backs : 2715.11 --Packed in drums Rs. 149.80 per tonne 2715.12 --in bulk Rs. 104.80 per tonne 2715.90 -Other 12 ---------------------------------------------------------------------- 126 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES NOTES Goods put up in sets consisting of two or more separate constitutents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIO- ACTIVE ELEMENTS OR OF ISOTOPES NOTES 1. This Chapter does not cover: (a) Sodium chloride and magnesium oxide, whether or not pure, and other products of Section V; (b) Organo-inorganic compounds other than those mentioned in Note 3 below; (c) Inorganic products of a kind used as luminophores of Chapter 32; (d) Artificial graphite; products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades; ink removers, and cultured crystals other than optical elements of the halides of the alkali or alkaline-earth metals, of Chapter 38; (e) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones and precious metals and precious metal alloys of Chapter 71; (f) The metals, whether or not pure, and metals alloys of Section XV; or (g) Optical elements, for example, of the halides of the alkali or alkaline-earth metals of Chapter 90. 2. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) The products mentioned in (a) above dissolved in water; 127 (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport; (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. 3. In addition to dithionites and sulphoxylates stabilised with organic substances, carbonates and peroxocarbonates of inorganic bases, cyanides, cyanide oxides and complex cyanides of inorganic bases, fulminates, cyanates and thiocyanates, of inorganic bases and carbides only the following compounds of carbon are to be classified in this Chapter: (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids; (b) Halide oxides of carbon; (c) Carbon disulphide; (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases; (e) Hydrogen peroxide, solidified with urea, carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives, other than calcium cyanamide, whether or not pure (Chapter 31). 4. `Normal pressure' in sub-heading Nos. 2801.31, 2801.32 and 2801.33 means the pressure equivalent to 760 millimetres of Mercury. 5. Chemically defined complex acids consisting of a non-metal acid of heading No. 28.02 and a metallic acid of heading No. 28.05 are to be classified in heading No. 28.02. 6. Heading No. 28.05 applies only to metallic or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are also to be classified in this heading. 7. Heading No. 28.06 applies also to: (a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84; 128 (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base 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 0.002 micro-curie per gram; (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) Radioactive residues whether or not usable. 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods, when cut in the form of discs, wafers or similar form, they fall in Chapter 38. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 28.01 CHEMICAL ELEMENTS 2801.10 -Chlorine (including liquifi- Rs. 90 per ed pr solidified gas) tonne 2801.20 -Carbon (including carbon bl- 15 acks and other forms of ca- rbon not elsewhere specifi- ed or included) -Oxygen (including liquified or solidified gas): 2801.31 --In cylinder 75 paise per cubic metre of the gas at no- rmal pressure at 15øC 2801.32 --Supplied through pipeline 30 paise per cubic metre of the gas at no- rmal pressure at 15øC 2801.33 --In liquid form 65 paise per cubic metre of the gas at no- rmal pressure at 15øC 2801.90 -Other 12 --------------------------------------------------------------------- 129 --------------------------------------------------------------------- 28.02 INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-MET- ALS 2802.10 -Hydrogen Chloride (hydrochl- 15 oric acid) 2802.20 -Sulphuric acid; oleum 15 2802.30 -Nitric acid; sulphonitric Nil acids 2802.40 -Carbon dioxide Rs. 1 per kilogram 2802.90 -Other 12 28.03 2803.00 HALOGEN OR SULPHUR COMPOUNDS 12 OF NON-METALS 28.04 INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 2804.10 -Ammonia, anhydrous or in a- Rs. 800 queous solution per tonne 2804.20 -Sodium hydroxide (caustic s- 15 oda); potassium hydroxide (caustic potash); peroxid- es of sodium or potassium, whether in a solid form or a lye 2804.30 -Zinc oxide; zinc peroxide 5 2804.40 -Iron oxides and hydroxides 5 2804.50 -Titanium oxide 5 2804.60 -Lead oxides; red lead and 5 orange lead 2804.70 -Aluminium hydroxide Nil 2804.90 -Other 12 28.05 SALTS AND PEROXY SALTS, OF INORGANIC ACIDS AND METALS 2805.10 -Sodium hydrosulphite 15 2805.20 -Soda ash 15 2805.30 -Bicarbonate of soda 12 2805.40 -Bleaching paste and powder 15 2805.50 -Sodium silicates 15 --------------------------------------------------------------------- 130 --------------------------------------------------------------------- 2805.60 -Sodium dichromate 15 2805.70 -Potassium dichromate 15 2805.80 -Potassium permanganate 15 2805.90 -Other 12 28.06 INORGANIC CHEMICALS AND COM- POUNDS, NOT ELSEWHERE SPE- CIFIED 2806.10 -Hydrogen peroxide, whether 15 or not solidified with urea 2806.20 -Calcium carbide 15 2806.90 -Other 12 --------------------------------------------------------------------- CHAPTER 29 ORGANIC CHEMICALS NOTES 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) The products mentioned in (a) or (b) above dissolved in water; (d) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (e) The products mentioned in (a), (b), (c), or (d) above with an added stabiliser necessary for their preservation or transport; (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; 131 (g) The following products, diluted to standard strengths, for the products of azo dyes diazonium salts; and couplers used for these salts and diazotisable amines and their salts. 2. This Chapter does not cover: (a) Goods of heading No. 15.01 or glycerol (heading No. 15.06); (b) Ethyl alcohol, which is suitable for use otherwise than as fuel for spark-ignition engines; (c) Methane, propane, ethylene, propylene, butylene or butadiene (Chapter 27); (d) The compounds of carbon mentioned in Note 3 to Chapter 28; (e) Urea (Chapter 31); (f) Colouring matter of vegetable or animal origin (Chapter 31); synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores or dyes or other colouring matter put up in forms or packings for retail sale of Chapter 32; (g) Enzymes (Chapter 35); (h) Metaldehyde, hexamethylenetetramine, or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquified gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (Chapter 36); (i) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, and ink removers put up in packings for retail sale, of Chapter 38; or (j) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01). 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4. (a) The esters of acid-function organic compounds of headings with organic compounds of these headings are to be classified with that compound which is classified in the heading placed last in numerical order in these headings. (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of headings are to be classified in the same heading as the corresponding acid-function compounds. (c) Subject to Note 3 to Chapter 28:

(1) Inorganic salts of organic compounds such as acid-phenol or enol-function compounds or enol-function compounds or organic bases, of various headings are to be classified in the heading appropriate to the organic compound; and

(2) Salts formed between organic compounds of various headings are to be classified in the heading appropriate to the base or to 132 the acid (including phenol-or enol-function compounds) from which they are formed, whichever is placed last in numerical order in these headings. (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol and glycerol. (e) Halides or carboxylic acids are to be classified in the same heading as the corresponding acids. 5. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are classified in the same sub-headings as that compound (or group of compounds), provided that they are not more specifically covered by any other sub- heading and that there is no residual sub-heading named `other' in the series of sub-headings concerned. 6. The `normal pressure' in sub-heading No. 2901.10 means the presure equivalent to 760 millimetres of Mercury. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 29.01 HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901.10 -Acetylene (whether in Rs. 7 per cubic dissolved condition or not) metre of the gas at normal pressure at 15øC 2901.20 -Ghlorofluoro hydrocarbons me-thane or ethane 32 2901.90 -Other 12 29.02 ALCOHOLS AND THEIR HALO- GENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2902.10 -Methanol 15 2902.20 -Ethyl alcohol, of any grade Rs. 2253.88 (including such alcohol when per kilolitre denatured or otherwise at 15øC treated), which either by itself or in admixture with any other substance, is suitable for being used as fuel for spark-ignition engines 2902.30 -Menthol 15 2902.90 -Other 12 133 --------------------------------------------------------------------- 29.03 PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVA- TIVES 2903.10 -Phenols and its salts 15 2903.90 -Other 12 29.04 2904.00 ETHERS, ALCOHOL PEROXIDES, 12 OTHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING ACETALS AND HEMI- ACETALS, AND THEIR HALO- GENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.05 2905.00 ALDEHYDE-FUNCTION COMPOUNDS 12 29.06 KETONE-FUNCTION COMPOUNDS 15 AND QUINONE-FUNCTION COMPOUNDS 2906.10 -Acetone 15 2906.20 -Camphor 15 2906.90 -Other 12 29.07 GARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907.10 -Acetic acid 15 2907.20 -Acetic anhydride 15 2907.30 -Dimethyl terepthalate Nil 2907.90 -Other 12 29.08 2908.00 ESTERS OF INORGANIG ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES --------------------------------------------------------------------- 134 --------------------------------------------------------------------- 29.09 ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2909.10 -Caprolactum 50 2909.20 -Sulphonamides Nil 2909.90 -Other 12 29.10 2910.00 PROVITAMINS, VITAMINS 12 AND HORMONES 29.11 GLYCOSIDES, VEGETABLE ALKALOIDS (OTHER THAN ALKALOIDS OF OPIUM AND THEIR DERIVATIVES AND SALTS THEREOF), NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, OTHERS, ESTERS AND OTHER DERIVATIVES 2911.10 -Quinine and its salts Nil 2911.90 -Other 12 29.12 ANTIBIOTICS 2912.10 -Pencillins and their deri- Nil vatives with a penicillanic acid structure; salts thereof 2912.20 -Streptomycins and their Nil derivatives; salts thereof 2912.30 -Tetracyclines and their Nil derivatives; salts thereof 2912.40 -Chloramphenicol and its Nil derivatives; salts thereof 2912.50 -Erythromycin and its Nil derivatives; salts thereof 2912.90 -Other Nil 29.13 2913.00 OTHER ORGANIC COMPOUNDS 12 --------------------------------------------------------------------- 135 CHAPTER 30 PHARMACEUTICAL PRODUCTS NOTES 1. This Chapter does not cover: (a) Foods or beverages (such as, dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV); (b) Plasters specially calcined or finely ground for use in dentistry (Chapter 25); (c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (Chapter 33); (d) Preparations of Chapter 33 even if they have therapeutic or prophylactic properties; (e) Soap or other products of Chapter 34 containing added medicaments; (f) Preparations with a basis of plaster for use in dentistry (Chapter 34); (g) Blood albumin not prepared for therapeutic or for prophylactic uses (Chapter 35). 2. For the purposes of heading No. 30.03: (i) `medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either: (a) products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or (b) unmixed products suitable for such uses. (ii) `Patent or proprietary medicaments' means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of cilments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopocia, Formulary or other publications, namely:-- (a) The Indian Pharmacopoeia; (b) The International Pharmacopoeia; (c) The National Formulary of India; (d) The British Pharmacopoeia; (e) The British Pharmaceutical Codex; (f) The British Veterinary Codex; (g) The United States Pharmacopoeia; (h) The National Formulary of the U.S.A.; 136 (i) The Dental Formulary of the U.S.A.; and (j) The State Pharmacopoeia of the U.S.S.R.; or which is a brand name, that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. 3. Heading No. 30.05 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:-- (a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; (b) Sterile laminaria and sterile laminaria tents; (c) Sterile absorbable surgical or dental haemostatics; (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) Blood grouping reagents; (f) Dental cements and other dental fillings; bone reconstruction cements; (g) First-aid boxes and kits; and (h) Chemical contraceptive preparations based on hormones or spermicides. 4. This Chapter does not cover Pharmaceutical products and medicaments containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, `Alcohol', `Opium', `Indian Hemp', `Narcotic drugs' and `Narcotics' have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 5. In relation to products of heading No. 30.03, conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to `manufacture'. 6. Sub-heading No. 3003.11 shall apply to medicaments containing the ingredients mentioned therein with an added diluent, disintegrating agent, moistening agent, lubricant, buffering agent, stabiliser or preservative, provided that such pharmaceutical necessities are therapeutically insert and do not interfere with the therapeutic or prophylactic activity of the ingredient or ingredients and in the case of `paraamino salicylic acid and its salts' shall exclude granules not conforming to the standards of the National Formulary of India, 1966. 137 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 30.01 3001.00 GLANDS OR OTHER ORGANS, 12 DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PRE- PARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED 30.02 3002.00 ANTISERA; VACCINES, TOX- Nil INS, CULTURES OF MICRO- ORGANISMS (INCLUDING FERMENTS BUT EXCLUDING YEASTS) AND SIMILAR PRODUCTS 30.03 MEDICAMENTS (INCLUDING VETERINARY MEDICAMENTS) -Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic: 3003.11 --Quinine and its salts, Totaq- Nil unia and Cinchona Febrifuge; Dapsone; Isoniazid; Para-amino- Salicylic Acid and its salts; Insulin, all types; Iodochloro- hydroxy-quinoline, Di-iodo-hydro- xyquinalone and salts of Emetine; Ethionamide; Cycloserine and Cycloserine Tartrate; Pyrazinamide; Thiacetazone; Cholorohydroxy- quinoline; Morphazinamide Hydrochloride; Dehydroemetine Dihydrochloride; Chloramphenicol and its esters for oral and parenteral use; Pencillin and Streptomycin including Dihy- drostreptomycin in their pure form or as salts or as derivatives and intended for oral or parenteral use; Ethambutol Hydrochloride (Tibutol); Chloroquin phosphate; Amodiaquine Hydrochloride; Clofazimine; Tolbutamide (oral anti-diabetic); Metroni- dazole; Diethyl carbamazine citrate; --------------------------------------------------------------------- 138 --------------------------------------------------------------------- Piperazine and its salts; Rifampicin; Tetracycline Hydrochloride; Chloroquine Sulphate; Primaquin phosphate; Pyrimethamine; Mepacrine Hydrochloride; Chloroquine diphosphate; Doxycycline, its salts and esters; Erythr- omycin, its salts and esters; Mebendazole 3003.12 --Anaesthetics Nil 3003.13 --Medicinal grade oxygen Nil 3003.14 --Medicinal grade hydrogen Nil peroxide 3003.19 -Other 13 3003.20 -Medicaments (other than Nil patent or proprietary) other than those which are exclu- tsively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems 3003.30 -Medicaments including those Nil used in Ayurvedic, Unani, Siddha, Homeopathic or Bio- chemic systems 30.04 3004.00 WADDING, GAUZE, BANDAGES AND 12 SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREG- NATED OR COATED WITH PHARMA- CEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES 30.05 PHARMACEUTICAL GOODS, NOT ELSEWHERE SPECIFIED 3005.10 -Chemical contraceptives Nil 3005.20 -Dental cements and other 12 dental fillings 3005.90 -Other 12 ---------------------------------------------------------------------- 139 CHAPTER 31 FERTILISERS ---------------------------------------------------------------------- 31.01 3101.00 ANIMAL OR VEGETABLE FER- Nil TILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMI- CALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS 31.02 3102.00 MINERAL OR CHEMICAL Nil FERTILISERS, NITROGENOUS 31.03 3103.00 MINERAL OR CHEMICAL Nil FRETILISERS, PHOSPHATIC 31.04 3104.00 MINERAL OR CHEMICAL FER- Nil TILISERS, POTASSIC 31.05 3105.00 MINERAL OR CHEMICAL FER- Nil TILISERS CONTAINING TWO OR THREE OF THE FERTILI- SING ELEMENTS, NITROGEN, PHOSPHOROUS AND POTASSIUM; OTHER FERTILISERS ---------------------------------------------------------------------- CHAPTER 32 TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DE- RIVATIVES; DYES, COLOURS, PAINTS AND VARNISHES; PUTTY, FILLERS AND OTHER MASTICS; INKS NOTES 1. This Chapter does not cover: (a) Separate chemically defined elements and compounds [except those falling within heading No. 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No. 32.06) glass obtained from fused quartz or other fused silica in the forms provided in heading No. 32.07 and also dyes or other colouring matter (heading No. 32.12)]; (b) Tannates and other tannin derivatives of products falling within Chapter 29 or Chapter 35; or (c) Mastics of asphalt and bituminous mastics (Chapter 27). 2. Heading Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matters (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.05 or Chapter 28, metal 140 flakes and metal powders), of kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 3. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in heading Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution. 4. The `stamping foils' in heading No. 32.12 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. 5. The `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. --------------------------------------------------------------------- Heading Sub Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 32.01 3201.00 TANNING EXTRACTS OF VE- 12 GETABLE ORIGIN; TAN- NINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 32.02 3202.00 SYNTHETIC ORGANIC TAN- 12 NING SUBSTANCES; INOR- GANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING 32.03 3203.00 COLOURING MATTER OF VE- 12 GETABLE OR ANIMAL ORI- GIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHE- THER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED ON COLOURING MAT- TER OF VEGETABLE OR ANI- MAL ORIGIN AS SPECIFIED IN NOTE 2 TO THIS CHAPTER --------------------------------------------------------------------- 141 --------------------------------------------------------------------- 32.04 SYNTHETIC ORGANIC COL- OURING MATTER, WHETHER OR NOT CHEMICALLY DE- FINED; PREPARATIONS BA- SED ON SYNTHETIC ORGA- NIC COLOURING MATTER AS SPECIFIED IN NOTE 2 TO THIS CHAPTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHE- THER OR NOT CHEMICALLY DEFINED 3204.10 -Pegment dyestuffs 15 3204.20 -Synthetic organic dyestuffs, 30 other than pigment dyestuffs 3204.30 -Synthetic organic products of 30 a kind used as fluorescent brightening agents or as luminophores 3204.90 -Other 30 32.05 3205.00 COLOUR LAKES; PREPARA- 15 TIONS BASED ON COLOUR LAKES AS SPECIFIED IN NOTE 2 TO THIS CHAPTER 32.06 OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER, OTHER THAN THOSE OF HEADING NO. 32.03, 32.04 OR 32.05; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED -Pigments: 3206.11 --Aluminium paste 10 3206.19 --Other 5 3206.20 -Inorganic products of a kind 5 used as luminophores 3206.90 -Other 5 --------------------------------------------------------------------- 142 --------------------------------------------------------------------- 32.07 PREPARED PIGMENTS, PRE- PARED OPACIFIERS AND PREPARED COLOURS, VI- TRIFIABLE ENAMELS AND GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SI- MILAR PREPARATIONS, OF A KIND USED IN THE CER- AMIC, ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES 3207.10 -Glass frit and other glass 35 in the form of powder, granules or flakes 3207.90 -Other 5 32.08 PAINTS AND VARNISHES (IN- CLUDING ENAMELS AND LACQUERS) BASED ON SYN- THETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHETHER OR NOT MODIFIED, DIS- PERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 3 TO THIS CHAPTER 3208.10 -Based on polyesters 15 3208.20 -Based on acrylic or vinyl 15 polymers 3208.30 -Based on cellulose nitrate or 15 other cellulose derivatives 3208.40 -Insulating varnish 15 3208.90 -Other 15 32.09 PAINTS AND VARNISHES (IN- CLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHE- THER OR NOT MODIFIED, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM 3209.10 -Based on acrylic or vinyl 20 polymers 3209.20 -Oil bound distemper 20 3209.90 -Other 15 ---------------------------------------------------------------------- 143 ---------------------------------------------------------------------- 32.10 OTHER PAINTS AND VARNI- SHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS), PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER 3210.10 -Dry distemper, including 10 cement based water paints 3210.20 -Water pigments of a kind 10 used for finishing leather 3210.90 -Other 15 32.11 3211.00 PREPARED DRIERS 12 32.12 PIGMENTS (INCLUDING MET- ALLIC POWDERS AND FLA- KES) DISPERSED IN NON- AQUEOUS MEDIA, IN LIQ- UID OR PASTE FORM, OF A KIND USED IN THE MA- NUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER 3212.10 -Stamping foils 12 3212.90 -Other 15 32.13 3213.00 ARTISTS', STUDENTS' OR 15 SIGNBOARD PAINTERS' COLOURS, MODIFYING TINTS, AMUSEMENT CO- LOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SI- MILAR FORMS OR PACK- INGS 32.14 3214.00 GLAZIERS' PUTTY, GRAFTING 12 PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON- REFRACTORY SURFACING PREPARATIONS FOR FA- CADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE, BUT EXCLUDING PRIMERS (HEADING NO. 32.08), VARNISHES (HEAD- ING NO. 32.09) 32.15 3215.00 PRINTING INK, WRITING OR 12 DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID. ---------------------------------------------------------------------- 144 CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS NOTES 1. This Chapter does not cover: (a) Soap or other products of heading No. 34.01; (b) Gum, wood or sulphate turpentine or other products of Chapter 38; or (c) Perfumery, cosmetics and toilet preparations containing alcohol or opium, Indian hemp or other narcotics and for this purpose, these expressions have the meanings respectively assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 2. Heading Nos. 33.03 to 33.08 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialised to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary, curative or prophylactic value. 3. The `perfumery,. cosmetic or toilet preparations' in heading No. 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. 4. In relation to products of heading Nos. 33.03, 33.04 and 33.05, conversion of powder into tablets, labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the products marketable to the consumer, shall be construed as `manufacture'. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 33.01 3301.00 ESSENTIAL OILS (TERPENE- 12 LESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; CONCENTRATES OF ESSENTIAL OILS; IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE; TERPENIC BY- PRODUCTS OF THE DETER- PENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS --------------------------------------------------------------------- 145 --------------------------------------------------------------------- 33.02 MIXTURE OF ODORIFEROUS SUBSTANCES AND MIXTURES WITH A BASIS OF ONE OR MORE OF THESE SUBSTAN- CES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY 3302.10 -Of a kind used in the food 12 or beverage industry 3302.90 -Other 12 33.03 3303.00 PERFUMES AND TOILET WA- TERS, NOT CONTAINING THE SUBSTANCES SPECIFIED IN NOTE 1(C) TO THIS CHAP- TER 33.04 3304.00 BEAUTY OR MAKE-UP PREPA- 105 RATIONS AND PREPARA- TIONS FOR THE CARE OF THE SKIN (OTHER THAN ME- DICAMENTS), INCLUDING SUNSCREEN AND SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARA- TIONS, SUCH AS, BEAUTY CREAMS, VANISHING CREAMS, COLD CREAMS, MAKE-UP CREAMS, CLEANSING CREAMS, SKINFOODS, SKIN TONICS, FACE POWDERS, BABY POW- DERS, TOILET POWDERS, TALCUM POWDERS AND GREACE PAINTS, LIPSTICKS, EYE SHADOW AND EYEBROW PENCILS, NAIL POLISHES AND VARNISHES, CUTICLE RE- MOVERS AND OTHER PRE- PARATIONS FOR USE IN MA- NICURE OR CHIROPODY AND BARRIER CREAMS TO GIVE PROTECTION AGAINST SKIN IRRITANTS 33.05 PREPARATIONS FOR USE ON THE HAIR, INCLUDING BRIL- LIANTINES, PERFUMED HAIR OILS, HAIR LOTIONS, PO- MADES AND CREAMS, HAIR DYES (IN WHATEVER FORM), SHAMPOOS, WHETHER OR NOT CONTAINING SOAP OR ORGANIC SURFACE ACTIVE AGENTS --------------------------------------------------------------------- 146 --------------------------------------------------------------------- 3305.10 -Perfumed hair oils 20 3305.90 -Other 105 33.06 3306.00 PREPARATIONS FOR ORAL OR 10 DENTAL HYGEINE, INCLU- DING DENTIFRICES (FOR EXAMPLE, TOOTHPASTE AND TOOTH-POWDER) AND DENTURE FIXATIVE PASTES AND POWDERS 33.07 3307.00 PRE-SHAVE, SHAVING OR 105 AFTER-SHAVE PREPARA- TIONS [NOT CONTAINING SUBSTANCES SPECIFIED IN NOTE 1(C) TO THIS CHAP- TER], PERSONAL DEODO- RANTS, PERFUMED, BATH SALTS AND OTHER BATH PREPARATIONS, DEPILA- TORIES AND OTHER PER- FUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECI- FIED OR INCLUDED 33.08 PREPARED ROOM DEODORI- SERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES, INCLUDING ODORIFEROUS PREPARATIONS USED DUR- ING RELIGIOUS RITES 3308.10 -`Agarbatti', `Dhoop' and Nil similar preparations, the whatever form 3308.90 -Other 12 --------------------------------------------------------------------- CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARA- TIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DEN- TAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER NOTES 1. This Chapter does not cover: (a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (Chapter 15); 147 (b) Separate chemically defined compounds; or (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (Chapter 33). 2. For the purposes of heading No. 34.01, `soap' applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading No. 34.05 as "scouring powders and similar preparations". 3. For the purposes of heading No. 34.02, `organic surface-active agents' are products which when mixed with water at a concentration of 0.5 per cent. at 20ø C and left to stand for one hour at the same temperature: (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of water to 4.5X10 - 2 N/m (45 dyne/cm) or less. 4. In heading No. 34.03, `petroleum oils and oils obtained from bituminous minerals' applies to the products defined in Note 2 to Chapter 27. 5. In heading No. 34.04, subject to the exclusions provided below, `artificial waxes and prepared waxes' apply 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. This heading does not apply to: (i) Products of Chapters 15 and 34 even if having a waxy character; (ii) Unmixed animal waxes and unmixed vegetable waxes, whether or not coloured, of Chapter 15; (iii) Mineral waxes and similar products of Chapter 27, whether or not intermixed or merely coloured; or (iv) Waxes mixed with, dispersed or dissolved in a liquid medium. 148 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 34.01 SOAP; ORGANIC SURFACE- ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHE- THER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NON-WOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT -Soap in any form : 3401.11 --Of value below Rs. 10,000 5 per tonne 3401.12 --Of value of Rs. 10,000 15 per tonne or above. 3401.20 -Organic surface-active 15 products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes 3401.30 -Paper, wadding, felt and 10 non-wovens, impregnated, coated or covered with soap or detergent 34.02 ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUD- ING AUXILIARY WASHING PREPARATIONS) AND CLEAN- ING PREPARATIONS, WHE- THER OR NOT CONTAINING SOAP 3402.10 -Sulphonated castor oil, fish Nil oil or sperm oil 3402.90 -Other 15 34.03 3403.00 LUBRICATING PREPARATIONS Rs. 3,500 per (INCLUDING CUTTING-OIL tonne PREPARATIONS, BOLT OR NUT RELEASE PREPARA- TIONS, ANTI-RUST OR ANTI- CORROSION PREPARATIONS AND MOULD RELEASE PREPARAT- IONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FURSKINS OR OTHER MATERIALS, --------------------------------------------------------------------- 149 --------------------------------------------------------------------- BUT EXCLUDING PREPARA- TIONS CONTAINING, AS BASIC CONSTITUENTS, 70 OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITU- MINOUS MINERALS 34.04 3404.00 ARTIFICIAL WAXES AND PRE- 12 PARED WAXES 34.05 POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL; SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER NOT IN THE FORM OF PAPER, WADDING, FELT, NON-WOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING NO. 34.04 3405.10 -Polishes, creams and similar 15 preparations for footwear or leather 3405.20 -Polishes, creams and similar 15 preparations for the maint- enance of wooden furniture, floors or other woodwork 3405.30 -Polishes and similar prepar- 12 ations for coachwork, other than metal polishes 3405.40 -Scouring pastes and powders 15 and other scouring preparations 3405.90 -Other 15 34.06 3406.00 CANDLES, TAPERS AND THE LIKE 12 34.07 3407.00 MODELLING PASTES, INCLUD- 12 ING THOSE PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS `DENTAL WAX' OR AS `DEN- TAL IMPRESSION COMPOUNDS', IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CALCINED GYPSUM OR CALCIUM SULPHATE) --------------------------------------------------------------------- 150 CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES NOTE 1. This Chapter does not cover: (a) Yeasts (Chapter 21); (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments and other products of Chapter 30; (c) Enzymatic preparations for pre-tanning (Chapter 32); (d) Enzymatic soaking or washing preparations and other products of Chapter 34; (e) Hardened proteins (Chapter 39); or (f) Gelatin products of the printing industry (Chapter 49). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 35.01 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 3501.10 -Esterified starches 40 3501.20 -Dextrins and other modified 15 starches 3501.90 -Other 12 ---------------------------------------------------------------------- CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS, CERTAIN COMBUSTIBLE PREPARATIONS NOTES 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below. 2. `Articles of combustible materials' in heading No. 36.04 applies only to:-- (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks, or similar forms) for use as fuels; fuels with a basis of alcohol and similar prepared fuels, in solid or semi-solid form; 151 (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and (c) Resin torches, firelighters and the like. 3. For the purposes of heading No. 36.03, `match' includes a firework in the form of a match; and, where a match stick has more heads than one capable of being ignited by striking, each such head should be deemed to be a match. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 36.01 3601.00 PROPELLANT POWDERS; PREPARED 12 EXPLOSIVES; SAFETY FUSES; DETONATING FUSES, PERCUSS- ION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONAT- ORS 36.02 FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES 3602.10 -Fireworks 12 3602.90 -Other 12 36.03 3603.00 MATCHES, OTHER THAN PYROTE- Rs. 1.30 for CHNIC ARTICLES OF HEADING every 1000 NO. 36.02 matches or fraction thereof 36.04 3604.00 FERRO-CERIUM AND OTHER 12 PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBU- STIBLE MATERIALS AS SPECI- FIED BY NOTE 2 TO THIS CHAPTER --------------------------------------------------------------------- CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS NOTES 1. This Chapter does not cover waste or scrap materials. 2. In this Chapter, `photographic' relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation consitive surfaces. 152 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 37.01 PHOTOGRAPHIC PLATES AND FILM IN THE FLAT OR IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTI- LES; INSTANT PRINT FILM IN THE FLAT OR IN ROLLS, SEN- SITISED, UNEXPOSED, WHETHER OR NOT IN PACKS 3701.10 -For X-ray 12 3701.90 -Other 12 37.02 PHOTOGRAPHIC PAPER, PAPER- BOARD AND TEXTILES, SENSI- TISED, WHETHER EXPOSED OR NOT, BUT NOT DEVELOPED 3702.10 -Photographic paper or 10 plus paperboard the duty for the time being leviable on the base paper or paperboard 3702.20 -Sensitised textiles 12 37.03 3703.00 PHOTOGRAPHIC PLATES AND Nil FILM, EXPOSED AND DEVELOP- ED, OTHER THAN CINEMATOGRA- PH FILM 37.04 3704.00 CINEMATOGRAPH FILMS, 2 paise per UNEXPOSED metre 37.05 CINEMATOGRAPH FILMS, EXPOS- ED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK -Prints of films intended for specified purposes 3705.11 --For entry in State Awards, Nil cleared directly from the laboratory, and retained by the Central Government under the rules relating to the State Awards for Films 3705.12 --For non-commercial exhibi- Nil tion to and for the enter- tainment of troops station- ed in forward areas within India or naval personnel serving in ships afloat or at the Naval Garrison at Port Blair or under training abroad, acquired by the Mini- stry of Defence and cleared direct from the laboratory --------------------------------------------------------------------- 153 --------------------------------------------------------------------- 3705.13 --For acquisition by the Nil National Archives of India and cleared direct from the laboratory for preser- vation, study and reference purposes 3705.14 --Prints of films, which Nil receive a National Award or which are purchased for the Government of India for exhibition in International Film Festivals held in India or abroad 3705.20 --Prints of films, certified Nil as nowsreels by the Central Board of Film Certification or the Chief Producer, Films Division -Prints of short films, other than advertisement shorts: 3705.31 --Certified as predominantly 5 paise per educational by the Central metre Board of Film Certification of width below 30 mm 3705.32 --Certified as predominantly 8 paise per educational by the Central metre Board of Film Certification of width 30 mm and above 3705.33 --Certified as a documentary Nil film by the Central Board of Film Certification 3705.34 --Certified as being intended Nil exclusively for the entert- ainment of children or for educational purposes of width not exceeding 9.5 mm 3705.39 --Other 50 paise per metre -Prints of feature films: 3705.41 --Made wholly in black and Rs. 12,000 per white and of a length print not exceeding 4,000 metres 3705.42 --Made wholly in black and Rs. 15,000 per white and of a length print exceeding 4,000 metres 3705.43 --Made wholly or partly in Rs. 18,000 per colour and of a length print not exceeding 4,000 metres 3705.44 --Made wholly or partly in Rs. 22,500 per colour and of a length print exceeding 4,000 metres --------------------------------------------------------------------- 154 --------------------------------------------------------------------- 3705.50 -Patch prints, including Nil logos, intended exclusively for the entertainment of children or for educational purposes 3705.60 -Master positives, exposed Nil negatives, dupes and rush prints, as are not cleared for public exhibition -Prints of advertisement shorts, and films not otherwise specified: 3705.91 --Made wholly in black and Rs. 4 per metre white 3705.92 --Made wholly or partly in Rs. 6 per metre colour 37.06 3706.00 CHEMICAL PREPARATIONS FOR 12 PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES, AND SIMILAR PRE- PARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN A FORM FOR READY USE --------------------------------------------------------------------- CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS NOTE This Chapter includes, inter alia, the following goods: (a) Artificial graphite, colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures; (b) Activated carbon; activated natural mineral products; animal black, including spent animal black; (c) Tall oil, whether or not refined; (d) Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates; (e) Gum, wood or sulphate turpentine and other turpentine oils produced by the distillation or other treatment of coniferous woods; crude dispentene; sulphite turpentine and other crude para-cymene; pine oil containing alphaterpineol as the main constitution; (f) Rosin and resin acids, and derivatives thereof; rosin spirit and rosiu oils; run gums; 155 (g) Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch; (h) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products; (i) Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included; (j) Picking preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods; (k) Anti-knock preparations, Oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or other liquids used for the same purposes as mineral oils; (l) Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics; (m) Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades; (n) Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers; (o) Reaction initiators reaction accelerators and catalytic preparations, not elsewhere specified or included; (p) Refractory cements, mortars, concretes and similar compositions; (q) Mixed alkylbenzenes and mixed alkylna-phthalenes, other than those of Chapter 27 or Chapter 29; (r) Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics; (s) Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cent by weight of petroleum oils or oils obtained from bitumines minerals; (t) Anti-freezing preparations and prepared de-icing fluids: (u) Prepared culture media for development of micro- organisms: (v) Composite diagnostic or laboratory reagents, other than those of Chapter 30; (w) Prepared binders for foundry moulds or cores; or (x) Fusel oil; Dippel's oil; ink-removers; stencil correctors; --------------------------------------------------------------------- 156 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 38.01 MISCELLANEOUS PRODUCTS OF THE CHEMICAL OR ALLIED IND- USTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED -Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: 3801.11 --Ester gums 10 3801.12 --Run gums 40 3801.19 --Other 12 3801.20 -Insecticides, fungicides, Nil herbicides, weedicides and pesticides 3801.30 -Prepared rubber accelerators; 15 compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other com- pound stabilisers for rubber or plastics 3801.40 -Chemical elements doped for Nil use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 3801.90 -Other 12 --------------------------------------------------------------------- SECTION VII PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF NOTES 1.Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or Section VII, are to be classified in the heading appropriate to that product, provided that the constituents are,-- (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; 157 (b) presented together; and (c) identifiable, whether by their nature or by the relative preportions in which they are present, as being complementary one to another. 2. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters of pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. CHAPTER 39 PLASTICS AND ARTICLES THEREOF NOTES 1. Throughout this Schedule, the expression plastics means those materials of heading Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and presure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule, any reference to `plastics' also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This Chapter does not cover: (a) Linoxyn (heading No. 15.08): Waxes (Chapter 27 or Chapter 34); (b) Separate chemically defined organic compounds (Chapter 29); (c) Heparin or its salts (Chapter 30); (d) Stamping foils (Chapter 32); (e) Organic surface active agents or preparations (Chapter 34); (f) Run gums or ester gums (Chapter 38); (g) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (h) Saddlery or harness or trunks, suitcases, handbags or other containers (Chapter 42): (i) Plaits, wickerwork or other articles of Chapter 46; (j) Wall coverings of Chapter 48; (k) Articles of Section XI (textiles and textile articles); (l) Articles of Section XII (for example, foot wear, headgear, umbrellas, sun umbrellas, walking-sticks and parts thereof); (m) Imitation jewellery (Chapter 71); (n) Articles of Section XVI (machines and mechanical or electrical appliances); 158 (o) Parts of aircraft or vehicles (Section XVII); (p) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (q) Articles of Chapter 91 (for example, clock or watch cases); (r) Articles of Chapter 92 (for example, musical instruments or parts thereof); (s) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs); (t) Articles of Chapter 95 (for example, toys, games, sports requisites); or (u) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). 3. Heading Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:-- (a) Liquid synthetic polyolefins of which less than 60 per cent. by volume distils at 300øC, after conversion to 1,013 milibars when a reduced-pressure distillation method is used (heading Nos. 39.01 and 39.02); (b) Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11); (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading No. 39.10); (e) Resols (heading No. 39.09) and other prepolymers. 4. For the purposes of this Chapter, except where the context othervise requires, copolymers (including co-polycondensates, co- polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer. If no single comonomer predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in the numerical order among those which equally merit consideration. The expression "copolymers" covers all polymers in which no single monomer contributes 95 per cent. or more by weight to the total polymer content. 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. 159 6. In heading Nos. 39.01 to 39.14, 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, and the conversion of any one primary form into another shall amount to `manufacture'. 7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading Nos. 39.01 to 39.14). 8. For the purposes of heading No. 39.17, the expression `tubes, pipes and hoses' means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section, other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading No. 39.18, the expression `wall or ceiling coverings of plastics' applies to products in rolls, of a width not less than 45 Cms suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In heading Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface- worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use). 11. Heading No. 39.23 applies only to the following articles, namely:-- (a) Reservoirs, tanks (including septic tank), vats and similar containers, of a capacity exceeding 300 litres; (b) Structural elements used, for example, in floors, wells or partitions, ceilings or roofs; (c) Gutters and fittings therefor; (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Baths, washbasins and similar sanitaryware; articles for the conveyance and packing of goods; tableware and kitchenware; 160 (i) Ornamental architectural features, for example, fiutings, eupolas, dovecotes; and (j) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. 12. In heading Nos. 39.20 and 39.21, the expression `flexible' means an article which has a modulus of elasticity either in flexture or in tension of not over 700 kilograms per square centimetre at 23øC and 50 per cent. relative humidity when tested in accordance with the method of test for stiffness of plastics (ASTM Designation D-747-63), for flexural properties of plastics (ASTM Designation D-790-63), for tensile properties of plastics (ASTM Designation D-638-64T), or for tensile properties of thin plastic sheeting (ASTM Designation D-882- 64T) and `rigid' means all articles other than `flexible' as defined above. 13. In heading No. 39.21 `rigid polyurethane foam means cellular polyurethane with compressive strength of 0.418 to 28.14 Kg./Cm2 and flexural strength of 1.05 to 28.14 Kg./Cm2 when tested in accordance with American Standard (Designation ASTM-D-2341). 14. Within any one heading of this Chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominant comonomer, and chemically modified polymers of the kind specified in Note 5 above are to be classified in the same subheading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 39.01 POLYMERS OF ETHYLENE, IN PRIMARY FORMS 3901.10 -Polyethylene having a speci- 40 fic gravity of less than 0.94 3901.20 -Polyethylene having a speci- 35 fic gravity of 0.94 or more 3901.90 -Other 40 39.02 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS 3902.10 -Polypropylene 27 3902.20 Polyisobutylone 40 --------------------------------------------------------------------- 161

(1) (2) (3) (4) --------------------------------------------------------------------- 3902.90 -Other 40 39.03 POLYMERS OF STYRENE, IN PRIMARY FORMS 3903.10 -Polystyrene 15 3903.20 -Styrene-acrylonitrile (SAN) 15 Copolymers 3903.30 -Acrylonitrile-butadiene- 15 styrene (ABS) terpolymers 3903.90 -Other 40 39.04 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS 3904.10 -Polyvinyl chloride, not 35 mixed with any other substances 3904.20 -Other polyvinyl chloride 35 3904.30 -Polytetrafluoroethylene 15 3904.90 -Other 40 39.05 POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS IN PRIMARY FORMS; OTHER, VINYLPOLYMERS IN PRIMARY FORMS 3905.10 -Polymers of vinyl acetate 40 3905.20 -Polyvinyl alcohols, whether 40 or not containing unhydro- lysed acetate groups 3905.90 -Other 40 39.06 ACRYLIC POLYMERS IN PRIMARY FORMS 3906.10 -Polymethyl methacrylate 15 3906.20 -Co-polymers of acrylonitr- 40 ile 3906.90 -Other 40 39.07 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRI- MARY FORMS, POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS --------------------------------------------------------------------- 162

(1) (2) (3) (4) --------------------------------------------------------------------- 3907.10 -Polyacetals 15 3907.20 -Other polyethers 40 3907.30 -Expoxide resins 15 3907.40 -Polycarbonates 15 -Alkyd resins including maleic resins and fumeric resins: 3907.51 --Moulding powder and compo- 40 unds in any form 3907.59 --Other Nil 3907.60 -Polyethylene terephthalate Nil 3907.70 -Diallyl phthalate resins 40 3907.80 -Polybutyl terephthalate 15 -Other polyesters: 3907.91 --Unsaturated 15 3907.99 --Other 15 39.08 3908.00 POLYAMIDES IN PRIMARY FOMS 15 39.09 AMINO-RESINS, PHENOLIG RESINS AND POLYURETHANES IN PRIMARY FORMS 3909.10 -Urea resins: thio-urea 15 resins 3909.20 -Melamine resins 15 3909.30 -Polyphenylene oxide 15 3909.40 -Other amino-resins 40 -Phenolic resins: 3909.51 --Phenol formaldehyde resins 15 3909.52 --Terpene phenolic resins 20 3909.59 --Other 20 3909.70 -Polyurethanes 75 39.10 3910.00 SILICONES IN PRIMARY FORMS 40 --------------------------------------------------------------------- 163

(1) (2) (3) (4) --------------------------------------------------------------------- 39.11 PETROLEUM RESINS, COUMARONE- INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED IN PRIMARY FORMS 3911.10 -Polysulphones 15 3911.90 -Other 40 39.12 CELLULOSE AND ITS CHEMICAL DERIVATIVES, AND CELLULOSE ETHERS, NOT ELSEWEHERE SPECIFIED OR INCLUDED IN PRIMARY FORMS 3912.10 -Cellulose acetates 40 -Cellulose nitrates (inclu- ding colloidions): 3912.21 --Non-plasticised 12 3912.22 --Plasticised 40 3912.30 -Cellulose ethers and its 40 salts 3912.40 -Cellulose xanthate 40 3912.90 -Other 40 39.13 NATURAL POLYMERS (FOR EXAM- PLE, ALGINIC ACID) AND MODI- FIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NA- TURAL RUBBER) NOT ELSEWHERE SPECIFIED OR INCLUDED IN PRIMARY FORMS 3913.10 -Dextran 10 3913.20 -Chlorinated rubber 10 3913.30 -Vulcanised fibre 12 3913.90 -Other 40 --------------------------------------------------------------------- 164

(1) (2) (3) (4) --------------------------------------------------------------------- 39.14 3914.00 ION-EXCHANGERS BASED ON 40 POLYMERS OF HEADING NOS, 39.01 TO 39.13, IN PRIMARY FORMS 39.15 3915.00 WASTE, PARINGS AND SCRAP, OF 40 PLASTICS 39.16 39.16.00 MONOFILAMENT OF WHICH ANY 30 CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHER WISE WORKED, OF PLASTICS 39.17 3917.00 TUBES, PIPES AND HOSES, AND Nil FITTINGS THEREFOR (FOR EXAM- PLE, JOINTS, ELBOWS, FLAN- GES), OF PLASTICS 39.18 3918.00 FLOOR COVERINGS OF PLASTICS, 30 WHETHER OR NOT SELF-ADHES- IVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER 39.19 3919.00 SELF-ADHESIVE PLASTES, SHEE- 30 TS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS 39.20 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR, WHETHER LACQ- UERED OR METALLISED OR LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS OR NOT -Of polymers of vinyl chlor- ide: 3920.11 --Rigid plates, sheets, film, 30 foil and strip 3920.12 --Flexible plates, sheets, 30 film, foil and strip --------------------------------------------------------------------- 165

(1) (2) (3) (4) --------------------------------------------------------------------- -Of regenerated Cellulose: 3920.21 --Film, of thickness not 10 exceeding 0.25 millimetres 3920.22 --Sheet 20 3920.29 --Other 30 -Of other plastics: 3920.31 --Rigid plates, sheets, film, 30 foil and strip 3920.32 --Flexible plates, sheets, Nil film, foil and strip 39.21 OTHER PLATES, BLOCKS, SHEETS, FILM, FOIL AND STRIP OF PLASTICS -Cellular, including, poly- urethane, foam 3921.11 --Rigid plates, blocks, 75 sheets, film, foil and strip 3921.12 --Flexible plates, blocks, 75 sheets, film, foil and strip 3921.90 -Other 30 39.22 3922.00 ARTICLES OF HEADING NOS. Nil 39.16, 39.17, 39.18, 39.19, 39.20 AND 39.21, MADE FORM WASTE, PARINGS AND SCRAP OF PLASTICS 39.23 OTHER ARTICLES OF PLATICS AND ARTICLES OF MATERIALS OF HEADING NOS. 39.01 TO 39.14 3923.10 -Articles of polyurethane 75 foam 3923.90 -Other Nil --------------------------------------------------------------------- CHAPTER 40 RUBBER AND ARTICLES THEREOF NOTES 1.Except where the context otherwise requires, throughout this Schedule, the expression `rubber' means the following products whether or not vulcanised or hardened: natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 166 2. This Chapter does not cover:-- (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; (c) Headgear or parts thereof of Chapter 65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hardened rubber; (e) Articles of Chapter 90, 92, 94 or 96; or (f) Articles of Chapter 95 (other than sports gloves). 3. In heading Nos. 40.02, 40.03 and 40.05, the expression `primary forms' applies only to liquids and pastes (excluding latex, whether or not prevulcanised, and other dispersions and solutions), and blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 above and in heading No. 40.02, the expression `synthetic rubber' applies to:-- (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non- thermoplastic substances which, at a temperature between 18øC and 29øC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) Thioplasts (TM); and (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixture of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5. (a) Heading Nos. 40.01 and 40.02 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 prevulcanised rubber latex); (ii) pigments or other colouring matter, other than those added solely for the 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); 167 (b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, 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), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents or similar special purpose additives. 6. For the purposes of heading No. 40.04, the expression `waste, parings and scrap' means rubber waste, parings and scrap from the manufacture of working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7. Thread wholly or vulcanised rubber, of which any cross- sectional dimension exceeds 5 mm., is to be classified as strip, rods or profile shapes, of heading No. 40.08. 8. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In heading Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions `plates', `sheets' and `strips' apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading No. 40.08, the expressions `rods' and `profile shapes' apply only to such products, whether or not cut to length or surface- worked but not otherwise worked. 10. For the purposes of heading Nos. 40.09 and 40.10, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, which products, shall form integral part or ingredient of such rubber products, shall be taken into an account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall be ignored. 168 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 40.01 4001.00 NATURAL RUBBER, BALATA, 12 GUTTA-PERCHA, GUAYULE, CHI- CLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS 40.02 4002.00 SYNTHETIC RUBBER AND FACTICE 10 DERIVED FROM OILS IN PRIM- ARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF HEADING NO. 40.01 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP 40.03 4003.00 RECLAIMED RUBBER IN PRIMARY 12 FORMS OR IN PLATES, SHEETS OR STRIP 40.04 4004.00 WASTE, PARINGS AND SCRAP OF 12 RUBBER (OTHER THAN HARDENED RUBBER) AND POWDERS AND GRA- NULES OBTAINED THEREFROM 40.05 4005.00 COMPOUNDED RUBBER, UNVULGANI- 12 SED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP 40.06 OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE DISCS AND RINGS), OF UNVULCANISED RUBBER 4006.10 -`Camel-back' strip tread 35 rubber, cushion compound, cushion gum, tread gum, tread packing strips for resoling or repairing or retreading rubber tyres 4006.90 -Other 12 40.07 4007.00 VULCANISED RUBBER THREAD AND 12 CORD 40.08 PLATES, BLOCKS, SHEETS, STRIP, RODS, AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARDENED RUBBER -Of cellular rubber: 4008.11 --Plates, blocks, sheets and 55 strip 4008.19 --Other 55 --------------------------------------------------------------------- 169

(1) (2) (3) (4) --------------------------------------------------------------------- --Of non-cellular rubber: 4008.21 --Plates, sheets and strip, 35 resoling or repairing or retreading rubber tyres 4008.29 --Other 40.09 TUBES, PIPES AND HOUSES OF VULCANISED RUBBER OTHER THAN HARDENED RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) 4009.10 --Where the rubber compound Nil content is less than 25 by weight -Other: 4009.91 --Designed for use in labor- Nil atories provided each piece is manufactured in length not exceeding three metres and has a base of a diameter not exceeding 1.27 cms. 4009.93 --Designed to perform the 25 function of conveying air, gas or liquid 4009.99 --Other Nil 40.10 CONVEYOR OR TRANSMISSION BETS OR BELTING OF VULCANI- SED RUBBER 4010.10 -Where the rubber compound Nil content is less than 25 by weight 4010.90 -Other 25 40.11 PNEUMATIC TYRES, OF RUBBER 4011.10 -Of a kind used on animal Nil drawn vehicles or hand carts bearing prominent markings of the letters ADV thereon 4011.20 -Of a kind used on bicycles Nil and cycle-rickshaws 4011.30 -Of a kind used on two- Rs. 28 per tyre wheeled motor vehicles, namely, scooters, motor cycles, mopeds and auto cycles -Of a kind used on three- wheeled motor vehicles: --------------------------------------------------------------------- 170

(1) (2) (3) (4) --------------------------------------------------------------------- 4011.41 --Used on powered cycle- Nil rickshaws 4011.49 --Other Rs.1650 per tyre 4011.50 --Of a kind used on saloon Rs.1650 per cars tyre 4011.60 --Of a kind used on other Rs.1650 per motor vehciles (for exam- tyre ple, buses, lorries and station wagons) 4011.70 --Of a kind used on tracto- Rs.550 per tyre rs, including agricultu- ral tractors 4011.80 --Of a kind used on trailers Rs.1650 per tyre --Other tyres : 4011.91 --Of a kind used on vehicles 66 or equipments designed for use off the road. 4011.99 --Other 28 40.12 TYRE FLAPS OF RUBBER 4012.10 --Of a kind used on two- Nil wheeled and three-whee- led motor vehicles 4012.90 --Other Rs. 20 per flap 40.13 INNER TUBES, OF RUBBER, FOR TYRES 4013.10 -Of a kind used in tyres Nil for cycles and cycle- rickshaws 4013.20 -Of a kind used in tyres Rs.20 per tube for two-wheeled motor vehicles 4013.30 -Of a kind used in tyres Rs.250 per tube for three-wheeled motor vehicles 4013.40 -Of a kind used in tyres Rs.250 per tube for saloon cars 4013.50 -Of a kind used in tyres Rs.250 per tube for other motor vehicles (for example, buses, lorries and station wagons) 4013.60 -Of a kind used in tyres Rs.100 per tube for tractors, including agricultural tractors 4013.70 -Of a kind used in tyres Rs.250 per tube for trailers --------------------------------------------------------------------- 171 --------------------------------------------------------------------- -Other tubes for tyres : 4013.91 --Of a kind used in tyres for Rs. 1000 per vehicles or equipments tube designed for use off the road 4013.99 --Other Rs. 100 per tube 40.14 HYGIENIC OR PHARMACEU- TICAL ARTICLES (INCLUD- ING TEATS), OF VULGANISED RUBBER OTHER THAN HARDENED RUBBER, WITH OR WITHOUT FITTINGS OF HARDENED RUBBER 4014.10 -Sheath contraceptives Nil 4014.90 -Other 12 40.15 ARTICLES OF MATERIALS OF HEADING NO. 40.08 4015.10 -Of cellular rubber 55 4015.90 -Other 12 40.16 4016.00 ARTICLES OF APPAREL AND 12 CLOTHING ACCESSORIES (IN- CLUDING GLOVES), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARDENED RUBBER 40.17 4017.00 OTHER ARTICLES OF VULCANI- 12 SED RUBBER (OTHER THAN HARDENED RUBBER) INCLUDING FLOOR COVERINGS AND MATS, ERASERS, GASKETS, WASHERS AND OTHER SEALS, INFLATABLE ARTICLES. 40.18 HARDENED RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP, ARTICLES OF HARDENED RUBBER 4018.10 -Hardened rubber, in all forms, 12 including waste and scrap 4018.20 -Articles of hardened rubber 12 --------------------------------------------------------------------- 172 SECTION VIII LEATHER, ARTICLES OF LEATHER, MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR, SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) CHAPTER 41 LEATHER --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 41.01 4101.00 LEATHER, INCLUDING COMPOSITION Nil LEATHER, WITH A BASIS OF LEATHER OR LEATHER FIBRE, CHAMOIS LEATHER, PATENT LEATHER, PATENT LAMINATED LEATHER AND METALLISED LEATHER --------------------------------------------------------------------- CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) NOTE This Chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (Chapter 30); (b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Chapter 43); (c) Made up articles of netting (Chapter 56); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; (f) Whipe, riding-crops or other articles (Chapter 66); (g) Cuff-links, bracelets or other imitation jewellery (Chapter 71); (h) Fittings or trimmings for harness, such as stirrups bits, home brasses and buckles, separately presented (generally Section XV); (i) Strings skins for drums or the like, or other parts of musical instruments (Chapter 92); 173 (j) Articles of Chapter 94 (example, furniture, lamps and lighting fittings); (k) Articles of Chapter 95 (for example, toys, games, sports requisites); or (l) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these goods, button blanks of Chapter 96. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 42.01 ARTICLES OF LEATHER; SAD- DLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) 4201.10 -Suit cases, vanity cases, 25 executive cases, brief cases and vanity bags all sorts 4201.90 -Other 12 ---------------------------------------------------------------------- CHAPTER 43 MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 43.01 4301.00 MANUFACTURES OF FURSKINS 12 AND ARTIFICIAL FUR ---------------------------------------------------------------------- SECTION IX WOOD AND ARTICLES OF WOOD; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER WORK CHAPTER 44 WOOD AND ARTICLES OF WOOD NOTES 1. This Chapter does not cover: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes; 174 (b) Bamboos or other plating materials of Chapter 14; (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (Chapter 14); (d) Activated charcoal (Chapter 38); (e) Articles of Chapter 42; (f) Articles of Chapter 46; (g) Footwear or parts thereof of Chapter 64; (h) Articles of Chapter 66 (for example, umbrellas and walkingsticks and parts thereof); (i) Articles of Chapter 68; (j) Imitation jewellery of Chapter 71; (k) Articles of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel-wrights' wares); (l) Articles of Section XVIII (for example, clock cases and musical instruments and parts thereof); (m) Parts of firearms (Chapter 93); (n) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (o) Articles of Chapter 95 (for example, toys, games, sports requisities); (p) Articles of Chapter 95 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood. 2. In this Chapter, the expression `densified wood' means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. `Marine plywood' means plywood conforming to Indian Standard specification No. IS: 710-1976. 4. `Aircraft plywood' means plywood conforming to Indian Standard specifications Nos. IS: 709-1974 and IS: 4859-1968. 5. Heading No. 44.10 applies also to articles of particle board or similar board, fireboard, laminated wood or densified wood. This heading, however, 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. 6. For the purposes of this Chapter and subject to Note 1 (f) above, any reference to `wood' applies also to bamboo and other materials of a woody nature. 175 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 44.01 4401.00 WOOD WOOL, WOOD FLOUR 12 44.02 4402.00 RAILWAY OR TRAMWAY SLEE- 12 PERS (CROSS-TIES), WHE- THER IMPREGNATED OR NOT 44.03 4403.00 WOOD, SAWN OR CHIPPED LENG- 12 THWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS EXCEEDING 6 MM 44.04 4404.00 VENEER SHEETS AND SHEETS 12 FOR PLYWOOD (WHETHER OR NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS NOT EXCEEDING 6 MM 44.05 4405.00 WOOD (INCLUDING STRIPS 12 AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED 44.06 PARTICLE BOARD AND SIMILAR BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES 4406.10 -Plain particle boards Nil 4406.20 -Insulation Board and Hardboard 10 4406.30 -Veneered particle board, not 20 having decorative veneers on any face 4406.90 -Other 30 44.07 -FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES 4407.10 -Insulation Board and Hardboard 10 4407.90 -Other 30 --------------------------------------------------------------------- 176

(1) (2) (3) (4) --------------------------------------------------------------------- 44.08 -PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD 4408.10 -Marine plywood and aircraft 10 plywood 4408.20 -Plywood for tea-chests when 10 cut to size in panels or shooks and packed in sets 4408.30 -Decorative plywood 30 4408.40 -Cuttings and trimmings of Nil plywood 4408.90 -Other 30 44.09 4409.00 DENSIFIED WOOD, IN BLOCKS, 20 PLATES, STRIPS OR PROFILE SHAPES INCLUDING ARTICLES OF DENSIFIED WOOD 44.10 ARTICLES OF WOOD NOT ELSEWHERE SPECIFIED 4410.10 -Flush Doors 30 4410.90 -Other 12 --------------------------------------------------------------------- CHAPTER 45 CORK AND ARTICLES OF CORK NOTE This Chapter does not cover: (a) Footwear or parts of footwear of Chapter 64; (b) Headgear or parts of headgear of Chapter 65; or (c) Articles of Chapter 95 (for example, toys, games, sports requisites). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 45.01 4501.00 CORK AND ARTICLES OF CORK 12 --------------------------------------------------------------------- 177 CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK NOTES 1. In this Chapter, `plaiting materials' means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horse-hair, textile rovings of yarns, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover: (a) Wall covering (Chapter 48); (b) Twine, cordage, ropes or cables, plaited or not (Chapter 56); (c) Footwear or headgear or parts thereof of Chapter 64 or 65; (d) Vehicles or bodies for vehicles, of basketware (Chapter 87); or (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 46.01 4601.00 MANUFACTURES OF STRAW, OF 12 ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER-WORK --------------------------------------------------------------------- 178 SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPER- BOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 47.01 4701.00 MECHANICAL WOOD PULP, 12 CHEMICAL WOOD PULP, SEMI-CHEMICAL WOOD PULP AND PULPS OF OTHER FIBROUS CELLULOSIC MATERIAL 47.02 4702.00 WASTE AND SCRAP OF PAPER 10 Plus OR PAPERBOARD Rs. 2500 per tonne --------------------------------------------------------------------- CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD NOTES 1. This Chapter does not cover: (a) Pharmaceutical products (Chapter 30); (b) Stamping foils (Chapter 32); (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent, or with polishes, creams or similar preparations of Chapter 34; (e) Sensitised paper or paperboard of Chapter 37; (f) Paper reinforced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No. 48.14 (Chapter 39); (g) Articles of Chapter 42 (for example, travel goods); (h) Articles of Chapter 46 (manufactures of plaiting material); (i) Paper yarn or textile articles of paper yarn (Section XI); (j) Articles of Chapter 64 or Chapter 65; 179 (k) Abrasive paper or paperboard or paper or paperboard- backed mica (paper and paperboard coated with mica powder are however, to be classified in this Chapter); (l) Metal foil backed with paper or paperboard (Section XV); (m) Parts and accessories of musical instruments (for example, cards) of Chapter 92; (n) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). 2. Heading Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation. 3. In this Chapter `newsprint' means uncoated paper of a kind used for the printing of newspapers, of which not less than 59 per cent, by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness or each side not exceeding 200 seconds Bekk, weighing not less than 40 grammes per square metre and not more than 65 grammes per square metre and having an ash content by weight not exceeding 8 per cent. 'Odd size newsprint' means newsprint which cannot be used on a rotary printing press on account of its being non- standard in size and 'reject newsprint' means newsprint which cannot be used on a rotary printing press on account of numerous joints or crushed central core in it or is otherwise defective. 4. In this Chapter, 'strawboard' means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these. 5. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process. 6. In this Chapter, 'kraft paper and paperboard' means paper and paperboard of which not less than 80 per cent, by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7. Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in the numerical order in the Schedule. 8. Except for the articles of heading No. 48.14 or paper lables of heading No. 48.18, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the articles fall in Chapter 49. 180 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 48.01 NEWSPRINT, IN ROLLS OR SHEETS 4801.10 -Odd sized and reject 5 4801.20 -Other 10 plus Rs. 175 per tonne 48.02 UNCOATED PAPER AND PAPER- BOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF HEADING NO. 48.01 OR 48.03; HAND-MADE PAPER AND PAPERBOARD 4802.10 -Writing and printing paper Nil containing not less than 75 by weight of pulp made from bagasse 4802.20 -Unbleached and badami vari- 10 plus eties of writing and print- Rs. 575 per ing paper of a substance tonne not exceeding 65 grammes per square metre -Other : 4802.91 --Of a substance not exceeding 10 plus 25 grammes per square metre Rs. 1505 per tonne 4802.99 --Other 10 plus Rs. 1205 per tonne 48.03 4803.00 TOILET OR FACIAL TISSUE 10 plus STOCK, TOWEL OR NAPKIN STOCK Rs. 1430 per AND SIMILAR PAPER OF A KIND tonne USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKL- ED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE- DECORATED OR PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 CM OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 CM IN UNFOLDED STATE --------------------------------------------------------------------- 181

(1) (2) (3) (4) --------------------------------------------------------------------- 48.04 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING NO. 48.02 OR 48.03 -Kraftliner of a substance 65 grammes per square metre or more : 4804.11 -Containing not less than 75 Nil by weight of pulp made from bagasse 4804.19 --Other 10 plus Rs. 1535 per tonne -Other kraft paper : 4804.21 --Containing not less than Nil 75 by weight of pulp made from bagasse 4804.29 --Other 10 plus Rs. 1585 per tonne 4804.30 -Kraft paperboard 10 plus Rs. 1585 per tonne 48.05 OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS -Unbleached homogenous board having a thickness exceeding 0.50 millimeters and made out of mixed waste papers with or without screenings and mechanical pulp but without any colouring matter being added thereto : 4805.11 --In the manufucture of which 10 sundrying prccess has been employed 4805.19 --Other 10 plus Rs. 525 per tonne 4805.20 -Base filter paper Nil 4805.30 -Pulp board, duplex board 10 plus and triplex board Rs. 830 per tonne 4805.90 -Other paper and paperboard 10 plus Rs. 1430 per tonne 48.06 VEGETABLE PARCHMENT, GREASE- PROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLA- ZED TRANSPARENT OR TRANSLUCENT PAPERS IN ROLLS OR SHEETS --------------------------------------------------------------------- 182

(1) (2) (3) (4) --------------------------------------------------------------------- 4806.10 -Grease-proof paper 10 plus Rs. 1930 per tonne 4806.20 -Glassine and other glazed 10 plus transparent or translucent Rs. 1930 per paper tonne 4806.90 -Other 10 plus Rs. 1930 per tonne 48.07 COMPOSITE PAPER AND PAPER- BOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACECOATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS 4807.10 -Paper and paperboard, lami- 10 plus nated internally with bitu- Rs. 1430 per men, tar or asphalt tonne -Other : 4807.91 --Straw board, in the man- 10 ufacture of which drying process has been employed 4807.92 --Straw paper and other straw 10 plus board, whether or not covered Rs. 525 per with paper other than straw tonne paper 4807.99 --Other 10 plus Rs. 1430 per tonne 48.08 PAPER AND PAPERBOARD, CORRU- GATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERF- ORATED, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING NO. 48.03 OR 48.18 4808.10 -Corrugated paper and paper- 10 plus board, whether or not Rs. 1430 per perforated tonne 4808.90 -Other 10 plus Rs. 1430 per tonne --------------------------------------------------------------------- 183

(1) (2) (3) (4) --------------------------------------------------------------------- 48.09 CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRAN- SFER PAPERS (INCLUDING CO- ATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES) WHETHER OR NOT PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 CM OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 CM IN UNFOLDED STATE 4809.10 -Carbon or similar copying 32.5 papers 4809.20 -Self-copy paper 32.5 4809.90 -Other 32.5 48.10 PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACECOLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS 4810.10 -Paper and paperboard of a 10 plus kind used for writing, Rs. 1505 per printing or other graphic tonne purposes 4810.20 -Kraft paper and paperboard, 10 plus other than that of a kind Rs. 1930 per used for writing, printing tonne or other graphic purposes 4810.90 -Other paper and paperboard 10 plus Rs. 1930 per tonne 48.11 PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS OTHER THAN GOODS OF HEADING NO. 48.03, 48.09, 48.10 OR 48.18 --------------------------------------------------------------------- 184

(1) (2) (3) (4) --------------------------------------------------------------------- 4811.10 -Tarred, bituminised or as- 10 plus phalted paper and paperboard Rs. 1430 per tonne 4811.20 -Gummed or adhesive paper 10 plus and paperboard Rs. 1430 per tonne -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives): 4811.31 --Electrical grade insulating Nil paper or paperboard 4811.39 --Other 10 plus Rs. 1930 per tonne 4811.40 -Paper and paperboard, coated, 10 plus impregnated or covered with Rs. 1930 per wax, paraffin wax, stearin, tonne oil or glycerol 4811.90 -Other 10 plus Rs. 1930 per tonne 48.12 4812.00 FILTER BLOCKS, SLABS AND 12 PLATES, OF PAPER PULP 48.13 4813.00 CIGARETTE PAPER, WHETHER OR 10 plus NOT CUT TO SIZE OR IN THE Rs. 1930 per FORM OF BOOKLETS OR TUBES tonne 48.14 4814.00 WALLPAPER AND SIMILAR 10 plus WALL COVERINGS; WINDOW Rs. 2500 per TRANSPARENCIES OF PAPER tonne 48.15 4815.00 FLOOR COVERINGS ON A BASE 12 OF PAPER OR OF PAPERBOARD, WHETHER OR NOT CUT TO SIZE 48.16 4816.00 CARBON PAPER, SELF-COPY 32.5 PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING NO. 48.09), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES 48.17 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE 4817.10 -Gummed or adhesive paper in 10 plus strips or rolls Rs. 1430 per tonne 4817.20 -Cards, not punched, for 10 plus punchard machines, whether Rs. 1430 per or not in strips tonne --------------------------------------------------------------------- 185 --------------------------------------------------------------------- 4817.30 -Braille paper Nil 4817.40 -Blotting paper 10 plus Rs. 1200 per tonne 4817.90 -Other 10 plus Rs. 1430 per tonne 48.18 OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES -Cartons, boxes, containers and cases (including flatt- ened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition : 4818.11 --Intended for packing of match Nil sticks 4818.12 --Printed cartons, boxes, con- Nil tainers and cases, made wholly out of kraft liner or kraft paper of heading No. 48.04 or corrugated paper and paperboard and boards falling within sub-heading Nos. 4805.11, 4805.19, 4807.91, 4807.92 and 4811.10, 4818.13 --Other printed cartons, boxes 32.5 and cases 4818.19 --Other Nil 4818.20 -Toilet tissues, handkerchiefs 12 and cleansing tissues of paper 4818.90 -Other 12 --------------------------------------------------------------------- CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRO- DUCTS OF THE PRINTING INDUSTRY, MANUSCRIPTS, TYPE- SCRIPTS AND PLANS NOTES 1. This Chapter does not cover: (a) Photographic negatives or positives on transparent bases (Chapter 37); (b) Maps, plans or globes, in relief, whether or not printed (Chapter 90); 186 (c) Original engravings, prints or lithographs, postage or revenue stamps, stamp postmarks, first-day covers, postal stationery or the like, antiques of on age exceeding one hundred years or other articles (all of Chapter 97). 2. For the purposes of Chapter 49, `printed' also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photo-copied, thermocopied or type-written. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 49.01 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PROD- UCTS OF THE PAPER PRINT- ING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS 4901.10 -Transfers (decalcomanias) 12 4901.20 -Maps and hydrographic or Nil similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed 4901.90 -Other Nil --------------------------------------------------------------------- SECTION XI TEXTILES AND TEXTILE ARTICLES NOTES 1. This Section does not cover: (a) Articles of Chapter 30 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); (b) Sensitised textiles of Chapter 37; (c) Monofilament of which any cross-sectional dimension exceeds 1 mm and strip and the like (for example, artificial straw) of 187 an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics and other basketware and wickerwork of such monofilament or strip (Chapter 46); (d) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, and articles thereof, of Chapter 39; (e) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, and articles thereof, of Chapter 40; (f) Articles of textile materials (Chapter 42); (g) Products and articles of Chapter 48 (for example, cellulose wadding); (h) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (i) Hair nets and other headgear or parts thereof, of Chapter 65; (j) Abrasive coated textile material and also carbon fibres and articles of carbon fibres (Chapter 68); (k) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (l) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or (m) Articles of Chapter 95 (for example, toys, games, sports requisites and nets). 2. (A) Articles classifiable in Chapters 50 to 55 or in heading No. 58.06 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. (B) For the purposes of the above rule:-- (i) Gimped horsehair yarn (Chapter 51) and metallised yarn (Chapter 56) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (ii) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (iii) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; 188 (C) If the classification of a yarn or fabric cannot be determined under the foregoing clauses for the reason that two or more of the following fibres or yarns that is to say,-- (a) Silk (including silk noil); (b) Wool; (c) Cotton; (d) Flax, jute and ramie; (e) Synthetic staple fibre or yarn thereof; and (f) Artificial staple fibre or yarn thereof, are equal in weight, in any yarn or fabric, as the case may be, then such one of those zbres or yarns, as the case may be, the predominance of which would render such yarn or fabric fall under that Chapter or heading of this Schedule which read with the relevant notification, if any, for the time being in force issued under the Central Excise Rules, 1944, attracts the highest amount of duty payable, shall be deemed to be predominant in such yarn or fabric and accordingly, such yarn or fabric shall be deemed to fall under the applicable Chapter or heading, as the case may be. (D) Throughout this Schedule, `man-made fibres' means staple fibres and filaments of organic polymers produced by manufacturing process, either:-- (i) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (ii) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. The terms `synthetic' and `artificial' used in relation to fibres mean: synthetic: fibres as defined at (i); artificial: fibres as defined at (ii). The terms `man made', `synthetic' and `artificial' shall have the same meanings when used in relation to `textile materials'. 3. For the purposes of heading Nos. 52.03, 52.04, 54.02, 54.04 and 55.05 and 55.06 `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 grams; (b) Dressed; and (c) With a final "Z" or "S" twist. 4. For the purposes of this Section, `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 60cN/tox Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters 55cN/tox Single, multiple (folded) or cabled yarn of viscose rayon 27cN/tox 189 5. For the purposes of this Section, `made up' means:-- (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads), without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); (c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics, the cut edges of which have been prevented from unravelling by whipping or by other simple means; (d) Cut to size and having undergone a process of drawn thread work; (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (f) Knited or crocheted to shape, presented in the form of a number of items in the length. 6. Chapters 50 to 55 and, except where the context otherwise requires Chapters 56 to 60 do not apply to goods made up within the meaning of Note 5 above, Chapters 50 to 55 do not apply to goods of Chapters 56 to 59. 7. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns super-imposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. 8. Elastic products consisting of textile materials combined with rubber threads are classified in this Section. 9. For the purposes of this Section, the expression `impregnated' includes `dipped'. 10. For the purposes of this Section, the expression `polyamides' includes "aramids"; 11. In this Section, the expression `count' wherever it appears, means the size of grey yarn (excluding any sizing material) expressed in English count. For multiple fold yarn, `count' means the count of the basic single yarn. Where the count is in fraction, then, if the fraction is one-half or more it shall be treated as one, and if such fraction is less than one-half, it shall be ignored. 12. For the purpose of determining the average count of yarn in cotton fabrics, the following rules shall apply, namely:-- (a) Yarn used in the borders or selbedges shall be ignored; (b) For multiple-fold yarn, the count of the basic single yarn shall be taken and the number of ends per 25.4 mm. in the reed or the number of picks per 25.4 mm., as the case may be, shall be multiplied by the number of plies in the yarn; where there are basic single yarns of different counts, the count of the basic single yarn which has the highest count shall be taken to be the count of each basic single yarn; (c) In the case of fabrics manufactured from cotton and other yarn, the other yarn shall, for the aforesaid purposes, be deemed to be cotton yarn; 190 (d) Where, there are yarns of different counts in warp or weft or both, the count of the yarn which has the highest count shall be taken to be the count of warp or weft, as the case may be; (e) The average count of such yarn (other than in the case of round mesh mosquito netting) shall be obtained by applying the following formula, namely:-- [(Count of warpXNo. of ends per 25.4 mm. in the reed) (Count of weftXNo. of picks per 25.4 mm.)]/[(No. of ends per 25.4 mm. in the reed No. of picks per 25.4 mm.)] the result being rounded off, wherever necessary, by treating any fraction which is one half or more as one, and disregarding any fraction which is less than one half; and (f) In the case of round mesh mosquito netting, the average count of yarn shall be obtained by applying the following formula, namely:--

[(Count of warpXNo. of ends per 25.4 mm.)] [(Count of

(1) (2) (3) (4) --------------------------------------------------------------------- 50.01 SILK YARN AND YARN SPUN FROM SILK WASTE, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER 5001.10 -Not containing or containing Nil not more than one-sixth by weight of synthetic staple fibre calculated on the total fibre content 5001.20 -Containing more than one-sixth Rs. 18 per kil- by weight of synthetic staple ogram fibre calculated on the total fibre content 50.02 5002.00 OTHER SILK YARN INCLUDING Nil WASTE YARN (HARD WASTE); SILK-WORM GUT 50.03 5003.00 WOVEN FABRICS OF SILK OR OF Nil SILK WASTE --------------------------------------------------------------------- CHAPTER 51 WOOL; FINE OR COARSE ANIMAL HAIR NOTES 1. Throughout this Schedule: (a) 'Wool' means the natural fibre grown by sheep or lambs; (b) 'Fine animal hair' means the hair of alpaca, Ilama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, heaver, nutria or muskrat; and (c) 'Coarse animal hair' means the hair of animals not mentioned above, excluding brush-making hair and bristles and horse-hair (Chapter 5). 192 2. In this Chapter, the expression 'independent processor' means a manufacturer who is engaged exclusively in the processing of fabrics and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics. 3. In this Chapter, the expression 'composite mill' means a manufacturer who is engaged in the spinning of yarn of wool, or weaving or processing of woven fabrics of wool with the aid of power and has a proprietary interest in at least two of such manufacturing activities. 4. In relation to products of heading No. 51.07, milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes shall amount to 'manufacture'. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of Duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 51.01 5101.00 WOOL, NOT CARDED OR COM- 12 BED, BUT SCOURED 51.02 WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCL- UDING COMBED WOOL IN FRAGMENTS AND WOOL TOPS) -Of wool : 5102.11 --Only carded Rs. 8.30 per kilogram 5102.12 --Carded and combed (includ- Rs. 8.30 per ing combed wool in fragme- kilogram nts and wool tops) 5102.90 -Other 12 51.03 YARN OF WOOL, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER 5103.10 -Not containing or containing Nil not more than one-sixth by weight of synthetic staple fibre (other than acrylic staple fibre) calculated on the total fibre content -Containing more than one-six th by weight of synthetic st- aple fibre (other than acry- lic staple fibre) calculated on the total fibre content: 5103.21 --Other than worsted yarn and Nil containing synthetic staple fibre (other than acrylic staple fibre) in the form of wastes or in the form of fi- bre produced out of such wastes 5103.29 --Other Rs. 18 per kilogram --------------------------------------------------------------------- 193

(1) (2) (3) (4) --------------------------------------------------------------------- 51.04 5104.00 OTHER YARN OF WOOL; YARN OF Nil OF WASTE WOOL INCLUDING SHOD- DY AND GARNETTED STOCK OF WOOL; WASTE YARN (HARD WASTE) 51.05 5105.00 YARN OF FINE OR COARSE 12 ANIMAL HAIR OR OF HORSE- HAIR (INCLUDING GIMPED HORSEHAIR YARN) 51.06 5106.00 WOVEN FABRICS OF WOOL, Nil NOT SUBJECTED TO ANY PROCESS 51.07 WOVEN FABRICS OF WOOL SUBJECTED TO THE PROCESS OF MILLING, RAISING, BLOWING, TENTERING, DYEING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 5107.10 -Woven Fabrics, the following Nil namely:-- (a) Hair belting (b) Shoddy blankets and blan- kets made from indigenous wool (c) Of width not exceeding 15 cms. -Fabrics woven on handlooms: 5107.21 --Fabrics certified as 'khadi' Nil by the Khadi and Village Industries Commission 5107.22 --Processed without the aid Nil of power or steam 5107.23 --Processed with the aid of Nil power by a factory owned by a registered handloom co-operative society or any organisation set up or app- roved by Government for the purpose of development of handlooms 5107.24 --Processed by an independent 2 processor approved in this behalf by the Government of India on the recommendation of the Development Commiss- ioner for Handlooms --------------------------------------------------------------------- 194

(1) (2) (3) (4) --------------------------------------------------------------------- -Fabrics woven by a factory, other than a composite mill and processed by an indepe- ndent processor: 5107.31 --Melton cloth (made of shoddy Nil yarn) 5107.32 --Made of shoddy yarn, of Nil value not exceeding rupees twenty-five per square metre 5107.39 --Other 5 --Fabrics woven by a factory, other than a composite mill, and processed by a composite mill: 5107.41 --Melton cloth (made of 2 shoddy yarn) 5107.42 --Made of shoddy yarn, of 2.5 value not exceeding Rs. 25 per square metre 5107.49 --Other 8 --Other fabrics : 5107.91 --Melton cloth (made of 4.5 shoddy yarn) 5107.92 --Made of shoddy yarn, of 4.5 value not exceeding Rs. 25 per square metre 5107.99 --Other 10 51.08 5108.00 WOVEN FABRICS OF FINE OR 12 COARSE ANIMAL HAIR OR OF HORSEHAIR --------------------------------------------------------------------- CHAPTER 52 COTTON NOTES 1. In relation to products of heading Nos. 52.03 and 52.04, sizing, beaming, warping, wrapping, winding or reeling, or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to 'manufacture'. The duty on sized yarn shall be charged on the basis of its weight before sizing. 2. In relation to products of heading Nos. 52.06 to 52.12, bleaching, mercerising, dyeing, printing, water-proofing, shrink- proofing, organdie processing or any other process or any one or more of these processes shall amount to 'manufacture'. 195 3. For the purposes of sub-heading Nos. 5206.10, 5207.10, 5208.11 and 5208.21, the expression 'controlled fabrics' covers cotton fabrics,-- (a) which answer to the description of 'Controlled Dhoti', 'Controlled Saree', 'Controlled Long Cloth', 'Controlled Shirting', or 'Controlled Drill' as defined from time to time by the Textile Commissioner under the Cotton Textiles (Control) Order, 1948, (b) for which maximum ex-factory prices have been specified by the Textile Commissioner under the said Order, and (c) which are not supplied by the factory in which they are manufactured or processed to any industrial concern, and if such fabrics are so supplied, the purchasing industrial concern certifies that the fabrics so purchased by it shall be used exclusively for wearable purposes and not for any other purposes. 4. For the purposes of sub-heading Nos. 5206.20 and 5207.20, the expression 'Specified Drill' covers cotton fabrics,-- (a) which answer to the description of 'Controlled Drill' as defined from time to time by the Textile Commissioner under the Cotton Textiles (Control) Order, 1948, and (b) for which maximum ex-factory prices have not been specified by the Textile Commissioner under the said Order. 5. In this Chapter, the expression 'independent processor' means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving of cotton fabrics. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 52.01 5201.00 WASTE YARN (HARD WASTE) Nil (INCLUDING GARNETTED STOCK) 52.02 5202.00 COTTON, CARDED OR COMBED Nil 52.03 COTTON YARN INCLUDING SEWING THREAD, NOT CONTAINING SYNTH- ETIC STAPLE FIBRES 5203.10 -In or in relation to the manu- Nil facture of which no process is ordinarily carried on with the aid of power 5203.20 -In or in relation to the manu- Nil facture of which any process is ordinarily carried on with the aid of power and which is supplied in plain (straight) reel hanks, whether single or multiple fold --------------------------------------------------------------------- 196

(1) (2) (3) (4) --------------------------------------------------------------------- -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and which is supplied in cross reel hanks, whether single or multiple fold, purchased by a registered handloom co-operative society or any organisation set up or appr- oved by the Government for the development of handlooms and payment for which is made by cheque drawn by such co-oper- ative society or organisation, as the case may be, on its own bank account : 5203.31 --Of counts not exceeding 25 Nil 5203.32 --Of counts exceeding 25 but 4.40 paise plus not exceeding 35 2.64 paise per count exceed- ing 25 5203.33 --Of counts exceeding 35 but 25.40 paise not exceeding 45 plus 4.40 paise per count exce- eding 35 5203.34 --Of counts exceeding 45 but 70.40 paise not exceeding 55 plus 7.04 paise per count exce- eding 45 5203.35 --Of counts exceeding 55 140.80 paise plus 3.52 paise per count exce- eding 55 --In or in relation to the manufacture of which any process is ordinarily carr- ied on with the aid of power and supplied in a form other than plain (straight) reel hanks : 5203.41 --Of counts not exceeding 25 2.20 paise per count 5203.42 --Of counts exceeding 25 but 52.80 paise not exceeding 35 plus 5.28 paise per count exce- eding 25 5203.43 --Of counts exceeding 35 114.40 paise plus 7.92 paise per count exce- eding 35 --------------------------------------------------------------------- 197

(1) (2) (3) (4) --------------------------------------------------------------------- 52.04 COTTON YARN INCLUDING SEWING THREAD, CONTAINING SYNTHE- TIC STAPLE FIBRES 5204.10 -In or in relation to the ma- Nil nufacture of which no process is ordinarily carried on with the aid of power: -In or in relation to the ma- nufacture of which any process is ordinarily carried on with the aid of power : 5204.21 --Containing cotton and poly- Rs. 1.76 per ester staple fibre (not kilogram containing any other tex- tile material), in which the proportion of polyester staple fibre is more than 40 by weight of the total fibre content 5204.29 --Other Rs. 9.90 per kilogram 52.05 5205.00 COTTON FABRICS,-- Nil (a) WOVEN, AND (b) NOT SUBJECTED TO ANY PROCESS 52.06 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEA- DING NOS. 52.09, 52.10 and 52.11),-- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATERPROOF- ING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM. 5206.10 -Controlled fabrics Nil 5206.20 -Specified Drill Fifty per cent. of the duty leviable under subheading Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, depending upon the aver- age count of yarn in the fabric and the value per square metre of the fabric --------------------------------------------------------------------- 198

(1) (2) (3) (4) --------------------------------------------------------------------- -Fabrics, in which the average count of yarn is less than 51: 5206.31 --Of value not exceeding Nil rupees five per square metre 5206.32 --Of value not exceeding 1.50 rupees five per square metre 5206.33 --Of value exceeding rupees 2 six but not exceeding rupees seven per square metre 5206.34 --Of value exceeding rupees 3 seven but not exceeding rupees eight per square metre 5206.35 --Of value exceeding rupees 3.50 eight but not exceeding rupees nine per square metre 5206.36 --Of value exceeding rupees 5 nine but not exceeding rupees ten per square metre 5206.37 --Of value exceeding rupees 6.50 ten but not exceeding rupees eleven per square metre 5206.38 --Of value exceeding rupees 7.50 eleven but not exceeding rupees twelve per square metre 5206.39 --Of value exceeding rupees 8 twelve per square metre 5206.90 --Other fabrics 8 52.07 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10 AND 52.11),-- (a) WOVEN ON LOOMS OTHER THAN HAND- LOOMS, AND (b) SUBJECTED TO THE PRO- CESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATERPROOFING, SHRINK - PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM --------------------------------------------------------------------- 199

(1) (2) (3) (4) --------------------------------------------------------------------- 5207.10 -Controlled fabrics Nil 5207.20 -Specified Drill Fifty per cent of the duty le- viable under subheading Nos. 5206.31 to 5206.39 and 5206.90 as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric 5207.90 -Other Twenty-five per cent. of the duty leviable under sub-hea- ding Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric 52.08 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10, 52.11 AND 52.12),-- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERI- SING, DYEING, PRINTING, WATERPROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES. -Processed without the aid of power or steam : 5208.11 --Controlled fabrics Nil 5208.19 --Other Twenty-five per cent. of the duty leviable under sub-hea- ding Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric --------------------------------------------------------------------- 200

(1) (2) (3) (4) --------------------------------------------------------------------- -Processed with the aid of power or steam: 5208.21 --Controlled fabrics Nil 5208.22 --Processed by an indepen- Forty per cent. dent processor approved of the duty in this behalf by the leviable under Government of india on sub-heading the recommendation of Nos. 5206.31 the Development to 5206.39 Commissioner for and 5206.90, Handlooms as the case may be, depending upon the avera- ge count of yarn in the fabric and the value per squa- re metre of the fabric 5208.23 --Processed by a factory Nil owned by a registered handloom co-operative society or any organi- sation set up or app- roved by the Government for the purpose of deve- lopment of handlooms 5208.29 --Other Duty leviable under sub-head- ing Nos. 5206.31 to 5206.39 and 5206.90, as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric 52.09 COTTON FABRICS,-- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER- PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PRO- CESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE (WHETHER OR NOT CONTAINING POLYSTER CON- TAINING POLYSTER FILAMENT YARN BUT NOT ANY OTHER TEXTILE MATERIAL), AND --------------------------------------------------------------------- 201

(1) (2) (3) (4) --------------------------------------------------------------------- (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE OR FILAMENT YARN OR BOTH IS MORE THAN 40 BY WEIGHT OF THE TOTAL FIBRE CONTENT -Not containing polyester filament yarn: 5209.11 --Of value not exceeding Nil rupees twenty-five per square metre 5209.12 --Of value exceeding rupees Rs. 1.60 per twenty-five per square square metre metre -Containing polyester fila- ment yarn: 5209.21 --Of value not exceeding Nil rupees twenty-five per square metre 5209.22 --Of value exceeding rupees 8 plus Rs. twenty-five per square 1.60 per square metre metre 52.10 COTTON FABRICS,-- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER- PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, (ii) PLOYESTER STAPLE FIBRE, AND (iii) RAMIE OR ANY ONE OR MORE ARTI- FICIAL STAPLE FIBRE (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40 BY WEIGHT OF THE TOTAL FIBRE CONTENT 5210.10 -Of value not exceeding Nil rupees twenty-five per square metre 5210.20 -Of value exceeding rupees 4 plus Rs. twenty-five per square 1.60 per metre square metre --------------------------------------------------------------------- 202

(1) (2) (3) (4) --------------------------------------------------------------------- 52.11 5211.00 COTTON FABRICS,-- 8 plus Rs. 1.60 per square metre (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER- PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE, AND (d) OF VALUE EXCEEDING RUPEES TWENTY-FIVE PER SQUARE METRE 52.12 5212.00 COTTON FABRICS, COVERED IN Nil HEADING NOS. 52.09, 52.10 AND 52.11,-- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER- PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, BY A FACTORY OWNED BY A REGISTERED HANDLOOM CO-OPERATIVE SOCIETY OR ANY ORGANISATION SET UP OR APP- ROVED BY THE GOVERNMENT FOR THE PURPOSE OF DEVELOPMENT OF HANDLOOMS --------------------------------------------------------------------- CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN, WOVEN FABRICS OF SUCH YARNS --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 53.01 FLAX FIBRE; FLAX YARN 5301.10 -Flax Fibre 12 5301.20 -Waste yarn (hard waste) Nil of flax --------------------------------------------------------------------- 203 --------------------------------------------------------------------- -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5301.31 --Not containing or contain- 5.5 paise per ing not more than one- count per sixth by weight of synthe- kilogram tic staple fibre calcula- ted on the total fibre content 5301.32 --Containing more than one- Rs. 18 per sixth by weight of syn- kilogram thetic staple fibre calculated on the total fibre content 5301.90 -Other Nil 53.02 YARN, TWIST AND THREAD, OF JUTE (INCLUDING BIMLIPATAM JUTE OR MESTA FIBRE) OR OTHER TEXTILE BAST FIBRES 5302.10 -Waste Nil 5302.20 -In or in relation to the Rs. 660 per manufacture of which any tonne process is ordinarily carried on with the aid of power 5302.90 -Other Nil 53.03 RAMIE FIBRE; RAMIE YARN 5303.10 -Ramie Fibre 12 5303.20 -Waste yarn (hard waste) Nil of ramie -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5303.31 --Not containing any synthetic Re. 1.00 per staple fibre kilogram 5303.32 --Containing ramie and poly- Rs. 4 per ester staple fibre (not kilogram containing any other tex- tile material) in which the proportion of polyester staple fibre is more than 40 by weight of the total fibre content 5303.39 --Other Rs. 10 per kilogram 53.04 5304.00 OTHER VEGETABLE TEXTILE FIBRES 12 AND YARN THEREOF; PAPER YARN 53.05 5305.00 WOVEN FABRICS OF FLAX 15 53.06 WOVEN FABRICS OF JUTE (INCLUDING BIMLIPATAM JUTE OR MESTA FIBRE) OR OF OTHER TEXTILE BAST FIBRES --------------------------------------------------------------------- 204 --------------------------------------------------------------------- 5306.10 -In or in relation to the Nil manufacture of which no process is ordinarily carried on with the aid of power -Other : 5306.21 --Fabrics damaged or sub- Nil standard, not exceeding 92 cms in length 5306.29 --Other Rs. 6600 per tonne 53.07 WOVEN FABRICS OF RAMIE -Containing (i) ramie, and (ii) polyester staple fibre, whether or not containing cotton or any one or more of artificial staple fibres (not containing any other textile material), in which the proportion of polyester staple fibres is more than 40 by weight of the total fibre content; 5307.11 --Of value not exceeding 5 rupees twenty-five per square metre 5307.12 --Of value exceeding rupees 5 plus Rs. 2 twenty-five per square per square metre metre 5307.90 -Other 10 53.08 5308.00 WOVEN FABRICS OF PAPER YARN 12 AND OTHER VEGETABLE TEXTILE FIBRES --------------------------------------------------------------------- CHAPTER 54 MAN-MADE FILAMENTS Notes 1. Heading Nos. 54.02 and 54.04 do not apply to synthetic or artificial filament tow of Chapter 55. 2. For the purposes of heading Nos. 54.03 and 54.05, the denier of textured yarn shall be determined in the manner specified below, namely:-- (i) 90 metres of yarn shall be measured off using a wrap reel ensuring just sufficient tension during reeling to remove the crimp but not to stretch the yarn. (ii) The said 90 metres of yarn shall then be weighed on a precision balance and the weight in grams noted. (iii) The denier of such yarn shall thereafter be calculated by multiplying the weight noted under clause (ii) by 100. 205 (iv) In the case of plied textured yarn, the denier so calculated under clause (iii) shall be divided by the number of plies contained in such yarn so as to arrive at the denier of single ply yarn. 3. In relation to products of heading Nos. 54.09, 54.10, 54.11 and 54.12, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes shall amount to 'manufacture'. 4. In this Chapter, 'waste' means wastes arising in or in relation to the manufacture of filament yarns. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 54.01 WASTE 5401.10 -Of synthetic filaments Rs. 9 per kilogram or 50 whichever is less 5401.20 -Of artificial filaments Re. 1 per kilogram 54.02 SYNTHETIC FILAMENT YARN AND SEWING THREAD INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED -Of polyamides: 5402.11 --750 deniers and below Rs. 61.60 per kilogram 5402.12 --Above 750 deniers Rs. 7.15 per kilogram 5402.20 -of polyester Rs. 73.70 per kilogram -Other: 5402.91 --Below 30 deniers Rs. 61.60 per kilogram 5402.92 --30 deniers and above Rs. 53.90 per but below 75 deniers kilogram 5402.93 --75 deniers and above Rs. 38.50 per but below 100 deniers kilogram 5402.94 --100 deniers and above Rs. 30.80 per but not above 750 kilogram deneirs 5402.95 --Above 750 deniers Rs. 5.50 per kilogram ---------------------------------------------------------------------- 206 ---------------------------------------------------------------------- 54.03 SYNTHETIC FILAMENT YARN, INCLUDING SYNTHETIC MONO- FILAMENT OF LESS THAN 60 DENIERS, TEXTURED -Of polyamides : 5403.11 --750 deniers and below Rs. 61.60 per kilogram 5403.12 --Above 750 deniers Rs. 7.15 per kilogram 5403.20 -Of polyester Rs. 73.70 per kilogram 5403.90 -Other Rs. 99.00 per kilogram 54.04 ARTIFICAL FILAMENT YARN AND SEWING THREAD, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED -Of Cellulose acetate : 5404.11 --Below 75 deniers Rs. 13.73 per kilogram 5404.12 --75 deniers and above Rs. 10.30 per but below 100 deniers kilogram 5404.13 --100 deniers and above Rs. 7.66 per but below 120 deniers kilogram 5404.14 --120 deniers and above Rs. 5.28 per but below 150 deniers kilogram 5404.15 --150 deniers and above Rs. 4.93 per but below 350 deniers kilogram 5404.16 --350 deniers and above Rs. 3.72 per but not above 1100 kilogram deniers 5404.17 --above 1100 deniers Rs. 2.82 per kilogram -Other: 5404.21 --Below 75 deniers Rs. 18.83 per kilogram ---------------------------------------------------------------------- 207 ---------------------------------------------------------------------- 5401.22 --75 deniers and above Rs. 12.23 per but below 100 deniers kilogram 5404.23 --100 deniers and above Rs. 8.77 per but below 120 deniers kilogram 5404.24 --120 deniers and above Rs. 7.26 per but below 150 deniers kilogram 5404.25 --150 deniers and above Rs. 6.20 per but below 350 deniers kilogram 5404.26 --350 deniers and above Rs. 4.18 per but below 1100 deniers kilogram 5404.27 --Above 1100 deniers Rs. 2.22 per kilogram 54.05 5405.00 ARTIFICIAL FILAMENT YARN Rs. 18.83 per INCLUDING ARTIFICIAL MON- kilogram OFILAMENT OF LESS THAN 60 DENIERS, TEXTURED 54.06 SYNTHETIC MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM -Monofilament: 5406.11 --Of high-density polyethy- Nil lene 5406.12 --Of polypropylene Nil 5406.19 --Other Rs. 99 per kilogram 5406.90 --Other Rs. 99 per kilogram 54.07 5407.00 ARTIFICIAL MONOFILAMENT OF Rs. 18.83 per 60 DENIERS OR MORE AND OF kilogram WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 M ---------------------------------------------------------------------- 208 ---------------------------------------------------------------------- 54.08 5408.00 FABRICS OF MAN-MADE FILAMENT Nil YARN (INCLUDING FABRICS OBTAI- NED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07),-- (a) WOVEN, AND (b) NOT SUBJECTED TO ANY PROCESS 54.09 FABRICS OF MAN-MADE FILAMENT YARN (INCLUDING FABRICS OBT- AINED FROM MATERIALS OF HEA- DING NOS. 54.06 AND 54.07 BUTEX-CLUDING FABRICS COVERED UNDER HEADING NO. 54.12),-- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRI- NTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESS- ING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 5409.10 -Of value not exceeding Nil rupees three per square metre 5409.20 -Of value exceeding rupees Nil three but not exceeding rupees nine per square metre 5409.30 -Of value exceeding rupees Nil nine but not exceeding rupees seventeen per square metre 5409.40 -Of value exceeding rupees Nil seventeen but not exceeding rupees twenty per square metre 5409.50 -Of value exceeding rupees Nil twenty but not exceeding rupees twenty-five per square metre 5409.60 -Of value exceeding rupees Nil twenty-five per square metre ---------------------------------------------------------------------- 209 ---------------------------------------------------------------------- 54.10 FABRICS OF MAN-MADE FILAMENT YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12),-- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRI- NTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE-RESISTANT PROCESS- ING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM 5410.10 -Processed without the Nil use of machines 5410.20 -Processed with the use Nil of machines 54.11 FABRICS OF MAN-MADE FILAMENT YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12),-- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRI- NTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE-RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES -Processed without the aid of power or steam : 5411.11 --Processed without the Nil use of machines 5411.12 --Processed with the Nil use of machines ---------------------------------------------------------------------- 210 ---------------------------------------------------------------------- -Processed with the aid of power or steam : 5411.21 -Processed by a factory Nil owned by a State Government Handloom Development Corpo- ration or an Apex Handloom Co-operative Society appro- ved, in either case, in this behalf by Government of India on the recomme- ndation of the Development Commissioner for Handlooms 5411.29 -Other Nil 54.12 FABRICS OF POLYESTER FILAMENT YARN,-- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOF- ING, TENTERING, HEAT- SETTING, CREASE-RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE (NOT ANY OTHER TEXTILE MATE- RIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE AND YARN IS LESS THAN 70 BY WEIGHT OF THE TOTAL FIBRE CONTENT 5412.10 -Of value not exceeding Nil rupees twenty-five per square metre 5412.20 -Of value exceeding rupees Nil twenty-five per square metre ---------------------------------------------------------------------- 211 CHAPTER 55 MAN-MADE STAPLE FIBRES NOTES 1. For the purposes of heading Nos. 55.01 and 55.02, synthetic filament tow and artificial filament tow apply only to tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) Length of tow exceeding 2 metres; (b) Twist less than 5 turns per metre; (c) Measuring per filament less than 60 deniers; and (d) Total measurement of tow more than 18,000 deniers. In addition, in the case of synthetic filament tow: the tow must be drawn, that is to say, be incapable of being stretched by more than 100 of its length. 2. In relation to products of heading Nos. 55.08 to 55.12, bleaching, dyeing, printing, shrink-profing, tentering, heatsetting, crease-resistant processing or any other process or any one or more of these processes shall amount to `manufacture'. 3. Sub-heading Nos. 5503.11, 5503.12, 5503.19 and 5503.20 apply only to waste arising in, or in relation to, the manufacture of man- made staple fibres. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 55.01 SYNTHETIC STAPLE FIBRES AND TOW, INCLUDING TOPS THEREOF 5501.10 -Of polyamides Rs. 33 per kilogram 5501.20 -Of polyesters Rs. 22 per kilo- gram 5501.30 -Acrylic or modacrylic Rs. 8.80 per kilogram 5501.40 -Of polypropylene Nil 5501.90 -Other Rs. 33 per kilo gram 55.02 5502.00 ARTIFICIAL STAPLE FIBRES Rs. 4.40 per AND TOW kilogram 55.03 WASTE (INCLUDING NOILS, WASTE YARN AND GARNETTED STOCK) OF MAN-MADE FIBRE --------------------------------------------------------------------- 212 --------------------------------------------------------------------- -Of synthetic staple fibre and tow: 5503.11 --Of high density polyethylene Nil 5503.12 --Of polypropylene Nil 5503.19 --Other 50 or Rs. 9 per kilogram whichever is less 5503.20 -Of artificial staple fibres Re. 1 per kilo- and tow gram -Waste yarn (hard waste): 5503.31 --Of acrylic or modacrylic Nil 5503.39 --Other Nil 55.04 YARN (INCLUDING SEWING THREAD) OF SYNTHETIC STAPLE FIBRES 5504.10 -Yarn containing 50 per cent. Nil or more by weight of polypropylene -Yarn in which polyester staple fibre predominates: 5504.21 --Containing cotton (not cont- Re. 1.76 per aining any other textile kilogram material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content 5504.22 --Containing cotton, ramie or Rs. 3.52 per artificial staple fibre or kilogram any one or more of these fibres;(not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content 5504.29 --Other Rs. 26.40 per kilogram -Yarn in which acrylic or modacrylic staple fibre predominates by weight: 5504.31 --Yarn containing other synth- Nil etic staple fibre in the form of waste or in the form of fibre produced out of such wastes 5504.32 --Yarn, not containing or con- Nil taining not more than one- sixth by weight of other synthetic staple fibres, calculated on the total fibre content --------------------------------------------------------------------- 213 --------------------------------------------------------------------- 5504.39 --Other Rs. 18 per kilogram 5504.90 -Other Rs. 26.40 per kilogram 55.05 YARN (INCLUDING SEWING THREAD) OF ARTIFICIAL STA- PLE FIBRES, NOT CONTAINING SYNTHETIC STAPLE FIBRES 5505.10 -In or in relation to the manu- Nil facture of which no process is ordinarily carried on with the aid of power 5505.20 -In or in relation to the ma- Nil nufacture of which any proc- ess is ordinarily carried on with the aid of power and which is supplied in plain (straight) reelhanks, whether single or multiple fold -In or in relation to the manu- facture of which any process is ordinarily carried on with the aid of power and which is supplied in cross reelhanks, whether single or multiple fold purchased by a regis- tered handloom co-operative society or any organisation set up or approved by the Government for the develop- ment of handlooms and pay- ment for which is made by cheque drawn by such co- operative society or orga- nisation, as the case may be, on its own bank account : 5505.31 --Of counts not exceeding 25 Nil 5505.32 --Of counts exceeding 25 but 4.40 paise plus not exceeding 35 2.64 paise per count exceeding 25 5505.33 --Of counts exceeding 35 but 25.40 paise not exceeding 45 plus 4.40 paise per count exceeding 35 5505.34 --Of counts exceeding 45 but 70.40 paise not exceeding 55 plus 7.04 paise per count exceeding 45 5505.35 --Of counts exceeding 55 140.80 paise plus 3.52 paise per count exceeding 55 -In or in relation to the manufacture of which any process is ordinarily ca- rried on with the aid of power and supplied in a form other than plain (straight) reelhanks: --------------------------------------------------------------------- 214 --------------------------------------------------------------------- 5505.41 --Of counts not exceeding 25 1.76 paise per count 5505.42 --Of counts exceeding 25 but 44 paise plus not exceeding 35 4.40 paise per count exceeding 25 5505.43 --Of counts exceeding 35 88 paise plus 7.04 paise per count exceeding 35 55.06 YARN, INCLUDING SEWING THREAD, OF ARTIFICIAL STAPLE FIBRE CONTAINING SYNTHETIC STAPLE FIBRES 5506.10 -In or in relation to the Nil manufacture of which no process is ordinarily carried on with the aid of power -In or in relation to the manufacture of which any process is ordinarily car- ried on with the aid of power: 5506.21 --Containing artificial staple Rs. 3.52 per fibre and polyester staple kilogram fibre (not containing any other textile material), and in which the proportion of polyester staple fibre is more than 40 by weight of the total fibre content 5506.29 --Other Rs. 9.90 per kilogram 55.07 5507.00 FABRICS OF MAN-MADE STAPLE Nil FIBRES,-- (a) WOVEN, AND (b) NOT SUBJECTED TO ANY PROCESS 55.08 FABRICS OF MAN-MADE STAPLE FIBRES, EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 and 55.12.,-- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PRO- CESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE-RESISTANT PROCESSING OR ANY OTHER PROCESS OF ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 5508.10 -Of value not exceeding rupees Nil three per square metre 5508.20 -Of value exceeding rupees Nil three but not exceeding rupees nine per square metre --------------------------------------------------------------------- 215 --------------------------------------------------------------------- 5508.30 -Of value exceeding rupees Nil nine but not exceeding rupees seventeen per square metre 5508.40 -Of value exceeding rupees Nil seventeen but not exceeding rupees twenty per square metre 5508.50 -Of value exceeding rupees Nil twenty but not exceeding rupees twenty-five per square metre 5508.60 -Of vlaue exceeding rupees Nil twenty-five per square metre 55.09 FABRICS OF MAN-MADE STAPLE FIBRES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12),-- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PRO- CESS OF BLEACHING, DYE- ING, PRINTING, SHRINK- PROOFING, TENTERING, HEAT-SETTING, CREASE- RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM 5509.10 -Processed without the use of Nil machines 5509.20 -Processed with the use of Nil machines 55.10 FABRICS OF MAN-MADE STAPLE FIBRES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12),-- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE-RESISTANT PROCES- SING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES -Processed without the aid of power or steam: 5510.11 --Processed without the use of Nil machines 5510.12 --Processed with the use of Nil machines -Processed with the aid of power or steam : --------------------------------------------------------------------- 216 --------------------------------------------------------------------- 5510.21 -Processed by a factory owned Nil by a State Government Hand- loom Development Corporation or an Apex Handloom Co- operative Society approved, in either case, in this behalf by Government of India on the recommendation of the Development Commiss- ioner for Handlooms 5510.29 --Other Nil 55.11 FABRICS OF POLYESTER STAPLE FIBRE,-- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PR- INTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE-RESISTANT PROCE- SSING OR ANY OTHER PROC- ESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING COTTON (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS LESS THAN 70 BY WEIGHT OF THE TOTAL FIBRE CONTENT -Woven on looms other than handlooms: 5511.11 --Of value not exceeding rupees Nil twenty-five per square metre 5511.12 --Of value exceeding rupees Nil twenty-five per square metre -Woven on handlooms: 5511.21 --Processed by a factory owned Nil by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, --------------------------------------------------------------------- 217 --------------------------------------------------------------------- in this behalf by Government of India on the recommendat- ion of the Development Comm- issioner for Handlooms 5511.28 --Other fabrics of value not Nil exceeding rupees twenty- five per square metre 5511.29 --Other fabrics of value exce- Nil eding rupees twenty-five per square metre 55.12 FABRICS OF MAN-MADE STAPLE FIBRES:-- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE-RESISTANT PROCES- SING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (I) COTTON, (II) POLYESTER STAPLE FIBRE, (III) RAMIE OR ANY ONE OR MORE OF ARTIFICIAL STAPLE FIBRES (NOT CONTAINING ANY OTHER TEXTILE MATERI- AL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40 BUT LESS THAN 70 BY WEIGHT OF THE TOTAL FIBRE CONTENT -Woven on looms other than handlooms: 5512.11 --Of value not exceeding Nil rupees twenty-five per square metre 5512.12 --Of value exceeding rupees Nil twenty-five per square metre -Fabrics woven on handloom: 5512.21 -Processed with the aid of power Nil or steam by a factory owned by a State Government Hand- loom Development Corporation or an Apex --------------------------------------------------------------------- 218 --------------------------------------------------------------------- Handloom Co-operative Society approved, in either case, in this behalf by Government of India on the recommendation of the Development Commissioner for Handlooms 5512.28 --Other fabrics, of value not Nil exceeding rupees twenty- five per square metre 5512.29 --Other fabrics, of value Nil exceeding rupees twenty- five per square metre --------------------------------------------------------------------- CHAPTER 56 WADDING, FELT AND NONWOVENS, SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF NOTES 1. This Chapter does not cover: (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents, polishes, creams or similar preparations of Chapter 34, fabric softeners of Chapter 38) where the textile material is present merely as a carrying medium; (b) Textile products of Chapter 58; (c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (Chapter 68); (d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (Chapter 68); (e) Metal foil on a backing of felt or nonwovens (Section XV). 2. The term `felt' includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. 3. Heading Nos. 56.02 and 56.03 cover respectively felt and non- wovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading No. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance. 219 Heading Nos. 56.02 and 56.03 do not however, cover: (a) Felt, impregnated, coated, covered or laminated with plastics or rubber, containing 50 or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or Chapter 40); (b) Nonwovens, either, completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or Chapter 40); or (c) Plates, sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is present merely for reinforcing purposes (Chapter 39 or Chapter 40). 4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 54.06 or 54.07, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 56.01 5601.00 WADDING OF TEXTILE MATERIALS 12 AND ARTICLES THEREOF (FOR EXAMPLE, SANITARY TOWELS AND TAMPONS); TEXTILE FIBRES, NOT EXCEEDING 5 MM IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS 56.02 FELT, WHETHER OR NOT IMPREGN- ATED, COATED, COVERED OR LAMINATED 5602.10 -Of wool 12 5602.90 -Other 12 56.03 5603.00 NON-WOVENS, WHETHER OR NOT 12 IMPREGNATED, COATED, CO- VERED OR LAMINATED 56.04 5604.00 RUBBER THREAD AND CORD, TEX- 12 TILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF HEADING NO. 54.06 OR 54.07, IMPREGNATED, COATED, COVE- RED OR SHEATHED WITH RUBBER OR PLASTICS --------------------------------------------------------------------- 220 --------------------------------------------------------------------- 56.05 5605.00 METALLISED YARN, WHETHER OR NOT GIMPED, BEING TEXTILE YARN, OR STRIP OR THE LIKE OF HEADING NO. 54.06 OR 54.07, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL 5605.10 -Of man-made filaments Rs. 93.50 per kilogram 5605.20 -Other 12 56.06 5606.00 OTHER SPECIAL YARNS INCLUDING 12 GIMPED YARN, AND STRIP: CH- ENILLE YARN (INCLUDING FLOCK CHENILLE YARN) 56.07 TWINE, CORDAGE, ROPE AND CABLES, WHETHER OR NOT PLA- ITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS -Of jute, of heading No. 53.02: 5607.11 --Waste Nil 5607.19 --Other Rs. 660 per tonne 5607.90 --Other 12 56.08 5608.00 ARTICLES OF YARN, STRIP OR 12 THE LIKE, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSE- WHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS NOTES 1. For the purposes of this Chapter, the term `carpets and other textile floor coverings' means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes article having the characteristics of textile floor coverings but intended for use for other purposes. 2. This Chapter does not cover floor covering underlays. 3. For the purpose of heading No. 57.01, the term, `machines' shall not include manually operated looms and manually operated implements, 221 used independently by hand, such as hooking guns, tufting guns and knitting guns. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 57.01 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED, TUFTED, OR FLOCKED, WHETHER OR NOT MADE UP (EXCLUDING DARI, SATARANJI NAMDAHS, JUTE CARPETS AND COIR CARPETS) -In or in any relation to the manufacture of which any pr- ocess is ordinarily carried on with the aid of machines : 5701.11 --Not embossed 30 5701.12 --Embossed 30 5701.90 -Other Nil 57.02 CARPETS AND OTHER TEXTILE FLOOR COVERINGS (OTHER THAN THOSE OF HEADING NO. 57.01) INCLUDING FLOOR COVERINGS OF FELT, WHETHER OR NOT MADE UP 5702.10 -Floor coverings of Coir Nil 5702.20 -Floor coverings of jute Rs. 660 per tonne 5702.90 -Other 30 --------------------------------------------------------------------- CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; EMBROIDERY NOTES 1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated and other goods of Chapter 59. 2. Heading No. 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3. For the purpose of heading No. 58.03, `guaze' means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass. 222 4. Heading No. 58.04 does not apply to knitted net fabrics of twine, cordage or rope, of heading No. 56.08. 5. In heading No. 58.05, the expression `embroidery' means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequine, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry. 6. In addition to the products of heading No. 58.06, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 7. The processes specified in sub-heading Nos. 5802.12 and 5802.14 shall amount to `manufacture'. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 58.01 WOVEN PILE FABRICS AND CHE- NILLE FABRICS; TUFTED TEXT- ILE FABRICS 5801.10 -Of wool or fine animal hair 10 5801.20 -Of cotton 8 5801.30 -Of man-made textile materials Nil 5801.90 -Other 12 58.02 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS -In or in relation to the ma- nufacture of which any proc- ess is ordinarily carried on with the aid of power or steam: 5802.11 --Of cotton fabrics, not sub- Nil jected to any process 5802.12 --Of cotton fabrics, subjected 8 to the process of bleaching, dyeing, printing or any other process or any two or more of these processes 5802.13 --Of man-made textile materials, Nil not subjected to any process 5802.14 --Of man-made textile materials, Nil subjected to the process of bleaching, dyeing, printing or any other process or any two or more of these processes 5802.19 --Other 8 5802.90 --Other Nil 58.03 5803.00 GAUZE 8 58.04 TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN STRIPS OR IN MOTIFS ---------------------------------------------------------------------- 223 ---------------------------------------------------------------------- -Lace, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or steam: 5804.11 -Of cotton 8 5804.12 -Of man-made textile materials Nil 5804.19 -Other 12 5804.90 -Other 12 58.05 EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS -Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power: 5805.11 -Embroidery on base fabrics 20 plus the of silk, of Chapter 50 duty for the time being leviable on base fabrics under Chapter 50, if not already paid 5805.12 -Embroidery on base fabrics 25 plus the of wool, of Chapter 51 duty for the time being leviable on base fabrics under Chapter 51, if not already paid 5805.13 -Embroidery on base fabrics 20 plus the of cotton, of Chapter 52 duty for the time being leviable on base fabrics under Chapter 52, if not already paid 5805.14 -Embroidery on base fabrics 20 plus the of man-made filament yarn duty for the of Chapter 54 or fabrics time being of man-made staple fibres leviable on of Chapter 55 base fabrics under Chapter 54 or 55, as the case may be, if not already paid 5805.19 -Other embroidery 20 plus the duty for the time being leviable on base fabrics, if not already paid 5805.90 -Other embroidery Duty for the time being leviable on the base fab- rics if not already paid 58.06 5806.00 OTHER SPECIAL WOVEN 12 FABRICS; NARROW WOVEN FABRICS, NOT ELSEWHERE SPECIFIED OR INCLUDED ---------------------------------------------------------------------- 224 CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE NOTES 1. Except where the context otherwise requires, for the purposes of this Chapter the expression `textile fabrics' applies only to the woven fabrics of Chapters 50 to 55 and gauze (heading No. 58.03), narrow woven fabrics (heading No. 58.06) braids and ornamental trimmings in the piece, and the knitted or crocheted fabrics of Chapter 60. 2. Heading No. 59.03 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purposes of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7mm. at a temperature between 15ø C and 30ø C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strips of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No. 56.04. 3. For the purposes of heading No. 59.05, the expression `rubberised textile fabrics' means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 per cent. by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04; (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and 225 (d) Plates, sheets or strip, of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than quilted textile products. 4. Heading No. 59.06 does not apply to: (a) Fabrics in which the 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); However, imitation pile fabrics remain classified in this heading. (c) Fabrics finished with normal dressings having a basis of amylaceous or similar substances; (d) Wood veneered on a backing of textile fabrics (Chapter 44); (e) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (Chapter 68); (f) Agglomerated or reconstituted mica, on a backing of textile fabrics (Chapter 68); or (g) Metal foil on backing of textile fabrics (Section XV). 5. Heading No. 59.08 does not apply to: (a) Transmission or conveyor belts or belting of a thickness of less than 3 mm; or (b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (Chapter 40). 6. Heading No. 59.09 applies to the following goods, which do not fall in any other heading of Section XI: (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading Nos. 59.07 and 59.08), the following only:-- (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes; (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile fabric with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; 226 (v) Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of heading Nos. 59.07 and 59.08) of a kind used for technical purposes [for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts]. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 59.01 TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS 5901.10 -Of cotton 8 5901.20 -Of man-made textile materials Nil 59.02 TYRE CORD FABRIC OF HIGH TENACITY YARN OF POLYAMIDES, POLYESTERS OR VISCOSE RAYON 5902.10 -Of polyamides Nil 5902.20 -Of polyesters Nil 5902.30 -Of viscose rayon Nil 59.03 TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING NO. 59.02 -Of base fabrics of cotton (Chapter 52) : 5903.11 --Coated or laminated with Nil preparations of low- density polyethylene. 5903.19 --Other 30 plus the duty for the time being leviable on base fabrics under Chapter 52, if not already paid -Of base fabrics of man-made textile materials (Chapter 54 or Chapter 55): --------------------------------------------------------------------- 227 --------------------------------------------------------------------- 5903.21 --Coated or laminated with Nil preparations of low-density polyethylene 5903.29 --Other 30 plus the duty for the time being leviable on base fabrics under Chapter 54 or Chapter 55, as the case may be, if not already paid -Other : 5903.91 --Coated or laminated with pr- Nil eparations of low-density polyethylene 5903.99 --Other 30 59.04 LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEX- TILE BACKING, WHETHER OR NOT CUT TO SHAPE 5904.10 -Linoleum 30 5904.90 -Other 30 59.05 RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING NO. 59.02 5905.10 -Of Cotton 8 5905.20 -Of man-made textile materials 8 5905.90 -Other 12 59.06 TEXTILE FABRICS, OTHERWISE IMPREGNATED, COATED OR CO- VERED (INCLUDING FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS OR WITH PREPARATIONS CONTAINING TEXTILE FLOCKS) -Fabrics covered partially or fully with textile flocks or with preparation contai- ning textile flocks : 5906.11 --On base fabrics of cotton 15 plus the duty for the time being leviable on base fabrics under Chapter 52, if not already paid --------------------------------------------------------------------- 228 --------------------------------------------------------------------- 5906.12 --On base fabrics of man-made 15 plus the textile materials duty for the time being leviable on base fabrics under Chapter 54 or 55, as the case may be, if not already paid 5906.19 --On base fabrics of other 15 plus the textile materials duty for the time being leviable on base fabrics, if not already paid 5906.90 -Other 30 59.07 5907.00 TEXTILE HOSEPIPING AND 12 SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR ACCESSORIES OF OTHER MATERIALS 59.08 5908.00 TRANSMISSION OR CONVEYOR 25 BELTS OR BELTING, OF TEX- TILE MATERIAL, WHETHER OR NOT REINFORCED WITH METAL OR OTHER MATERIAL 59.09 5909.00 ALL OTHER TEXTILE PRODUCTS 12 AND ARTICLES OF A KIND SUI- TABLE FOR INDUSTRIAL USE (FOR EXAMPLE, TEXTILE FABRICS, COMBINED WITH ONE OR MORE LAYERS OF RUBBER, LEATHER OR OTHER MATERIAL, BOLTING CLOTH, ENDLESS FELTS OF TEXTILE FABRICS, STRAINING CLOTH) --------------------------------------------------------------------- CHAPTER 60 KNITTED OR CROCHETED FABRICS NOTES 1. This Chapter does not cover: (a) Crochet lace (Chapter 58); (b) Labels, badges or similar articles knitted or crocheted (Chapter 58); (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in this Chapter. 2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3. Throughout this Schedule, any reference to `knitted goods' includes a reference to stich-bonded goods in which the chain stitches are formed of textile yarn. 229 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 60.01 KNITTED OR CROCHETED FABRICS, ALL SORTS -In or in relation to manu- facture of which any process is ordinarily carried on with the aid of power or steam : 6001.11 --Of cotton 8 6001.12 -Of man-made textile materials Nil 6001.19 --Other 12 6001.90 --Other Nil --------------------------------------------------------------------- CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED NOTES 1. This Chapter applies only to made up knitted or crocheted goods. 2. This Chapter does not cover: (a) Brassieries girdles, corsets, braces and the like; (b) Worn clothing or other worn articles; (c) Orthopaedic appliances, surgical belts, trusses or the like (Chapter 90). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 61.01 6101.00 ARTICLES OF APPAREL, KNITTED Nil OR CROCHETED, ALL SORTS 61.02 6102.00 CLOTHING ACCESSORIES, INCLUDING Nil SOCKS, STOCKING, GLOVES, SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS, TIES, BOWTIES, CRAVATS, KNITTED OR CROCHETED --------------------------------------------------------------------- CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED NOTES 1. This Chapter applies only to made up articles of any textile fabrics other than wadding, excluding knitted or crocheted articles, other than brassieries, girdles, corsets, braces and the like. 230 2. This Chapter does not cover: (a) Worn clothing or other worn articles; (b) Orthopaedic appliances, surgical belts, trusses or the like (Chapter 90). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 62.01 6201.00 ARTICLES OF APPAREL, NOT Nil KNITTED OR CROCHETED, ALL SORTS 62.02 6202.00 CLOTHING ACCESSORIES, NOT 12 KNITTED OR CROCHETED, IN- CLUDING HANDKERCHIEFS, SHAW- LS, SCARVES, MUFFLERS, MANTILLAS, VEILS, TIES, BOW TIES, CRAVATS, GLOVES --------------------------------------------------------------------- CHAPTER 63 OTHER MADE UP TEXTILE ARTICLES --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) _____________________________________________________________________ 63.01 6301.00 MADE UP TEXTILE ARTICLES NOT 12 ELSEWHERE SPECIFIED INCLU- DING BLANKETS (OTHER THAN OF WOOL), TARPAULINS, TENTS, SAILS FOR BOATS --------------------------------------------------------------------- SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRE- LLAS, ARTIFICIAL FLOWERS, ARTICLES OF HUMAN HAIR CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES NOTES 1. This Chapter does not cover: (a) Footwear without applied soles, of textile material (Chapter 61 or 62); (b) Articles of asbestos (Chapter 63); (c) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (Chapter 90); or (d) Toy footwear and skating boots with ice or roller skates attached; shine-guards and similar protective sportswear (Chapter 95): 231 2. For the purposes of heading No. 64.01: (a) the term `footwear' includes all varieties of footwear, whether known as boots, shoes, sandals, chappals, or by any other name; and (b) the expression `parts' does not include pegs, boot protectors, eye-lets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No. 96.06. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 64.01 FOOTWEAR AND PARTS THEREOF -Footwear: 6401.11 --In or in relation to the 10 manufacture of which any process is ordinarily carried on with the aid of power 6401.19 --Other 12 -Parts: 6401.91 --In or in relation to the 15 manufacture of which any process is ordinarily carried on with the aid of power 6401.99 --Other 12 64.02 6402.00 GAITERS, LEGGINGS AND SIMILAR 12 ARTICLES AND PARTS THEREOF ---------------------------------------------------------------------- CHAPTER 65 HEADGEAR AND PARTS THEREOF NOTE This Chapter does not cover: (a) Asbestos headgear (heading No. 68.07); or (b) Dolls' hats or other toy hats or carnival articles of Chapter 95. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 65.01 HEADGEAR AND PARTS THEREOF 6501.10 -Safety headgear Nil 6501.80 -Other 12 6501.90 -Parts 12 ---------------------------------------------------------------------- 232 CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT- STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF NOTE This Chapter does not cover: (a) Measure walking-sticks or the like (heading No. 90.17); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 66.01 6601.00 UMBRELLAS, SUN UMBRELLAS 5 AND PARTS THEREOF 66.02 6602.00 WALKING-STICKS, SEAT- 12 STICKS, WHIPS, RIDING- CROPS AND THE LIKE; PARTS THEREOF ---------------------------------------------------------------------- CHAPTER 67 ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR NOTES 1. This Chapter does not cover: (a) Floral motifs of lace, of embroidery or other textile fabric (Section XI); (b) Footwear (Chapter 64); (c) Headgear (Chapter 65); (d) Toys, sports requisites or carnival articles (Chapter 95); or (e) Feather dusters, powder-puffs or hair sieves (Chapter 96). 2. Heading No. 67.01 does not cover: (a) Articles of glass (Chapter 70); or (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. 233 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 67.01 6701.00 ARTIFICIAL FLOWERS, FOLI- 12 AGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT 67.02 6702.00 WIGS, FALSE BEARDS, EYE- 12 BROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; OTHER ARTICLES OF HUMAN HAIR ---------------------------------------------------------------------- SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIAL NOTE This Chapter does not cover: (a) Goods of Chapter 25; (b) Coated, impregnated or covered paper of Chapter 48 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper); (c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading No. 84.42; (g) Electrical insulators or fittings of insulating material of Chapter 85; (h) Dental burrs (heading No. 90.18); (i) Articles of Chapter 91 (for example, clocks and clock cases); (j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (k) Articles of Chapter 95 (for example, toys, games and sports requisites); or (l) Articles of heading No. 96.02, if made of materials specified in Note 2(b) to Chapter 96 or of heading No. 96.06 (for example, buttons), heading No. 96.09 (for example, slate pencils) or heading No. 96.10 (for example, drawing slates). 234 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 68.01 MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAME WORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING, OR CUT- TING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS 6801.10 -Grinding wheels and the like, 15 and parts thereof 6801.90 -Other 12 68.02 6802.00 NATURAL OR ARTIFICIAL ABRA- 15 SIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP 68.03 6803.00 SLAGWOOL, ROCKWOOL AND SIMI- 15 LAR MINERAL WOOLS 68.04 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE 6804.10 -Corrugated sheets 15 6804.20 -Other sheets, panels, tiles 15 and similar articles 6804.30 -Tubes, pipes and tube or 15 pipe fittings 6804.90 -Other 15 68.05 FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS OF AS- BESTOS OR WITH A BASIS OF ASBESTOS AND MAGNESIUM CAR- BONATE; ARTICLES OF SUCH MIXTURES OR OF ASBESTOS (FOR EXAMPLE, THREAD, WOVEN FABR- IC, CLOTHING, HEADGEAR, FOO- TWEAR, GASKETS), WHETHER OR NOT REINFORCED, OTHER THAN GOODS OF HEADING NO. 68.04 OR 68.06 6805.10 -Gaskets 20 6805.90 -Other 15 --------------------------------------------------------------------- 235 --------------------------------------------------------------------- 8.06 FRICTION MATERIAL AND ARTI- CLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEG- MENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES (BR- AKE LININGS AND PADS) FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OT- HER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS 6806.10 -Brake linings and pads and 20 clutch facings 6806.90 -Other 15 68.07 6807.00 ALL OTHER ARTICLES OF STONE, 15 PLASTER, CEMENT, ASBESTOS, MICA OR OF SIMILAR MATERIA- LS, NOT ELSEWHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- CHAPTER 69 CERAMIC PRODUCTS NOTES 1. This Chapter does not cover: (a) Articles of Chapter 71 (for example, imitation jewellery); (b) Cermets of Chapter 81; (c) Articles of Chapter 82; (d) Electrical insulators or fittings of insulating material of Chapter 85; (e) Artificial teeth (Chapter 90); (f) Articles of Chapter 91 (for example, clocks and clock cases); (g) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (h) Articles of Chapter 95 (for example, toys, games and sports requisites); or (i) Articles of heading No. 96.06 (for example, buttons) or of heading No. 96.14 (for example, smoking pipes). 2. This Chapter applies only to ceramic products which have been fired after shaping. 236 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 69.01 6901.00 BRICKS, BLOCKS, TILES AND 12 OTHER CERAMIC GOODS OF SIL- LICEOUS EARTHS; REFRACTORY CERAMIC GOODS SUCH AS BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRU- CTIONAL GOODS, RETORTS, CR- UCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEETS AND RODS 69.02 CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE 6902.10 -Building bricks 12 6902.90 -Other 12 69.03 ROOFING TILES, CHIMNEYPOTS, COWLS, CHIMNEY LINERS, ARC- HITECTURAL ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS 6903.10 -Roofing tiles 12 6903.90 -Other 12 69.04 CERAMIC OR STONEWARE PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS 6904.10 -Of ceramic 12 6904.90 -Of stoneware Nil 69.05 6905.00 UNGLAZED GERAMIC FLAGS AND 12 PAVING, HEARTH OR WALL TIL- ES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING 69.06 GLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TIL- ES; GLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING 6906.10 -Glazed tiles of porcelain or 40 china 6906.90 -Other 12 --------------------------------------------------------------------- 237 --------------------------------------------------------------------- 69.07 6907.00 CERAMIC WARES FOR LABORATORY 30 CHEMICAL OR OTHER TECH- NICAL USES; CERAMIC TROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS 69.08 CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES 6908.10 -Of porcelain or china 35 6908.90 -Other 12 69.09 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA 6909.10 -Tableware 15 6909.20 -Toilet articles 35 6909.30 -Water-filters of a capacity Nil not exceeding 40 litres 6909.90 -Other 30 69.10 6910.00 CERAMIC TABLEWARE, KITCHEN- 30 WARE, OTHER HOUSEHOLD ARTI- CLES, AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA. 69.11 6911.00 OTHER CERAMIC ARTICLES 30 --------------------------------------------------------------------- CHAPTER 70 GLASS AND GLASSWARE NOTES 1. This Chapter does not cover: (a) Goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fibre cables, electrical insulators or fittings or insulating material (Chapter 85); (d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometres, barometres, hydrometres or other articles of Chapter 90; 238 (e) Lamps and lighting fittings (other than glass shells, glass globes and glass chimneys for lamps and lanterns), illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof of Chapter 94; (f) Toys, games and sports requisites, christmas tree ornaments or other articles, etc., of Chapter 95 (excluding glass eyes without mechanism for dolls or for other articles of Chapter 95); or (g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2. For the purposes of heading No. 70.02: (a) Glass is not regarded as `worked' by reason of any process it has undergone before annealing; (b) Cutting to shape does not affect the classification of glass in sheets; (c) The expression `absorbent or reflecting layer' means microscopically thin coating of metal or of a chemical compound (e.g. metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency. 3. The products referred to in heading No. 70.03 remain classified in that heading whether or not they have the character of articles. 4. For the purposes of heading No. 70.14, the expression `glass wool' means: (a) Mineral wools with a silica (Sio 2) content not less than 60 per cent. by weight; (b) Mineral wools with a silica (Sio 2) content less than 60 per cent. but with an alkaline oxide (K 2 O or Na O) content exceeding 5 per cent. by weight or boric oxide (B 2 O 3) content exceeding 2 per cent. by weight. Mineral wools which do not comply with the above specifications fall in heading No. 68.03. 5. Throughout this Schedule, the expression `glass' includes fused quarts and other fused silica. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 70.01 CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS; GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING NO. 70.13); RODS OR TUBES, UNWORKED --------------------------------------------------------------------- 239 --------------------------------------------------------------------- 7001.10 -Cullet and other waste and Nil scrap of glass 7001.90 -Glass in the mass; glass in 35 balls (other than microsphe- res of heading No. 70.13); rods or tubes, unworked 70.02 CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, DRAWN GLASS, BLOWN GLASS, FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS, IN SHEETS, WHETHER OR NOT HAVING AN AB- SORBENT OR REFLECTING LAYER, BUT NOT OTHERWISE WORKED 7002.10 -Tinted Rs. 3.35 per millimetre thickness or part thereof per square metre 7002.90 -Not tinted Rs. 3.05 per millimetre thickness or part thereof per square metre 70.03 7003.00 GLASS OF HEADING NO. 70.02 Rs. 3.35 per BENT, EDGE-WORKED, ENGRAVED, millimetre DRILLED, ENAMELLED OR OTHER- thickness or WISE WORKED, BUT NOT FRAMED part thereof OR FITTED WITH OTHER MATERIALS per square metre 70.04 SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS 7004.10 -Toughened (tempered) safety 35 glass 7004.90 -Laminated safety glass 35 70.05 7005.00 MULTIPLE-WALLED INSULATING 35 UNITS OF GLASS 70.06 GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR- VIEW MIRRORS 7006.10 -Rear-view mirrors for vehi- 35 cles 7006.90 -Other 35 --------------------------------------------------------------------- 240 --------------------------------------------------------------------- 70.07 CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS, AMPOU- LES AND OTHER CONTAINERS, OF GLASS, OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS; PRESERVING JARS OF GLASS; STOPPERS, LIDS AND OTHER CLOSURES, OF GLASS 7007.10 -Ampoules and vials for inje- 35 ctibles 7007.90 -Other 35 70.08 GLASS ENVELOPES (INCLUDING BULBS, SHELLS AND TUBES), OPEN, AND GLASS PARTS THERE- OF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE 7008.10 -For electric lighting bulbs Nil and fluorescent lighting tubes 7008.20 -For television picture tubes Nil 7008.90 -Other 35 70.09 7009.00 GLASS INNERS FOR VACUUM Nil FLASKS OR FOR OTHER VACU- UM VESSELS 70.10 GLASS SHELLS, GLASS GLOBES AND CHIMNEYS FOR LAMPS AND LANTERNS 7010.10 -Glass shells and glass globes 10 7010.90 -Glass chimneys 5 70.11 CLOCK OR WATCH GLASSES AND SIMILAR GLASSES, OPTICAL ELEMENTS OF GLASS, NOT OPTICALLY WORKED; HOLLOW GLASS SPHERES AND THEIR SEGMENTS, FOR THE MANUFA- CTURE OF SUCH GLASSES 7011.10 -Rough opthalmic glass blanks Nil including flint buttons 7011.90 -Other 35 70.12 LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED 7012.10 -Laboratory glassware Nil 7012.90 -Other glassware 35 --------------------------------------------------------------------- 241 --------------------------------------------------------------------- 70.13 GLASS BEADS, GLASS BAN- GLES, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI- PRECIOUS STONES AND SIMILAR GLASS SMALL-WARES AND GOODS THEREOF OTHER THAN IMITATION JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING 1 MILLIMETRE IN DIAMETER 7013.10 -Glass beads and glass Nil bangles 7013.90 -Other 35 70.14 7014.00 GLASS FIBRES (INCLUDING 15 GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS), WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS OR VARNISH 70.15 7015.00 OTHER ARTICLES OF GLASS 35 INCLUDING THOSE OF A KIND USED FOR TABLE, KITCHEN, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF HEADING NO. 70.07 OR 70.13) --------------------------------------------------------------------- SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN NOTES 1. This Chapter does not cover: (a) Amalgams of precious metal, and colloidal precious metal of Chapter 28; (b) Sterile surgical suture materials, dental fillings and other goods of Chapter 30; (e) Articles of Chapter 32 (for example, lustres); (d) Handbags and other articles of Chapter 42; (e) Articles of Chapter 43; 242 (f) Goods of Section XI (textiles and textile articles); (g) Footwear, headgear and other articles of Chapter 64 or 65; (h) Umbrellas, walking-sticks and other articles of Chapter 66; (i) Abrasive goods of Chapter 68 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances and electrical goods, and parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semiprecious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading No. 85.22); (j) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (k) Arms or parts thereof (Chapter 93); (l) Goods covered by Note 2 to Chapter 95; or (m) Goods of Chapter 96 other than those of heading Nos. 96.01 to 96.06 or 96.15.

(2) All articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semi- precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 3. (a) The expression `precious metal' means silver, gold and platinum. (b) The expression `platinum' means platinum, iridium, osmium, palladium, rhodium and ruthenium. (c) The expression `precious or semi-precious stones' does not include any of the substances specified in Note 2 (b) to Chapter 96. 4. For the purposes of this Chapter, any alloy (including a 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 per cent. by weight, of the alloy. 5. Except where the context otherwise requires, any reference in the Schedule to precious metals or to any particular precious metal includes a reference to alloys treated as alloys of precious metal, but not to metal clad with precious metal or to base metal or non- metals plated with precious metal. 6. Throughout this Schedule, the expression `metal clad with precious metal' means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hotrolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers brass metal inlaid with precious metal. 7. For the purposes of heading No. 71.01, the expression `articles of jewellery (other than imitation jewellery)' means: (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklace, brooches, ear-rings, watch- 243 chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (cigarette cases, powder boxes, chain purses, cachou boxes). 8. For the purposes of heading No. 71.01, the expression `imitation jewellery' means articles of jewellery within the meaning of Note 7(a) above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, and hairpins, of heading No. 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 71.01 NATURAL OR CULTURED PEARLS; PRECIOUS OR SEMI-PRECIOUS STONES; SYNTHETIC OR RECON- STRUCTED PRECIOUS OR SEMI- PRECIOUS STONES; DUST AND POWDER OF NATURAL OR SYNTH- ETIC PRECIOUS OR SEMI- PRECIOUS STONES; ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI- PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED); PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL; ARTICLES OF JEWELLERY (OTHER THAN IMITATION JEWELLERY) AND PARTS THEREOF; IMITATION JEWELLERY; OTHER ARTICLES OF PRECIOUS METAL OR OF METALS CLAD WITH PRECIOUS METAL; WASTE AND SCRAP OF PRECIOUS METAL OR OF METALS CLAD WITH PRECIOUS METAL; COIN 7101.10 -Diamonds, cut or polished Nil or both 7101.20 -Piezo electric quartz Nil -Precious metals, namely, silver, gold and platinum and other metals of the platinum group (unwrought), metals clad with precious metal: 7101.31 --Silver Nil --------------------------------------------------------------------- 244 --------------------------------------------------------------------- 7101.39 --Other 12 7101.40 -Articles of jewellery (other 12 than imitation jewellery) and parts thereof 7101.50 -Imitation jewellery 5 7101.60 -Strips, wires, sheets, plates 12 and foils of silver 7101.70 -Articles of silver 12 7101.80 -Dust and powder of natural 12 or synthetic precious or semi-precious stones; waste and scrap of precious metal or metal clad with precious metal 7101.90 -Other 12 --------------------------------------------------------------------- SECTION XV BASE METALS AND ARTICLES OF BASE METAL NOTES 1. This Section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder of Chapter 32; (b) Ferro-cerium or other pyrophoric alloys of Chapter 36; (c) Headgear or parts thereof of Chapter 65; (d) Umbrella frames or other goods of Chapter 66; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track of Chapter 86 or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (i) Lead shot prepared for ammunition of Chapter 93 or other articles of Section XIX (arms and ammunition); (j) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, prefabricated buildings); (k) Articles of Chapter 95 (for example, toys, games, sports requisites); or (l) Hand sieves, buttons, pens, pencil-holders, pen-holders, pen-nibs or other articles of Chapter 96. 245 2. Throughout this Schedule, the expression "parts of general use" means:-- (a) Articles of iron and steel of Chapter 73, namely, tube or pipe fittings; stranded wire, rope, plaited bands, slings and the like, cables, not electrically insulated; chains and parts thereof; nail, tacks, drawing pins, corrugated nails, staples (other than those of heading No. 83.05) and similar articles; rivets, cotters, cotterpins, washers (including spring washers) and similar articles; (b) Similar articles as enumerated in (a) above of other base metal; (c) Springs and leaves for springs, of base metal, other than clock or watch springs (Chapter 91); and (d) Articles of heading Nos. 83.01, 83.02, 83.07, 83.08, 83.13 and frames and mirrors of heading No. 83.15. In Chapters 73 to 76 and Chapters 78 to 82, references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding pragraph and to Note 1 to Chapter 83, the goods of Chapter 82 or Chapter 83 are excluded from Chapters 72 to 76 and Chapters 78 to 81. 3. Classification of alloys (other than ferro-alloys as defined in Chapter 72): (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. (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, heterogenous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 4. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal. 5. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpreative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regared as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified; and (c) A cermet of heading No. 81.01 is regarded as a single base metal. 246 CHAPTER 72 IRON AND STEEL NOTES 1. In this Chapter, the following expressions have the meanings hereby assigned to them: (i) IRON: Pig iron, cast iron and spiegeleisen. (ii) PIG IRON AND CAST IRON: Ferrous products containing, by weight, 1.9 per cent., or more of carbon, and which may contain one or more of the following elements within the weight limits specified:-- less than 15 per cent. phosphorus, not more than 8 per cent. silicon, not more than 6 per cent. manganese, not more than 30 per cent. chromium, not more than 40 per cent. tungsten, and an aggregate of not more than 10 per cent. of other alloy elements (for example, nickel, copper, aluminium, titanium, vanadium, molybdenum) but does not include ferrous alloys known as `non-distorting tool steels' containing by weight, 1.9 per cent. or more of carbon and having the characteristics of steel; (iii) SPIEGELEISEN: Ferrous products containing, by weight, more than 6 per cent. but not more than 30 per cent. of manganese and otherwise conforming to the specifications mentioned in (ii) above. (iv) FERRO-ALLOYS: Alloys of iron (other than master alloys) which are not usefully malleable and are commonly used as raw material in the manufacure of ferrous metals and which contain, by weight, separately or together: more than 8 per cent. of silicon, or more than 30 per cent. of manganese, or more than 30 per cent. of chromium, or more than 40 per cent. of tungsten, or a total of more than 10 per cent. of other alloy elements (aluminimum, titanium, vanadium, copper, molybdenum, niobium or other elements, subject to a maximum content of 10 per cent. in case of copper), and which contain, by weight not less than 4 per cent. in the case of ferro-alloys containing silicon, not less than 8 per cent. in the case of ferro-alloys containing manganese but no silicon or not less than 10 per cent. in other cases, of the element iron. (v) PUDDLED BARS AND PILINGS: Products for rolling, forging or re-melting obtained either-- (a) by shingling balls of puddled iron to remove the slag arising during puddling, or 247 (b) by roughly welding together by means of hot rolling, packets of scrap iron or steel or puddled iron. (vi) INGOTS: Products for rolling or forging obtained by casting into moulds. (vii) BLOOMS AND BILLETS: Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 square millimetres and of such dimensions that the thickness exceeds one- quarter of the width. (viii) SLABS AND SHEET BARS (INCLUDING TIN PLATE BARS): Semi-finished products of rectangular section, of a thickness not less than 6 millimetres, of width not less than 150 millimetres and of such dimensions that the thickness does not exceed one-quarter of the width. (ix) WASTE AND SCRAP: Waste and scrap of iron or steel fit only for the recovery of metal or for use in the manufacture of chemicals, but does not include slag, ash and other residues. (x) HOLLOW MINING DRILL STEEL: Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension exceeds 15 millimetres but does not exceed 50 millimetres, and of which the greatest internal dimension does not exceed one-third of the external dimension. (xi) ANGLES, SHAPES AND SECTIONS: Products which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow. (xii) SKELP: Hot-rolled narrow strip of width not exceeding 600 millimetres with rolled (square, slightly round or bevelled) edge. (xiii) HOOPS: Hot-rolled flat products in rectangular cross-section of thickness less than 3 millimetres and width less than 75 millimetres. (xiv) STRIPS: Hot or cold-rolled products, rolled approximately in rectangular cross-section, of thickness usually 10 millimetres and below, with mill, rolled, trimmed or sheared edges and supplied in coil or flattened coil (straight length) form but excludes hoop and skelp. 248 (xv) COILS FOR RE-ROLLING: Coiled semi-finished hot-rolled products, of a rectangular section, not less than 1.5 millimetres thick, of a width exceeding 500 millimetres and of a weight not less than 500 kilograms per piece. (xvi) UNIVERSAL PLATES: Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding 5 millimetres but not exceeding 100 millimetres, and of a width exceeding 150 millimetres but not exceeding 1200 millimetres. (xvii) PLATE: A hot or cold rolled flat product, rolled from an ingot or slab or sheet bar or produced by cold reduction of coils, in rectangular cross-section of thickness 5 millimetres and above but not exceeding 100 millimetres and width 600 millimetres and above, and supplied in straight lengths. (xviii) SHEET: A hot or cold-rolled flat product, rolled in rectangular section of thickness below 5 millimetres and supplied in straight lengths, the width of which is at least hundred times the thickness and the edges are either milled, trimmed, sheared or flame cut and includes a corrugated sheet. (xix) WIRE: Cold drawn products of solid section of any cross- sectional shape, of which no cross-sectional dimension exceeds 13 millimetres. (xx) BARS (INCLUDING FLATS) AND RODS (INCLUDING WIRE RODS): Products of solid section which do not conform to the entirety of any of the definitions at (vii), (viii), (xii), (xiii), (xiv), (xv), (xvi), (xvii), (xviii) and (xix) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal. (xxi) FLATS: Finished products, generally of rectangular cross- section, having rolled edges only (square or slightly rounded), of controlled contour and of thickness 3 millimetres and over, width 400 millimetres and below and supplied in straight lengths and includes flat bars with bulb that has swelling on one or two faces of the same edge and a width of less than 400 millimetres. 2. Heading Nos. 72.11 and 72.12 apply only to products covered therein which are not clad. 249 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 72.01 7201.00 PIG IRON, CAST IRON AND Rs. 80 per SPIEGELEISEN IN PIGS, BLOCKS; tonne LUMPS AND SIMILAR FORMS; AND MOLTEN IRON 72.02 FERRO-ALLOYS 7202.10 -Manufactured by employing Nil the aluminothermic or the thermit process 7202.20 -Other 12 72.03 WASTE AND SCRAP 7203.10 -Of iron Rs. 80 per tonne 7203.20 -Of steel Rs. 365 per tonne 72.04 SHOT AND ANGULAR GRIT, WHETHER OR NOT GRADED; AND WIRE PELLETS 7204.10 -Of iron Rs. 80 per tonne 7204.20 -Of steel Rs. 220 per tonne 72.05 7205.00 IRON OR STEEL POWDERS; Nil SPONGE IRON OR STEEL 72.06 PUDDLED BARS, PILINGS, INGOTS, BLOCKS, LUMPS AND SIMILAR FORMS OF IRON OR STEEL 7206.10 -Puddled bars and pilings Rs. 80 per of iron tonne 7206.20 -Ingots, blocks, lumps and Rs. 365 per similar forms of steel tonne 7206.90 -Other Rs. 365 per tonne 72.07 BLOOMS, BILLETS, SLABS AND SHEET BARS (INCLUDING TIN PLATE BARS) AND HOE BARS 7207.10 -Of iron Rs. 80 per tonne 7207.20 -Of steel Rs. 365 per tonne 72.08 7208.00 PIECES ROUGHLY SHAPED BY Rs. 365 per ROLLING OR FORGING OF tonne IRON OR STEEL, NOT ELSEWHERE SPECIFIED 72.09 BARS (INCLUDING FLATS) AND RODS (INCLUDING WIRE RODS) OF IRON OR STEEL ROLLED, FORGED, EXTRUDED, FORMED, FINISHED, WHETHER IN STRAIGHT LENGTHS OR IN COILS; HOLLOW MINING DRILL STEEL 7209.10 -Flats not exceeding 5 mm Rs. 500 per in thickness, of iron or tonne steel --------------------------------------------------------------------- 250 --------------------------------------------------------------------- 7209.20 -Flats exceeding 5 mm in Rs. 365 per thickness, of iron or tonne steel 7209.90 -Bars (excluding flats) and Rs. 365 per rods (including wire rods) tonne of iron and steel; hollow mining drill steel 72.10 ANGLES, SHAPES AND SECTIONS OF IRON OR STEEL, NOT ELSEW- HERE SPECIFIED (OTHER THAN SLOTTED ANGLES AND SLOTTED CHANNELS), ROLLED, FORGED, EXTRUDED, FORMED, FINISHED; SLOTTED ANGLES 7210.10 -Angles, shapes and sections Rs. 365 per (other than slotted angles tonne and slotted channels) 7210.20 -Slotted angles 12 72.11 HOOPS, STRIPS AND SKELP OF IRON OR STEEL, WHETHER GALVANISED OR NOT 7211.10 Hoops Rs. 500 per tonne 7211.20 -Galvanised strips Rs. 935 per tonne -Strips other than galvanised strips: 7211.31 --Cold rolled strips Rs. 715 per tonne 7211.32 --Hot rolled strips Rs. 365 per exceeding 5 mm in tonne thickness 7211.39 --Other hot rolled strips Rs. 500 per tonne 7211.90 -Skelp Rs. 500 per tonne 72.12 COILS FOR RE-ROLLING, SHEETS, PLATES, AND UNIVERSAL PLATES OF IRON OR STEEL, HOT OR COLD-ROLLED, WHETHER GALVANISED OR NOT; FORMS SUCH AS RIDGES, CHANNELS (OTHER THAN SLOTTED CHANNELS) MADE FROM SHEETS, PLATES, OR UNIVERSAL PLATES; AND TIN PLATES AND TINNED, LACQUERED OR VARNISHED SHEETS INCLUDING TIN TAGGERS AND CUTTINGS OF SUCH PLATES, SHEETS OR TAGGERS; SLOTTED CHANNELS 7212.10 -Galvanised sheets, plates Rs. 935 per and forms tonne 7212.20 -Tin plates and tinned sheets Rs. 970 per including tin taggers and tonne cutting of such plates, sheets or taggers -Lacquered sheets, varnished sheets including cuttings of lacquered sheets and varnished sheets: 7212.31 --Made from hot-rolled sheets Rs. 500 per produced in India tonne 7212.32 --Made from cold-rolled sheets Rs. 715 per produced in India tonne --------------------------------------------------------------------- 251 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 7212.33 --Made from tinned sheets Rs. 975 per produced in India tonne 7212.39 --Other Rs. 1,375 per tonne 7212.40 -Uncoated plates and univer- Rs. 385 per sal plates tonne 7212.50 -Cold-rolled sheets Rs. 715 per tonne 7212.60 -Slotted channels 12 7212.90 -Other Rs. 500 per tonne 72.13 7213.00 IRON OR STEEL WIRE, WHETHER Rs. 365 per OR NOT COATED BUT NOT tonne INSULATED 72.14 7214.00 GOODS OF HEADING NO. 72.11 12 OR 72.12, OF IRON OR STEEL, CLAD --------------------------------------------------------------------- CHAPTER 73 ARTICLES OF IRON OR STEEL NOTE Notes of Chapter 72 are also applicable to this Chapter. --------------------------------------------------------------------- _____________________________________________________________________ Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 73.01 7301.00 SHEET PILING OF IRON OR Rs. 365 per STEEL, WHETHER OR NOT DRILL- tonne ED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS 73.02 RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, SWITCH BLADES, CROSS- ING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEE- PERS (CROSS-TIES), SLEEPER BARS, FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS 7302.10 -Railway track construction Rs. 365 per material, namely, rails, tonne sleepers (crossties) and sleeper bars 7302.20 -Other 12 --------------------------------------------------------------------- 252 --------------------------------------------------------------------- 73.03 TUBES AND PIPES AND BLANKS THEREFOR, OF IRON OR STEEL, ROLLED, FORGED, SPUN, CAST, DRAWN, ANNEALED, WELDED OR EXTRUDED (OTHER THAN RAIN- WATER PIPES) 7303.20 -Tubes and pipes and blanks Rs. 80 per therefor of iron tonne -Tubes and pipes and blanks therefor of steel: 7303.21 --Seamless pipes and tubes Rs. 385 per tonne 7303.22 --Other, made from hot-rolled Rs. 500 per products produced in India tonne 7303.28 --Other, made from cold-rolled Rs. 715 per products produced in India tonne 7303.29 --Tubes and pipes and blanks Rs. 1,100 per therefor of steel; other tonne, plus than those covered by sub- the duty for heading Nos. 7303.21, the time being 7303.22 and 7303.28 leviable on pig iron and steel ingots, as the case may be 73.04 7304.00 RAIN-WATER PIPES AND THEIR Rs. 500 per FITTINGS MADE FROM SHEETS, tonne PLATES OR UNIVERSAL PLATES OF IRON OR STEEL 73.05 7305.00 FITTINGS FOR TUBES AND PIPES 12 (OTHER THAN FITTINGS FOR RAIN-WATER PIPES) OF IRON OR STEEL (FOR EXAMPLE, COUPLINGS, ELBLOWS, SLEEVES) 73.06 7306.00 WIRE ROPES OF IRON OR STEEL, 15 NAMELY, ROPES HAVING A NUM- BER OF WIRE STRANDS HELICALLY LAID ABOUT AN AXIS, BUT DOES NOT INCLUDE ELECTRICALLY INSULATED 73.07 CASTINGS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED IN THIS CHAPTER OR IN CHAPTER 72 7307.10 -Of iron Rs. 80 per tonne 7307.20 -Of steel Rs. 220 per tonne 73.08 OTHER ARTICLES OF IRON OR STEEL 7308.10 -Bottom stools, stirring or Nil poking rods, splash plates and troughs as are used in the factory of production in the manufacture of steel ingots and melted either during or after such use in the said factory --------------------------------------------------------------------- 253 --------------------------------------------------------------------- 7308.20 -Chain and parts thereof, of 12 iron or steel. 7308.30 -Nails, tacks, drawing pins, 12 corrugated nails, staples (other than those of hea- ding No. 83.05) and simi- lar articles of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper -Rivets, cotters, cotter- pins, washers (including spring washers) and simi- lar articles of iron or steel: 7308.41 --Circlips 20 7308.49 --Other 12 7308.50 -Sewing needles, knitting 12 needles, bodkins, crochet hooks, embroidery stile- ttos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere spec- ified or included 7308.60 -Springs and leaves for 12 springs, of iron or steel 7308.70 -Stoves, ranges, grates, 12 cookers other than press- ure cookers (including those with subsidiary boi- lers for central heating), barbecues, braziers, gas- rings, plate warmers and similar non-electric app- liances, and parts thereof, of iron or steel; radiators for central heating, not electrically heated and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can distribute fresh or condi- tioned air), not electri- cally heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 7308.80 -Sanitaryware and parts 12 thereof, of iron or steel 7308.90 -Other 12 --------------------------------------------------------------------- CHAPTER 74 COPPER AND ARTICLES THEREOF NOTES 1. In this Chapter, the following expressions have the meanings hereby assigned to them:-- (i) WASTE AND SCRAP: Waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, 254 but does not include slag, dross, sealings, ash and other cuprous residues. (ii) WROUGHT BARS AND RODS (INCLUDING WIRE RODS): (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross- sectional dimension exceeds 6 millimeters and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling, provided that they have not thereby assumed the character of any article or product falling under any other heading. (iii) WROUGHT ANGLES, SHAPES AND SECTIONS: (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross- sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of any article or product falling under any other heading. (iv) WIRE: Any rolled, extruded or drawn product of solid and uniform cross-section, of which no cross-sectional dimension exceeds 6 millimetres, but does not include articles falling under heading No. 85.44. (v) PLATE: A flat product whose thickness exceeds 10 millimetres and the width exceeds 300 millimetres. (vi) SHEET: A flat product, cut to length, whose thickness exceeds 0.15 millimetre but does not exceed 10 millimetres, and the width exceeds 300 millimetres and includes a corrugated or troughed sheet. (vii) STRIP: A flat product whose thickness exceeds 0.15 millimetre but does not exceed 10 millimetres of any width and generally not cut to length and usually in coil. (viii) FOIL: A flat product of thickness (excluding any backing) not exceeding 0.15 millimetre, of any width, generally not cut to length and usually in coil, whether or not embossed cut to shape, perforated coated, printed or backed with paper or other reinforcing material. 255 (ix) POWDERS AND FLAKES: All types of powders and flakes, but does not include cement copper and powders and flakes prepared as colours, pigments, paints or the like. (x) PIPES AND TUBES: A hollow product of uniform cross-section and wall thickness having a continuous periphery produced by drawing, casting or extrusion, welding or brazing process. (xi) SHELLS AND BLANKS: A hollow cylinder produced by extrusion, rotary piercing or casting for subsequent drawing into pipe or tube. (xii) HOLLOW SECTION: A section which is normally extruded, drawn or cast, the cross-section of which completely encloses a void or voids. 2. Heading No. 74.01 includes wire bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, wire rods or tubes. 3. In heading No. 74.03, `brass' means a copper alloy having a zinc content of five per cent. or more by weight. 4. In heading No. 74.04, `blank' means a piece of plate, sheet or strip, in any shape, including a circle, prepared for subsequent fabrication. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 74.01 7401.00 UNWROUGHT COPPER IN ANY FORM Rs. 3,000 per (REFINED OR NOT, INCLUDING tonne BLISTER COPPER, COPPERMATTE AND CEMENT COPPER), INCLUDING INGOTS, NOTCHED BARS, WIRE BARS, BLOCKS, SLABS, BILLETS, SHOTS, PELLETS, CATHODES AND CAKES 74.02 7402.00 WASTE AND SCRAP OF COPPER Rs. 3,000 per tonne 74.03 WROUGHT BARS, RODS (INCLUDING WIRE RODS), ANGLES, SHAPES AND SECTIONS, OF COPPER -Wrought bars, rods (inclu- ding wire rods) of copper: 7403.11 --Of brass Rs. 3,000 per tonne --------------------------------------------------------------------- 256 --------------------------------------------------------------------- 7403.19 --Other than of brass Rs. 4,300 per tonne 7403.90 -Wrought angles, shapes and Rs. 6,300 per sections of copper tonne 74.04 7404.00 WROUGHT PLATES, SHEETS, Rs. 3,700 per BLANKS (INCLUDING CIRCLES) AND STRIPS OF COPPER 74.05 7405.00 COPPER WIRE Nil 74.06 7406.00 COPPER FOIL Rs. 3,700 per tonne 74.07 7407.00 COPPER POWDERS (EXCLUDING 12 CEMENT COPPER) AND FLAKES 74.08 7408.00 PIPES AND TUBES OF COPPER 9 74.09 7409.00 SHELLS AND BLANKS FOR PIPES 20 AND TUBES; HOLLOW SECTIONS OF COPPER 74.10 7410.00 CASTINGS, NOT OTHERWISE Rs. 3,000 per SPECIFIED tonne 74.11 7411.00 FITTINGS FOR PIPES AND TUBES 12 OF COPPER (FOR EXAMPLE, COU- PLINGS ELBOWS, SLEEVES) 74.12 OTHER ARTICLES OF COPPER 7412.10 -Nails, tacks, drawing pins, 12 staples (other than those of heading No. 83.05) and similar goods, of copper of iron or steel with heads of copper; rivets, cutters, cotterpins, washers (inclu- ding spring washers) and similar articles of copper 7412.20 -Copper springs; chain and 12 parts thereof 7412.30 -Cooking or heating apparatus 12 of a kind used for domestic purposes (other than press- ure cookers), non-electric, and parts thereof, of copper 7412.90 -Other 12 --------------------------------------------------------------------- 257 CHAPTER 75 NICKEL AND ARTICLES THEREOF --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 75.01 7501.00 NICKEL (INCLUDING NICKEL 12 WASTE AND SCRAP), AND ARTI- CLES THEREOF --------------------------------------------------------------------- CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF NOTES 1. In this Chapter, the following expressions have the meanings hereby assigned to them:-- (i) WASTE AND SCRAP: Waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, but does not include sludge, dross, scalings, skimmings, ash and other residues. (ii) WROUGHT BARS, RODS (INCLUDING WIRE RODS): (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross- sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of any article or product falling under any other heading. (iii) WROUGHT ANGLES, SHAPES AND SECTIONS: (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross- sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of any article or product falling under any other heading. 258 (iv) WIRE: Rolled, extruded or drawn product, of solid and uniform cross-section, of which no cross-sectional dimension exceeds 6 millimetres, but does not include articles falling under heading No. 85.44. (v) PLATE: A flat product of rectangular section, generally cut to length, whose thickness is 6 millimetres and above. (vi) SHEET: A flat product of rectangular section, generally cut to length, whose thickness exceeds 0.15 millimetre but is below 6 millimetres and includes a corrugated or troughed sheet. (vii) STRIP: A product of rectangular section, supplied in coil or flat form, of thickness exceeding 0.15 millimetre but below 6 millimetres, with length more than eight times the width. (viii) FOIL: A flat product of rectangular section, of thickness (excluding any backing) not exceeding 0.15 millimetre, whether or not embossed, cut to shape, perforated, coated, printed or backed with paper, paper board, plastics or other reinforcing materials. (ix) PIPES AND TUBES: A hollow product of uniform cross-section having a continous periphery produced by drawing, casting, extrusion or welding process. (x) HOLLOW SECTION: A section which is normally extruded, drawn or cast and the cross-section of which completely encloses a void or voids. (xi) SEMI-HOLLOW SECTION: A section which is normally extruded, drawn or cast and any part of whose cross-section is a partially enclosed void, the area of which is substantially greater than the square of the width of the gap. 2. In heading No. 76.05, `blank' means a piece of plate, sheet or strip, in any shape, including a circle, prepared for subsequent fabrication. 3. Heading No. 76.07 also includes aluminium powders mixed with other base metal powders, but does not include powders or flakes, prepared as pigment paste, colours, paints or the like. 259 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 76.01 7601.00 UNWROUGHT ALUMINIUM IN ANY 50 plus Rs. FORM INCLUDING INGOTS, PIGS, 4,000 per BLOCKS, BILLETS, SLABS, tonne NOTCHED BARS, WIRE BARS, SHOTS AND PELLETS 76.02 7602.00 WASTE AND SCRAP OF ALUMINIUM 50 plus Rs. 4,000 per tonne 76.03 WROUGHT BARS, RODS (INCLUDING WIRE RODS), ANGLES, SHAPES AND SECTIONS OF ALUMINIUM 7603.10 -Wrought bars, rods (inclu- 50 plus Rs. ding wire rods) of 4,000 per aluminium tonne 7603.90 -Angles, shapes and sections 50 plus Rs. of aluminium 4,000 per tonne 76.04 7604.00 ALUMINIUM WIRE 50 plus Rs. 4,000 per tonne 76.05 WROUGHT PLATES, SHEETS, BLANKS (INCLUDING CIRCLES) AND STRIPS OF ALUMINIUM 7605.10 -Circles having thickness 50 plus Rs. of and above 0.56 mm but 4,000 per not above 2 mm tonne 7605.90 -Other 50 plus Rs. 4,000 per tonne 76.06 7606.00 ALUMINIUM FOIL 50 plus Rs. 4,000 per tonne 76.07 7607.00 ALUMINIUM POWDERS AND FLAKES 50 plus Rs. 4,000 per tonne 76.08 7608.00 PIPES AND TUBES OF ALUMINIUM 50 plus Rs. 4,000 per tonne --------------------------------------------------------------------- 260 --------------------------------------------------------------------- 76.09 7609.00 SHELLS AND BLANKS FOR PIPES 50 plus Rs. AND TUBES; HOLLOW SECTIONS 4,000 per AND SEMI-HOLLOW SECTIONS tonne OF ALUMINIUM 76.10 7610.00 FITTINGS FOR PIPES OR TUBES 12 OF ALUMINIUM (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 76.11 7611.00 CASTINGS OF ALUMINIUM, NOT 50 plus Rs. OTHERWISE SPECIFIED 4,000 per tonne 76.12 OTHER ARTICLES OF ALUMINIUM 7612.10 -Utensils made of aluminium Nil 7612.20 -Nails, tacks, staples 12 (other than those of head- ing No. 83.05), rivets, cotters, cotter-pins, washers and similar articles 7612.30 -Sanitaryware and parts 12 thereof 7612.90 -Other 12 --------------------------------------------------------------------- CHAPTER 78 LEAD AND ARTICLES THEREOF NOTE In heading No. 78.02, 'waste and scrap' means waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, but does not include slag, ash and other residues. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 78.01 7801.00 UNWROUGHT LEAD (INCLUDING Rs. 840 per ARGENTIFEROUS LEAD), tonne INCLUDING INGOTS, PIGS, BLOCKS, ANODES, SLABS, CAKES AND CAST STICKS --------------------------------------------------------------------- 261 --------------------------------------------------------------------- 78.02 7802.00 WASTE AND SCRAP OF LEAD Rs. 840 per tonne 78.03 7803.00 PIPES AND TUBES OF LEAD 15 78.04 7804.00 SHELLS AND BLANKS FOR PIPES 15 AND TUBES 78.05 WROUGHT LEAD IN THE FORM OF BARS, RODS, ANGLES, SECTIONS, SHAPES, WIRES, PLATES, SHEETS, CIRCLES, STRIPS AND FOILS 7805.10 -Load wires Nil 7805.90 -Other Rs. 1,000 per tonne 78.06 7806.00 FITTINGS FOR PIPES OR TUBES 12 OF LEAD (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 78.07 7807.00 LEAD POWDERS AND FLAKES 12 78.08 7808.00 OTHER ARTICLES OF LEAD 12 --------------------------------------------------------------------- CHAPTER 79 ZINC AND ARTICLES THEREOF NOTES 1. In this Chapter, the following expressions have the meanings hereby assigned to them: (i) WASTE AND SCRAP: Waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, and includes dross and ash. (ii) WROUGHT BARS AND RODS (INCLUDING WIRE RODS): (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross- sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of any article or product falling under any other heading. 262 (iii) WROUGHT ANGLES, SHAPES AND SECTIONS: (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross- sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of any article or product falling under any other heading. (iv) WIRE: Any rolled, extruded or drawn product of solid and uniform cross-section, of which no cross-sectional dimension exceeds 6 millimetres. (v) PLATE: A flat product, cut to length, whose thickness exceeds 10 millimetres and width exceeds 500 millimetres. (vi) SHEET: A flat product whose thickness exceeds 0.15 millimetre, but does not exceed 10 millimetres, and width exceeds 500 millimetres; and includes a corrugated or troughed sheet. (vii) STRIP: A flat product, generally no cut to length, whose thickness exceeds 0.15 millimetre but does not exceed 10 millimetres, and width does not exceed 500 millimetres. (viii) FOIL: A flat product whose thickness (excluding any backing) not exceeding 0.15 millimetre, whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material. (ix) POWDERS AND FLAKES: All types of powders and flakes, including dust, but excluding powders and flakes prepared as colours, pigments, paints or the like. (x) PIPES AND TUBES: A hollow product of uniform cross-section having a continuous periphery produced by drawing, casting or extrusion process. (xi) HOLLOW SECTION: A section which is normally extruded, drawn or cast and the cross-section of which completely encloses a void or voids. 2. In heading No. 79.04, 'blank' means a piece of plate, sheet or strip in any shape, including a circle, prepared for subsequent fabrication. 263 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 79.01 7901.00 UNWROUGHT ZINC IN ANY FORM Rs. 3,275 per INCLUDING BLOCKS, PLATES, tonne INGOTS, CAKES, BARS, BILLETS, HARD OR SOFT SLABS, CATHODES, ANODES, PELLETS, SPELTER AND BROKEN ZINC 79.02 7902.00 WASTE AND SCRAP OF ZINC Rs. 3,275 per tonne 79.03 WROUGHT BARS, RODS (INCLUDING WIRE RODS), ANGLES, SHAPES AND SECTIONS OF ZINC, ZINC WIRE 7903.10 -Wrought bars and rods (inc- Rs. 3,275 per luding wire rods) of zinc tonne 7903.20 -Wrought angles, shapes and Rs. 3,800 per sections of zinc tonne 7903.30 -Zinc wire Nil 79.04 WROUGHT PLATES, SHEETS, BLANKS (INCLUDING CIRCLES, BUT EXC- LUDING CALOTS) AND STRIPS OF ZINC; ZINC FOIL 7904.10 -Zinc foil Rs. 3,800 per tonne 7904.90 -Other Rs. 3,800 per tonne 79.05 7905.00 ZINC CALOTS Rs. 4,750 per tonne 79.06 7906.00 ZINC POWDERS AND FLAKES 15 79.07 7907.00 PIPES AND TUBES OF ZINC 25 79.08 7908.00 SHELLS AND BLANKS FOR PIPES 25 AND TUBES; HOLLOW SECTIONS OF ZINC 79.09 7909.00 FITTINGS FOR PIPES OR TUBES 12 OF ZINC (FOR EXAMPLE, COUP- LINGS, ELBOWS, SLEEVES) 79.10 7910.00 OTHER ARTICLES OF ZINC 12 --------------------------------------------------------------------- 264 CHAPTER 80 TIN AND ARTICLES THEREOF --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 80.01 8001.00 TIN (INCLUDING TIN WASTE AND 12 SCRAP), AND ARTICLES THEREOF --------------------------------------------------------------------- CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 81.01 8101.00 OTHER BASE METALS (INCLUDING 12 WASTE AND SCRAP); CERMETS (INCLUDING WASTE AND SCRAP); ARTICLES OF OTHER BASE METALS OR CERMETS --------------------------------------------------------------------- CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL NOTES 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No. 82.04, this Chapter covers only goods with a blade, working edge, working surface or other working part of: (a) Base metal; (b) Metal carbides or cermets; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) Abrasive materials on a support of base metal provided that the articles have cutting teeth, flutes, grooves, or the like of base metal, which retain their identity and function after the application of the abrasive. 2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No. 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading No. 85.10. 265 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 82.01 HAND TOOLS, THE FOLLOWING : PLIERS (INCLUDING CUTTING PLIERS), SPANNERS, WRENCHES, FILES AND RASPS, SCREW DRIVERS (INCLUDING RATCHET TYPES) 8201.10 -Hand tools 15 8201.90 -Parts 12 82.02 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACH- INE TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUN- CHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTHB- ORING TOOLS 8202.10 -Tools 15 8202.90 -Parts 12 82.03 INDUSTRIAL KNIVES AND BLADES FOR HAND OR MACHINE SAWS 8203.10 -Chaff cutter knives Nil 8203.80 -Other 15 8203.90 -Parts 12 82.04 8204.00 PLATES, STICKS, TIPS AND THE 20 LIKE FOR TOOLS, UNMOUNTED, OF SINTERED METAL CARBIDES OR CERMETS 82.05 8205.00 RAZORS AND RAZOR BLADES (IN- 12 CLUDING RAZOR BLADE BLANKS IN STRIPS) 82.06 8206.00 HAND OR PEDAL-OPERATED GRIND- 12 ING WHEELS WITH FRAME WORKS; BLOW LAMPS; VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESS- ORIES FOR AND PARTS OF, MAC- HINE TOOLS; ANVILS; PORTABLE FORGES --------------------------------------------------------------------- 266 --------------------------------------------------------------------- 82.07 8207.00 SPOONS, FORKS AND OTHER ARTI- 12 CLES OF CUTLERY FOR TABLE OR KITCHEN USE (FOR EXAMPLE, TABLE KNIVES, KITCHEN KNIVES, PAPER KNIVES, LETTER OPENERS, PENCIL SHARPENERS, FISH-KNI- VES, BUTTER-KNIVES, SUGAR TONGS), MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLU- DING NAIL FILES) 82.08 OTHER TOOLS AND IMPLEMENTS, INCLUDING THOSE OF A KIND USED IN AGRICULTURE, HORTI- CULTURE OR FORESTRY 8208.10 -Tools and implements of a Nil kind used in agriculture 8208.80 -Other tools and implements 12 8208.90 -Parts 12 --------------------------------------------------------------------- CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL NOTES 1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, `Parts of general use' as defined in Note 2 of Section XV are not to be taken parts of goods of this Chapter. 2. In relation to sub-heading No. 8312.11, the process of lacquering or printing or both of plain containers shall amount to `manufacture'. 3. In heading No. 83.13, the expression `Bolts and nuts, threaded or tapped, and screws' shall include bolts ends, screw studs, screw studding, self-tapped screws, screw hooks and screw rings. --------------------------------------------------------------------- Head- Sub- Description of goods Rate of duty ing heading No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 83.01 8301.00 PADLOCKS AND LOCKS (KEY, COM- 12 BINATION OR ELECTRICALLY OPERATED), OF BASE METAL; CLASPS AND FRAMES WITH CLA- SPS, INCORPORATING LOCKS, OF BASE METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF BASE METAL --------------------------------------------------------------------- 267 --------------------------------------------------------------------- 83.02 BASE METAL MOUNTINGS, FITTI- NGS AND SIMILAR ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIRCASES, WINDOWS, BLINDS, COACH WORK, SADDLERY, TRUNKS, CHESTS, CASKETS OR THE LIKE; AUTOMATIC DOOR CLOSERS OF BASE METAL; CAST- ERS WITH MOUNTINGS OF BASE METAL 8302.10 -Base metal mountings, fitti- 25 ngs and similar articles suitable for steel furniture 8302.90 -Other 12 83.03 SAFES, STRONG BOXES, STRONG ROOM LININGS AND STRONG ROOM DOORS (WHETHER OR NOT WITH DOOR FRAMES), AND CASH AND DEED BOXES AND THE LIKE, OF BASE METAL 8303.10 -Safes, strong boxes, cash Nil boxes, deed boxes and the like (but not including strong room linings and strong doors), of base metal, in or in relation to the manufacture of which no process is ordinarily carr- ied on with the aid of power 8303.20 -Other safes, strong boxes, 35 cash boxes, deed boxes and the like; strong room lin- ings and strong room doors (whether or not with door frames) of base metal 8303.90 -Parts 12 83.04 FILING CABINETS, CARD INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL PARTS OF THE FOR- EGOING ARTICLES (BUT EXCLUD- ING SLOTTED ANGLES AND SLOT- TED CHANNELS MADE OF STEEL) -Made partly or wholly of steel: 8304.11 --In or in relation to the 25 manufacture of which any process is ordinarily ca- rried on with the aid of power, whether in assemb- led or unassembled condition --------------------------------------------------------------------- 268 --------------------------------------------------------------------- 8304.19 --Other Nil 8304.20 -Made of base metal other 12 than steel -Parts: 8304.91 --Parts for goods covered by 25 sub-heading 8304.11 8304.99 --Other 12 83.05 8305.00 FITTINGS FOR LOOSE-LEAF BIN- 12 DERS OR FILES, LETTER CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL 83.06 8306.00 FLEXIBLE TUBING OF BASE METAL, 12 WITH OR WITHOUT THEIR FITTINGS 83.07 8307.00 CLASPS, FRAMES WITH CLASPS, 12 BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS, AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HAND BAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURC- ATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL 83.08 8308.00 SIGN-PLATES, NAME PLATES, 12 ADDRESS PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING NO. 94.03 83.09 STOPPERS, CAPS AND LIDS (IN- CLUDING CROWN CORKS, PILFER PROOF CAPS), SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL 8309.10 -Crown corks with or without 5 paise each washers or other fittings of cork, rubber, polyethy- lene or any other material --------------------------------------------------------------------- 269 --------------------------------------------------------------------- 8309.20 -Pilfer proof caps for packa- 2 paise each ging, all sorts, with or without washers or other fittings of cork, rubber, polyethylene or any other material 8309.90 -Other 12 83.10 WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PROD- UCTS, OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING, BRAZING, WELDING, OR DEPOSI- TION OF METAL OR OF METAL CARBIDES; WIRE AND RODS, OF AGGLOMERATED BASE METAL POW- DER, USED FOR METAL SPRAYING 8310.10 -Coated electrodes of base 15 metal, for electric arc- welding 8310.20 -Coated rods and cored wire, 12 of base metal, for welding by flame, solering or brazing 8310.80 -Other 12 8310.90 -Parts 12 83.11 8311.00 ELECTRICAL STAMPINGS AND 20 LAMINATIONS, OF BASE METAL, ALL SORTS 83.12 CONTAINERS OF BASE METAL -Containers ordinarily inte- nded for packaging of goods for sale, including colla- psible tubes, casks, drums, cans, boxes, gas cylinders and pressure containers, whether in assembled or unassembled condition and containers known commerci- ally as flattened or folded containers, of base metal: 8312.11 --Of aluminium, whether plain, 50 plus Rs. lacquered or printed or 4,000 per lacquered and printed tonne --------------------------------------------------------------------- 270 --------------------------------------------------------------------- 8312.12 --Of base metal other than 15 aluminium, in or in rela- tion to the manufacture of which any process is ordinarily carried on with the aid of power 8312.19 --Other Nil 8312.90 -Containers of base metal, 12 other than those covered under sub-heading Nos. 8312.11, 8312.12 and 8312.19 83.13 BOLTS AND NUTS, THREADED OR TAPPED, AND SCREWS, OF BASE METAL 8313.10 -In or in relation to the 15 manufacture of which any process is ordinarily carr- ied on with the aid of power 8313.90 -Other Nil 83.14 PRESSURE COOKERS (NON-ELECTR- IC, ELECTRIC OR ELECTRONIC) NAMELY, ENCLOSED COOKING VESSELS FOR USE WITH AN EXT- ERNAL HEAT SOURCE CAPABLE OF MAINTAINING WORKING STEAM PRESSURE, KNOWN COMMERCIALLY AS PRESSURE COOKERS, OF BASE METAL 8314.10 -Pressure cookers: Nil -Parts of pressure cookers: 8314.91 --Parts of pressure cookers, Nil namely, cooker body with or without handle, lid with or without handle and vent weight 8314.99 --Other parts 12 83.15 8315.00 BELLS, GONGS AND THE LIKE, 12 NON-ELECTRIC OF BASE METAL; STATUETTES AND OTHER ORNAM- ENTS, OF BASE METAL; PHOTO- GRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL --------------------------------------------------------------------- 271 SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES NOTES 1. This Section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of unhardened vulcanised rubber (heading No. 40.17); (b) Articles of leather or of composition leather (heading No. 42.01) or of furskin (heading No. 43.01), of a kind used in machinery or mechanical appliances or for other technical uses; (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39,40, 44 or 48 or Section XV); (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or Chapter 48 or Section XV); (e) Transmission or conveyor belts of textile material (heading No. 59.08) or other articles of textile material for technical uses (heading No. 59.09); (f) Precious or semi-precious stones (natural, synthetic or reconstructed), or articles wholly of such stones of heading No. 71.01, except unmounted worked sapphires and diamonds for styli (heading No. 85.22); (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) Drill pipe (heading No. 73.03); (i) Endless belts of metal wire or strip (Section XV); (j) Articles of Chapter 82 or Chapter 83; (k) Articles of Section XVII; (l) Articles of Chapter 90; (m) Clocks, watches or other articles of Chapter 91; (n) Interchangeable tools of heading No. 82.02 or brushes of a kind used as parts of machines of heading No. 96.03; similar interchangeable tools are to be classified according to the constituent ma- 272 terial of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading No. 68.01 or heading No. 69.07); or (o) Articles of Chapter 95. 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:-- (a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No. 84.79 or heading No. 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of heading Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17. (c) All other parts are to be classified in heading No. 84.85 or heading No. 85.48. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing to or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. 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 Chapter 85. CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF NOTES 1. This Chapter does not cover: (a) Millstones, grindstones or other articles of Chapter 68; (b) Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69); (c) Laboratory glassware (heading No. 70.12); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.14 or 70.15); 273 (d) Articles of sub-heading No. 7308.70 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical domestic appliances of heading No. 85.09; or (f) Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03). 2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the heading Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. Heading No. 84.19 does not, however, cover: (a) Germination plant, incubators or brooders (heading No. 84.36); (b) Grain dampening machines (heading No. 84.37); (c) Diffusing apparatus for sugar juice extraction (heading No. 84.38); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or (e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading No. 84.22 does not cover: (a) Sewing machines for closing bags or similar containers (heading No. 84.52); or (b) Office machinery of heading No. 84.72. 3. A machine-tool for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56. 4. Heading No. 84.57 applies only to machine-tools for working metal (other than lathes) which can carry out different types of machining operations either:-- (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). 274 5. (a) For the purposes of heading No. 84.71, the expression `automatic data processing machines' means:--

(i) Digital machines, capable of (1) storing the processing programme or programmes and at least the data immediately

necessary for the execution of the programme; (2) being freely

programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and

(4) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run; (ii) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements; (iii) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements. (b) Automatic data processing machines may be in the form of systems consisting of a variable number of separately-housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:-- (i) it is connectable to the central processing unit either directly or through one or more other units; (ii) it is specifically designed as part of such a system [it must in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system]. Such units presented separately are also to be classified in heading No. 84.71. Heading No. 84.71 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings. 6. Heading No. 84.82 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 or by more than 0.05 mm whichever is less. Other steel balls are to be classified in heading No. 73.08. 7. 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 No. 84.79. Heading No. 84.79 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. 275 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.01 8401.00 NUCLEAR REACTORS; FUEL 12 ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REA- CTORS; MACHINERY AND APPAR- ATUS FOR ISOTOPIC SEPARATION 84.02 8402.00 STEAM OR OTHER VAPOUR GENE- 12 RATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRO- DUCING LOW PRESSURE STEAM); SUPER-HEATED WATER BOILERS 84.03 8403.00 CENTRAL HEATING BOILERS OTHER 12 THAN THOSE OF HEADING NO. 84.02 84.04 8404.00 AUXILIARY PLANT FOR USE WITH 12 BOILERS OF HEADING NO. 84.02 OR HEADING NO. 84.03 (FOR EXA- MPLE, ECONOMISERS, SUPER-HEA- TERS, SOOT REMOVERS, GAS REC- OVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS 84.05 8405.00 PRODUCER GAS OR WATER GAS GENE- 12 RATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERA TORS AND SIMILAR WATER PROCESS GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS 84.06 8406.00 STEAM TURBINES AND OTHER VAPOUR 12 TURBINES 84.07 8407.00 SPARK-IGNITION RECIPROCATING 10 OR ROTARY INTERNAL COMBUSTION PISTON ENGINES 84.08 8408.00 COMPRESSION-IGNITION INTERNAL 10 COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES) 84.09 8409.00 PARTS SUITABLE FOR USE SOLELY 20 OR PRINCIPALLY WITH THE EN- GINES OF HEADING NO. 84.07 OR HEADING NO. 84.08 84.10 8410.00 HYDRAULIC TURBINES, WATER 12 WHEELS, AND REGULATORS THE- REFOR --------------------------------------------------------------------- 276 --------------------------------------------------------------------- 84.11 8411.00 TURBO-JETS, TURBO-PROPEL- 12 LERS AND OTHER GAS TURBINES 84.12 8412.00 OTHER ENGINES AND MOTORS 12 84.13 8413.00 PUMPS FOR LIQUIDS, WHETHER 12 OR NOT FITTED WITH A MEAS- URING DEVICE; LIQUID ELE- VATORS 84.14 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECY- CLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS 8414.10 -Gas compressors of a kind 110 used in refrigerating and air conditioning appliances and machinery 8414.80 -Other 15 8414.90 -Parts 15 84.15 8415.00 AIR CONDITIONING MACHINES, 110 COMPRISING A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHAN- GING THE TEMPERATURE AND HUMIDITY, INCOUDING THOSE MACHINES IN WHICH THE HUM- IDITY CANNOT BE SEPARATELY REGULATED 84.16 8416.00 FURNACE BURNERS FOR LIQUID 12 FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES 84.17 8417.00 INDUSTRIAL OR LABORATORY 12 FURNACES AND OVENS, INCLU- DING INCINERATORS, NON-ELE- CTRIC 84.18 8418.00 REFRIGERATORS, FREEZERS AND 110 OTHER REFRIGERATING OR FRE- EZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MAC- HINES OF HEADING NO. 84.15 --------------------------------------------------------------------- 277 --------------------------------------------------------------------- 84.19 8419.00 MACHINERY, PLANT OR LABORA- 12 TORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED, FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHA- NGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DI- STILLING, RECTIFYING, STERILI- SING, PASTEURISING STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PUR- POSES; INSTANTANEOUS OR STORA- GE WATER HEATERS, NONELECTRIC 84.20 8420.00 CALENDERING OR OTHER ROLLING 12 MACHINES, OTHER THAN FOR ME- TALS OR GLASS, AND CYLINDERS THEREFOR 84.21 8421.00 CENTRIFUGES, INCLUDING CENT- 20 RIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPA- RATUS, FOR LIQUIDS OR GASES 84.22 8422.00 DISH WASHING MACHINES; MACHI- 20 NERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOS- ING, SEALING, CAPSULING OR LA- BELLING BOTTLES, CANS BOXES, BAGS OR OTHER CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY; MACHNERY FOR AERA- TING BEVERAGES 84.23 8423.00 WEIGHING MACHINERY (EXCLUD- 15 ING BALANCES OF A SENSITIVITY OF 5 MILLIGRAM OR BETTER), INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES; WEIGHING MACHINE WEIGHTS OF ALL KINDS --------------------------------------------------------------------- 278 --------------------------------------------------------------------- 84.24 8424.00 MECHANICAL APPLIANCES (WHETHER 12 OR NOT HAND-OPERATED) FOR PRO- JECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTIN- GUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIA- ANCES, STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJ- ECTING MACHINES 84.25 8425.00 PULLEY TACKLE AND HOISTS OTHER 12 THAN SKIP HOISTS; WINCHES AND CAPSTANS JACKS; 84.26 8426.00 DERRICKS; CRANES, INCLUDING CAB- 15 LE CRANES; MOBILE LIFTING FRA- MES, STRADDLE CARRIERS AND WOR- KS TRUCKS FITTED WITH A CRANE 84.27 8427.00 FORK-LIFT TRUCKS; OTHER WORKS 15 TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT 84.28 8428.00 OTHER LIFTING, HANDLING, LOAD- 12 ING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALA- TORS, CONVEYORS, TELEFERICS) 84.29 8429.00 SELF-PROPELLED BULLDOZERS, 12 ANGLEDOZERS, GRADERS, LEVE- LLERS, SCRAPERS, MECHANICAL SHOVELS, EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES AND ROAD ROLLERS 84.30 8430.00 OTHER MOVING, GRADING, LEVEL- 12 LING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRA- CTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRA- CTORS; SNOW-PLOUGHS AND SNOW- BLOWERS --------------------------------------------------------------------- 279 --------------------------------------------------------------------- 84.31 8431.00 PARTS SUITABLE FOR USE SOLELY 20 OR PRINCIPALLY WITH THE MAC- HINERY OF HEADING NOS. 84.25 TO 84.30 84.32 8432.00 AGRICULTURAL, HORTICULTURAL OR 12 OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS 84.33 8433.00 HARVESTING OR THRESHING MACHI- 12 NERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MAC- HINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING NO. 84.37 84.34 8434.00 MILKING MACHINES AND DAIRY 12 MACHINERY 84.35 8435.00 PRESSES, CRUSHERS AND SIMILAR 12 MACHINERY USED IN THE MANUF- ACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES 84.36 8436.00 OTHER AGRICULTURAL, HORTICULT- 12 URAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INC- LUDING GERMINATION PLANT FIT- TED WITH MECHANICAL OR THER- MAL EQUIPMENT; POULTRY INCUB- ATORS AND BROODERS 84.37 8437.00 MACHINES FOR CLEANING, SORTING 12 OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHI- NERY USED IN THE MILLING INDU- STRY OR FOR THE WORKING OF CE- REALS OR DRIED LEGUMINOUS VEG- ETABLES, OTHER THAN FARM-TYPE MACHINERY --------------------------------------------------------------------- 280 --------------------------------------------------------------------- 84.38 8438.00 MACHINERY, NOT SPECIFIED OR 12 INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MA- CHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OF FIXED VEGETABLE FATS OR OILS 84.39 8439.00 MACHINERY FOR MAKING PULP OF 12 FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD 84.40 8440.00 BOOK-BINDING MACHINERY, INCLU- 12 DING BOOK-SEWING MACHINES 84.41 8441.00 OTHER MACHINERY FOR MAKING UP 12 PAPER PULP, PAPER OR PAPERB- OARD, INCLUDING CUTTING MAC- HINES OF ALL KINDS 84.42 8442.00 MACHINERY, APPARATUS AND EQU- 12 IPMENT (OTHER THAN THE MA- CHINE-TOOLS OF HEADING NOS. 84.56 TO 84.65), FOR TYPE-FO- UNDING OR TYPESETTING, FOR PRE- PARING OR MAKING PRINTING BL- OCKS, PLATES, CYLINDERS OR OTH- ER PRINTING COMPONENTS; PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES, CYLINDERS AND LI- THOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED) 84.43 8443.00 PRINTING MACHINERY; MACHINES 12 FOR USES ANCILLARY TO PRINTING 84.44 8444.00 MACHINES FOR EXTRUDING, DRAWING, 12 TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS --------------------------------------------------------------------- 281 --------------------------------------------------------------------- 84.45 8445.00 MACHINES FOR PREPARING TEX- 12 TILE FIBRES; SPINNING, DOU- BLING ON TWISTING MACHINES AND OTHER MACHINERY FOR P- RODUCING TEXTILE YARNS; TE- XTILE REELING OR WINDING (INCLUDING WEFT-WINDING) MA- CHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MACHINES OF HEADING NO. 84.46 OR 84.47 84.46 8446.00 WEAVING MACHINES (LOOMS) 12 84.47 8447.00 KNITTING MACHINES, STITCH- 12 BONDING MACHINES AND MACHI- NES FOR MAKING GIMPED YARN, TULLE, LACS, EMBROIDERY, TRIM- MINGS, BRAID OR NET AND MACH- INES FOR TUFTING 84.48 8448.00 AUXILIARY MACHINERY FOR USE 12 WITH MACHINES OF HEADING NO. 84.44, 84.45, 84.46 OR 84.47 (FOR EXAMPLE, DOBBIES, JACQUARDS, AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS AND ACCESSORIES SUITABLE FOR USE, SOLELY OR PRINCIPALLY WITH THE MACHINES OF THIS HEADING OR OF HEADING NO. 84.44, 84.45, 84.46, OR 84.47 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD CLOTH- ING, COMBS, EXTRUDING NIPPLES, SHUTLES, HEALDS AND HEALD-FRAMES, HOSIERY NEEDLES 84.49 8449.00 MACHINERY FOR THE MANUFACTURE 12 OR FINISHING OF FELT OR NON- WOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FO- R MAKING FELT HATS; BLOCKS FOR MAKING HATS 84.50 8450.00 HOUSEHOLD OR LAUNDRY TYPE WAS- 20 HING MACHINES, INCLUDING MACH- INES WHICH BOTH WASH AND DRY --------------------------------------------------------------------- 282 --------------------------------------------------------------------- 84.51 8451.00 MACHINARY (OTHER THAN 12 MACHINES OF HEADING NO. 84.50) FOR WASHING, CLEAN- ING, WRINGING, DRYING, IRONING, PRESSING (INCLU- DING FUSING PRESSES), BLE- ACHING, DYEING, DRESSING, FINISHING, COATING OR IM- PREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUP- PORT USED IN THE MANU- FACTURE OF FLOOR COVER- INGS SUCH AS LINOLEUM; MACHINES FOR REELING, UN- REELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS 84.52 8452.00 SEWING MACHINES, OTHER THAN BO- Nil OK-SEWING MACHINES OF HEADING NO. 84.40; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACH- INE NEEDLES 84.53 8453.00 MACHINERY FOR PREPARING, TANN- 12 ING OR WORKING HIDES, SKINS OR LEATHER OR FOR MAKING OR REP- AIRING FOOT WEAR OR OTHER AR- TICLES OF HIDES, SKINS OR LEA- THER, OTHER THAN SEWING MACHI- NES 84.54 8454.00 CONVERTERS, LADLES, INGOT MOU- 12 LDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES 84.55 8455.00 METAL ROLLING MILLS AND ROLLS 12 THEREFOR 84.56 8456.00 MACHINE-TOOLS FOR WORKING ANY 12 MATERIAL BY REMOVAL OF MATE- RIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRA-SONIC, ELECTRO-DISCHARGE, ELECTRO- CHEMICAL, ELECTRON BEAM, IONIC- BEAM OR PLASMA ARC PROCESSES --------------------------------------------------------------------- 283 --------------------------------------------------------------------- 84.57 8457.00 MACHINING CENTRES, UNIT CONST- 12 RUCTION MACHINES (SINGLE STA- TION) AND MULTI-STATION TRA- NSFER MACHINES, FOR WORKING METAL 84.58 8458.00 LATHES FOR REMOVING METAL 12 84.59 8459.00 MACHINE-TOOLS (INCLUDING WAY 12 WAY-TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMO- VING METAL, OTHER THAN LATHES OF HEADING NO. 84.58 84.60 8460.00 MACHINE-TOOLS FOR DEBURRING, 12 SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHER- WISE FINISHING METAL, SINTERED METAL CARBIDES OR CERMETS BY MEANS OF GRINDING STONES, ABR- ASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HE- ADING NO. 84.61 84.61 8461.00 MACHINE-TOOLS FOR PLANING, SHA- 12 PING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING OFF AND OTHER MACHINE-TOOLS WOR- KING BY REMOVING METAL, SINT- ERED METAL CARBIDES OR CERM- ETS, NOT ELSEWHERE SPECIFIED OR INCLUDED 84.62 8462.00 MACHINE-TOOLS (INCLUDING PRE- 12 SSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE- STAMPING; MACHINE-TOOLS (INC- LUDING PRESSES) FOR WORKING METAL BY BENDING, FOLDING, ST- RAIGHTENING, FLATTENING, SHEA- RING, PUNCHING OR NOTCHING; PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE --------------------------------------------------------------------- 284 --------------------------------------------------------------------- 84.63 8463.00 OTHER MACHINE-TOOLS FOR WORK- 12 ING METAL, SINTERED METAL CARBIDES OR CERMETS, WITHOUT REMOVING MATERIAL 84.64 84.64.00 MACHINE-TOOLS FOR WORKING STO- 12 NE, CERAMICS, CONCRETE, ASBESTOS-CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD WORKING GLASS 84.65 8465.00 MACHINE-TOOLS (INCLUDING MACH- 12 INES FOR NAILING, STAPLING, GL- UEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD CORK, BONE, HA- RD RUBBER, HARD PLASTICS OR SI- MILAR HARD MATERIALS 84.66 8466.00 PARTS AND ACCESSORIES SUITABLE 12 FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADING NOS. 84.56 TO 84.65, INCLUDING WORK OR TOOLHOLDERS, SELF-OPE NING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR MACHINE-TOOLS; TOOL HOLDERS FOR ANY TYPE OF TOOL FOR WORKING IN THE HAND 84.67 8467.00 TOOLS FOR WORKING IN THE HAND, 15 PNEUMATIC OR WITH SELF-CONFA- INED NON-ELECTRIC MOTOR 84.68 8468.00 MACHINERY AND APPARATUS FOR 12 SOLDERING, BRAZING OR WELD- ING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING NO. 85.15; GAS-OP- ERATED SURFACE TEMPERING MA- CHINES AND APPLIANCES 84.69 8469.00 TYPEWRITERS AND WORDPROCESSING 20 PROCESSING MACHINES 84.70 8470.00 CALCULATING MACHINES; ACCOUNTING 20 MACHINES, CASH REGISTERS, POSTA- GE-FRANKING MACHINES, TICKET- ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CAL- CULATING DEVICE --------------------------------------------------------------------- 285 --------------------------------------------------------------------- 84.71 8471.00 AUTOMATIC DATA PROCESSING MAC- 20 HINES AND UNITS THEREOF; MAGN- ETIC OR OPTICAL READERS, MACH- INES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPE- CIFIED OR INCLUDED 84.72 8472.00 OTHER OFFICE MACHINES (FOR EX- 20 AMPLE, HECTOGRAPH OR STENCH SUPLICATING MACHINES, ADDRESSING MACHINES, AUTOMATIC BANKNOTE DIS- PENSERS, COINSORTING MACHINES, COINCOUNTING OR WRAPPING MAC- HINES, PENCIL-SHARPENING MACHI- NES, PERFORATING OR STAPLING MACHINES) 84.73 8473.00 PARTS AND ACCESSORIES (OTHER 12 THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MA- CHINES OF HEADING NOS. 84.69 TO 84.72 84.74 8474.00 MACHINERY FOR SORTING, SCREEN- 12 ING, SEPARATING, WASWING, CRU- SHING, GRINDING, MIXING OR KN- FADING FARTH, STONE, ORESOR OTHER MINERAL SUPSTANCES, IN SOLID (INCLUDING POWDER OR PASTE) FORM; MACHINERY FOR AGGLOMERATING, SHAP- ING OR MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS IN POW- DER OR PASTE FORM; MACHINES FOR MING FOUNDRY MOULDS OF SAND 84.75 8475.00 MACHINES FOR ASSEMBLING ELEC- 12 TRIC OR ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH-BULBS, IN GLASS ENVELOPES; MACHINES FOR MANUFACTURING OR HOTWORKING GLA- SS OR GLASSWARE --------------------------------------------------------------------- 286 --------------------------------------------------------------------- 84.76 8476.00 AUTOMATIC GOODS-VENDING MACH- 20 INES (FOR EXAMPLE, POSTAGE STAMP, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY-CHANGING MACHINES 84.77 8477.00 MACHINERY FOR WORKING RUBBER OR 12 PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS NOT SPECIFIED OR INCLUDED ELSE- WHERE IN THIS CHAPTER 84.78 8478.00 MACHINERY FOR PREPARING OR MAK- 12 ING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 84.79 8479.00 MACHINES AND MECHANICAL APPL- 12 ANCES HAVING INDIVIDUAL FUNC- TIONS, NOT SPECIFIED OR INCLU- DED ELSEWHERE IN THIS CHAPTER 84.80 8480.00 MOULDING BOXES FOR METAL FOUN- 12 DRY; MOULD BASES; MOULDING PAT- TERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CAR- BIDES, GLASS, MINERAL MATERIALS RUBBER OR PLASTICS 84.81 TAPS, COCKS, VALVES AND SIMI- LAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE- REDUCING VALVES AND THERMO- STATICALLY CONTROLLED VALVES 8481.10 -Expansion valves and Sole- 110 noid valves for refrigera- ting and airconditioning appliances and machinery 8481.90 -Other 12 84.82 8482.00 BALL OR ROLLER BEARINGS 15 84.83 8483.00 TRANSMISSION SHAFTS (INCLUD- 20 ING CAM SHAFTS AND CRANK SHA- FTS) AND CRANKS; BEARING HOU- SINGS AND PLAIN SHAFT BEARI- NGS; GEARS AND GEARING; BALL SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIV- ERSAL JOINTS) --------------------------------------------------------------------- 287 --------------------------------------------------------------------- 84.84 8484.00 GASKETS AND SIMILAR JOINTS 20 OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASK- ETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS 84.85 MACHINERY PARTS, NOT CONTAI- NING ELECTRICAL CONNECTORS, INSULATORS, COILS CONTACTS OR OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8485.10 -Ships' propellers and blades 12 therefor 8485.90 -Other 12 --------------------------------------------------------------------- CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVI- SION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES NOTES

(1) This Chapter does not cover: (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading No. 70.08; or (c) Electrically heated furniture of Chapter 94. 2. Heading Nos. 85.01 to 85.04 do not apply to goods described in heading No. 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading No. 85.04. 3. Heading No. 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: (a) Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; 288 (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No. 84.14), centrifugal clothes-dryers (heading No. 84.21), dish washing machines (heading No. 84.22), household washing machines (heading No. 84.50), roller or other ironing machines (heading No. 84.20 or 84.51), sewing machines (heading No. 84.52), electric scissors (heading No. 85.08) or to electro-thermic appliances (heading No. 85.16). 4. For the purposes of heading No. 85.34 `printed circuits' are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the `film circuit' technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements). The term `printed circuits' does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements. Thin-or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading No. 85.42. 5. For the purposes of heading Nos. 85.41 and 85.42: (a) "Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) "Electronic integrated circuits and microassemblies" are: (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc., obtained by semi-conductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive components which are combined and interconnected. For the classification of the articles defined in this Note, heading Nos. 85.41 and 85.42 shall take precedence over any other head- 289 ing in the Schedule which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are cleared with the apparatus for which they are intended. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 85.01 8501.00 ELECTRIC MOTORS AND GENE- 20 RATORS (EXCLUDING GENERA- TING SETS) 85.02 8502.00 ELECTRIC GENERATING SETS AND 12 ROTARY CONVERTERS 85.03 8503.00 PARTS SUITABLE FOR USE SOLELY 20 OR PRINCIPALLY WITH THE MACHINES OF HEADING NO. 85.01 OR 85.02 85.04 8504.00 ELECTRICAL TRANSFORMERS, 20 STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS 85.05 8505.00 ELECTRO-MAGNETS; PERMANENT 12 MAGNETS AND ARTICLES INTE- NDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES; ELECTRO- MAGNETIC LIFTING HEADS 85.06 8506.00 PRIMARY CELLS AND PRIMARY 25 BATTERIES 85.07 8507.00 ELECTRIC ACCUMULATORS, INCLU- 25 DING SEPARATORS THEREFOR, WH- ETHER OR NOT RECTANGULAR (INCLUDING SQUARE) 85.08 8508.00 ELECTRO-MECHANICAL TOOLS FOR 15 WORKING IN THE HAND, WITH SELF-CONTAINED ELECTRIC MOTOR 85.09 8509.00 ELECTRO-MECHANICAL DOMESTIC 20 APPLIANCES WITH SELF CONTAI- NED ELECTRIC MOTOR ---------------------------------------------------------------------- 290 ---------------------------------------------------------------------- 85.10 8510.00 SHAVERS AND HAIR CLIPPERS, 20 WITH SELF-CONTAINED ELECTRIC MOTOR 85.11 8511.00 ELECTRICAL IGNITION OR STAR- 20 TING 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, ALT- ERNATORS) AND CUT-OUTS OF A KIND USED IN CONJUNCTION WITH SUCH ENGINES 85.12 8512.00 ELECTRICAL LIGHTING OR 20 SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING NO. 85.39), WIND- SCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES 85.13 8513.00 PORTABLE ELECTRIC LAMPS 12 DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUI- PMENT OF HEADING NO. 85.12 85.14 8514.00 INDUSTRIAL OR LABORATORY 12 ELECTRIC (INCLUDING INDU- CTION OR DIELECTRIC) FURNACES AND OVENS; OTHER INDUSTRIAL OR LABORATORY INDUCTION OR DIELECTRIC HEATING EQUIPMENT 85.15 8515.00 ELECTRIC (INCLUDING ELECTRI- 12 CALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTON BEAM, 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 SINTERED METAL OR SINTERED METAL CARBIDES ---------------------------------------------------------------------- 291 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 85.16 8516.00 ELECTRIC INSTANTANEOUS 20 OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEAT- ING APPARATUS; ELECTRO- THERMIC HAIR-DRESSING AP- PARATUS (FOR EXAMPLE, HAIR DRYERS, HAIR CURLERS, CUR- LING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIAN- CES OF A KIND USED FOR DOMESTIC PURPOSES; ELEC- TRIC HEATING RESISTORS, OTHER THAN THOSE OF HEAD- ING NO. 85.45 85.17 8517.00 ELECTRICAL APPARATUS FOR 20 LINE TELEPHONY OR LINE TE- LEGRAPHY, INCLUDING SUCH APPARATUS FOR CARRIER- CURRENT LINE SYSTEMS 85.18 8518.00 MICROPHONES AND STANDS 20 THEREFOR; LOUD-SPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEAD PHONES, EARPHONES AND COMBINED MICROPHONE /SPEAKER SETS; AUDIO-FRE- QUENCY ELECTRIC AMPLI- FIERS; ELECTRIC SOUND AMPLIFIER SETS 85.19 8519.00 TURNTABLES (RECORD-DECKS), 25 RECORD-PLAYERS, CASSET- TE-PLAYERS AND OTHER SOUND REPRODUCING AP- PARATUS, NOT INCORPORA- TING A SOUND RECORDING DEVICE 85.20 8520.00 MAGNETIC TAPE RECORDERS 25 AND OTHER SOUND RECORD- INGH APPARATUS, WHETHER OR NOT INCORPORATING A SOUND REPRODUCING DE- VICE 85.21 8521.00 VIDEO RECORDING OR RE- 25 PRODUCING APPARATUS 85.22 8522.00 PARTS AND ACCESSORIES OF APPARATUS OF HEADING NOS. 85.19 TO 85.21 ---------------------------------------------------------------------- 292 ---------------------------------------------------------------------- 85.23 8523.00 PREPARED UNRECORDED ME- 25 DIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAP- TER 37 85.24 8524.00 RECORDS, TAPES AND OTHER 30 RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RE- CORDED PHENOMENA, IN- CLUDING MATRICES AND MA- STERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUD- ING PRODUCTS OF CHAPTER 37 85.25 8525.00 TRANSMISSION APPARATUS 25 FOR RADIO-TELEPHONEY, RA- DIO-TELEGRAPHY, RADIO- BROADCASTING OR TELEVI- SIONS, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RE- CORDING OR REPRODUCING APPARATUS; TELEVISION CA- MERAS 85.26 8526.00 RADAR APPARATUS, RADIO 12 NAVIGATIONAL AID APPARA- TUS AND RADIO REMOTE CONTROL APPARATUS 85.27 8527.00 RECEPTION APPARATUS FOR 40 RADIO-TELEPHONY, RADIO- TELEGRAPHY OR RADIO-BRO- ADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RE- CORDING OR REPRODUCING APPARATUS OR A CLOCK 85.28 8528.00 TELEVISION RECEIVERS (IN- 40 CLUDING VIDEO MONITORS AND VIDEO PROJECTORS), WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH RADIO-BROADCAST RECEI- VERS OR SOUND OR VIDEO RECORDING OR REPRODUC- ING APPARATUS 85.29 8529.00 PARTS SUITABLE FOR USE 12 SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADING NOS. 85.25 TO 85.28 ---------------------------------------------------------------------- 293 ---------------------------------------------------------------------- 85.30 8530.00 ELECTRICAL SIGNALLING, 12 SAFETY OR TRAFFIC CON- TROL EQUIPMENT FOR RAIL- WAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARK- ING FACILITIES, PORT IN- STALLATIONS OR AIRFIELDS (OTHER THAN THOSE OF HEADING NO. 86.08) 85.31 8531.00 ELECTRIC SOUND OR VISUAL 12 SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURG- LAR OR FIRE ALARMS), OTHER THAN THOSE OF HEADING NO. 85.12 OR 85.30 85.32 8532.00 ELECTRICAL CAPACITORS, 12 FIXED, VARIABLE OR ADJUS- TABLE (PRE-SET) 85.33 8533.00 ELECTRICAL RESISTORS 20 (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RE- SISTORS 85.34 8534.00 PRINTED CIRCUITS 12 85.35 8535.00 ELECTRICAL APPARATUS FOR 20 SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIR- CUITS (FOR EXAMPLE, SWIT- CHES, FUSES, LIGHTNING AR- RESTERS, VOLTAGE LIMI- TERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS 85.36 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIR- CUITS (FOR EXAMPLE, SWIT- CHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCK- ETS, LAMPHOLDERS, JUNC- TION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS ---------------------------------------------------------------------- 294 ---------------------------------------------------------------------- 8536.10 -Over load protection or thermal 110 relays, starting relay cont- rols, for refrigerating and air-conditioning appliances and machinery 8536.90 -Other 20 85.37 8537.00 BOARDS, PANELS (INCLUDING 12 NUMERICAL CONTROL PA- NELS), CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEAD- ING NO. 85.35 OR HEADING NO. 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELE- CTRICITY, INCLUDING THOSE INCORPORATING INSTRU- MENTS OR APPARATUS OF CHAPTER 90, OTHER THAN SWITCHING APPARATUS OF HEADING NO. 85.17 85.38 8538.00 PARTS SUITABLE FOR USE 12 SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADING NO. 85.35, 85.36 OR 85.37 85.39 8539.00 ELECTRIC FILAMENT OR DIS- 35 CHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC-LAMPS 85.40 8540.00 THERMIONIC, COLD CAT- 12 HODE OR PHOTO-CATHODE VALVES AND TUBES (FOR EX- AMPLE, VACUUM OR VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY ARC REC- TIFYING VALVES AND TUBES, CATHODE-RAY TUBES, TELE- VISION CAMERA TUBES) ---------------------------------------------------------------------- 295 ---------------------------------------------------------------------- 85.41 8541.00 DIODES, TRANSISTORS AND 12 SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTO-VOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUN- TED PIEZO-ELECTRIC CRYS- TALS 85.42 8542.00 ELECTRONIC INTEGRATED 12 CIRCUITS AND MICROASSEM- BLIES 85.43 8543.00 ELECTRICAL MACHINES AND 12 APPARATUS, HAVING INDI- VIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED EL- SEWHERE IN THIS CHAPTER 85.44 8544.00 INSULATED (INCLUDING EN- 12 AMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CON- DUCTORS, WHETHER OR NOT FIFTED WITH CONNECTORS; OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEA- THED FIBRES, WHETHER OR NOT ASSEMBLED WITH ELEC- TRIC CONDUCTORS OR FIT- TED WITH CONNECTORS 85.45 8545.00 CARBON ELECTRODES, CAR- 15 BON BRUSHES, LAMP CAR- BONS, BATTERY CARBONS AND OTHER ARTICLES OF GRAPHITE OR OTHER CAR- BON, WITH OR WITHOUT ME- TAL, OF A KIND USED FOR ELECTRICAL PURPOSES 85.46 8546.00 ELECTRICAL INSULATORS OF 12 ANY MATERIAL ---------------------------------------------------------------------- 296 ---------------------------------------------------------------------- 85.47 8547.00 INSULATING FITTINGS FOR 12 ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING NO. 85.46; ELEC- TRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH IN- SULATING MATERIAL 85.48 8548.00 ELECTRICAL PARTS OF MA- 12 CHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAP- TER ---------------------------------------------------------------------- SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT NOTES 1. This Section does not cover articles of heading No. 95.01, 95.03 or 95.08, or bobsleighs, toboggans and the like of heading No. 95.06. 2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) Joints, washers and the like of any material (classified according to their constituent material or in heading No. 84.84) or other articles of vulcanised rubber other than hard rubber (heading No. 40.17); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) Articles of Chapter 82 (tools); (d) Articles of heading No. 83.15; (e) Machines and apparatus of heading Nos. 84.01 to 84.79, and parts thereof; articles of heading No. 84.81 or 84.82 and, provided they constitute integral parts of engines or motors, articles of heading No. 84.83; (f) Electrical machinery and equipment (Chapter 85); 297 (g) Articles of Chapter 90; (h) Articles of Chapter 91; (i) Arms (Chapter 93); (k) Lamps and lighting fittings of heading No. 94.05; (l) Brushes of a kind used as parts of vehicles (heading No. 96.03). 3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. 4. Aircraft specially constructed so that they can also be used as road vehicles are classified as aircraft. Amphibious motor vehicles are classified as motor vehicles. 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 (hover-trains); (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. 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. Hover-train track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hover-train transport systems as signalling, safety or traffic control equipment for railways. CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS NOTES 1. This Chapter does not cover: (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hover-trains (Chapter 44 or 68); 298 (b) Railway or tramway track construction material of iron or steel of heading No. 73.02; or (c) Electrical signalling, safety or traffic control equipment of heading No. 85.30. 2. Reading No. 86.07 applies, inter alia, to: (a) Axles, wheels, wheels sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork. 3. Subject to the provisions of Note 1 above, heading No. 86.08 applies, inter alia, to: (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 86.01 8601.00 RAIL LOCOMOTIVES POWER- 12 ED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULA- TORS 86.02 8602.00 OTHER RAIL LOCOMOTIVES; 12 LOCOMOTIVE TENDERS 86.03 8603.00 SELF-PROPELLED RAILWAY OR 12 TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING NO. 86.04 86.04 8604.00 RAILWAY OR TRAMWAY 12 MAINTENANCE OR SERVICE VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR EX- AMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES) --------------------------------------------------------------------- 299 --------------------------------------------------------------------- 86.05 8605.00 RAILWAY OR TRAMWAY PAS- 12 SENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COA- CHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF HEA- DING NO. 86.04) 86.06 8606.00 RAILWAY OR TRAMWAY 12 GOODS VANS AND WAGONS, NOT SELF-PROPELLED 86.07 8607.00 PARTS OF RAILWAY OR 12 TRAMWAY LOCOMOTIVES OR ROLLING-STOCK 86.08 8608.00 RAILWAY OR TRAMWAY 12 TRACK FIXTURES AND FITT- INGS; MECHANICAL (INCLUD- ING ELECTRO-MECHANICAL) SIGNALLING, SAFETY OR TRA- FFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATER WAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIR- FIELDS; PARTS OF THE FORE- GOING 86.09 8609.00 CONTAINERS (INCLUDING CON- 12 TAINERS FOR THE TRANS- PORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT --------------------------------------------------------------------- CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING- STOCK, AND PARTS AND ACCESSORIES THEREOF NOTES 1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. 300 3. For the purpose of heading No. 87.02, the expression "public- transport type passenger motor vehicles" means vehicles designed for the transport of ten persons or more (including the driver). 4. Motor chassis fitted with cabs fall in heading Nos. 87.02 to 87.04, and not in heading No. 87.06. 5. Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 95.01. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 87.01 8701.00 TRACTORS (OTHER THAN 15 TRACTORS OF HEADING NO. 87.09) 87.02 8702.00 PUBLIC-TRANSPORT TYPE 25 PASSENGER MOTOR VEHI- CLES 87.03 8703.00 MOTOR CARS AND OTHER 5 plus Rs. MOTOR VEHICLES PRINCI- 16,500 per car PALLY DESIGNED FOR THE or vehicle as TRANSPORT OF PERSONS the case may be (OTHER THAN THOSE OF HEADING NO. 87.02), INCLUD- ING STATION WAGONS AND RACING CARS 87.04 8704.00 MOTOR VEHICLES FOR THE 20 TRANSPORT OF GOODS 87.05 8705.00 SPECIAL PURPOSE MOTOR 15 VEHICLES, OTHER THAN THOSE PRINCIPALLY DE- SIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LOR- RIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CON- CRETE-MIXER LORRIES, ROAD SWEEPER LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIO- LOGICAL UNITS) 87.06 CHASSIS FITTED WITH ENGI- NES, FOR THE MOTOR VEHI- CLES OF HEADING NOS. 87.01 TO 87.05 8706.10 -For the vehicles of heading No. 15 87.01 8706.20 -For the vehicles of heading No. 87.02 25 --------------------------------------------------------------------- 301 --------------------------------------------------------------------- 8706.30 -For the vehicles of heading No. 87.03 20 8706.40 -For the vehicles of heading No. 87.04 20 8706.50 -For the vehicles of heading No. 87.05 15 87.07 8707.00 BODIES (INCLUDING CABS), 25 FOR THE MOTOR VEHICLES OF HEADING NOS. 87.01 TO 87.05 87.08 8708.00 PARTS AND ACCESSORIES OF 20 THE MOTOR VEHICLES OF HEADING NOS. 87.01 TO 87.05 87.09 8709.00 WORKS TRUCKS, SELF-PRO- 15 PELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIP- MENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANS- PORT OF GOODS; TRACTORS OF THE TYPE USED ON RAIL- WAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLES 87.10 8710.00 TANKS AND OTHER ARMOU- 12 RED FIGHTING VEHI- CLES, MOTORISED, WHETHER OR NOT FITTED WITH WEA- PONS, AND PARTS OF SUCH VEHICLES 87.11 8711.00 MOTORCYCLES (INCLUDING 20 SCOOTERS AND MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS 87.12 8712.00 BICYCLES AND OTHER CY- Nil CLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED 87.13 8713.00 INVALID CARRIAGES, WHE- Nil THER OR NOT MOTORISED OR OTHERWISE MECHANI- CALLY PROPELLED 87.14 8714.00 PARTS AND ACCESSORIES OF 12 VEHICLES OF HEADING NOS. 87.11 TO 87.13 --------------------------------------------------------------------- 302 --------------------------------------------------------------------- 87.15 8715.00 BABY CARRIAGES AND PARTS 12 THEREOF 87.16 8716.00 TRAILERS AND SEMI-TRAI- 10 LERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF --------------------------------------------------------------------- CHAPTER 88 AIRCRAFT, SPACECRAFT AND PARTS THEREOF --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 88.01 8801.00 BALLOONS AND DIRIGIBLES; 12 GLIDERS, HAND GLIDERS AND OTHER NON-POWERED AIR- CRAFT 88.02 8802.00 OTHER AIRCRAFT (FOR EX- 12 AMPLE, HELICOPTERS, AERO- PLANES); SPACECRAFT (IN- CLUDING SATELLITES) AND SPACECRAFT LAUNCH VEHI- CLES 88.03 8803.00 PARTS OF GOODS OF HEAD- 12 ING NO. 88.01 OR 88.02 88.04 8804.00 PARACHUTES (INCLUDING 12 DIRIGIBLE PARACHUTES) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO 88.05 8805.00 AIRCRAFT LAUNCHING GEAR 12 DECK-ARRESTOR OF SIMILAR GEAR; GROUND FLYING TRAI- NERS; PARTS OF THE FORE- GOING ARTICLES --------------------------------------------------------------------- CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES NOTE A hull, an usfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is 303 to be classified in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 89.01 8901.00 CRUISE SHIPS, EXCURSION 12 BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANS- PORT OF PERSONS OR GOODS 89.02 8902.00 FISHING VESSELS; FACTORY 12 SHIPS AND OTHER VESSELS FOR PROCESSING OR PRE- SERVING FISHERY PRODUCTS 89.03 8903.00 YACHTS AND OTHER VESSELS 12 FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES 89.04 8904.00 TUGS AND PUSHER CRAFT 12 89.05 8905.00 LIGHT-VESSELS, FIRE-FLOATS, 12 DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NA- VIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS 89.06 8906.00 OTHER VESSELS, INCLUDING 12 WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS 89.07 8907.00 OTHER FLOATING STRUC- 12 TURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LAND- ING STAGES, BUOYS AND BEA- CONS) --------------------------------------------------------------------- SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRU- MENTS; PARTS AND ACCESSORIES THEREOF CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF NOTES 1. This Chapter does not cover: (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hardened rubber 304 (Chapter 40), of leather or of composition leather (Chapter 42) or of textile material (Chapter 59); (b) Refractory goods of Chapter 69; ceramic wares for laboratory, chemical or other technical uses, of Chapter 69; (c) Glass mirrors, not optically worked, of Chapter 70, or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.15 or Chapter 71); (d) Goods of heading No. 70.04, 70.05, 70.08, 70.11 or 70.12; (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (f) Pumps incorporating measuring devices, of heading No. 84.13; weight-operated counting and checking machinery, or separately presented weights for balances (heading No. 84.23); lifting or handling machinery (heading Nos. 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading No. 84.41); fittings for adjusting work or tools on machine-tools, of heading No. 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading No. 84.70); valves and other appliances (heading No. 84.81); (g) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reporoducing or re-recording apparatus (heading No. 85.19 or 85.20); sound- heads (heading No. 85.22); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading No. 85.26); sealed beam lamp units of heading No. 85.39; optical fibre cables of heading No. 85.44; (h) Searchlights or spotlights of heading No. 94.05; (i) Articles of Chapter 95; (j) Capacity measures, which are to be classified according to their constituent material; or (k) Spools reels or similar supports (which are to be classified according to their constituent material, for example, in Chapter 39 or Section XV). 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:-- (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84.85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or appara- 305 tus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in heading No. 90.33. 3. The provisions of Note 4 to Section XVI apply also to this Chapter. 4. Heading No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13. 5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.31 are to be classified in heading No. 90.31. 6. Heading No. 90.32 applies only to: (a) Instruments and apparatus for automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non- electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled. ---------------------------------------------------------------------- Head- Sub- Description of goods Rate of duty ing heading No. No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 90.01 9001.00 OPTICAL FIBRES AND OPTI- 12 CAL FIBRE BUNDLES; OPTI- CAL FIBRE CABLES OTHER THAN THOSE OF HEADING NO. 85.44; SHEETS AND PLATES OF POLARISING ---------------------------------------------------------------------- 306 ---------------------------------------------------------------------- MATERIAL; LENSES (IN- CLUDING CONTRACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UN- MOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED 90.02 9002.00 LENSES, PRISMS, MIRRORS 12 AND OTHER OPTICAL ELE- MENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRU- MENTS OR APPARATUS, OTHER THAN SUCH ELE- MENTS OF GLASS NOT OPTI- CALLY WORKED 90.03 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF -Frames and mountings : 9003.11 --Of plastics Nil 9003.19 --Of another materials Nil 9003.90 -Parts 12 90.04 SPECTACLES, GOGGLES, AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER 9004.10 -Sunglasses Nil 9004.90 -Other Nil --------------------------------------------------------------------- 307 --------------------------------------------------------------------- 90.05 9005.00 BINOCULARS, MONOCULARS, 12 OTHER OPTICAL TELE- SCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRO- NOMICAL INSTRUMENTS AND MOUNTINGS THERE- FOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO- ASTRONOMY, AND PARTS AND ACCESSORIES THERE- OF (INCLUDING MOUNT- INGS) 90.06 9006.00 PHOTOGRAPHIC (OTHER THAN 30 CINEMATOGRAPHIC) CAME- RAS; PHOTOGRAPHIC FLA- SHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEAD- ING NO. 85.39 90.07 9007.00 CINEMATOGRAPHIC CAMERAS 35 AND PROJECTORS WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS 90.08 9008.00 IMAGE PROJECTORS, OTHER 12 THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS 90.09 9009.00 PHOTO-COPYING APPARATUS 20 INCORPORATING AN OP- TICAL SYSTEM OR OF THE CONTACT-TYPE AND THER- MO-COPYING APPARATUS --------------------------------------------------------------------- 308 --------------------------------------------------------------------- 90.10 9010.00 APPARATUS AND EQUIPMENT 12 FOR PHOTOGRAPHIC (IN- CLUDING CINEMATOGRA- PHIC) LABORATORIES (IN- CLUDING APPARATUS FOR THE PROJECTION OF CIR- CUIT PATTERNS ON SENSITI- SED SEMICONDUCTOR MA- TERIALS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGA- TOSCOPES PROJECTION SCREENS 90.11 9011.00 COMPOUND OPTICAL MIC- 12 ROSCOPES, INCLUDING THOSE FOR MICROPHOTO- GRAPHY, MICROCINEMA- TOGRAPHY OR MICROPRO- JECTION 90.12 9012.00 MICROSCOPES OTHER THAN 12 OPTICAL MICROSCOPES; DIF- FRACTION APPARATUS 90.13 9013.00 LIQUID CRYSTAL DEVICES 12 NOT CONSTITUTING ARTI- CLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIAN- CES AND INSTRUMENTS, NOT SPECIFIED OR INCLU- DED ELSEWHERE IN THIS CHAPTER 90.14 9014.00 DIRECTION FINDING COM- 12 PASSES; OTHER NAVIGA- TIONAL INSTRUMENTS AND APPLIANCES --------------------------------------------------------------------- 309 --------------------------------------------------------------------- 90.15 9015.00 SURVEYING (INCLUDNG PHO- 12 TOGRAMMETRICAL SUR- VEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDRO- LOGICAL, METEOROLOGI- CAL OR GEOPHYSICAL INS- TRUMENTS AND APPLIAN- CES, EXCLUDING COMPAS- SES, RANGEFINDERS 90.16 BALANCES OF A SENSITIVITY OF 5 MILLIGRAM 9016.10 -Balances Nil 9016.90 -Parts 12 90.17 9027.00 DRAWING, MARKING-OUT OR 12 MATHEMATICAL CALCU- LATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRU- MENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECI- FIED OR INCLUDED ELSE- WHERE IN THIS CHAPTER --------------------------------------------------------------------- 310 --------------------------------------------------------------------- 90.18 9018.00 INSTRUMENTS AND APPLI- 12 ANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, IN- CLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELEC- TRO-MEDICAL APPARATUS AND SIGHT-TESTING INS- TRUMENTS 90.19 9019.00 MECHANO-THERAPY APPLI- 20 ANCES; MASSAGE APPARA- TUS; PSYCHOLOGICAL APTITUDE-TESTING APPARA- TUS; OZONE THERAPY, OXYGEN THERAPY, AERO- SOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRA- TION APPARATUS 90.20 9020.00 OTHER BREATHING APPLI- 12 ANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS 90.21 9021.00 ORTHOPAEDIC APPLIANCES, 12 INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLI- ANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLI- ANCES WHICH ARE WORN OR CARRIED, OR IMPLAN- TED IN THE BODY, TO COM- PENSATE FOR A DEFECT OR DISABILITY --------------------------------------------------------------------- 311 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 90.22 9022.00 APPARATUS BASED ON THE USE OF 12 X-RAYS OR OF ALPHA, BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENER- ATORS, HIGH TENSION GENERAT- ORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREAT- MENT TABLES, CHAIRS AND THE LIKE 90.23 9023.00 INSTRUMENTS, APPARATUS AND 12 MODELS, DESIGNED FOR DEMONS- TRATIONAL PURPOSES (FOR EX- AMPLE, IN EDUCATION OR EXHI- BITIONS), UNSUITABLE FOR OT- HER USES 90.24 9024.00 MACHINES AND APPLIANCES FOR 12 TESTING THE HARDNESS, STRE- NGTH, COMPRESSIBILITY, ELA- STICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXT- ILES, PAPER, PLASTICS) --------------------------------------------------------------------- 312 --------------------------------------------------------------------- 90.25 9025.00 HYDROMETERS, AND SIMILAR FLO- 12 ATING INSTRUMENTS, THERMOME- TERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMET- ERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE IN- STRUMENTS 90.26 9026.00 INSTRUMENTS AND APPARATUS FOR 12 MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OT- HER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW ME- TERS, LEVEL GAUGES, MONOMET- ERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING NO. 90.14, 90.15, 90.28 OR 90.32 90.27 9027.00 INSTRUMENTS AND APPARATUS FOR 12 PHYSICAL OR CHEMICAL ANALY- SIS (FOR EXAMPLE, POLARIME- TERS, REFRACTOMETERS, SPEC- TROMETERS, GAS OR SMOKE AN- ALYSIS APPARATUS); INSTRUM- ENTS AND APPARATUS FOR MEAS- URING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRU- MENTS AND APPARATUS FOR MEA- SURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (IN- CLUDING EXPOSURE METERS); MI- CROTOMES 90.28 9028.00 GAS, LIQUID OR ELECTRICITY 12 SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR --------------------------------------------------------------------- 313 --------------------------------------------------------------------- 90.29 9029.00 REVOLUTION COUNTERS, PRODUC- 12 TION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING NO. 90.15; STROBOSCOPES 90.30 9030.00 OSCILLOSCOPES, SPECTRUM ANAL- 12 YSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUA- NTITIES, EXCLUDING METERS OF HEADING NO. 90.28; INSTRUME- NTS AND APPARATUS FOR MEASU- RING OR DETECTING ALPHA, BE- TA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS 90.31 9031.00 MEASURING OR CHECKING INSTRU- 12 MENTS, APPLIANCES AND MACH- INES NOT SPECIFIED OR INCL- UDED ELSEWHERE IN THIS CHA- PTER; PROFILE PROJECTORS 90.32 AUTOMATIC REGULATING OR CONT- ROLLING INSTRUMENTS AND APP- ARATUS --------------------------------------------------------------------- 314 --------------------------------------------------------------------- -Thermostats and pressure switches: 9032.11 --Thermostats and pressure 110 switches for refrigerat- ing and air-conditioning appliances and machinery 9032.12 --Other 12 9032.20 -Other instruments and appar- 12 atus 9032.90 -Parts and accessories 12 90.33 9033.00 PARTS AND ACCESSORIES (NOT 12 SPECIFIED OR INCLUDED ELSE- WHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INST- RUMENTS OR APPARATUS OF CH- APTER 90 --------------------------------------------------------------------- CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF NOTES 1. This Chapter does not cover: (a) Clock or watch glasses or weights (classified according to their constituent material); (b) Watch chains (Chapter 71); (c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (Generally Chapter 71); clock or watch springs are, however, to be classified as clock or watch parts (heading No. 91.14); (d) Bearing balls (Chapter 73 or Chapter 84, as the case may be); (e) Articles of heading No. 84.12 constructed to work without an escapement; (f) Ball bearings (heading No. 84.82); or (g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). 2. Heading No. 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same mate- 315 rials combined with natural or cultured pearls, or precious or semi- precious stones (natural, synthetic or reconstructed) of Chapter 71. Watches with case of base metal inlaid with precious metal fall in heading No. 91.02. 3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter. 4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example precision instruments) are to be classified in this Chapter. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 91.01 9101.00 WRIST-WATCHES, POCKET-WATCHES 12 AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL 91.02 9102.00 WRIST-WATCHES, POCKET-WATCHES 12 AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF HEADING NO. 91.01 91.03 9103.00 CLOCKS WITH WATCH MOVEMENTS, 10 EXCLUDING CLOCKS OF HEAD- ING NO. 91.01 91.04 9104.00 INSTRUMENT PANEL CLOCKS AND 10 CLOCKS OF A SIMILAR TYPE, FOR VEHICLES, AIR-CRAFT SPACECRAFT OR VESSELS 91.05 9105.00 OTHER CLOCKS 10 91.06 9106.00 TIME OF DAY RECORDING APPAR- 20 ATUS AND APPARATUS FOR MEA- SURING, RECORDING OR OTHER- WISE INDICATING INTERVALS OF TIME, WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR (FOR EXAMPLE, TIME- REGISTERS, TIME RECORDERS) --------------------------------------------------------------------- 316 --------------------------------------------------------------------- 91.07 9107.00 TIME SWITCHES WITH CLOCK OR 12 WATCH MOVEMENT OR WITH SYN- CHRONOUS MOTOR 91.08 9108.00 WATCH MOVEMENTS, COMPLETE AND 12 ASSEMBLED 91.09 9109.00 CLOCK MOVEMENTS, COMPLETE AND 12 ASSEMBLED 91.10 9110.00 COMPLETE WATCH OR CLOCK MOVE- 12 MENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS 91.11 9111.00 WATCH CASES AND PARTS THEREOF 12 91.12 9112.00 CLOCK CASES AND CASES OF A 12 SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF 91.13 9113.00 WATCH STRAPS, WATCH BANDS AND 12 WATCH BRACELETS, AND PARTS THEREOF 91.14 9114.00 OTHER CLOCK OR WATCH PARTS 12 --------------------------------------------------------------------- CHAPTER 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES NOTES 1. This Chapter does not cover; (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) Microphones amplifiers, loud-speakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus 317 or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; (c) Toy instruments or apparatus (heading No. 95.03); (d) Brushes for cleaning musical instruments (heading No. 96.03); or (e) Spools, reels or similar supports (which are to be classified according to their constituent material: for example Chapter 39, Section XV). 2. Bows and sticks and similar devices used in playing the musical instrument of heading No. 92.02 or heading No. 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 92.01 9201.00 PIANOS, INCLUDING AUTOMATIC 12 PIANOS; HARPSICHORDS AND OTHER KEY-BOARD STRINGED INS- TRUMENTS 92.02 9202.00 OTHER STRING MUSICAL INSTRU- 12 MENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS) 92.03 9203.00 KEYBOARD PIPE ORGANS; HARMO- 12 NIUMS AND SIMILAR KEYBOARD INSTRUMENTS WITH FREE METAL REEDS 92.04 9204.00 ACCORDIONS AND SIMILAR INSTR- 12 UMENTS; MOUTH ORGANS 92.05 9205.00 OTHER WIND MUSICAL INSTRUMENTS 12 (FOR EXAMPLE, CLARINETS, TRUMPETS, BAGPIPES) 92.06 9206.00 PERCUSSION MUSICAL INSTRUMENTS 12 (FOR EXAMPLE, DRUMS, XYLOP- HONES, CYMBALS, CASTANETS, MARACCAS) --------------------------------------------------------------------- 318 --------------------------------------------------------------------- 92.07 9207.00 MUSICAL INSTRUMENTS, THE 12 SOUND OF WHICH IS PRODUCED, OR MUST BE AMPLIFIED, ELEC- TRICALLY (FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS) 92.08 9208.00 MUSICAL BOXES, FAIRGROUND 12 ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS 92.09 9209.00 PARTS (FOR EXAMPLE, MECHAN- 12 ISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL INSTRUMENTS; METRO- NOMES, TUNING FORKS AND PITCH PIPES OF ALL KINDS --------------------------------------------------------------------- SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF NOTES 1. This Chapter does not cover: (a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) Armoured fighting vehicles (heading No. 87.10); (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); or (e) Bows, arrows, fencing foils or toys (Chapter 95). 2. In heading No. 93.06, the reference to `parts thereof' does not include radio or radar apparatus of heading No. 85.26. 319 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 93.01 9301.00 MILITARY WEAPONS, OTHER THAN Nil REVOLVERS, PISTOLS AND ARMS OF HEADING NO. 93.07 93.02 9302.00 REVOLVERS AND PISTOLS, OTHER 12 THAN THOSE OF HEADING NO. 93.03 OR 93.04 93.03 9303.00 OTHER FIREARMS AND SIMILAR 12 DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHA- RGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE- LOADING FIREARMS, VERY PIS- TOLS AND OTHER DEVICES DESI- GNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOL- VERS FOR FIRING BLANK AM- MUNITION, CAPTIVEBOLT HUMANE KILLERS, LINE-THROWING GUNS) 93.04 9304.00 OTHER ARMS (FOR EXAMPLE, SPR- 12 ING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCL- UDING THOSE OF HEADING NO. 93.07 93.05 9305.00 PARTS AND ACCESSORIES OF ART- 12 ICLES OF HEADING NOS. 93.01 TO 93.04 93.06 9306.00 BOMBS, GRENADES, TORPEDOES, 12 MINES, MISSILES AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS 93.07 9307.00 SWORDS, CUTLASSES, BAYONETS, 12 LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR --------------------------------------------------------------------- 320 SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS NOTES 1. This Chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground [for example, cheval-glasses (swing-mirrors)] of heading No. 70.06; articles covered by heading No. 70.10; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of Chapter 83; (e) Furniture specially designed as parts of refrigerators of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52); (f) Lamps and lighting fittings of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), of heading Nos. 85.19 to 85.21 (heading No. 85.22) or of heading Nos. 85.25 to 85.28 (heading No. 85.29); (h) Articles of heading No. 87.14; (i) Dentists' chairs incorporating dental appliances of heading No. 90.18 or dentists' spittoons (heading No. 90.18); (j) Articles of Chapter 91 (for example, clocks and clock cases); or (k) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables and other furniture specially constructed for games (heading No. 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No. 95.05). 2. The articles (other than parts) referred to in heading Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above- mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture and unit furniture; 321 (b) Seats and beds. 3. (a) In heading Nos. 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (b) Goods described in heading No. 94.04, cleared separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods. 4. For the purposes of heading No. 94.06, the expression `prefabricated buildings' means buildings which are finished in the factory or put up as elements, cleared together, to be assembled on site, such as housing or work site accommodation, offices, schools, shops, sheds, garages or similar buildings. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 94.01 9401.00 SEATS (OTHER THAN THOSE OF 25 HEADING NO. 94.02), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF 94.02 9402.00 MEDICAL, SURGICAL, DENTAL OR 25 VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITT- INGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES 94.03 9403.00 OTHER FURNITURE AND PARTS 25 THEREOF --------------------------------------------------------------------- 322 --------------------------------------------------------------------- 94.04 9404.00 MATTRESS SUPPORTS; ARTICLES 75 OF BEDDING AND SIMILAR FUR- NISHING (FOR EXAMPLE, MATT- RESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILL- OWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CEL- LULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED 94.05 9405.00 LAMPS AND LIGHTING FITTINGS 35 INCLUDING SEARC-LIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANE- NTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED 94.06 9406.00 PREFABRICATED BUILDINGS 12 --------------------------------------------------------------------- CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSO- RIES THEREOF NOTES 1. This Chapter does not cover: (a) Christmas tree candles (Chapter 34); 323 (b) Fireworks or other pyrotechnic articles of heading No. 36.02; (c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, Chapter 42 or Section XI; (d) Sports bags or other containers of Chapter 42 or 43; (e) Sports clothing or fancy dress, of textiles, of Chapter 61 or Chapter 62; (f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; (g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; (h) Walking sticks, whips, riding-crops or the like or parts thereof (heading No. 66.02); (i) Unmounted glass eyes for dolls or other toys, of Chapter 70; (j) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (k) Bells, gongs or the like of Chapter 83; (l) Electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26); (m) Sports vehicles (other than bobsleights, toboggans and the like) of Section XVII; (n) Children's bicycles (heading No. 87.12); (o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (p) Spectacles, goggles or the like, for sports or outdoor games (heading No. 90.04); (q) Decoy calls or whistles (heading No. 92.08); (r) Arms or other articles of Chapter 93; (s) Electric garlands of all kinds (heading No. 94.05); or (t) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material). 2. This Chapter includes articles in which natural or cultured pearls; precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. 3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. 324 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 95.01 9501.00 WHEELED TOYS DESIGNED TO BE 12 RIDDEN BY CHILDREN (FOR EXA- MPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLS' CARRIAGES 95.02 9502.00 DOLLS REPRESENTING ONLY HUMAN 12 BEINGS 95.03 9503.00 OTHER TOYS; REDUCED-SIZE 12 ("SCALE") MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS 95.04 9504.00 ARTICLES FOR FUNFAIR, TABLE 30 OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPEC- IAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT 95.05 9505.00 FESTIVE, CARNIVAL OR OTHER 12 ENTERTAINMENT ARTICLES, IN- CLUDING CONJURING TRICKS AND NOVELTY JOKES 95.06 9506.00 ARTICLES AND EQUIPMENT FOR 12 GYMNASTICS, ATHELETICS, OTHER SPORTS (INCLUDING TABLETENNIS OR OUTDOOR GAMES, NOT SPECIF- IED OR INCLUDED ELSEWHERE IN THIS CHAPTER 95.07 9507.00 FISHING RODS, FISH-HOOKS AND 12 OTHER LINE FISHING TAGKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY "BIRDS" (OTHER THAN THOSE OF HEADING NO. 92.08) AND SIMI- LAR HUNTING OR SHOOTING REQ- ISITES --------------------------------------------------------------------- 325 --------------------------------------------------------------------- 95.08 9508.00 ROUNDABOUTS, SWINGS, SHOOT- 12 ING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS --------------------------------------------------------------------- CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES NOTES 1. This Chapter does not cover: (a) Pencils for cosmetic or toilet uses (Chapter 33); (b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); (c) Imitation jewellery (Chapter 71); (d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials, heading No. 96.01 or 96.02 applies, however, to separately cleared handles or other parts of such articles. (f) Articles of Chapter 90 [for example, spectacle frames (heading No. 90.03), mathematical drawing pens (heading No. 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading No. 90.18)]; (g) Articles of Chapter 91 (for example, clock or watch cases); (h) Musical instruments or parts or accessories thereof (Chapter 92); (i) Articles of Chapter 93 (arms and parts thereof); (j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); or (k) Articles of Chapter 95 (toys, games, sports requisites). 2. In heading No. 96.02 the expression `vegetable or mineral carving material' means: (a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); (b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. 326 3. In heading No. 96.03 the expression `prepared knots and tufts for broom or brush making' applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4. Articles of this Chapter, other than those of heading Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi- precious stones (natural, synthetic or reconstructed). However, heading Nos. 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 96.01 9601.00 WORKED IVORY, BONE, TORTOISE- 12 SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING) 96.02 9602.00 WORKED VEGETABLE OR MINERAL 12 CARVING MATERIAL AND ARTIC- LES OF THESE MATERIALS; MOU- LDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF CHAPTER 35) AND ARTICLES OF UNHARDENED GELATIN 96.03 9603.00 BROOMS, BRUSHES (INCLUDING 12 BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTO ISED, MOPS AND FEA- THER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES) --------------------------------------------------------------------- 327 --------------------------------------------------------------------- 96.04 9604.00 HAND SIEVES AND HAND RIDDLES 12 96.05 TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHS CLEANING 9605.10 -For personal toilet 105 9605.90 -Other 12 96.06 9606.00 BUTTONS, PRESS-FASTENERS, 12 SNAP-FASTENERS AND PRESS- STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTI- CLES; BUTTON BLANKS 96.07 9607.00 SLIDE FASTENERS AND PARTS Nil THEREOF 96.08 9608.00 BALL POINT PENS; FELT TIPPED 12 AND OTHER POROUS-TIPPED PENS AND MARKERS; FOUNTAIN PENS, STYLOGRAPH PENS AND OTHER PENS; DUPLICATING STYLOS; PROPELLING OR SLINDING, PENCILS; PEN- HOLDERS, PENCIL-HOLDERS AND SIMILAR HOLDERS; PARTS (INCLUDING CAPS AND CLIPS) OF THE FORE-GOING ARTICLES, OTHER THAN THOSE OF HEADING NO. 96.09 96.09 9609.00 PENCILS (OTHER THAN PENCILS 12 OF HEADING NO. 96.08), CRAYONS, PENCIL LEADS, PAST- ELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS 96.10 9610.00 SLATES AND BOARDS, WITH Nil WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED 96.11 9611.00 DATE, SEALING OR NUMBERING 12 STAMPS, AND THE LIKE (INCL- UDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COM- POSING STICKS --------------------------------------------------------------------- 328 --------------------------------------------------------------------- 96.12 9612.00 TYPEWRITER OR SIMILAR RIBB- 20 ONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPR- ESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR NOT INKED, WITH OR WITHOUT BOXES 96.13 CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS 9613.10 -Cigarctte lighters and other Rs. 3 per lighters lighter 9613.90 -Parts 12 96.14 9614.00 SMOKING PIPES (INCLUDING PIPE 12 BOWLS) AND CIGAR OR CIGARE- TTE HOLDERS, AND PARTS THER- EOF 96.15 9615.00 COMBS, HAIR-SLIDES AND THE 12 LIKE; HAIRPINS, CURLING PINS, CURLING GRIPS, HAIR- CURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING NO. 85.16, AND PARTS THEREOF 96.16 9616.00 SCENT SPRAYS AND SIMILAR 12 TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS 96.17 9617.00 VACUUM FLASKS AND OTHER Nil VACUUM VESSELS, COMPLETE WITH CASES; PARTS THEREOF OTHER THAN GLASS INNERS 96.18 9618.00 TAILORS' DUMMIES AND OTHER 12 LAY FIGURES; AUTOMATA AND OTHER ANIMATED DISPLAYS USED FOR SHOP WINDOW DRESSING ---------------------------------------------------------------------

Short title, extent and commencement.

1.Short title, extent and commencement. (1) This Act may be called the Central Excise Tariff Act, 1985.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Duties specified in the Schedule to be levied. 2.Duties specified in the Schedule to be levied. The rates at which duties of excise shall be levied under the Central Excises and Salt Act, 1944 (1 of 1944) are specified in the Schedule.

Emergency power of Central Government to increase duty of excise. 3.Emergency power of Central Government to increase duty of

excise. (1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the Schedule to be made so as to substitute for the rate of duty specified in the Schedule in respect of such goods,- (a) in a case where the rate of duty as specified in the Schedule as in force immediately before the issue of such notification is nil a rate of duty not exceeding fifty per cent. ad valorem expressed in ---------------------------------------------------------------------- 1 28-2-1986: Vide Notifn. No. G.S.R 89(E) dt. 5-2-1986. ---------------------------------------------------------------------- 2 any form or method; (b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the Schedule as in force immediately before the issue of the said notification: Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under

sub-section (2). Explanation "Form or method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty may be levied.

(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(3) For the removal of doubts, it is hereby declared that any

notification issued under subsection (1), including any such

notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by notification in the Official Gazette.

Consequential amendments of, and construction of references, to, the First Schedule to Act 1 of 1944. 4.Consequential amendments of, and construction of references,

to, the First Schedule to Act 1 of 1944. (1) In the Central Excises and Salt Act, 1944,- (a) -for the words "First Schedule", wherever they occur, the words and figures "Schedule to the Central Excise Tariff Act, 1985" shall be substituted; (b) in section 2, for clause (f) the following clause shall be substituted, namely: - `(f)"manufacture" includes any process,- (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;'; (c) the First Schedule shall be omitted.

(2) Any reference to the expression "First Schedule to the Central Excises and Salt Act, 1944" (1 of 1944) in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act. 3 SCHE (See section 2) THE SCHEDULE-EXCISE TARIFF (See section 2) Rules for the interpretation of this Schedule 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the provisions hereinafter contained. 2. (a) Any reference in a heading to goods shall be taken to include 1[a reference to those goods] incomplete or unfinished provided that, the incomplete or unfinished goods have the essential character of the complete or finished goods. It shall also be taken to include 1[a reference to those goods] incomplete or finished (or falling to be classified as complete or finished by virtue of this rule), removed unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles contained in rule 3. 3. When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. For legal purposes, the classification of goods in the sub- headings of a heading shall be determined according to the terms of those sub-headings and any related [Sub-heading Note]2 and, mutatis mutandis, to the above rules. on the understanding that only sub- headings at the same level are comparable. For the purposes of this rule, the relative 2[Chapter Section Notes] also apply, unless the context otherwise requires. ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III. Pt. I. 2 Subs. by Act 38 of 1993, s. 46, & IIIrd Sch. --------------------------------------------------------------------- 4 General Explanatory Notes

1. Where in column (3) of this-Schedule, the description of an article or group of articles under a heading is preceded by...... the said article or group of articles shall be taken to be a sub- classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "- -", the said article or group of articles shall be taken to be a subclassification of the immediately preceding description of article or group of articles which has"-".

2. The abbreviation " " in column (4) of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 4 or the tariff value fixed under section 3; of the Central Excises and Salt Act, 1944 (1 of 1944), the duty being equal to such percentage of the value or tariff value as is indicated in that column. CHAP MEAT AND EDIBLE MEAT OFFAL CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL NOTES This Chapter does not cover:- (a) Products of the kind unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (Chapter 5) or animal blood (Chapter 5 or 30); or (c) Animal fat, other than pig fat (Chapter 15). 2. This Chapter covers products, which are chilled, frozen and Salted, in brine, dried or smoked but not otherwise prepared. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 02.01 0201.00 MEAT AND EDIBLE MEAT OFFALS Nil --------------------------------------------------------------------- CHAP FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATICINVERTEBRATES CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NOTES 1. This Chapter does not cover:- (a) Meat of marine mammals (Chapter 2). 5 (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, (lead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (Chapter 23); or (c) Caviar or caviar substitutes prepared from fish eggs (Chapter 16). 2. This Chapter covers products, which are chilled, frozen and salted, in brine., dried or smoked but not otherwise prepared and crustaceans, in shell, simply boiled in water. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 03.01 0301.00 FISH AND CRUSTACEANS, MOLLUSCS Nil AND OTHER AQUATIC INVERTE- BRATES -------------------------------------------------------------------- CHAP DAIRY PRODUCE; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOTELSEWHERE SPECIFIED OR INCLUDED CHAPTER 4 DAIRY PRODUCE; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. The expression, "Milk" means full cream milk or partially or completely skimmed milk. 2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.03 provided that they have the three following characteristics:- (a) a milkfat content, by weight of the dry matter, of 5 per cent. or more; (b) a dry matter content, by weight, of at least 70 per cent. but not exceeding 85 per cent.; and (c) they are moulded or capable of being moulded. 3. In this Chapter, the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or cart-on, drum, barrel or canister), designed to hold a predetermined quantity or number. 6 4. Heading No. 04.04 applies, inter alia, to butter-milk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 04.01 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER -In or in relation. to the man- ufacture of which any process is ordinarily carried on with the aid of power : 0401.11- -Flavoured milk, whether sweet- Nil ened or not, put up in unit con- tainers and ordinarily intended for sale 0401.12- -Skimmed milk powder, specially Nil prepared for feeding infants 0401.13- -2[Milk powder, other than powder 15 specially prepared for feeding infants, put up in unit conta- iners and ordinarily intended for sale] 0401.14- -Concentrated (condensed) milk, 15 whether sweetend or not put up in unit containers and ordi- narily intended for sale 0401.19- -Other Nil 0401.90- -Other Nil 04.02 BUTTER, WHETHER PASTEURISED OR NOT 0402.10- In or in relation to the manu- 10 facture of which any process is ordinarily carried on with the aid of power 0402.90- -Other Nil 04.03 CHEESE, PASTEURISED OR PRO- CESSED 0403.10 -In or in relation to the manu- [20 ]1 facture of which any process is ordinarily carried on with the aid of power 0403.90- -Other Nil 04.04 0404.00 OTHER DAIRY PRODUCE; EDIBLE Nil PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- 1 Subs. by Act 11 of 1987, s. 95 & Sch. III. -------------------------------------------------------------------- 7 CHAP PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIEDOR INCLUDED CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. This Chapter does not cover:- (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) and parings and similar waste of raw hides or skins; or (c) Animal textile materials. other than horsehair and horsehair waste (Section XI). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 05.01 0501.00 PRODUCTS OF ANIMAL ORIGIN, Nil NOT ELSEWHERE SPECIFIED OR INCLUDED -------------------------------------------------------------------- CHAP EDIBLE VEGETABLES AND ROOTS AND TUBERS CHAPTER 7 EDIBLE VEGETABLES AND ROOTS AND TUBERS NOTES 1. In this Chapter, the word "vegetables" includes edible mush- rooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil,, tarragon, cress and. sweet marjoram (Majorana hortensis or Origanum majorana). 2. This Chapter covers all dried vegetables of the kinds other than:- (a) sweet corn in the forms--flours, groats, meal pellets, grains hulled, rolled, flaked pearled, sliced or kibbled (Chapter 11); (b) flour, meal and flakes of potatoes (Chapter 11); (c) flour and meal of dried leguminous vegetables (Chapter 11). 8 3. However, dried or crushed or ground fruits of the genus Capsicum' or of the genus Pimenta are excluded from this Chapter (Chapter 9). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 07.01 DRIED VEGETABLES, INCLUDING POTATOES, ONIONS AND MUSH- ROOMS, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED; DRIED LEGUMINOUS VEGETABLES, IN- CLUDING PEAS AND BEANS, SH- ELLED, WHETHER OR NOT SKI- NNED OR SPLIT 0701.10 -Put up in unit containers and 15 ordinarily intended for sale 0701.90 -Other Nil 07.02 0702.00 OTHER EDIBLE VEGETABLES, Nil ROOTS AND TUBERS. -------------------------------------------------------------------- CHAP EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS NOTE This Chapter does not cover inedible fruits or nuts, ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 08.01 EDIBLE FRUIT AND, NUTS; PEEL OF CITRUS FRUIT OR MELONS 0801.10 -Put up in unit containers and 10 ordinarily intended for sale, whether or not containing any added ingredient, including sugar or other sweetening matter 0801.90 -Other Nil --------------------------------------------------------------------- 9 CHAP COFFEE, TEA AND SPICES CHAPTER 9 COFFEE, TEA AND SPICES 1. In heading No. 09.01, Coffee' means the. seed of the coffee tree (coffea), but does not include the seed while still attached to the tree. This heading includes coffee in powder form. 2. For the purposes of heading No. 09.02, blending, sorting, packing, or repacking into smaller containers shall amount to 'manufacture'. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 09.01 COFFEE, WHETHER OR NOT CURED OR ROASTED OR DBCAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION -Cured coffee: 0901.11- -Liberia and Excelsia [Rs.78 per quintal]1 0901.19- -Other [Rs.105 per quintal]1 0901.20 -Coffee Substitutes con- taining coffee in any pro- portion [15 ]3 0901.90 -Other [15 ]3 09.02 TEA, INCLUDING TEA WASTE -Green tea and black tea: 0902.11- -Packed in unit containers 2[Rs. 2.50 per of content not exceeding 25 kilogram] grams and ordinarily inten- ded for sale to consumers in that pack 0902.12- -Packed in unit containers of 2[Rs.3.50 per content exceeding 25 grams kilogram] but not exceeding 20 kilo- grams, whether or not Ordi- narily intended for sale to consumers in that pack 0902.13- -Packed in bags for retail [15 ]2 consumption, known as 'tea bags' 0902.19 -Other Rs. 2 per kilogram ------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt. I. 2 Subs. by Act 26 of 1988, s. 81 and Sch. III. 3 Subs. by Act 12 of 1990, s. 66 and third Sch. -------------------------------------------------------------------- 10 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- -Tea waste : 0902.21- -Denatured Nil 0902.29- -Other Rs. 2 per Kilogram 0902.90 -Other Rs. 2 per kilogram 09.03 SPICES 0903.10 -Ground or powdered, put up in [15 ]1 unit containers and ordinarily intended for sale. 0903.90 -Other Nil --------------------------------------------------------------------- CHAP PRODUCTS OF THE MILLING INDUSTRY; MALT; INULIN; WHEAT GLUTEN CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN NOTES 1. This Chapter does not cover:- (a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); (b) Prepared flours, meals or starches of heading No. 19.01; (c) Corn flakes or other products of heading No. 19.04; (d) Vegetables , prepared or preserved, of heading No. 20.01; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. Products from the milling of cereals listed below fall in this Chapter, if they have, by weight on the dry product, with a starch content exceeding 45 per cent. and an ash content (after deduction of any added minerals) not exceeding that indicated in the list:- ---------------------------------------------------------------------- CEREALS ASH CONTENT ----------------------------------------------------------------------

(1) Wheat and rye 2.5

(2) Barley 3

(3) Oats 5

(4) Maize (Corn) and grain sorghum 2

(5) Rice 1.6

(6) Buck Wheat 4 ------------------------------------------------------------------- Otherwise, they fall in Chapter 23. ------------------------------------------------------------------- 1 Subs. by Act 11 of 1987, s. 95 and Sch. III. ------------------------------------------------------------------- 11 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 1[11.01 PRODUCTS OF THE MILLING INDU- STRY, INCLUDING FLOURS, GROATS, MEAL AND GRAINS OF CEREALS, AND FLOUR, MEAL OR FLAKES OF VEGETABLES -Put up in unit containers and ordinarily intended for sale : 1101.11- -Grains, hulled, rolled, flaked, 15 pearled, sliced or kibbled, of barley or oats 1101.19- -Other 15 1101.90 -Other Nil 11.02 1102.00 MALT [15 ]3 11.03 STARCHES 1103.10 -In or in relation to the manu- 15 facture of which any process is ordinarily carried on with the aid of power 1103.90 -Other Nil 11.04 1104.00 INULIN; WHEAT GLUTEN, WHETHER [15 ]3 OR NOT DRIED -------------------------------------------------------------------- CHAP LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS, ANDEXTRACTS CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS, AND EXTRACTS NOTES 1. This Chapter does not apply to-- (a) Liquorice extracts containing more than 10 per cent. by weight of sucrose or put up as confectionery (heading No. 17.04); (b) Malt extract (heading No. 19.01); (c) Camphor, glycyrrhizin or other products of 2[Chapter 29] (d) Medicaments or blood grouping reagents (Chapter 30); (e) Tanning or dyeing extracts (Chapter 32); (f) Essential oils, concretes, absolutes and resinoids or aqueous distillates and aqueous solutions of essential oils (Chapter 33); or (g) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01). ---------------------------------------------------------------------- 3 Subs. by Act 12 of 1990, s. 66 and third Sch. ---------------------------------------------------------------------- 12 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 13.01 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1301.10 -Lac Nil 1301.90 -Other [15 ]1 -------------------------------------------------------------------- CHAP VEGETABLE PLAITING MATERIALS; VEGETABLE, PRODUCTS,NOT ELSEWHERE SPECIFIED OR INCLUDED CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE, PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind, used primarily in the manufacture of textiles, however prepared or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. This Chapter applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (Chapter 44); wood wool (Chapter 44). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 14.01 1401.00 VEGETABLE PLAITING MATERIALS; [15 ]1 VEGETABLE PRODUCTS, NOT ELSE- WHERE SPECIFIED OR INCLUDED). -------------------------------------------------------------------- CHAP ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES NOTES 1. This Chapter does not cover: (a) Pig fat or poultry fat; (b) Cocoa butter, fat and oil (Chapter 18); (c) Edible preparations of Chapter 21; ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 and third Sch. --------------------------------------------------------------------- 13 (d) Greaves and residues of Chapter 23; (e) Fatty acids in an Isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (Chapter 40). 2. Soap-stocks, oil foots and dregs, stearin pitch) glycerol pitch and wool grease residues fall in heading No.' 15.07. 3. In this Chapter the expression 'fixed vegetable oils, means oils which cannot easily be distilled without decomposition, which a are not volatile and which cannot be carried off by superheated steam (which' decomposes and saponifies them). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 15.01 1501.00 ANIMAL (INCLUDING FISH) FATS [20 ]5 AND OILS, CRUDE, REFINED OR PURIFIED 15.02 1502.00 FIXED VEGETABLE OILS, THE Nil FOLLOWING, NAMELY, COTTON SEED OIL, NEEM SEED OIL, KARANJ OIL, SILK COTTON SEED OIL, RICE BRAN OIL, KHAKHAN OIL, PALM OIL, WATER MELON OIL, SAL OIL, MAHUA OIL, KUSUM OIL, RUBBER SEED OIL, MANGO KERNEL OIL, KOKUM OIL, DHUPA OIL, UNDI OIL, MAROTI OIL, PISA OIL AND NAHOR OIL, AND THEIR FRACT- IONS. 15.03 FIXED VEGETABLE OILS,OTHER THAN THOSE OF HEADING NO.15.02 1503.10 -Which have undergone, subsequent [Rs. 5,000 per to their extraction, any one or tonne]1 more of the following processes, namely:

(1) Treatment with an alkali or acid

(2) Bleaching

(3) Deodorisation 1503.90 -Other Nil 15.04 1504.00 VEGETABLE FATS AND OILS AND [Rs. 3,000 per THEIR FRACTIONS, PARTLY OR tonne]3 WHOLLY HYDROGENATED, INTER- ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED BUT NOT FURTHER PRE- PARED. 15.05 1505.00 INDUSTRIAL MONOCARBOXYLTC [20 ]6 FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAl FATTY ALCOHOLS --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt. I. 3 Subs. by Act 13 of 1989, s. 36 & Sch. IV. 5 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 14 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 15.06 GLYCEROL (GLYCERINE); GLYCEROL WATERS AND GLYCEROLLYES -Glycerol (glycerine) : 1506.11 -Unrefined [20 ]4 1506.12 -Refined [20 ]4 1506.20 -Glycerol waters and Glycerol [20 ]4 lyes 15.07 1507.00 VEGETABLE WAXES OTHER THAN [20 ]4 TRIGLYCERIDES), BEESWAX,OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR CO- LOURED; DEGRAS, RESIDUES RE- SULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES 15.08 MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VE- GETABLE FATS; ANIMAL OR VEGE- TABLE FATS AND OILS, BOILED, OXIDISED, DEHYDRATED, SULPHUR- ISED,BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED; INEDIBLE MIXTURES OR PREPARAT- IONS OF FATS AND OILS OF THIS CHAPTER 1508.10 -Linoxyn [20 ]5 1508.90 -Other 2[Rs. 3,000 per tonne] ----------------------------------------------------------------------- CHAP PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,MOLLUSCS OR OTHER AQUATIC INVERTEBRATES CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 16.01 PREPARATIONS OF MEAT, OF FISHOR OF CRUSTACEANS, MO- LLUSCS OR OTHER --------------------------------------------------------------------- 2 Subs. by Act 13 of 1989, s. 36 & Sch. IV. 4 Subs. by Act 38 of 1993, s. 46 & 2nd Sch. 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. -------------------------------------------------------------------- 15 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- AQUATIC INVERTEBRATES, INCLU- DING SAUSAGES AND SIMILAR, PRODUCTS, EXTRACTS AND JUI- GES, PREPARED OR PRESERVED FISH AND CAVIAR AND CAVIAR SUBSTITUTES -Put up in unit containers and ordinarily intended for sale: 1601.11 -Cooked, peeled and frozen prawns Nil and shrimps 1601.19 -Other 15 1601.90 -Other Nil --------------------------------------------------------------------- CHAP SUGAR AND SUGAR CONFECTIONERY CHAPTER 17 SUGAR AND SUGAR CONFECTIONERY NOTES 1. This Chapter does not cover:- (a) -Sugar confectionery Containing cocoa of Chapter 18; (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) and other products of [Chapter 29]2 or (c) Medicaments and other products of Chapter 30. 2. `[for the purpose of sub-heading Nos. 1701.10, 1701.20, 1701.31, and 1701.39] 'Sugar' means any form of sugar in which the sucrose content, it expressed as a percentage of the material dried to constant weight at 105 Deg. C would be more than 90. 3. For the purposes of this Chapter,- (a) 'khandsari sugar' means, sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed; (b) 'palmyra sugar' means sugar manufactured from the juice of the palmyra palm or from jaggery obtained by boiling the juice of the palmyra palm. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 17.01 CANE OR BEET SUGAR AND CHEMI- CALLY PURE SUCROSE, TN SOLID FORM 1701.10 -Sugar in or in relation to the Nil manufacture of which no process is ordinarily carried on with the aid of power -------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt. I. 2 Subs. by Act 65 of 1986, s. 2 and Sch. II (w.e.f. 10-2-1087). -------------------------------------------------------------------- 16 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 1701.20 -Khandsari sugar Nil [-Sugar, other than khandsari sugar]4 1701.31- -Required by the Central Govern- [Rs. 25 per ment to be sold under clause of) quintal]3

of sub-section (2) Of section 3 of the Essential Commodities Act, 1955 (10 Of 1955) 1701.39- -Other [Rs. 45 per quintal]3 1701.90 -Other [10 ]4 17.02 OTHER SUGARS,INCLUDING CHEMI- CALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE IN ANY FORM AND PREPARATIONS THEREOF; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHE- THER OR NOT MIXED WITH NATURAL HONEY; CARAMEL -other sugars, including chemically pure lactose, maltose, glucose and fructose in any form: 1702.11 -Palmyra sugar Nil 1702.19- -Other [10 ]6 -Preparations of other sugars : 1702.21- -In which the reducing sugars [10 ]6 expressed as anhydrous dextrose amount to more than 80 by weight 1702.29- -Other [10 ]4 1702.30 -Sugar syrups not containing added [10 ]4 flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 17.03 MOLASSES, RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR. 2[1703.10 -Molasses produced in the manu- [20 ]6 facture of sugar by the vacuum pan process 1703.90 -Other Nil ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III, Pt. I. 3 Subs. by Act 13 of 1989, s. 36 & Sch. IV. 4 Subs. by Act 12 of 1990, s. 66 and third Sch. 5 Subs.by Act 38 of 1993, s. 46 & 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. -------------------------------------------------------------------- 17 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 17.04 SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAIN- ING COCOA 1704.10 -Chewing gum, whether or not sugar 10 coated 1704.90 -Other [10 ]1 --------------------------------------------------------------------- CHAP COCOA AND COCOA PREPARATIONS CHAPTER 18 COCOA AND COCOA PREPARATIONS NOTES 1. This Chapter does not cover preparations of heading No. 04.04, 19.01, 19.04, 19.05, 21.05, 22.02 or 30.03. 2. Heading No. 18.04 includes sugar confectionery containing cocoa and other food preparations: containing cocoa. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 18.01 1801.00 COCOA BUTTER, FAT AND OIL [25 ]2 18.02 1802.00 COCOA POWDER, WHETHER OR NOT [25 ]2 CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 18.03 1803.00 CHOCOLATES IN ANY FORM, WHE- [25 ]2 THER OR NOT CONTAINING NUTS, FRUIT KERNELS OR FRUITS, IN- CLUDING DRINKING CHOCOLATES. 18.04 1804.00 OTHER FOOD PREPARATIONS CON- [25 ]2 TAINING COCOA. -------------------------------------------------------------------- CHAP PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;PASTRY COOKS' PRODUCTS CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY COOKS' PRODUCTS NOTES 1. This Chapter does not cover:- (a) Biscuits or other articles made from flour or from stare specially prepared for use in animal feeding (heading No. 23.02); or ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 and third Sch. 2 Subs. by Act 18 of 1992, Section 114 & Sch. III. --------------------------------------------------------------------- 18 (b) Medicaments or other products of Chapter 30. 2. Heading No. 19.04 does not cover preparations containing more than 8 by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of Chapter 18. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 19.01 MALT EXTRACT; FOOD PREPARAT- IONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CON- TAINING COCOA POWDER OR CON- TAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 50 NOT ELSEWHERE SPE- CIFIED OR INCLUDED; FOOD PRE- PARATIONS OF MILK AND CREAM, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA :POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 10 , NOT ELSEWHERE SPECI- FIED OR INCLUDED. -Put up in unit containers and ordinarily intended for sale : 1901.11- -For infant use Nil 1901.19- -Other [25 ]2 1901.90 -Other [25 ]2 19.02 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PRE- PARED, SUCH AS SPAGHETTI, MACA- RONI, VERMICELLI, NOODLES, WHE- THER OR NOT PREPARED 1[1902.10 -put up in unit containers and [10 ]3 ordinarily intended for sale 1902.90- -other Nil]: ---------------------------------------------------------------------- 2 Subs. TAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 50 NOT ELSEWHERE SPE- CIFIED OR INCLUDED; FOOD PRE- PARATIONS OF MILK AND CREAM, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA :POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 10 , NOT ELSEWHERE SPECI- FIED OR INCLUDED. -Put up in unit containers and ordinarily intended for sale : 1901.11- -For infant use Nil 1901.19- -Other [25 ]2 1901.90 -Other [25 ]2 19.02 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PRE- PARED, SUCH AS SPAGHETTI, MACA- RONI, VERMICELLI, NOODLES, WHE- THER OR NOT PREPARED 1[1902.10 -put up in unit containers and [10 ]3 ordinarily intended for sale 1902.90- -other Nil]: ---------------------------------------------------------------------- 2 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 3 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 19 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 19.03 TAPIOCA AND SAGO AND SUBSTI- TUTES THEREOF PREPARED FROM STARCH, INCLUDING ARROW-ROOT, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS, POWDER OR IN SIMILAR FORMS 1903.10 -Put up in unit containers and [10 ]3 ordinarily intended for sale 1903.90 -Other Nil 19.04 PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CERE- ALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS, OTHER THAN MAIZE (CORN), IN GRAIN FORM, PRE-COOKED OR OTHERWISE PREPARED 1904.10 -put up in unit containers and ordinarily intended for sale] [10 ]3 1904.90 -Other NIl 19.05 BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHE- THER OR NOT CONTAINING COCOA, COMMUNION WAFERS, EMPTY CA- CHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMI- LAR PRODUCTS -Biscuits; waffles and wafers 1905.11 - -In or in relation to the manu- 10 facture of which any process is ordinarily carried on with the aid of power 1905.19- -Other Nil

[-Cakes and pastry : ] 1

(1) (2) (3) (4) --------------------------------------------------------------------- 20.01 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS, INCLUDING JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE 'AND FRUIT OR NUT PASTES, FRUIT JUICES AND VEGETABLE JUICES, WHE- THER OR- NOT GONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 2001.10 Put up in unit containers and [15 ]1 ordinarily intended for sale 2001.90 Other Nil --------------------------------------------------------------------- CHAP MISCELLANEOUS EDIBLE PREPARATIONS CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS NOTES 1. This Chapter does not cover: (a) Yeast put up as a medicament or other products of Chapter 30; (b) Prepared enzymes of Chapter 35. 2. For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added, to the mixture for seasoning, preservation or other purposes. --------------------------------------------------------------------- 1 Subs. by 23 of 1986, s. 52 & Sch. III Pt. I. -------------------------------------------------------------------- 21 1[3. In this Chapter, "Pan Masala" means any preparation containing betel nuts and any one or more of other ingredients such as lime, katha (catechu), cardamom, copra, menthol and tobacco; and in relation-to such a preparation, labelling or re-labelling of containers and repacking from bulk packs or retail Packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture". 4. In this Chapter, 'brand name' means a brand name, whether registered or not that is to say, a name or a mark, such as, a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the-purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person Using such name or mark with or without any indication of the identity, of that person. 5. 'Heading No. 21.07, inter alia includes: (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 or 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) peanut butter; (g) preparations consisting of tea or coffee and milk powder, sugar and any other added :ingredients; (h) preparations (for example, tablets) consisting of saccharin and a foodstuff, such as lactose, used for sweetening purposes; (i) precooked rice cooked either. fully or partially and their dehydrates; and (j) 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. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 21.01 EXTRACTS,-ESSENCES AND CONCENT- RATES, OF COFFEE OR TEA, AND PREPARATIONS WITH, A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE OR TEA; ROASTED CHI- CORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS. ESSENCES AND GONCENTRATES TH- EREOF. --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III. Pt. I. --------------------------------------------------------------------- 22 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2101.10 -Extracts, essences and concent- [30 ]2 rates, of coffee, and preparat- ions with a basis of these ex- tracts, essences or concen- trates or with a basis of co- ffee 2101.20 -Extracts, essences and concen- [15 ]2 trates, of tea and preparations with a basis of these extracts, essences or concentrates or with a basis of tea 2101.30 -Roasted chicory and other roasted [15 ]3 coffee substitutes, and extracts, essences and concentrates thereof 21.02 YEASTS (ACTIVE OR INAGTIVE); OTHER SINGLE-CELL MICRO-ORGA- NISMS, DEAD (BUT NOT INCLU- DING VAGCAINES OF CHAPTER 30); PREPARED BAKING POWDERS 2102.10 -Put Up in unit containers and [10 ]4 ordinarily intended for sale 2102.90 -Other [10 ]4 21.03 SAUCES, KETCHUP AND THE LIKE AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD -Put up in unit containers and ordinarily intended for sale: 2103.11- -Sauces, ketchup and the like and 10 preparations therefor 2103.19- -Other [10 ]1 2103.90 -Other Nil 21.04 SOUPS AND BROTHS AND PRE PARA- TIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS 2104.10 -Put up in unit containers and 15 ordinarily intended for sale 2104.90 -Other Nil --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt. I. 2 Subs. by Act 26 of 1986, s. 81 & Sch. III. 4 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 23 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 21.05 2105.00 ICE CREAM AND OTHER EDIBLE 5[15 plus Rs. ICE, WHETHER OR NOT CONTAINING 2 per litre] COCOA 21.06 PAN MASALA [-Containing lime, katha (cate- chu) or tobacco or any one or more of these ingredients:] 2106.11- -Put up in unit containers and [50 ]8 ordinarily intended for sale and be- aring a brand name 2106.19- -Other [50 ]8 2106.90 -Other [50 ]8 21.07 EDIBLE PREPARATIONS, NOT ELSE- WHERE SPECIFIED OR INCLUDED 2107.10 -Prasad or prasadam Nil 2107.20 -Sterilised or pasteurised miltone Nil -Other: 2107.91 -Put up in unit containers and [50 ]6 ordinarily intended for sale 2107.99 -Other [50 ]6 CHAP 1[BEVERAGES, VINEGAR AND SPIRITS CHAPTER, 22 1[BEVERAGES, VINEGAR AND SPIRITS NOTES This Chapter does not cover alcoholic liquors for human consumption.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[22.01 NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT FLAVOURED; ICE -Aerated waters, not containing added sugar or other sweetening matter, not flavoured : 2201.11 For each 6*** bottle containing [50 ]8 200 millilitres or less 2201.12 -For each 6*** bottle containing [50 ]8 more than 200 millilitres 5 paise for every too millilitres or fraction there- of in excess of 200 millilitres 2201.19- -Other [50 ]8 2201.90 -Other [10 ]8 --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S.52 & Sch. III. Pt I. 2 Subs. by S.52 & Sch. III. Pt. II., ibid. 5 Subs. by Act 12 of 1990, S.66 and third Sch. 6 Subs. and omitted by Act. 18. of 1992. Section 114 & Sch. III. 8 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 24 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 22.02 NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, CON- TAINING ADDED SUGAR; OR OTHER SWEETENING MATTER OR FLAVOUR- ED OTHER NON-ALCOHOLIC BEVERA- GES, NOT INCLUDING FRUIT OR VE- GETABLE JUICES OF HEADING NO. 20.01 -Natural or artificial mineral waters and aerated waters, cont- aining added sugar or other swe- etening matter or flavoured : 2202.11 -For each 7*** bottle containing 200 millilitres or less [50 ]9 2202.12 -For each 7*** bottle contain- ing, more than 200 millitres, but not exceeding 250 millili- tres [50 ]9 2202.13 -For each 7*** bottle contain- ing more than 250 millilitres but not exceeding 300 millilitres [50 ]9 2202.14 --For each 7*** bottle containing [50 ]9 plus more than 300 millilitres 20 paise for every 100 mi- llilitres or fraction the- reaof in excess of 300 millilitres 2202.19 -Other [50 ]9 2202. 90 -Other [15 ]1 22.03 2203.00 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID [20 ]8 6[22.04 2204.00 ETHYL ALCOHOL OF ANY STRENGTH WHETHER DENATURED OR NOT, BUT NOT INCLUDING ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION [20 ]9 CHAP RESIDUES AND WASTES FROM THE FOOD INDUSTRIES;PREPARED ANIMAL FODDER CHAPTER 23 RESIDUES AND WASTES FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER NOTE Heading No 23.02 includes products of a kind, used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S.52 & Sch. III, Pt. I. 2 Ins. by S.52 & Sch. III. Pt. II. ibid. 6 Subs. and ins. by Act 12 of 1990, S.66 and third Sch. 7 Omitted by Act 18 of 1992, S.114 & 3rd Sch. 8 Subs. by Act 38 of 1993, S.46 & 3rd Sch. 9 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 25 animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste vegetable residues and by-products of such processing. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 23.01 2301.00 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES, INCLUDING BAGASSE,OTHER WASTE OF SUGAR MANUFAC- TURE AND OIL CAKES [Nil]3 23.02 2302.00 PREPARATIONS OF A KIND US- ED IN ANIMAL FEEDING, INCLUDING DOG AND CAT FOOD Nil CHAP TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Chapter, 'brand name' means a brand name, whether registered or not, that is to say, a, name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used, in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. In relation to products of headings Nos. 24,02 24.03 and 24.04, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'Manufacture'. 3. In this Chapter, "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. 2[4. In this Chapter, the expression "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine rolled cigarettes.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 24.01 2401.00 UNMANUFACTURED TOBACCO; Nil TOBACCO REFUSE 24.02 CIGARS AND CHEROOTS OF TO- BACCO OR OF TOBACCO SUB- STITUTES 2402.10 Not bearing a brand name Nil 1[-Bearing a brand name and of which the value per hundred;"] 2402.21 -Does not exceed rupees five Nil -------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S. 52 & Sch. III. Pt. I. 2 Ins. by Act 11 of 1987, S.95 and Sch. III. 3 Subs. by Act 12 of 1990, S.66 and third Sch. -------------------------------------------------------------------- 26 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2402.22 -Exceeds rupees five but does not exceed rupees fifteen 37.50 2402.23 -Exceeds rupees fifteen 75 24.03 CIGARETTES AND CIGARILLOS OF TOBACCO OR OF TOBAC- CO SUBSTITUTES -Cigarettes : 2403.11 - Of tobacco 9[Rs. 1,000 per thousand] 2403.12 -Of tobacco substitutes 9[Rs. 1,000 per thousand] -Cigarillos : 2403.21 -Of tobacco 9[Rs. 1,000 per thousand] 2403.22 -Of tobacco substitutes 9[Rs. 1,000 per thousand] 24.04 OTHER MANUFACTURED TO, BACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HO- MOGENISED OR 'RECONST- ITUTED' TOBACCO; TOBACCO EXTRACTS AND ESSENGES 3["Smoking mixtures for pipes and cigarettes; cut-tobacco"] 2404.11 -'Gudaku' bearing a brand name 8[20 ] 2404.12 -'Gudaku' not bearing a brand name Nil 2404.13 -Cut-tobacco 4[225 ] 2404.19 Other 225 -Hookah tobacco, whether or not containing tobacco substitutes in any proportion: 2404.21 Bearing a brand name 15 2404.29 -Other Nil -Biris : 2404.31 -In the manufacture of which any process has been conducted with the aid of machines operated with or without the aid of power [Rs. 8.60]8 2[2404.39 -Other 6[Rs.7.50 per thousand"] 3[-Chewing tobacco including preparations commonly known as "Khara Masala", "Kimam", "Dokta", "Zarda", "Sukha" and "Surti" : 2404.41 -Bearing a brand name [30 ]9 ---------------------------------------------------------------------- 2 Subs. by S.52 & Sch. III Pt. II, ibid. 3 Subs. and Ins. by Act 11 of 1987, S.95 and Sch. III. 4 Subs. by Act 13 of 1989, S.36 & Sch. IV. 6 Subs. by Act 49 of 1991, S.122 and Fourth Sch. 8 Subs. by Act 38 of 1993, S.46 & 3rd Sch. 9 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 27 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2404.41 -Bearing a brand name and a which the value per kilogram does not exceed rupees ten 11.5 2404.42 -Bearing a brand name and of which the value per kilogram exceeds rupees ten 18.75 ( See 11 of 1983 ) 2404.49 -Other [30 ]5 -Snuff: 1[2404.50 -Snuff of tobacco [30 ]5 2[2404.60 -Preparations containing snuff of tobacco in any proportion [30 ]5 2404.90 -Other [15 ]3 -------------------------------------------------------------------- CHAP SALT; SULPHUR; CLAY AND STONE; PLASTERING MATERIALS;LIME AND CEMENT CHAPTER 25 SALT; SULPHUR; CLAY AND STONE; PLASTERING MATERIALS; LIME AND CEMENT NOTES 1. This Chapter does not cover : (a) Sublimed sulphur, precipitated sulphur, colloidal sulphur; earth colours, containing 70 per cent, or more by weight of combined iron, of Chapter 28; (b) Medicaments and other products of Chapter 30; (c) Perfumery, cosmetic or toilet preparations of Chapter 33; (d) Setts, curbstones or flagstones; mosaic cubes or the like; roofing, facing or damp course slates of Chapter 68; (e) Precious or semi-precious stones of Chapter 71', (f) Cultured crystals of Chapter 38; optical elements of, Chapter 90; (g) Billiard chalks of Chapter 95; or (h) Writing or drawing chalks and tailors' chalks of Chapter 96. 3[2. Except where their context otherwise requires, heading Nos. 25.01, 25.03 and 25.05 cover only products which have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading or sub-heading."] ---------------------------------------------------------------------- 1 Subs. by Act 11 of 1987, S.95 and Sch. III. 2 Subs. by Act 13 of 1989, S.36 & Sch. IV. 3 Subs. by Act 12 of 1990, S.66 and third Sch. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 28 ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined or obtained by mixing. 3. In the heading No. 25.02, 'sagol' means cementobtained by heating limestone and burnt coal in a kiln and 'ashmoh'means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 25.01 2501.00 3[SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS"] Nil 25.02 CEMENT CLINKERS; 5["Portland cement (including ordinary Portland cement, Portland pozzolana cement and Portland slag cement);"] ALL SORTS 2502.10 -Cement clinkers 5[Rs.250 Per tonne] 3["--Portland cement : 2502.21 -White cement, whether or not 40 plus artificially coloured and Rs. 250 per whether or not with rapid tonne hardening properties 2502.29 -Other 40 plus Rs. 250 per tonne"] 2502.30 Aluminous cement ('Ciment fondu') [10 ]2 2502.40 -Sagol; ashmoh Nil 2502.50 -High alumina refractory cement 10 2502.90 -Other 40 25.03 2503.00 ASBESTOS, RAW INCLUDING FIBRE [20 ]4 25.04 MARBLE 2504. 10 -In blocks Nil -In slabs : 2504.21 -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power 5[Rs. 20 per square metre] 2504.29 -Other Nil ---------------------------------------------------------------------- 2 Subs. by Act 12 of 1990, S.66 and Sch. III. 3 Subs. by Act 18 of 1992, S.114 & 3rd Sch. 4 Subs. by Act 38 of 1993, S.46 & 3rd Sch. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 29 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- -In tiles 2504.31 - In or in relation to the manufacture of which any process is ordinarily carried on with the aid and of power where the electromotive force used exceeds ten horse power 5[Rs.20 Per square metre] 2504.39 -Other Nil 1[2504.90 -Other 4[10 ] 4[25.05 MINERAL' SUBSTANCES NOT ELSE WHERE SPECIFIED (INCLUDING CLAY, EARTH COLOURS, NATURAL ABRASIVES, SULPHURS, SLATE AND STONE), LIME; PLASTERS WITH A BASIS OF CALCIUM SULP- HATE, WHETHER OR NOT COLOURED, BUT NOT INCLUDING PLASTERS SP- ECIALLY PREPARED FOR USE IN DENTISTRY 2505.10 -Kaolin and other kaolinic 15 clays, whether or not calcined; other clays, andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths 2505.20 -Natural barium sulphate 15 (barytes) ; natural barium carbonate (witherite) whether or not calcined, other than barium oxide of heading No. 28.16 2505.30 -Silicious fossil meals and similar silicious earths, whether or not calcined, of an apparent specific gravity of 1 or less 15 2505.40 -Dolomite, whether or not calcined; natural magnesium carbonate (magnesite); fused magnesia; dead burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure 15 2505.50 -Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders 15 2505.60 -Quick lime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 28.25 15 2505.70 -Natural borates and concent- rates thereof,(whether or not calcined), but not including borates separated from natural brine; natural boric acid conta- ining not more than 85 , of H3 BO3 calculated on the dry weight; earth colours, strontianite (whether or not calcined), other than strontium oxide 15 2505.90 -Other 15 -------------------------------------------------------------------- CHAP ORES, SLAG AND ASH CHAPTER 26 ORES, SLAG AND ASH NOTES 1. This Chapter does not cover: (a) Slag and similar industrial waste prepared as macadam, (Chapter 25); (b) Natural magnesium carbonate (magnesite), whether or not calcined (Chapter 25); (c) Basic slag of Chapter 31; (d) Slag wool, rockwool and similar mineral wools of Chapter 68; (e) Waste and scrap of precious metal or of metal clad with' precious metal, of Chapter 71; or (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2["2. For the purposes of heading Nos. 26.01 to 26.17, the term "Ores" means minerals of mineralogical species actually used In the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals."] ---------------------------------------------------------------------- 1 Ins. by Act 23 of 1986, S.52 and Sch. III. Pt. II. 2 Subs. by Act 26 of 1988, S.81 & Sch. III. 4 Subs. by Act 12 of 1990, S.66 & Sch. III. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 30 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 1[26.01 2601.00 ON ORES AND CONCENTRATES, INCLU- [10 ]2 DING ROASTED IRON PYRITES 26.02 2602.00 MANGANESE ORES AND CONCENTRATES, INCLUDING MANGANI-FEROUS IRON ORES AND CONCENTRATES WITH A MAN- GANESE CONTENT OF 20 OR MORE, CAL- CULATED 0N THE DRY WEIGHT [10 ]2 26.03 2603.00 COPPER ORES AND CONCENTRATES [10 ]2 26.04 2604.00 NICKEL ORES AND CONCENTRATES [10 ]2 26.05 2605.00 COBALT ORES AND CONCENTRATES [10 ]2 26.06 2606.00 ALUMINIUM ORES AND CONCENTRATES [10 ]2 26.07 2607.00 LEAD ORES AND CONCENTRATES [10 ]2 26.08 2608.00 ZINC ORES AND CONCENTRATES [10 ]2 26.09 2609.00 TIN ORES AND CONCENTRATES [10 ]2 26.10 2610.00 CHROMIUM ORES AND CONCENTRATES [10 ]2 26.11 2611.00 TUNGSTEN ORES AND CONCENTRATES [10 ]2 26.12 2612.00 URANIUM OR THORIUM ORES AND CON- CENTRATES [10 ]2 26.13 2613.00 MOLYBDENUM ORES AND CONCENTRATES [10 ]2 26.14 2614.00 TITANIUM ORES AND CONCENTRATES [10 ]2 26.15 2615.00 NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES [10 ]2 26.16 2616.00 PRECIOUS METAL ORES AND CONCEN- TRATES [10 ]2 26.17 2617.00 OTHER ORES AND CONCENTRATES [10 ]2 26.18 2618.00 GRANULATED SLAG, (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL [10 ]2 26.19 2619.00 SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL [10 ]2 26.20 2620.00 ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL) CONTAINING METALS OR 3[METAL CO- MPOUNDS] [10 ]2 26.21 2621.00 OTHER SLAG AND ASH, INCLUDING SEA- WEED ASH (KELP) [10 ]2 -------------------------------------------------------------------- CHAP MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIRDISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11. (b) Medicaments of Chapter 30. (c) Mixed unsaturated hydrocarbons of Chapter 33 or 38. 2. References in heading No. 27.10 to 'petroleum oils and oils obtained from bituminous minerals' include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by, any process, provided, that the weight of the non-aromatic consti- tuents exceeds that of the aromatic constituents. 3. For the purposes of subheading Nos. 1[2707.10, 2707.20, 2707.30, 2707.40 and 2707.50] 'benzole', 'toluole', 'xylole', 'naphthalene' and 'phenols' apply to products which contain more than 50 by, weight of benzene, toluene, xylene, naphthalene or phenols, respectively. 4. 'Flash point' shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934). 5. 'Smoke point' shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS : 1448 (p. 31)-1967 as in force for the time being. 6. 'Final boiling point' shall be determined in the manner indicated in the Indian Standards Institution specification IS : 1448 (p. 18)7-1967 as in force for the time being. ---------------------------------------------------------------------- 1 Subs. by Act 26 of 1988, S.81 and Sch. III. 2 Subs. by Act 12 of 1990, S.66 & Third Sch. 3 Subs. by Act 18 of 1992, S.114 & 3rd Sch. ---------------------------------------------------------------------- 31 7. '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 in force for the time being. 8.'Colour comparison test' shall be done in the following, manner, namely: - (i) First prepare a five per cent. weight by volume solution of potassium Iodine (analytical reagent quality) in distilled water. (ii) To this, add Iodine (anylytical regent quality) in requisite, amount to prepare an exactly 0.04 normal Iodine solution. (iii) Thereafter, compare the colour of the mineral oil under test with. the Iodine solution so prepared. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 27.01 2701.00 COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM' GOAL [10 ]6 27.02 2702.00 LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET [10 ]6 27.03 2703.00 PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED [10 ]6 27.04 2704.00 COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGG- LOMERATED ; RETORT, CARBON ,& 1. This Chapter does not cover: (a) Slag and similar industrial waste prepared as macadam, (Chapter 25); (b) Natural magnesium carbonate (magnesite), whether or not calcined (Chapter 25); (c) Basic slag of Chapter 31; (d) Slag wool, rockwool and similar mineral wools of Chapter 68; (e) Waste and scrap of precious metal or of metal clad with' precious metal, of Chapter 71; or (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2["2. For the purposes of heading Nos. 26.01 to 26.17, the term "Ores" means minerals of mineralogical species actually used In the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals."] ---------------------------------------------------------------------- 1 Ins. by Act 23 of 1986, S.52 and Sch. III. Pt. II. 2 Subs. by Act 26 of 1988, S.81 & Sch. III. 4 Subs. by Act 12 of 1990, S.66 & Sch. III. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 30 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 1[26.01 2601.00 ON ORES AND CONCENTRATES, INCLU- [10 ]2 DING ROASTED IRON PYRITES 26.02 2602.00 MANGANESE ORES AND CONCENTRATES, INCLUDING MANGANI-FEROUS IRON ORES AND CONCENTRATES WITH A MAN- GANESE CONTENT OF 20 OR MORE, CAL- CULATED 0N THE DRY WEIGHT [10 ]2 26.03 2603.00 COPPER ORES AND CONCENTRATES [10 ]2 26.04 2604.00 NICKEL ORES AND CONCENTRATES [10 ]2 26.05 2605.00 COBALT ORES AND CONCENTRATES [10 ]2 26.06 2606.00 ALUMINIUM ORES AND CONCENTRATES [10 ]2 26.07 2607.00 LEAD ORES AND CONCENTRATES [10 ]2 26.08 2608.00 ZINC ORES AND CONCENTRATES [10 ]2 26.09 2609.00 TIN ORES AND CONCENTRATES [10 ]2 26.10 2610.00 CHROMIUM ORES AND CONCENTRATES [10 ]2 26.11 2611.00 TUNGSTEN ORES AND CONCENTRATES [10 ]2 26.12 2612.00 URANIUM OR THORIUM ORES AND CON- CENTRATES [10 ]2 26.13 2613.00 MOLYBDENUM ORES AND CONCENTRATES [10 ]2 26.14 2614.00 TITANIUM ORES AND CONCENTRATES [10 ]2 26.15 2615.00 NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES [10 ]2 26.16 2616.00 PRECIOUS METAL ORES AND CONCEN- TRATES [10 ]2 26.17 2617.00 OTHER ORES AND CONCENTRATES [10 ]2 26.18 2618.00 GRANULATED SLAG, (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL [10 ]2 26.19 2619.00 SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL [10 ]2 26.20 2620.00 ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL) CONTAINING METALS OR 3[METAL CO- MPOUNDS] [10 ]2 26.21 2621.00 OTHER SLAG AND ASH, INCLUDING SEA- WEED ASH (KELP) [10 ]2 -------------------------------------------------------------------- CHAP MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIRDISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11. (b) Medicaments of Chapter 30. (c) Mixed unsaturated hydrocarbons of Chapter 33 or 38. 2. References in heading No. 27.10 to 'petroleum oils and oils obtained from bituminous minerals' include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by, any process, provided, that the weight of the non-aromatic consti- tuents exceeds that of the aromatic constituents. 3. For the purposes of subheading Nos. 1[2707.10, 2707.20, 2707.30, 2707.40 and 2707.50] 'benzole', 'toluole', 'xylole', 'naphthalene' and 'phenols' apply to products which contain more than 50 by, weight of benzene, toluene, xylene, naphthalene or phenols, respectively. 4. 'Flash point' shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934). 5. 'Smoke point' shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS : 1448 (p. 31)-1967 as in force for the time being. 6. 'Final boiling point' shall be determined in the manner indicated in the Indian Standards Institution specification IS : 1448 (p. 18)7-1967 as in force for the time being. ---------------------------------------------------------------------- 1 Subs. by Act 26 of 1988, S.81 and Sch. III. 2 Subs. by Act 12 of 1990, S.66 & Third Sch. 3 Subs. by Act 18 of 1992, S.114 & 3rd Sch. ---------------------------------------------------------------------- 31 7. '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 in force for the time being. 8.'Colour comparison test' shall be done in the following, manner, namely: - (i) First prepare a five per cent. weight by volume solution of potassium Iodine (analytical reagent quality) in distilled water. (ii) To this, add Iodine (anylytical regent quality) in requisite, amount to prepare an exactly 0.04 normal Iodine solution. (iii) Thereafter, compare the colour of the mineral oil under test with. the Iodine solution so prepared. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 27.01 2701.00 COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM' GOAL [10 ]6 27.02 2702.00 LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET [10 ]6 27.03 2703.00 PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED [10 ]6 27.04 2704.00 COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGG- LOMERATED ; RETORT, CARBON [10 ]6 27.05 2705.00 COAL GAS, WATER GAS, PRO- DUGER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDRO- CARBONS [Nil]4 27.06 2706.00 TAR DISTILLED FROM GOAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS WHETHER OR NOT DEHYDRATED OR PARTIAL- LY DISTILLED, INCLUDING RECONSTITUTED TARS Nil 2[27.07 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 CONSTITUENTS 2707.10 -Benzole [20 ]6 2707.20 -Toluole [20 ]6 2707.30 -Xylole [20 ]6 2707.40 -Naphthalene [20 ]6 2707.50 -Phenols [20 ]6 2707.60 -Creosote oils [20 ]6 2707.90 -Other [20 ]6 --------------------------------------------------------------------- 2 Subs. by Act 23 of 1986, S.52 & Sch. III. Pt. I. 4 Subs. by Act 13 of 1989, S.36 & Sch. IV. 6 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 32 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 27.08 PITCH AND PITCH COKE, OBTAINED FROM GOAL TAR OR FROM OTHER MINERAL TARS -Pitch : 2708. 11 -Obtained by blending with creosote oil or other coal tar distillates [10 ]3 2708.19 -Other [10 ]3 2708.20 -Pitch coke [10 ]3 27.09 2709.00 PETROLEUM OILS AND OILS OBTAINED FROM BITUMI- NOUS MATERIALS, CRUDE [10 ]3 --------------------------------------------------------------------- 3 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 33 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 27.10 PETROLEUM OILS AND OILS OBTAINED FROM BITUMI- NOUS MATERIALS, OTHER THAN CRUDE; PREPARA- TIONS NOT ELSEWHERE SPE- CIFIED OR INULIUDED, CON- TAINING BY WEIGHT 70 OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINE- RALS, THESE OILS,BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS -Motor spirit, 'that is to say, any hydrocarbon oil (excluding crude mineral- oil) which has its flash point below 25C, and which, either by itself or in admixture with any other substance, is suitable for use as fuel in spark ingition engines : 2710.11 -Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 55-115 Deg. C. 4[20 ] 2710.12 -Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 63-70 Deg.C. [20 ]4 2710.13 -Other special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) [20 ]4 2[2710.14 -Raw Naphtha [10 ]4 2710.29 -Other [20 ]4 -Kerosene (which is ordinarily used illuminant in oil burning lamps) and aviation turbine fuel, that is to say, any hydrocarbon (oil excluding mineral colza turpentine sub- stitute) which has a smoke point of eighteen millimetres or more and has a final boiling point not exceeding 300 Deg. C: 2710.21 -Aviation turbine fuel [10 ]4 2710.29 -Other [10 ]4 --------------------------------------------------------------------- 2 Ins. by Act 26 of 1988, S.81 & Sch. III. 4 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 34 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- -Refined diesel, oil that is to say, any hydrocarbon oil (excluding mineral colza oil and turpentine substitute) which has its flash point at or above 25 Deg. C, and sati- sfies either of the following requirements:- (i)the oil has 1[Smoke point of 10 millimetres or more] but less than 20 millimetres, or (ii)the oil has a smoke point of less than no millimetres but has a viscosity of less than 50 seconds by Redwood I Viscometer at 37.8 Deg. C. and satisfies the following cond- itions- (a) leaves carbon res- idue of less than 1/4 per cent. by weight when tested by Ramsbottom Carbon Residue Appara- tus, and (b)is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test : 2710.31 -Oil known as `high speed diesel oil' [10 ]3 2710.32 -Transformer oil [10 ]3 2710.39 -Other [10 ]3 -Diesel oil, not elsewhere specified, that is to say, any hydrocarbon oil, which satisfies the following re- quirements :- (i) has a smoke point of less than. 10 millimet- res, (ii) leaves carbon residue of not less than' 1/2 per cent.,by weight when tested by Ramsbottom Carbon Residue Apparatus, (iii) is as dark as, or darker than, 0.04 Normal Iodine sol- ution when tested by colour comparison test, and (iv) possesses a viscosity of less than 100 seconds by Redwood I Viscometer at 37.8Deg. C : --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S.52 & Sch. III. Pt. I. 3 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 35 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[2710.40 -Diesel oil, not elsewhere specified, that is to say, any hydrocarbon oil, which satisfies the following requirements:- [10 ]5 (i)has a smoke Point Of less than 10 milli- metres; (ii) leaves carbon resi- due of not less than 1/4 per cent. by weight when tested by Ramsbottom carbon Residue Apparatus; (iii) is as dark as or darker than 0.04 Normal Iodine solution when tested by colour compar- ison test; and (iv)possessess a visco- sity of less than 100 seconds by Redwood I Viscometer at 37.8 Deg. C. 2710.50 -Furnace oil, that is to say, any hydrocarbon oil which is ordinarily used as furnace fuel and not suitable for use in spark- ignition engines and which sati- sfies the following requirements:- [10 ]5 (i)has a smoke point of less than 10 millimetres, (ii) leave s carbon resi- due of not less than 1/4 per cent. by weight when tested by Ramsbottom Carbon Residue Apparatus, (iii) is as dark as, or darker than, 0.04 Normal Iodine Solution when tested by colour comparison test, and (iv) possesses a viscosity of 100 seconds or more by Redwood I Viscometer at 37.8 Deg. C. 2710.60 -Lubricating oil, that is to say, any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flash point below 94 Deg. C. [10 ]5 --------------------------------------------------------------------- 2 Subs. by Act 26 of 1988. S.81 & Sch. III. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 36 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2710.70 -Hydrocarbon oil which has its flash point at or above 94 Deg. C. and is ordinarily used for the batching of jute or other fibre [10 ]5 2710.80 -Lubricating greases [10 ]5 -Other : 2710.91 -Mineral turpentine oil [10 ]5 2710.92 -Mineral colza oil [10 ]5 2710.93 -Flushing oil [10 ]5 2710.94 -Household oil [10 ]5 2710.95 -Base mineral oils (suitable for use in the manufacture of lubricating oils and greases, including mineral oils commonly known as transformer oil base stock or transformer oil feed stock.) [10 ]5 2710.99 -Other [10 ]5 27.11 PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS -Liquified: 2711.11 -Natural gas [10 ]5 2711.12 -Ethylene, propylene, butylene and butadene [10 ]5 2711.19 -Other [10 ]5 -In gaseous state : 2711.21 -Natural gas [10 ]5 2711.29 -Other [10 ]5 27.12 PETROLEUM JELLY; PARAFFIN WAX, MICRO CRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS I OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER, OR, NOT COLOURED 2712.10 -Petroleum jelly [10 ]5 2712.20 -Waxes, all sorts [10 ]5 ---------------------------------------------------------------------- 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 37 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2712.90 -Other [10 ]5 27.13 PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMIN- OUS MINERALS. -Petroleum coke : 2713.11 -Not calcined [10 ]5 2713.12 -Calcined [10 ]5 3[2713.20 -Petroleum bitumen [10 ]5 2[2713.30 -Other residues of petroleum oils or of oils obtained from bituminous minerals, inclu- ding Heavy Petroleum Stock, Low Sulphur Heavy Stock and other residual fuel oils [10 ]5 27.14 BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS [-Bitumen and asphalt, straight grade:]1 3[2714.10 -Bituman and asphalt, straight [10 ]5 grade 2714.90 -Other [10 ]5 27.15 BITUMINOUS MIXTURES (IN'CLUDING EMULSIONS, SUSPENSIONS AND SOLU- TIONS) BASED ON NATURAL ASPHP- HALT; ON NATURAL BITUMEN,ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON 'MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS)

[- Cut back bitumen or asphalt:]1

(1) (2) (3) (4) --------------------------------------------------------------------- 2[I.CHEMICAL ELEMENTS 28.01 FLUORINE, CHLORINE, BROMINE AND IODINE 2801.10 -Chlorine (Including liquified or solidified gas) [20 ]9 2801.90 -Other [20 ]9 28.02 2802.00 -SULPHUR, SUBLIMED OR PRECIPITA- TED; COLLOIDAL SULPHUR [20 ]9 28.03 2803.00 CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED) [20 ]9 28.04 HYDROGEN, RARE GASES AND OTHER NON-METALS -Oxygen (including liquified or solidified gas): 2804.11 -In cylinder [20 ]9 2804.12 -Supplied through pipeline [20 ]9 2804.13 -In liquid form [20 ]9 2804.90 -Other [20 ]9 28.05 2805.00 ALKALI OR ALKALINE'-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTERALLOYED; MERCURY [20 ]9 II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 28.06 HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID 2806.10 -Hydrogen chloride (hydrochloric acid) [20 ]9 2806.90 -Other [20 ]9 28.07 2807.00 -SULPHURIC ACID AND ANHYDRIDES THEREOF; OLEUM [20 ]9 28.08 -NITRIC ACID; SULPHONITRIC ACIDS 2808.10 -Nitric acid [20 ]9 2808.90 -Other [20 ]9 28.09 2809.00 DIPHOSPHORUS PENTAOXIDE; PHOSE- PHORIC ACID AND POLYPHOSPHORIC ACIDS' [20 ]9 28.10 2810.00 OXIDES OF BORON;BORIC ACIDS [20 ]9 28.11 OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2811.10 -Carbon dioxide [20 ]9 2811.90 -Other [20 ]9 -2 - III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 28.12 2812.00 HALIDES AND HALIDE OXIDES OF NONMETALS [20 ]9 28.13 2813.00 SULPHIDES OF NON-METALS; COMME- RCIAL PHOSPHORUS TRISULPHIDE [20 ]9 IV. INORGANIC BASES AND OXIDES, HY- DROXIDES AND PEROXIDES OF METALS 28.14 2814.00 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION [20 ]9 28.15 2815.00 SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM [20 ]9 28.16 2816.00 HYDROXIDE AND PEROXIDE OF MAG- NESIUM; OXIDES, HYDROXIDES AND PEROXIDES OF STRONTIUM OR BARIUM [20 ]9 28.17 ZINC OXIDE; ZINC PEROXIDE 2817.10 -Zinc oxide [20 ]9 2817.90 -Other [20 ]9 28.18 7["ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE"] 2818.10 -Aluminium hydroxide [20 ]9 2818.90 -Other [20 ]9 28.19 2819.00 CHROMIUM OXIDES AND HYDROXIDLS [20 ]9 28.20 2820.00 MANGANESE OXIDES [20 ]9 28.21 IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70 OR MORE BY WEIGHT OF COMBINED IRON EVALU- ATED AS Fe2O2 2821.10 lion oxides and Hydroxides [20 ]9 2821.90 -Other [20 ]9 28.22 2822.00 -COBALT OXIDES AND HYDROXIDES, COMMERCIAL COBALT OXIDES [20 ]9 28.23 2823.00 TITANIUM OXIDE [20 ]9 28.24 2824-00 LEAD OXIDES; RED LEAD AND ORANGE LEAD [20 ]9 28.25 2825.00 HYDRAZINE, AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES [20 ]9 V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 28.26 2826.00 FLUORIDES; FLUOROSILICATES, FLUO- ROALUMINATES AND OTHER COMPLEX FLUORINE SALTS [20 ]9 28.27 2827.00 CHLORIDES,CHLORIDE OXIDES AND CHLO- RIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES [20 ]9 28.28 HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITE; CHLORITES; HYPOBROM- ITES 2828.10 -Bleaching paste and powder [20 ]9 2828.90 -Other [20 ]9 3[28.29 CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES 2829.10 -Potassium Chlorate [20 ]9 2829.90 -Other [20 ]9 28.30 2830.00 SULPHIDES; POLYSULPHIDES [20 ]9 28.31 DITHIONITES AND SULPHOXYLATES 2831.10 -Sodium hydrasulphite [20 ]9 2831.90 -Other [20 ]9 28.32 2832.00 SULPHITES; THIOSULPHATES [20 ]9 28.33 2833.00 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) [20 ]9 28.34 2834.00 NITRITES; NITRATES [20 ]9 28.35 2835.00 PHOSPHINATES (HYPOPHOSPhITES), PHOSPHONATES (PHOSPHITES), PHOSPHATES AND POLYPHOSPHATES [20 ]9 28.36 CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE 2836.10 -Soda ash [20 ]9 2836.20 -Bicarbonate of soda [20 ]9 2836.90 -Other [20 ]9 28.37 2837.00 CYANIDES CYANIDE OXIDES AND COM- PLEX CYANIDES [20 ]9 28.38 2838.00 FULMINATES, CYANATES AND THIOCYA- NATES [20 ]9 28.39 SILICATES; COMMERCIAL ALKALI METAL SILICATES 2839.10 -Sodium silicate [20 ]9 2839.90 -Other [20 ]9 28.40 2840.00 BORATES; PEROXOBORATES (PERBOR- ATES) [20 ]9 28.41 SALTS OF OXOMETALLIC OR PEROXOMET- ALLIC ACIDS 2841.10 -Sodium dichromate [20 ]9 2841.20 -Potassium dichromate [20 ]9 2841.30 -Potassium Permanganate [20 ]9 2841.90 -Other [20 ]9 28.42 2842.00 OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS, EXCLUDING AZIDES [20 ]9 VI. MISCELLANEOUS 28.43 2843.00 COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED: AMALGAMS OF PRECIOUS METALS [20 ]9 28.44 2844.00 RADIOACTIVE CHEMICAL,ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPO- UNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS [20 ]9 28.45 ISOTOPES OTHER THAN THOSE OF HEADING NO. 28.44; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMI- CALLY DEFINED 2845.10 -Heavy water(deuterium oxide) [20 ]9 2845.90 -Other [20 ]9 28.46 2846.00 COMPOUNDS,INORGANIC OR ORGANIC, OF RARE EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS [20 ]9 28.47 2847.00 HYDROGEN PEROXIDE WHETHER OR NOT SOLIDIFIED WITH UREA [20 ]9 28.48 2848.00 PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS [20 ]9 28.49 CARBIDES, WHETHER OR NOT CHEMI- CALLY DEFINED 2849.10 -Calcium Carbide [20 ]9 2849.90 -Other [20 ]9 28.50 2850.00 -7["HYDRIDES, NITRIDES, AZIDES SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING NO. 28.49"] [20 ]9 28.51 2851.00 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILIED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS OTHER THAN AMAL- GAMS OF PRECIOUS METALS [20 ]9 --------------------------------------------------------------------- 2 Subs. by Act 65 of 1986, S.2 and II. (w.e.f. 10-2-1987). 3 Subs. by Act 11 of 1987, S.95 and Sch. III. 7 Subs. by Act 18 of 1992, S.114 & 3rd Sch. 9 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. -------------------------------------------------------------------- 42 CHAP ORGANIC CHEMICALS CHAPTER 29 ORGANIC CHEMICALS 2[NOTES 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities) except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) The products of heading Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined; (d) The products mentioned in (a), (b) or (c) above dissolved in water; (e) The products mention4d in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser necessary for their preservation or transport; (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; (h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and dia zotisable amines and their salts. 2. This Chapter does not cover: (a) Goods of heading No. 15.01 or glycerol (heading No. 15.06); (b) Ethyl alcohol; (c) Methane or propane (Chapter 27); (d) The compounds of carbon mentioned in Note 2 to Chapter 28; (e) Urea (Chapter 31); (f) Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.04), or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12); (g) Enzymes,(heading No. 35.07); (h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefiedgas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading No. 36.06); (ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers of heading No. 38.23; or (k) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01). 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4. In heading Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20 any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulpbohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as "nitrogen- functions" for the purposes of heading No. 29.29. For the purposes of heading Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "Oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups), referred to in heading Nos. 29.05 to 29.20. 5. (a) The esters of acid-function organic compounds of sub- Chapters I to VII with organic compounds of these subChapters 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 or glycerol 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 VT and Note 2 to Chapter 28:

(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 No. 29.42, are to be classified in the heading appropriate to the organic compound; and

(2) Salts formed between organic compounds of subChapters I to X or heading No. 29.42 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. (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohol,; except in the case of ethanol and glycerol (heading No, 29.05). (e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. 6. The compounds of heading Nos. 29.30 and 29.31 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, mercury or lead) directly linked to carbon atoms. Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31 (other organo-inorganic compounds) do not Include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, 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 deri- vatives). 7. Heading Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids [or imides of bolybasic acids]3 These provisions apply only when the ring-position heteroatoms are those resulting solely from the cyclising function or functions here listed. 8. The 'normal pressure" in sub-heading No. 2901.10 means the pressure equivalent to 760 millimetres of Mercury. 9. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the, purposes of this Note, "ALCOHOL", "OPIUM", "INDIAN HEMP", "NARCOTIC DRUGS" and "NARCOTICS" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 10. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual sub-heading named "Other" in the series of sub-headings concerned."] 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other 'than stereoisomers), whether or not saturated (Chapter 27); (c) The products mentioned in (a) or (b) above dissolved in water; (d) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for, specific use rather than for general use; (e) The products mentioned in (a), (b), (c) or (d) above with an added stabiliser necessary for their preservation or transport; (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; ---------------------------------------------------------------------- 2 Subs. by Act 65 of 1986, S.2 and Sch.II (w.e.f. 10-2-1987). 3 Subs. by Act 18 of 1992, S.114 & 3rd Sch. ---------------------------------------------------------------------- 44 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[I. HYDROCARBONS AND THEIR HALO- GENATED SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.01 ACYCLIC HYDROCARBONS 2901.10 -Acetylene (whether in dissolved [20 ]7 condition or not) 2901.90 -Other [20 ]7 29.02 2902.00 CYCLIC HYDROCARBONS [20 ]7 29.03 HALOGENATED DERAIVATIVES OF HYDRO- CARBONS 2903.10 Chlorofluoro hydrocarbons of [20 ]7 methane or ethane 2903.90 -Other [20 ]7 29.04 2904.00 SULPHONATED, NITRATED OR NITRO- [20 ]7

[20 ]7

[20 ]7

(1) (2) (3) (4) --------------------------------------------------------------------- 30.01 3001.00 GLANDS OR OTHER ORGANS DRIED, [15 ]4 WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THE- RAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUB- STANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSE- WHERE SPECIFIED OR INCLUDED 30.02 3002.00 [AHTISERA AND OTHER BLOOD FRACT- Nil IONS]1 VACCINES, TOXINS, CULTURES OF MICROORGANISMS (INCLUDING FER- MENTS BUT EXCLUDING YEASTS) AND SIMILAR PRODUCTS 2[30.03 MEDICAMENTS (INCLUDING VETERINARY MEDICAMENTS) 3003.10 -Patent or proprietary medica- 15 ments, other than those medica- ments which are exclusively Ayurvedic, Unani, Siddha, Homo- eopathic or Biochemic 3003.20 -Medicaments (other than patent Nil or proprietary) other than those which are exclusively used Ayurvedic, Unani, Siddha, Homoeo- pathic or Bio-chemic systems 3003.30 -Medicaments, including those used 3[15 ] in Ayurvedic, Unani, Siddha, Homo- eopathic or Biochemic systems -------------------------------------------------------------------- 1 Subs. by Act 65 of 1986, s. 2 and Sch. II (w.e.f. 10-2-1987). 3 Subs. by Act 13 of 1989, s. 36 & Sch. IV. 4 Subs. by Act 12 of 1990, s. 66 & Sch. III. ------------------------------------------------------------------- 50 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 30.04 3004.00 WADDING, GAUZE, BANDAGES AND [15 ]1 SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUB- STANCES OR PUT UP IN FORMS OR PACKINGS FOR MEDICAL, SUR- GICAL, DENTAL OR VETERINARY PURPOSES 30.05 PHARMACEUTICAL GOODS, NOT ELSE- WHERE SPECIFIED 3005.10 -Chemical contraceptives Nil 3005.20 -Dental cements and other dental [15 ]1 fillings 3005.90 -Other [15 ]1 --------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt. I. --------------------------------------------------------------------- 51 CHAP FERTILISERS CHAPTER 31 FERTILISERS 2 [NOTES 1. This Chapter does not cover: (a) Animal blood of Chapter 5; (b) Separate chemically defined compounds [other than those answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5 below]; (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g. each, of heading No. 38.23; optical elements of potassium chloride (heading No. 90.01). 2. Heading No. 31.02 applies only to the following goods: (A) Goods which answer to one or other of the descriptions given below: (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) Ammonium sulphate, whether or not pure; (v) Double salts (whether or not pure) or mixtures of, calcium nitrate and ammonium nitrate; (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (vii) Calcium cyanamide, whether or not pure or treated with oil; (viii) Urea, whether or not pure. (B) Fertilizers consisting of any of the goods described in (A) above mixed together. (C) Fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances. (D) Liquid fertilizers consisting of the goods of sub-para- graph (A) (R) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal-solution. 3 Reading No. 31.08 applies only to the following goods: (A) Goods which answer to one or other of the descriptions given below- (i) Basic slag; (ii) Natural phosphates of Chapter 25, calcined or further heat-treated than for the removal of impurities; (iii) Superphosphates (single, double or triple); (iv) Calcium hydrogenorthophosphate containing not less than 0.2 per cent. by weight of flourine calculated on the dry anhydrous product. (B) Fertilizers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the flourine content limit. (C) Fertilizers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the flourine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4. Heading No. 31.04 applies only to the following goods; (A) Goods which answer to one or other of the descriptions given below: (i) Crude natural postassium salts (for example, carnallite, kainite and sylvite); (ii) Postassium chloride, whether or not pure, except as provided in NOte. 1(c) above; (iii) Postassium sulphate, whether or not pure; (iv) Magnesium postassium sulphate, whether or not pure. (B) Fertilizers consisting of any of the goods described in (A) above mixed together. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading No. 31.05. 6. For the purpose of heading No. 31.05, 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.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 31.01 3101.00 ANIMAL OR VEGETABLE FERTILISERS, Nil WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS 31.02 3102.00 MINERAL OR CHEMICAL FERTILISERS, [20 ]4 NITROGENOUS 31.03 3103.00 MINERAL OR CHEMICAL FERTILISERS, [20 ]4 PHOSPHATIC 31.04 3104.00 MINERAL OR CHEMICAL FERTILISERS, [20 ]4 POTASSIC 31.05 3105.00 MINERAL OR CHEMICAL FERTILISERS [20 ]4 CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS, NITROGEN, PHOSPHOROUS AND POTASSIUM; OTHER FERTILISERS -------------------------------------------------------------------- CHAP TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS, PAINTS AND VARNISHES; PUTTY,FILLERS AND OTHER MASTICS; INKS CHAPTER 32 TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS, PAINTS AND VARNISHES; PUTTY, FILLERS AND OTHER MASTICS; INKS NOTES 1. This Chapter does not cover: (a) Separate chemically defined elements and compounds [ex- cept those falling within heading No. 32.03 or 32,04, inorganic pro. ducts of a kind used as luminophores (heading No. 32.06) glass obtained from fused quartz or other fused silica in the forms provided in heading No. 32.07 and also dyes or other colouring matter (heading No. 32.12)]; (b) Tannates and other tannin derivatives of products falling within Chapter 29 or Chapter 35; or (c) Mastics of asphalt and bituminous mastics (Chapter 27). 2. Heading Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on 3[coluring matter] (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.05 or Chapter 28, metal ---------------------------------------------------------------------- 4 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 52 flakes and metal powders), of a kind used for coloring any material or used as ingredients in the manufacture of colouring preparations The headings do not apply, however, to pigments dispersed in non-aqueous manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32,09, 32.10, 32.12, 32.13 or 32.15. 3. Heading No. 32.08, includes solutions (other than collodions) consisting of any of the products specified in heading Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution. 4. The 'stamping foils' in heading No. 32.12 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. 5. The '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[6. In relation to synthetic organic dyes (including pigment dyes) of heading No. 32.04, conversion of unformulated, unstandardised or unprepared forms (for example, wet cakes) of such dyes by- (a) reduction in particle size, (b) addition of dispersing agents or diluents, or (c) adoption of any other treatment, into their formulated, standardised or prepared forms ready for use in the process of dyeing shall amount to "manufacture-".'; 2[7. Heading No. 32.04 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes."]; ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) ----------------------------------------------------------------- 32.01 3201.00 TANNING EXTRACTS OF VEGETABLE [20 ]3 ORIGIN; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERI- VATIVES 32.02 3202.00 SYNTHETIC ORGANIC TANNING SUBSTAN- [20 ]3

[20 ]3

(1) (2) (3) (4) --------------------------------------------------------------------- 2[32.04 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS , BASED ON SYNTHETIC ORGANIC COLOURING MATTER AS SPECI- FIED IN NOTE 2 TO THIS CHAPTER; SYN- THETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED -Pigments and preparations based thereon 3204.11- -In unformulated or unstandardised [20 ]5 or unprepared forms, not ready for use 3204.19- -Other [20 ]5 -Synthetic organic dyes and pre- parations based thereon : 3204.21- -In unformulated or unstandardi- [20 ]5 sed. or unprepared forms, not ready for use 3204.29- -Other [20 ]5 3204.30 -Synthetic organic products of a [20 ]5 kind used as fluorescent bright- ening agents or as luminophores 3204.90 -Other [20 ]5 32.05 3205.00 COLOUR LAKES; PREPARATIONS BASED [20 ]5 ON COLOUR LAKES AS SPECIFIED IN NOTE 2 TO THIS CHAPTER 32.06 OTHER COLOURING MATTER; PREPARAT- IONS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER, OTHER THAN THOSE OF HEADING NO. 32.03,32.04 OR 32.05; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHE- THER OR NOT CHEMICALLY DEFINED 3[3206.10 -pigments [20 ]5 3206.20 -Inorganic products of a kind [20 ]5 used as luminophores 3206.90 -Other [20 ]5 --------------------------------------------------------------------- 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 54 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 32.07 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, ENAMEL- LING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES 3207.10 -Glass frit and other glass, in [20 ]2 the form of powder, granules or flakes 3207.90 -Other [20 ]2 32.08 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHETHER OR NOT MODIFIED, DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLU- TIONS AS DEFINED IN NOTE 3 TO THIS CHAPTER 3208.10 -Based on polyesters [30 ]2 3208.20 -Based oil acrylic or vinyl [30 ]2 polymers 3208.30 -Based on cellulose, nitrate or [30 ]2 other cellulose derivatives 3208.40 -Insulating varnish [20 ]2 3208.90 -Other [30 ]2 32.09 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHETHER OR NOT MODIFIED, DISPERSED OF, DISSOLVED IN AN AQUEOUS MEDIUM 3209.10 -Based on acrylic or vinyl [30 ]2 polymers 3209.20 -Oil bound distemper [30 ]2 3209.90 -Other [30 ]2 -------------------------------------------------------------------- 2 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. -------------------------------------------------------------------- 55 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 32.10 OTHER PAINTS AND VARNISHES (INCLU- DING ENAMELS, LACQUERS AND DISTEM- PERS), PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHFR 3210.10 -Dry distemper, including cement [20 ]3 based water paints 3210.20 -Water pigments of a kind used for [20 ]3 finishing leather 3210. 90 -Other [20 ]3 32.11 3211.00 PREPARED DRIERS [20 ]3 32.12 PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NONAQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF' A KIND USED IN THE MANUFACTURE OF PAINTS (INCLU- DING ENAMELS); STAMPING FOILS; 1[DYES AND OTHER COLOURING MA-

[20 ]3

(1) (2) (3) (4) --------------------------------------------------------------------- 2[32.04 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS , BASED ON SYNTHETIC ORGANIC COLOURING MATTER AS SPECI- FIED IN NOTE 2 TO THIS CHAPTER; SYN- THETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED -Pigments and preparations based thereon 3204.11- -In unformulated or unstandardised [20 ]5 or unprepared forms, not ready for use 3204.19- -Other [20 ]5 -Synthetic organic dyes and pre- parations based thereon : 3204.21- -In unformulated or unstandardi- [20 ]5 sed. or unprepared forms, not ready for use 3204.29- -Other [20 ]5 3204.30 -Synthetic organic products of a [20 ]5 kind used as fluorescent bright- ening agents or as luminophores 3204.90 -Other [20 ]5 32.05 3205.00 COLOUR LAKES; PREPARATIONS BASED [20 ]5 ON COLOUR LAKES AS SPECIFIED IN NOTE 2 TO THIS CHAPTER 32.06 OTHER COLOURING MATTER; PREPARAT- IONS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER, OTHER THAN THOSE OF HEADING NO. 32.03,32.04 OR 32.05; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHE- THER OR NOT CHEMICALLY DEFINED 3[3206.10 -pigments [20 ]5 3206.20 -Inorganic products of a kind [20 ]5 used as luminophores 3206.90 -Other [20 ]5 --------------------------------------------------------------------- 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 54 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 32.07 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, ENAMEL- LING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES 3207.10 -Glass frit and other glass, in [20 ]2 the form of powder, granules or flakes 3207.90 -Other [20 ]2 32.08 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHETHER OR NOT MODIFIED, DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLU- TIONS AS DEFINED IN NOTE 3 TO THIS CHAPTER 3208.10 -Based on polyesters [30 ]2 3208.20 -Based oil acrylic or vinyl [30 ]2 polymers 3208.30 -Based on cellulose, nitrate or [30 ]2 other cellulose derivatives 3208.40 -Insulating varnish [20 ]2 3208.90 -Other [30 ]2 32.09 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHETHER OR NOT MODIFIED, DISPERSED OF, DISSOLVED IN AN AQUEOUS MEDIUM 3209.10 -Based on acrylic or vinyl [30 ]2 polymers 3209.20 -Oil bound distemper [30 ]2 3209.90 -Other [30 ]2 -------------------------------------------------------------------- 2 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. -------------------------------------------------------------------- 55 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 32.10 OTHER PAINTS AND VARNISHES (INCLU- DING ENAMELS, LACQUERS AND DISTEM- PERS), PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHFR 3210.10 -Dry distemper, including cement [20 ]3 based water paints 3210.20 -Water pigments of a kind used for [20 ]3 finishing leather 3210. 90 -Other [20 ]3 32.11 3211.00 PREPARED DRIERS [20 ]3 32.12 PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NONAQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF' A KIND USED IN THE MANUFACTURE OF PAINTS (INCLU- DING ENAMELS); STAMPING FOILS; 1[DYES AND OTHER COLOURING MA- TTER PUT UP IN FORMS (FOR EXAMPLE, BALLS, TABLETS AND THE LIKE) OR SMALL PACKINGS (FOR EXAMPLE, SA- CHETS OR BOTTLES OF LIQUID) OF A KIND USED FOR DOMESTIC OR LABO- RATORY PURPOSES]; 3212.10 -Stamping foils [20 ]3 2[3212.20-Aluminium paste [20 ]3 3212.90 -Other [20 ]3 32.13 3213.00 ARTISTS, STUDENTS' OR SIGNBOARD [20 ]3 PAINTERS' COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS 32.14 3214.00 GLAZIERS' PUTTY, GRAFTING PUTTY, [20 ]3 RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NONREFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE, BUT EXCLUDING PRIMERS (HE- ADING NO. 32.08), VARNISHES (HE- ADING NO. 32.09) 32.15 3215.00 PRINTING INK, WRITING OR DRAWING [20 ]3 INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID --------------------------------------------------------------------- 3 Subs. by Act 32 of 1994, s62 (a) & 3rd Sch. --------------------------------------------------------------------- 56 CHAP ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC ORTOILET PREPARATIONS CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS NOTES 1.This Chapter does not cover: (a) Soap or other products of heading No. 34.01; (b) Gum, wood or sulphate turpentine or other products of Chapter 38; or (c) Perfumery, cosmetics and toilet preparations containing alcohol or opium, Indian hemp or other narcotics and for this purpose, these expressions have the meanings respectively assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 2. Heading Nos. 33.03, to 33.08 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form, clearly specialised to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary, quartive or prophylactic value. 3. The perfumery, cosmetic or toilet preparations' in heading No. 33.07 applies, inter alia, to the following products: scented sachets; 1***perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. 4. In relation to products of heading Nos. 33.03, 33.04 and 33.05, conVersion of powder into tablets. labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the products marketable to the consumer, shall be construed, as 'manufacture'. 2["5. Heading No. 33.04 applies, inter alia, to the following products: beauty creams, vanishing creams, cold creams, make-up creams, cleansing creams, skinfoods, skin tonics face powders, baby Powders, toilet powders, talcum powders and grease paints, lipsticks, eye shadow and eyebrow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody and barrier creams to give protection against skin irritants. 6. Heading No. 33.05 applies, inter alia, to the following products; brilantines, perfumed hair oils, hair lotions, pomades and creams, hair dyes (in whatever form), shampoos, whether or not containing soap or organic surface active agents.]; ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 33.01 3301.00 ESSENTIAL OILS (TERPENELESS OR [30 ]4 NOT), INCLUDING CONCRETES AND AB- SOLUTES; RESINOIDS; CONCENTRATES OF ESSENTIAL OILS; IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE TERPENIC BYPRODUCTS OF THE DETER- PENATION OF ESSENTIAL OILS; AQU- EOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS -------------------------------------------------------------------- 4 Subs. by Act 32 of 1994, s. 62 (a) & 3rd. Sch. -------------------------------------------------------------------- 57 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 33.02 MIXTURE OF ODORIFEROUS SUBSTANCES AND MIXTURES WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY, 2[3302.10 -Of a kind used in the food or be- [30 ]5 verage industry 3302.90 -Other [30 ]5 33.03 3303.00 PERFUMES AND TOILET WATERS,NOT [30 ]5 CONTAINING THE SUBSTANCES SPECIFIED IN NOTE 1 (C) TO THIS CHAPTER 33.04 3304.00 3[BEAUTY OR MAKE-UP PREPARATIONS [50 ]5 AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN AND SUNTAN PRE- PARATIONS; MANICURE OR PEDICURE PREPARATIONS"] 33.05 [PREPARATIONS FOR USE ON THE HAIR]3 ---------------------------------------------------------------------- 3 Subs. by Act 65 of 1986, s. 2 & Sch. II (w.e.f. 10-2-1987). 5 Subs. by Act 32 of 1994, s. 62(a) 3rd Sch. ---------------------------------------------------------------------- 56 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 3305.10 -Perfumed hair oils [30 ]3 3305.90 -Other [50 ]4 33.06 3306.000 PREPARATIONS FOR ORAL OR DENTAL [30 ]4 HYGEINE, INCLUDING DENTIFRICES (FOR EXAMPLE, TOOTHPASTE AND TOOTH-POWDER) AND DENTURE FIX- ATIVE PASTES AND POWDERS 2[33.07 PRE-SHAVING, SHAVING OR AFTER-SHAVE PREPARATIONS [NOT CONTAINING SUB- STANCES SPECIFIED IN NOTE 1 (c) TO THIS CHAPTER], PERSONAL DEO- DORANTS, BATH PREPARATIONS, DEPIL- ATORIES AND OTHER PERFUMERY, COSME- TICS OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLU- DED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES 3307.10 -Pre-shave, shaving"or after-shave [50 ]4 preparations 3307.20 -Personal deodorants and anti per- 4[50 ] spirants 3307.30 -Perfumed bath salts and other [50 ]4 bath preparations Preparations for perfuming or de- odorizing rooms, including odori- ferous preparations used during religious rites : 3307.41- - 'Agarbatti', 'Dhoop' and similar Nil Preparations in whatever form 3307.49- -Other 4[30 ] 3307.90- -Other [50 ]4

(10) in Chapter 35, ------------------------------------------------------------------- CHAP SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PAS CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER NOTES 1. This Chapter does not cover: (a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (Chapter 15); ---------------------------------------------------------------------- 3 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 4 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ------------------------------------------------------------------- 59 (b) Separate chemically defined compounds; or (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface- active agents (Chapter 33). 2. For the purposes of heading No. 34.01, 'soap' applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No., 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading No. 34.05 as "scouring powders and similar preparations". 3. For the purposes of heading No. 34.02, 'organic surface- active agents' are products which when mixed with water at a concentration of 0.5 per cent. at 20' C and left to stand for one hour at the same temperature, (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4.5X10 = N/m (45) dyne/cm) or less. 4. In heading No. 34.03, 'petroleum oils and oils obtained from bituminous minerals applies to the products defined in Note 2 to Chapter 27. 5. In heading No. 34.04, subject to the exclusions provided below, artificial waxes and prepared waxes' apply 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. This heading does not apply to: (i)[Products of chapter 15 ad heading no 34.02]1 even if having a waxy character; (ii) Unmixed animal waxes' and unmixed vegetable waxes, whether or not [refined or coloured]2 of Chapter 15; (iii) Mineral waxes and similar products of Chapter 27, whether or not intermixed or merely coloured; or (iv) Waxes mixed with, dispersed or dissolved in a liquid medium. 3[6. In relation to products of sub-heading No 3402.90, packing or repacking into smaller packs, including packing or repacking of bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to "manufacture".] ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III. Pt. I. 2 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. --------------------------------------------------------------------- 60 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 34.01 SOAP; ORGANIC SURFACEACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NON- WOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT 2[340.10 -Soap in any form 6[20 ] 3401.20 -Organic surface active products [30 ]5 and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes 3401.30 -Paper, wadding, felt and non- [20 ]5 wovens, impregnated, coated or covered with soap or detergent 34.02 ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP) ; SURFACE- ACTIVE PREPARATIONS, WASHING PRE- PARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEA- NING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP 3402.10 -Sulphonated castor oil, fish oil [30 ]6 or sperm oil 3402.90 -Other [30 ]6 34.03 3403.00 LUBRICATING PREPARATIONS (INCLU- [20 ]6 DING CUTTING-OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI RUST OR ANTI CORROSION PREPARATIONS AND MOULD RELEASE PRE- PARATIONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FURSKINS OR OTHER MATERIALS, ------------------------------------------------------------------- 5 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ------------------------------------------------------------------- 61 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- BUT EXCLUDING PREPARATIONS CON- TAINING, AS BASIC CONSTITUENTS, 70 OR MORE BY WEIGHT OF PETRO- LEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS 34.04 3404.00 ARTIFICIAL WAXES AND PREPARED [20 ]2 WAXES 34.05 POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL; SCOURING PASTES AND POWDERS AND SIMILAR PREPARA- TIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RU- BBER, IMPREGNATED, COATED OR CO- VERED WITH SUCH PREPARATIONS), EX- CLUDING WAXES OF HEADING NO. 34.40. 3405.10 -Polishes, creams and similar [20 ]1 preparations for footwear or leather 3405.20 -Polishes, creams and similar [20 ]1 preparations for the main- tenance of wooden furniture, floors or other woodwork 3405.30 -Polishes and similar prepara- [20 ]1 tions for coachwork, other than metal polishes 3405.40 -Scouring pastes and powders [20 ]1 and other scouring preparations 3405.90 -other [20 ]1 34.06 3406.00 CANDLES, TAPERS AND THE LIKE [20 ]2 34.07 3407.00 MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS 'DENTAL WAX' OR AS `DENTAL IMPRESSION COM- POUNDS' IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CAL- CINED GYPSUM OR CALCIUM SULPHATE) ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt. I. 2 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 62 CHAP ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; CLUES; ENZYMES CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; CLUES; ENZYMES NOTE 1. This Chapter does not over: (a) Yeasts (Chapter 21); (b) Blood fractions ( other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments and other products of Chapter 30; (c) Enzymatic preparations for pre-tanning (Chapter 32); (d) Enzymatic soaking nor washing preparations and other products of Chapter 30; (e) Hardened proteins (Chapter 39); or (f) Gelatin products of the printing industry (Chapter 49); 2[2. For the purposes of heading No. 35.05, the term 'dextrins' means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance not exceeding 10 per cent. Such products with a reducing sugar content exceeding 10 per cent. fall in heading No. 17.02]; ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[35.01 3501.00 CASEIN, CASEINATES AND OTHER [20 ]4 CASEIN DERIVATIVES; CASEIN GLUES 35.02 3502.00 ALBUMINS, ALBUMINATES AND OTHER [20 ]4 ALBUMIN DERIVATIVES 35.03 3503.00 GELATIN [INCLUDING GELATIN IN RECT- 4[20 ] ANGULAR (INCLUDING SQUARE), SHEETS WHETHER OR NOT SURFACE WORKED OR COLOURED] AND GELATIN DERIVATIVES; ISINGLASS; OTHER GLUES OF ANIMAL ORIGIN,EXCLUDING CASEIN GLUES OF HEADING NO. 35.01 35.04 3504.00 PEPTONES AND THEIR DERIVATIVES; OTH- 4[20 ] ER PROTEIN SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE SPECI- FIED OR INCLUDED; HIDE POWDER, WH- ETHER OR NOT CHROMED 35.05 DEXTRINS AND OTHER MODIFIED STARC- HES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS OR OT- HER MODIFIED STARCHES 3505.10 -Esterified starches 5[20 ] 3505.20 -Dextrins and other modified star- ches 4[20 ] 3505.90 -Other 4[20 ] 35.06 3506.00 PREPARED GLUES AND OTHER [PRE- PARED ADHESIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED 5[20 ] 35.07 3507.00 ENZYMES; PREPARED ENZYMES NOT ELSE- WHERE SPECIFIED OR INCLUDED 4[20 ] --------------------------------------------------------------------- CHAP EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORICALLOYS, CERTAIN COMBUSTIBLE PREPARATIONS CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS, CERTAIN COMBUSTIBLE PREPARATIONS NOTES 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below. 2. Articles of combustible materials in heading No. 3[36.06] applies only to :- (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol and similar prepared fuels, in solid or semi-solid form; ---------------------------------------------------------------------- 2. Subs. and ins by Act 65 of 1986, S.2 and Sch. II. (w.e.f. 10-2-1987). 3 Subs. by Act 11 of 1987, S.95 and Sch. III. 4 Subs. by Act 38 of 1993, S.46 & 3rd Sch. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 63 (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity, not exceeding 300 cm3; and (c) Resin torches, firelighters and the like. 3. For the purposes of heading No. [36.05]3 match includes a firework in the form of a match; and, where a match stick has more heads than one capable of being ignited by striking, each such head should be deemed to be a match. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[36.01 3601.00 PROPELLENT POWDERS 4[20 ] 36.02 3602.00 PREPARED EXPLOSIVES, OTHER THAN PROPELLENT POWDERS 5[20 ] 36.03 3603.00 SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS 4[20 ] 36.04 FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PY- ROTECHNIC ARTICLES 3604.10 - Fireworks 5[20 ] 3504 90 - Other 5[20 ] 36.05 3605.00 MATCHES,OTHER, THAN PYROTECHNIC Rs. 1.30 for ARTICLES OF HEADING NO. 36.04 every 1000 matches or fraction the- reof. 36.06 3606.00 FERRO-CERIUM AND OTHER PYROPHO- 5[20 ] RIC ALLOYS IN ALL FORMS; ARTI- CLES OF COMBUSTIBLE MATERIALS AS SPECIFIED) IN NOTE 2 TO THIS CHAPTER ---------------------------------------------------------------------- CHAP PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS NOTES 1. This Chapter does not cover waste or scrap materials. 2. In this Chapter, 'photographic' relates to a process which permits the formation of visible images directly or indirectly by the action of light of other forms of radiation on sensitive surfaces. 5["3. In relation to products of heading Nos. 37.01 ,37.02 and 37.03, the process of cutting, slitting, perforation or any one or more of these processes shall amount to "manufacture".] ---------------------------------------------------------------------- 2 Subs. by Act 65 of 1986, S.2 and Sch. II. (w.e.f. 10-2-1987). 3 Subs. by Act 26 of 1988,S.81 & Sch. III. 4 Subs. by Act 38 of 1993, S.46 & 3rd Sch. 5 Subs. and ins by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 64 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[37.01 PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN THE FLAT, SENSI- TISED, UNEXPOSED, WHETHER OR NOT IN PACKS 3701.10 -For X-ray 5[20 ] 3701.20 -Cinematograph films, unexposed 5[20 ] 3701.90 -Other 5[20 ] 37.02 PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PA- PERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED 3702.10 -For X-ray 5[20 ] 3702.20 -Cinematoraph films, unexposed 5[20 ] 3702.90 -Other 5[20 ] 37.03 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITIZED, UNEXPO- SED 3703.10 -Photographic paper or paperboard 5[20 ] 3703.20 -Sensitised textiles 5[20 ] 37.04 PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED 3704.10 -Photographic paper or paperboard 5[20 ] 3704.20 -Sensitised textiles 5[20 ] 37.05 3705.00 PHOTOGRAPHIC PLATES AND FILM, EX- NIL; POSED AND DEVELOPED, OTHER THAN CINEMATOGRAPH FILM 2[37.06] CINEMATOGRAPH FILMS, EX- POSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK 1[-Prints of films intended for specified purposes;] 2[3706.11]-For entry in State Awards, cleared Nil directly from the laboratory, and retained by the Central Government under the rules relating to the State Award for Films 2[3706.12]-For no-commercial exhibition to Nil and for the entertainment of troops stationed in forward areas within India or naval personnel serving in ships afloat or at the Naval Garrison at Port Blair or wider training a broad, acquired by the Ministry of Defence and cleared direct from the laboratory ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S.52 & Sch.III. Pt. I. 2 Subs. and renumbered by Act 65 of 1986, S.2 and Sch. II (w.e.f. 10-2-1987) 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 65 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[3706.13]For acquisition by the National Nil Archives of India and cleared direct from the laboratory for preservation, study and reference purposes 2[3706.14]Prints of films, which receive a Na- Nil tional Award or which are pur- chased for the Government of India for exhibition in Internat- ional Film Festivals held in India or abroad. 2[3706.20]Prints of films, certified as newsreels Nil by the Central Board of Film Certification or the Chief Producer, Films Division -Prints of short films, other than advertisements shorts : 2[3706.31]Certified as predominantly educational [Nil]3 by the Central Board of Film Certi- fication of width below 30 mm. 2[3706.32]Certified as predominantly educational [Nil]3 by the Central Board of Film Certi- fication of width 30 mm. and above 2[3706.33]Certified as a documentary film by Nil the Central Board of Film Certificati- on (1xxx) 2[3706.39]-Other [Nil]3 -Prints of feature films : 2[3706.41] Made wholly in black and white and [Nil]3 of a length not exceeding 4,000 metres 2[3706.42] Made wholly in black and white and [Nil]3 of a length exceeding 4,000 metres 2[3706.43] Made wholly or partly in colour and [Nil]3 of a length not exceeding 4,000 metres 2[3706.44] Made wholly or partly in colour and [Nil]3 of a length exceeding 4,000 metres -------------------------------------------------------------------- 1 Omitted and Subs. by Act 23 of 1986, S.52 & Sch. III. Pt. I. 2 Renumbered by Act 65 of 1986, S.2 & Sch. II (w.e.f. 10-2-1987). 3 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 66 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[376.50]-Patch prints, including logos, intend- Nil ed exclusively for the entertain- ment of children or for educational purposes 2[3706.60]-Master Positives, exposed negatives, Nil dupes and rush prints, as are not cleared for public exhibition -Prints of advertisement shorts, and films not otherwise specified : 2[3706.91] -Made wholly in black and white [Nil]4 2[3706.92] -Made wholly or partly in colour [Nil]4 2[37.07] 2[3707.00] CHEMICAL PREPARATIONS FOR PHOT- [20 ]4 OGRAPHIC USES (OTHER THAN VARNI- SHES, GLUES, ADHESIVES, AND SIMILAR PREPARATIONS) ; UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN A FORM FOR READY USE --------------------------------------------------------------------- CHAP MISCELLANEOUS CHEMICAL PRODUCTS CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS 2[NOTES 1. This Chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading No. 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth re- gulators, disinfectants and similar products;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);

(4) Products specified in Note 2 (a) or 2(c) below. (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No. 21.07). (c) Medicaments (heading No. 30.03). 2. Heading No. 38.23 includes the following goods which are not to Be classified in any other heading of this Schedule: (a) Cultured crystals (other than optical elements) weighing not less than 2.5g. each, of magnesium oxide or of the halides of the alkali or alkaline earth metals; (b) Fusel oil; Dippel's oil; (c) Ink removers; (d) Stencil correctors and other correcting fluids; and (e) Ceramic firing testers, fusible (for example, Seger cones)."] 3["3. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this NOTE, "Alcohol", "Opium", "Indian Hemp", "Narcotic drugs" and "Narcotics" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955)."] ---------------------------------------------------------------------- 2 Renambered and subs. by Act 45 of 1986, S.2 and Sch. II (w.e.f. 10-2-1987). 3 Ins. by Act 49 of 1991, S.122 & Fourth Schedule. 4 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 68 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[38.01 3801.00 ARTIFICIAL GRAPHITE; COLLOIDAL [20 ]3 OR SEMICOLLOIDAL GRAPHITE ;PREP- ARATIONS BASED ON GRAPHITE OR OTHER CARBON IN THE FORM OF PASTES, BLOCKS, PLATES OR OTHER SEMI-MANUFACTURES 38.02 3902.00 ACTIVATED CARBON; ACTIVATED NATU- [20 ]3 RAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK 38.03 3903.00 TALL OIL, WHETHER OR NOT REFINED [20 ]3 38.04 3804.00 RESIDUAL EYES FROM THE MANUFACTURE [20 ]3 OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICA- LLY TREATED. INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF HEADING NO.38.03 38.05 3805.00 GUM, WOOD OR SULPHATE TURPENTINE [20 ]3 AND OTHER TERPENIC OILS PROD BY THE DISTILATION OR OTHER TREATMENT OF CONIFEROUS WOODS ; CRUDE DIPENTENE ; SULPHITE TURPENTINE AND OTHER CRUDE PARACYMENE PINE OIL CONTAINING ALPHATERPINEOL AS THE MAIN CONS- TITUENT 38.06 ROSIN AND RESIN ACIDS, AND DERIVA- [20 ]3 TIVES THEREOF ; ROSIN SPIRIT AND ROSIN OILS ; RUN GUMS 3806. 10 -Ester gums [20 ]3 3806.20 -Run gums [20 ]3 3806.90 -Other [20 ]3 38.07 3807.00 WOOD TAR, WOOD TAR OILS;WOOD CRE- [20 ]3 OSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND SIMI- LAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH 38.08 INSECTICIDES. RODENTICIDES, FUN- GICIDES, HERBICIDES, ANTISPROU- TING PRODUCTS AND PLANT-GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS 3808.10 -Insecticides, fungicides, herbi- [20 ]3 cides, weedicides and pesticides 3808.90 -Other [20 ]3 38.09 3809.00 FINISHING AGENTS, DYE CARRIERS TO [20 ]3 ACCELERATE THE DYEING OR FIXING OF DYE-STUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRES- SINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER,LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED 38.10 3810.00 PICKING PREPARATIONS FOR METAL [20 ]3 SURFACES; FLUXES AND OTHER AUXI- LIARY PREPARATIONS FOR SOLDERING, BRAZING OR WELDING; SOLDERING, BRAZING OR WELDING POWDERS AND PASTES CONSISTING OF METAL AND OTHER MATERIALS; PREPARATIONS OF A KIND USED AS CORES OR COA- TINGS FOR WELDING ELECTRODES OR RODS 38.11 3811. 00 ANTI-KNOCK PREPARATIONS, OXIDATION [20 ]3 INHIBITORS. GUM INHIBITORS, VISC- OSITY IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED ADDITIVES FOR MINERAL OILS INCLU- DING GASOLINE) OR FOR OTHER LIQ- UIDS USED FOR THE SAME PURPOSES AS MINERAL OILS 38.12 3812.00 PREPARED RUBBER ACCELERATORS; [20 ]3 COMPOUND PLASTICISERS FOR RUBBER OR PLASTICS, NOT ELSEWHERE SPECI- FIED OR INCLUDED; ANTI-OXIDISING PREPARATIONS AND OTHER COMPOUND STABILISERS FOR RUBBER OR PLASTICS 38.13 3813.00 PREPARATIONS AND CHARGES FOR [20 ]3 FIRE-EXTINGUISHERS; CHARGED FIRE- EXTINGUISHING GRENADES 33.14 3814.00 ORGANIC COMPOSITE SOLVENTS AND [20 ]3 THINNERS, NOT ELSEWHERE SPECI- FIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS 38.15 3815.00 REACTION INITIATORS, REACTION [20 ]3 ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED 38.16 3816.00 REFRACTORY CEMENTS, MORTARS, [20 ]3 CONCRETES AND SIMILAR COMPOSI- TIONS, OTHER THAN PRODUCTS OF HEADING NO. 38.01 38.17 3817.00 MIXED ALKYLBENZENES AND MIXED [20 ]3 ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING NO. 27.07 OR 29.02 38.18 3818.00 CHEMICAL ELEMENTS DOPED FOR USE [20 ]3 IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS 38.19 3819.00 HYDRAULIC BRAKE FLUIDS AND [20 ]3 OTHER PREPARED LIQUIDS FOR HYD- RAULIC TRANSMISSION, NOT CONTA- INING OR CONTAINING LESS THAN 70 BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS 38.20 3820.00 ANTI-FREEZING PREPARATIONS AND [20 ]3 PREPARED DE-ICING FLUIDS 38.21 3821.00 PREPARED CULTURE MEDIA FOR DEVE- [20 ]3 LOPMENT OF MICRO-ORGANISMS 38.22 3822.00 COMPOSITE DIAGNOSTIC OR LABORATO- [20 ]3 RY REAGENTS, OTHER THAN THOSE OF CHAPTER 30 38.23 3823.00 PREPARED BINDERS FOR FOUNDRY, [20 ]3 MOULDS OR CORES; CHEMICAL PRO- DUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLU- DED; RESIDUAL PRODUCTS OF THE CHE- MICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED ---------------------------------------------------------------------- CHAP PLASTICS AND ARTICLES THEREOF CHAPTER 39 PLASTICS AND ARTICLES THEREOF NOTES 1. Throughout this Schedule, the expression plastics means those materials of heading Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some Subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule, any reference to 'plastics' also in- cludes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This Chapter does not cover:- (a) (1 *** ); Waxes (Chapter 27 or Chapter 34); (b) Separate chemically defined organic compounds (Chapter 29); (c) Heparin or its salts (Chapter 30); (d) Stamping foils (Chapter 32); (e) Organic surface active agents or preparations (Chapter 34); (f) Run gums or ester gums (Chapter 38); (g) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (h) Saddlery or harness or trunks, suitcases, handbags or other containers (Chapter 42); (i) Plaits, wickerwork or other articles of Chapter 46; (j) Wall coverings of Chapter 48; (k) Articles of Section XI (textiles and textile articles); (l) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks and Parts thereof); (m) Imitation jewellery (Chapter 71): (n) Articles of Section XVI (machines and mechanical or electrical appliances); ---------------------------------------------------------------------- 1 Omitted by Act 65 of 1986, S.2 and Sch. II (w.e.f. 10-2-1987). ---------------------------------------------------------------------- 70 (o) Parts of aircraft or vehicles (Section XVII); (p) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (q) Articles of Chapter 91 (for example, clock or watch cases); (r) Articles of Chapter 92 (for example, musical instruments or parts thereof); (s) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs); (t) Articles of Chapter 95, (for example, toys, games, sports requisites); or (u) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). 3. Heading Nos, 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:- (a) Liquid, synthetic polyolefins of which less than 60 per cent. by volume distils at 300 Deg. C., after conversion to 1,013 milibars when a reduced-pressure distillation method is used (heading Nos. 39.01 and 39.02); (b) Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11); (c) Other synthertic polymers with an average of at least 5 monomer units; (d) Silicones (heading No. 39.10); (e) Resols (heading No., 39.09) and other prepolymers. 4. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co- polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer. If no single comonomer predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in the numerical order among those which equally merit consideration. The expression "copolymers" covers all polymers in which no single monomer contributes 95 per cent. or more by weight to the total polymer content. 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. 71 3[6. (a) In head-mg Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms:- (i) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (ii) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. (b) Notwithstanding anything contained in NOTE 3 to this Chapter, heading Nos. 39.01 to 39.14 shall also include primary forms obtained from conversion of another primary form, falling under the same heading, and such conversion shall amount to "manufacture"]. 7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading Nos. 39.01 to 39.14). 8. For the purposes of heading No. 39.17, the expression 'tubes, pipes and hoses' means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). 'This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section, other than round, oval, rectangular '(in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading No. 39.18, the expression 'wall or ceiling coverings of plastics' applies to products in rolls, of a width not less than 45 Cms suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, 'design-printed or otherwise decorated. 10. In heading Nos. 39.20 and 39.21, the expression "Plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of, regular geometric shape, whether or not printed or otherwise surface- worked, uncut or cut into rectangles (incuding squares) but not further worked 4[when so cut] (even if they become articles ready for use). 11. 2[Heading No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of Sub- Chapter II;] 5[(a) Reservoirs tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300L;] (b) Structural elements used for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings therefor; (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (g) Large-scale shelving for assembly and permanent instal- lation, for example, in shops, workshops, warehouses; (2 xxx) ---------------------------------------------------------------------- 2 Subs. and Omitted by Act 65 of 1986, S.2 and Sch.II (w.e.f. 10- 2-1987). 3 Subs. by Act 26 of 1988, S.81 & Sch. III. 4 Subs. by Act 18 of 1992, S.114 & 3rd Sch. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 72 (i) Oramental architectural features, for example, fiutings, cupolas, dovecotes; 2[and] (j) Fittings,and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. (2 xxx) 12. In heading Nos. 39.20 and 39.21, the expression 'flexible' means an article which has a modulus of elasticity either in flexture or in tension of not over 700 kilograms per square centimetre at 23 Deg. C. and 50 per cent. relative humidity when tested in accordance with the method of test for stiffness of plastics (ASTM Designation D- 747-63), for flexural properties of plastics (ASTM Designation D-790- 63), for tensile properties of plastics (ASTM Designation D-638-64T), or for tensile properties of thin plastic sheeting (ASTM Designation D-882-64T) and 'rigid' means all articles other than 'flexible' as defined above. 3[13. Notwithstanding anything contained in NOTE 12 to this Chapter, in heading Nos. 39.09, 39.21, 39.23, 39.24, 39.25 and 39.26, "rigid polyurethane foam" means cellular polyurethane with compressive strength of 0.418 to 28.14 Kg./CM2 and flexural strength of 1.05 to 28.14 Kg./Cm2 when tested in accordance with American Standard (Designation ASTM-D-2341). 14. Within any one heading of this Chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same sub- heading as homopolymers of the predominant comonomer, and chemically modified polymers of the kind specified in Note 5 above are to be classified in the same sub-heading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other sub-heading and that there is no residual sub-heading named "Other" in the series of sub-headings concerned. Polymer blends are to be classified in the same sub- heading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions. 3[15. For the purposes of heading Nos. 39-19, 39.20 and thickness not 39.21, the expression "film" means sheetings Of exceeding 0.25 millimetres.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[I-PRIMARY FORMS] 39.01 POLYMERS OF ETHYLENE, IN PRIMARY FORMS. 3901.10 -Polyethylene having a specific [30 ]5 gravity of less than 0.94 3901.20 -Polyethylene having a specific [30 ]5 gravity of 0.94 or more 3901.90 -Other [30 ]5 3[39.01 POLYMERS OF ETHYLENE IN PRIMARY FORMS 3901.10 -Polyethylene having a specific gravity of less than 0.94 [30 ]5 3901.20 -Polyethylene having a specific [30 ]5 gravity of 0.94 or more 3901.30 -Ethylene-vinyl acetate copolymers [30 ]5 3901.90 -Other [30 ]5 39.02 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS IN PRIMARY FORMS 3902.10 -Polypropylene [30 ]5 3902.20 -Polyisobutylene [30 ]5 3902.30 -Propylene copolymers [30 ]5 3902.90 -Other [30 ]5 --------------------------------------------------------------------- 2 Ins. and Omitted by Act 65 of 1986, S.2 & Sch. II (w.e.f. 10-2- 198). 3 Subs. and ins by Act 26 of 1988, S.81 & Sch. III. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 73 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 39.03 POLYMERS OF STYRENE, IN PRIMARY FORMS. 3903.10 -Polystyrene [30 ]5 3903.20 -Styrene-acrylonitrile (SAN) [30 ]5 Copolymers 3903.30 -Acrylonitrile-butadiene-styrene [30 ]5 (ABS) terpolymers 3903.90 -Other [30 ]5 2[39.04 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS 3904.10 -Polyvinyl chloride, not mixed [30 ]5 with any other substances -Other polyvinyl in chloride : 3904.21 -Non-plasticised [30 ]5 3904.22 -Plasticised [30 ]5 3904.30 -Vinyl chloride-vinyl acetate [30 ]5 copolymers 3904.40 -Other vinyl chloride copolymer [30 ]5 3904.50 -Vinylidene chloride polymers [30 ]5 -Fluoro-polymers: 3904.61 -Polytetrafluoroethylene [30 ]5 3904.69 -Other [30 ]5 3904.90 -Other [30 ]5 2[39.07 POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS IN PRIMARY FORMS; OTHER, VINYL POLYMERS IN PRIMARY FORMS. 3905.10 -Polymers of vinyl acetate [30 ]4 3905.20 -Polyvinyl alcohols,whether or [30 ]4 not containing unhydrolysed acetate groups 3905.90 -Other [30 ]4 39.06 ACRYLIC POLYMERS IN PRIMARY FORMS. 3906.10 -Polymethyl methacrylate [30 ]5 3906.20 -Co-polvimers of acrylonitrile [30 ]5 3906.90 -Other [30 ]5 2[39.07 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS, POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLY- ESTERS, IN PRIMARY FORMS 3907.10 -Polyacetals [30 ]5 3907.20 -Other polyethers [30 ]5 3907.30 -Epoxide resins [30 ]5 3907.40 -Polycarbonates [30 ]5 3907.50 -Alkyd resins including maleic [30 ]5 resins and fumeric resins 3907.60 -Polyethylene terephthalate [30 ]5 3907.70 -Diallylphthalate resins [30 ]5 3907.80 -Polybutylene terephthalate [30 ]5 -Other polyesters : 3907.91 -Unsaturated [30 ]5 3907.99 -Other [30 ]5 39.08 POLYAMIDES IN PRIMARY FORMS 3908.10 -Polyarnide-6, -11, -12, -6, 6, [30 ]5 -6, 9, -6, 10 or -6, 12 3908.90 -Other --------------------------------------------------------------------- 2 Subs. by Act 26 of 1988, S.81 & Sch. III. 4 Subs. by Act 38 of 1993, S.46 & 3rd Sch. 5 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 74 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 3909 [AMINO-RESINS, PULYPHELENE OXIDE]1 PHENOLIC RESINS AND POLYURETHANES IN PRIMARY FORMS. 3909.10 -Urea resins: thio-urea resins [30 ]6 3909.20 - Melamine resins [30 ]6 3909.30 - Polyphenylene oxide [30 ]6 3909.40 - Other amino-resins [30 ]6 - Phenolic resins: 3909.51 - Phenol formaldehyde resins [30 ]6 3909.52 - Terpene phenolic resins [30 ]6 3909.59 - Other [30 ]6 2[3909.60 - Polyurethanes [30 ]6 39.10 3910.00 SILICONES IN PRIMARY FORMS. [30 ]6 -------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S.52 & Sch. III. Pt. I. 2 Subs. by S.52 & Sch. III. Pt. II, ibid. 6 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. --------------------------------------------------------------------- 75 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[39.11 PETROLEUM RESINS, COUMARONE- INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3911.10 -Petroleum resins, coumarone, [30 ]4 indene or coumarone-indene resins and polyterpenes 3911.20 -Polysulphones [30 ]4 3911.90 -Other [30 ]4 39.12 CELLULOSE AND ITS CHEMICAL DERIVATIVES, AND CELLULOSE ETHERS, NOT ELSE WHERE SPEC- IFIED OR INCLUDED IN PRI- MARY FORMS -Cellulose acetates : 3912.11 -Non-plasticised [30 ]4 3912.12 -Plasticised [30 ]4 3912.20 -Cellulose nitrates (including [30 ]4 collodions) -Cellulose ethers : 3912.31 -Carboxymethyl cellulose and [30 ]4 its salts 3912.39 -Other [30 ]4 3912.90 -Other [30 ]4 39.13 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NAT- URAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECI- FIED OR INCLUDED, IN PRIMARY FORMS 3913.10 -Alginic acid, its salts and [30 ]4 esters 3913.20 -Dextran [30 ]4 3913.30 -Chlorinated rubber [30 ]4 3913.90 -Other [30 ]4 ---------------------------------------------------------------------- 2 Subs. by Act 26 of 1988, S.81 & Sch. III. 4 Subs. by Act 32 of 1994, S.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 76 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 39.14 3914.00 ION-EXCHANGERS BASED ON [30 ]6 POLYMERS OF HEADING NOS. 39.01 TO 39.13, IN PRIMARY FORMS. 2["II-WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURERS; ARTICLES"] 3[39.15 WASTE, PARINGS AND SCRAP, OF PLASTICS 3915.10 -Of polymers of ethylene [30 ]6 3915.20 -Of polymers of styrene [30 ]6 3915.30 -Of polymers of vinyl chloride [30 ]6 3915.90 -Of other plastics [30 ]6 39.16 3916.00 MONOFILAMENT OF WHICH ANY [30 ]6 CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS. 39.17 3917.00 TUBES, PIPES AND HOSES,AND [30 ]6 FITTINGS THEREFOR, (FOR EXAMPLE, JOINTS, ELBOWS FLANGES, OF PLASTICS. 3[39.18 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER 3918.10 -Of polymers of vinyl chloride [30 ]6 3918.90 -Of other plastics [30 ]6 39.19 3919.00 SELF-ADHESIVE PLATES, SHEETS, [30 ]6 FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS. 3[39 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR, WHETHER LACQUE- RED OR METALLISED OR LAM- INATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS OR NOT -Of polymers of vinyl chloride: 3920.11 - -Rigid, plain [30 ]6 3920.12 - -Flexible, plain [30 ]6 3920.13 - -Rigid, lacquered [30 ]6 3920.14 - -Flexible lacquered [30 ]6 3920.15 - -Rigid metallised [30 ]6 3920.16 - -Flexible, metallised [30 ]6 3920.17 -Rigid, laminated [30 ]6 3920.18 - -Flexible, laminated [30 ]6 3920.19 - -Other [30 ]6 -Of regenerated cellulose 3920.21 - -Film, plain [30 ]6 3920.22 - -Film, lacquered [30 ]6 3920.23 - -Film, metallised [30 ]6 3920.24 - -Film, laminated [30 ]6 3920.25 - -Sheet, plain [30 ]6 3920.26 - -Sheet, lacquered [30 ]6 3920.27 - -Sheet, metallised [30 ]6 3920.28 - -Sheet, laminated [30 ]6 3920.29 --Other [30 ]6 -Of other plastics 3920.31 - -Rigid, plain [30 ]6 3920.32 - -Flexible, plain [30 ]6 3920.33 - -Rigid, lacquered [30 ]6 3920.34 - -Flexible, lacquered [30 ]6 3920.35 - -Rigid, metallised [30 ]6 3920.36 - -Flexible, metallised [30 ]6 3920.37 - -Rigid, laminated [30 ]6 3920.38 - -Flexible, laminated [30 ]6 3920.39 - -Other [30 ]6 39.21 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS -Cellular : 3921.11 --Of polyurethanes [30 ]6 3921.19 --Of other plastics [30 ]6 3921. 90 Other [30 ]6 39.22 BATHS, SHOWER-BATHS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLAS- TICS 3922.10 -Baths, shower-baths and wash- 30 basins 3922.20 -Lavatory seats and covers 30 3922.90 -Other 30 39.23 ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS -Cellular : 3923.11 --Of polyurethanes [30 ]6 3923.19 --Of other plastics [30 ]6 3923.90 -Other [30 ]6 39.24 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PLASTICS 3924.11 - -Of polyurethanes [30 ]6 3924.19 - -Of other plastics 30 3924.90 -Other 30 39.25 BUILDERS' WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED 3925.10 -Reservoirs, tanks, vats and 30 similar containers, of a capacity exceeding 300 litres 3925.20 -Doors, windows and their frames 30 and thresholds for doors 3925.30 -Shutters, blinds (including 30 venetian blinds) and similar articles and parts thereof -Other: 3925.91 --Of polyurethanes [30 ]6 3925.99 --Other 30 ----------------------------------------------------------------------- 2 Ins. by Act 65 of 1986, S.2 and Sch. II (w.e.f. 10-2-1987). 3 Subs. by Act 26 of 1988, S.81 & Sch. III. 6 Subs. by Act 32 of 1994, S.62 (a) 3rd Sch. ----------------------------------------------------------------------- 77 CHAP RUBBER AND ARTICLES THEREOF CHAPTER 40 RUBBER AND ARTICLES THEREOF NOTES 1. Except where the context otherwise requires, throughout this Schedule, the expression 'rubber' means the following products whether or not vulcanised or [hard]4 natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. ---------------------------------------------------------------------- 1 Subs. and Omitted by Act 23 of 1986, s. 52 & Sch. III. ptI. 2 Subs. by s.52 & Sch. III. Pt-II, Pt-II, ibid. 3 Omitted and ins by Act 65 of 1986, s. 2 and Sch II (W.e.f.10.2.1987) 4 Subs. by Act 13 of 1989, s. 36 sch IV. 5 Subs. by Act 49 of 1991, s. 122 & Fourth Schedule ---------------------------------------------------------------------- 78 2. This Chapter does not cover: - (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; 2[(c) Headgear or parts thereof (including bathing caps) of Chapter 65;] (d) Mechanical or electrical appliances or parts thereof Section XVI (including electrical goods of all- kinds), of hardened rubber; (e) Articles of Chapter 90, 92, 94 or 96; or 2[(f) Articles of Chapter 95 (other than sports gloves and articles of heading Nos. 40.11 to 40.13).] 3. In heading Nos. 40.02, 40.03 and 40.05, the expression 'Primary forms' applies only to liquids and pastes [including]4 whether or not prevulcanised, and other dispersions and solutions'), and blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 above and in heading No. 40.02, the expression 'synthetic rubber' applies to:- (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 Deg. C. and 29 Deg. C. will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as Provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) Thioplasts (TM); and (c) Natural rubber Modified by grafting or mixing with plastics, depolymerised natural rubber, mixture of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5. (a) Heading Nos. 40.01 and 40.02 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 prevulcanised rubber latex); (ii) pigments or other colouring matter. other than those added solely for the 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) 79 (b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, 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), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents or similar special purpose additives. 6. For the purposes of heading No. 40.04, the expression 'waste, parings and scrap' means rubber waste, parings and scrap from the manufacture of working of rubber and rubber goods definitely not usable as, such because of cutting-up, wear or other reasons. 7. Thread wholly or vulcanised rubber, of which any cross- sectional dimension exceeds 5 mm., is to be classified as strip, rods or profile shapes,. of heading No. 40.08. 8. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In beading Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions 'plates, 'sheets' and 'strips' apply only to plates, sheets and strip and to blocks' of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the Character of articles and whether or not printed or otherwise surface-worked,. but not otherwise cut to shape or further worked. In heading No. 40. 08, the expressions 'rods' and 'profile shapes' 'apply only to such products, whether or not cut to length or surface-worked but: not otherwise worked. 1[Sub-heading No. 4008.21 shall also apply to "plates", "sheets" and "strips", whether or not cut to shape, and surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of rubber tyres.; 10. For the purposes of beading Nos. 40.09 and 40.10, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, which products, shall form integral part or ingredient of such rubber products, shall be taken into an account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall be ignored. ---------------------------------------------------------------------- 1 Ins. by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 80 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 2[40.01 4001.00 NATURAL RUBBER, BALATA, GUTTA PERCHA GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS 5[20 ] 40.02 4002.00 SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS IN PRIMARY FORMS OR IN PLATES,, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF HEADING NO. 40.01 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP 5[20 ] 40.03 4003.00 RECLAIMED RUBBER IN PRI- MARY FORMS OR IN PLATES, SHEETS OR STRIP 5[20 ] 40.04 4004.00 WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN 4[HARD] RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM 5[20 ] 40.05 4005.00 COMPOUNDED RUBBER, UN- VULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP 5[45 ] 40.06 OTHER FORMS (FOR EXAM- PLE, RODS, TUBES AND PRO- FILE SHAPES) AND ARTICLES (FOR EXAMPLE DISCS AND RINGS), OF UNVULCANISED RUBBER 4006.10 'Camel-back' strip tread rubber, cushion compound, cushion gum, tread gum, tread packing strips for resoling or repairing or retreading rubber tyres 5[Rs. 15 per kilogram] 4006.90 Other 6[20 ] 40.07 4007.00 VULCANISED RUBBER THREAD AND CORD. 5[20 ] 40.08 PLATES, BLOCKS, SHEETS, STRIP, RODS, AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN RUBBER 4[HARD] Of cellular rubber : 4008.11 Plates, blocks, sheets and strip 6[30 ] 4008.19 Other 6[30 ] ---------------------------------------------------------------------- 5 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. ---------------------------------------------------------------------- 81 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- -Of non-cellular rubber: 4008.21 Plates, sheets and strip, for resoling or repairing or retreading rubber tyres 7[Rs. 15 per per kilogram] 4008.29 Other 8[20 ] 40.09 TUBES, PIPES AND HOSES OF VULCANISED RUBBER OTHER THAN 5[HARD] RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) 4009.10 Where the rubber compound con- tent is less than 25 by weight 8[20 ] -Other: 4009.91 designed for use in laboratories provided each piece is manufac- tured in length not exceeding three metres and has a base of a diameter not exceeding 1.27 cms. 8[20 ] 2[4009.92 Designed to perform the function of conveying air, gas or liquid 30 ]; 4009.99 Other 8[20 ] 40.10 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER 4010.10 Where the rubber compound con- tent is less than 25 by weight. 7[35 ] 4010.90 Other 3[35 ] 9[40.11 PNEUMATIC TYRES, OF RUBBER 4011.10 Of a kind used on bicycles, cycle- rickshaws and three-wheeled powered cycle rickshaws Nil 4011.20 Of a kind used on two-wheeled motor vehicles or as rear tyres on tractors, including agricultural tractors 25 4011.90 Others 45 ] ---------------------------------------------------------------------- 7 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 8 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. 9. Subs. by Act 62(b) ibid, & 4th Sch. (w.e.f.----) ---------------------------------------------------------------------- 82 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 1[40.12 SOLID OR CUSHION TYRES, INTER CHANGEABLE TYRE TREADS AND TYRE FLAPS, OF RUBBER -Tyre flaps of rubber 4012.11 Of a kind used in two-wheeled and three-wheeled motor vehicles 6[45 ] 4012.19 Other 6[45 ] 4012.90 Other 5[20 ] 6[40.13 INNER TUBES, OF RUBBER, FOR TYRES 4013.10 Of a kind used in tyres of sub- heading No. 4011.10 Nil 4013.20 Of a kind used in tyres of sub- heading No. 4011.20 25 4013.90 Others 45 ] --------------------------------------------------------------------- 5 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62(b) & 4th sch. (w.e.f.------) ---------------------------------------------------------------------- 83 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 40.14 HYGIENIC OR PHARMACEU- TICAL ARTICLES (INCLUD- ING TEATS), OF VULCANISED RUBBER OTHER THAN 3[HARD] RUBBER, WITH OR WITHOUT FITTINGS OF 3[HARD] RUBBER 4014.10 Sheath contraceptives Nil 4014.90 Other 4[20 ] 2[40.15] 2[4015.00] ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (IN- CLUDING GLOVES), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN 3[HARD] RUBBER 4[20 ] 2[40.16 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN [HARD]3 RUBBER -Articles of materials of heading No. 40.08: 4016.11 Of cellular rubber 5[30 ] 4016.19 Other 5[20 ] -Other 4016.91 Floor coverings and mats, erasers, gaskets) washers and other goals, inflatable article" 5[20 ] 4016.99 Other 5[20 ] 2[40.17] HARDENED RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP, ARTICLES OF 3[HARD] RUBBER 2[4017.10 [Hard]3 rubber, in all forms, in- cluding waste and scrap 5[20 ] 2[4017.20] Articles of [hard]3 rubber 5[20 ] ---------------------------------------------------------------------- 4 Subs. by Act 38 of 1993, s. 46 & 3rd. Sch. 5 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. ---------------------------------------------------------------------- 84 CHAP LEATHER CHAPTER 41 LEATHER ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 41.01 4101.00 LEATHER,INCLUDING COMPO- SITION LEATHER, WITH A BASIS OF LEATHER OR LEA- THER FIBRE, CHAMOIS LEATHER, PATENT LEATHER, PATENT LAMINATED LEA- THER AND METALLISED LEATHER 2[20 ] ---------------------------------------------------------------------- CHAP ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) NOTE This Chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (Chapter 30); (b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Chapter 43); (c) Made up articles of netting (Chapter 56); (d) Articles of Chapter 64, (e) Headgear or parts thereof of Chapter 65; (f) Whips, riding-crops or other articles (Chapter 66)" (g) Cuff-links, bracelets or other imitation jewellery (Chapter 71); (h) Fittings or trimmings for harness, such as stirrups bits, horse brasses and buckles, separately presented (generally Section XV); (i) Strings, skins for drums or the like; or other parts of musical instruments (Chapter 92): ---------------------------------------------------------------------- 2 Subs. by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 85 (j) Articles of Chapter 94 (example, furniture, lamps and lighting fittings); (k) Articles of Chapter 95 (for example, toys, games, sports requisites); or (l) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these goods, button blanks of Chapter 96. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 42.01 ARTICLES OF LEATHER; SAD- DLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT" 4201.10 Suit cases, vanity cases, executive cases, brief cases and vanity bags all sorts 1[35 ] 4201.90 Other 3[35 ] ---------------------------------------------------------------------- CHAP MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR CHAPTER 43 MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 43.01 4301.00 MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR 3[20 ] ---------------------------------------------------------------------- CHAP WOOD AND ARTICLES OF WOOD CHAPTER 44 WOOD AND ARTICLES OF WOOD NOTES 1. This Chapter does not cover: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes; ---------------------------------------------------------------------- 1 Subs. by Act 11 of 1987, s. 95 and Sch III. 3 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 86 (b) Bamboos or other plaiting materials of Chapter 14; (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (Chapter 14); (d) Activated charcoal (Chapter 38); (e) Articles of Chapter 42; (f) Articles of Chapter 46; (g) Footwear or parts thereof of Chapter 64; (h) Articles of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (i) Articles of Chapter 68; (j) Imitation jewellery of Chapter 71; (k) Articles of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel-wrights' wares); (l) Articles of Section XVIII (for example, clock cases and musical instruments and parts thereof); (m) Parts of firearms (Chapter 93); (n) Articles of Chapter 94 (for example, furniture lamps and lighting fittings, prefabricated buildings); (o) Articles of Chapter 95 (for example, toys, games, sports requisites); (p) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood. 2. In this Chapter, the expression 'densified wood' means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical. strength or resistance to chemical or electrical agencies. 3.'Marine plywood' means plywood conforming to Indian Standard specification No. IS: 710-1976. 4. 'Aircraft plywood' means plywood conforming to Indian Standard specifications. Nos. IS: 709-1974 and IS: 4859-1968. 1[5]. For the purposes of heading No. 44.08, the expression "similar laminated wood" includes blackboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibre board. wood waste 3[glued or otherwise joined together] asbestos or cork.] 1[6] Heading No. 44.10 applies also to articles of particle board or similar board, fireboard 2[or laminated wood]. This heading, however, 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. 1[7] For the purposes of this Chapter and subject to Note 1(f) above, any reference to 'wood' applies also to bamboo and other materials of a woody nature. ---------------------------------------------------------------------- 1 Ins. and renumbered by Act 12 of 1990, s. 66 & Sch. III. 2 Subs. by Act 49 of 1991, s. 122 & Fourth Schedule 3 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. ---------------------------------------------------------------------- 87 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 44.01 4401.00 WOOD WOOL,WOOD FLOUR [Nil]5 44.02 4402.00 RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES), WHETHER IMPREGNATED OR NOT 5[20 ] 44.03 4403.00 WOOD, SAWN OR CHIPPED LENG- THWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS EXCEEDING 6 MM. 5[Nil] 44.04 4404.00 VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHE- THER OR NOT PLANED, SAN- DED OR FINGER-JOINTED, OF A THICKNESS NOT EX- CEEDING 6 MM. 4[20 ] 44.05 4405.00 WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBA- TED, CHAMFERED, V-JOIN- TED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED 5[20 ] 44.06 PARTICLE BOARD AND SIMI- LAR BOARD OF WOOD OR OTHER LIGNEOUS MATERI- ALS, WHETHER OR NOT AGGLOMERATED WITH RE- SINS OR OTHER ORGANIC BINDING SUBSTANCES 4406.10 Plain particle boards 2[20 ] 4406.20 Insulation Board and Hardboard 2[20 ] 4406.30 Veneered particle board, not having decorative veneers on any face 20 4406.90 Other 2[20 ] 44.07 [FIBREBOARD]4 OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES 4407.10 Insulation Board and Hard Board 2[20 ] 4407.90 Other 2[20 ] ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt I 2 Subs. by Act 11 of 1987, s. 95 and Sch. III. 4 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 88 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 44.08 [PLYWOOD]1 VENEERED PANELS AND SIMILAR LAMINATED WOOD 4408.10 Marine plywood and aircraft plywood 7[20 ] 4408.20 Plywood for tea-chests when cut to size in panels or shooks and packed in sets 7[20 ] 4408.30 Decorative plywood 7[20 ] 4408.40 [Cuttings and trimmings of plywood of width not exceeding 5 centimetres]1 7[20 ] 4408.90 Other 7[20 ] 44.09 4409.00 DENSIFIED WOOD,IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES INCLUDING ARTICLES OF DENSIFIED WOOD 7[20 ] 44.10 ARTICLES OF WOOD NOT ELSEWHERE SPECIFIED 4410.10 4[Flush Doors, Panel Doors and Similar doors] 7[20 ] 4410.90 Other 7[Nil] ---------------------------------------------------------------------- CHAP CORK AND ARTICLES OF CORK CHAPTER 45 CORK AND ARTICLES OF, CORK NOTE This Chapter does not cover: (a) Footwear or parts of footwear of Chapter 64; (b) Headgear or parts of headgear of Chapter 65: or (c) Articles of Chapter 95 (for example, toys, games, sports requisites). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 45.01 4501.00 CORK AND ARTICLES OF CORK 6[20 ] ---------------------------------------------------------------------- 89 CHAP MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK NOTES 1. In this Chapter, 'plaiting materials' means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horse-hair, textile rovings of yarns, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover: (a) Wall covering (Chapter 48); (b) Twine, cordage, ropes or cables, plaited or not (Chapter 56); (c) Footwear or headgear or parts thereof of Chapter 64 or 65; (d) Vehicles or bodies for vehicles, of basketware (Chapter 87); or (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 46.01 4601.00 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER- WORK 1[10 ] ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 90 CHAP PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL, WASTE AND SCRAP OF PAPER, OR, PAPERBOARD CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL, WASTE AND SCRAP OF PAPER, OR, PAPERBOARD ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------Nil 4014.90 Other 4[20 ] 2[40.15] 2[4015.00] ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (IN- CLUDING GLOVES), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN 3[HARD] RUBBER 4[20 ] 2[40.16 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN [HARD]3 RUBBER -Articles of materials of heading No. 40.08: 4016.11 Of cellular rubber 5[30 ] 4016.19 Other 5[20 ] -Other 4016.91 Floor coverings and mats, erasers, gaskets) washers and other goals, inflatable article" 5[20 ] 4016.99 Other 5[20 ] 2[40.17] HARDENED RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP, ARTICLES OF 3[HARD] RUBBER 2[4017.10 [Hard]3 rubber, in all forms, in- cluding waste and scrap 5[20 ] 2[4017.20] Articles of [hard]3 rubber 5[20 ] ---------------------------------------------------------------------- 4 Subs. by Act 38 of 1993, s. 46 & 3rd. Sch. 5 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. ---------------------------------------------------------------------- 84 CHAP LEATHER CHAPTER 41 LEATHER ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 41.01 4101.00 LEATHER,INCLUDING COMPO- SITION LEATHER, WITH A BASIS OF LEATHER OR LEA- THER FIBRE, CHAMOIS LEATHER, PATENT LEATHER, PATENT LAMINATED LEA- THER AND METALLISED LEATHER 2[20 ] ---------------------------------------------------------------------- CHAP ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) NOTE This Chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (Chapter 30); (b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Chapter 43); (c) Made up articles of netting (Chapter 56); (d) Articles of Chapter 64, (e) Headgear or parts thereof of Chapter 65; (f) Whips, riding-crops or other articles (Chapter 66)" (g) Cuff-links, bracelets or other imitation jewellery (Chapter 71); (h) Fittings or trimmings for harness, such as stirrups bits, horse brasses and buckles, separately presented (generally Section XV); (i) Strings, skins for drums or the like; or other parts of musical instruments (Chapter 92): ---------------------------------------------------------------------- 2 Subs. by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 85 (j) Articles of Chapter 94 (example, furniture, lamps and lighting fittings); (k) Articles of Chapter 95 (for example, toys, games, sports requisites); or (l) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these goods, button blanks of Chapter 96. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 42.01 ARTICLES OF LEATHER; SAD- DLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT" 4201.10 Suit cases, vanity cases, executive cases, brief cases and vanity bags all sorts 1[35 ] 4201.90 Other 3[35 ] ---------------------------------------------------------------------- CHAP MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR CHAPTER 43 MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 43.01 4301.00 MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR 3[20 ] ---------------------------------------------------------------------- CHAP WOOD AND ARTICLES OF WOOD CHAPTER 44 WOOD AND ARTICLES OF WOOD NOTES 1. This Chapter does not cover: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes; ---------------------------------------------------------------------- 1 Subs. by Act 11 of 1987, s. 95 and Sch III. 3 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 86 (b) Bamboos or other plaiting materials of Chapter 14; (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (Chapter 14); (d) Activated charcoal (Chapter 38); (e) Articles of Chapter 42; (f) Articles of Chapter 46; (g) Footwear or parts thereof of Chapter 64; (h) Articles of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (i) Articles of Chapter 68; (j) Imitation jewellery of Chapter 71; (k) Articles of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel-wrights' wares); (l) Articles of Section XVIII (for example, clock cases and musical instruments and parts thereof); (m) Parts of firearms (Chapter 93); (n) Articles of Chapter 94 (for example, furniture lamps and lighting fittings, prefabricated buildings); (o) Articles of Chapter 95 (for example, toys, games, sports requisites); (p) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood. 2. In this Chapter, the expression 'densified wood' means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical. strength or resistance to chemical or electrical agencies. 3.'Marine plywood' means plywood conforming to Indian Standard specification No. IS: 710-1976. 4. 'Aircraft plywood' means plywood conforming to Indian Standard specifications. Nos. IS: 709-1974 and IS: 4859-1968. 1[5]. For the purposes of heading No. 44.08, the expression "similar laminated wood" includes blackboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibre board. wood waste 3[glued or otherwise joined together] asbestos or cork.] 1[6] Heading No. 44.10 applies also to articles of particle board or similar board, fireboard 2[or laminated wood]. This heading, however, 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. 1[7] For the purposes of this Chapter and subject to Note 1(f) above, any reference to 'wood' applies also to bamboo and other materials of a woody nature. ---------------------------------------------------------------------- 1 Ins. and renumbered by Act 12 of 1990, s. 66 & Sch. III. 2 Subs. by Act 49 of 1991, s. 122 & Fourth Schedule 3 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. ---------------------------------------------------------------------- 87 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 44.01 4401.00 WOOD WOOL,WOOD FLOUR [Nil]5 44.02 4402.00 RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES), WHETHER IMPREGNATED OR NOT 5[20 ] 44.03 4403.00 WOOD, SAWN OR CHIPPED LENG- THWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS EXCEEDING 6 MM. 5[Nil] 44.04 4404.00 VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHE- THER OR NOT PLANED, SAN- DED OR FINGER-JOINTED, OF A THICKNESS NOT EX- CEEDING 6 MM. 4[20 ] 44.05 4405.00 WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBA- TED, CHAMFERED, V-JOIN- TED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED 5[20 ] 44.06 PARTICLE BOARD AND SIMI- LAR BOARD OF WOOD OR OTHER LIGNEOUS MATERI- ALS, WHETHER OR NOT AGGLOMERATED WITH RE- SINS OR OTHER ORGANIC BINDING SUBSTANCES 4406.10 Plain particle boards 2[20 ] 4406.20 Insulation Board and Hardboard 2[20 ] 4406.30 Veneered particle board, not having decorative veneers on any face 20 4406.90 Other 2[20 ] 44.07 [FIBREBOARD]4 OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES 4407.10 Insulation Board and Hard Board 2[20 ] 4407.90 Other 2[20 ] ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, s. 52 & Sch. III Pt I 2 Subs. by Act 11 of 1987, s. 95 and Sch. III. 4 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 88 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 44.08 [PLYWOOD]1 VENEERED PANELS AND SIMILAR LAMINATED WOOD 4408.10 Marine plywood and aircraft plywood 7[20 ] 4408.20 Plywood for tea-chests when cut to size in panels or shooks and packed in sets 7[20 ] 4408.30 Decorative plywood 7[20 ] 4408.40 [Cuttings and trimmings of plywood of width not exceeding 5 centimetres]1 7[20 ] 4408.90 Other 7[20 ] 44.09 4409.00 DENSIFIED WOOD,IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES INCLUDING ARTICLES OF DENSIFIED WOOD 7[20 ] 44.10 ARTICLES OF WOOD NOT ELSEWHERE SPECIFIED 4410.10 4[Flush Doors, Panel Doors and Similar doors] 7[20 ] 4410.90 Other 7[Nil] ---------------------------------------------------------------------- CHAP CORK AND ARTICLES OF CORK CHAPTER 45 CORK AND ARTICLES OF, CORK NOTE This Chapter does not cover: (a) Footwear or parts of footwear of Chapter 64; (b) Headgear or parts of headgear of Chapter 65: or (c) Articles of Chapter 95 (for example, toys, games, sports requisites). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 45.01 4501.00 CORK AND ARTICLES OF CORK 6[20 ] ---------------------------------------------------------------------- 89 CHAP MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK NOTES 1. In this Chapter, 'plaiting materials' means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horse-hair, textile rovings of yarns, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover: (a) Wall covering (Chapter 48); (b) Twine, cordage, ropes or cables, plaited or not (Chapter 56); (c) Footwear or headgear or parts thereof of Chapter 64 or 65; (d) Vehicles or bodies for vehicles, of basketware (Chapter 87); or (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 46.01 4601.00 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER- WORK 1[10 ] ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 90 CHAP PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL, WASTE AND SCRAP OF PAPER, OR, PAPERBOARD CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL, WASTE AND SCRAP OF PAPER, OR, PAPERBOARD ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 47.01 4701.00 MECHANICAL WOOD PULP, CHEMICAL WOOD PULP, SEMI-CHEMICAL WOOD PULP AND PULPS OF OTHER FIBROUS CELLULOSIC MATERIAL 1[10 ] 47.02 4702.00 WASTE AND SCRAP OF PAPER OR PAPERBOARD 2[20 ] ---------------------------------------------------------------------- CHAP PAPER AND PAPERBOARD; ARTICLES Or PAPER PULP, OF PAPER OR OF PAPERBOARD CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES Or PAPER PULP, OF PAPER OR OF PAPERBOARD NOTES 1. This Chapter does not cover: (a) Pharmaceutical products (Chapter 30); (b) Stamping foils (Chapter 32); (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d) Paper or cellulose wadding impregnated, coated or covered with soap, or detergent, or with polishes, creams or similar preparations of Chapter 34; (e) Sensitised paper or paperboard of Chapter 37; (f) Paper-reinfcrced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No. 48.14 (Chapter 39); (g) Articles of Chapter 42 (for example, travel goods); (h) Articles of Chapter 46 (manufactures of plaiting material); (i) Paper yarn or textile articles of paper yarn (Section XI); (j) Articles of Chapter 64 or Chapter 65; ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 & Sch. III. 2 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. ---------------------------------------------------------------------- 91 (k) Abrasive paper or paperboard or paper or paperboard- backed mica (paper and paperboard coated with mica powder are however, to be classified in this Chapter); (l) Metal foil backed with paper or paperboard (Section XV); (m) Parts and accessories of musical instruments (for example, cards) of Chapter 92; (n) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). 2. Heading Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation. 1[3 In this Chapter "newsprint" means paper intended for the printing of newspapers] 4. In this Chapter, 'strawboard' means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or a mixture of these. 5. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process. 6. In this Chapter, 'kraft paper and paperboard' means paper and paperboard of which not less than 80 per cent. by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7. Paper, paperboard, cellulose wadding and weds of cellulose fibres answering to a description in two or more of the heading Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in the numerical order in the Schedule. 2[8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to: (a) Paper in rolls, of a width of not less than 45 cms. and not more than 160 cms., suitable for wall or ceiling decoration: (i) Grained, embossed, surface-coloured, design. printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics; (ii) With an uneven surface, resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel, strands or woven; (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) Wall coverings of paper made up of 'several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. 1[Products on a base of paper or paperboard suitable for use both as floor coverings and as wall coverings, are to be classified in heading No. 48.15.] 2[9]. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 2[10]. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace. 2[11]. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.]; ---------------------------------------------------------------------- 1 Subs. by Act 26 of 1988, s. 81 & Sch. III. 2 Ins. and renumbered by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 92 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 48.01 NEWSPRINT, IN ROLLS OR SHEETS 4801.10 Odd sized and reject 5[10 ] 1[4801.90] Other 5[10 ] 48.02 UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF HEADING NO- 48.o1 OR 48.03; HAND-MADE PAPER AND PAPERBOARD 4802. 10 - Writing and printing paper contain- ing not less than 75 by weight of pulp made from bagasse [20 ]3 4802.20 - Unbleached and badami varieties of writing and printing paper of a substance not exceeding 65 grammes per square metre [20 ]3 - Other : 4802.91 - -Of a substance not exceeding 25 gra- mmes per square metre [20 ]5 4602.99 -- Other 48.03 4803.00 TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 CM.OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF HEADING NO- 48.o1 OR 48.03; HAND-MADE PAPER AND PAPERBOARD 4802. 10 - Writing and printing paper contain- ing not less than 75 by weight of pulp made from bagasse [20 ]3 4802.20 - Unbleached and badami varieties of writing and printing paper of a substance not exceeding 65 grammes per square metre [20 ]3 - Other : 4802.91 - -Of a substance not exceeding 25 gra- mmes per square metre [20 ]5 4602.99 -- Other 48.03 4803.00 TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 CM.OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 CM. IN UNFOLDED STATE [20 ]5 --------------------------------------------------------------------- 1. Renumbered and Subs. by Act 23 of 1986, s.52 & Sch.III. Pt.I. 3. Subs. by Act 13 of 1989, s.36 & Sch IV. 5. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 93 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 48.04 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING NO- 48.02 or 48.03 -Kraftliner of a substance 65 grammes per square metre or more : 4804.11 - -Containing not less than 75 by weight of pulp made from bagasse [20 ]4 4804.19 - -Other [20 ]7 - Other kraft paper : 4804.21 --Containing not less than 75 by weight of pulp made from bagasse [20 ]4 4804.29 - -Other [20 ]7 4804.30 - Kraft paperboard [20 ]7 48.05 OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS - Unbleached homogenous board having a thickness exceeding 0.50 millimeters and [made out of mixed waste paper, whether or not containing screenings or mechanical pulp]1 but without any colouring matter being added thereto: 4805.11 -in the manufacture of which sundrying process has been employed [20 ]7 4805.19 -Other [20 ]7 4805.20 -Base filter paper [20 ]7 4805.30 -Pulp board, duplex board and triplex board [20 ]7 4805.90 -Other 3[Rs. ] [20 ]7 48.06 VEGETABLE PARCHMENT, GREASE-PROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS IN ROLLS OR SHEETS. --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, s.52 & Sch. III Pt.I 2. Subs. by s.52 & Sch.III, Pt.II, ibid 4. Subs. by Act 13 of 1989, s.36 & Sch.IV. 7. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 94 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 4806.10 -Grease-proof paper [20 ]5 4806.20 -Glassine and other glazed transparent or translucent paper [20 ]5 4806.90 -Other [20 ]5 48.07 COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE- COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS. 4807.10 -Paper and paperboard, laminated internally with bitumen, tar or asphalt. [20 ]5 -Other : 4807.91 -Straw board, in the manufacture of which [sun-drying]1 process has been employed. [20 ]5 4807.92 -Straw paper and other straw board, whether or not covered with paper other than straw paper. [20 ]5 4807.99 -Other [20 ]5 48.08 PAPER AND PAPERBOARD,CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING NO. 48.03 or 48.18. 4808.10 -Corrugated paper and paperboard whether or not perforated. [20 ]5 4808.90 -Other [20 ]5 --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, s.52 & Sch.III, Pt.I 5. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 95 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 48.09 CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES) WHETHER OR NOT PRINTED, IN ROLLS OF A WIDTH EXCEEDING 36 CM OR IN RECTANGULAR (INCLUDING SQUARE) SHEETS WITH AT LEAST ONE SIDE EXCEEDING 36 CM IN UNFOLDED STATE 4809.10 -Carbon or similar copying papers [20 ]5 4809.20 -Self-copy paper [20 ]5 4809.90 -Other [20 ]5 48.10 PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER, OR NOT SURFACE-COLOURED, SURFACE- DECORATED OR PRINTED, IN ROLLS OR SHEETS 4810.10 -Paper and paperboard of a kind used for writing, painting or other graphic purposes [20 ]5 4810.20 -Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes [20 ]5 4810.90 -Other paper and paperboard [20 ]5 48.11 PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLCURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS OTHER THAN GOODS OF HEADING NO. 48.03, 48.09, 48.10 or 48.18 --------------------------------------------------------------------- 5. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 96 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 4811.10 -Tarred, bituminised or asphalted paper and paperboard [20 ]7 4811.20 -Cummed or adhesive paper an paperboard [20 ]7 -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives) : 3[4811.30 -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives) [30 ]7 4811.40 -Paper and paperboard, coated, impregnated or covered with wax paraffin wax, stearin, oil or glycerol [20 ]7 4811.90 - Other [20 ]7 48.12 4812.00 FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP [20 ]7 48.13 4813.00 CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES. [20 ]7 48.14 4814.00 WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER. [20 ]7 48.15 4815.00 FLOOR COVERINGS ON A BASE OF PAPER OR OF PAPERBOARD, WHETHER OR NOT CUT TO SIZE. [30 ]5 48.16 4816.00 CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING NO- 48.09), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR PUT UP IN BOXES. [20 ]7 3[48.17 4817.00 ENVELOPES, LETTER CARDS, PLAIN POST- CARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPER-BOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY 7[Nil] 48.18 4818.00 TOILET PAPER, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHES, SERVIETTES, NAPKINS FOR BABIES TAMPOONS, BEDSHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 7[20 ] 48.19 CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE -Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition : 4819.11 --Intended for packing of match sticks Nil 4819.12 --Printed cartons, boxes, containers and cases [20 ]7 4819.19 - -Other [20 ]7 4819.90 -Other [20 ]7 48.20 4820 00 REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSELEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPER-BOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD 48.21 4821.00 PAPER OR PAPER BOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED 7[Nil] 48.22 4822 00 BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPER- BOARD (WHETHER OR NOT PERFORATED OR HARDENED) 7[20 ] 48.23 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE. OTHER ARTICLES OF PAPER PULP, PAPER, PAPER-BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES -Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape : 4823.11 - -Gummed or adhesive paper In strips or rolls [20 ]7 4823.12 --Cards, not punched, for punchcard machines, whether or not In strips [20 ]7 4823.13 - -Braille paper [20 ]7 4823.14 - -Blotting paper [20 ]7 4823.19 - -Other [20 ]7 4823.90 -Other [30 ]7 ---------------------------------------------------------------------- 3. Subs. by Act 26 of 1988, s.81 & Sch.III. 7. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 97 CHAP PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY, MANUSCRIPTS, TYPE--SCRIPTS AND PLANS CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY, MANUSCRIPTS, TYPE--SCRIPTS AND PLANS NOTES 1. This Chapter does not cover: (a) Photographic negatives or positives on transparent bases (Chapter 37); (b) Maps, plans or globes, in relief, whether or not printed (Chapter 90) ; 98 2. For the purposes of Chapter 49, 'printed' also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photo-copied, thermocopied or type-written. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 49.01 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER 2[PRODUCTS OF THE PRINTING INDUSTRY] MANUSCRIPTS, TYPESCRIPTS AND PLANS. 4901.10 -Transfers (decalcomanias) [20 ]4 4901.20 -Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed Nil 4901.90 -Other Nil --------------------------------------------------------------------- CHAP SILK CHAPTER 50 SILK ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 50.01 SILK YARN AND YARN SPUN FROM SILK WASTE, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER 5001.10 --Not containing or containing not more than one-sixth by weight of synthetic staple fibre calculated on the total fibre content Nil 5001.20 -Containing more than one-sixth by weight of synthetic staple fibre calculated on the total fibre content [15 ]3 50.02 5002.00 2[RAW SILK (NOT THROWN); SILK WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK); OTHER SILK YARN INCLUDING WASTE YARN (HARD WASTE); SILK WORM GUT] 50.03 5003.00 WOVEN FABRICS OF SILK OR OF SILK WASTE Nil ----------------------------------------------------------------------- CHAP WOOL; FINE OR COARSE ANIMAL HAIR CHAPTER 51 WOOL; FINE OR COARSE ANIMAL HAIR NOTES 1. Throughout this Schedule: (a) 'Wool' means the natural fibre grown by sheep or lambs; (b) 'Fine animal hair' means the hair of alpaca, Ilama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or muskrat; and (c) 'Coarse animal hair' means the hair of animals not men- tioned above, excluding brush-making hair and bristles and horsehair (Chapter 5). ----------------------------------------------------------------------- 2. Subs. by Act 49 of 1991, s.122 & Sch.IV. 3. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 104 2. In this Chapter, the expression 'independent processor' means a manufacturer who is engaged exclusively in the processing of fabrics' and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics. 3. In this Chapter, the expression 'composite mill' means a manufacturer who is engaged in the spinning of yam of wool, or weaving or processing of woven fabrics of wool with the aid of power and has a proprietary interest in at least two of such manufacturing activities. 4. In relation to products of heading No. 51.07, milling, raising, blowing, tentering dyeing or any other process or any one or more of these processes shall amount to 'manufacture'. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 51.01 5101.00 WOOL,NOT CARDED OR COMBED, BUT SCOURED [Nil]3 51.02 WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCLUDING COMBED WOOL IN FRAGMENTS AND WOOL TOPS) - Of wool : 5102.11 --Only carded [Nil]3 5IO2.12 --Carded and combed (including combed wool in fragments and wool tops) [Nil]3 5102.90 - Other [5 ]2 51.03 YARN OF WOOL, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER 5103.10 -Not containing or containing not more than one-sixth by weight of synthetic staple fibre (other than acrylic staple fibre) calculated on the total fibre content [15 ]3 -Containing more than one-sixth by weight of synthetic staple fibre (other than acrylic staple. fibre) calculated on the total fibre content; 5103.21 --Other than worsted yarn and containing synthetic staple fibre (other than acrylic staple fibre) in the form of wastes or in the form of fibre produced out of such wastes [15 ]3 5103.29 --Other [15 ]3 ---------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, s.46 & 3rd Sch. 3. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 105 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 51.04 5104.00 OTHER YARN OF WOOL; YARN OF WASTE WOOL INCLUDING SHODDY AND GARNETTED STOCK OF WOOL; WASTE YARN (HARD WASTE) Nil 51.05 5103.00 YARN OF FINE OR COARSE ANIMAL HAIR OR OF HORSEHAIR (INCLUDING GIMPED HORSE- HAIR YARN) [15 ]1 51.06 5106.00 WOVEN FABRICS OF WOOL, NOT SUBJECTED TO ANY PROCESS Nil 51.07 WOVEN FABRICS OF WOOL SUBJECTED TO THE PROCESS OF MILLING, RAISING, BLOWING, TENTERING, DYEING OR ANY OTHER PROCESSOR ANY TWO OR MORE OF THESE PROCESSES 5107.10 -Woven Fabrics, the following, namely :- Nil (a) Hair belting (b) Shoddy blankets and blankets made from indigenous wool (c) Of width not exceeding 15 cms. -Fabrics woven on handlcoms: 5107.21 - -Fabrics certified as 'khadi' by the Khadi and Village Industries Commission Nil 5107.22 - -Processed without the aid of power or steam Nil 5107.23 - -Processed with the aid of power Nil by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms 5107.24 --Processed by an independent [Nil]2 processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms ---------------------------------------------------------------------- 1. Subs. by Act 38 of 1993, s.46 & 3rd Sch. 2. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 106 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- -Fabrics woven by a factory, other than a composite mill and processed by an independent processor: 5107.31 --Melton cloth (made of shoddy yarn) Nil 51O7.32 --Made of shoddy yarn, of value Nil not exceeding rupees twenty-five per square metre 5107.39 --Other [10 ]2 --Fabrics woven by a factory, other than it composite mill, and processed by a composite mill : 51O7.41 --Melton cloth (made of shoddy yarn) [10 ]2 5107.42 --Made of shoddy yarn, of value not exceeding Rs. 25 per square metre [Nil]2 5107.49 -Other [10 ]1 -Other fabrics : 5107.91 -Melton cloth (made of shoddy yarn) [10 ]2 51O7.92 -Made of shoddy yarn, of value not exceeding Rs. 25 per square metre [Nil]2 5107.99 -Other [15 ]2 51.08 5108.00 WOVEN FABRICS OF FINE OR COARSE ANIMAL HAIR OR OF HORSEHAIR [15 ]1 -------------------------------------------------------------------- CHAP COTTON CHAPTER 52 COTTON NOTES 1.In relation to products of heading Nos.52.03 and 52.04, sizing beaming, warping, wrapping, winding or reeling, or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to 'manufacture'. The duty on sized yarn shall be charged on the basis of its weight before sizing. 2. In relation to products of heading, Nos. 52.06 to 52.12, bleaching mercerising, dyeing, printing, water-proofing, shrink- proofing, organdie processing or any other process or any one or more of these processes shall amount to 'manufacture. ----------------------------------------------------------------------- 1. Subs. by Act 38 of 1993, s.46 & 3rd Sch. 2. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 107 2[3]. In this Chapter, the expression 'independent processor' means a manufacturer who is engaged exclusively in the processing of fabrics with 'the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving, of cotton fabrics. 2[4]. Heading No. 52.01 applies only to such waste yarn (hard waste) as may arise prior to the removal of yarn for weaving]. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 52.01 5201.00 WASTE YARN (HARD WASTE) Nil (INCLUDING GARNETTED STOCK) 52.02 5202.00 COTTON, CARDED OR COMBED Nil 52.03 5203.00 COTTON YARN INCLUDING SEWING THREAD NOT CONTAINING SYNTHETIC STAPLE FIBRES [10 ]5 ----------------------------------------------------------------------- 2. Omitted and unumbered by Act 26 of 1986, s.81 & Sch.III. 3. Subs. by Act 12 of 1990, s.66 & Sch.III. 5. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 109 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 52.04 COTTON YARN INCLUDING SEWING THREAD, CONTAINING SYNTHETIC, STAPLE FIBRES 5204.10 -In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5204.21 - -Containing cotton and polyester [20 ]6 staple fibre (not containing any other textile material), in which than proportion of polyester staple fibre is more than 4o by weight of the total fibre content 5204.29 - -Other [20 ]6 52.05 5205.00 COTTON FABRICS,- Nil (a) WOVEN, AND (b) NOT SUBJECTED TO ANY PROCESS [52.06 5206.00 COTTON FABRICS (EXCLUDING FABRICS 20 COVERED UNDER HEADING NOS. 52.09, 52.10 AND 52.11),-- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 52.07 5207.00 COTTON FABRICS (EXCLUDING FABRICS 20 COVERED UNDER READING NOS. 52.09, 52.10 AND 52.11),- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITHOUT THE AID OF POWER OR STEAM 52.08 5208.00 COTTON FABRICS (EXCLUDING FABRICS 20 COVERED UNDER HEADING NOS. 52.09, 52.10, 52.11 AND 52.12),- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 52.09 5209.00 COTTON FABRICS,--- 20 (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING,ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE OR POLYESTER FILAMENT YARN OR BOTH (BUT NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE OR FILAMENT YARN OR BOTH IS MORE THAN 40 BY WEIGHT OF THE TOTAL FIBRE CONTENT 52.10 5210.00 COTTON FABRICS,--- 20 (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, (ii) POLYESTER STAPLE FIBRE, AND (iii) RAMIE OR ANY ONE OR MORE ARTIFICIAL STAPLE FIBRES (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40 BY WEIGHT OF THE TOTAL FIBRE CONTENT 52.11 5211.00 COTTON FABRICS,- 20 (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE, AND (d) OF VALUE EXCEEDING RUPEES TWENTY- FIVE PER SQUARE METRE ---------------------------------------------------------------------- 6. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 114 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 52.12 5212.00 COTTON FABRICS, COVERED Nil IN HEADING NOS- 52 .09, 52.10 and 52.11,- (a) WOVEN [ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATERPROOFING, SHRINK -PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, BY A, FACTORY OWNED BY A REGISTERED HANDLOOM COOPERATIVE SOCIETY OR ANY ORGANISATION SET UP OR APPROVED BY THE GOVERNMENT FOR THE PURPOSE OF DEVELOPMENT OF HANDLOOMS. ---------------------------------------------------------------------- CHAP OTHER VEGETABLE TEXTILE FIBRES; PAPERYARN, WOVEN FABRICS OF SUCH YARNS CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPERYARN, WOVEN FABRICS OF SUCH YARNS ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 53.O1 FLAX FIBRE; FLAX YARN 5301.10 -Flax Fibre [Nil]3 5301.20 -Waste yarn (hard waste) of flax Nil ----------------------------------------------------------------------- 3. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 115 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

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

[- Ramie yarn, in or relation to]1

[5303.90 -- Other [Nil]

(1) (2) (3) (4) ---------------------------------------------------------------------- 5306.10 -In or in relation to the manufacture Nil of which no process is ordinarily carried on with the aid of power -Other: 5306.21 -Fabrics damaged or sub-standard, Nil not exceeding 92 cms in length 5306.29 --Other [10 ]4 53.07 WOVEN FABRICS OF RAMIE -Containing (i) ramie and (ii) polyester staple fibre, whether or not containing cotton or any one or more of artificial staple fibres (not containing any other textile material), in which the proportion of polyester staple fibre is more than 40 by weight of the total fibre content; 5307.11 --Of value not exceeding rupees 5 twenty-five per square metre 5307.12 --Of value exceeding rupees twenty- [10 ] five per square metre 5307.90 -Other 10 53.08 5308-00 WOVEN FABRICS OF PAPER [15 ]3 YARN AND OTHER VEGETABLE TEXTILE FIBRES --------------------------------------------------------------------- CHAP MAN-MADE FILAMENTS CHAPTER 54 MAN-MADE FILAMENTS NOTES 1. Heading Nos. 54.02 and 54.04 do not apply to synthetic or artificial filament tow of Chapter 55. 2. For the purposes of heading Nos. 54.03 and 54.05, the denier of textured. yarn shall be determined in the manner specified below, namely: (i) 90 metres of yarn shall be measured off using a wrap reel ensuring just sufficient tension during reeling to remove the crimp but not to stretch the yarn. (ii) The said 90 metres of yarn shall then be weighed on a precision balance and the weight in grams noted. (iii) The denier of such yarn shall thereafter be calculated by multiplying the weight noted under clause (ii) by 100. ----------------------------------------------------------------------- 3. Subs. by 38 of 1993, s.46 & 3rd Sch. 4. Subs. by 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 117 (iv) In the case of plied textured yarn, the denier so cal- culated under clause (iii) shall be divided by the number of plies contained in such yam so as to arrive at the denier of single ply yam. 3. In relation to products of heading Nos. 54.09, 54.10, 54.11 and 54.12, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes shall amount to 'manufacture'. 1[4. For the purposes of heading Nos. 54.62 and 54.04, the denier of the mother yarn for split yarn shall be denier of the single mono filament yarn (of the lowest denierage) comprising the mother yarn. 5. In this Chapter "waste" means wastes arising in or in relation to the manufacture of (i) filaments; or (ii) strips and the like of synthetic or artificial textile materials of an apparent width not exceeding 5 millimetres.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 2[54.01 WASTE 5401.10 -Of synthetic filaments 3[Rs. 11 per kilogram or 60 whichever is less] 5401.20 -Of artificial filaments 6[Rs. 2 per kilogram] 5401.90 -Other 3[Rs. 11 per kilogram or 60 whichever is less.] 4 [54.02 5402.00 SYNTHETIC FILAMENT YARN AND [70 ]7 SEWING THREAD INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED 54.03 5403.00 SYNTHETIC FILAMENT YARN [70 ]7 INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, TEXTURED 54.04 5404.00 ARTIFICIAL FILAMENT YARN AND [40 ]7 SEWING THREAD, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED -------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, s.52 & Sch. III. Pt.I. 2. Subs. by Act 23 of 1986, s.52 & Sch.III. Pt.II, ibid. 3. Subs. by Act 13 of 1989, s.36 & Sch.IV. 4. Subs. by Act 12 of 1990, s.66 and third Sch. 6. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. 7. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 119 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 54.05 5405.00 ARTIFICIAL FILAMENT YARN [40 ]6 INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS,TEXTURED 54.06 SYNTHETIC MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM. - Monofilament: 5406.11 -- Of high-density polyethylene [40 ]6 5406.12 - Of polypropylene [40 ]6 5406.19 - - Other [40 ]6 5406.90 -- Other [40 ]6 54.07 5407.00 ARTIFICIAL MONOFILAMENT [40 ]6 OF 60 DENIERS OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM ---------------------------------------------------------------------- 4. Subs. by Act 13 of 1989, s.36 & Sch.IV. 6. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 120 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 54.08 5408.00 FABRICS OF MAN-MADE FILAMENT Nil YARN (INCLUDING FABRICS OBTAINED (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING,ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE OR POLYESTER FILAMENT YARN OR BOTH (BUT NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE OR FILAMENT YARN OR BOTH IS MORE THAN 40 BY WEIGHT OF THE TOTAL FIBRE CONTENT 52.10 5210.00 COTTON FABRICS,--- 20 (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, (ii) POLYESTER STAPLE FIBRE, AND (iii) RAMIE OR ANY ONE OR MORE ARTIFICIAL STAPLE FIBRES (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40 BY WEIGHT OF THE TOTAL FIBRE CONTENT 52.11 5211.00 COTTON FABRICS,- 20 (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK- PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE, AND (d) OF VALUE EXCEEDING RUPEES TWENTY- FIVE PER SQUARE METRE ---------------------------------------------------------------------- 6. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 114 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 52.12 5212.00 COTTON FABRICS, COVERED Nil IN HEADING NOS- 52 .09, 52.10 and 52.11,- (a) WOVEN [ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATERPROOFING, SHRINK -PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, BY A, FACTORY OWNED BY A REGISTERED HANDLOOM COOPERATIVE SOCIETY OR ANY ORGANISATION SET UP OR APPROVED BY THE GOVERNMENT FOR THE PURPOSE OF DEVELOPMENT OF HANDLOOMS. ---------------------------------------------------------------------- CHAP OTHER VEGETABLE TEXTILE FIBRES; PAPERYARN, WOVEN FABRICS OF SUCH YARNS CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPERYARN, WOVEN FABRICS OF SUCH YARNS ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 53.O1 FLAX FIBRE; FLAX YARN 5301.10 -Flax Fibre [Nil]3 5301.20 -Waste yarn (hard waste) of flax Nil ----------------------------------------------------------------------- 3. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 115 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

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

[- Ramie yarn, in or relation to]1

[5303.90 -- Other [Nil]

(1) (2) (3) (4) ---------------------------------------------------------------------- 5306.10 -In or in relation to the manufacture Nil of which no process is ordinarily carried on with the aid of power -Other: 5306.21 -Fabrics damaged or sub-standard, Nil not exceeding 92 cms in length 5306.29 --Other [10 ]4 53.07 WOVEN FABRICS OF RAMIE -Containing (i) ramie and (ii) polyester staple fibre, whether or not containing cotton or any one or more of artificial staple fibres (not containing any other textile material), in which the proportion of polyester staple fibre is more than 40 by weight of the total fibre content; 5307.11 --Of value not exceeding rupees 5 twenty-five per square metre 5307.12 --Of value exceeding rupees twenty- [10 ] five per square metre 5307.90 -Other 10 53.08 5308-00 WOVEN FABRICS OF PAPER [15 ]3 YARN AND OTHER VEGETABLE TEXTILE FIBRES --------------------------------------------------------------------- CHAP MAN-MADE FILAMENTS CHAPTER 54 MAN-MADE FILAMENTS NOTES 1. Heading Nos. 54.02 and 54.04 do not apply to synthetic or artificial filament tow of Chapter 55. 2. For the purposes of heading Nos. 54.03 and 54.05, the denier of textured. yarn shall be determined in the manner specified below, namely: (i) 90 metres of yarn shall be measured off using a wrap reel ensuring just sufficient tension during reeling to remove the crimp but not to stretch the yarn. (ii) The said 90 metres of yarn shall then be weighed on a precision balance and the weight in grams noted. (iii) The denier of such yarn shall thereafter be calculated by multiplying the weight noted under clause (ii) by 100. ----------------------------------------------------------------------- 3. Subs. by 38 of 1993, s.46 & 3rd Sch. 4. Subs. by 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 117 (iv) In the case of plied textured yarn, the denier so cal- culated under clause (iii) shall be divided by the number of plies contained in such yam so as to arrive at the denier of single ply yam. 3. In relation to products of heading Nos. 54.09, 54.10, 54.11 and 54.12, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes shall amount to 'manufacture'. 1[4. For the purposes of heading Nos. 54.62 and 54.04, the denier of the mother yarn for split yarn shall be denier of the single mono filament yarn (of the lowest denierage) comprising the mother yarn. 5. In this Chapter "waste" means wastes arising in or in relation to the manufacture of (i) filaments; or (ii) strips and the like of synthetic or artificial textile materials of an apparent width not exceeding 5 millimetres.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 2[54.01 WASTE 5401.10 -Of synthetic filaments 3[Rs. 11 per kilogram or 60 whichever is less] 5401.20 -Of artificial filaments 6[Rs. 2 per kilogram] 5401.90 -Other 3[Rs. 11 per kilogram or 60 whichever is less.] 4 [54.02 5402.00 SYNTHETIC FILAMENT YARN AND [70 ]7 SEWING THREAD INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED 54.03 5403.00 SYNTHETIC FILAMENT YARN [70 ]7 INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, TEXTURED 54.04 5404.00 ARTIFICIAL FILAMENT YARN AND [40 ]7 SEWING THREAD, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED -------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, s.52 & Sch. III. Pt.I. 2. Subs. by Act 23 of 1986, s.52 & Sch.III. Pt.II, ibid. 3. Subs. by Act 13 of 1989, s.36 & Sch.IV. 4. Subs. by Act 12 of 1990, s.66 and third Sch. 6. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. 7. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 119 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 54.05 5405.00 ARTIFICIAL FILAMENT YARN [40 ]6 INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS,TEXTURED 54.06 SYNTHETIC MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM. - Monofilament: 5406.11 -- Of high-density polyethylene [40 ]6 5406.12 - Of polypropylene [40 ]6 5406.19 - - Other [40 ]6 5406.90 -- Other [40 ]6 54.07 5407.00 ARTIFICIAL MONOFILAMENT [40 ]6 OF 60 DENIERS OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM ---------------------------------------------------------------------- 4. Subs. by Act 13 of 1989, s.36 & Sch.IV. 6. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 120 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 54.08 5408.00 FABRICS OF MAN-MADE FILAMENT Nil YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07),- (a) WOVEN, AND (b) NOT SUBJECTED TO ANY PROCESS 3[54.09 5409.00 FABRICS OF MAN-MADE FILAMENT 20 YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12),- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK- PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 54.10 5410.00 FABRICS OF MAN-MADE FILAMENT 20 YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12),- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK- PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITHOUT THE AID OF POWER OR STEAM 54.11 5411.00 FABRICS OF MAN-MADE FILAMENT 20 YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54.07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12),- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING,CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 54.12 5412.00 FABRICS OF POLYESTER FILAMENT 20 YARN,- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE AND YARN IS LESS THAN 70 BY WEIGHT OF THE TOTAL FIBRE CONTENT ---------------------------------------------------------------------- 3. Subs. by Act 12 of 1990, s.66 & Sch. III. ---------------------------------------------------------------------- 123 CHAP MAN-MADE STAPLE FIBRES CHAPTER 55 MAN-MADE STAPLE FIBRES NOTES 1. For the purposes of Heading Nos. 55.01 and 55.02, synthetic filament tow and artificial filament tow apply only to tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) Length of tow exceeding 2 metres; (b) Twist less than 5 turns per metre-, (c) Measuring per filament less than 60 deniers; and (d) Total measurement of tow more than 18,000 deniers. In addition, in the case of synthetic filament tow: the tow must be drawn, that is to say, be incapable of being stretched, by more than 100 of its length. 2. In relation to products of Heading Nos. 55.08 to 55.12, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any one or more of these processes shall amount to 'manufacture'. 3. Sub-heading Nos. 5503.11, 5503.12, 5503.19 and 5503.20 apply only to waste arising in, or in relation to, the manufacture of man- made staple fibres 1[4. In relation to waste yarn (hard waste) of artificial staple fibres, sub-heading No. 5503.39 applies only to such waste yarn as may arise prior to the removal, for weaving, of yarn of artificial staple fibres.]; ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 55.01 SYNTHETIC STAPLE FIBRE AND TOW, INCLUDING TOPS THEREOF 5501.10 -Of polyamides [20 ]4 5501.20 -Of polyesters [20 ]4 5501.30 -Acrylic or modacrylic [20 ]4 1xxx 5501.90 -Other [20 ]4 3[55.02 ARTIFICIAL STAPLE FIBRES AND TWO, [20 ]4 INCLUDING TOPS THEREOF 55.03 WASTE (INCLUDING NOILS WASTE YARN AND GARNETTED STOCK) OF MAN-MADE FIBRE. ---------------------------------------------------------------------- 1 Ins. Omitted and subs. by Act 23 of 1986, s. 52 & Sch. III. PtI. 3 Subs. by Act 49 of 1991, s. 122 & Sch. IV. 4 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 124 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- - Of synthetic staple fibre and tow : 5503.11 Of high density polyethylene 5[Rs. 11 per kilogram or 60 whichever is less 5503.12 Of polypropylene 5[Rs. 11 per kilogram or 60 whichever is less 5503.19 Other 3[Rs. 9.45 per kilogram or 50 whichever is less 5503.20 Of artificial staple fibres and tow 5[Rs. 2 per kilogram] - Waste: yarn (hard waste) : 5503.31 Of acrylic or modacrylic Nil 5503.39 Other Nil 55.04 YARN (INCLUDING SEWING THREAD) OF SYNTHETIC STAPLE FIBRES 5504.10 Yarn containing 50 per cent. or more by weight of polypropylene [20 ]6 4[-yarn of polyster staple fibre] 5504.21 Containing cotton not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 Per cent. by Weight of the total fibre content 6[20 ] 5504.22 Containing cotton, ramie or artificial staple fibre or any one or more of these fibres; (not containing any other textile material) and in which tile proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content. 6[20 ] 5504.29 Other 6[20 ] 4[-yarn of acrylic or modacrylic staple fibre] 5504.31 Yarn containing other synthetic staple fibre in the form of waste or in tile form of fibre produced out of such wastes 6[20 ] 5504.32 Yarn, not containing 'or con- taining not more than one sixth by weight of other synthetic staple fibres, calculated on the total fibre content 6[20 ] ---------------------------------------------------------------------- 3 Subs. by Act 13 of 1989, s. 36 and Sch. IV. 4 Subs. by Act 49 of 1991, s. 122 and Fourth Schedule 5 Subs. by Act 38 of 1993, s. 46k 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 125 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 5504.39 Other 5[20 ] 5504.90 Other 5[20 ] 55.05 5505.00 YARN(INCLUDING SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT CONTAINING SYNTHETIC STAPLE FIBRES 5[20 ] ---------------------------------------------------------------------- 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 126 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 55.06 YARN, INCLUDING SEWING THREAD, OF ARTIFICIAL STAPLE FIBRE CONTAINING SYNTHETIC STAPLE FIBRES. 5506.10 In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power. Nil -In or in relation to the manu- facture of which any process is ordinarily carried on with the aid of power: 5506.21 Containing artificial staple fibre and polyester staple fibre (not containing any other textile material), and in which the proportion of polyester staple fibre is more than 40 by weight of the total fibre content. 6[20 ] 5506.29 Other 6[20 ] 55.07 5507.00 FABRICS OF MAN-MADE STAP- LE FIBRES,- Nil (a) WOVEN, AND (b) NOT SUBJECTED TO ANY PROCESS 4[55.08 5508.00 FABRICS OF MAN-MADE STAPLE FIBRES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55. 11 AND 55.12),- 20 (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING TENTERING, HEAT- SETTING, CREASE RESISTANT PROCES- SING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 55.09 5509.00 FABRICS OF MAN-MADE STAPLE FIB- RES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12),- 20 (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT- SETTING, CREASE RESISTANT PROCES- SING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITHOUT THE AID OF POWER OR STEAM 55.10 5510.00 FABRICS OF MAN-MADE STAPLE FIB- RES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12),-- 20 (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT- SETTING, CREASE RESISTANT PROCES- SING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 20 55.11 5511.00 FABRICS OF POLYESTER STAPLE FIBRE,- 20 (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK- PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES (c) CONTAINING COTTON (NOT CON- TAINING ANY OTHER TEXTILE MATE- RIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS LESS THAN 70 BY WEIGHT OF THE TOTAL FIBRE CONTENT 55.12 5512.00 FABRICS OF MAN-MADE STAPLE FIB- RES,- 20 ] (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT- SETTING, CREASE RESISTANT PROCES- SING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) POLYESTER STAPLE FIBRE, AND (ii) ANY ONE OR MORE OF THE FOLLOWING FIBRES, NAMELY, COTTON, RAMIE AND ARTIF- ICIAL STAPLE FIBRES (NOT CONT- AINING ANY OTHER TEXTILE MATER- IAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40 BUT LESS THAN 70 BY WEIGHT OF THE TOTAL FIBRE CONTENT ---------------------------------------------------------------------- 4 Subs. by Act 12 of 1990, s. 66 and Sch. III. 6 Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 130 CHAP WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF CHAPTER 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF NOTES 1. This Chapter does not cover: (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents, polishes, creams or similar preparations of Chapter 34, fabric softeners of Chapter 38) where the textile material is present merely as a carrying medium; (b) Textile products of Chapter 58; (c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (Chapter 68); (d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (Chapter 68); (e) Metal foil on a backing of felt or nonwovens (Section XV). 2. The term 'felt' includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. 3. Heading Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading No. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance. ---------------------------------------------------------------------- 1 Subs. by Act 23 of 1986, S. 52 & Sch. III pt.II. 2 Renumbered and subs. by Act 11 of 1987, S. 95 and Sch. III. ---------------------------------------------------------------------- 131 Heading Nos. 56.02 and 56.03 do not however, cover: (a) Felt, impregnated, coated, covered or laminated with plastics or rubber, containing 50 or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or Chapter 40); (b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or Chapter 40); or (c) Plates, sheets or [strip]1 of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is present merely for reinforcing purposes (Chapter 39 or Chapter 40). 4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 54.06 or 54.07, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 56.01 5601.00 WADDING OF TEXTILE MATE- RIALS AND ARTICLES THEREOF (FOR EXAMPLE, SANITARY TO- WELS AND TAMPONS); TEX- TILE FIBRES, NOT EXCEEDING 5 MM IN LENGTH (FLOCK), TEX- TILE DUST AND MILL NEPS 2[15 ] 56.02 FELT, WHETHER OR NOT IMPREGNATED, COATED, CO- VERED OR LAMINATED 5602.10 Of wool 2[15 ] 5602.90 Other 2[15 ] 56.03 5603.00 NON-WOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED 3[15 ] 56.04 5604.00 RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF HEADING NO- 54.06 OR 54.07, IMPREGNATED, COATED, COVERED OR SHEA- THED WITH RUBBER OR PLASTICS 3[15 ] ---------------------------------------------------------------------- 1 Subs. by Act 18 of 1992, S. 114 & 3rd Sch. 2 Subs. by Act 38 of 1993, S. 46 & 3rd Sch. ---------------------------------------------------------------------- 132 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 5605.10 Of man-made filaments 6[70 ] 1[5605.90] Other 5[15 ] 56.06 5606.00 OTHER SPECIAL YARNS IN- CLUDING GIMPED YARN, AND STRIP; CHENILLE YARN (IN- CLUDING FLOCK CHENILLE YARN) 5[15 ] 56.07 TWINE, CORDAGE, [ROPES]4 AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS -Of jute, of heading No. 53.02: 5607.11 Waste Nil 5607.19 Other 6[10 ] 5607.90 Other 5[15 ] 56.03 5608.00 ARTICLES OF YARN, STRIP OR THE LIKE, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSE- WHERE SPECIFIED OR IN- CLUDED 5[15 ] ---------------------------------------------------------------------- CHAP CARPETS AND OTHER TEXTILE FLOOR COVERINGS CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS NOTES 1. For the purposes of this Chapter, the term 'carpets and other textile floor coverings' means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes article having the characteristics of textile floor coverings but intended for use for other purposes. 2. This Chapter does not cover floor covering underlays. 3. For the purpose of heading No. 57.01, the term, 'machines' shall not include manually operated looms and manually operated implements, ---------------------------------------------------------------------- 1 Omitted, Subs. and renumbered by Act 23 of 1986, s. 52 & Sch. III pt I. 5 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 6 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 133 used independently by hand, such as hooking guns, tufting guns and knitting guns. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 57.01 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNO- TTED, TUFTED, OR FLOCKED, WHETHER OR NOT MADE UP (EXCLUDING DARI, SATARANJI NAMDAHS, JUTE CARPETS AND COIR CARPETS) -In or in any relation to the manufacture of which any process is ordinarily carried on with the aid of machines : 5701.11 Not embossed 4[30 ] 5701.12 Embossed 4[30 ] 5701.90 Other Nil 57.02 CARPETS AND OTHER TEXTILE, FLOOR COVERINGS (OTHER THAN THOSE OF HEADING NO 57.01) INCLUDING FLOOR COVERINGS OF FELT, WHETHER OR NOT MADE UP 5702.10 Floor coverings of Coir Nil 5702.20 Floor coverings of jute 4[10 ] 5702.90 Other 4[30 ] ---------------------------------------------------------------------- CHAP SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; EMBROIDERY CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; EMBROIDERY NOTES 1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated and. other goods of Chapter 59. 2. Heading No. 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3. For the [purposes]2 of heading No. 58.03, 'gauze' means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass. ---------------------------------------------------------------------- 2 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. 3 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 134 4. Heading No. 53.04 does not apply to knitted net fabrics of twine cordage or rope, of heading No. 56.08. 5. In heading No. 58.05, the expression 'embroidery' means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, bead or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry. 6. In addition to the products of heading No. 58.06, this Chapter includes articles made of metal thread and of a kind used in apparel, a furnishing fabrics or for similar purposes. 1[7. In relation to products of sub-heading Nos. 15802.12 and 5802.14, bleaching, dyeing, printing or any other process or any two or more of these processes shall amount to manufacture'.]; ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 58.01 WOVEN PILE FABRICS AND CHENILLE FABRICS; TUFTED TEXTILE FABRICS 5801.10 Of wool or fine animal hair 10 5801.20 Of cotton 2[10 ] 5801.30 Of man-made textile materials Nil 5801.90 Other 2[15 ] 58.02 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS -In or in relation to the manu- facture of which any process is ordinarily carried on with the aid of power or steam: 5802.11 Of cotton fabrics, not subjected to any process Nil 5802.12 Of cotton fabrics, subjected to the process of bleaching, dyeing, printing or any other process or any two or more of these processes 2[10 ] 5802.13 Of man-made textile materials, not subjected to any process Nil 5802.14 Of man-made textile materials, subjected to the process of bleaching, dyeing, printing or any other process or any two or more of these processes Nil 5802.19 Other 2[10 ] 5802.90 Other Nil 58.03 5803.00 GAUZE 3[10 ] 58.04 TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHE- TED FABRICS; LACE IN THE PIECE, IN STRIPS OR IN MO- TIFS ---------------------------------------------------------------------- 1 Subs. by Act 13 of 1989, s. 36 & Sch. IV. 2 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 3 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 135 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- -Lace, in or in relation to the man facture of which any process ordinarily carried on with the aid of power or steam: 5804.11 Of cotton 3[10 ] 5804.12 Of man-made textile materials Nil 5804.19 Other 3[15 ] 5804.90 Other 3[15 ] 58.05 EMBROIDERY IN THE PIECE IN STRIPS OR IN MOTIFS -Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power: 5805.11 Embroidery on base fabrics of silk, of Chapter 50 4[10 ] 5805.12 Embroidery on base fabrics of wool, of Chapter 51 4[10 ] 5805.13 Embroidery on base fabrics of cotton, of Chapter 52 4[10 ] 5805.14 Embroidery on base fabrics of man-made filament yarn of Chapter 54 or fabrics of man- made staple fibres of Chapter 55 4[10 ] 5805.19 1[Other] 4[10 ] 5805.90 1[Other] 4[Nil] 2[58.06 OTHER SPECIAL WOVEN FABRICS; NARROW WOVEN FABRICS, NOT ELSEWHERE SPECIFIED OR INCLUDED 5806.10 Narrow woven fabrics of silk, wool, cotton or man-made taxtile materials 3[15 ] 5806.90 Other 3[15 ] ---------------------------------------------------------------------- 1 Renumbered by Act 23 of 1986, s. 52 & Sch. III. ptI. 2 Subs. by Act 13 of 1989. S. 36 & Sch. IV. 3 Subs. by Act 38 of 1993, s-46 & 3rd Sch. 4 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 136 CHAP IMPREGNATED, COATED, COVERED OR LAMINATED, TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE. CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED, TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE. NOTES 1. Except where the context otherwise requires, for the purposes of this Chapter the expression 'textile fabrics' applies only to the woven fabrics of Chapters 50 to 55 and gauze (heading No. 58.03), narrow woven fabrics (heading No. 58.06) braids and ornamental trimmings in the piece, and the knitted or crocheted fabrics of Chapter 60. 2. Heading No. 59.03 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58, or 60); for the purposes of this provision, no account Should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7mm. at a temperature between 15' C and 30 C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strips of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No. 56.04. 1[(c) Textile fabrics, partially or discretely coated with plastic 2 *** (heading No. 59.03).] 1[(c) Textile fabrics, partially 3. For the purposes of heading No. 59.05, the expression 'rubberised textile fabrics' means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 per cent. by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading: No. 56.04; (c) Fabrics composed of parallel textile yams agglomerated with rubber, irrespective of 'their weight per square metre; and ---------------------------------------------------------------------- 1 Ins. by Act 13 of 1989. s. 36 & Sch. IV. 2 Omitted by Act 12 of 1990, s. 66 & Sch. III. ---------------------------------------------------------------------- 137 (d) Plates, sheets or strip, of cellular rubber, combined with taxtile fabric, where the textile fabric is more than mere reinforcement, other than quilted textile products. 1[4. For the purposes of heading No. 59.04. the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cms., suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14.] 1[5] Heading No. 59.06 does not apply to: (a) Fabrics in which the 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); However, imitation pile fabrics remain classified in this heading. (c) Fabrics finished with normal dressings having a basis of amylaceous or similar substances; (d) Wood veneered on a backing of textile fabrics (Chapter 44); (e) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (Chapter 68); (f) Agglomerated or reconstituted mica, on a backing of textile fabrics (Chapter 68); or (g) Metal foil on backing of textile fabrics (Section XV). 1[6] Heading No. 59.08 does not apply to: (a) Transmission or conveyor belts or belting of a thickness of less than 3 mm; or (b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (Chapter 40). 1[7] Heading No. 59.09 applies to the following goods, which do not fall in any other heading of Section XI: (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading Nos. 59.07 and 59.08), the following only:- (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes; (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile [fabrics]2 multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; ---------------------------------------------------------------------- 1 Ins. and renumbered by Act 12 of 1990, S. 66 & Sch. III. 2 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. ---------------------------------------------------------------------- 138 (v) Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of heading Nos. 59.07 and 59.08) of a kind used for technical purposes [for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts]. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 5901.10 Of cotton 2[10 ] 5901.20 Of man-made textile materials Nil 59.02 TYRE CORD FABRIC OF HIGH TENACITY YARN OF POLYA- MIDES, POLYESTERS OR VIS- COSE RAYON 5902.10 Of polyamides 5[20 ] 5902.20 Of polyesters 5[20 ] 5902.30 Of viscose rayon 5[20 ] 59.03 TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING NO- 59.02 -Of base fabrics of cotton [1*** 5903.11 Coated or laminated with preparations of low-density polyethylene 5[50 ] 5903.19 Other 5[30 ] -Of base fabrics of man-made textile materials [1*** ---------------------------------------------------------------------- 1 Omitted and Subs. by Act 23 of 1986, s. 52 & Sch. III. ptI. 2 Subs. by Act 11 of 1987 s. 95 & Sch. III. 5 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 139 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 5903.21 Coated or laminated with prepara- tions of low-density polyethylene 5[50 ] 5903.29 Other 5[30 ] -Other : 5903.91 Coated or laminated with prepara- tions of low-density polyethylene 5[50 ] 5903.99 Other 5[30 ] 3[59.04 LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE; TEXTILE WALL COVERINGS 5904.10 Linoleum 5[30 ] 5904.20 Textile wall coverings 4[30 ] 5904.90 Other 5[30 ] 59.05 RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING NO. 59.02 5905.10 Of Cotton 2[10 ] 5905.20 Of man-made textile materials 2[10 ] 5905.90 Other 4[15 ] 59.06 TEXTILE FABRICS, OTHERWISE IMPREGNATED, COATED OR COVERED (INCLUDING FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS OR WITH PREPARATIONS CONTAINING TEXTILE FLOCKS) -Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks: 5906.11 On base fabrics of cotton 5[20 ] ---------------------------------------------------------------------- 2 Subs. by Act 23 of 1986, s. 52 & Sch. III. pt I. 3 Subs. by Act 12 of 1990, s. 66 & Sch. III. 4 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 5 Subs. by Act 32 of 1994, s. 62 & 3rd Sch. ---------------------------------------------------------------------- 140 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 5906.12 On base fabrics of man-made textile materials 4[20 ] 5906.19 On base fabrics of other textile materials 4[20 ] 5906.90 Other 4[30 ] 59.07 5907.00 TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR ACCESSORIES OF OTHER MATERIALS 3[15 ] 59.08 5908.00 TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEX- TILE MATERIAL, WHETHER OR NOT REINFORCED WITH METAL OR OTHER MATERIAL 4[30 ] 59.09 5909.00 ALL OTHER TEXTILE PRODUCTS AND ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE (FOR EXAMPLE, TEXTILE FABRICS, COMBINED WITH ONE OR MORE LAYERS OF RUBBER, LEATHER OR OTHER MATERIAL, BOLTING CLOTH, ENDLESS FELTS OF TEXTILE FABRICS, STRAINING CLOTH) 3[15 ] ---------------------------------------------------------------------- CHAP KNITTED OR CROCHETED FABRICS CHAPTER 60 KNITTED OR CROCHETED FABRICS NOTES 1. This Chapter does not cover: (a) Crochet lace (Chapter 58); (b) Labels, badges or similar articles, knitted or crocheted (Chapter 58); (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated., remain classified in this Chapter. 2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3. Throughout this Schedule, any reference to 'knitted goods' includes a reference to stich-bonded goods in which the chain stitches are formed of textile yarn. ---------------------------------------------------------------------- 3 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 4 Subs. by Act 32 of 1994, s. 62 & 3rd Sch. ---------------------------------------------------------------------- 141 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 60.01 KNITTED OR CROCHETED FABRICS, ALL SORTS -In or in relation to the manufacture or which any process is ordinarily carried on with the aid of power or steam : 6001.11 Of cotton 1[10 ] 6001.00 Of man-made textile materials Nil 6001.19 Other 1[15 ] 6001.90 Other Nil ---------------------------------------------------------------------- CHAP ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED NOTES 1. This Chapter applies only to made up knitted or crocheted goods. 2. This Chapter does not cover: (a) Brassieres, girdles, corsets, braces and the like; (b) Worn clothing or other worn articles; (c) Orthopaedic appliances, surgical belts, trusses or the like Chapter 90). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 61.01 6101.00 ARTICLES OF APPAREL, KNI- Nil TTED OR CROCHETED, ALL SORTS 61.02 6102.00 CLOTHING ACCESSORIES, IN- Nil CLUDING SOCKS, STOCK- ING, GLOVES, SHAWLS, SC- ARVES, MUFFLERS, MANTI- LLAS, VEILS, TIES, BOW TIES, CRAVATS, KNITTED OR CROCHETED ---------------------------------------------------------------------- CHAP ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED NOTES 1. This Chapter applies only to made up articles of any textile fabrics other than wadding, excluding knitted or crocheted articles, other than brassieres, girdles, corsets, braces and the like. ---------------------------------------------------------------------- 1 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 142 2. This Chapter does not cover:, (a) Worn clothing or other worn articles; (b) Orthopaedic appliances, surgical belts, trusses or the like (Chapter 90). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 62.01 6201.00 ARTICLES OF APPAREL, NOT KNITTED OR CROCHETED, ALL, SORTS Nil 62.02 6202.00 CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED, INCLUDING HANDKERCHIEFS, SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS, TIES, BOW TIES, CRAVATS, GLOVES 1[15 ] ---------------------------------------------------------------------- CHAP OTHER MADE UP TEXTILE ARTICLES CHAPTER 63 OTHER MADE UP TEXTILE ARTICLES ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 63.O1 6301.00 MADE UP TEXTILE ARTICLES NOT ELSEWHERE SPECIFIED INCLUDING BLANKETS (OTHER THAN OF WOOL), TARPAULINS, TENTS, SAILS FOR BOATS 1[15 ] ---------------------------------------------------------------------- CHAP FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES NOTES 1. This Chapter does not cover: (a) Footwear without applied soles, of textile material (Chapter 61 or 62); (b) Articles of asbestos (Chapter 63); (c) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (Chapter 90); or (d) Toy footwear and skating boots with ice or roller skates attached; shin-guards and similar protective sportswear (Chapter 95). ---------------------------------------------------------------------- 1 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 143 2. For the purposes of heading No. 64.01: (a) the term 'footwear' includes all varieties of footwear, whether known as boots, shoes, sandals, chappals, or by any other name; and (b) the expression 'parts' does not include pegs, boot protectors, eyelets. boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No. 96.06. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 64.01 FOOTWEAR AND PARTS THEREOF. -Footwear : 6401.11 In or in relation to the manufac- ture of which any process is ordi- narily carried on with the aid of power 3[15 ] 6401.19 Other 3[15 ] -Parts: 6401.91 In or in relation to the manufac- ture of which any process is ordi- narily carried on with the aid of power 15 6401.99 Other 3[15 ] 64.02 6402.00 GAITERS, LEGGINGS AND SIMILAR ARTICLES AND PARTS THEREOF 1[15 ] ---------------------------------------------------------------------- CHAP HEADGEAR AND PARTS THEREOF CHAPTER 65 HEADGEAR AND PARTS THEREOF NOTE This Chapter does not cover: (a) Asbestos headgear (heading No. 68.07); or (b) Dolls' hats or other toy hats or carnival articles of Chapter 95. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 65.01 HEADGEAR AND PARTS THEREOF 6501.10 Safety headgear 3[10 ] 6501.80 Other 2[10 ] 6561.90 Parts 2[10 ] ---------------------------------------------------------------------- 1 Subs. by Act 11 of 1987, s. 95 and Sch. III. 2 Subs. by Act 12 of 1990, s. 66 & Sch. III. 3 Subs. by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 144 CHAP UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT- STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT- STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF NOTE This Chapter does no-, cover: (a) Measure walking-sticks or the like (heading No. 90.17); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 66.01 6601.00 UMBRELLAS, SUN UMBRE- LLAS AND PARTS THERE- OF 2[10 ] 66.02 6602.00 WALKING-STICKS, SEAT- STICKS, WHIPS, RIDING- CROPS AND THE LIKE; PARTS THEREOF 1[10 ] ---------------------------------------------------------------------- CHAP ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR CHAPTER 67 ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR NOTES 1. This Chapter does not cover: (a) Floral motifs of lace, of embroidery or other textile fabric (Section XI); (b) Footwear (Chapter 64); (c) Headgear (Chapter 65); (d) Toys, sports requisites or carnival articles (Chapter 95); or (e) Feather dusters, powder-puffs or hair sieves (Chapter 96). 2. Heading No. 67.01 does not cover: (a) Articles of glass (Chapter 70); or (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 & Sch. III. 2 Subs. by Act 32 of 1994, s. 62(a) & 3rd Sch. ---------------------------------------------------------------------- 145 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 67.01 6701.00 ARTIFICIAL FLOWERS, FOLI- AGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT 1[10 ] 67.02 6702.00 WIGS, FALSE BEARDS, EYE- BROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; OTHER ARTICLES OF HUMAN HAIR 1[10 ] ---------------------------------------------------------------------- CHAP ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIAL CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIAL NOTE This Chapter does not cover: (a) Goods of Chapter 25: (b) Coated, impregnated or covered paper of Chapter 48 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper); (c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading No. 84.42; (g) Electrical insulators or fittings of insulating material of Chapter 85; (h) Dental burrs (heading No. 90.18); (i) Articles of Chapter 91 (for example, clocks and clock cases); (j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (k) Articles of Chapter 95 (for example, toys, games and sports requisites); or (l) Articles of heading No. 96.02, if made of materials specified in Note 2 (b) to Chapter 96 or of heading No. 96.06 (for example, buttons), heading No. 96.09, (for example, slate pencils) or heading No. 96.10 (for example, drawing slates). ---------------------------------------------------------------------- 1 Subs. by Act 12 of 1990, s. 66 & Sch. III ---------------------------------------------------------------------- 146 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 68.01 MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAME WORKS, FOR GRINDING, SHA- RPENING, POLISHING, TRUE- ING, OR CUTTING, HAND SHA- RPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS 6801.10 -Grinding wheels and the like, [20 ]4 and parts thereof 6801.90 -Other [20 ]4 68.02 6802.00 NATURAL OR ARTIFICIAL ABRASIVE [20 ]4 POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP 68.03 6803.00 SLAGWOOL, ROCKWOOL AND SIMILAR [20 ]4 MINERAL WOOLS 68.04 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE 6804.10 -Corrugated sheets [30 ]3 6804.20 -Other sheets, panels, tiles and [30 ]3 similar articles 6804.30 -Tubes, pipes and tube or pipe [30 ]3 fittings 6804.90 -Other [30 ]3 68.05 FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND MAGNESIUM CARBONATE; ARTICLES OF SUCH MIXTURES OR OF ASBESTOS (FOR EXAMPLE, THREAD, WOVEN FABRIC, CLOTHING, HEADGEAR, FOOTWEAR, GASKETS), WHETHER OR NOT REINFORCED, OTHER THAN GOODS OF HEADING NO. 68.04 OR 68.06 6805.10 -Gaskets [20 ]4 6805.90 -Other [20 ]3 ---------------------------------------------------------------------- 3. Subs. by Act 38 of 1993, s.46 & 3rd Sch. ---------------------------------------------------------------------- 147 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 68.06 FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES (BRAKE LININGS AND PADS) FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERIAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS 6806.10 -Brake linings and pads and clutch [20 ]4 facings 6806.90 -Other [20 ]4 68.07 6807.00 ALL OTHER ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA [30 ]4 OR OF SIMILAR MATERIALS, NOT ELSEWHERE SPECIFIED OR INCLUDED -------------------------------------------------------------------- CHAP CERAMIC PRODUCTS CHAPTER 69 CERAMIC PRODUCTS NOTES 1. This Chapter does not cover: (a) Articles of Chapter 71 (for example, imitation jewellery); (b) Cermets of Chapter 81; (c) Articles of Chapter 82; (d) Electrical insulators or fittings of insulating material of Chapter 85; (e) Artificial teeth (Chapter 90); (f) Articles of Chapter 91 (for example, clocks and clock cases); (g) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (h) Articles of Chapter 95 (for example, toys, games and sports requisites); or (i) Articles of heading No. 96.06 (for example, buttons) or of heading No. 96.14 (for example, smoking pipes). 2. This Chapter applies only to ceramic products which have been fired after shaping. ----------------------------------------------------------------------- 4. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 148 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 69.01 6901.00 BRICKS, BLOCKS, TILES AND [20 ]5 OTHER CERAMIC GOODS OF SILLICEOUS EARTHS; REFRACTORY CERAMIC GOODS SUCH AS BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC 4[CONSTRUCTIONAL GOODS AND OTHER REFRACTORY CERAMIC GOODS SUCH AS] RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS,TUBES, PIPES,

[SHEATHS]6 AND RODS

(1) (2) (3) (4) ---------------------------------------------------------------------- 69.07 6907.00 CERAMIC WARES FOR LABORATORY, 30 CHEMICAL OR OTHER TECHNICAL USES; CERAMIC TROUGHS TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS 69.08 CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES 6908.10 -Of porcelain or china [30 ]5 6908.90 -Other [15 ]3 69.09 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA 6909.10 -Tableware [30 ]5 6909.20 -Toilet articles [30 ]5 6909.30 -Water-filters of a capacity not [30 ]5 exceeding 40 litres 6909.90 -Other [30 ]5 69.10 6910.00 CERAMIC TABLEWARE, KITCHEN-WARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA 30 69.11 6911.00 OTHER CRAMIC ARTICLES [30 ]5 ---------------------------------------------------------------------- CHAP GLASS AND GLASSWARE CHAPTER 70 GLASS AND GLASSWARE NOTES 1. This Chapter does not cover: (a) Goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fibre electrical insulators or 2[fittings of insulating material] (Chapter 85); (d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometres, barometres, hydrometres or other articles of Chapter 90; ----------------------------------------------------------------------- 2. Subs. by Act 26 of 1988, s.81 & Sch.III. 5. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 150 (e) Lamps and lighting fittings (other than glass shells, glass globes and glass chimneys for lamps and lanterns), illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof of Chapter 94; (f) Toys, games and sports requisites, christmas tree ornaments or other articles, etc., of Chapter 95 (excluding glass eyes without mechanism for dolls or for other articles of Chapter 95); or (g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2. For the purposes of heading No. 70.02: (a) Glass is not regarded as 'worked' by reason of any process it has undergone before annealing; (b) Cutting to shape does not affect the classification of glass in sheets; (c) The expression 'absorbent or reflecting layer' means microscopically thin coating of metal or of a, chemical compound (e.g. metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of 'the glass while still allowing it to retain a degree of transparency or translucency. 3. The products referred to in heading No. 70.03 remain classified in that heading whether or not they have the character of articles. 4. For the purposes of heading No. 70.14, the expression 'glass wool' means:- (a) Mineral wools with a silica (Sio2) content not less than 60 per cent. by weight; (b) Mineral wools with a silica (Sio ) content less than 60 per cent. but with an alkaline oxide (K2 O or Na2 O) content exceeding 5 per cent. by weight or boric oxide (B2 03) content exceeding 2 per cent. by weight. Mineral wools which do not comply with the above specifications fall in heading No. 68.03. 5. Throughout this Schedule, the expression 'glass' includes fused quartz and other fused silica. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 70.01 CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS; GLASS IN BALLS (OTHER THAN MICROSPHERES OF BEADING NO. 70.13); RODS OR TUBES, UNWORKED ----------------------------------------------------------------------- 151 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 7001.10 -Cullet and other waste and scrap of [20 ]4 glass 7001.90 -Glass in the mass; glass in balls [20 ]4 (other than microspheres of heading No. 70.13) ; rods or tubes, unworked 70.02 CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, DRAWN GLASS, BLOWN GLASS, FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT OR REFLECTING LAYER BUT NOT OTHERWISE WORKED 7O02.10 -Tinted [20 ]4 2[7002.20 -Not tinted 4[20 ] 70.03 7003.00 GLASS OF HEADING NO. 70.02 [20 ]4 BENT, EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED OR OTHERWISE WORKED, BUT NOT FRAMED OR FITTED WITH OTHER MATERIALS 70.04 SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS 7004.10 Toughened (tempered) safety glass [20 ]4 2[7004.20 -Laminated safety glass [20 ]4 70.05 7005.00 MULTIPLE-WALLED INSULATING UNITS OF GLASS [20 ]4 70.06 GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS 7006.10 --Rear-view mirrors for vehicles [20 ]4 7006.90 --Other [20 ]4 ----------------------------------------------------------------------- 2. Subs. by s.52 & Sch.III, Pt-II, ibid. 4. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ----------------------------------------------------------------------- 152 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 70.07 CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS, AMPOULES AND OTHER CONTAINERS, OF GLASS, OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS; PRESERVING JARS OF GLASS; STOPPERS, LIDS AND OTHER CLOSURES, OF GLASS 7007.10 - Ampoules and vials for injectibles [20 ]4 7007.90 - Other [30 ]4 70.08 GLASS ENVELOPES (INCLUDING BULBS, SHELLS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE 7008.10 -For electric lighting bulbs and [20 ]4 fluorescent lighting tubes 7008.20 -For television picture tubes [20 ]4 7008.90 -Other [20 ]4 70.09 7009.00 GLASS INNERS FOR VACUUM FLASKS OR [10 ]3 FOR OTHER VACUUM VESSELS 70.10 GLASS SHELLS, GLASS GLOBES AND CHIMNEYS FOR LAMPS AND LANTERNS 7010.10 Glass shells and glass globes [20 ]4 2[7010.20 -Glass chimneys 4[20 ] 70.11 4[Clock or watch glasses and similar glasses, glasses for non-corrective or spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses] 7011.10 -[Glasses for corrective spectacles]4 Nil 7011.90 -Other [20 ]4 70.12 LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED 7012.10 - Laboratory glassware [20 ]4 7012.90 - Other glassware [20 ]4 --------------------------------------------------------------------- 2. Subs. by s.52 & Sch.III, Pt.II, ibid. 3. Subs. by Act 12 of 1990, s.66 & Sch.III. 4. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 153 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 70.13 GLASS BEADS, GLASS BANGLES, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALL-WARES AND GOODS THEREOF OTHER THAN IMITATION JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING I MILLIMETRE IN DIAMETER 7013.10 - Glass beads and glass bangles Nil 7013.90 - Other [40 ]1 2[70.14 7014.00 GLASS FIBRES (INCLUDING GLASS [35 ]3 WOOL AND GLASS FILAMENTS) AND ARTICLES THEREOF (FOR EXAMPLES, YARN, WOVEN FABRICS), WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS OR VARNISH 70.15 7015.00 OTHER ARTICLES OF GLASS INCLUDING [40 ]1 THOSE OF A KIND USED FOR TABLE, KITCHEN, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF HEADING NO. 70.07 OR 70.13) -------------------------------------------------------------------- CHAP NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN NOTES 1. This Chapter does not cover: (a) Amalgams of precious metal, and colloidal precious metal of Chapter 28; (b) Sterile surgical suture materials, dental fillings and other goods of Chapter 30: (c) [Goods of]4 Chapter 32 (for example, lustres); (d) Handbags and other articles of Chapter 42; (e) Articles of Chapter 43; ----------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, s.52 & Sch.III, Pt.I. 2. Subs. by Subs. s.52 & Sch.III, Pt-II, ibid. 3. Subs. by Act 26 of 1988, s.81 & Sch.III. 4. Subs. by Act 18 of 1992, s.114 & 3rd Sch. ----------------------------------------------------------------------- 154 (f) Goods of Section XI (textiles and textile articles); (g) Footwear, headgear and other articles of Chapter 64 or 65; (h) Umbrellas, walking-sticks and other articles of Chapter 66; (i) Abrasive goods of Chapter 68 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances and electrical goods, and parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semiprecious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading No. 85.22); (j) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (k) Arms or parts thereof (Chapter 93); (l) Goods covered by Note 2 to Chapter 95; or 1[(m) Articles classified in Chapter 96 by virtue of NOTE 4 to that Chapter.] 2. All articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semi- precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 3. (a) The expression 'precious metal' means silver, gold and platinum. (b) The expression 'platinum' means platinum, iridium, osmium, palladium, rhodium and ruthenium. (c) The expression 'precious or semi-precious stones' does not include any of the substances specified in Note 2(b) to Chapter 96. 2[4. For the purposes of this Chapter, any alloy (including a 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 no 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.] 5. Except where the context otherwise requires, any reference in the Schedule to precious metals or to any particular precious metal includes a reference to alloys treated as alloys of precious metal, but not to metal clad with precious metal or to base metal or nonmetals plated with precious metal. 6. Throughout this Schedule, the expression 'metal clad with pre- cious metal' means material made with a base of metal upon one or more surfaces of which there is affixed by. soldering, brazing, welding, hotrolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. 7. For the purposes of heading No. 71.01, the expression 'articles of jewellery (other than imitation jewellery)' means: (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklace, brooches, ear- rings, watch- ---------------------------------------------------------------------- 1. Subs. by Act 18 of 1992, s.114 & 3rd Sch. 2. Subs. by Act 32 of 1994, s.62 (a) & 3rd Sch. ---------------------------------------------------------------------- 155 chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and (insignia); and (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (cigarette cases, powder boxes, chain purses, cachou boxes). 8. For the purposes of heading No. 71.01, the expression limitation jewellery' means articles of jewellery within the meaning of Note 7 (a) above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, [or hairpins]1, of heading No. 96.15), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 71.01 NATURAL OR CULTURED PEARLS; PRECIOUS OR SEMI-PRECIOUS STONES SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES; DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES, ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED); PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL; ARTICLES OF JEWELLERY (OTHER THAN IMITATION JEWELLERY) AND PARTS THEREOF; IMITATION JEWELLERY; OTHER ARTICLES OF PRECIOUS METAL OR OF METALS CLAD WITH PRECIOUS METAL; WASTE AND SCRAP OF PRECIOUS METAL OR OF METALS CLAD WITH PRECIOUS METAL; COIN 7101.10 -Diamonds, cut or polished or both Nil 7101.20 -Piezo-electric quartz Nil -Precious metals, namely, silver, gold and platinum and other metals of the platinum group (unwrought), metals clad with precious metal : 7101.31 - -Silver Nil --------------------------------------------------------------------- 1. Subs. by Act 18 of 1992, s.114 & 3rd Sch. --------------------------------------------------------------------- 156 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 7101.39 - - Other [15 ]2 7101.40 - Articles of jewellery (other [15 ]2 than imitation jewellers and parts thereof 7101.50 - Imitation jewellers 5 7101.60 - Strips, wires, sheets, plates and [15 ]2 foils of silver 7101.70 - Articles of silver [15 ]2 7101.80 - Dust and powder of natural or [20 ]3 synthetic precious or semi-precious stones; waste and scrap of precious metal or metal clad with precious metal 7101.90 - Other [20 ]3 ----------------------------------------------------------------------- 1[NOTES] 1. This Section does not cover: (a) Prepared paints, inks or other products with a basis, of metallic flakes or powder (heading Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15); (b) Ferro-cerium or other pyrophoric alloys (heading No. 36.06) ; (c) Headgear or parts thereof of Chapter 65; (d) Umbrella frames or other articles of Chapter 66; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track (heading No. 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft) ; (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (ij) Lead shot prepared for ammunition (heading No. 93.06) or other articles of Section XIX (arms and ammunition); (k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (l) Articles, of Chapter 95 (for example, toys, games, sports requisites); or (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles). 2. Throughout this Schedule, the expression "parts of general use" means: (a) Articles of heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading No. 91.14); and (c) Articles of heading Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading No. 83.06. In Chapters 73 to 76 and 78 to 82 (but not In heading No. 73.15) references to parts of goods do not include reference, to parts of general use as defined above. Subject to the preceding paragraph and to NOTE Chapter 83, the articles of Chapter 82 or 83 are excluded, Chapters 72 to 76 and 78 to

3. 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; (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. 4. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of NOTE 3 above, are to be classified as alloys of that metal. 5. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds, of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of NOTE 3, it is classified; and (c) A cermet of heading No. 81.13 is regarded as a single base metal. 6. In this Section, the following expressions have the meanings hereby assigned to them: (a) WASTE AND SCRAP: Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) POWDERS: Products of which 90 or more by weight passes through a sieve having a mesh aperture of 1 mm.] ----------------------------------------------------------------------- 1. Subs. by Act 26 of 1988, s.81 & Sch.III. 2. Subs. by Act 12 of 1990, s.66 & Sch.III. 3. Subs. by Act 38 of 1993, s.46 & 3rd Sch. ----------------------------------------------------------------------- 158 1[NOTE] 1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this schedule, the following expressions have the meanings hereby assigned to them: (a) PIG IRON: Iron-carbon alloys not usefully malleable, containing more than 2 by weight of carbon and which may contain by weight one Or More other elements within the following limits: -not more than 10 of chromium -not more than 6 of mangenese -not More than 3 of phosphorus -not more than 85 of silicon -a total of not more than 10 of other elements. (b) SPIEGELEISEN: Iron-carbon alloys containing by weight more than 6 but not more than 30 of manganese and otherwise conforming to the specification at (a) above. (c) FERRO-ALLOYS: Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de- oxidants, desulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable containing by weight 4 or more of the element iron and one or more of the following: -more than 10 of chromium -more than 30 of manganese -more than 3 of phosphorus -more than 8 of silicon -a total of more than 10 of other elements, excluding carbon, subject to a maximum Content of 10 in the case of copper, (d) STEEL: Ferrous materials other than those of heading No. 72.03 which (with the exception of certain types produced in the form of castings are usefully malleable and which contain by weight 2 or less of carbon. However, )chromium steels may contain higher proportions of carbon. (e) STAINLESS STEEL: Alloy steels containing, by weight, 1.2 or less of carbon and 10.5 or more of chromium, with or without other elements. (f) OTHER ALLOY STEEL: Steels not complying with the definition of stainless Steel and containing by weight one or more of the following elements in the proportion shown: -0.3 or more of aluminium -0.0008 or more of boron -0.3 or more of chromium -0.3 , or more of cobalt -0.4 or more of copper -0.4 or more of lead -1.65 or more of manganese -0.08 or more of molybdenum -0.3 or more of nickel -0.06 or more of niobium -0.6 or more of silicon -0.05 or more of titanium -0.3 or more of tungsten (wolfram) -0.1 or more of vanadium -0.05 or more of zirconium -0.1 or more of other elements (except, sulphur, phosphorus, carbon and nitrogen), taken separately. (g) REMELTING SCRAP INGOTS OF IRON OR STEEL: Products roughly cast in the form of ingots without feeder- heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h) GRANULES: Products of which less than 90 by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 or more by weight passes through a sieve with a mesh aperture of 5 mm. (ij) SEMI-FINISHED PRODUCTS: Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils. (k) FLAT-ROLLED PRODUCTS: Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of: -coils of successively superimposed layers, or -straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, 2[of any size,] are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. (l) BARS AND RODS, HOT-ROLLED, TN IRREGULARLY WOUND COILS. Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles. segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may have indentations, ribs', grooves or other deformations produced during the rolling process (reinforcing bars and rods) (m) OTHER BARS AND RODS: Products which do not conform to any of the definitions at (ij), (k) or (l) above or to, the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may: -have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); -be twisted after rolling. (n) ANGLES, SHAPES AND SECTIONS: Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 73.01 or 73.02. (o) WIRE: Cold-formed products in coils, of any uniform solid cross- section along their whole length, which do not conform to the definition of flat-rolled products. (p) HOLLOW DRILL BARS AND RODS: Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in, heading No. 73.04. (q) SKELP: Hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge. 2. Ferrous metals clad with another ferrous metals are to be classified as products of the ferrous metal predominating by weight. 3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this chapter appropriate to similar hot-rolled products. 3[4.In relation to flat-rolled products of this Chapter, the process of hardening or tempering shall amount to manufacture.] SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions: -0.08 or more of sulphur -0.1 or more of lead -more than 0.05 of selenium -more than 0.01 of tellurium -more than 0.05 of bismuth. (b) Silicon-electrical steel Alloy steels containing by weight at lest 0.6 but not more than 6 of silicon and not more than 0.08 of carbon. They may also contain by weight not more than 1 of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel. (c) High speed steel Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 or more, 0.6 or more of carbon and 3 to 6 of chromium. (d) Silicon-manganese steel Alloy steels containing by weight: -0.35 or more but not more than 0.7 of carbon, -0.5 or more but not more than 1.2 of manganese, and -0.6 or more but not more than 2.3 of silicon, but not containing any other element in a proportion that would give the steel the characteristics of another alloy steel.] 161 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 1 [I-PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM 72.01 7201.00 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER PRIMARY FORMS [15 ]5 72.02 7202.00 FERRO-ALLOYS [15 ]5 72.03 7203.00 FERROUS PRODUCTS OBTAINED BY [15 ]5 DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING A MINIMUM PURITY BY WEIGHT OF 99.94 IN LUMPS, PELLETS OR SIMILAR FORMS 72.04 FERROUS WASTE AND SCRAP; REMELTING SCRAP; INGOTS OF IRON OR STEEL 7204.10 -Of iron [15 ]5 7204.20 - Of stainless steel [15 ]5 7204.30 - Of other alloy steel [15 ]5 7204.90 - Other [15 ]5 72.05 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN IRON OR STEEL 7205.10 - Of iron [15 ]5 7205.20 -Of alloy steel [15 ]5 7205.90 - Other [15 ]5 II-IRON AND NON-ALLOY STEEL 72.06 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF HEADING NO. 72.03) 7206.10 - Of iron [15 ]5 7206.90 - Other [15 ]5 72.07 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL 7207.10 -Of iron [15 ]5 7207.90 - other [15 ]5 72.08 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT CLAD, PLATED OR COATED - Plates and universal plates : 7208.11 - - Exceeding 5 mm in thickness [15 ]5 7208.19 - - Other [15 ]5 -Sheets : 7208.21 - - Exceeding 5 mm in thickness [15 ]5 7208.29 - - Other [15 ]5 - Strips : 7208.31 - - Exceeding 5 mm in thickness [15 ]5 7208.39 - - Other [15 ]5 7208.40 - Skelp [15 ]5 - Other flat products : 7208.91 - - Exceeding 5 mm in thickness [15 ]5 7208.99 - - Other [15 ]5 72.09 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLD-REDUCED), NOT CLAD, PLATED OR COATED 7209.10 - Plates [15 ]5 7209.20 -Sheets [15 ]5 7209.30 - Strips [15 ]5 7209.90 - Other [15 ]5 72.10 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR COATED - Plated or coated with zinc : 7210.11 - - Corrugated [15 ]5 7210.19 -- Other [15 ]5 7210.20 -Plated or coated with tin [15 ]5 7210.30 - Painted, lacquered, varnished [15 ]5 or plastic coat 7210.90 - Other [15 ]5 72.11 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR COATED -Flats : 7211.11 - - Exceeding 5 mm in thickness [15 ]5 7211.19 - - Other [15 ]5 - Universal plates : 7211.21 --Exceeding 5 mm in thickness [15 ]5 7211.29 - - Other [15 ]5 7211.30 - Hoops [15 ]5 - Sheets : 7211.41 - - Cold-rolled (cold-reduced) [15 ]5 7211.42 - - Hot-rolled, exceeding 5 mm in thickness [15 ]5 7211.49 -- Other [15 ]5 -Strips : 7211.51 - - Cold-rolled (cold-reduced) [15 ]5 7211.52 - - Hot-rolled, exceeding 5 mm in thickness [15 ]5 7211.59 - -Other [15 ]5 7211.60 - Skelp [15 ]5 - Other flat products : 7211.91 - - Cold-rolled (cold-reduced) [15 ]5 7211.92 - - Hot-rolled, exceeding 5 mm in thickness [15 ]5 7211.99 - - Other [15 ]5 72.12 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED -Plated or coated with zinc : 7212.11 - -Corrugated [15 ]5 7212.19 - -Other [15 ]5 7212.20 -Plated or coated with tin [15 ]5 7212.30 -Painted, lacquered, varnished or plastic coated [15 ]5 7212.90 -Other [15 ]5 72.13 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL 7213.10 -Of free-cutting steel [15 ]5 7213.90 -Other [15 ]5 72.14 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED BUT INCLUDING THOSE TWISTED AFTER ROLLING 7214.10 -Forged [15 ]5 7214.20 -Of free-cutting steel [15 ]5 7214.90 -Other [15 ]5 72.15 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL 7215.10 -Of free-cutting steel not further [15 ]5 worked than cold-formed or cold- finished 7215.20 -Other, not further worked than cold-formed or cold-finished [15 ]5 7215.30 -Plated or coated with zinc [15 ]5 7215.40 -Plated or coated with other base [15 ]5 metals 7215.90 -Other [15 ]5 72.16 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL 7216.10 -Not further worked than hot-rolled, [15 ]5 hot-drawn or extruded 7216.20 -Not further worked than cold-formed [15 ]5 or cold-finished 7216.30 -Plated or coated with zinc [15 ]5 7216.40 -Plated or coated with other base [15 ]5 metals 7216.50 -Slotted angles and slotted channels [15 ]5 7216.60 -Forged [15 ]5 7216.90 -Other [15 ]5 72.17 WIRE OF IRON OR NON-ALLOY STEEL 7217.10 -Electric resistance wire [15 ]5 (including electric resistance heating wire) 7217.90 -Other [15 ]5 III-STAINLESS STEEL 72.18 7218.00 STAINLESS STEEL IN INGOTS OR OTHER [15 ]5 PRIMARY FORMS, SEMI-FINISHED PRODUCTS OF STAINLESS STEEL 72.19 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, 0F A WIDTH OF 600 MM OR MORE 7219.10 -Not further worked than hot-rolled, [15 ]5 whether or not in coils 7219.20 -Not further worked than cold-rolled [15 ]5 (cold-reduced) 7219.90 -Other [15 ]5 72.20 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF LESS THAN 600 MM 7220.10 -Not further worked than hot-rolled [15 ]5 whether or not in coils 7220.20 -Not further worked than cold- [15 ]5 rolled (cold-reduced) 7220.90 -Other [15 ]5 72.21 7221.00 BARS AND RODS HOT-ROLLED, IN [15 ]5 IRREGULARLY WOUND COILS, OF STAINLESS STEEL 72.22 OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES, SHAPES AND SECTIONS OF STAINLESS STEEL 7222.10 -Bars and rods, not further worked [15 ]5 than hot-rolled, hot-drawn or extruded 7222.20 Bars and rods, not further worked [15 ]5 than cold-formed or cold-finished 7222.30 -Other bars and rods [15 ]5 7222.40 -Angles, shapes and sections [15 ]5 72.23 7223.00 WIRE OF STAINLESS STEEL [15 ]5 IV-OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 72.24 7224.00 OTHER ALLOY STEEL IN INGOTS OR [15 ]5 OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL 72.25 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE 7225.10 -Of silicon-electrical steel [15 ]5 7225.20 -Of high speed steel [15 ]5 7225.30 -Other, not further worked than [15 ]5 hot-rolled whether or not in coils 7223.40 -Other, not further worked than [15 ]5 cold-rolled (cold-reduced) 7225.90 -Other [15 ]5 72.26 - FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM 7226.10 -Of silicon-electrical steel [15 ]5 7226.20 -Of high speed steel [15 ]5 - Other : 7226.91 - -Not further worked than hot-rolled [15 ]5 7226.92 - -Not further worked than cold-rolled [15 ]5 (cold-reduced) 7226.99 - -Other [15 ]5 72.27 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF OTHER ALLOY STEEL 7227.10 -Of high speed steel [15 ]5 7227.20 -Of silico-manganese steel [15 ]5 7227.90 -Other [15 ]5 72.28 OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS OF ALLOY OR NON-ALLOY STEEL 7228.10 -Bars and rods of high speed steel [15 ]5 7228.20 -Bars and rods of silico-manganese [15 ]5 steel 7228.30 -Other bars and rods not further [15 ]5 worked than hot-rolled, hot-drawn or extruded 7228.40 -Other bars and rods, not further [15 ]5 worked than forged 7228.50 -Other bars and rods, not further [15 ]5 worked than cold-formed or cold- finished 7228.60 -Other bars and rods [15 ]5 -Angles, shapes and sections: 7228.71 - -Not further worked than hot-rolled, [15 ]5 hot-drawn or extruded 7228.72 --Not further worked than cold-formed [15 ]5 or cold-finished 7228.79 - -Other [15 ]5 -Hollow drill bars and rods: 7228.81 --Of alloy steel [15 ]5 7228.82 --Of non-alloy steel forged [15 ]5 7228.89 - -Other [15 ]5 72.29 WIRE OF OTHER ALLOY STEEL 7229.10 -Of high speed steel [15 ]5 7229.20 -Of silico-manganese steel [15 ]5 7229.30 -Electric resistance wire (including [15 ]5 electric resistance heating wire) 7229.90 -Other [15 ]5 --------------------------------------------------------------------- 1.Subs. by Act. 26 of 1988, s.81 & Sch.III. 5. Subs. and omitted by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 163 CHAP ARTICLES OF IRON OR STEEL CHAPTER 73 ARTICLES OF IRON OR STEEL 3[NOTES 1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72. 2. In this Chapter the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 3[73.01 SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL 7301.10 -Sheet Piling [15 ]8 7301.20 -Angles, shapes and sections [15 ]8 73.02 RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL, CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS 7302.10 -Rails [15 ]8 7302.20 -Sleepers (cross-ties) [15 ]8 7302.90 -other [15 ]8 73.03 7303.00 TUBES, PIPES AND HOLLOW PROFILES OF CAST IRON [15 ]8 73.04 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL 7304.10 -of iron [15 ]8 7304.90 -Other [15 ]8 73.05 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING INTERNAL AND EXTERNAL CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL 7305.10 -of iron [15 ]8 7305.90 -other [15 ]8 73.06 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL 7306.10 -Of iron [15 ]8 7306.90 -Other [15 ]8 73.07 7307.00 TUBE OR PIPE FITTINGS (FOR EXAMPLE, [15 ]8 COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL 73.08 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING NO. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES, AND BRIDGE-SECTIONS, LOCKGATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL 7308.10 -Bridges and bridge-sections 15 7308.20 -Towers and lattice masts 15 7308.30 -Doors, windows and their frames and 15 thresholds for doors 7308.40 6[Equipment of scaffolding shuttering, 15 propping or pit-propping] 7308.90 -Other 15 73.09 7309.00 RESERVOIRS, TANKS, VATS AND SIMILAR 15 CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 73.10 7310.00 TANKS, CASKS, DRUMS, CANS, BOXES, AND [15 ]8 SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 73.11 7311.00 CONTAINERS FOR COMPRESSED OR LIQUEFIED [15 ]8 GAS, OF IRON OR STEEL 73.12 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED 7312.10 -Stranded wire, ropes and cables 15 7312.90 -Other 15 73.13 7313.00 BARBED WIRE OF IRON OR STEEL; 15 TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL 73.14 7314.00 CLOTH (INCLUDING ENDLESS BANDS), 15 GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL 73.15 7315.00 CHAIN AND PARTS THEREOF, OF IRON 15 OR STEEL 73.16 7316.00 ANCHORS, GRAPNELS AND PARTS THEREOF, 15 OF IRON OR STEEL 73.17 7317.00 NAILS, TACKS, DRAWING PINS, 15 CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING NO. 83.05) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER 73.18 SCREWS, BOLTS. NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER- PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL 7318.10 -Threaded articles 15 -Non-threaded articles: 7318.21 - -Circlips 15 7318.29 - -Other 15 7318.90 -Other 15 73.19 7319.00 SEWING NEEDLES, KNITTING NEEDLES, 15 BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED 73.20 7320.00 SPRINGS AND LEAVES FOR SPRINGS, OF 15 IRON OR STEEL 73.21 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON- ELECTRIC DOMESTIC APPLIANCES, AND PARIS THEREOF, OF IRON OR STEEL 7321.10 -Cooking appliances and plate warmers [15 ]8 7321.20 -Other appliances [15 ]8 7321.90 -Parts [15 ]7 73.22 7322.00 RADIATORS FOR CENTRAL HEATING, NOT 15 ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR, NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF OF IRON OR STEEL 73.23 7323.00 TABLE, KITCHEN OR OTHER HOUSEHOLD 15 ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE OF IRON OR STEEL 73.24 7324.00 SANITARY WARE AND PARTS THEREOF, 15 OF IRON OR STEEL 73.25 OTHER CAST ARTICLES OF IRON OR STEEL 7325.10 -Of iron [15 ]8 7325.20 -Of alloy steel [15 ]8 7325.30 -Of stainless steel [15 ]8 7325.90 -Other [15 ]8 73.26 OTHER ARTICLES OF IRON OR STEEL -Forged or stamped, but not further worked: 7326.11 - -Grinding balls and similar articles 15 for mills 7326.19 - -Other 15 7326.20 -Articles of iron or steel wire 15 7326.90 -Other 15 -------------------------------------------------------------------- 3 Subs. by Act 26 of 1988, s.81 & Sch.III. 6 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. 7 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 8 Subs. and omitted by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 165 CHAP COPPER AND ARTICLES THEREOF CHAPTER 74 COPPER AND ARTICLES THEREOF 3[NOTE' 4[1] In this Chapter the following expressions have the meanings hereby assigned to them: (a) REFINED COPPER: Metal containing at least 99.85 by weight of copper; or Metal containing at least 97.5 by weight of copper provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE--OTHER ELEMENTS ---------------------------------------------------------------------- Element Limiting content by weight ---------------------------------------------------------------------- Ag...Silver 0.25 As...Arsenic 0.5 Cd...Cadmium 1.3 Cr...Chromium 1.4 Mg...Magnesium 0.8 Pb...Lead 1.5 S....Sulphur 0.7 Sn...Tin 0.8 Te...Telurium 0.8 Zn...Zinc 1 Zr...Zirconuim 0.3 Other elements* each 0.3 ---------------------------------------------------------------------- *Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, SI. (b) COPPER ALLOYS: Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 2.5 . (c) MASTER ALLOYS: Alloys containing with other elements more than 10 by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as, de- oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 by weight of phosphorus falls in heading No. 28.48. (d) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles", and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products, with a rectangular (including square), triangular or polygonal cross-section may have comers rounded along their whole length. The thickness of such products which have a rectangular (including ``modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03. (e) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions, of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. In the case of heading No. 74.14, however, thfinished 7228.60 -Other bars and rods [15 ]5 -Angles, shapes and sections: 7228.71 - -Not further worked than hot-rolled, [15 ]5 hot-drawn or extruded 7228.72 --Not further worked than cold-formed [15 ]5 or cold-finished 7228.79 - -Other [15 ]5 -Hollow drill bars and rods: 7228.81 --Of alloy steel [15 ]5 7228.82 --Of non-alloy steel forged [15 ]5 7228.89 - -Other [15 ]5 72.29 WIRE OF OTHER ALLOY STEEL 7229.10 -Of high speed steel [15 ]5 7229.20 -Of silico-manganese steel [15 ]5 7229.30 -Electric resistance wire (including [15 ]5 electric resistance heating wire) 7229.90 -Other [15 ]5 --------------------------------------------------------------------- 1.Subs. by Act. 26 of 1988, s.81 & Sch.III. 5. Subs. and omitted by Act 32 of 1994, s.62 (a) & 3rd Sch. --------------------------------------------------------------------- 163 CHAP ARTICLES OF IRON OR STEEL CHAPTER 73 ARTICLES OF IRON OR STEEL 3[NOTES 1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72. 2. In this Chapter the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.] ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 3[73.01 SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL 7301.10 -Sheet Piling [15 ]8 7301.20 -Angles, shapes and sections [15 ]8 73.02 RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL, CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS 7302.10 -Rails [15 ]8 7302.20 -Sleepers (cross-ties) [15 ]8 7302.90 -other [15 ]8 73.03 7303.00 TUBES, PIPES AND HOLLOW PROFILES OF CAST IRON [15 ]8 73.04 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL 7304.10 -of iron [15 ]8 7304.90 -Other [15 ]8 73.05 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING INTERNAL AND EXTERNAL CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL 7305.10 -of iron [15 ]8 7305.90 -other [15 ]8 73.06 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL 7306.10 -Of iron [15 ]8 7306.90 -Other [15 ]8 73.07 7307.00 TUBE OR PIPE FITTINGS (FOR EXAMPLE, [15 ]8 COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL 73.08 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING NO. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES, AND BRIDGE-SECTIONS, LOCKGATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL 7308.10 -Bridges and bridge-sections 15 7308.20 -Towers and lattice masts 15 7308.30 -Doors, windows and their frames and 15 thresholds for doors 7308.40 6[Equipment of scaffolding shuttering, 15 propping or pit-propping] 7308.90 -Other 15 73.09 7309.00 RESERVOIRS, TANKS, VATS AND SIMILAR 15 CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 73.10 7310.00 TANKS, CASKS, DRUMS, CANS, BOXES, AND [15 ]8 SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 73.11 7311.00 CONTAINERS FOR COMPRESSED OR LIQUEFIED [15 ]8 GAS, OF IRON OR STEEL 73.12 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED 7312.10 -Stranded wire, ropes and cables 15 7312.90 -Other 15 73.13 7313.00 BARBED WIRE OF IRON OR STEEL; 15 TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL 73.14 7314.00 CLOTH (INCLUDING ENDLESS BANDS), 15 GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL 73.15 7315.00 CHAIN AND PARTS THEREOF, OF IRON 15 OR STEEL 73.16 7316.00 ANCHORS, GRAPNELS AND PARTS THEREOF, 15 OF IRON OR STEEL 73.17 7317.00 NAILS, TACKS, DRAWING PINS, 15 CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING NO. 83.05) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER 73.18 SCREWS, BOLTS. NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER- PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL 7318.10 -Threaded articles 15 -Non-threaded articles: 7318.21 - -Circlips 15 7318.29 - -Other 15 7318.90 -Other 15 73.19 7319.00 SEWING NEEDLES, KNITTING NEEDLES, 15 BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED 73.20 7320.00 SPRINGS AND LEAVES FOR SPRINGS, OF 15 IRON OR STEEL 73.21 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON- ELECTRIC DOMESTIC APPLIANCES, AND PARIS THEREOF, OF IRON OR STEEL 7321.10 -Cooking appliances and plate warmers [15 ]8 7321.20 -Other appliances [15 ]8 7321.90 -Parts [15 ]7 73.22 7322.00 RADIATORS FOR CENTRAL HEATING, NOT 15 ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR, NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF OF IRON OR STEEL 73.23 7323.00 TABLE, KITCHEN OR OTHER HOUSEHOLD 15 ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE OF IRON OR STEEL 73.24 7324.00 SANITARY WARE AND PARTS THEREOF, 15 OF IRON OR STEEL 73.25 OTHER CAST ARTICLES OF IRON OR STEEL 7325.10 -Of iron [15 ]8 7325.20 -Of alloy steel [15 ]8 7325.30 -Of stainless steel [15 ]8 7325.90 -Other [15 ]8 73.26 OTHER ARTICLES OF IRON OR STEEL -Forged or stamped, but not further worked: 7326.11 - -Grinding balls and similar articles 15 for mills 7326.19 - -Other 15 7326.20 -Articles of iron or steel wire 15 7326.90 -Other 15 -------------------------------------------------------------------- 3 Subs. by Act 26 of 1988, s.81 & Sch.III. 6 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. 7 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. 8 Subs. and omitted by Act 32 of 1994, s. 62 (a) & 3rd Sch. ---------------------------------------------------------------------- 165 CHAP COPPER AND ARTICLES THEREOF CHAPTER 74 COPPER AND ARTICLES THEREOF 3[NOTE' 4[1] In this Chapter the following expressions have the meanings hereby assigned to them: (a) REFINED COPPER: Metal containing at least 99.85 by weight of copper; or Metal containing at least 97.5 by weight of copper provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE--OTHER ELEMENTS ---------------------------------------------------------------------- Element Limiting content by weight ---------------------------------------------------------------------- Ag...Silver 0.25 As...Arsenic 0.5 Cd...Cadmium 1.3 Cr...Chromium 1.4 Mg...Magnesium 0.8 Pb...Lead 1.5 S....Sulphur 0.7 Sn...Tin 0.8 Te...Telurium 0.8 Zn...Zinc 1 Zr...Zirconuim 0.3 Other elements* each 0.3 ---------------------------------------------------------------------- *Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, SI. (b) COPPER ALLOYS: Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 2.5 . (c) MASTER ALLOYS: Alloys containing with other elements more than 10 by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as, de- oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 by weight of phosphorus falls in heading No. 28.48. (d) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles", and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products, with a rectangular (including square), triangular or polygonal cross-section may have comers rounded along their whole length. The thickness of such products which have a rectangular (including ``modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03. (e) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions, of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. In the case of heading No. 74.14, however, the term "'wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (g) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are the other two sides being straight of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. -of a shape other than rectangular or square, 5[of any size] provided that do not assume the, character of articles or products of other headings. Heading Nos. 74.09 and 74.10 apply, inter alia, to plats, sheets, strips and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (h) TUBES AND PIPES: Hollow products, coiled or not,which have a uniform cross- section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, coneshaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the means hereby assigned to them: (a) Copper-zinc base ,alloys (brasses): Alloys of copper and zinc, with or without other elements. When other elements are present: -zinc predominates by weight over each of such other elements; -any nickel content by weight is less than, 5 [see copper-nickel-zinc alloys (nickel silvers)]; and -any tin content by weight is less than 3 [see copper- tin (bronzes)]. (b) Copper-tin base alloys (bronzes): Alloys of copper and tin, with or without other elements. When other elements are present tin predominates by weight over each of such other elements, except that when the tin content is 3 or more the zinc content by weight may exceed that of tin but must be less than 10 . (c) Copper-nickel-zinc based alloys (nickel silvers): Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 or more by weight [see copper-zinc alloys (brasses) (d) Copper-nickel base alloys: Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 of zinc. When other elements are present, nickel predominates by weight over each of such other elements. 4[2. In relation to products of heading No. 74.11, the process of drawing or redrawing shall amount to manufacture.] ---------------------------------------------------------------------- 3 Subs. by Act 26 of 1988, s. 81 & Sch. III 4 Renumbered and ins. by Act 49 of 1991, s. 122 and Sch. IV. 5 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. ---------------------------------------------------------------------- 167 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 2[74.01 COPPER MATTES; CEMENT COPPER (PRE- CIPITATED COPPER) 7401.10 Copper mattes 5[15 ] 7401.20 Cement copper (precipitated copper) 5[15 ] 74.02 7402.00 UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING 5[15 ] 74.03 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT -Refined Copper: 7403.11 Cathodes and sections of cathodes 5[15 ] 7403.12 Wire-bars 5[15 ] 7403.13 Billets 5[15 ] 7403.19 Other 5[15 ] - Copper alloys : 7403.21 Copper-zinc base alloys 5[15 ] 7403.22 Copper-tin base alloys (bronze) 5[15 ] 7403.23 Copper-nickel base alloys (cupro-nickel) or copper-nickel -zinc base alloys (nickel silver) 5[15 ] 7403.29 Other copper alloys (other than master alloys of heading No. 74.05) 5[15 ] 74.04 7404.00 COPPER WASTE AND SCRAP 5[15 ] 74.05 7405.00 MASTER ALLOYS OF COPPER 5[15 ] 74.06 7406.00 COPPER POWDERS AND FLAKES 15 74.07 COPPER BARS, RODS AND PROFILES - Bars and rods : 7407.11 Of refined copper 5[15 ] 7407.12 Of copper alloys 5[15 ] - Profiles : 7407.21 Hollow profiles 15 7407.29 Other 5[15 plus Rs. 10,000 per tonne] 74.08 COPPER WIRE 5[15 ] - Of refined copper: 7408.11 Of which the maximum cross-sectional dimension exceeds 6 mm 5[15 ] 7408.19 Other 5[15 ] - Of copper alloys : 7408.21 Of which the maximum cross- sectional dimension exceeds 6 mm 5[15 ] 7408.29 Other 5[15 ] 74.09 COPPER PLATES, SHEETS (INCLUDING CIRCLES) AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM 7409.10 Of refined copper 5[15 ] 7409.20 Of copper-zinc base alloy 5[15 ] 7409.30 Of copper-tin base alloys (bronze) 5[15 ] 7409.40 Of copper-nickel base alloys (cupro-nickel) or copper-nickel- zinc base alloys (nickel silver) 5[15 ] 7409.90 Of other copper alloys 5[15 ] 74.10 COPPER FOIL WHETHER OR NOT PRINT- ED OR BACKED WITH PAPER, PAPER- BOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLU- DING ANY BACKING) NOT EXCEEDING 0.15 MM -Not backed 7410.11 Of refined copper 5[15 ] 7410.12 Of copper alloys 5[15 ] -Backed : 7410.21 Of refined copper 5[15 ] 7410.22 Of copper alloys 5[15 ] 74.11 COPPER TUBES AND PIPE 7411.10 Of refined copper 15 -Of copper alloys : 7411.21 Of copper-zinc base alloys (brass) 15 7411.22 Of copper-nickel base alloys (cupro-nickel) or Copper-nickel- zinc base alloys (nickel silver) 15 7411.29 Other 15 74.12 COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7412.10 Of refined Copper 15 7412.20 Of copper alloys 15 74.13 7413.00 STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED 5[15 ] 74.14 CLOTH (INCLUDING ENDLESS BANDS), GRILL AND NETTING, OF COPPER WIRE; EXPANDED METAL OF COPPER 7414.10 Endless bands, for machinery 15 7414.90 Other 15 74.15 NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF HEADING NO. 83.05), AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER 7415.10 Nails and tacks, drawing pins, staples and similar articles 15 -Other articles, not threaded 7415.21 Washers (including spring washers) 15 7415.29 Other -Other threaded articles 7415.31 Screws for wood 5[15 ] 7415.32 Other screws, bolts and nuts 5[15 ] 7415.39 Other 5[15 ] 74.16 7416.00 COPPER SPRINGS 15 74.17 7417.00 COOKING OR HEATING APPARATUS OF A KIND USED FOR DOMESTIC PURPOSES, NON-ELECTRIC, AND PARTS THEREOF, OF COPPER 15 74.18 TABLE, KITCHEN OR OTHER HOUSE- HOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOU- RING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER 7418. 10 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing Pads, gloves and the like 15 7418.20 Sanitary ware and parts thereof 15 74.19 OTHER ARTICLES OF COPPER 7419.10 Chain and parts thereof 15 - Other : 7419.91 Cast moulded, stamped or forged, but not further worked 15 7419.99 Other 15 ---------------------------------------------------------------------- 2 Subs. by Act 26 of 1988, s. 81 & Sch. III. 4 Subs. by Act 18 of 1992, s. 114 & 3rd Sch. 5 Subs. by Act 38 of 1993, s. 46 & 3rd Sch. ---------------------------------------------------------------------- 169 CHAP NICKEL AND ARTICLES THEREOF CHAPTER 75 NICKEL AND ARTICLES THEREOF 1[NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have comers rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds onetenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, &awn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded comers (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, 3[ of any size,] provided that they do not assume the character of articles or products of other headings. Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross- section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be con- sidered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed: Metal containing by weight at least 99 of nickel plus cobalt, provided that: (i)the cobalt content by weight does not exceed 1.5 , and (ii) the content by weight of any other element does not exceed the limit specified in the following table: TABLE-OTHER ELEMENTS --------------------------------------------------------------------- Element Limiting content by Weight --------------------------------------------------------------------- Fe Iron 0.5 O Oxygen 0.4 Other elements, each 0.3 --------------------------------------------------------------------- (b) Nickel alloys: Metallic substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1.5 , (ii) the content, by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1 . --------------------------------------------------------------------- --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[75.01 NICKEL MATTES, NICKEL OXIDE SIN- TERS AND OTHER INTERMEDIATE PRO- DUCTS OF NICKEL METALLURGY 7501.10 -Nickel mattes 15 7501.20 - Nickel oxide sinters and other Intermediate products 15 of nickel metallurgy 75.02 UNWROUGHT NICKEL 7502.10 - Nickel, not alloyed 15 7502.20 - Nickel alloys 15 75.03 7503.00 NICKEL WASTE AND SCRAP 15 75.04 7504.00 NICKEL POWDERS AND FLAKES 15 75.05 NICKEL BARS, RODS, PROFILES AND WIRE - Bars, rods and profiles : 7505.11 - - Of nickel, not alloyed 15 7505.12 - - Of nickel alloys 15 - Wire : 7505.21 - - Of nickel, not alloyed 15 7505.22 - - Of nickel alloys 15 75.06 NICKEL PLATES, SHEETS, STRIP AND FOIL 7506.10 - Of nickel, not alloyed 15 7506.20 - Of nickel alloys 15 75.07 NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) -Tubes and pipes: 7507.11 - -Of nickle, not alloyed 15 7507.12 - -Of nickel alloys 15 7507.20 -Tube or pipe fittings 15 75.08 7508.00 OTHER ARTICLES OF NICKEL15 --------------------------------------------------------------------- CHAP ALUMINIUM AND ARTICLES THEREOF CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF 2[NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not In coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same form and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their ------------------------------------------------------------- whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded comers (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape. with a thickness not exceeding one-tenth of the width, of a shape other than rectangular or square, 3[of any size,]provided that they do not assume the character of articles or products of other headings. Heading Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross- section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles, or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have cor- ners rounded along their whole length. are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, coneshaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Aluminium, -not alloyed: Metal containing by weight at least 99 , of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table : TABLE-OTHER ELEMENTS --------------------------------------------------------------------- Element Limiting content by weight --------------------------------------------------------------------- Fe Si (iron plus silicon) 1

Other elements (1), each 0.1 (2) ---------------------------------------------------------------------

(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn

(2) Copper is permitted in a proportion greater than 0.1 but not more than 0.2 , provided that neither the chromium nor manganese content exceeds 0.05 . ------------------------------------------------------------ (b) Aluminium alloys: Metallic substances in which aluminium. predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; (ii) the total content by weight of such other elements exceeds 1 .] --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch. III. Pt I. 2. Subs. by Act 26 of 1988, S. 81 & Sch. III. 3. Subs. by Act 18 of 1992, S. 114 & 3rd Sch. --------------------------------------------------------------------- 171 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[76.01 UNWROUGHT ALUMINIUM, WHETHER OR NOT ALLOYED 7601.10 -Ingots, billets 6[20 ] 7601.20 -Wire-bars 6[20 ] 7601.30 -Wire-rods 6[20 ] 7601.90 -other 6[20 ] 76.02 7602.00 ALUMINIUM WASTE AND SCRAP 6[20 ] 76.03 603.00 ALUMINIUM POWDERS AND FLAKES 6[20 ] 76.04 ALUMINIUM BARS, RODS AND PROFILES, WHETHER OR NOT ALLOYED 7604.10 -Wire-rods 6[20 ] -Profiles : 7604.21 - -Hollow 6[20 ] 7604.29 --Other 6[20 ] 7604.30 -Bars and other rods 6[20 ] 74.05 ALUMINIUM WIRE -Of aluminium, not alloyed : 7605.11 - -of which the maximum cross- 6[20 ] sectional dimension exceeds 6 mm 7605.19 - -Other 6[20 ] -of aluminium alloys : 7605. 21 --Of which the maximum cross- 6[20 ] sectional dimension exceeds 6 mm 7605.29 - -Other 6[20 ] 76.06 ALUMINIUM PLATES, SHEETS (INCLUDING CIRCLES) AND [STRIP, OF ]4 THICKNESS EXCEEDING 0.2 MM 7606.10 -Of aluminium, not alloyed 6[20 ] 7606.20 -Of aluminium alloys 6[20 ] 76.07 ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD. PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEED- ING 0.2 MM 7607.10 -Plain 6[20 ] 7607.20 -Embossed 6[20 ] 7607.30 -Perforated or cut-to-shape 6[20 ] 7607.40 -Coated 6[20 ] 7607.50 -Printed 6[20 ] 7607.60 -Backed 6[20 ] 7607.90 -Other 6[20 ] 76.08 ALUMINIUM TUBES AND PIPE 7608.10 -of aluminium, not-alloyed 6[20 ] 7608.20 -of aluminium alloys 6[20 ] 76.09 7609.00 ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) --------------------------------------------------------------------- 76.10 ALuminium STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING NO. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES, AND BRIDGES- ECTIONS,TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COL- UMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES 7610.10 -Doors, windows and their frames and 6[20 ] thresholds 7610.90 - Other 6[20 ] 76.11 7611.00 ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 76.12 ALUMINIUM CASKS,DRUMS,CANS,BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLE TUBULAR CON- TAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSU- LATED, BUT NOT FITTED WITH MECHANI- CAL OR THERMAL EQUIPMENT -Collapsible tubular containers : 7612.11 - -Plain 6[20 ] 7612.12 - -Lacquered 6[20 ] 7612.13 - -Printed 6[20 ] 7612.19 - -Other 6[20 ] -Other : 7612.91 - -Plain 6[20 ] 7612.92 - -Lacquered 6[20 ] 7612.93 - -Printed 6[20 ] 7612.99 - -Other 6[20 ] 76.13 ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS 7613.10 -Plain 6[20 ] 7613.20 -Lacquered 6[20 ] 7613.30 -Printed 6[20 ] 7613.90 -Other 6[20 ] 76.14 STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED 7614.10 -With steel core 6[20 ] 7614.90 -Other 6[20 ] 76.15 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF AL- UMINIUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINIUM 7615.10 -Table, kitchen or other household 6[20 ] articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 7615.20 -Sanitary ware and parts thereof 6[20 ] 76.16 OTHER ARTICLES OF ALUMINIUM 7616.10 -Nails, tacks, staples (other 6[20 ] than those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, was- hers and similar articles 7616.90 -Other 6[20 ] --------------------------------------------------------------------- 6 Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 172 CHAP LEAD AND ARTICLES THEREOF CHAPTER 78 LEAD AND ARTICLES THEREOF 3[NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles , (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, 6[of any size,]provided that they do not assume the character of articles or products of other headings. Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have uniform cross- section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be con- sidered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the expression "refined lead" means: Metal containing by weight at least 99.9 of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE-OTHER ELEMENTS --------------------------------------------------------------------- Element Limiting content by weight -------------------------------------------------------------------- Ag Silver 0.02 As Arsenic 0.005 Bi Bismuth 0.05 Ca Calcium 0.002 Cd Cadmium 0.002 Cu Copper 0.08 Fe Iron 0.002 S Sulphur 0.002 Sb Antimony 0.005 Sn Tin 0.005 Zn Zinc 0.002 Other (for example Te), each 0.001 --------------------------------------------------------------------- --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 3[78.01 UNWROUGHT LEAD 7801.10 -Refined lead 7[15 ] 7801.90 -Other 7[15 ] 78.02 7802.00 LEAD WASTE AND SCRAP 7[15 ] 78.03 LEAD BARS, RODS, PROFILES AND WIRE 7803.10 -Lead bars and rods 7[15 ] -Profiles : 7803.21 - -Hollow 7[15 ] 7803.29 - -Other 7[15 ] 7803.30 -Lead wire 7[15 ] 78.04 LEAD PLATES, SHEETS (INCLUDING CIR- CLES). STRIP AND FOIL; LEAD POWDER 7804.10 -Plates, sheets (including 7[15 ] circles), strip and foil 7804.20 -Powders and flakes 7[15 ] 78.05 LEAD TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7805.10 -Lead tubes and pipes 7[15 ] 7805.20 -Lead tube or pipe fittings 7[15 ] (for example, couplings, elbows, sleeves) 78.06 7806.00 OTHER ARTICLES OF LEAD 7[15 ] --------------------------------------------------------------------- 7. Subs. by Act 18 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 173 CHAP ZINC AND ARTICLES THEREOF CHAPTER 79 ZINC AND ARTICLES THEREOF 2[NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds onetenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (C) WIRE: Rolled, extruded or drawn products, in coils which have a uniform solid cross-section along their whole, length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular ,convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex ares, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES. SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No, 79.01), coiled or not, of solid --------------------------------------------------------------------- rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, 3[of any size,]provided that they do not assume the character of articles or products of other headings. Heading No. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross- section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, coneshaped or fitted with flanges, collars or rings. SUB-HEADING, NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Zinc, not alloyed: Metal containing by weight at least 97.5 , of zinc. (b) Zinc alloys: Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content weight of such other elements exceeds 2.5 . (c) Zinc dust: Dust obtained. by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85 by weight of metallic zinc.'; --------------------------------------------------------------------- 2. Subs. by Act 26 of 1985, S. 81 & sch III. 3. Subs. by Act 18 of 1992, S. 114 & 3rd Sch. --------------------------------------------------------------------- 175 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[79.01 UNWROUGHT ZINC 7901.10 -Zinc, not alloyed 6[15 ] 7901.20 -Zinc alloys 6[15 ] 79 02 7902 00 ZINC WASTE AND SCRAP 6[150 ] 79 03 ZINC DUST, POWDERS AND FLAKES 7903.10 -Zinc dust 6[150 ] 7903.90 -Other 6[150 ] 79.04 ZINC BARS, RODS (INCLUDING WIRE- RODS), PROFILES AND WIRE 7904.10 -Zinc bars and rods (including 6[150 ] wire-rods) -Profiles : 7904.21 - -Hollow 6[150 ] 7904.29 - -Other 6[150 ] 7904.30 -Zinc wire 6[150 ] 79.05 ZINC PLATES, SHEETS (INCLUDING CIRCLES AND CALOTS), STRIP AND FOIL 7905.10 -Zinc Calots 6[150 ] 7905.90 -Other 6[150 ] 79.06 ZINC TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7906.10 -Zinc tubes and pipes 6[150 ] 7906.20 -Zinc tube or pipe fittings 6[150 ] (for example, couplings, elbows, sleeves) 79.07 OTHER ARTICLES OF ZINC 7907.10 -Gutters, roof capping, skylight frames and other fabricated building components 7907.90 -Other 6[150 ] --------------------------------------------------------------------- 6. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 176 CHAP TIN AND ARTICLES THEREOF CHAPTER 80 TIN AND ARTICLES THEREOF 2 NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products. coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded, or drawn products, in coils, which have uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have comers rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, 3[of any size]provided that they do not assume the character of articles or products of other headings. Headings Nos. 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross- section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have uniform wall thickness. Products with a rectangular (including square), equilateral 'triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be con- sidered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Tin, not alloyed: Metal containing by weight at least 99 of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table: TABLE-OTHER ELEMENT --------------------------------------------------------------------- Element Limiting content by weight --------------------------------------------------------------------- Bi Bismmuth 0.1 Cu Copper 0.4 --------------------------------------------------------------------- (b) Tin alloys: Metallic substances in which tin predominates by weight over each of the other elements, provided that: (i) the total content by weight of such other elements exceeds 1 ; or (ii) the content by weight of either bismuth or copper is equal to or greater than the, limit specified in the foregoing table. --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[80.01 UNWROUGHT TIN 8001.10 -Tin, not alloyed 15 8001.20 -Tin alloys 15 80.02 8002.00 TIN WASTE AND SCRAP 15 80.03 8003.00 TIN BARS, RODS, PROFILES AND WIRE 15 80.04 8004.00 TIN PLATES, SHEETS AND STRIP, OF A 15 THICKNESS EXCEEDING 0.2 MM 80.05 TIN FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLA- STICS OR SIMILAR BACKING MATERIALS), OF A THICKNESS (EXCLUDING ANY BACK- ING) NOT EXCEEDING 0.2 MM; TIN POW- DERS AND FLAKES 8005.10 -Foil 15 8005.20 -Powders and flakes 15 80.06 8006.00 TIN TUBES, PIPES AND TUBE OR PIPE 15 FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 80.07 8007.00 OTHER ARTICLES OF TIN 15 --------------------------------------------------------------------- CHAP OTHER BASE METALS; CERMETS; ARTICLES THEREOF CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF 2 [NOTE NOTE 1 to Chapter 74, defining "bars and rods", "profiles", "wire" and "plates, sheets, strip and foil', applies, mutatis mutandis, to this Chapter." --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[81.01 8101.00 TUNGSTEN (WOLFRAM) AND ARTICLES 15 THEREOF, INCLUDING WASTE AND SCRAP 81.02 8102.00 MOLYBDENUM AND ARTICLES,THEREOF, 15. INCLUDING WASTE AND SCRAP 81.03 8103.00 TANTALUM AND ARTICLES THEREOF, 15 INCLUDING WASTE AND SCRAP 81.04 8104.00 MAGNESIUM AND ARTICLES THEREOF, 15 . INCLUDING WASTE AND SCRAP 81.05 8105.00 COBALT MATTES AND OTHER INTER- 15 MEDIATE PRODUCTS OF COBALT ME- TALLURGY: COBALT AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 81.06 8106.00 BISMUTH AND ARTICLES THEREOF, IN- 15 CLUDING WASTE AND SCRAP 81.07 8107.00 CADMIUM AND ARTICLES THEREOF,IN- 15 CLUDING WASTE AND SCRAP 81.08 8108.00 TITANIUM AND ARTICLES THEREOF, IN- 15 CLUDING WASTE AND SCRAP 81.09 8109.00 ZIRCONIUM AND ARTICLES THEREOF, IN- 15 CLUDING WASTE AND SCRAP 81.10 8110.00 ANTIMONY AND ARTICLES THEREOF, IN- 15. CLUDING WASTE AND SCRAP 81.11 8111.00 MANGANESE AND ARTICLES THEREOF, 15 INCLUDING WASTE AND SCRAP 81.12 8112.00 BERYLLIUM, CHROMIUM, GERMANIUM, 15 VANADIUM, GALLIUM, HAFNIUM, IN- DIUM, NIOBIUM (COLUMBIUM) RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP 81.13 8113.00 CERMETS AND ARTICLES THEREOF,IN- 15. CLUDING WASTE AND SCRAP --------------------------------------------------------------------- CHAP TOOLS, IMPLEMENTS CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL CHAPTER 82 TOOLS, IMPLEMENTS CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL NOTES 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No. 82.04, this Chapter covers only goods with a blade, working edge, working surface or other working part of: (a) Base metal; (b) Metal carbides of cermets; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d)Abrasive materials on a support of base metal provided that the articles have cutting teeth flutes, grooves or the like of base metal, which retain their identity and function after the application of the abrasive. 2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts except parts separately specified as such and tool-holders for hand tools (heading No. 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading No. 85.10. 2[3. Sets consisting If one or more knives of heading No. 82.11 and at least an equal number of articles of heading No. 82.15 are to be classified in heading No. 82.15."] --------------------------------------------------------------------- 1. Subs. by Act 32 of 1986, S. 52 & Sch. III Pt I. 2. Ins. and Subs. by Act 26 of 1988, S. 81 Sch. III. 3. Subs. by Act 18 of 1992, S. 114 & 3rd Sch. --------------------------------------------------------------------- 177 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[82.01 8201.00 HAND TOOLS, THE FOLLOWING: SPADES, 3[15 ] SHOVELS, MATTOCKS, PICKS, HOES, FO- RKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATE- URS OF ANY KIND: SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USEDIN AGRICULTURE, HORTICULTU- RE ON FORESTRY 82.02 8202.00 HAND SAWS: BLADES FOR SAWS OF ALL 3[15 ] KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES) 82.03 8203.00 FILES, RASPS, PLIERS (INCLUDING CUT- 3[15 ] TING PLIERS), PINCERS, TWEEZERS, ME- TAL CUTTING' SHEARS, PIPE-CUTTERS, BOLT CROPPERS, PERFORATING PUNC- HES AND SIMILAR HAND TOOLS 82.04 8204.00 HAND-OPERATED SPANNERS AND WREN- 3[15 ] CHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPAN- NER SOCKETS, WITH OR WITHOUT HAN- DLES 82.05 8205.00 HAND TOOLS (INCLUDING GLAZIERS DIA- 3[15 ] MONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSA- RIES FOR AND PARTS OF, MACHINE TOOLS; ANVILS; PORTABLE FORGES; HAND OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS 82.06 8206.00 TOOLS OF TWO OR MORE OF THE HEA- 3[15 ] DINGS NOS, 82.02 TO 82.05, PUT UP IN SETS 82.07 8207.00 INTERCHANGEABLE TOOLS FOR HAND 3[15 ] TOOLS, WHETHER OR NOT POWER-OPERA- TED, OR FOR MACHINE-TOOLS (FOR EXA- MPLE, FOR PRESSING, STAMPING, PUN- CHING,TAPPING,THREADING, DRILLING, BORING,BROACHING, MILLING, TURN- ING, OR SCREWDRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS 82.08 8208.00 KNIVES AND CUTTING BLADES,FOR MA- 3[15 ] CHINES OR FOR MECHANICAL APPLIANCES 82.09 8209.00 PLATES, STICKS, TIPS AND THE LIKE FOR 3[15 ] TOOLS, UNMOUNTED, OF SINTERED ME- TAL CARBIDES OR CERMETS 82.10 8210.00 "AND-OPERATED MECHANICAL APPLIAN- 3[15 ] CES, WEIGHING 10 KG OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING OF FOOD OR DRINK 82.11 8211.00 KNIVES WITH CUTTING BLADES, SERRAT 3[15 ] ED OR NOT (INCLUDING PRUNING KNIVES OTHER THAN KNIVES OF HEADING NO. 82.08, AND BLADES THEREFOR 82.12 8212.00 RAZORS AND RAZOR BLADES (INCLUD- 3[15 ] ING RAZOR BLADE BLANKS IN STRIPS) 82.13 8213.00 SCISSORS, TAILORS' SHEARS AND SIMILAR 3[15 ] SHEARS, AND BLADES THEREFOR 82.14 8214.00 OTHER ARTICLES OF CUTLERY (FOR 3[15 ] EXAMPLE, HAIR CLIPPERS, BUTCHERS' OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES PAPER KNIVES); MANI- CURE OR PEDICURE SETS AND INSTRU- MENTS (INCLUDING NAIL FILES) 82.15 8215.00 SPOONS, FORKS, LADLES, SKIMMERS, 3[15 ] CAKE-SERVERS, FISH-KNIVES, BUTTER- KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE --------------------------------------------------------------------- 3 Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 178 CHAP MISCELLANEOUS ARTICLES OF BASE METAL CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL 2 [NOTES 1. For the purposes of this, Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron and steel of heading No. 73.12, 73.15, 73.17, 73.18 or 73.200 or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2. For the purposes of heading No. 83.02, the word "casters" means those having a diameter (including, where appropriate, tyres) not exceeding /75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[83.01 8301.00 PADLOCKS AND LOCKS (KEY, COMBINATION OR ELECTRICALLY OPERATED),OF BASE METAL; CL- ASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF BASE METAL 4[20 ] 83.02 8302.00 BASE METAL MOUNTINGS, FITTINGS AND SIMILAR ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIR CASES, WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS,CHESTS,CASKETS OR THE LIKE; BASE METAL HAT-RACKS, HAT-PEGS, BRA- CKETS AND SIMILAR FIXTURES, CAS- TORS WITH MOUNTINGS OF BASE METAL; AUTOMATIC DOOR CLOSERS OF BASE METAL 4[20 ] 83.03 8303.00 ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL 4[20 ] 83.04 8304.00 FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS. PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT. OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING NO. 94.03 4[20 ] 83.05 8305.00 FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS, LETTER COR- NERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES. OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL 4[20 ] 83.06 8306.00 BELLS, GONGS AND THE LIKE, NON-ELE- CTRIC, OF BASE METAL; STATUETTES AND OTHER ORNAMENTS: OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL 4[20 ] 83.07 8307.00 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS 4[20 ] 83.08 8308.00 CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING. FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL 4[20 ] 83.09 8309.00 STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND PURING STOPPERS), CAPSULES FOR BOTTLES, THREADED RUNGS, BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL 4[20 ] 8309.10 - Crown corks with or without washers or other fittings of cork, rubber, polyethyelene or any other material 4[20 ] 8309.20 - Pilfer proof caps for packaging, all sorts, with or without washers or other fittings of cork, rubber, polyethelene or any other material 4[20 ] 8309.90 - Other 4[20 ] 83.10 8310.00 SIGN-PLATES, NAME-PLATES, ADDRESS- PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING NO. 94.05 4[20 ] 83.11 8311.00 WIRE RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PRODUCTS OF BASE METAL OR OF METAL CARBIDES. COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING. BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES, WIRE AND RODS, OF AGGLO- MERATED BASE METAL POWDER, USED FOR METAL SPRAYING 4[20 ] 83.12 8312.00 ELECTRICAL STAMPINGS AND LAMINA- TIONS, OF PASE METAL, ALL SORTS 4[20 ] --------------------------------------------------------------------- 4. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 183 CHAP NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICALAPPLIANCES; PARTS THEREOF CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF NOTES 1. This Chapter does not cover:-- (a) Millstones, grindstones or other articles of Chapter 68; (b) Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69); (c)Laboratory glassware (heading No. 70.12); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No, 70.14 or 70.15); --------------------------------------------------------------------- 1. Ins. by Act 26 of 188, S. 81 & Sch. III. --------------------------------------------------------------------- 185 1[(d) Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);] (e) Electro-mechanical tools for working in the hand, of heading No. 85.08 or electromechanical domestic appliances of heading No. 83.09; or (f) Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03). 2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at tile same time to a description in one or other of the heading Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. Heading No. 84.19 does not, however, cover: (a) Germination plant, incubators or brooders (heading No. 84.36); (b) Grain dampening machines (heading No. 84.37); (c) Diffusing apparatus for sugar juice extraction (heading No. 84.38); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or (e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary Heading No. 84.22 does not cover: (a) Sewing machines for closing bags or similar containers (heading No. 84.52); or (b) Office machinery of heading No. 84.72. 3. A machine-tool for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56. 4.Heading No. 84.57 applies only to machine-tools for working metal (other than lathes) which can carry out different types of ma- chining operations either:- (a)by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), (b)by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). --------------------------------------------------------------------- 1 Subs. by Act 26 of 1986, & 61 Sch. III. --------------------------------------------------------------------- 186 5.(a) For the purposes of heading No. 84.71, the expression automatic data processing machines' means:-

(i) Digital machines, capable of (1) storing the processing programme or programmes and at least the data immediately

necessary for the execution of the programme; (2) being freely programmed in accordance with the requirements of the

user; (3) performing arithmetical computations specified by

the user; and (4) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run; (ii) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements; (ii) Hybrid machines consisting of either a digital, machine with analogue elements or an analogue machine with digital elements. (b) Automatic data processing machines may be in the form of systems consisting of a variable number of separately- housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:- (i) it is connectable to the central processing unit either directly or through one or more other units; (ii) it is specifically designed as part of such a system [it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system]. Such units presented separately are also to be classified in heading No. 84.71. Heading No. 84.71 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings. 1["6. Heading No. 84.82 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 or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.26."] 7. 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 No. 84.79. Heading No. 84.79 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. --------------------------------------------------------------------- 1. Subs by Act 26 of 1988, S. 81 & Sch. III. --------------------------------------------------------------------- 187 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.01 8401.00 NUCLEAR REACTORS; FUEL 2[10 ] ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NU- CLEAR REACTORS; MACHI- NERY AND APPARATUS FOR ISOTOPIC SEPARATION 84.02 8402.00 STEAM OR OTHER VAPOUR 2[10 ] GENERATING BOILERS (OTH- ER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER- HEATED WATER BOILERS 84.03 8403.00 CENTRAL HEATING BOILERS 2[10 ] OTHER THAN THOSE OF HEA- DING NO. 84.02 84.04 8404.00 AUXILIARY PLANT FOR USE 2[10 ] WITH BOILERS OF HEADING NO. 84.02 OR HEADING NO. 84.03 (FOR EXAMPLE, ECONO- MISERS, SUPER-HEATERS, SOOT REMOVERS, GAS RECOVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS 84.05 8405.00 PRODUCER GAS OR WATER 2[10 ] GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PRO- CESS GAS GENERATORS, WITH OR WITHOUT THEIR PURI- FIERS 84.06 8406.00 STEAM TURBINES AND OTHER 2[10 ] VAPOUR TURBINES 84.07 8407.00 SPARK-IGNITION RECIPRO- 2[10 ] CATING OR ROTARY INTER- NAL COMBUSTION PISTON ENGINES 84.08 8408.00 COMPRESSION-IGNITION IN- 2[10 ] TERNAL COMBUSTION PIS- TON ENGINES (DIESEL OR SEMI-DIESEL ENGINES) 84.09 8409.00 PARTS SUITABLE FOR USE SO- 2[10 ] LELY OR PRINCIPALLY WITH THE ENGINES OF HEADING NO. 84.07 OR HEADING NO. 84.08 84.10 8410.00 HYDRAULIC TURBINES, WA- 2[10 ] TER WHEELS, AND REGULA- TORS THEREFOR --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 188 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.11 8411.00 TURBO-JETS, TURBO-PROPEL- 5[10 ] LERS AND OTHER GAS TUR- BINES 84.12 8412.00 OTHER ENGINES AND MO- 5[10 ] TORS 84.13 8413.00 PUMPS FOR LIQUIDS, WHE- 5[10 ] THER OR NOT FITTED WITH A MEASURING DEVICE; LI- CATING OR ROTARY INTER- NAL COMBUSTION PISTON ENGINES 84.08 8408.00 COMPRESSION-IGNITION IN- 2[10 ] TERNAL COMBUSTION PIS- TON ENGINES (DIESEL OR SEMI-DIESEL ENGINES) 84.09 8409.00 PARTS SUITABLE FOR USE SO- 2[10 ] LELY OR PRINCIPALLY WITH THE ENGINES OF HEADING NO. 84.07 OR HEADING NO. 84.08 84.10 8410.00 HYDRAULIC TURBINES, WA- 2[10 ] TER WHEELS, AND REGULA- TORS THEREFOR --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 188 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.11 8411.00 TURBO-JETS, TURBO-PROPEL- 5[10 ] LERS AND OTHER GAS TUR- BINES 84.12 8412.00 OTHER ENGINES AND MO- 5[10 ] TORS 84.13 8413.00 PUMPS FOR LIQUIDS, WHE- 5[10 ] THER OR NOT FITTED WITH A MEASURING DEVICE; LI- QUID ELEVATORS 84.14 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCOR- PORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS 8414.10 -Gas compressors of a kind used in 6[60 ] refrigerating and air conditioning appliances and machinery 3[8414.20 - Electric fans 6[15 ] 8414.80 -Other 5[10 ] 2[Parts and accessories : 8414.91 - Of goods covered by sub-heading 6[60 ] No. 8414.10 8414.99 - Other 6[60 ] 84.15 8415.00 AIR CONDITIONING MACHINES, 6[60 ] COMPRISING A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHAN- GING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUM- IDITY CANNOT BE SEPARATELY REGULATED 84.16 8416.00 FURNACE BURNERS FOR LI- 5[10 ] QUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, MECHANICAL GRATES, ME- CHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES 84.17 8417.00 INDUSTRIAL OR LABORA- 5[10 ] TORY FURNACES AND OVENS, INCLUDING INCINERATORS, NON-ELECTRIC 84.18 8418.00 REFRIGERATORS, FREEZERS 6[60 ] AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING NO. 84.15 --------------------------------------------------------------------- 5. Subs. by Act 38 of 1993, S. 43 & 3rd Sch. 6. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 84.19 8419.00 MACHINERY, PLANT OR LA- 4[60 ] BORATORY EQUIPMENT, WHE- THER OR NOT ELECTRICALLY HEATED, FOR THE TREAT- MENT OF MATERIALS BY A PROCESS INVOLVING A CHAN- GE OF TEMPERATURE SUCH AS HEATING, COOKING, ROA- STING, DISTILLING, RECTIFY- ING, STERILISING, PASTEURI- SING, STEAMING, DRYING, EVAPORATING., VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INS- TANTANEOUS OR STORAGE WATER HEATERS, NON- ELECTRIC 84.20 8420.00 CALENDERING OR OTHER- 3[10 ] ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR 84.21 8421.00 CENTRIFUGES, INCLUDING 3[10 ] CENTRIFUGAL DRYERS; FIL- TERING OR PURIFYING MAC- HINERY AND APPARATUS, FOR LIQUIDS OR GASES 2[84.22 DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES AND OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING,CAPSULING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS. OTHER PAC- KING OR WRAPPING MACHINERY; MACHINERY FOR AERATING BEVERAGES 8422.10 Dish washing Machines 30 8422.90 - Other 3[25 ] 84.23 8423.00 WEIGHING MACHINERY (EXCLUDING 3[20 ] BALANCES OF SENSITIVITY OF 5[ CEN- TIGRAM OR BETTER] INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES WEIGHING MACHINE WEIGHT OF ALL KINDS --------------------------------------------------------------------- 3. Subs. by Act 38 of 1993, S. 43 & 3rd Sch. 4. Subs. by Act 32 of 1994, S. 32 & 3rd Sch. --------------------------------------------------------------------- 190 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.24 8424.00 MECHANICAL APPLIANCES (WHE- 3[10 ] THER OR NOT HANDOPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES 84.25 8425.00 PULLEY TACKLE AND HOISTS 3[10 ] OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS 84.26 8426.00 [SHIPS DERRICKS]2; CRANES, INCLUD- 3[10 ] ING CABLE CRANES; MOBILE LIFTING FRAMES,STRADDLE. CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE 84.27 8427.00 FORK-LIFT TRUCKS; OTHER 3[25 ] WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT 84.28 8428.00 OTHER LIFTING, HANDLING, 3[20 ] LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEY- ORS, TELEFERICS) 84.29 8429.00 SELF-PROPELLED BULLDO- 3[10 ] ZERS ANGLEDOZERS, GRA- DERS, LEVELLERS, SORAPERS, MECHANICAL SHOVELS, EXCAV- ATORS, SHOVEL LOADERS, TA- MPING MACHINES AND ROAD ROLLERS 84.30 8430.00 OTHER MOVING, GRADING,LEVELLING, 3[10 ] SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILEEXTRA- CTORS; SNOW-PLOUGHS AND SNOW BLOWERS --------------------------------------------------------------------- 3. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 191 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.31 8431.00 PARTS SUITABLE FOR USE 2[25 ] SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADING NOS. 84.25 TO 84.30 84.32 8432.00 AGRICULTURAL, HORTICUL- 2[10 ] TURAL OR FORESTRY MA- CHINERY FOR SOIL PREPA- RATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS 84.33 8433.00 HARVESTING OR THRESH- 2[10 ] ING MACHINERY, INCLUD- ING STRAW OR FODDER BAL- ERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICUL- TURAL PRODUCE, OTHER THAN MACHINERY OF HEA- DING NO. 84.37 84.34 8434.00 MILKING MACHINES AND 2[10 ] DAIRY MACHINERY 84.35 8435.00 PRESSES, CRUSHERS AND 2[10 ] SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES 84.36 8436.00 OTHER AGRICULTURAL, 2[10 ] HORTICULTURAL, FORES- TRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH ME- CHANICAL OR THERMAL EQUIPMENT; POULTRY IN- CUBATORS AND BROODERS 84.37 8437.00 MACHINES FOR CLEANING, 2[10 ] SORTING OR GRADING SEED GRAIN OR DRIED LEGUMI- NOUS VEGETABLES; MACHI- NERY USED IN THE MILLING INDUSTRY OR FOR THE WOR- KING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM-TYPE MACHINERY --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 192 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.38 8438.00 MACHINERY, NOT SPECIFIED 2[10 ] OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPA- RATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARA- TION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS 84.39 8439.00 MACHINERY FOR MAKING 2[10 ] PULP OF FIBROUS CELLU- LOSIC MATERIAL OR FOR MAKING OR FINISHING P- APER OR PAPERBOARD 84.40 8440.00 BOOK-BINDING MACHINERY, 2[10 ] INCLUDING BOOK-SEWING MACHINES 84.41 8441.00 OTHER MACHINERY FOR MAK- 2[10 ] ING UP PAPER PULP,PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS 84.42 8442.00 MACHINERY; APPARATUS AND 2[10 ] EQUIPMENT (OTHER THAN THE MACHINE-TOOLS OF HEADING NOS. 84.56 TO 84.65), FOR TYPE-FOUNDING OR TYPESETTING, FOR PREPARING OR MAKING PRIN- TING BLOCKS, PLATES, CYLINDERS OR OTHER PRINTING COMPONENTS; PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES, CYLINDERS AND LITHOGRAPHIC ST- ONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED) 84.43 8443.00 PRINTING MACHINERY; 2[10 ] MACHINES FOR USES ANCIL- LARY TO PRINTING 84.44 8444.00 MACHINES FOR EXTRUDING, 2[10 ] DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46, & 3rd Sch. --------------------------------------------------------------------- 193 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.45 8145.00 MACHINES FOR PREPARING 2[10 ] TEXTILE FIBRES; SPINNING, DOUBLING OR TWISTING MACHINES AND OTHER MA- CHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE REELING OR WINDING (IN- CLUDING WEFT-WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MA- CHINES OF HEADING NO. 84.46 OR 84.47 84.46 8446.00 WEAVING MACHINES (LOOMS) 2[10 ] 84.47 8447.00 KNITTING MACHINES, STITCH- 2[10 ] BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHI- NES FOR TUFTING 84.48 8448.00 AUXILIARY MACHINERY FOR 2[10 ] USE WITH MACHINES OF HEADING NO. 84.44, 84.45, 84.46 OR 84.47 (FOR EXAMPLE, DOB- BIES, JACQUARDS, AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MEC- HANISMS PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRI- NCIPALLY WITH THE MACHINES OF THIS HEADING OR OF HEADING NO- 84.44,84.45 84.46 OR 84.47 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS, EXT- RUDING. NIPPLES, SHUTTLES, HEALDS AND HEALD-FRAMES HOSIERY NEEDLES) 84.49 8449.00 MACHINERY FOR THE MANU- 2[10 ] FACTURE OR FINISHING OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS 84.50 8450.00 HOUSEHOLD OR LAUNDRY 1[30 ] TYPE WASHING MACHINES, INCLUDING MACHINES WH- ICH BOTH WASH AND DRY --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch. III Pt. I. --------------------------------------------------------------------- 84.51 8451.00 MACHINERY (OTHER THAN MACHINES 2[10 ] OF HEADING NO. 84.50) FOR WASH- ING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FU- SING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FA- BRICS OR MADE UP TEXTILE ARTICL- ES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANU FACTURE OF FLOOR COVERINGS SUCH AS LINOL- EUM; MACHINES FOR REELING, UNREEL- ING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS 84.52 8452.00 SEWING MACHINES, OTHER Nil THAN BOOK-SEWING MA- CHINES OF HEADING NO. 84.40; FURNITURE, BASES AND COVERS SPECIALLY DE- SIGNED FOR SEWING MACH- INES; SEWING MACHINE NEE- DLES 84.53 8453.00 MACHINERY FOR PREPARING, 2[10 ] TANNING OR WORKING HI- DES, SKINS OR LEATHER OR FOR MAKING OR REPAIRING FOOT WEAR OR OTHER ARTI- CLES OF HIDES, SKINS OR LEATHER, OTHER THAN SEW. ING MACHINES 84.54 8454.00 CONVERTERS, LADLES, INGOT 2[10 ] MOULDS AND CASTING MA- CHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES 84.55 8455.00 METAL ROLLING MILLS AND 2[10 ] ROLLS THEREFOR 84.56 8456.00 MACHINE-TOOLS FOR WORK- 2[10 ] ING ANY MATERIAL BY RE- MOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRA-SONIC, ELECTRO-DISCHARGE, ELEC- TRO-CHEMICAL, ELECTRON BEAM, IONIC-BEAM OR PLAS- MA ARC PROCESSES --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 195 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.57 8457.00 MACHINING CENTRES, UNIT 2[10 ] CONSTRUCTION MACHINES (SINGLE STATION) AND MUL- TI-STATION TRANSFER MAN- CHINES, FOR WORKING METAL 84.58 8458.00 LATHES FOR REMOVING METAL 2[10 ] 84.59 8459.00 MACHINE-TOOLS (INCLUDING 2[10 ] WAY-TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING THREADING OR TAPPING BY REMO- VING METAL, OTHER THAN LATHES OF HEADING NO. 84.58. 84.60 8460.00 MACHINE-TOOLS FOR DEBURRING, 2[10 ] SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERW- ISE FINISHING METAL, SINTERED METAL CARBIDES OR CERMETS BY MEANS OF GRINDING STONES, ABR- ASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACH- INES OF HEADING NO. 84.61 84.61 8461.00 MACHINE-TOOLS FOR PLANING SHA- 2[10 ] PING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING OFF AND OTHER MACHINE-TOOLS WORKING BY REMOVING METAL SINTERED ME- TAL CARBIDES OR CERMETS, NOT ELS- EWHERE SPECIFIED OR INCLUDED 84.62 8462.00 MACHINE-TOOLS (INCLUDING PRESSES) 2[10 ] FOR WORKING METAL BY FORGING, HA- MMERING OR DIE-STAMPING; MACHINE- TOOLS (INCLUDING PRESSES) FOR WO- RKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING OR NOTCHING; PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 196 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.63 8463.00 OTHER MACHINE-TOOLS FOR 2[10 ] WORKING METAL, SINTERED METAL CARBIDES OR CERMETS, WITHOUT REMOVING MATERIAL 84.64 8464.00 MACHINE-TOOLS FOR WORK- 3[10 ] ING STONE, CERAMICS, CON- CRETE, ASBESTOS-CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD WORKING GLASS 84.65 8465.00 MACHINE-TOOLS (INCLUDING MACH- 3[10 ] INES FOR NAILING, STAPLING, CLU- EING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK, BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS 84.66 8466.00 PARTS AND ACCESSORIES SUITABLE 3[10 ] FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADINGS NOS. 84.56 TO 84.65 INCLUDING WORK OR TOOL HOLDERS, SELF- OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIALATTA- CHMENTS FOR MACHINE-TOOLS; TOOL HOLDERS FOR ANY TYPE OF TOOL FOR WORKING IN THE HAND 84.67 8467.00 TOOLS FOR WORKING IN THE 1[20 ] HAND, PNEUMATIC OR WITH SELF-CONTAINED NON-ELEC- TRIC MOTOR 84.68 8468.00 MACHINERY AND APPARATUS 1[15 ] FOR SOLDERING, BRAZING OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING NO. 85.15; GAS-OPERATED SUR- FACE TEMPERING MACHI- NES AND APPLIANCES 84.69 8469.00 TYPEWRITERS AND WORD- 4[15 ] PROCESSING MACHINES 84.70 8470.00 2[CALCULATING MACHINES; ACCOUNTING 2[25 ] MACHINES, POSTAGE FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES,INCORPORATING A CALCULATING DEVICE; CASH REGISTERS"] --------------------------------------------------------------------- 3. Subs. by Act 38 of 1993, S. 46, & 3rd Sch. --------------------------------------------------------------------- 197 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.71 8471.00 AUTOMATIC DATA PROCESSING [20 ] MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DA- TA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESS- ING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED 84.72 8472.00 OTHER OFFICE MACHINES (FOR EXA- 2[25 ] MPLE, HECTOGRAPH OR STENCIL DUPL- ICATING MACHINES, ADDRESSING MA- CHINES, AUTOMATIC BANKNOTE DISP- ENSERS, COINSORTING MACHINES, CO- INCOUNTING OR WRAPPING MACHINES, PENCIL-SHARPENING MACHINES, PE- RFORATING OR STAPLING MACHINES) 84.73 8473.00 PARTS AND ACCESSORIES (OTHER THAN 2[25 ] COVERS, CARRYING CASES AND THE LI- KE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEAD- ING NOS. 84.69 TO 84.72 84.74 8474.00 MACHINERY FOR SORTING, SCREENING, 2[10 ] SEPARATING, WASHING, CRUSHING, G- RINDING, MIXING OR KNEADING EARTH, STONE, ORES OR OTHER MINERAL SUBS- TANCES, IN SOLID (INCLUDING POWDE- R OR PASTE) FORM; MACHINERY FOR AGGLOMERATING, SHAPING OR MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING MATE- RIALS OR OTHER MINERAL PRODUCTS IN - POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY MOULDS OF SAND 84.75 8475.00 MACHINES FOR ASSEMBLING ELECTRIC OR 2[10 ] ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH-BULBS, IN GLASS ENVELOPES; MACHINES FOR MANUFACTURING OR HOT WOR- KING GLASS OR GLASSWARE --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 198 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[84.76 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE POST GE STAMP,CIGARETTE, FOOD OR BEVERAGE MACHINES),INCLUDING MONEY-CHANGING MACHINES. - Machines : 8476.11 - Incorporating refrigerating devices 5[60 ] 8476.19 - Other 3[25 ] - Parts : 8476.91 -Parts of machines of sub-heading No. 5[60 ] 8476.11 8476.99 -Other 3[25 ] 84.77 8477.00 MACHINERY FOR WORKING 4[10 ] RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRO- DUCTS FROM THESE MATE- RIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 84.78 8478.00 MACHINERY FOR PREPARING 4[10 ] OR MAKING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAP- TER 84.79 8479.00 MACHINES AND MECHANICAL 4[10 ] APPLIANCES HAVING INDIVI- DUAL FUNCTIONS, NOT SPE- CIFIED OR INCLUDED ELSE- WHERE IN THIS CHAPTER 84.80 8480.00 MOULDING BOXES FOR METAL 4[10 ] FOUNDRY; MOULD BASES; MOUL- DING PATTERNS; MOULDS FOR ME- TAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS 84.81 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHEL- LS, TANKS, VATS OR THE LIKE, INCL- UDING PRESSURE-REDUCING VALVES A- ND THERMOSTATICALLY CONTROLLED VA- LVES 8481.10 Expansion valves and Solenoid valves 5[60 ] for refrigerating and airconditioning appliances and machinery 2[8481.80 -Other [15 ] -Parts : 8481.91 -Of goods covered by sub-heading 5[60 ] No. 8481.10 8481.99 Other 1[20 ] 84.82 8482.00 BALL OR ROLLER BEARINGS 1[20 ] 84.83 8483.00 TRANSMISSION SHAFTS (INCLUDING CAM [20 ] SHAFTS AND CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFT BEA- RINGS; GEARS AND GEARING; BALL SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS) --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch. III. Pt. I. 2. Subs. by S. 52 and Sch. III Pt II., ibid. 3. Subs. by Act 18 of 1992, S. 114 & 3rd Sch. 4. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. 5. Subs. by Act 32 of 1994, S. 62 & 3rd Sch. --------------------------------------------------------------------- 199 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 84.84 8484.00 GASKETS AND SIMILAR JOINTS OF [20 ] METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MO- RE LAYERS OF METAL; SETS OR AS- SORTMENTS OF GASKETS AND SIM- ILAR JOINTS, DISSIMILAR IN COMP- OSITION, PUT UP IN POUCHES, ENV- ELOPES OR SIMILAR PACKINGS 84.85 MACHINERY PARTS, NOT CONTAINING ELECTRICAL CONNECTORS,INSULATORS, COILS CONTACTS OR OTHER ELECTRIC- AL FEATURES, NOT SPECIFIED OR INC- LUDED ELSEWHERE IN THIS CHAPTER 8485.10 -Ships propellers and blades ther- 2[20 ] efor 8485.90 -Other 3[25 ] --------------------------------------------------------------------- CHAP ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES. CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES. NOTES 1. This Chapter does not cover: (a) Electrically Warmed blankets, bed pads, foot-muffs or the like, electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading No. 70.08; or (c) Electrically heated furniture of Chapter 94. 2. Heading Nos. 85.61 to 85.04 do not apply to goods described in heading Nos. 85.11, 85.12, 85.40, 85.41 or 85.42. However metal tank mercury arc rectifiers remain classified in heading No. 85.04. 3. Heading No. 85.09 covers only the following electromechanical machines of the kind commonly used for domestic purposes: (a) Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; --------------------------------------------------------------------- 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. 3. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 200 (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No. 84.14), centrifugal clothes-dryers (heading No. 84.21), dish washing machines (heading, No. 84.22), household washing machines (heading No. 84.50), roller or other ironing machines (heading No. 84.20 or 84.51), sewing machines (heading No. 84.52), electric scissors (Heading No. 85.08) or to electro-thermic appliances (heading No. 85.16). 4. For the purposes of heading No. 85.34 printed circuits' are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the 'film circuit' technique. conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements) . The term printed circuits' does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted. with non-printed connecting elements. Thin-or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading No. 85.42. 5. For the purposes of heading Nos. 85.41 and 85.42: (a) "Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) "Electronic integrated circuits and microassemblies" are: (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors-, capacitors, interconnections etc.) are created in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are inseparably associated; (R) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin-or thick-film technology, and active elements (diodes, transistors,. monolithic integrated circuits, etc., obtained by semi-conductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active 1[and passive,] components which are combined and interconnected. For the classification of the articles defined in this Note, heading Nos. 85.41 and 85.42 shall take precedence over any, other heading --------------------------------------------------------------------- 1 Subs. by Act 18 of 1992, S. 114 & 3rd Sch. --------------------------------------------------------------------- 201 in the Schedule which might cover them by reference to, in particular, their function. 6. Records tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are cleared with the apparaturs for which they are intended. --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 85.01 8501.00 ELECTRIC MOTORS AND GENERATORS 3[10 ] (EXCLUDING GENERATING SETS) 85.02 8502.00 ELECTRIC GENERATING SETS AND 3[20 ] ROTARY CONVERTERS 85.03 8503.00 PARTS SUITABLE FOR USE SOLELY [20 ] OR PRINCIPALLY WITH THE MACHIN- ES OF HEADING NO. 85.01 OR 85.02 85.04 8504.00 ELECTRICAL TRANSFORMERS, [20 ] STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS 85.05 8505.00 ELECTRO-MAGNETS; PERMANENT 1[20 ] MAGNETS AND ARTICLES INT- ENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTROMAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELE- CTRO-MAGNETIC COUPLINGS, CLUT- CHES AND BRAKES; ELECTRO-MAGN- ETIC LIFTING HEADS 85.06 8506.00 PRIMARY CELLS AND PRIMARY BAT- 3[30 ] TERIES 85.07 8507.00 ELECTRIC ACCUMULATORS,INCLUDING [25 ] SEPARATORS THEREFOR,WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE) 85.08 8508.00 ELECTRO-MECHANICAL TOOLS FOR WORK- 1[20 ] ING IN THE HAND, WITH SELF-CONTAI- NED ELECTRIC MOTOR 85.09 8509.00 ELECTRO-MECHANICAL DOMESTIC APPLIA- 1[30 ] NCES WITH SELF-CONTAINED ELECTRIC MOTOR --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch. III Dt. I. 3. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 202 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 85.10 8510.00 SHAVERS AND HAIR CLIPPERS,WITH 2[35 ] SELF-CONTAINED ELECTRIC MOTOR 85.11 8511.00 ELECTRICAL IGNITION OR STARTING 2[25 ] EQUIPMENT OF A KIND USED FOR SPARK- IGNITION OR COMPRESSION-IGNITION INTERNAL COMBUSTION ENGINES(FOR EX- AMPLE, IGNITION MAGNETOS, MAGNETO- DYNAMOS, IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS, STARTER MOTO- RS) ; GENERATORS (FOR EXAMPLE, DYN- AMOS, ALTERNATORS) AND CUT-OUTS OF A KIND USED IN CONJUNCTION WITH SU- CH ENGINES 85.12 8512.00 ELECTRICAL LIGHTING OR SIGNALLING EQ- 2[25 ] UIPMENT (EXCLUDING ARTICLES OF HEADI- NG NO. 85.39), WINDSCREEN WIPERS, DE- FROSTERS AND DEMISTERS, OF A KIND US- ED FOR CYCLES OR MOTOR VEHICLES 85.13 8513.00 PORTABLE ELECTRIC LAMPS DESIGNED TO 1[15 ] FUNCTION BY, THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF HEADING NO. 85.12 85.14 8514.00 INDUSTRIAL OR LABORATORY ELECTRIC (IN- 2[10 ] CLUDING INDUCTION OR DIELECTRIC) FU- RNACES AND OVENS; OTHER INDUSTRIAL OR LABORATORY INDUCTION OR DIELECTRIC HEA- TING EQUIPMENT 85.15 8515.00 ELECTRIC (INCLUDING ELECTRICALLY HEATED 2[10 ] GAS), LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRON BEAM, MAGNE- TIC PULSE OR PLASMA ARC SOLDERING, BR- AZING OR WELDING MACHINES AND APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; ELEC- TRIC MACHINES AND APPARATUS FOR HOT SPR- AYING OF METALS OR SINTERED METAL CAR- BIDES --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch. III. Pt I. 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. --------------------------------------------------------------------- 85.16 8516.00 ELECTRIC OR STORAGE WATER HEATERS 1[35 ] AND IMMERSION HEATERS; ELECTRIC SPACE BEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTROTHERMIC HAIR-DRESSING APPARATUS (FOR EXAMP- LE, HAIR DRYERS, HAIR CURLERS, CUR- LING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER EL- ECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC BEATING RESISTORS, OTHER THAN THOSE OF HEADING No. 85.45 85.17 8517.00 ELECTRICAL APPARATUS FOR LINE TELEP- [20 ] HONY OR LINE TELEGRAPHY, INCLUDING SUCH APPARATUS FOR CARRIERCURRENT LI- NE SYSTEMS 85.18 8518.00 MICROPHONES AND STANDS THEREFOR; 5[20 ] LOUD-SPEAKERS, WHETHER OR NOT MO- UNTED IN THEIR ENCLOSURES; HEADPH- ONES, EARPHONES AND COMBINED MICR- OPHONE SPEAKER SETS; AUDIO- FRE- QUENCY ELECTRIC AMPLIFIERS; ELE- CTRIC SOUND AMPLIFIER SETS 85.19 8519.00 TURNTABLES (RECORD-DECKS),RECORD- PLAYERS, CASSETTE-PLAYERS AND OT- HER SOUND REPRODUCING APPARATUS, NOT INCORPORATING A SOUND RECORD- ING DEVICE 85.20 8520.00 MAGNETIC TAPE RECORDERS AND OTHER 5[20 ] SOUND RECORDING APPARATUS, WHE- THER OR NOT INCORPORATING A SOUND REPRODUCING DEVICE 85.21 8521.00 3["VIDEO RECORDING OR REPRODUCING 5[20 ] APPARATUS, WHETHER OR NOT INCORPO- RATING A VIDEO TUNER"] 85.22 8522.00 PARTS AND ACCESSORIES OF APPARATUS 5[20 ] OF HEADING NOS. 85.19 TO 85.21 INSTANTANEOUS --------------------------------------------------------------------- 1. Subs. by Act 32 of 1986, S. 52 & Sch. III. Pt I. 5. Subs. by act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 204 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 2[85.28 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OF SIMILAR RE- CORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 -Magnetic tapes 6[30 ] 8523.11 - -Audio tapes In the form of jumbo 6[30 ] rolls, pan cakes, mini-pancakes, hubs or reels 8523.12 - -Audio cassettes 6[30 ] 8523.13 - -Video tapes in the form of jumbo 6[30 ] rolls, pan cakes, mini-pancakes, hubs or reels 8523.14 - -Video cassettes 6[30 ] 8523.19 - -Other 6[30 ] 8523.20 -Magnetic discs 6[30 ] 8523.90 -Other 6[30 ] 85.24 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILA- RLY RECORDED PHENOMENA, INCLUDING MATR- ICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 524.10 -Gramophone records 30 -Magnetic tapes : 8524.21 - -Audio tapes in any form 6[30 ] 8524.22 - -Audio cassettes 6[30 ] 8524.23 - -Video tapes in any form 6[30 ] 8524.24 - -Video cassettes 6[30 ] 8524.29 - -Other 30 8524.30 -Magnetic discs 30 8524.90 -Other 30 85.25 8525.00 TRANSMISSION APPARATUS 6[20 ] FOR RADIO-TELEPHONY, RA- DIO-TELEGRAPHY, RADIO- BROADCASTING OR TELEVI- SION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RE- CORDING OR REPRODUCING APPARATUS; TELEVISION CA- MERAS 85.26 8526.00 RADAR APPARATUS, RADIO 1[15 ] NAVIGATIONAL AID APPARA- TUS AND RADIO REMOTE CONTROL APPARATUS 85.27 8527.00 RECEPTION APPARATUS FOR 6[20 ] RADIO-TELEPHONY, RADIO- TELEGRAPHY OR RADIO-BRO- ADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RE- CORDING OR REPRODUCING APPARATUS OR A CLOCK 85.28 8528.00 5[ TELEVISION RECEIVERS (INCLUDING 6[20 ] VIDEO MONITORS AND VIDEO PROJECTORS), WHETHER OR NOT INCORPORATING RADIO BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS"] 85.29 8529.00 PARTS SUITABLE FOR USE ' 6[20 ] SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HE- ADING NOS. 95.25 TO 85.28 --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch. III Pt. I. 6. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 205 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 85.30 8530.00 ELECTRICAL SIGNALLING, SAFETY 1[15 ] OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INL- AND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTH- ER THAN THOSE OF HEADING NO. 86.08) 85.31 8531.00 ELECTRIC SOUND OR VISUAL SIGNALLING 1[15 ] APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALAR- MS), OTHER THAN THOSE OF HEADING NO. 85.- 12 OR 85.30 85.32 8532.00 ELECTRICAL CAPACITORS, 3[20 ] FIXED, VARIABLE OR ADJUS- TABLE (PRE-SET) 85.33 8533.00 ELECTRICAL RESISTORS (INCLUDING 2[25 ] RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS 85.34 8534.00 PRINTED CIRCUITS 1[15 ] 83.33 8535.00 ELECTRICAL APPARATUS FOR SWITCH- 20 ING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNE- CTIONS TO OR IN ELECTRICAL CIRC- UITS (FOR EXAMPLE, SWITCHES, FUS- ES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EX- CEEDING' 1,000 VOLTS 85.36 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPR- ESSORS, PLUGS, SOCKETS, LAMPHOLDERS, JUNCTION BOXES) FOR A VOLTAGE NOT EX- CEEDING 1,000 VOLTS --------------------------------------------------------------------- 1. Subs. by Act 23 of 1986, S. 52 & Sch III. Pt. I. 2. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. 3. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 206 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 6536.10 -Over load protection or thermal 6[60 ] relays, starting relay controls, for refrigerating and air-conditi- oning appliances and machinery 8336.90 -Other 20 85.37 8537.00 BOARDS, PANELS (INCLUDING 5[20 ] NUMERICAL CONTROL PA- NELS), CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEAD- ING NO. 85.35 OR HEADING NO. 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELE- CTRICITY, INCLUDING THOSE INCORPORATING INSTRU- MENTS OR APPARATUS 01; CHAPTER go, OTHER THAN SWITCHING APPARATUS OF HEADING NO. 85.17. 85.38 8538.00 PARTS SUITABLE FOR USE 5[20 ] SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADING NO. 85.35, 85.- 36 OR 85.37 85.39 8539.00 ELECTRIC FILAMENT OR DIS- 6[15 ] CHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS' AND ULTRA-VIOLET OR INFRA-RED LAMPS;ARC-LAMPS, --------------------------------------------------------------------- 2[85.40 THERMIONIC, COLD CATHODE OR PHOTO- CATHODE VALVES AND TUBES (FOR EXA- MPLE, VACUUM OR VAPOUR OR GAS FILL- ED VALVES AND TUBES, MERCURY ARC REECTIFYING VALVES AND TUBES, CATHO- DERAY TUBES, TELEVISION CAMERA TUBES) -Cathode-Ray television picture tubes: 8540.11 - Colour 6[20 ] 8540.12 -Black and White 4[500 ] 8540.90 - Other 5[20 ] --------------------------------------------------------------------- 2. Subs. by Act 11 of 1987, S. 95 & Sch ING NO. 85.35 OR HEADING NO. 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELE- CTRICITY, INCLUDING THOSE INCORPORATING INSTRU- MENTS OR APPARATUS 01; CHAPTER go, OTHER THAN SWITCHING APPARATUS OF HEADING NO. 85.17. 85.38 8538.00 PARTS SUITABLE FOR USE 5[20 ] SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADING NO. 85.35, 85.- 36 OR 85.37 85.39 8539.00 ELECTRIC FILAMENT OR DIS- 6[15 ] CHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS' AND ULTRA-VIOLET OR INFRA-RED LAMPS;ARC-LAMPS, --------------------------------------------------------------------- 2[85.40 THERMIONIC, COLD CATHODE OR PHOTO- CATHODE VALVES AND TUBES (FOR EXA- MPLE, VACUUM OR VAPOUR OR GAS FILL- ED VALVES AND TUBES, MERCURY ARC REECTIFYING VALVES AND TUBES, CATHO- DERAY TUBES, TELEVISION CAMERA TUBES) -Cathode-Ray television picture tubes: 8540.11 - Colour 6[20 ] 8540.12 -Black and White 4[500 ] 8540.90 - Other 5[20 ] --------------------------------------------------------------------- 2. Subs. by Act 11 of 1987, S. 95 & Sch. III. 5. Subs. by Act 38 1993, S. 46 & 3rd Sch. 6. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 207 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 85.41 8541.00 DIODES, TRANSISTORS AND 4[20 ] SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTO-VOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUN- TED PIEZO-ELECTRIC CRYS- TALS 85.42 8542.00 ELECTRONIC INTEGRATED 2[20 ] CIRCUITS AND MICROASSEM- BLIES 85.43 8543.00 ELECTRICAL MACHINES AND APPAR- 3[25 ] ATUS, HAVING INDIVIDUAL FUNCT- IONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 85.44 8544.00 INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCL- UDING CO-AXIAL CABLE) AND OTHER 5[30 ] INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNE- CTORS; OPTICAL FIBRE CABLES UP OF INDIVIDUALLY SHEATHED FIBRES, WH- ETHER OR NOT ASSEMBLED WITH ELECT- RIC CONDUCTORS OR FITTED WITH CON- NECTORS 85.45 8545.00 CARBON ELECTRODES, CARBON BRUSHES, 4[25 ] LAMP CARBONS, BATTERY CARBONS AND OTHER ARTICLES Of GRAPHITE OR OTH- ER CARBON, WITH OR WITHOUT METAL, OF A KIND USED FOR ELECTRICAL PUR- POSES 85.46 8546.00 ELECTRICAL INSULATORS OF ANY MAT- 5[30 ] ERIAL --------------------------------------------------------------------- 3. Subs. by Act 12 of 1990, s. 66 & Sch. III. 4. Subs. by Act 38 of 1993, S. 46 & 3rd Sch. 5. Subs. by Act 32 of 1994, S. 62 (a) & 3rd Sch. --------------------------------------------------------------------- 208 --------------------------------------------------------------------- Heading sub-heading Description of goods Rate of duty No. No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 85.47 8547.00 INSULATING FITTINGS FOR ELECTR- 4[20 ] ICAL MACHINES, APPLIANCES OR EQ- UIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS', INCORPORATED DURING MOULDING SOL- ELY FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF' HEAD- ING NO.85.46;ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL 85.48 8548.00 ELECTRICAL PARTS OF MACHINERY OR 5[25 ] APPARATUS, NOT SPECIFIED OR INCL- UDED ELSEWHERE IN THIS CHAPTER ---------------------------------------------------------------------