REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 2
PUBLISHED BY AUTHORITY
No. 70] NEW DELHI, WEDNESDAY, DECEMBER 24, 1969/PAUSA 3, 189I
Separate paging is given to this Part in order that it may be filed as a separate compilation.
LOK SABHA
The following Bill was introduced in Lok Sabha on the 24th Decem-
ber, 1969: —
BILL NO 120 OF 1969
A Bill to consolidate and. amend the law relating to customs duties.
BE it enacted by Parliament in the Twentieth Year of the Republic of
India as follows:—
1. (1) This Act may be called the Customs Tariff Act, 1969. Short
(2) It extends to the whole of India. title,
extent
(3) It shall come into force on such date as the Central Government and com-
may, by notification in the Official Gazette, appoint. mence-
ment.
2. The rates at which duties of customs shall be levied under the
Customs Act, 1962, are specified in the First and Second Schedules.
32 of 1962.
Duties specified in the Schedules to be levied.
Levy of additional duty equal to excise duty.
3. (1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time-being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article.
Explanation.—In this section, the expression "the excise duty for the time being leviable on a like article if produced or manufactured in India" means the excise duty for the time being in force which would be leviable
(1199)
1200 THE GAZETTE OF INDIA EXTRAORDINARY [PART non a like article if produced or manufactured in India or, if a like article is not so produced or manufactured, which wsuld be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty.
52 of 1962.
(2) For the purpose of calculating under this section the additional duty on any imported article, where such duty is leviable at any percent- age of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggre- gate of—
(i) the value of the imported article determined under sub- section (1) of the said section 14 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
52 of 1962.
(ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but not including the duty refer- red to in sub-section (I).
(3) If the Central Government is satisfied that it is necessary in the public interest to levy on any Imported article [whether on such article duty is leviable under sub-section (1) or not], such additional duty as would counterbalance the excise duty leviable on any raw materials, com- ponents and ingredients of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by notification in the Official Gazette, direct that such imported article shall, In addition, be liable to an additional duty representing such portion of the excise duty leviable on such raw materials, components and Ingredients as, In either case, may be determined by rules made by the Central Govern- ment In this behalf.
(4) In making any rules for the purposes of sub-section (3), tHe Central Government shall have regard to the average quantum of the excise duty payable on thn raw materials, components or Ingredients used In the production or manufacture of such like article.
(5) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time - —r^-a being in force.
52 of 1982.
(6) The provisions of the Customs Act, 1962, and the rules and regula- tions made thereunder, including those relating to drawbacks, refunds and exemption from duties, shall, so far as mav be, apply to the duty charge- able under this section as they apply in relation to the duties leviable under that Act.
52 of 1962.
Levy of duty where standard rate and preferen- tial rate are specified.
4. (1) Where in respect of any article a preferential rate of revenue duty is specified in the First Schedule, or is admissible by virtue of a notification under section 25 of the Customs Act, 1962, the duty to be levied and collected shall be at the standard rate, unless the owner of the article claims at the time of importation that it Is chargeable with a pre- ferential rate of duty, being the produce or manufacture of the United Kingdom or of such other preferential area as is notifi°d under sub-section (3) and the article is determined, in accordance with the rules made under sub-section (2), to be such produce or manufacture.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY i2 0I(2) The Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manu- facture of the United Kingdom or of any other preferential area.
(3) For the purposes of this section and the First Schedule, "United Kingdom" means the United Kingdom of Great Britain and Northern Ireland and "other preferential area" means any country or territory which the Central Government may, by notification in the Official Gazette, declare to be such area with a view to implementing the United Kingdom- India Trade Agreement of 1939 or continuing the preferential treatment originally admissible under that Agreement.
(4) Every notification issued under sub-section (3) shail, as soon as may be after it is issued, be laid before each House of Parliament.
Levy of a lower rate of duty under a trade agreement.
5. (2) Where under a trade agreement between the Government of India and the Government of a foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be charged on articles which are the produce or manufacture of such foreign country or territory, the Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of such foreign country or territory and for requiring the owner to make a claim at the time of importation, supported by such evidence as may be prescribed in the said rules, for assessment at the appropriate lower rate under such agreement.
(2) If any question arises whether any trade agreement applies to any country or territory, or whether it has ceased to apply to India or any foreign country or territory, it shall be referred to the Central Gov- ernment for decision and the decision of the Central Government shall be final and shall not be liable to be questioned in any court of law.
50 of 1951.
Power of Central Govern- ment to levy protective duties in Certain cases.
6. (2) Where the Central Government, upon a recommendation made to it in this behalf by the Tariff Commission established under the Tariff Commission Act, 1951, is satisfied that circumstances exist which render it necessary to take immediate action to provide for the protection of the interests of any industry established in India, the Central Government may, by notification in the Official Gazette, impose on any goods imported into India in respect of which the said recommendation is made, a duty of customs of such amount, not exceeding the amount proposed in the said recommendation, as it thinks fit.
(2) Every duty imposed on any goods under sub-section (1) shall, for the purposes of this Act, be deemed to have been specified in the First Schedule as the duty leviable in respect of such goods.
(3) Where a notification has been issued under sub-section (1), the Central Government shall, unless the notification is in the meantime rescinded, have a Bill introduced in Parliament, as soon as may be, but in any case during the next session of Parliament following the date of the issue of the notification to give effect to the proposals in regard to the continuance of a protective duty of customs on the goods to which the notification relates, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but with- out prejudice to the validity of anything previously done thereunder:
Provided that if the notification under sub-section (1) is issued when
1202 "THE GAZETTE OF INDIA EXTRAORDINARY [PAIIT IIParliament is in session, such a Bill shall be introduced in Parliament during that session:
Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in Parliament, the notification shall cease to have effect on the expiration of the said period of six months, but without prejudice to the validity of anything previously done thereunder.
7. (i) When the duty specified in respect of any article in the First Schedule is characterised as protective in column (6) of that Schedule, that duty shall have effect only up to and inclusive of the date, if any, specified in that Schedule.
Duration of protec- tive duties and power of Central Govern- ment to alter them.
(2) Where in respect of any such article the Central Government is satisfied after such inquiry as it thinks necessary that such duty has become ineifective or excessive for the purpose of securing the protection intended to be afforded by it to a similar article manufactured in India and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, increase or reduce such duty to such extent as it thinks necessary.
{3) Every notification under sub-section (2), in so far as it relates to increase of such duty, 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 re-assembly, and the Central Gov- ernment 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.
(4) For the removal of doubts, it is hereby declared that any notifi- cation approved by Parliament, whether with or without modifications, may be rescinded by the Central Government at any time by notification In the Official Gazette.
Emergency power of Central Govern- ment to increase or levy export duties.
8. (./) Where, in respect of any article, whether included in the Second Schedule or not, the Central Government is satisfied that the export duty leviable thereon should be increased or that an export duty should be levied, 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 Second Schedule to be made so as to provide for an increase in the export duty leviable or, as the case may be, for the levy of an export duty, on that article.
(2) The provisions of sub-sections (3) and (4) of section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of section 7.
t
Addi- tional import duty on bounty- fed articles.
9. (i) Where any country or territory pays, or bestows, directly or indirectly, any bounty or grant upon the production therein or the expor- tation therefrom of any article and the article is chargeable with duty under the provisions of this Act, then, upon the Importation of any such article into India, whether the same is imported directlv from the countrv
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1203of production or otherwise, and whether it is imported in the same condi- tion as when exported from the country of production or has been changed in condition by manufacture or otherwise, the Central Government may, by notification in the Official Gazette, impose an additional duty equal to the net amount of such bounty or grant.
(2) The net amount of any such bounty or grant as aforesaid shall, from time to time, be ascertained, determined and declared by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the identification of such articles and for the assessment and collection of any additional duty imposed upon the importation thereof under sub-section (1).
(3) Every notification issued under sub-section (1) shall, as soon as
may be after it is issued, be laid before each House of Parliament.
Rules to belaid before Parlia- ment.
10. Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, how- ever, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
11. (7) Where the Central Government is satisfied that it is neces- sary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require:
Power of Central Govern- ment to alter duties under certain circum- stances.
Provided that no1 notification under this sub-section increasing or re- ducing the duties as aforesaid shall be issued by the Central Govern- ment after the expiration of a period of one year from the commence- ment of this Act.
(2) Every notification issued under sub-section (I) shall, as soon as
may be after it is issued, be laid before each House of Parliament.
12. (7) The Indian Tariff Act, 1934, and the Indian Tariff (Amend-
ment) Act, 1949, are hereby repealed.
22 of 1934. 31 of 1849.
Repeal and saving.
(2) Notwithstanding the repeal of any of the Acts mentioned in sub- section (1), anything done or any action taken (including any notifica- tion published and any rules and orders made or deemed to have been made under the provisions of those Acts and in force immediately be- fore the commencement of this Act) shall, in so far as such thing or action is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the provisions of this Act and shall continue in force accordingly until superseded by anything done or any action taken under this Act.
Amend- ment of Act 52 of 1962.
13. In the Customs Act, 1962, in sub-section (1) of section 12 and In sub-section (1) of section 14, for the words and figures "Indian Tariff Act, 1934", the words and figures "Customs Tariff Act, 1969" shall be substituted.
1204 T HE GAZETTE OF INDIA EXTRAORDINARY [PART IITHE FIRST SCHEDULE—IMPORT TARIFF
(See section 2)
Rules for the interpretation of this Schedule
1. The titles of Sections and Chapters are provided for ease of refer- ence only; for legal purposes, classification shall be determined accord- ing to the terms of the Headings and any relative Section or Chapter Notes and, provided such Headings or Notes do not otherwise require, accord- ing to the provisions hereinafter contained. The classification of goods within a Heading shall be determined by applying as between sub-head- ings the like rules as are applicable between Headings.
2. When for any 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.
(b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, in so far 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 involves the highest rate of duty.
3. Goods not falling within any Heading of the Schedule shall be classified under the Heading appropriate to the goods to which they are most akin.
4. An incomplete article shall be classified within the Heading appli- cable to the corresponding complete article, provided it has the essen- tial character of such a complete article.
5. An article or component part which requires a minor degree of processing to make it finished and ready for use shall be classified with- in the Heading applicable to the corresponding finished article or com- ponent part.
General Explanatory Note
The abbreviation "%" in any column of this Schedule in rela- tion 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 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column.
In any entry, if no rate of duty is shown in column (4) or column (5), the rate shown in column (3) shall be applicable.
SEC 21 THE GAZETTE OF INDIA EXTRAORDINARY 1205SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
CHAPTER 1
Live Animals
NOTE
Thi3 Chapter covers all live animals except:
(a) flsh, crustaceans and molluscs falling within Chapter 3; (b) microbial cultures and other products, falling within Heading
No. 30.2; or
(c) animals falling within Chapter 97.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration.,, when rateB of duiyare protective
Other Preferen- tial Areas
(6)
(5)
(4)
(3)
( i)
GO
60%
Live animals including live birds
01 • 01/06
••
<•
••
CHAPTER 2
Meat and edible meat offals
NOTE
This Chapter does not cover:
(o) meat (including poultry liver) unfit or unsuitable for human con-
sumption;
(b) guts, bladders or stomachs of animals and animal blood (Chapter
5); or
(c) animal fat, other than unrcndered pig fat and unrendered poultry
fat (Chapter 15).
Rate of duty
Sub-heading No. and description of ariiclc
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( 1)
(3)
(6)
(4)
(5)
02- 01/06
Meat including edible meat offals and unrcndered pig and poultry fat3 fresh, chilled, frozen, Baited, in brinc: dried or smoked
100%
CHAPTER 3
Fish, crustaceans and inolluscs
NOTE
This Chapter does not cover:
(a) marine mammals (Chapter 1) or meat thereof (Chapter 2);
(b) flsh (including livers and roes thereof), crustaceans and molluscs,
dead, unfit or unsuitable for human consumption (Chapter 3); or
1206 THE GAZETTE OF INDIA EXTRAORDINARY [PART II(c) caviar or caviar substitutes (Chapter 16).
Pate of dwy
Heading No.
Sub-heading No. and description of article
Standard U.K.
Duraticn when rales ofduty are protective
Other Preferen- tial Area*
(
( i)
(•rt
(4)
C5)
W
03-01/03
Fish, fresh (live or dead), chilled, frozen, salted, in brine, driedf or smoked; crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine ordried; crustaceans, in shell, simply boiled in water
6 0%
CHAPTER 4
Dairy produce; birds' eggs; natural Jioney
NOTE
"Milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt
and similar fermented milk.
Rnie of duly
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates j of duty are protective
Other Preferen- tial Areat
(3)
(5)
(6)
(4)
00
GO
04- 01/04
Milk, cream, butter (including ghee);
cheese and curd:
6 0%
(1) Not elsewhere specified
6 0%
(2) Milk powder
04-05/06
100%
Birds' eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not; natural honey .
••
• •
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) animal textile materials (other than horsehair and horsehair
waste) and other products of Section XI; or
(c) prepared knots or tufts for broom or brush making (Chapter 96).
2. This Chapter does not cover hides or skins (including furskins) falling within Chapters 41 and 43; it covers skins and other parts of birds with their feathers or down, provided they are either unworked, or merely cleaned, disin- fected or treated for preservation, but not otherwise mounted or worked.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 12073. This Chapter covers human hair, unworked, but the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
4. Throughout this Schedule, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
( i)
(4)
(5)
(3)
0)
05-01/15
Products of animal origin, nor else- where specified or included (for example, fish waste; birds' feathers and down not further worked than cleaned, disinfected or treated for preservation; ivory, tortoise-shell and other shells, unworked or simply prepared but not cut to shape; coral and similar substances, unworked or simply prepared; natural sponges):
(I) Nor elsewhere specified
6 0%
(2) Ivory, unmanufactured
60%
50%
••
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
Live trees and other plants; tiiJb.s, roots and the like; cut flowers and ornamental foliage
NOTEB
1 This Chapter covers only live trees and goods (including seedling vege- tables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots or garlic and other products falling within Chapter 7.
2. In this Chapter, "florists' wares" is to be taken to Include bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(2)
(5)
(1)
(3)
(4)
06-01/04
Living plants and parts thereof, suit-
6 0%
able for planting or for ornament al purposes; florists'wares
1208 THE GAZETTE OF INDIA EXTBAOBDINABY [PART IICHAPTER 7
Edible vegetables and certain roots and tubers
Nora
In this Chapter, "vegetables" is to be taken to include edible mushrooms, olives, tomatoes, potatos, cucumbers, capsicum grossum (sweet capscum), fennel, parsley and garlic. This Chapter does not, however, cover:
(a) ground capsicum grossum (sweet capsicum) falling within Heading
No. 09:04/10; or
\
(b) flours of peas or other dried leguminous vegetables and flour, meal
and flakes Of potato falling within Heading No. 11-03/0&.
Sub-heading No. and description of
Rate of duty
article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( i)
( 2)
(5)
(3)
(4)
(6)
Vegetables, fresh, dried, dehydrated
07- 01/06
or evaporated, provisionally preser- ved but not specially prepared for immediate consumption, dried leguminous vegetables, including pulses, shelled or unshelled; roots and tubers with high starch content; sago pith . . . ..
100%
90%
CHAPTER 8
Edible fruits and nuts; peel of melons or citrus fruit
NOTES
1. This Chapter does not cover inedible fruits or nuts.
2. "Fresh" is to be taken to extend to goods which have been chilled.
Sub-heading No. and description of
Rate of duty
Heading No.
article — S tandard U.K.
Duration when rates of duty are protective
Other Preferen- tial Area*
( 1)
(6)
(3)
(2)
(4) . (5)
38-01/13
Fruits, melon peel, citrus fruit peel and nuts (shelled or not) fresh or dried, preserved by freezing (whe- ther or not cooked, but not contain- ing added sugar), provisionally pre- served (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solu- tions), but unsuitable In that state for immediate consumption:
100%
(1) Not elsewhere specified
90%
100%
(2) Raw cashew-nutB
90%
100%
(3) Dates . . .. 90% (4) Almonds . . .. roo% 90%
100%
(5) Pistachio nuts
90% ••
Sic. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1209CHAPTER 9
Coffee, tea, mati and spices
NOTES
1. Heading No. 09'04/10 shall be taken to include spices mixed with other substances provided that these mixtures retain the essential character of spices. Otherwise the products are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in Chapter 21.
2. This Chapter doea not cover:
(1) capsicum grossum (sweet capsicum), unground (Chapter 7); or
(2) pepper of the variety cubeba offlcinalis Miquel or piper cubeba
(Heading NO. 12-07).
Sub-heading No. and description of
Rate of duty
article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( 2)
(6)
( 1)
(3)
(4)
(5)
O9101 (
3offee, whether or not roasted 01 freed of caffeine; coffee husks and skius, coffee substitutes containing coffee in any proportion:
100%
(1) Not elsewhere specified
100% less 13 paise per kilogram
(2) Coffee canned or bottled
9 0%
ioo%
100%
09- 02/03
100%
Tea and mate . . ..
less 20 paise per kilogram
09-04/10 i
Spices (including mixed spices):
100%
(1) Not elsewhere specified
• •
100%
(3) Cardamoms, nutmegs and pepper; chillies, ginger and maoe, unground ,
9*1%
(3) Cloves . Rs. 18 per Rs. 18 per
kilogram kilogram
Iess7i%
(4) Cassia and cinnamon Ra. 20 per Rs. 20 per
kilogram kilogram
less 71%
CHAPTER 10
Cereals
NOTE
Except for rice, this Chapter does not cover grains which have been ground to remove the husk or pericarp or otherwise worked. However, the Chapter covers unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(2)
(4)
( 1)
(6)
(3)
(5)
1210 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT IICHAPTER 11
Products of the milling industry; malt and starches; gluten; inulin
NOTE
This Chapter does not cover:
(a) roasted malt put up as coffee substitutes and other coffee substitutes
whether or not containing coffee (Heading No. 09-01 or Chapter 21);
(b) preparations of flour, starch or malt extract, of a kind used as in- fants' food or for dietetic or culinary purposes (Chapter 19). Flours which have been heat-treated merely to Improve their baking qualities are, how- ever, to be classified in this Chapter;
(c) corn flakes and similar products obtained by the swelling or roast-
ing of cereals or cereal products falling within Chapter 19;
(d) pharmaceutical products (Chapter 30); or (e) starches falling within Chapter 33, that is, those having the charac-
ter of perfumery, cosmetics or toilet preparations.
Rate of duty
Sub-heading No. and description of arricle
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( i)
(6)
(3)
(4)
fs)
I I - OI
Cereal flours:
6 0%
(ij Nol elsewhere specified
Free
(2) Wheat flour
I I ' OZ
Cereal groals and cereal meal; oihcr worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice:
100%
(1) Not elsewhere specified
Free
(2) Cereal groats and cereal meal
11-03/09 Flours, meal and flakes of potatoes, of the leguminous vegetables and oi the roots and tubers falling within Chapter 7 or of the fruira falling withi* Chapter 8; malt, roasted or not; starches; gluten and gluten (lour, roasted or nor:
6 0%
(1) Noi elsewhere specified
100%
(2) Malr, roasied or not
CHAPTER 12
Oil seeds and oleaginous fruit; miscellaneous grains, needs and fruit;
industrial and medical plants; straw and fodder
NOTES
1. Heading No, 12 • 01 is to be taken to apply inter alia to ground-nuts, soya
beans mustard seeds, oil poppy seed.s, poppy seeda and copra. It is to be taken not to apply to coco-nuta and other products falling within Chapter 8 or to olives or other products falling within Chapter 7 or 20.
2. For the purposes of Heading No. 12-03, beet seeds, Brass and other herbage needs, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINABY 1211kind used for sowing. Heading No. 12-03 is, however, to be taken not to apply to the following even if for sowing:
(a) dried leguminous vegetables falling within Chapter 7;
(b) spices and other products falling within Chapter 9;
(c) cereals falling within Chapter 10; or
(ci) products falling within Heading No. 12" 01 or 12'07.
3. Heading No. 12-07 is to be taken to apply inter alia to the following plants or parts thereof: basil, borage, hyssop, all species of mint, rosemary, rue, sage and wormwood. Heading No. 12'07 is, however, to be taken not. to apply to:
(a) oil seeds and oleaginous fruit (Heading No, 12"01);
(b) medicaments and other products falling within Chapter 30,
(c) perfumery and other products falling within Chapter 33; or
(d) disinfectants, insecticides, fungicides, weed-killers or .similar products
falling within Chapter 38.
uly
Ra'e of di
Suh-hcadin(f No. and description of article
Hi.-ndirjiT No.
Standard U.K.
Duration when rates of dmy are protective
Other Preferen- tial Areas
(6)
(A)
(3)
(5)
CO
II-OT
Oil seeds and oleaginous fruit, whole
or broken:
6 0%
(i) Nor elsewhere specified
5 0%
6 0%
(2) Copra . . ..
Flours or meals of oil seeds or olea-
12-02
6 0%
ginous fruil, non-defai ted (exclud- ing mustard flour)
T2-O3
Seeds, frv.it and spores, of a kind
(So1-/!,
u*ed for sowinj:
ia-04/ofi Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane; chicory roois, fresh or dried, whole or ctH, unroasted; hops
1 -%
12-O-J
l'lan.s and par's (including seeds and fruit) of trees, bushes, shrubs or other plants, beinp goods of a kind used primarily in peifumciy, i;i pharmacy, or for inseclicidol, fui.- gicidal or similar puiposes, fresh, dried, whole,cut, crushed, ground or powdered; beiel-nvts :
100%
(1) Not elsewhere specified
f o%
(2) Goods used primarily in phar- macy, or for insccficidal, fungicidal or similar purposes
50%
5 0%
Rs. 3-07
(3) Betel-nuts . . ..
per kilogram
Rs. 3 00 per kilogram
1212 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIRate of duty
Sub-heading No. and descriptio 0 article
Heading No.
Standard
U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( 2)
(4)
(6)
( i)
(3)
(5)
12-08
100%
Locust beans3 fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other Heading .
-•
13.09/TO
Cereal straw and husks unprepared or
chopped but not otherwise prepared; hay and similar forage products
60%
CHAPTER 13
Raw vegetable materials of a kind suitable for use in dyeing or in tanning; lacs;
gums, resins and other vegetable saps and extracts
NOTE
Heading No. 13-03 is to be taken to apply inter alia to liquorice extract and
extract of pyrethrum, extract of hops, extract of aloes and opium. The Heading is to be taken not to apply to:
(a) liquorice extract containing more than 10 per cent, by weight of
sugar or when put up as confectionery (Heading No. 17-04/05);
(b) malt extract (Chapter 19);
(c) extracts of coffee, tea or mate (Chapter 21);
(d) alcoholic saps and extracts constituting beverages, and other pro-
ducts falling within Chapter 22;
(e) camphor or glycyrrhizin and other products falling within Chapter
29;
(f) medicaments falling within Heading No. 30-03;
(g) tanning or dyeing extracts and other products falling within Head-
ing No. 32-02/03;
(7i) essential oils and resinoids or aqueous distillates and aqueous solu-
tions of essential oils, and other products falling within Chapter 33; vr
(i) rubber, balata, gutta-percha or similar natural gums and other pro-
ducts (Heading No. 40-01/04).
Rate of duty
Sub-hending No. and description of article
Heading No.
Standard U.K
Duration when rates of duty are protective
Other Preferen- tial Areas
(S)
(6)
(4)
( 2)
(3)
( 1)
"3-oi
Raw vegetable materials of a kind used primarily in dyeing or in tanning:
(1) N ot elsewhere specified
4 0%
* *
(2) Wattle bark . . ..
40%
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1213Rate of duty
Sub-heading No. and description of article
Fleading No.
U.K.
Standard
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(3)
(4)
(5)
(1)
13-02
Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum- resins and balsams; (1) Not elsewhere specified
6 0%
(2) Gums, Arabic, Benjamin (ras and cowrie) and dammar (including unrefined battu)
6 0%
50%
6 0%
(3) Asafoctida . . ..
Vegetable saps and extracts; pectic
substances, pcctinateB and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products . . ..
60%
CHAPTER 14
Vegetable plaiting and carving 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, namely, 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 only for use in the manufacture of textiles.
2. This Chapter covers inter alia split osier, reeds, bamboos and the like, rattBn cores and drawn or split rattans. It does not, however, cover chipwood, wood wool or other products falling •within Chapter 44, or prepared knots or tufts for broom or brush making (Chapter 96).
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rate* of duty are protective
Other Preferen- tial Areas
(6)
(3)
(4)
(5)
CD
14-01/05
Vegetable materials of a kind used primarily for plaiting, stuffing or in brushes or in brooms; hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom); vegetable products not elsewhere specified or included .
6 0%
SECTION m ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAG1 PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE
WAXES
CHAPTER 15
Animal and vegetable jata and oils and their cleavage products; prepared edible jats; animal and vegetable •waxes
NOTES
1. This Chapter does not cover:
(a) unrendered pig fat or unrendered poultry fat (Chapter 2);
1214 THE GAZETTE OF INDIA EXTRAORDINARY [PART II(b) cocoa butter (Chapter 18);
(c) products falling within Chapter 23, for example, greaves, oil-cake, residual olive pulp or similar residues from the extraction of vegetable oils;
(d) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulpho- natod oils or other goods falling within any Heading in Section VI; or
(e) factice derived from oils (Heading No. 40" 01/04).
2. Soapstocks, oil foots and dregs, stearin, wool-grease and glycerol residues
are to be taken to fall in Heading No. 15-14/17.
Sub-heading No, and descriptor of
Raic of duty
ar.iclo
Head ins No.
U.K.
Standard
Dura'ion when rates oi duty arc protective
OLher Preferen- tial Areas
( i)
(4)
U)
(3)
(6)
(5)
15-01/06
Animal (including flan) fata and oils,
crude, refined or purified:
(1) Not elsewhere specified
6 0%
(2) Tallow . . ..
4 0%
15-07
Fixed vegetable oils, fluid or solid,
crude, refined or purified:
(1) Not clBewherc specified
6 0%
5 0%
6 0%
(2) Soya bean oil . ..
50%
(3) Palm oil . . ..
6 0%
50%
15-08/13
Animal and vegetable oils, boiled, oxidised, dehydrated or otherwise modified; fatty acids, acid oils from refining; fatty alcohols; glycerol and glycerol lyes; animal or vegetable oils hydrogenated or solidified by any other proccssj degras, marga- rine, imitation lard and other pre- pared animal fats
6 0%
15-14/17
6 0%
Spermaceti and insect or vegetable waxes, whether or not coloured; residues resulting from the treat- ment of fatty substances or animal or vegetable waxes
SECTION XV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
CHAPTER 16
Preparations of meat, of fish, of crustanceans or molluscs
NOTE
This Chapter docs not cover meat, fish, crustanceans or molluscs fulling within
Chapter 2 or 3.
SEC. 21 THE GAZETTE OV INDIA EXTRAORDINARY 1215Rate of duty.
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration • when rates of duty are protective
Other Preferen- tial Areas
(6)
(3)
( 2)
(5)
(4)
CO
16-01/05
100%
tf
Prepared or preserved meat; fish in- cluding caviar and caviar substitutes, crustaceans and molluscs; meat extracts and meat JUICCB
CHAPTER 17
Sugar and sugar confectionery
NOTES
1. This Chapter does not cover;
(a) sugar confectionery containing cocoa (Chapter 18);
(b) chemically pure sugars other than sucrose, Blucose and lactos*
(Chapter 20); or
(c) pharmaceutical products (Chapter ,'{0).
2. Chemically pure sucrose, whatever its origin, ia to be classified in Heading
No. 17-01.
Sub-heading Ni>. und description of
Rate of duty
article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(3)
(6)
(4)
(5)
( 1)
6 0%
licet sugar and cane sugar, solid
ITOl
I7'O2
100%
Other sugars including glucose and lactose: sugar syrups; artificial honey (whether or not mixed with natural honey); caramel
Molasses, whether or not decolourised 60%
17-03
I7-O4/&5
100%
Sugar confectionery not containing cocoa; flavoured or coloured sugars, syrups and m°lasses, but not in- cluding fruit juices containing added sugar in any proportion
CHAPTER 18
Cocoa and cocoa preparations
NOTES
1. This Chapter does not cover goods described in Chapter 19, Heading
No. 22.01/02, 22-09 or 30 03.
2. This Chapter Includes sugar confectionery containing cocoa and, •ubjcx;
to Note 1 of this Chapter, other food preparations containing cocoa.
1216 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIMending
.v S£ Rate of duty
So.
Sub-heading No. and description of article
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(4)
(5)
(3)
( 2)
CD
18- OI/oS Cocoa and cocoa preparations (for example, cocoa beans, shells, husks, skins and waste, cocoa paste, cocoa butter, cocou powder, chocolate and other food preparations contain- ing cocoa) .
So%
CHAPTER 19
Preparations of cereals, flour or starch; pastrycook*' products
NOTES
1. This Chapter does not cover;
(a) preparations of flour, starch or malt extract, of a kind used as in- fant food or for dietetic or culinary purposes, containing 50 per cent, or more by weight of cocoa (Chapter 18):
(b) biscuits or other articles made from flour or from starch, specially
prepared for use as animal feeding stuffs (Chapter 23); or
(c) pharmaceutical products (Chapter 30).
2. In this Chapter, "flour'' includes the flour of fruits or of vegetables, and
products of such flour are to be classified with similar products of cereal flour.
W
Heading Sub-heading No. and description of
Rate of duty
No.
article
Standard U.K.
Duration when ratei of duty are protective
Other Preferen- tial Areas
V
( 2)
Ci)
(3)
(4)
(5)
19'01/08 Malt extract; preparations of flour, starch or malt extract of a kind used for infant food or for dietetic or culinary ^'purposes, containing1, less than 50 per cent, by weight of cocoa; macaroni and similar products; tapioca and sago and their substi- tutes; prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, com flakes); ordinary and fine bakers' wares (for example, bread, rusks, biscuits, paatry and cakes)
100%
ClIAPTEK 20
Preparations of vegetables, fruit or other parts of plants
NOTES
1. This Chapter does not cover;
(fl) vegetables or fruit falling within Chapter 7 or 8; or
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1217(b) products falling within Heading No, 17'04/05 (for example, fruit jellies, fruit pastes or the like in the form of sugar confectionery) or within Chapter 18 (for example, chocolate confectionery).
2. For the purposes of this Chapter, "vegetables" is to be taken to apply, and apply only, to products which, when in their fresh Etate, are classified in Chapter 7.
3. This Chapter covers;
(a) edible plants, parts of plants and roots of plants conserved in syrup
(for example, ginger); and
(h) roasted ground-nuts.
Rate of duty
Sub-heading No, ani description of article
Heading No.
Standard U.K.
Duration whin rutea of duty are protective
Other Preferen- tial Areas
(2)
( 1)
(3)
(5)
(4)
20-01/07
Fruits preserved by freezing, contain- ing added sugar; fruit, fruit-peel and parts of plants, preserved by sugar; jams, fruit jellies, marmalades fruit puree and fruit pastes, being cooked preparations; vegetable and fruit juices, neither fermented nor containing alcohol; fruit or vege- tables prepared or preserved by vinegar, acetic acid or otherwise 100%
CHAPTER 21
Miscellaneous edible preparations
NOTES
1. This Chapter does not cover:
(a) mixed vegetables of Chapter 7;
(b) roasted coffee substitutes containing coflee in any proportion and
other products falling within Heading No. 09.01;
(c) spices falling within Heading No. 09.04/10; or
(d) yeast put up as a medicament and other products falling within Heading
No. 30.03.
2. Extracts of the substitutes referred to in Note l(b) above are to be classi-
fied in this Chapter.
, J
Rate of duty
Heading No.
Sub-heading No. and description of article
Standard U.K.
Duration when rates of duty arc protective
Other Preferen- tial Areas
(6)
( 2)
(4)
(3)
(S)
( 1)
Roasted chicory and roasted coffee
21-01/07
substitutes, and extracts, essences and concentrates thereof; extracts, essences or concentrates of coffee or tea or mate, and preparations with a basis of these extracts, essen- ces or concentrates; mustard fl nur and prepared mustard; sauces, mixed condiments and mi"d seasonings; soups and broths; natural yeasts and prepared baking powders; food preparations not elgewhcre specified or included
100%
I2i8 Wtt CkZ&Vfk Of iNBiA EXTRAORDINARY (PAW HCHAPTER 22
Beverages, spirits ana vinegar
NOTES
1. This Chapter does not cover:
(a) sea water (Chapter 25);
(b) distilled water or conductivity water (Chapter 28,,
(c) acetic acid of a concentration exceeding 10 per cent, by weight of
acetic acid (Chapter 29);
(d) medicaments of Heading No. 30'03; or .
(e) products falling within Chapter 33 (for example, perfumery or
toilet preparations).
2. For the purposes of Headings Nos. 22.08 and 22.09, the alcoholic strength
is to be taken to' be that shown on test by Gay Lussac's hydrometer at a tem- perature of 15° Centigrade.
Rate of duty
Heading No.
Sub-heading No. and description of article
Standard
Other
U.K.
Duration when rates of duty are protective
Preferen- tial Areas
( 2)
(3)
(4)
(5)
(<4)
CD
22- O1/O2
Waters, including spa waters and derated waters (whether or not flavoured); lemonade, and other non-alcoholic beverages, not in- cluding fruit Hnd vegetable juices falling within Chcpter 20; ice nnd snow . . . ..
100%
22-03/07
Beer made from malt; wine of fresh grapes, including grape must, in fermentation or with fermentation arrested; vermouths and other wines of fresh grapes, flavoured with aromatic extracts; other fermented beverages (for example, cider, perry and mead):
100%
(1) Not elsewhere specified
(2) Champagne and other sparkling wines, not containing more than 42 per cent, of proof spirit.
••
••
••
Rs. 23-50 per litre
(3) Other wines, not containing more than 43 per cent, of proof spirit . . . ..
••
Rs. 14-70 per litre
(4) Wines containing more than
42 per cent, of proof spirit
••
Rs. 45 per litre or
whichever is higher
Ethyl alcohol or neutral spirits, un-
22-08
denaturcd, of a strength of 8o° or higher; denatured spirits (includ- ing ethyl alcohol and neutral spirits) of any strength:
(1) Not elsewhere specified
Rs. 45 per litre or 170% whichever is higher.
fltt 5j mt 6A2KWE OP INDIA EJiTftAOtttoiMAftY 1219
Rate of duty
Heading No.
Sub-heading No, and description of article
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(3)
C?)
Ci)
C4)
(a)
6 0%
22 • 08—confcf. (2) Denatured spirits (including ethyl alcohol and neutral spirits) of any strength
22-09
Spirits (other than those of Heading No. 22-08); liqueurs und other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages:
(r) Not elsewhere Kpecified . '.
"
R.s. 45 per litre or 170% whichever is higher.
(2) Whisky, brandy nnd gin
Rs.45 per litre or
whicheve is higher.
(3) Liqueurs and other spirituous beverages; compound ulcoholic preparations (known us "concen- trated extracts") for the manu- facture of beverages
Rs. 60 per litre or 170% whichever is higher plus Rs. 5 per litre.
Vinegar and substitutes for vlnegnr .
221 10
60%
CHAPTER 23
Residues and waste frovi the food industries; prepared animal fodder
RaTc of duty
HeadinR No.
Suh-hcadinfi No. and description of article
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(2)
(3)
{{^{{FOOTNOTE (1)}}}}
(4)
(5)
(6)
13-01/07
Residues and waste of food industries (for example, inedible meat or fish flour or meal); milling residues, waste from sugar, brewing and distilling and starch industries i oil- cake and other residues from oil- extractionfexcept dregs); vegetable products of a kind used for animal food, not elsewhere specified or in- cluded; sweetened forage and other prepared animal fodder
6 0%
1220 THE GAZETTE, OF INDIA EXTRAORDINARY [PART IICHAPTER 24
Tobacco
Rate of duty
Sub-heading No. and description ol article
Heading No.
U.K.
Standard
Duration • when rates of duty are protecii ve
Other Preferen- tial Area*
(3J
14)
U)
(6)
(5)
W
24'0I
Unmanufactured tobacco; tobacco re-
fuse
Ks. 50 pei kilogram
24-02
Manufactured tobaccoj tobacco ex-
100%
tracts and essences
SECTION V
MINERAL PRODUCTS
CHAPTER 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
NOTES
1. Except where the context otherwise requires, this Chapter Is to bo taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in respect of the goods described in Note 3.
2. This Chapter does not cover:
(a) sublimed sulphur, precipitated sulphur or colloidal sulphur (Chap- ter 28);
(b) ferrous earth colours containing 70 per cent, or more by weight ol combined iron evaluated as Fe " 0, (Chapter 28);
(c) pharmaceutical products falling within Chapter 30;
(d) p e r f u m e^ cosmetics or toilet preparations (Chapter 33);
(e) road and paving setts, flagstones, curbs, mosaic cubes, and rooting, facing and damp course slates, falling within Chapter 68;
(f) precious or seml-preclous stones (Heading No. 71.02);
(g) cultured sodium chloride crystals (other than optical elements) weigh- ing not less than two and a half grams each, of Chapter 38; optical elements of sodium chloride (Heading No. 90.01); or
(h.) writing or drawing chalks, tailors' or billiards chalks (Heading No. 98.03/09).
3. The following goods are to be classified In this Chapter:
(a) quartzite, slate, monumental and building stones, dolomite and natural steatite, not further worked than roughly split, roughly squared or squared by sawing;
(b) mica splittings and waste;
SEC, 2] THE GAZETTE OF INDIA EXTRAORDINARY 1221(c) the following, whether or not calcined, namely, clay (for exam^it?. kaolin and bentonite); andaluslte; kyanite; slllimanite; siliceous earths (£or example, kieselguhr. tripollte or dlatomite) of an apparent specific gravity of I or less: dolomite: gypsum crude natural borates and concentrates thereof;
(d) natural barium carbonate (witherite), whether or not calcined,
other than barium oxide;
(e) natural magnesium carbonate (magnesite), whether or not calcined,
other than magnesium oxide;
(f) sLrontianite, whether or not calcined, other than strontium oxide;
(0) earth colours, whether or not calcined or mixed together;
(h) natural abrasives, whether or not heat-treated;
(v) agglomerated dolomite (including tarred dolomite);
(k) meerschaum (whether or not in polished pieces) and amber; agglo- merated meerschaum and agglomerated amber, in plates, rods, sticks or simi- lar forms, not worked after moulding; and
(?) macadam and tarred macadam, of a kind commonly used for concrete
aggregates, for road metalling, or for railway or other ballast.
4. This Chapter also covers:
(a) pure sodium chloride;
(b) unroasted iron pyrites;
(c) limestone flux;
(d) quicklime, slaked lime and hydraulic lime, other than calcium oxide
and hydroxide;
(e) crude natural boric acid containing not more than 85 per cent, of
H 3 BO 3 calculated on the dry weight; and
(f) broken pottery.
Rate of duty
Sub-heading No, and description ot article
Heading No.
Standard U.K.
Duration when ra'cs of duty are protective
Other Preferen- tial Areas
131
(1)
(3)
(4)
(5)
(6)
23-01/32 Mineral substances, not elsewhere specified (including clay, earths,, carlh colours, natural abrasives., salt, sulphur, slate and stone); ce- ments, all sorts, not elsewhere spe- cified (Including Portland cernent and clinker); lime; plasters with a basis of calcium sulphate, whether or notjcolourcdj but not including plasters specially prepared for use In dentistry:
6 0%
(1) Not elsewhere specified
4 0%
(2)gABbeit03 raw includlng'fibrc .
(3) Battery grade manganese dio-
..
6 0%
J J x i dc . . . ..
5 0%
5°%
(4) Cements, all sorts, cot elsewhere
specified (including Portland cement and clinker)
6 0%
••
••
1222 THE GAZKTTE OF INDIA EXTRAORDINARY [PART IIRate of duty
Sub-heading No, and description of article
Heading No.
Standard U.K.
Duration when retcs of duty are protective
Other Preferen- tial Areas
(2)
( i)
(6)
(3)
(5)
(4)
4 0%
(5) Cryolite, natural .
3 0%
25"Ol/32—
30%
6 0%
(6) Fluor-spar . . ..
6 0%
(7) Graphite, natural
5°%
(8) Mineral phosphates, natural, imported in n form indicative of their use as fertilisers
Free
60 %
(9) Rutile in granular or powder form for use otherwise than for extraction of metal
(10) Sulphurofallkinds,other than sublimed sulphur, precipitated sulphur and colloidal sulphur .
••
••
CHAPTER 26
Metallic ores, slag and ash
NOTES
1. This Chapter does not cover:
(a) natural magnesium carbonate (magnestite), whether of not calcined
(Chapter 25);
(b) basic slag of Chapter 31;
(c) slag wool, rock wool or similar mineral wools (Chapter 68);
(d) goods falling within Heading No. 7l.05|U (which includes gold-
smiths' and silversmiths' sweepings, residues and lemels); or
(e) copper, nickle or cobalt mattes produced by any process of smelting
(Section XV).
2. For the purposes of Heading No. 26'01, "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extrac- tion of mercury, of the fissile or radio-active metals of Chapter 28, or of the metals of Section XIV or XV, even if they are intended for n'on-metallurgical purposes. The Heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty arc protective
Other Preferen- tial Areas
(3)
(4)
C6)
(2)
( i)
(5)
26-01
Metallic ores and concentrates j roasted
iron pyrites:
6 0%
(1) Not elsewhere specified
4 0%
(2) Antimony ore and concentrates
..
• •
4 0%
(3) Tungsten ore and concentrates
• •
• •
4 0%
(4) Zinc ore and concentrates
• .
• •
16 • 02/04
4 0%
Slag, ash and residues containing metals or metallic compounds
SSc. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1223CHAPTER 27
Mineral fuels, mineral oils and products of their distillation; bitumirtoUs
substances; mineral waxes
NOTES
1. This Chapter does not cover:
(a) separate chemically defined organic compounds, other than chemi-
cally pure methane which is to be classified in Heading No. 27-11; or
(b) medicaments (Heading No. 30-03).
2. Heading No. 27.07 is to be taken to include products similar to those obtain- ed by the distillation of high temperature coal tar but which are obtained by the distillation of low, temperature coal tar or other mineral tars, by processing petroleum, or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
3. References in Heading No. 27-10 to petroleum oils and oils obtained from bituminous minerals aro to be taken to include also similar oils obtained by any process, provided that the weight of the non-aromatjc constituents exceeds that of the aromatic constituents.
4. Heading No. 27:12/13 is to be taken to include not only paraffin wax and other waxes specillcd therein, but also similar products obtained by synthesis or by other processes.
5. "Flash point" shall be determined in accordance with the tests specified in respect of "Flash point" or "Flashing point" in the rules under the Petroleum Act, 1934 (30 of 1934); and where such rules require the determination of temperature in terms of the Fahrenheit scale, the temperature as determined shall for the purposes of this Chapter be deemed to be the corresponding temperature in terms of the Centigrade scale.
6. "Smoke point" shall be determined in the apparatus known as the smoke point lamp in the manner prescribed in this behalf by the Central Government by notification in the Official Gazette.
Sub-heading No. and description
Rate of Duty
Heading No.
of article
Other
Standard U.K.
Duration when rates of duty are pro* tective
Preferen- tial Areas
(4)
(3)
(5)
( i)
CO
27-01/06 Coal (including solid fuels manufactur- ed therefrom); lignite; peat; coke and semi- coke of coul, of lignite or of peat; retort carbon; mineral tars (including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products)
t a
4 0%
• *
27 '07
Oils and other products of the distilla- tion of high temperature coal tar; other oils and products as defined in Note 2 to this Chapter
* •
4 0%
J7'O8
Pitch and pitch coke, obtained from coal tar or from other mineral tars.
• *
4 0%
Petroleum oils and oils obtained from
27-09
..
bituminous minerals, crude
Free
• •
• *
27-10
Petroleum oils and oils obtained from _ bituminous minerals, other than crude; preparations not elsewhere L specified or included, containing not less than 70 per cent, by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations :
(1) Not elsewhere specified
4 0%
12 THE GAZETTE OF INDIA EXTRAORDINARY t^ART 11Sub-heading No. and description
Rate of duty
of article
Heading No.
Standard U.K.
Duration •when rate* of duty are protective
Other Preferen- tial Areas
(3)
(4)
<5)
00
(0
27-10— contd.
(2) Motor spirit, that is to say, any Inflammable hydrocarbon (in- cluding any mixture of hydro- carbons) which has its flashing point below 24.4° Centigrade and which, either by itself or in admixture with other substances, is suitable for use as fuel in spark-ignition engines .
The rate at which excise duty is for the time be- ing levi- able on motor spirit.
• •
(3) Kerosene, that is to say, any hydrocarbon oil , (excluding mineral colza oil and white spi- rit) which has a smoke point of twenty millimetres or more and is ordinarily used as an illu- minont in oil burning lamps .
The rate at which excise duty is for the time be- ing levi- able on kerosene.
(4) Aviation turbine fuel . The rate at which excise duty is for the time being levi- able on keros"ne.
• • • •
Ra.44-5o per kilo- litre at if Cen- tigrade or
whichever is higher.
(5) High speed dlesel oil and Va- porising oil, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flashing point at or above 24-4° Centi- grade, is ordinarily used as fuel in automotive engines and satis- fies either of the following re- quirements 1
(0 the oil has a Bmoke point of 11 millimetres or more but less than 20 millimetres, or
(ii) the oil has a smoke point of less than 11 millimetres but has a viscosity of less than 50 seconds by Red- wood I Viscomcter at 37-8° Centigrade and contains less than 1/4 per cent, by weight of any bituminous substance.
4 "
i<5%
1
(6) Diesel oil not elsewhere speci- fied, that is to say, any hydro- carbon oil which is ordinarily used as fuel in stationary diesel engines and which satisfies the following requirements 1
(0 hasitB flashingpoint at or above 65-6° Centigrade,
(t'O has asmoke point of less
than 11 millimetres,
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1225Sub-heading No. and description
Rate of duty
of article
Heading No.
Standard U.K. Other Pre-
ferential Areas
Duration when rates of duty are pro- tective
( i)
(3)
(4)
(5)
W
(")
C""'O contains 1/4 per cent, or
27 • 10—contd,
more by weight of any bituminous substance, and
tfv) possesses a viscosity of less than 100 seconds by Redwood I Viscometer at 37'8° Centigrade.
• #
16%
• *
(7) 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 satisfies the following require- ments:
(0 has Its flashing point at or above 65-6" Centigrade,
(w) has a smoke point of less than 11 millimetres,
(tit) contains 1/4 per cent, or more by weight of any bit- uminous substance, and
(in) possesses a viscosity of 100 seconds or more by Red- wood I Viscomcter at 37 • 8° Centigrade.
40%
• t
(8) Lubricating oil, that is to say, any oil as 1B ordinarily used for lubrication, excluding any hydrocarbon oil which has its flashing point below 93-3° Centigrade .
40%
p "
(9) Hydrocarbon oil which has its flashing point at or above 93-3° Centigrade and is ordinarily used for the batching of Jute or other fibre
40% .-
'10) Lubricating greases <
• *
• *
2711 P
60%
etroleum gases and other gas- eous hydrocarbons
• •
27 12/13 P
60%
etroleum jelly; paraffin wax, micro-crystalline wax. slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not col- oured
27 14/16 P<
60%
;trolcum bltumenj petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals; bitumen and asphalt, natural; bituminous shale, as- phaltic rock and tai sands; bitu- minous mixtures based on natural asphalt, on natural or petroleum bitumen, on mineral Car or mineral tar pitch (for example, 1 bituminous mastics, cutbacks)- 1
I 26 THE GAZETTE OF INDIA EXTRAORDINARY [PART IISECTION VI PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
NOTES
1. (a) Goods (other than radio-active ores) answering to a description In Note 2 (a) (itf) or 2 (a) (x) to Chapter 28 are to be classified in that Chapter and in np other Chapter of this Schedule.
(b) Subject to paragraph (a) above, goods answering to a description in Notes 2 (a) (ii), 2 (a) (t>> and 2(a) (ui) to Chapter 28 arc to be classified in that Chapter and in no other Chapter of this Section.
2. Subject to Note 1 above, goods classifiable within Chapter 30, 37 or 38 by reason of being put up in measured doses or for sale by retail are to be classified in those Chapters and in no other Chapter of this Schedule,
CHAPTER 28
Inorganic chemicals; organic and inorganic compounds of "precious metals, of rare
earth metals, of radio-active elements and of isotopes
NOTES
1. Except as otherwise required by these notes, this Chapter is to be taken to apply only to:
(a) separate chemical elements and separate chemically defined com- pounds, whether or not containing impurities;
(b) products mentioned in (a) above dissolved in water;
(c) products mentioned In (a) above dissolved in other solvents, pro- vided 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 some type of 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.
2, The following products are to be classified in this Chapter:
(a) (i) alkali, alkaline-earth and rare earth metals (including yttrium and scandium); mercury;
(H) amalgams;
(iii) artificial corundum;
(iu) carbon black, anthracene black, acetylene black and lamp black;
(u) colloidal precious metals;
(ui) compounds inorganic or organic, of precious metals whether or not chemically denned; compounds inorganic or organic of thorium, of ura- nium depleted in U235, of rare earth metals, of yttrium or of scandium, whether or not mixed together;
(wit) distilled and conductivity water and water of similar purity;
(uiii) earth colours containing not less than 70 per cent, by weight of
combined iron evaluated as F e3o3;
(ice) fissile chemical elements and isotopes, namely, natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes; radio- active chemical elements, namely, technetium, promethium, polonium, asta- tine, radon, francium, radium, actinium, protactinium, neptunium, ameri- cium and other elements of higher atomic number; all other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals of Sections XIV and XV; compounds inorganic or organic of such elements or isotopes whether or not chemically defined and whether or not mixed together alloys (other than ferro uranium), dispersions and
SBC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1227cermets containing any of these elements or isotopes or their inorganic or organic compounds; nuclear reactor cartridges, spent or irradiated;
(x) other isotopes and their compounds, inorganic or organic, whether or not chemically denned.
(The term "isotopes" includes "enriched istopoes", but does not include chemical elements which occur in nature as pure isotopes or uranium depleted in U 235.);
(a;i) liquid air (whether or not rare gases have been removed); com- pressed air;
(xii) phosphides, Including ferro-phosphorus, containing IS per cent, or more by weight of phosphorus, and phosphor copper containing more than. 8 per cent, by weight of phosphorus; and
(xiii) sulphur, sublimed or precipitated; colloidal sulphur,
(b) In addition to the organic compounds specified in (a) above, only the following compounds of carbon are to be classified in this Chapter:
(i) metallic and non-metallic carbides;
(ii) carbonates and percarbonates of inorganic bases;
(iii) carbon disulphide;
(n>) cyanides and complex cyanides of inorganic bases; fulminates, cyanates and thiocyanates of inorganic bases;
(v) dithionites stabilised with organic substances;
(irt) hydrocyanic, fulmlnic, isocyanic, thiocyanic and other simple or complex cyanogen acids;
(uii) oxides and oxyhalides of carbon;
(viii) solid hydrogen peroxide, carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic deri- vatives other than calcium cyanamide containing not more than 25 per cent, by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31);
(ix) sulphoxylates; and
(x) thicarbonates, selenocarbonates, tellurocarbonates, selenocya- nates, tellurocyanates, tetrathiocyanates, diaminochromates (reinckates) and other complex cyanatej of inorganic bases.
. This Chapter does not cover:
(o) sodium chloride or other mineral products falling within Section V;
(b) organo-inorganic compounds other than those mentioned in Notes 2 (a) and 2(b) above;
(c) products mentioned in Note 1 or 2 to Chapter 31;
(d) colouring matter and inorganic products of a kind used as lumino- phores (Heading No. 32-04/12);
(e) artificial graphite; products put up as charges for flre-extlngulshers or put up in fire extinguishing grenades, ink removers put up In packings for sale by retail and cultured crystals (other than optical elements) weighing not less than 2-50 grams each, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals (Chapter 38);
(/) precious or semi-precious stones (natural, synthetic or reconstructed) ar dust or powder of such stones (Headings Nos. 71-02 to 71-04) and precious metals, falling within Chapter 71;
(0) the metals, whether or not chemically pure, falling within any Heading of Section XV;
1228 THE GAZETTE OF INDIA EXTRAORDINARY [PAST II(h) optical elements, for example, of magnesium oxide or of the halidea
of the alkali or of the alkaline-earth metals (Heading No. 90-01); or
(ij) laboratory chemicals or reagents as defined in Note 2 to Chapter 29.
Sub-heading No. and description
Rate of duty
of article
Heading No.
Standard
U.K. Other Preferen- tial Areas
Duration •when rates of duty are pro- tective
(3)
( 2)
(4)
(5)
(")
(0
aS-oi/58 Chemical elements, inorganic che- mical compounds and other products as specified in Notes i and 2 to this Chapter :
60%
(i) Not elsewhere specified
50%
60%
(2) Aluminium fluoride .
50%
60%
(3) Aluminium oxide
50%
(4) Bleaching paste and bleach-
ing powder
40%
60%
(5) Borax and boric acid
60%
(6) Carbon black including an- thracene black, acetylene black and lamp black .
60%
(7) Cryolite, synthetic
50%
60%
(8) Iodine in crude form
54%
(9) Mercury (excluding A.R., B.P., U.S.P. or equi- valent grade of purity In containers holding 500 grams or less) .
40%
(10) Silicon . . -.
60%
60%
(11) Sodium hydrosulphite
50%
(12) Titanium dioxide
60% 50%
• •
60%
• •
* •
(13) The following products, namely, . . ..
Acids, not elsewhere specifi-
ed,
Air (compressed or liquid), Alums, Amalgams, Ammonia, anhydrous Arsenic, A'/idcs, Bicarbonate of soda, Botides, Cadmium sulphide, ' Carbides (for example,
silicon carbide, boron car- bide, metallic carbides).
Chrome compoundsj Cobalt oxide, Corundum, artificial, Green copperas (ferrous
sulphate),
Hydrides, Lead compounds, Magnesium compounds, Nitrides, Potassium compounds,
Stih. 2] THE GAZETTE OF INDIA EXTRAORDINARY i22£Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration -when rates of duty are pro-
tective I
Other Preferen- tial Areas
(4)
(5)
(3)
("> W
28*01/58— contd.
Selenium, SilicideSj Soda ash, Sodium cyanide, Sodium silicate, Uranium oxide, Zinc compounds.
CHAPTER 29
Organic chemicals
NOTES
1. This Chapter is to be taken to apply only to:
(a) separate chemically defined organic compounds, whether or not containing impurities;
(b) mixtures of two or more isomers 01 the same organic compound (whether or not containing impurities), except mixtures of acyclic hydro- carbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) the following products, whether or not chemically denned:
({) antibiotics;
(U) enzymes;
" '
(Hi) glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives;
(lv) hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones;
(u) provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily aa vitamins, and intermixtures of the foregoing, whether or not in any solvent;
(wt) vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives; and
(vii) sugar ethers and sugar esters, and their salts;
(d) products mentioned in (a), (b) or (c) above dissolved in water;
(e) 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 aolely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of 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) diazonium salts, arylides used as couplers for these salts and fast bases for azoic dyes, diluted to standard strengths.
2. In addition to those specified in Note I above, this Chapter also covers all chemicals, organic or inorganic, whether or nbt chemically defined, imported in packings not exceeding $ kilogram or $ litre and which can be identified with reference to their purity, marking or other features to show them to be meant for use solely as laboratory chemicals.
1230 THE GAZETTE OF INDIA EXTRAOKDINARY [PART II3. This Chapter does not cover:
(a) fats and oils, oJ! fish and marine mammals, whether or not refined,
falling within Heading No. 15:01/06, or glycerol (Heading No. 15:08/13);
(b) ethyl alcohol (Heading No. 22:08 or 22:09);
(c) methane (Heading No. 27-11);
(d) the compounds of carbon mentioned in Note 2 of Chapter 28;
(e) urea containing not more than 45 per cent, by weight of nitrogen,
calculated on the dry anhydrous product (Chapter 31);
(f) colouring matter of vegetable or animal origin, synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores, products of the kind known as optical bleaching agents substantive to the fibre, natural indigo and dyes put up in forms or packings of a kind sold by retail (Heading No. 32:04/12);
(0) metaldchyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding 300 cubic centimetres (Chapter 36);
(7i) products put up as charges for fire-extinguishers or put in fire extinguishing grenades and ink-reroovera put up in packings for sale by retail (Chapter 38); or
(1) optical elements for example, of ethylenediamine tartrato (Heading
No. 90-01).
Sub-heading No. and description
Rate of duty
of article
Heading No.
Standard U.K.
Duration -when rates of duty are protective
Other Preferen- tial Areas
(3)
(4)
(6)
( i)
CO
29 '01/45 Organic compounds including anti- biotics, enzymes,hormones, sulpha drugs, vitamins and other products specified In Notes i and 2 to this Chapter :
(i) Not elsewhere specified
6 0%
50%
(2) Acid crcsylic
6 0%
54% 54%
(3) Thefollowing alcohols, namely, Isopropyl alcohol, Methyl alcoholjPropyl alcohol ,
6 0%
(4) The following hydrocarbons, namely, Benzene, Ethyl ben- zene, Toluene, Xylcne
4 0%
60%
. r
5°%
December 3ij 1971 (5) The following dyeintermediates, namely, • . .. Aceto-acet-anilide, Aceto-acct-o-chloro-anilidc, Aceto-acet-o-Toluididc, i-amino-anthraquinone, a-ammo-anthraquinonc, O-arnino-azotoluene,
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1231Sub-heading No. and description
Rate of duty
of article
Heading No.
Standard U,K. Other
Duration when rates of duty are protective
Preferential Are as
(2)
(3)
(5)
CD
f4)
OS)
1 - amin o-6-nitro-2- n aphth 0I-4-
29 01/45—
sulphonic acid,
comd.
Amino Iso G-acid, Anthraquinone, Anthraquinone-1 -aulphonic acid sodium salt,
Benzanthrone Beta naphthalene thioglycolic
acid,
•m
Beta Oxy Naphtholc add, BenzoylJ-add, C Acid (2 Chloro-5-Coluidinc- 4-sulphonic acid or6-chloro- -toluldine- 4-3Ulphonic Acid),
M-chloro aniline, O-chloro-aniline, P-cbloro-anllinc, 4-chlcFTO-z-aniaidlnc, i-chloro anthraquinone, 4-chloro-2-nitro-anisolc, 5-chloro-o-toluidlne, 4-chloro-o-toluidlne, 1:5-di-amino-anthraquinonc, 2:6 diamino-anthraquinone, 1:4 diamino anthraqulnonc, 2:5 dlchloro aniline, 2:5 dimethyl-4-chloro-phcnyI
thioglycollc acid,
Dinitrostilbenedlsuipivonicacid, Mctanilic acid, M-nitro-aniHne, O-nitro-aniline, O-nltro anlsole, F-nitro anisolc, M-nitro-p-toluidinc (MNL'F), V-nitrosophenol, Para nitro toluene sulphonic
add,
Para toluidlnc meta sulphonic
acid, Perl add, Phenyl J. acid, Quinizarinc, S. Salt, Schaeffer'a acid, Tobias Acid.
(6) Thefollowing dyeintcrmedin-
1 )cc,ejnbcr 3151,1971
100%
ti
9 0%
:a, namely, . . ..
• •
Acid,
4-Chloro-2-Nitro Aniline, Diamino Stilbenc Disulphonic Diethyl Meta Amino Phenol, J. Acid, Ortho anlsidine, Ortlio Toluidine, Para Aniaidine, Para Toluidine, Phenyl Peri Acid.
100%
(7) Fast colour baacs ordinarily used aa coupling components
••
••
1232 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT IIRate of duty
Sub-heading No. and description
of article
Duration -when rates Heading No.
U.K.
Standard
of duty are protective
F
Other referential
Areas
(4)
(3)
(6)
(5)
CO
w
60%
(8) Fast colour salts
29 01/45— contd*
(9) Naphthols ordinarily used as
t r
coupling components
60%
t t
4
60%
(10) The following compounds, namely, . . . .
Acids, not elsewhere specified, Acetic acid. Carbolic acid (phenol), Citric acid, Tartaric acid, Camphor, Rennet essence.
60%
(11) Aromatic chemicals, namely, lucb organic chemicals as are ordinarily used foi imparting aroma to perfumery cosmetics, toilet products, food products and beverages
5o°/" \
(12) Insecticide, pesticide, and
fungicide chemicals
60%
S°%
60%
(13) Pharmaceutical chemicals that is, chemicals having prophylac- tic or therapeutic value and used solely or predominantly as drugs, not elsewhere specified •
So°A
50%
(14) The following pharmaceutical
60%
chemicals, namely,
Cocaine, Alkaloids of opium and their
derivatives,
Alt aloids of cinchona and other
alkaloids which are chemical! identical with cinchona alkaloid
y s.
(15) Antibiotics . . ..
60%
54% 54%
(16) Sulpha drugs
60%
54% 54%
(17) Vitamins . . ..
60%
..
54%
54%
(i8)]Saccharine and such other sub- stances as the Central Govern- ment may by notification in the Official Gazette declare to be of a like nature or use to sacchar- ine ; and intermediates used in the manufacture of saccharine or such other substances and notified by the Central Gov- ernment as aforesaid
ll
Rs. 20 per kilogn
6 0%
(19) Laboratory chemicals, organic and inorganic as defined In Note 2 to this Chapter
>
50°/!
••
SBC. 2] THE GAZETTE Of INtHA EXTRAORDINARY I233CHAPTER 30
Pharmaceutical products
NOTES
1. For the purposes of Heading No. 30-03, "medicaments" means gooda (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within Heading No. 30 02 or 80-04/05 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 ouch uiea put up In measured doaet t>v in forms or in packings of a kind sold by retail for therapeutic or prophy- lactic purposes.
For the purposes of these provisions and of Note 3(c) to this Chapter, the following are to be treated:
(A) As unmixed products;
(1) unmixed products dissolved in water;
(2) nil goods falling in Chapter 28 or 29; and
(3) simple vegetable extracts falling within Heading No. 1303, merely standardised or dissolved in any solvent.
(B) As products which have been mixed:
(2) colloidal solutions and suspensions (other than colloidal sulphur);
(2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) salts and concentrates obtained by evaporating natural mineral waters.
2. The Headings of this Chapter are to be taken not to apply to:
(o) aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (Chapter 33);
(b) dentifrices of all kinds, including those having therapeutic or pro- phylactic properties (Chapter 33); or
(c) medicated soap of all kinds (Chapter 34).
3. In Heading No. 30:04/05, "other pharmaceutical goods" is to be taken to apply, and to apply only, to;
(a) sterile lamlnaria and sterile laminaria tents;
(b) sterile absorbable surgical haemostatics;
(c) opacifying preparations for X-ray examination and diagnostic re- agenta (excluding those of Heading No. 30-02) designed to be administered to the patient, being unmixed products put up in measured dosea or products consiating of two or more products which have been mixed or compounded together for such uses;
(d) dentel cements and other dental flljlnga; and
(e) first-aid boxes and kits.
1234 ™E GAZETTE OF INDIA EXTRAORDINARY [PART IIRate of duty
Sub-heading No. and description
of article
Heading No.
U.K. Other
Standard
Duration when rates of duty arc pro-
tective
Preferential Areas
(6)
(5)
(4)
(3)
( i)
CO
Organo-therapeutic glands or other
30-01
organs, dried, whether or not pow- dered ; organo-therapeutic ex- tracts of glands or other organs or of their secretions; other animal substances prepared for therapeu- tic or prophylactic uses, not else- where specified or included
5 0%
6o%
50%
30-02
Antiaera; microbial vaccines, toxins, microbial cultures (Including fer- ments but excluding yeasts) and similar products
5 0%
6o%
50%
Medicaments (including veterinary
30-03
medicaments) :
5 0%
6o%
(i) Not elsewhere specified
50%
(2) Medicaments containing spirit
Rs. 13-50 per litre or 50% whichever is higher plu§Rs.5 per litre.
RB.1350 per litre 01 50% whichever Is higher plusRs.5 per liiic.
Rs,i4 4O per litre or 6o% whichever is higher plus Rs. 5 per litre.
3o'04/05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medi- cal or surgical purposes ; sterile surgical suture materials and other pharmaceutical goods specified in Note 3 to this Chapter
6o%
CHAPTER 31
Fertilisers and allied chemicals
NOTES
L. Heading No. 31-02/05 includes the following:
(A) Goods which answer to one or other of the descriptions given below;
(i) sodium nitrate containing not more than 16-3 per cent, by weight
of nitrogen;
(ii) ammonium nitrate, whether or not pure;
(iii) ammonium sulphonitrate, whether or not pure;
(iv) ammonium sulphate, whether or not pure;
(u) calcium nitrate containing not more than 16 per cent, by weight
of nitrogen;
(vl) calcium nitrate-magnesium nitrate, whether or not pure;
(mi) calcium cyanamide containing not more than 25 per cent, by
weight of nitrogen, whether or not treated with oil; and
(vlit) urea containing not more than 45 per cent, by weight of nitrogan;
SEC, 2] THE GAZETTE OF INDIA EXTRAORDINARY 12$$(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together;
(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances;
(D) Liquid fertilisers consisting ox the goods described in (A) (H) or (A) (uiii) above, or of mixtures of those goods, in an aqueous or liquid ammonia solution;
(E) Goods which answer to one or other of the descriptions given below:
(i) basic slag;
(it) disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminium calcium phos- phates;
(Ht) superphosphates (single, double or triple);
(iv) calcium hydrogen phosphate containing not less than 0-2 per cent, by weight of fluorine;
(F) Fertilisers consisting of any of the goods described in (B) above, but without quantitative criteria, mixed together;
(G) Fertilisers consisting of any of the goods described in (E) or (F) above, but without quantitative criteria, mixed wilh chalk, gypsum or other inorganic non-fertilising substances;
(H) Goods which answer to one or other of the descriptions given below:
(i) crude natural potassium salts (for example, icarnallito, kainite and sylvinite);
(ii) crude potassium salts obtained by the treatment of residues of beet molasses;
(iU) potassium chloride, whether or not pure, except as provided in Note 3(c) below;
(ID) potassium sulphates containing not more than 52 per cent, by weight of K J O;
(D) magnesium sulphate—potassium sulphate containing not more than 30 per cent, by weight of KaO;
(IJ) Fertilisers consisting of any of the goods described in (H) above, but without quantitative criteria, mixed together; and
(K) Ammonium phosphates containing not less than 6 milligrams of arsenic per kilogram.
2. For the purposes of the quantitative criteria specified 5n Notes 1(A), 1(E), 1(H) and 1(K) above, the calculation is to be made on the dry anhydrous pro- duct.
8. This Chapter does not cover:
(a) animal blood of Chapter 5;
(b) separate chemically defined compounds [other than those answer- ing to the descriptions in Note 1(A), 1(E), 1 (H) or 1(K) above]; or
(c) cultured potassium chtoride crystals (other than optical elements) weighing not less than 2£ grams each, of Chapter 38; optical elements of potassium chloride (Heading No. 00-01).
1236 THE GAZETTE OF INDIA EXTRAORDINARY [PART llRate of duty
Heading No.
Sub-heading No. and description of article
Standard U.K.
Duration when rates of duty are pro- tective
Other Preferential Areas
( 2)
W
(4)
(3)
(5)
Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemi- cally treated .
Free
31 '02/05 Mineral of chemical fertilizers, nitrogenous, phosphatic or potasaic, and other fertilizers :
6 0%
(i) Not elsewhere specified.
5 0%
50%
(z) Ammonium nitrate
6 0%
5 0%
5 0%
(3) Ammonium phosphates con- taining not less than 6 milli- grams of arsenic per kilogram - Free
(4) Ammonium sulphate
Free
(5) Potassium chloride (muriate of
potash) .
6 0%
(6) Potassium sulphate containing not more than 52 per cent, by weight of K, 0 .
Free
(7) Sodium nitrate containing not more than 16-3 per cent, by weight of nitrogen
Free
(8) Urea containing not more than 45 per cent, by weight of nitro- gen . . ..
Free
(9) Composite fertilisers
Free
••
••
CHAPTER 32
Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fitters and stoppings; Inks
NOTES
1. This Chapter does not cover:
(a) Separate chemically defined elements and compounds (except colouring matter of vegetable or animal origin, synthetic organic dyestuffs including pigment dyestuffs, optical bleaching agents substantive to the fibre and products of a kind used as luminophores, whether organic or inorganic); or
(b) Tannates and other tannin derivatives of products falling within
Chapter 29 or 36.
2. Heading No. 32.04/12 is to be taken to include mixtures oil stabilised diazonium salts and coupling compounds for the production of insoluble azoic dyestuffs on the fibre.
3. Heading No. 32-04/12 is to be taken to apply also to preparations based on, respectively, synthetic organic dyestuffs (Including pigment dyesluffs), colour lakes and other colouring matter, of a kind used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients in prepara- tions for printing textiles.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 12374. Heading No. 32,04/12 is also to be taken to include solutions (other than
collodions) consisting of any of the products specified in Heading No. 39-01/06 in volatile organic solvents if, and only if, the weight of the solvent exceeds 50 per cent, of the weight of the solution.
5. In this Chapter, "colouring matter" does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colour- ing distempers.
6. In Heading No. 32.04/12, "stamping foils" is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a) thin sheets composed of metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) metal (for example, gold or aluminium) or pigment, deposited on
paper, artificial plastic material or other support.
Rate of duty
Sub-hendine No. and description
of article
Heading No.
Standard U.K. Other Prcfcrcnti al
Areas
Duration ,vhen rates of duty are pro- tective
(6)
(5)
(3)
( 1)
C4)
32'0I
Tannins extracts of vegetable origin:
(1) Not elsewhere specified
4 0%
6 0%
(2) Gambier .
50%
32 '02/03 Tannins (tannin ucids) and thi_'ir deri- vatives ; synthetic vanning substan- ces, whether or not mixed with natural tanning materials; artificial bates for pre-tanning(t'or example, of enzymatic, pancreatic or bacter- ial origin) :
6 0%
U) Not elsewhere specified
5 0%
5 0%
C2) Mineral tannins .
4 0%
32'04/i2 Colouring matter; synthetic organic dyestuffs (including pigment dye- stuffs); products of a kind used as luminopnores; optical bleaching agents substantive to the fibre; pre- pared pigments; colour lakes; paints, varnishes and enamels; pre- pared driers; putty, fillers nnd stoppings; glass frit and other glass in the form of powder, granules or flakes; stamping foils :
(1) Not elsewhere specified
100%
9 0%
(2) Pigment dyes tuffs
100%
9o%
(3) Synthetic organic dyestuffs, not
elsewhere specified
6 0%
(4) Azo dyes . . ..
6 0%
rm
(5) Sulphur dyes
6 0%
(6) Vat dyes including solubilised
vats
6 0%
(7) Optical bleaching agents
6 0%
50%
50%
Writing ink, printing ink and other
32-13
inks
6 0%
1238 THE GAZETTE OF INDIA EXTRAORDINARY LPAHT IICHAPTER 33
Essential oils and vesinoids; perfumery, cosmetics and toilet preparations
NOTE
This Chapter does not cover:
(a) compound alcoholic preparations (known as ''concentrated extracts")
for the manufacture of beverages (Heading No. 22-09);
(b) soap falling within Chapter 34; or
(c) spirits of turpentine or other products falling within Chapter 38.
Sub-heudingNo. and description
Rate of duty
Heading No
ofurticlc
U.K.
Standard
Duration when rates of duty are pro- tective
Other Preferential Areas
(6)
( 2)
(5)
(3) (4)
0)
33-01/06 Essential oils, natural or synthetic; aqueous distillates and aqueous solutions of essential oils,including such products suitable for medicin- al uses j concretes and absoluteB ; resinoids; perfumery, cosmetics and toilet preparations :
100%
(1) Not elsewhere specified .
(2) Natural essential oils of citro- nella, cinnamon and cinn- amon leaf . . ..
100%
90%
CHAPTER 34
Soap, 01'flanic surface-active agents, washing preparations, lubricating preparatkms, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and "dental waxes"
NOTES
1. This Chapter does not cover:
(a) separate chemically defined compounds; or
(b) dentifrices, shaving creams or shampoos containing soap or organic
surface-active agents (Chapter 33).
2. In this Chapter, "soap" is to be taken to apply only to soap, soluble in water, with or without the addition oi other substances (for example, disinfec- tants, abrasive powders, fillers or medicaments).
3. The reference in this Chapter to petroleum oils and oils obtained from bitu- minous minerals is to be taken to apply to the products defined in Note 3 to Chapter 27.
4. "Prepared waxes, not emulsified or containing solvents" is to be taken L°
apply only to:
(a) mixtures of animal waxes, mixtures of vegetable waxes or mixtures
of artificial waxes;
(b) mixtures of different classes of waxes (animal, vegetable, mineral
or artificial); and
(c) mixtures of waxy consistency not emulsified or containing solvents, with a baste of one or more waxes, and containing fats, resins, mineral subst- ances or other materials.
3. This Chapter is to be taken not to apply to:
(a) waxes falling within Heading No. 27-12/13; or
(b) separate animal waxes and separate vegetable waxes, merely
coloured.
Sic; 2] THE GAZETTE OF INDIA EXTRAORDINARY 1239Sub-heading No. and description
R^te of duty
Heading No.
of article
Standard
U.K.
Duration when rates of duty are pro- tective
Other Preferential Areas
(3)
CD
(6)
(3)
(4)
(5)
34-01/07 Soap, organic surface-active agents, surface-active preparations) wash- ing preparations, lubricating pre- parations (excluding preparations containing 70 per cent, or more by- weight of petroleum oils or of oils obtained from bituminous min- erals), artificial waxes, prepared waxes not emulsified or containing solvents, polishing and scouring preparations, candles and similar articles, modelling pastes and dent- al waxes :
(1) Not elsewhere specified
ioo% • •
(2) Artificial waxes, prepared wax- es, lubricating preparations and preparations of a kind known as "dental wax" or "dental impression compounds" 6 0%
(3) Organic surface-active agents
6 0%
and surface-active preparations
CHAPTER 39
Albuminoidal substancea; glues
NOTE
This Chapter does not cover:
(a) protein substances put up as medicaments falling within Heading.
No. 30-03; or
(b) gelatin postcards and other products of the printing industry
(Chapter 49).
Sub-heading No. and description
Rate of duty
Duration
of article
Heading No.
Standard U.K.
— when rates of duty il are pro-
Other Preferentii Areas tective
(3)
(4)
' (fii
ay
3j- 01/06
The following substances and their derivatives, namely, casein, albu- mins, gelatin (whether or not coloured or surface-worked), pep- tones and other protein substances. Isinglass; hide powder; dextrin*; soluble or roasted starches) glues not elsewhere speclfled'or includ- ed : W
(1) Not~"lsewher"~tpedfled1
60%
60%
(a) Gelatin, refined .
;.
.• ..... .
••
1240 THE GAZETTE OF INDIA EXTRAORDINARY [FAB* IIcunH se
Exrltlves; pprtttohnit products; matches; pyr&phorie aW"i/s; atrtain aombi"i*bi"
preparations
NOTES
1. Thii Chapter does not cover separate chemically defined compounds stner
than those described in Note 2 (a) or 2(b) below.
2. "Other combustible products" applies only to tht following article*;
(ft) metaldehyde, hexamethylenetetramine and similar substances, put up
in form* (for example, tablets, sticks or iimllar forms) for use as fuels; fuels
with a basis of alcohol, and similar prepared fuel*, In solid or semi-solid form;
(b) liquid fuel (for example, petrol) of a kind used in mechanical light-
ers, in containers of a oapacity not exceeding 300 cubic centimetres; and
(c) reein torches, firelighters and the Ilka.
Heading
Sub-heading No. "ndrdeacription
Rate of duty
•f artlcl*
N".
U.K.
Standard
Durition
when rate*'
of duty
are pro-
tective}
Other •
Preferential
Areas
(3)
(5)
(4)
ft)
Explosive* including detonators and
blasting fuses; pyrotechnic articles
(for example, fireworks, railway fog
signals, amorces, rain rocksti) ;
matches; pyrophoric alloys and
"th"r combnrtlbl* products a*
spcclfted in Not* i to this Chapter
CHAPTBR 37
Photographic and cinematographic goods
NOTES
1. This Chapter does not cover waste or scrap materials,
2. Tkii Chapter eovera:
(a) chemical products mixed t>r compounded for photograph!* use* (for
example, ""nsltised emulsions, developers and fixers); and
(b) unmixed iubstance" suitable for such uses and put up in measured
portions or put up for gale by retail in a form ready for use.
This Chapter does not cover photographic pastes or gums, varnishes or similar
p re-duets.
Sub-heading No. and description
Heeding
Rale of duty
of articlt
U.K.
Standard
Duratioft
- whenrato*
of duty
[ are pro-
tective
Other
Preferential
Areas
(2)
(5)
(4)
(3)
C")
( i)
Photographic plates and Mm, uemiiis-
ed, whether or not exposed or
developed; sensitised paper,paper-
board and cloth (including those
used in X-ray, electrocardiogra-
ptaic, recording and photocopy-
ing work) whether or not exposed
but not developed; cinematograph
Sic. t\ TtfE &AZETT£ OF INDIA EXTRAOftblNAirir 1241Sub-heading No. and description
Rate of duty
of article
Heading
Ne.
Standard
U.K. Other
Duration
when rates
•f duty
arc pro-
tective
Preferential
Areas
( 2)
(")
(3)
.(4)
(3)
CO
37'0i/o8
film; chemical product! and
flash light materials, of a kind and
in a form suitable for use in phote-
graphy as specified in Note 2
to this Chapter :
(1) Not vlsewher* specified
100%
90%
(a) Cinematograph film, not expos-
ed
••
••
15 paise
per linear j
metre
(3) Cinematograph film, exposed.
,.
••
R*. i-6o
per linear
metre
60% So%
(4) X-r"y film .
••
••
CHAmn M
Miscellaneous chemical products
NOTES
X. This Chapter does not cover:
(a) separate chemically defimed elements or compounds with the excep-
tion of the following:
(1) artificial graphite;
(2) disinfectants, insecticides, fungicides, weed-killers, anti-sprouting
products, rat poisons and similar products, put up in forms or packixga
for sale by retail or as preparation! or ai articles;
(3) products put up as charges for fir"-extinguiflh"i er put up In
flr#-"xtinguiBhing grenadas;
(4) products specified In Note 2(d), 2(p), 2(fc) or 2(q) below;
(b) medicaments (Heading No. 80 M).
2. Tha following goods tare to b" taken to fall within this Ctoapter QMA nut
within any other Chapter of tht Schedule:
(0) activated natural mineral products;
(•) ceramic firing testers, fusible (for example, 8"g"r aenea);
(c) composite iolvents and thinners for varnishes and similar products;
(d) cultured crystals (other than optical elements) weighing not less
than 2; & grams each, of magnesium oxide or of tht halides of tht alkali w
of tha alkaline-earth metals;
(e) fluxes and Other auxiliary preparations for soldering, brazing or
welding;
(/) fusel oil;
(1) ink removers put up in packings for sale by retail;
(h) mixed nlkylenes with a very low degree of polymtrisntion;
(ij) pickling preparations for metal lurlace*;
(k) plasters specially prepared for use in dentistry;
(I) prepared additives for mineral oils;
i242 THE GAZETTE OF INDIA EXTRAORDINARY t^Ani; ll(m) prepared culture media for development of micro-organisms;
in) prepared glazings, prepared dressings and prepared mordants of a
kind used in textile, paper, leather or like industries;
(o) resin and resin acids and their derivatives other than ester gums
falling within Heading No. 39 01/00;
(p) spirits of turpentine and other terpenic lolvents produced by distil-
lation or other treatment of coniferous woods;
(q) stencil correctors put up In packings for sale by retail; and
(r) wood tars, wood tar oils and wood naphtha.
Rate of duty
Sub-heading No. and description of grtlcle
Heading No.
Standard U.K.
]
Duration when rates of duty . are pro-
Other Preferential Areas tective
( 2)
(3)
(5)
U)
C") -CO
33-01/19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included ; residual products of the chemical or allied industries, not elsewhere
specified or included :
6o%
(i) Not elsewhere specified ,
(2) Activated carbon .
6o%
50%
50%
(l) Anti-knock preparations and prepared additives for mineral oils. . . ..
6o%
(4) Artificial graphite ,
6o%
50%
6o%
(5) Compound catalyst*
50%
5°%
5 0%
(6) Plastlciser*, not eliewhtre "pe- ciBed . . ..
6o%
50%
C7)^Prepared rubber chemicals . 6o%
50%
5 0%
4 0%
(8);Stockholm tar, refined
..
F"
(9) Water treatment chemicals, not
elsewhere specified . ,^ 6o%
50%
30%
SECTION VH
:
ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF, RUBBER, SYNTHETIC RUBBER FACTICE, AND ARTICLES THEREOF
CHAPTER 39
Artificial resins and plastic materials, cellulose esters and etheta; articles thereof
Noras
1. This Chapter does not cover:
(a) stamping foils of Heading No, 32:04/12;
S*e. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1243(b) artificial waxeg (Chapter 34);
(c) synthetic rubber, as defined for the purposes of Chapter 40, ar articles thereof;
(d) saddlery or harneaB or travel goods, handbags or other receptacle falling within Chapter 42;
(e) plaits, wickerwork or other articles falling within Chapter 46;
(/) man-made fibres (Section XI) or articles thereof;
(0) footwear, headgear, umbrellas, sunshades, walking-stick*, whip!, riding-crops, fans or parts thereof or other articles falling within Section XII;
(h) imitation jewellery falling within Heading No. 71'18;
(ij) articles falling within Section XVI (machines and mechanical or electrical appliances);
(fc) parts of vehicles or aircraft (Section XVII);
(1) optical element, of artlcal plastics, spectacle frames, drawing instruments or other articles falling within Chapter 60;
(m) goods falling within Chapter 91 (for example, clocks, watchw and parts thereof);
(n) musical instruments or parts thereof or other articles falling within Chapter 92;
(o) furniture or parts of furniture (Chapter 84);
(p) brushes or other articles falling within Chapter 06;
(q) toys, games or sports requisites (Chapter 97); or
(r) 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 or other articles falling within Chapter 98.
2. In Heading No. 39.01/06, "condensation, polyeondensation, polyaddition, polymerisation and copolymerisation products" are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one c* *K" *""™*"— descriptions:
(a) artificial plastics including artificial resins;
(b) sllicones;
(c) resols, liquid polylsobutylene, and similar artificial polycondansatlon or polymerisation products.
3. Heading No. 39.01/06 is to be taken to apply to materials In the following forms only:
(a) liquid or pasty (including emulsions, dispersions and solutions);
(b) blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms;
(c) raonofll of which any cross-flectional dimension exceeds one mllH" metre; seamless tubes, rods, Bticks and profile shapes, whether or not surface- worked but not otherwise worked;
(d) plates, sheets, strips, film and foil, whether or not printed or other- Wise surface-Worked but not cut to shape or otherwise worked, and rectangu- lar articles cut therefrom, not further worked; and
(e) waste and scrap.
1244 tftfE GAZETTE OF INDIA EXTRAORDINARY [PABT ffRate of duty
Sub-heading No. and description of article
Heading Ne.
Standard U.K. Other Preferential Areas
Duration when rates of duty " are pr"- . tective
(3)
(4)
CD
&)
3"- 01/06
Artificial resins such as condensation, polycondensation, - polyaddition, polymerisation and copolymerisa- tion products; artificial plastic materials, siliconts; natural resins modified by fusion or esteriflcation such as run gums or ester gums; re- generated cellulose; chemical deri- vatives ofcellulose; vulcanised fibre; hardened proteins; chemical deri- vatives of natural rubber; other high polymers (including ulginic acid, its salts and esters) jlinoxyn , 60%
Articles of the materials described in
60%
•• Heading No. 39-01/06
• •
• •
CHAPTIR 40
Rubber, synthetic rubber, jactlce, and articles thereof
NOTES
1. Except where the context otherwise requires, throughout this Sche- dule "rubber" means the following products, whether or not vulcanised or hard- ened: natural rubber, balata, gutta-percha and similar natural gums, synthetic rubber, and factice derived from oils, and such substance8 reclaimed.
2. This Chapter does not cover the following products of rubber and textiles,
which fall generally within Section XI:
(a) knitted or crocheted fabric or articles thereof, elastic or rubbftriaed (other than transmission, conveyor and elevator belts or belting of rubberised knitted or crocheted fabric, or Heading No. 40.05|16); other elastic fabric or articlw thereof;
(b) textile hoaepiping and similar textile tubing, internally coated w
lined with rubber (Heading No. 5901/15);
(c) woven textile fabrics (other than the foods of Heading No. 4* • 15/10)
impregnated, coated, covered or laminated with rubber:
(i) weighing not more than 1.5 kilograms per square metre; or
(li) weighing more than 1.5 kilograms per square metre and o b-
taining more than 50 per cent, by weight of textile material;
and articles of those fabrics;
(d) felt impregnated or coated with rubber and containing more than 80
par cent, by weight of textile material, and articles thereof;
(e) bonded fibre fabrics, impregnated or coated with rubber, or in which rubber forms the bonding substance, irrespective of their weight per "quar" metre, and articles thertof;
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 12 45(f) fabrics composed of parallel textile yarns agglomerated with ruWNr, Irrespective of their weight per square metre, and articles thereof.
However, plates, sheets and strip, of expanded, foam or sponge rubber, com- bined with textile fabric, and articles thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purpose*.
3. The followine are also not covered by this Chapter:
(") footwear or parts thereof falling within Chapter 64;
(b) headgear or parts thereof (including bathing caps) falling within Chapter 15;
(c) mechanical or electrical appliances or parts thereof (including elec- trical goods of all kinds), of hardened rubber, falling within Section XVI;
(d) articles falling within Chapter 90, 92, 94 or 96;
(e) toys, games or sports requisites (other than sports gloves and goodi falling within Heading No- 40'05/16) (Chapter 97); or
(f) buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98,
4. "Synthetic rubber" is to be taken to apply to:
(a) unaaturated synthetic substances which can be irreversibly tram- formed into non-thermoplastic substances by vulcanisation with sulphur, selenium or tellurium, and which, When so vulcanised as well as may be (without the addition of any substances such as plasticisers, fillers or reinforc- ing agents not necessary for the cross-linking), can produce non-thermo- plastic substances which, at a temperature between 15° and 20° Centigrade, will not break on being extended to three times their original length and will return after being extended to twice their original length, within • period of two hours, to a length not greater than one and a half times their original length. Such substances include cis-pflyisoprene, polybutadiene, polychrorobutadiene (GRM). polybutadiene-styrene (GRS), polychlorobut- adiene-acrylonitrile (GRN), polybutadiene-acrylonitrile (GRA) and butyl rubber (GRI);
(b) thioplasts (GRF); and
(e) natural rubber modified by grafting or mixing with artificial plastie material, provided that it complies with the requirements concerning vulca- nisation, elasticity and reversibility in (a) above.
3. Heading No. 40-01/04 is to be taken not Vo apply to;
(a) natural or jynthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising agents or accelerators, fillers or rein- forcing agents, plasticisers, colouring matter (other than colouring matter add- ed "olely for the purpose of identification), or with any other substance; how- ever, latex merely stabilised or concentrated, and thermo-sensitive and elec- tro-positive latex are to be classified in this Heading;
(") rubber which ha" been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil) before coagulation or with any substance after coagu- lation; or
(c) mixtures of any of the products specified in Note 1 to this Chapter, whether or not compounded with any other substance.
This condition is however not applicable to reclaimed, waste or acrap rubber falling within this Heading.
0. Transmission, conveyor or elevator belts or belting of textile fabric im- pregnated, coated, covered or laminated with rubber or made from textile yarn •r cord impregnated or coated with rubber are to be classified in Heading N". 40'03/16.
1246 THE GAZETTE OF INDIA EXTRAORDINARY [PABT IIRate of duty
Duration Sub-heading No. and description of txtlclc
Heading No.
Standard U.K.
-when rates1} of duty 1 are pro- tective
Other Ptefercntia Areas
(3)
(6)
(4)
CO
(5)
40-01/04
Raw rubber, natural or synthetic; rubber latex, natural or synthetic (including mixtures thereof) whe- ther or not pre-vulcanised; balata, gutta perCha and similar natural gum"| factict derived from oils; reclaimed rubber; wastt and scrap of unhardened rubber
40%
40-05/16
Preparations (including master batches) of natural or "ynthetic rubber; manufactures of natural or synthetic rubber, whether or not vulcaniitd or hardened, not else- where specified; waste and scrap of hardened rubber :
(1) Not elsewhere specified
6 0%
(2) Rubber tyres and tubes for
6 0%
wheels of ell kinds
(3) Transmission, conveyor or ele-
vator belts or belting of vul- canised rubber. .
40%
SECTION, vm RAW HIDES AND SKINS, LEATHER, FURSKINs AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 41
Raw hides and skins (other than furskins) and leather
NOTES
1. This Chapter does not cover:
(a) parings or similar waste, of raw hides or skins (Chapter 8); (b) birdskins or parts of birdskins, with their feathers or down, falling
within Chapter 5 or 67; or
(c) hides or skins, with the hair on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Heading No. 41-01, namely. raw hides or skins with the hair on, of bovine cattle (including buffalo), of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul and similar lambs, Indian, Chinese, Mongolian and Tibetan lambs), of goats and kinds (except Yemen, Mongolian and Tibetan goats and kids), of swine (in- cluding peccary), of reindeer, t>f chamois, of gazelle, of deer, of elk, of roebucks or of dogs.
2. Throughout the Schedulo, "composition leather" is to be taken to menn only substances with a basis of leather or leather fibre, in slabs, sheets or rolls.
Rate of duty
Sub-heading No. and description
of article
Heading No.
Standard jg . U.K. Other
Duration -when rates of duy il are pro- tective
Preferentii Areas
(6)
(5)
(2)
(?)
to
41*01
Free
Raw hides and skins (fresh, salted, drjed, pickled or limed), whethet or not split, including sheep-skins In the wool . . ..
•t ,
&C. 2] THE G A 2 E T T£ OF INDIA EXTRAORDINARY ±24^Rate of duty
Heading No.
Sub-heading No. and description of article
U.K.
Standard
Duration when rates of duty are pro- tective j
O t h" Preferential Areas
(2)
(3)
C5)
(4)
(*)
41*02/10
Bovine cattle leather (including bufia-
lo leather) and equine leather; sheep and lamb skin leather j other kinds of leather including compo- sition leather ; parings and other Waste of leather or of composition leather . . . ..
60%
CHAPTER 42
Articles 0/ leather; saddlery and harness; travel goods; handbags and similar containers; articles of animal cut (other than silk'Worm gut)
NOTES
1. This Chapter does not cover:
(a) sterile surgical catgut and similar sterile suture materials (Heading
No. 30:04/05);
(b) articles of apparel and 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) string or net bags of Section XI;
(d) articles tolling within Chapter 64;
(e) headgear or parts thereof falling within Chapter 66;
(f) whips, riding-crops or other articles of Chapter 66;
(g) strings, skins for drums and the likef and other parts of musical
instruments (Chapter 92);
(h) furniture or parts of furniture (Chapter 94);
(ij) toys, games or sports requisites of Chapter 97; or
(fc) buttons, studs, cuff-links, press-fasteners, including anap-faatenera and press-studs, and blanks and parts of such articles, falling within Chapter 71 or Heading No. 98-01/02.
2. In this Chapter, "other articles Of leather" Is to be taken to apply inter atiu to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, indwliiii watch straps.
Heading Sub-heading No.and description of
Rate of duty
article
No.
U.K.
Standard
Duration when rate* of duty arc protective
Other Preferen- tial Areas
(4)
(3)
(5)
("
42-01/06
Saddlery and harness, of any ma- terial; travel goods (for example, trunks and suit-cases), handbags, purses, brief-caees and similar containers,, (but excluding articles of basket-work and wlcker-
t work); other articles of leather ' or of composition leather; articles mado from gut or similar material*
1 *
100%
I24& THE GAZETTE OF INDIA EXTRAORDINARY [PART HCHAPTER 43
Furskins and artificial fur; manufactures thereof
NOTES
1. Throughout the Schedule, references to furskins, other than to raw furskins, are to be taken to apply to hides or skins of all animals which have been tanned or dressed with the hair on.
2. This Chapter does not cover;
(a) birdskins or parts of birdskins, with their feathers or down, falling within Chapter 5 or 67;
(b) raw hides or skins, with the hair on, of a kind falling within Chapter 41 [See Note 1 (c) to that Chapter];
(e) glovea consisting of leather and furskin or of leather and artificial fur (Chapter 42);
(d) articles falling within Chapter 64;
(e) headgear or parts thereof falling within Chapter 65; or
(/) toys, games or sports requisites of Chapter 97.
3. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur lfl attach- ed on the outside except as mere trimming are to be classified In this Chapter.
4. Throughout the Schedule, "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving (Heading No. 58:04/10).
Sub-heading No. and description of
Rate of duty
article
Heading NO.
Standard U.K.
Duration when rates \ of duty are protective
Other Preferen- tial Areas
<6)
(3)
(4)
W
(5)
CD
Furskins and artificial fur and articles
43-01/04
made thereof . . ..
too% ••
••
••
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK; AND ARTI- CLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
CHAPTER 44
Wood and articles of wood; ioaod charcoal
NOTES
1. This Chapter does not cover:
(a) wood of a kind used primarily in perfumery, in pharmacy, or for insecticldel, fungicidal or similar purposes (Heading No. 12-07);
(b) wood of a kind used primarily In dyeing or in tanning (Heading No. 13-01);
(c) activated charcoal (Chapter 38);
(d) articles falling within Chapter 46;
(c) footwear or parts thereof falling within Chapter 64;
(f) goods falling within Chapter 68 (for example, umbrellas and walk- ing-sticks and parts thereof);
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1249(fl) goods falling within Chapter 68;
(h) limitation jewellery falling within Heading No, 71-16;
(ij) goods falling within Section XVII (for example, wheelwrights' wares);
(fc) goods falling within Chapter 91 (for example, clocks and clod* cases);
(1) musical Instruments or parts thereof (Chapter 92);
(m) parts of firearms (Chapter 93);
(n) furniture or parts thereof falling within Chapter 94;
(o) toys, games or sports requisites or other articles falling within Chapter 97;
(p) smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98; or
(q) wooden tools in which metal parts form the blade, working tdge, working surface or other working part.
2. Articles of wood, whether or not comprising accessories or parts of glaas, marble or other materials, imported unassembled or disassembled, are to be classified as such articles, provided that the parts are imported at the same time.
3. In this Chapter, "improved 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 there- by acquired increased density or hardness together with improved mechanical strength or resistance to chemical t>r electrical agencies.
4. This Chapter covers articles of the respective descriptions of plywood, cel- lular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.
Duration Sub-heading No. and description of
Rate of dwy
article]
Heading No.
of duty
Standard |
Other
U.K. f
are protec- tive
Preferen- tial Areas
(a)
(3) (4)
(5)
(6) ( 1)
44" 01/28;
Wood in the rough, fuel wood, wood waste and "wood charcoal;'wood flour and wood wool]1 sawn and dressed timber; veneered wood, plywood, cellular wood, improved wood and reconstituted* wood; spools, bobbins and the like of turned wood; articles of wood, not elsewhere specified
60%
CHAPTER 46
Cork and articles of cork
Nora
This Chapter does not cover:
(a) footwear or parts of footwear falling within Chapter 64;
1250 THE GAZETTE OF INDIA EXTRAORDINARY [PART II(b) headgear or parts of headgear falling within Chapter 63; or
(c) toys, games or sports requisites or similar articles (Chapter 97).
Rate of duty
Sub-beading No. and description of
article
Heading No.
Standard U.K.
Duration
when iatct
of duty are
protective
Other
Preferen-
tial Areas
(5)
(6)
( i)
(3) (4)
Natural or agglomerated cork and
45-01/04'
articles thereof; waste cork
40%
••
••
CHAPTER 48
Manufactures of straw, of esparto and of other plaiting materials; basketwara and
wickerwork
NOTES
1. In this Chapter, "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofll and strip of artificial plastic materials or strips of paper, but not strips of leather, of composition leather or of felt, human hair, horsehair, textile rovlngs or yarns, or monofll or strip of Chapter 51.
2. Thia Chapter does not cover:
(a) twine, cordage, ropes or cables, plaited or not (Heading No. 59.01/15);
(b) footwear or headgear or parts thereof falling within Chapter 64 or 65;
(c) vehicles and bodies for vehicles, of basketware (Chapter B7); or
(d) furniture or parts thereof (Chapter 94).
3. Throughout the Schedule, "horsehair" means hair of the manes and tails of equine or bovine animals.
Rate of duty
Sub-heading No. and description of
article
Heading
No. *
Standard
U.K.
Duration
when rates
of duty are
protective
Other
Preferen-
]
tial Areas
(6)
<3)
(Si
(4)
(I)
(A
46-01/03
60%
Articles made of plaiting materials,
Including matting, mats and
icreens, basketwork and wicker-
work
Sic. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1251SECTION X
PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF
CHAPTER 47
Paper-making material
Sub-heading No. and description of
Rate of duty
article
Heading No.
Standard U.K.
Duration when rates of duty are protec- tive
Other Preferen- tial Areas
(1)
(4)
(6)
(3)
(5)
(A
47-01
Pulp derived by mechanical or chemi-
cal meanB from any fibrous vege- table material . . ..
40%
47-02
WaBte paper and paperboard; scrap articles of paper or of paperboard, fit only for use in paper-making
100%
. ..
••
••
CHAPTER 48
Paper and paperboard; articles 0/ paper pulp, of paper or of paperboard
NOTES
1. This Chapter does not cover:
(a) stamping folia of Heading No. 32-04/12;
(b) perfume and cosmetic papers (Chapter 33); (c) soap papers, paper Impregnated or toated with detergent, and cellulose wadding impregnated with polishes, creams or similar preparations (Chapter 34);
(d) paper or paperboard, sensitised (Chapter 37);
(0) paper-reinforced stratified artificial plastic sheeting, or vulcanised flbre or articles of such materials (Chapter 39);
(f) goods falling within Chapter 42 (for example, travel goods);
(JJ) articles falling within Chapter 46 (manufactures of plaiting material);
(h) paper yarn or textile articles of paper yarn (Section XI);
(Ij) abrasive paper or paper-backed mica splittings (Chapter 68) (paper coated with mica powder ls3 however, to be classified in this Chapter);
(fc) paper-backed metal foil (Section XV);
(1) perforated paper or paperboard for musical instruments (Chapter 92); or
(m) goods falling within Chapter 97 (for example, toys, games and sports requisites) or Chapter 98 (for example, buttons).
2. This Chapter covers inter alia paper wool, paper strip (whether or not folded or coated) of a kind used for plaiting toilet paper in rolls or packeta, cards for statistical machines, perforated paper and paperboard, cards for Jac- quard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and handkerchiefs, paper gaskets, moulded or pressed goods of wood Pulp, and dress patterns.
3. Paper, papertroard and cellulose wadding, and articles thereof, printed with characters or pictures which are not merely Incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49.
t252 THE GAZETTE OF INDIA EXTRAOBDINARY [PAHT IIRate of duty
Heading No.
Sub-heading No. and description of article
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(3)
(5)
(2)
(4)
CD
48-01/31
Paper and paperboard, all sorts > whether ia rolls, sheetB or cut to size or shape (including cellulose wadding, composite paper or pa* perboard and impregnated, coa- ted, corrugated, embossed, per- forated, surface coloured or decora- ted, ruled or printed paper or paper- board); filter blocks, slabs and plates of paper pulp; buildirg board of wood pulp or vegetable fibre, whether or not bonded with natural or artificial resins 01 similar binders; stationery made of paper or paperboard; articles not elsewhere specified, of paper, paperboard, paper pulp or cellu- lose wadding;
100%
(i) Not elsewhere specified
••
••
(a) Newsprint containing mecha-
nical wood pulp amounting to not less man 70 per cent, of the fibre content (exclud- ing chrome, marble, flint, poster, stereo and art paper) . 40%
(3) Other printing and writing
60%
paper
CHAI>TKH 49
Printed books, newspapers, pictures and other products of the printing Indus'
try; manuscripts, typescripts and plans
NOTES
1. This Chapter does not cover:
(a) paper, paperboard, or cellulose wadding, or articles thereof, in which
printing Is merely incidental to their primary use (Chapter 48);
(b) playing cards or other goods falling within Chapter 07; or
(c) original engravings, prints or lithographs, postage, revenue or simi- lar stamps, antiques of an age exceeding one hundred years or other articles falling within Chapter 99.
2. Newspapers, journals and periodicals which are bound otherwise than In paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be treated as falling within Heading No. 49.01 and not within Heading No. 49.02.
8. Heading No. 49*01 Is to be extended to apply to:
(a) a collection of printed reproductions of, for example, works of art or drawings, with & relative text, put up with numbered pages in a form gultable for binding Into one or more volumes;
(b) a plctoral supplement accompanying, and subsidiary to, a bound
volume; and
(c) printed parts of books or booklets, In the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete Work and designed for binding.
§KC i] THE GAZETTE OF INDIA EXTRAORDINARY 1253However, printed pictures or illustrations not bearing, a text, whether in the
form of signatures or separate sheets, fall in Heading No. 49' 08/11.
4. Headings Nos. 40.01 and 49.02 are to be taken not to apply to publications Issued for advertising purposes by or for an advertiser named therein, or to publications which are primarily devoted to advertising (including tourist pro- paganda). Such publications are to be taken as falling within Heading No. 49- 08/11.
5. For the purposes of Heading No. 49.03, "children's picture books" means
books for children in which the pictures form the principal interest and the text is subsidiary.
6. In Heading No. 49-04/06, "manuscripts and typescripts" {B to be taken to extend to carbon copies or copies on sensitised paper of manuscripts and types- cripts. References in this Chapter to printed matter of any kind include refer- ences to any matter of that kind which is reproduced by means of a duplicating machine.
7. For the purposes of Heading No. 49108/11, "picture postcards" means cards consisting essentially of an illustration and bearing printed indications of their use.
Rate of duty
Sub-heading No. and description of
Heading No.
article
Standard U.K.
Duration -when rates of duty are pro- tective
Other Preferen- tial Areas
(4)
(5)
(3)
CD
O)
(6)
49-01
Printed books, booklets, brochures,
^ pamphlets and leaflets .
Free
Newspapers, journals and periodi-
49'02i
m m
cals, whether or not Illustrated . Free
• •
49-03
Children's picture books and pain-
mt
# M
ting books . . .. Free
* •
49- 04/06 MusiCj printed or in manuscript) whether or not bound or illus- trated; maps tnd charts of all kinds (Including atlases and prin- ted globes) j plans and drawings, for industrial, architectural, engin- eering, commercial or similar purposes, whether original or re- productions on sensitised paper; manuscripts and typescripts .
t m
Free
+ *
49-07 Unused^postage, revenue and similar stamps of current or new issue in India; stamp-impressed paper; banknotes, stock, share and bond certificates and similar documents of title} cheque books
100%
* •
49-08/11
Transfers (Decalcornanias); picture postcards, Christmas and other picture greeting cards, calendars, printed pictures and photographs; other printed matter, including trade catalogues and advertising material . . ..
100%
* •
SECTION XI
TEXTILES AND TEXTILE ARTICLES
NOTES
1. This Section does not cover:
(a) animal brush making bristles or hair, horsehair or horsehair wagtft
(Chapter E);
i2$4 T i l£ GA2ETTE OF INDIA EXTRAOliblNAltY [PAIIT il(b) human hair or articles of human hair (Chapter B or 67), except •training cloth of a kind commonly used in oil presses and the like (Heading No. 59-16/17);
(c) vegetable materials falling within Chapter 14;
(d) asbestos (Chapter 25) or articles of asbestos (Chapter 68);
(e) articles falling within Heading No. 30.04/05 (for example, wadding, gauze, bandages and similar articles for medical or surgical purposes, sterile surgical suture materials);
(/) sensitised textile fabric (Chapter 37);
(0) monofU of which any cross-sectional dimension exceeds one milli- metre and strip (artificial straw and the like) of a width exceeding 5 milli- metres, of artificial plastic material (Chapter 39) or plaits or fabrics of auch monofll or strip (Chapter 48);
(h) woven textile fabrics, felt or bonded fibre fabrics, impregnated, coated, covered or laminated with rubber, and article3 thereof, falling within Chapter 40;
(lj) skins with their wool on (Chapter 41 or 43) or articles of furskln, artificial fur or articles thereof, falling within Chapter 43;
(te) articles falling within Chapter 42 (saddleryt harness, travel goods, haversacks, handbags and the like);
(1) articles falling within Chapter 48 (for example, cellulose wadding);
(m) footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64;
(n) headgear or parts thereof falling within Chapter 65;
(o) hair nets of any kind (Chapter 65 or 67);
(p) goods falling within Chapter 67;
(q) abrasive-coated threads, cords or fabric (Chapter 68);
(r) glass fibre or articles of glass flbre, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(s) articles falling within Chapter 94 (furniture and bedding); or
(t) articles failing within Chapter 97 (toys, games and sports requisites).
2. (A) Goods classifiable in any Heading in Chapters 60 to 57 and of a mixture of two or more textile materials are to be classified according to the following rules:
(a) goods containing more than 10 per cent, by weight of silk, noil or other waste silk or any combination thereof are to be classified in Chapter 50, and, for the purposes of classification in that Chapter, as if consisting wholly of that one of those materials which predominates in weight;
(b) all other goods are to be classified as if consisting wholly of that one textile material which predominates in weight over any other single textile material.
(B) for the purposes of the above rules;
(a) metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate of the weight of the textile and metal components, and, for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(b) where a Heading In question refers to goods Of different textile materials (for example, silk and waste silk or carded sheep's or lambs' wool), all those materials shall be treated as being one and thy stuna;
Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1255(c) except as provided in (B) (a), the weight of constituents other Lhan textile materials is not to be included, in the weight of the goods.
(C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4 below.
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (.single, multiple or cabled) of the following des- criptions are to be treated as "twine, cordage, ropes and cables":
(a) of silk, noil or other waste silk, or man-made fibres described in Note l(b) to Chapter 51 (including yarn of two or more monofll of Chapter 51), of a weight exceeding 2 grams per metre (18,000 denier);
(b) of man-made fibres described In Note l(a) to Chapter 51 (including yarn of two or more monofll of Chapter 51), of a weight exceeding one gram per metre (9,000 denier);
(c) of true hemp or flax:
(i) polished or glazed, of which the length per kilogram, multiplied by the number of constituent strands, is less than 7,000 metres;
(ii) not polished or glazed and of a weight exceeding 2 grams per metre;
(d) of coir, consisting of three or more piles;
(e) of other vegetable fibres, of a weight exceeding 2 grams per metre;
or
(f) reinforced with metal.
(B) Exceptions:
(a) yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with metal;
(b) continuous filament tow of man-made fibres and man-made fibres In slivers or rovings;
(c) silkworm gut, imitation catgut of silk or of man-made fibres, and monofll of Chapter 51;
(d) metallised yarn, not being yarn reinforced with metal; and
(e) chenille yarn and gimped yarn.
4. For the purposes of this Section, "made up" means;
(a) cut otherwise than into rectangles;
(b) made ready for use (or merely needing separation by cutting divid- ing threads) and not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and blankets);
(c) hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed Or rolled merely to prevent unravelling), or with a knotted fringe at any of the edges;
(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 fabrics assembled in layers, whe- ther or not padded),
5. The Headings of Chapters 50 to 57 and, except where the context otherwise requires the Headings of Chapters 58 to 60, are to be taken not to apply to goods made up within the meaning c Note 4 above. Chapters 50 to 57 are t0 be taken not to apply to goods fallii within Chapter 58 or G9,
1256 THE'GAZETTE OF INDIA EXTRAORDINAB/Y [PART "ItCHABTKR 30
Silk arid waste silk
Rale of duty
Heading
i\O.
Sub-heiidingNo.and description of article
Standard U.K. O.her Preferen-
Duration when rates of duty are pro- tective: .
tial Areas.
(6)
(3)
(4)
(5).
( I)
• (a)
Si Ik-worm cocoons suitable for
50-01/02
reeling ; raw s ilk (not thrown)
December 31st, 1969
60% plus
Rs. 8'80
per kilogro
m
3.0'03/07
60% plus
Silk, wwte (including cocoons .un- suitable for reeling, silk noils and pulled or garncttcd rags); silk yorn;i .
I
December 3ist, 1969
Rs. 8-8c ) per kilogr am
SilKworm gut and imitation catgut
50-08
100%
ofsilk
Woven fabrics of Bilk including waste
io-09/10
silk and noil silk:
(1) Fabrics, not elsewhere speci- fied, containing more than 90 per cent, of silk, including such fabrics embroidered with artificial silk
December 31st, 1969
m
100% plu
Rs, 18-70
per kllogra
3) Fabrics, not elsewhere specified, containing more than 10 per cent and not more than 90 percent, silk • • • • .
CHAPTER 61
Man-made fibres (continuous^
NOTEB
1. Throughout the Schedule, "man-made fibres"
of organic polymers produced by manufacturing processes, either;
(0) by polymerisation or condensation of organic monomers, for example, palywttides, polyesters, po-lyurethanes and •polyvinyl derivatives; or '
(b) by chemical transformation of natural organic polymers (such as
cellulose, casein, proteins and algae), f
2. Heading No. fiT 01/03 is to be taken not to apply to continuous fllamen
tow of man-made flbren foiling within Chapter 56.
3. "Yarn of man-made fibres (continuous)" is to be taken not to apply fr yarn (known as "ruptured filament yarn'') of which the majority of the fila ments have been ruptured by passage through rollers or other devices (Chap ter 56).
. . . ..
4. Monofll of which any cross-sectional dimension exceeds one millimetre i
to be classified in Chapter 39.
Strip (artificial straw and the like) of ,,man7msde fibre, j",3,tqcial|s. is to.bi
classified in Heading No. ,51-01/0,3 when of a width no.t exceeding 3 millimetre^ and in Chapter 39 in other cases.
1 SEC, 2] THE 'GAZETTE Otf INDIA : EXTRAORDINARY 1257Sub-heading No. andMescrlption
Rate of duty
Heading No.
of article
U.K.
Standard
Other Preferon-
Duration -when rates of duty are protective
rial Areas
(4)
( 2)
"S)
(5)
(3)
• "•
51'01/03
100%
Yarn of man<-made fibres (continu- ous); monofll, strip (artificial straw and trie like) and imitation catgut, of man-made fibre mate- rials
51-04 w*ovcn fabrics of man-made fibres (continuous); including woven fabrics of monofil or^strip of Heading No. 51-01/03
CHAPTER 52
Metalised textiles
Sub-hcadingNo. and description
Rate of duty
Heading
Duration
of article
—when rates No-
Standard U.K. Other of duty, are protective
Preferen- tial Areas
2)
(3)
(4)
(5)
(1)
Metallised yarn, being textile yarn
;-0l
100%
spun with metal 01? covered with metal by any process .
52-02
Woven fabrics of metal thread or of metallised yarn, of a kind tt-se&Hi • nrticles of apparel, $$' furniSMWg fabrics or thelikc
' ' CHAPTER 53
Wool and other animal hair
Rate of duty
Sub-heedinsNo. and description of article • ,.>
Heading No.
Standard U.K. Other
Preferen- tialAreas
Duration •when rates ofduty are protective
(3)
(?)
(4)
.: (*>
53"Oi/°5 *°% .
I 258 THE GAZETTE OF INDIA EXTRAORDINARY [PART IICHAPTER 54
Flax and ramine
Rate of duty
ib-headingN. and description
Heading Si
of article —
No.
Standard U.K.
Duration - when rates of duty are protective
Other Preferen- tial Areas
(4)
(0
(3)
(a)
54-01/02 Flax and rnmie, raw or processed but not spun; flax low end waste and ramie noils and waste (in- cluding pulled or gnrncttcd rags)
4 0%
So%
Flax '.>r ramie yarn
54-O3/O4
••
••
'00%
Woven fabrics of flux or of ramie
54-05
CHAPTER 55
Cotton
Rate of duly
Sub-heading No. end description
of article
Heading No.
Standard U.K. Other
Duration when rates of duty arc
Preferential
protective
Areas
(2)
(4)
(5)
(6)
(3)
CO
55-01/04
Cotton, whether or not carded or combed; cotton linters and wtoBte 4 O%
55-05/06
Cotton yarn .
"o%
m m
m r
Woven fabrics of cotton .
100%
55'07/09
CHAPTER 56
Man-made fibres (discontinuous)
NOTE
In Heading No. 56:01/04, "continuous filament tow" is to be taken to apply only to continuous filament tow of man-made fibres, 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) weight per filament less than 6'6 milligrams per metre (80 denier);
(d) in the case of filaments described in Note Ha) to Chapter 51, the tow must be drawn, that is to say, be Incapable of being, stretched by more than 100 per cent, of its length; and the total weight of the tow must be more than 1:66 grama per metre (15,000 denier); and
(e) in the case of filaments described in Note Kb) to Chapter 51, the total weight of the tow must be more than 0-5 gram per metre (4,500 denier).
Tow of a length not exceeding 2 metres is also to be classified in this
Heading.
SEC 2] THE GAZETTE OF INDIA EXTRAORDINARY 1259Rate of duty
Sub-heading No. and description of
article
Heeding No.
Standard U.K. Other
Duration when ratei of duty are protective
Preferen- tial Arena
(
'.5)
( 1)
56-01/04 Muu-mailc fibres (discontinuous) and waste (including yarn waste nnd pulled or gamettcd rags) of man-made fibres (continuous or discontinuous) whether
6 0%
Yam of mHn-mKi'c fil res (Hiscnrti-
j6-o5/o6
imous or waste).
i o c ;u
56-07 Woven fabric of man-made lilrrcs
100%
("discontinuous or waste)
CHAPTER 57
Other vegetable textile materials; paper yarn and woven fabrics of paper yarn
Sub-heading No. and description of
Rate of duty
article
Heading No.
U.K.
Duration - when raw B of duty are
Standard
Other Preferen- tial Areas
protec- tive
(2)
(4)
(3)
(5)
CD
57-01/04 Hemp, jute and other vegetable textile fibres, raw or processed but not spun; tow and waste of such fibres
4 O%
57-o5/o8 Yarn of hemp, of jute or of other vegetable textile fibreBj paper yarn
60%
57-09/12 Woven fabrics of hemp, of jute or of other vegetable textile fibres; woven fabrics of paper yarn
100%
CHAPTER 58
Carpets, mats, matting and tapestries; and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery
NOTES
1. The Headings of this Chapter ere to be taken not to apply to coated or Impregnated fabrics, elastic fabrics or elastic trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base falls within Heading No. 58-04/10.
2. In Heading No. 58-01/03, "carpets" -and "rugs" are to be taken to extend to similar articles having the characteristics of floor coverings but intended for use for other purposes. This Heading is to be taken not to apply to felt carpets, which fall within Chapter 59.
3. For the purposes of Heading No. 58:04/10, "narrow woven fabrics" means:
(a) woven fabrics of a width not exceeding 30 centimetres, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or made otherwise) on both edges;
I26o THE'G'AFETm OF INDIA EXTRAORDINARY [P;Mr II., ,, (b) tubular,, woven, fabrics of a flattened, wi^th• j^pt exceeding, ^Q. centi-
metres; and..
•';,,•.'• •',.-'
(c)\bla^.,binding with'folded edges, of a width when unfolded not ex- ceding 30:'centimetres.
Narrow woven fabrics in the form of fringes are to be treated as falling within this Heading.
4. Heading No. 58104/10 is to be taken to apply to nets or netting in the piece made of twine, cordage or rope, which are to be taken as falling within Heading No. 59 • 01/15.
., . • ,
5. In Heading No. 58-04/10, "embi^oidery" mean* inter'.talip. embroidery with metal or glass thread on a visible ground of textile fabric; 'and'sewn applique work of sequins, beads or ornamental motifs of textile c(r'6th6r materials. The Heading is to be taken not to apply to needlework tap'estry (Reading No. 58' 01/ 03).
•
'• ',;.'.•: .
6. The Headings of this Chapter are 'to' be- taken to inclitdeigoodsof the -descrip- tions specified therein when made of metal thread and of a kind' used in apparel, as furnishings or the like. ,
Sub-heading No. and description of
Rate of duty
Heading No.
article ,.,•-. • .• •
U.K.
Duration when rates of duty
Standard
Other IArefiartp- tial Areas
, are,pro- tective
(3)
w
m
58-01/03 Carpets, carpeting, rugs, mats and matting (made up or not) j tapestries 100%
58:o4/io Pile and chenille fabrics, narrow woven fabrics-and other narrow fabrics; labels, budges and the like; cherillc yarn; glmpcd yarn; braids; trinjnings; net fabrics; race; embroidery
too%
C H A P T E R'W
Wadding and felt; twine, cordage, ropes and cables; special fabrics;"irnvrcanated and
coated fabrics; textile articles of a. fcwid sniinble for- industrial use •
NOTES', -
1. For the purposes of this Chapler, "textile fabric" is to be taken to Rpply only to the textile fabrics of Chapters '50 ,t,o, 57 and Heading No. 58'04/10, the braids and trimmings in the Piece, the tull^ and other net fabrlqg 'and lace of Heading No. '58- 04/'i0 "and" the knitted and •'crocheted fabrics of ^Cn'ap'ter' GO.'
.1 .;:.-.•'•, ...: ., •.•,•-:•(. , , ; . , ,> , ] -i . .. . i
(a) fabrics painted with designs (other ,';fha,n ,painted ..^iiyas, i;l}ping theatrical scenery, studi'o back-icloths or the like);
> ,.:i(-0->.;.-ifahr*cs ,uflv"red -with-,JlooK, ,qu",, ,ppwa,^)ed,,:tor^...ofl.^g ^ e . , a na bearing ,deBtgns resulting ?frprn,these treatments,; .QC
(c) fabrics finished with normal dressings having1 a 1S1a'Sis!'a'f'totiijrlbikaua ?r s-imilar sijbrt-ancea.j.,
, ,( . .3i-Head.iag.:JHQ.;-59*l,6/l,7.:is-tp-jbe taken JIOJ tq applj itq:_ ,
SEC.1 2] THE "GAZETTE OF INDIA ^EXTRAORDINARY : 1261(b) transmission, conveyor ur elevator belts or belting oJ! textile fabric impregnated, coated, covered or lanYinated. with rubber or made from textile yarn or cord Impregnated or coated with rubber (Heading No 40-05/16).
4. In Heading No. 50-16/17, the expression "textile fabrics and'textile articles, of a kind commonly used in machinery. or, plant" is to. be, taken to apply to the following goods which are to be taken as not falling within any other Heading of Section XI:
(a) textile products (other than those having the character of the, pro- ducts of Chapter 59), the following only;
(i) textile fabric, felt and felt-lined woven fabric, couted, covered or laminated with rubber, leather or other material; of a kind cpmmoply used for card clothing, and similar fabric of a kind commonly used in machinery or plant;
(it) bolting • cloth;
(Hi) straining cloth of a kind commonly used In oi] presses and the like, of textile fibres or of human hair;
'
(iv) woven,, textile felts, whether or not impregnated or ^qatedp of a kind commonly used in paper-making. or other m"chipery, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft;
• , ,.
(v) textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;
(vi) textile fabrics of, the metallised, yarn £altyng , vyithin , Heading No. 52-01, of a kind commonly used in paper-making or other machinery;
(vii) cords, braids and the like, whethef or not coated, impregnated pr reinforced with metal, of a kind commonly used in machinery or plant as packing or lubricating materials;
(b) textile articles (other than wicks, textile hosepiping and transmis- sion, conveyor or elevator belts or belting) of a kind commonly used in machinery t>r plant ("for example, gaskets, washers, polishing discs and Other machinery parts).
Sub-heading No. and description of -
Race of duty.
article
Heading No.
Standard ; u.k. Other' Preferen- tial Areas
Duration when rates of duty are protec- tive
(2)
( 1)
(4)
' (3)
(5)
(6)
59-01/15
100%
Wadding, felt, bonded fibre fabrics, twine, cordage, ropes and cables, and articles thereof, (including nets , ,and netting); . impregnated and coated textile fabrics, elastic fabrics, wicks and textile-hose'pfp- ing . . . .
59-16/17 4 0%
1262 THE GAZETTE OF INDIA EXTRAORDINARY [PART IICHAPTER 60
Knitted
NOTES
1. This Chapter does not cover:
(a) crochet lace of Heading No. 58 04/10;
(b) knitted or crocheted goods falling within Chapter 59;
(c) corsets, corset-belts, suspender-belts, brassieres, braces, suspenders,
garters or the like (Chapter 61);
(d) old clothins or other articles falling within Heading No. 63 01; or
(e) orthopaedic appliances, surgical belts, trusses or the like (Heading
No. 90-19).
2. This Chapter is to be taken to apply to:
(a) articles of the kinds described therein (finished or unfinished, com- plete or incomplete) and parts thereof, knitted or crocheted directly to shapa or made up from knitted or crocheted fabric; and
(b) knitted or crocheted fabric shaped for making the goods referred to in (a) above.
3. This Chapter includes goods of the descriptions specified therein when made ox metal thread and of a kind used in apparel, as furnishings or the like.
4. For the purposes of this Chapter:
(a) "elastic" means consisting of textile materials combined with rubber threads; and
(b) "rubberised" means impregnated, coated or covered with rubber, or made with textile thread coated or imnrecnated with rubber.
Sub-heaLlingNo.and description of
Rate of duty
Duration - when rates Heading No.
urticle
U.K.
Standard
Oiher Preferen- tial Areas
of duty are pro- tective
(6)
(5)
(3)
(4)
CD
(a)
6O1 Oi/o6 Knitted or crocheted fabric, whether
or not elastic or rubberised; under- garments and outer garments,, gloves, stockings and the like, knitted or crocheted, or made of knitted or crocheted fabric
100%
CHAPTER 61
Articles of apparel and clothing accessories of textile fabric, other than knitted 01 crocheted goods
NOTES
1. This Chapter applies to articles of the kinds described therein only when made up of any textile fabric (Including felt, bonded fibre fabric, braid or trimmings of Heading No. 58 04/10, tulle or other net fabrics and lare) or of fabric of metal thread, but does not apply to articles of knitted or crocheted material other than corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and the like.
2. This Chapter does not cover:
(a) old clothing or other articles falling within Heading No. 63-01; or
(b) orthopaedic appliances, surgical belts, trusses or the like (Heading
No, 90-19).
Sic. 2J THE GAZETTE OF INDIA EXTRAORDINARY 12633. This Chapter applies also to unfinished or incomplete articles of the kind described therein and to shaped textile fabric for making such articles including knitted or crocheted fabric shaped for making corsets and like articles referred to in Note 1 above.
Sub-heading No. and description of
Rate of duty
Heading No.
article
Standard U.K. Other Preferen- tial Areas
Duration when rates of duty are protective
( 1)
(6)
(3)
(4)
(S)
W
ei'oi/n
100%
Articles of apparel and clothing acces- sories of textile fabric, other than knitted or crocheted goods falling within Chapter 60
CHAPTER 62
Other made up textile articles
NOTES
1. This Chapter applies to the articles of the kind described therein only when made up of any textile fabric (other than felt and bonded fibre fabric) or of the braids or trimmings of Heading No. 58'04/10, not being knitted or crocheted goods.
2. This Chapter does not cover goods falling within Chapter 58, 59, 61 or Head-
ing No. 63-01.
Sub-heading No. and description of
Rate of duty
Heading n No.
article
Standard U.K. Other Preferen- tial Areas
Duration when rates of duty are pro- tective
(6)
(4)
(5)
( 1)
( 2)
(3)
62-01/05
100%
Other made up textile articles includ- ing travelling rugs, blankets, house- hold linen, curtains and other furnishing articles) sacks and bags, tarpaulins, tents and camping goods"
CHAPTER 63
Old clothing and other textile articles; rags
Rate of duty
Sub-heading No. and description of
article
Heiding No.
Standard U.K Other
Preferen- tial Areas
Duration when nte* of duty are protec- tive
(4)
(5)
(6)
(3)
( 1)
w
(1 i fw -...• f t '"
63-01 -^
100%
Clothing, clothing accessories, tra- velling rugs and blankets, house- hold linen and furnishing articles (other than article* falling within Chapter 58), of textile materials, footwear and headgear of any material, showing signs of appre- ciable wear and imported in bulk packings
1264 THE GAZETTE OF INDIA EXTRAORDINARY [PART IISub-heading No, "nd description of
Rate of duty
article
Heading No.
Standard
Duration • when ratei of duty are
U.K. Other Preferen- tial Areas
protec- tive
( I)
(4)
(6)
(3)
(5)
63'02 Uied or new rags, scrap twine, cor- dage, rope and cables and worn out articles of twine, cordage, rope or cables
4 0%
SECTION XH
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING- CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS
CHAPTER 64
Footwear, gaiters and the like; parts of such articles
NOTES
1. This Chapter does not cover:
(a) footwear, without applied, soles, knitted or crocheted (Chapter CO) or of other textile fabric (except felt or bonded fibre fabric) (Chapter 62);
(b) old footwear falling within Heading No. 63-01;
(c) articles of asbestos (Chapter 88);
(d) orthopaedic footwear or other orthopaedic appliances, or parts
thereof (Heading No, 90.19); or
(e) toys and skating boots with skates attached (Chapter 97).
2. In this Chapter, "parts" is to be taken not to 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 falling within Heading No. 98-01/02.
Sub-heading No. and description of
Rate of duty
Heading No.
article
F Standard ] U.K.
Duration when rates of duty are pro- tective
Other Preferen- tial Areas
( 1)
(3) (4)
(5)
"S)
64 • 01/06
Footwear, all sorts, of any material except asbestos and parts thereof of any material except asbestos or metal; gaiters, spati, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof
100%
CHAPTER 65
Headgear and parts thereof
NOTE
This Chapter does not cover:
(a) old headgear falling No. 6301;
£ic. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1265(b) hair nets of human hair (Chapter 67);
(c) asbestos headgear (Chapter 68); or
(d) dolls' hats or other toy hats, or carnival articles of Chapter 97.
, Sub-hcadlng No. and description of
Rate of duty
Heading) No.
article
Standard U.K. Other Preferen-
Duration when rates of duty are pro- tective
tial Areas
( I)
(6)
(4)
(5)
CO
0)
65-01/07
Headgear and parts thereof including
hairnets
100%
CHAPTER 66
Umbrellas, sunshades, walking-tticks, whips, riding-crops and parts thereof NOTES
1. This Chapter does not cover:
(a) measure walking-sticks or the like (Heading No. 60-16);
(b) firearm-sticks, sword-sticks, loaded walking sticks or the like (Chapter 93); or
(c) goods falling within Chapter 97 (for example, toy umbrellas and toy
sunshades).
2. This Chapter does not apply to parts, trimmings or accessories of textile material, nor to covers, tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles falling within this Chapter are to be classified separately and are not to be treated as forming part of those articles.
Sub-heading No. and description of
Rate of duty
Heading No.
article
Standard U.K. Other Preferen- tial Areas
Dura < on when rares of duty are pro- tective
(4)
(6)
(5)
(0
W
0)
66- 01/03
Umbrellas and sunshades, all sorts; walking-sticks and the like; parts, fittings, trimmings and accessories jf tbe foregoing
CHAPTER 67
Prepared feathers and down and articles made of feathers or of down; artificial
flowers; articles of human hair; fans
Non
This Chapter does not cover;
(a) straining cloth (Heading No. 69.16/17);
(b) floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) footwear (Chapter 64);
(d) headgear (Chapter 65);
(e) feather dusters, powder-puffs or hair sieves (Chapter 96);
(/) toys, sports requisites or carnival articles (Chapter 97);
1266 THE GAZETTE OF INDIA EXTRAORDINARY [PART 11(p) goods (for example, bedding) in which feathers or down constitute
only filling or padding;
(h) articles of apparel and accessories thereto In which feathers or down
constitute no more than mere trimming or padding;
({3") articles of glass (Chapter 70); or
(k) artificial flowers, foliage or fruit of pottery, stone, metal, wood, or other materials, obtained in one piece by moulding, forging, carving, stamp- ing or other process, or consisting of parts assembled otherwise than b.V binding, glueing or similar methods.
Rate of duty
Heading Sub-heading No. and description of article
No.
Standard U.K.
Duration when rates of duty are protective
Other Prefer- ential Areas
(3)
(4)
(2)
(5)
"
(6)
67*01/05 Skins and other parts of birds with their feathers or down; prepared feathers and down and articles made of feathers or of down; arti- ficial flowers; human or animal hair, worked; articles of human hair; wigs and the like, and animal hair prepared for use in making them; fans (non-mechanical)
ioo%
SECTION xra
ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
CHAPTER 68
Articles of stone, of plaster, of cement, of asbestos, of mica and of similar materials
NOTE
This Chapter does not cover:
(a) goods falling within Chapter 23;
(b) coated or impregnated paper falling within Chapter 48 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);
(c) coated or impregnated textile fabric falling within Chapter 59 (lor
example, mica-coated fabric, bituminised or asphalted fabric);
(d) articles falling within Chapter 71;
(e) tools or parts of tools, falling within Chapter 82;
(f) lithographic atones of Heading No. 84'34;
(g) electrical insulators or fittings of insulating material fulling within
Heading No. 85-18/27;
(fi) dental b um (Heading No. 90-17/18);
(tj) goods falling within Chapter 91 (for example, clocks and clock COBOB) ;
(fc) articles falling within Chapter 90;
&ic. 2] TttE GAZETTE OF INDIA EXTRAORDINARY 1267(I) toys, games or sports requisites (Chapter 97);
(m) goods falling within Headings Nos. 98-01/02 and 98: (WOO (for
example, buttons, slate pencils or drawing slates); or
(n) works of art, collectors' pieces or antiques (Chapter 99).
Sub-heading No, and description of
Heading
Rate of duly
article —
No.
S1
andurd U.K.
Duration - when rates of duty are pro- tective
Other Prefer- ential Areas
( 2)
(3)
(6)
CD
(5)
(4)
68-01/16 Articles of natural or artificial stone, of agglomerated natural or artificial abrasives, of plastering material, of cement, of concrete, of asbestos, of asbestos-cement or cellulose fibre-cement, or of mica; articles of vegetable materials agglomerated with mineral binders; mineral wools; expanded mineral materials; articles of other mineral substances, not elsewhere specified or inclu- ded
6 o%
(1) Not elsewhere specified
(2) Grinding stones, grinding wheels
and the like, of natural stone, of agglomerated natural or artificial abrasives, and segments or other finished parts of such stones and wheels but excluding hand polish- ing stones, whetstones, oilstones, and hones . . ..
4°%
CHAPTER 69
Ceramic products
NOTES
1. The Headings of this Chapter are to be taken to apply only to ceramic pro- ducts which have been fired alter shaping. Headings Nos. 69.04|08, 69.09 and 89.10J14 are to be taken to apply only to iuch products other than heat-insulating goods and refractory goods.
2. This Chapter does not cover:
(a) goods falling within Chapter 71 (for example, imitation jewellery);
(b) cermets falling within Chapter 81;
(c) electrical Insulators or fittings of insulating material falling within
Heading No. 85-18/27;
(d) artificial teeth (Heading No. 90-19);
(e) goods falling within Chapter 91 (for example, clocks and clock
cases);
(f) toys, games or sports requisites (Chapter 97);
(p) smoking pipes, buttons or other articles falling within Chapter 98;
or
(h) original statuary, collectors' pieces or antiques (Chapter 89).
12(58 THE GAZETTE OF INDIA EXTRAORDINARY [I>AKT itSub-heading No. and description of
Rate of duty
Heading No.
article
Standard U.K.
Duration - when ratei of duty art pro- tective
Other Prefer- ential Areas
( 2)
(3)
( i)
(5)
(6)
(4)
69-01/02 Heat-insulating bricks, blocks, tiles and other heat-insulating goods of infusorial earths, of kicselguhr, of siliceous fossil meal or of similar siliceous earths; refractory bricks, blocks, tiles and similar refractory constructional goodi .
60%
69'03
6 0%
Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods)
69'04/08 Building bricks, roofing tiles, hearth and wall tiles and other cons- tructionpl goods; piping, conduits and guttering (including angles, bends and similar fittings)
100%
69.09
6°%
69'10/14
100*/
Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agri- culture; pots, jars and similar arti- cles of a kind commonly used for the conveyance or packing of goods Other articles including sanitary fittings, tableware and doraestic- ware .
CHAPTER 70
Glass and glassware
NOTES
1. This Chapter does not cover:
(a) ceramic enamels (Heading, No. 32- 04/12);
(b)~ goods falling within Chapter 71 (for example, imitation Jewellery);
(c) electrical insulators or fittings of insulating material falling within
Heading No. 85-18/27;
(d) hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements or other articles falling within Chapter 90;
(e) toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (excluding glass eyes without mechanisms for dolls or for other articles of that Chapter); or
(f) buttons, fitted vacuum flasks, complete scent or similar flprays or
other articles falling, within Chapter 98.
2. For the purposes of the Schedule, "glass"' is to be taken to extend to
fused quartz and fused silica.
Rate of duty
Sub-heading No. and description of
Heading
article
No.
Standard U.K.
Duration when rate* of duty are protective
Other Prefer- ential Areas
( 2)
(6)
(4)
(5)
(3)
(1)
70-01/16
Glass and glassware, including con- tainers for the conveyance or pack- ing of goods, envelopas for electric lamps, inners for vacuum
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINABY 1269Heading Sub-heading No. and description of
Rate of duty
No.
article
Standard U.K. Other Preferen- tial Areas
Duration • when rates of duty arc protec- tive
( 1)
U)
(3)
(5)
(6)
(4)
70'01/16
—Contd.
flasks, articles of stationery, illu- minating glassware, optical elements of glass not optically 'worked nor of optical glass, clock and watch glasses and bricks, tiles, slabs ard similar articles of a kind common- ly used in building .
100%
70-17/18 Laboratory, hygienic and pharma- ceutical glassware, whether or not graduated or calibrated; glass ampoules; optical' glass and ele- ments of optical glass, other than optically worked elements; blanks for corrective spectacle lenses
60%
70-19 Glass beads, imitation pearls, imita- tion precious and semi-precious stones, and similar fancy or decora- tive glasswares, and articles of glassware made therefrom; glass cubes and small glass platesj for decorative purposes, artifiail eyes, of glass, excluding those for wear by humans; orramenta and other fancy articles of lamp-worked glaas; glass grains (ballotini)
100%
70-20
6 0%
Glass fibre (iticludirg wool), yens, fabrics, and articles made there- from , .
70-21 Other articles of glass .
ico%
SECTION XIV
PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION
JEWELLERY; COIN
CHAPTER 71
Pearls, precious and semi-precious stores, precious metals, rolled precious metals,
and articles theieof; imitation jewellery
NOTES
1. Subject to Note l(a) to Section VI and except as provided belttw, all arti-
cles consisting wholly or partly:
(a) of pearls or of precious or semi-precious stones (natural, synthetic,
or reconstructed), or
(b) of prectious metal or of rolled precious metals,
ore to be classified within this Chapter and not within any other Chapter.
2. This Chapter does not cover:
(a) amalgams of precious metal, and colloidal precious metal (Chapter
28);
(b) sterile surgical suture materials, dental fillings and other goods fall-
ing in Chapter 30;
(c) goods falling within Chapter 32 (for example, lustres);
(d) handbags and other articles falling within Chapter 42;
(e) goods of Chapter 43;
I 2 70 a HE GAZETTE OF INDIA EXTRAORDINARY [PART II(/) goods falling within Section XI (textiles and textile articles) y
(g) footwear (Chapter 64) and headgear (Chapter 63);
(h) umbrellas, walking-stkks and other articles falling within Chapter 66;
(Ij) fans and hand screens of Chapter 67;
(k) coin (Chapter 72 or 99);
(I) abrasive, goods falling within Chapter 68 or 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; machinery, mechanical appliances and electrical go6ds, and parts thereof, falling within Section XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed);
(m) goods falling within Chapter 90, 91 or 92 (scientific Instruments, clocks and watches, or musical instruments);
(n) arms or parts thereof (Chapter 93);
(o) articles covered by Note 2 to Chapter 97;
(p) articles falling within Chapter 98 other than buttons, studs, cuff- links, combs, hair-slides and the like; or
(q) original sculptures and statuary and collectors' pieces (Heading No. 9904/05) and antiques of an age exceeding one hundred years (Heading No. 99f06) other than pearls or precious or semi-precious stones.
3, (a) "Pearls" is to be taken to include cultured pearls.
(b) "Precious metal" means silver, gold, platinum and other metals of the platinum group, namely, iridium, osmium, palladium, rhodium and ruthenium.
4, For the purposes of this Chapter, any alloy (including a sintered mixture) containing precious metal is to be treated as an alloy of precious metal if, and only If, any one precious metal constitutes as much as two per cent., by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
(a) an alloy containing two per cent, or more, by weight, of platinum is to be treated only as an alloy of platinum;
(b) an alloy containing two per cent, or more, by weight, of gold but no platinum, or less than two per cent., by weight, of platinum, is to be treated only as an alloy of gold;
(c) other alloys containing two per cent, or more, by weight, of silver are to be treated as alloys of silver.
For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated as though they were platinum,
5, Except where the context otherwise requires, any reference in these Notes or elsewhere In this Schedule to precious metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with Note 4 above, but n'ot to rolled precious metal or to base metal or non-metals coated or plated with pre- cious metal.
6, "Rolled precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by oolderlngj brazing, welding, hot- rolling or similar mechanical means a covering of precious metal. This expression is also to be taken to cover base metal inlaid with precious metal.
7, (a) In Heading No. 71* 12/13, "jewellery, goldsmiths' and silversmiths' wares and other articles of precious metal or rolled precious metal and parts thereof" does not cover articles in which precious metal or rolled precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims). "Articles consisting of, or Incorporating, pearls, preqious or gemi-preqlous ijtones (natural, synthetic or reconstructedV doea
SEC. 2] THE GAZETTE OF INDIA EXTRAOBDINARY 1271not cover articles containing precious metal or rolled precious metal (other than as minor constituents).
(b) For the purposes of this Heading, "jewellery" means:
(i) any small objects of personal adornment (gem-set or not) (for ex- ample, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and Insignia); and
(U) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).
(c) For the purposes of this Heading, "goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites
and other articles of household, office or religious use.
8. For the purposes of Heading No. 71" 16, "imitation jewellery" means articles of jewellery within the meaning of paragraph (b) (l)of Note 7 above (but not in- cluding buttons, studs, cuff-links, dress combs, hair-slides or the like of Headings Nos. 9B-OJ/02 and 98:12/14), not incorporating pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or rolled precious metal, and composed:
(a) wholly or partly of base metal, whether or not plated with pre-
cious metal; or
(b) of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic material), no account being taken of materials (for example, necklace strings) used only for assembly.
9. Cases, boxes and similar containers Imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold there- with. Cases, boxes and similar contatners imported separately are to be classified under their appropriate Headings.
Sub-heading No. and description of
Rate of duty
Duration
article
Heading No.
U.K.
Standard
when rates of duty are protectivef
Other Prefer- ential Areas
( 1)
( 2)
(3)
(4)
(<5)
(5)
71-01
Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung for convenience of transport):
(1) Real pearls, raw or unworked' . 40%
••
••
(2) Cultured pearlsj raw or unworked. 40%
(3) Real and cultured pearls, worked. "°%
71-02
Precious and seral-precious stoneg, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones tempo- rarily strung for convenience of transport):
(1) Emeralds, sapphires and rubies^
unworked or uncut
40%
(2) Diamonds, unworked or uncut, including sawn diamonds which require further cutting or faceting, but excluding indus- trial diamonds
4 0%
1272 T HE GAZETTE OF INDIA EXTRAORDINARY [PART IISub-heading No. and description of
Rate of duty
Duration
article
Heading No.
U . K.
Standard
when rates of duty are
Other
protective
Preferen- tial Areas
( 2)
(6) ( i)
(3)
(4)
(5)
(3) Industrial diamonds
4°%
71-02 —contd.
(4) Precious and semi-precious stones
not elsewhere specified, un- worked . . ..
40%
••
••
60%
(5) Precious and semi-precious stones, cut or otherwise worked . . ..
71-03
Synthetic or reconstructed precious or semi-precious stones, unworkedj cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport)
60%
• •
• •
71-04
r l
6o%
Dust and powder of natural or synthe- tic precious or semi-precious stones
71-05/11
Precious metals, namely, silver, gold and platinum and other metals of the platinum group, rolled precious metals, sUVer gilt and plati- num plated gold or silver, un- wrought or semi-manufactured; jewellers' sweepings and other waste and scrap of precious metal:
100%
(1) Not elsewhere specified .
• •
6 0%
(2) Platinum and other metals of the platinum group. . .
• •
Jewellety, goldsmiths' and silversmiths'
7ri2/i5
100%
wares and other articles, of pre- cious metal or rolled precious metal, and parts thereof; articles consist- ing of, or incorporating, pearls, precious or Bemi-prccious stones (natural, synthetic or reconstruc- ted)
100%
71-16
Imitation jewellery
CHAPTER 72
Coin
NOTE
This Chapter does not cover collectors' pieces (Heading No. 99-04/05;
Rate of duty
Standard
Sub-heading No. and description of ardcle
U.K.
Heading No.
Other Prefer- ential Areas
Duration when rates of duty are pro- tective
(2)
(3)
(4)
(3)
CO
(6)
72-01
Coin:
-
100%
(X) Not elsewhere specified .
••
(2) Current coin of the Govern-
ment ef India
Free
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1273SECTION 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 falling within Heading No. 32-04/12 or 32-13;
(b) ferro-cerium or other pyrophoric alloys (Chapter 36);
(c) headgear or parts thereof falling within Chapter 65;
(d) frames or parts of umbrellas, sunshades, walking-sticks or of other articles, falling within Chapter 66;
(e) goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewellery);
(f) articles falling within Section XVI (machinery, mechanical appliances and electrical goods);
(g) assembled railway or tramway track (Heading No. 86-10) or other articles falling within Section XVII (vehicles, ships and boats, aircraft);
(h) instruments or apparatus of base metal of a kind falling within Sec- tion XVIII, including clock and watch springs;
(tj) lead shot prepared for ammunition (Chapter 93) or other articles falling within Section XIX (arms and ammunition);
(Jc) articles falling within Chapter 94 (furniture and mattresses supports);
(1) hand sieves (Chapter 96);
(m) articles falling within Chapter 97 (toys, games and sports re- quisites) ; or
(n) buttons, pens, pencil-holders, pen nribs or other articles falling within Chapter 98.
2. Throughout this Schedule, "parts of general use" means;
(a) goods described in Headings Nos. 73-20, 73-25, 73-26, 73-29, 73-31 and 73.32 and similar goods of other base metals;
(b) springs and leaves for springs, of base metal, other than clock and watch springs (Chapter 91); and
(c) goods described in Sub-heading No, 83-01/15(1).
In Chapters 73 to 82, parts or general use as denned above will be classified undeT the above mentioned Headings or Sub-headings and not under the Headings applicable to the complete article of which they may be parts. This does not, however, apply to specialised parts of chains ol iron or steel or copper.
Subject to the preceding paragraph and the Note to Chapter 83, the Headings in Chapters 73 to 81 are to bo taken not to apply to any goods falling within Chapter 82 or 83.
3. Classification of alloys:
(a) an alloy of base metals containing more than 10 per cent,, by weight of nickel is to be classified as an alloy of nickel, except in the case 'of an alloy in which iron predominates by weight over each of the other metals;
(b) ferro-alloys and master alloys (as defined in Chapters 73 and 74) are to be classified under Headings Nos. 73-02 and 74-01/02, respectively;
(c) any other alloy of base metals is to be classified as an alloy o£ the metal which predominates by weight over each of the other metals;
(d) an alloy, not being a ferro-alloy or a master alloy, composed of base metals of this Section and of elements not fallinc within this Section Is to be
1274 T HE GAZETTE OF INDIA EXTRAORDINARY [PAHT IItreated as an alloy of base metals of this Section if the total weight of "ucb metals equals or exceeds the total weight of the other elements present;
(e) in this Section, "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting,
4. Unless the context otherwise requires, any reference in this Schedule to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.
5. Classification of composite articlea:
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. For this rurpose:
(a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and
(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.
6. For the purposes of this Section, "waste and scrap" meang waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals.
CHAPTER 73
Iron and steel and articles thereof
NOTES
1. In this Chapter, the following expressions have the meanings hereby as- signed to them:
(a) pig iron and cast iron (Heading No. 73.01):
a ferrous product 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).
However, the ferrous alloys known as "non-distorting tool steels" con- taining, by weight, I19 per cent, or more of carbon and having the charac- teristics of steel, are to be classified as steels, under their appropriate Headings;
(b) spiegeleisen (Heading No. 73'01):
a ferrous product containing, by weight, more than 6 per cent, but not more than 30 per cent, of manganese and otherwise conforming to the specification at (a) above;
(c) ferro-alloys (Heading No. 73-02):
alloys of iron which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metala 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
°—. 2] THE GAZETTE OF INDIA EXTRAORDINARY 12^5a total of more than 10 per .cent. of 'other alloy elements (aluminium, titanium, vanadium, molybdenum, niobium or other elements except copper),
and which do not contain, by weight, more than 90 per cent. (92 per cent, in the case of ferro-alloys containing manganese but no silicon or 96 per cent, in the case of ferro-alloys containing silicon) of non-ferrous alloy elements;
(d) alloy steel (Heading No. 73.15):
steel containing, by weight, one or more elements in the following proportions:
more than 2 per cent, of manganese and silicon, taken together, or
2.00 per cent, or more of manganese, or
2.00 per cent, or more of silicon, or
0.50 per cent, or more of nicke^ or
0.50 per cent, or more of chromium, or 0.10 per cent, or more of molybdenum t or 0.10 per cent, or more of vanadium, or
0.30 per cent, or more of tungsten, or
0,30 per cent, or more of cobalt, or
0,30 per cent, or more of aluminium, or
0.40 per cent, or more of copper, or
0.10 per cent, or more of lead, or
0.12 per cent, or more of phosphorus, or
0.10 per cent, or more of sulphur, or
0.20 per cent, or more of phosphorus and sulphur, taken toge- ther, or
0' 10 per cent, or more of other elements, taken separately;
(e) high carbon steel (Heading No. 73'15):
steel containing, by weight, not less than 0'60 per cent, of carbon and having a content, by weight, less than 0.04 per cent, of phosphorus and sulphur taken separately and less than 0.07 per cent, of these ele- ments taken together;
(f) puddled bars and pilings (Heading No. 73-06/07):
products for rolling, forging or re-melting obtained either:
(i) by shingling balls or puddled iron to remove the slag aris- ing during puddling, or
(ii) by roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron;
(ff) ingots (Heading No. 73-0G/G7):
products for rolling or forging obtained by casting into moulds;
(h) blooms and billets (Heading No. 73-06/07):
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;
(ij) slabs and sheet bars (including tinplate bars) (Heading No. 73-06/07):
semi-finished products of rectangular section, of a thickness not less than 6 millimetres, of a width not less than 150 millimetres and of such dimensions that the thickness does not exceed one-quarter of the width;
1276 THE GAZETTE OF INDIA EXTRAORDINARY [PAH* 11(fc) coils for re-rolling (Heading No. 73 08):
coiled semi-finished hot-rolled products, of rectangular section, not less than 1,5 millimetres thick, of a width exceeding 500 millimetres and of a weight of not less than BOO kilograms per piece;
(I) universal plates (Heading No. 73-09):
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 1,200 millimetres;
(m) hoop and strip (Heading No. 73-12):
rolled products with sheared or unsheared edges, of rectangular section, of a thickncs-3 not exceeding G millimetres, of width not ex- ceeding 500 millimetres and of such dimensions that the thickness does not exceed one-tenth of the width, in straight strips, colls or flattened ~ coils;
(n) sheets and plates (Heading No. 73 13):
rolled products [other than coils for re-rolling as denned in para-
graph (fc) above] of any thickness and, if in rectangles, of a width exceeding 500 millimetres.
Heading No, 73.13 is to be taken to apply inter alia to sheets or plates which have been cut to non-rectangular shape, perforated, corru- gated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other Headings;
(o) wire (Heading No. 73-14):
cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 13 millimetres. In the case of Headings Nos. 73-25, 73-26 and 73'27/28, however, 'wire' is deemed to include rolled products of the same dimensions;
(p) bars and rods (including wire rod) (Heading No. 73-10):
products of solid section which do not conform to the entirety of any of the definitions (h), (ijj, (fc), (I), (m), (n) and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrila- terals with only two sides parallel and the other sides equal.
The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or other deformations produced dur- ing the rolling process correspond to the above definition;
(q) hollow mining drill steel (Heading No. 73-10):
steel hollow bars of any cross-section, suitablo for mining drills, of which the greatest external dimension exceeds 15 millimetres but does not exceed 50 millimetres, and of which the greatest internal dimen- sion does not exceed one-third of the greatest external dimension. Other steel hollow bars arc to be treated as falling within Heading No. 73-17/19;
|
(r) angles, shapes and sections (Heading No. 73-11):
products, other than those falling within Heading No. 73:18, which do not conform to the entirety of any of the definitions (h), (ij), (fc), (1), (in), (n) and (o) above, and which do not have cross-sections In the' form of circles, segments of circles, ovals, isosceles triangles, rec- tangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow.
2. Headings Nos, 73-06/07 to 73-14 are to be taken not to apply to goods of
alloy or high carbon steel (Heading No. 73.15).
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 12773. Iron and steel products of the kind described in any of the Headings Nos. 73-06/07 to 73-15 inclusive, clad with another ferrous metal, are to be classi- fied as products of the ferrous metal predominating by weight.
4. Iron obtained by electrolytic deposition is classified according to its form
and dimensions with the corresponding products obtained by other processes.
Rate of duty
Sub-heading No. and description of
Duration - when rate*
article
Heading . No.
Standard u. K:
of duty arc pro- tective
Other Prefer- ential Areas
(6)
(5)
( 2)
(3)
(4)
"(1)
—nj
73-oi
40%
Pig iron, cast iron and spiegdeiscn, fn pigs, blocks, lumps and similar forms
4 0%
Ferro-alloys. . . ..
73 '02
73'03/05 Scrap, waste metal, shot and angular grit (whether or not graded); wire pellets, iron or steel powders; sponge iron or SLCCI
4 0%
73-06/07 Puddled bars, pilings, ingots, blocks, lumps and similar forms, blooms, billets, slabs and sheet bars (in- cluding tinplate bars), of iron 0 r steel; pieces roughly shaped by forgings, of iron or steel:
(1) Not elsewhere specified
4 0%
..
..
• •
(2) Pieces roughly shaped by forging,
..
6 0%
of iron or steel
Iron or steel coils for re-rolling.
4 0%
73-08
Universal plates of iron or steel.
4 0%
• •
• • 73 09
Bars and rods (including wire rod),
73-10
of iron or steel, hot-rolled, forged, extruded, cold-formed or cold- finished (including precision- made); hollow mining drill steel .
4 0%
Angles, shapes and sections, of iron
73-11
or steel,hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whe- ther or not drilled, punched or made from assembled elements ,
4 0%
Hoop and strip, of iron or steel, hot-
73-12
rolled or cold-rolled .
40%
Sheets and plates, of iron or steel,
73-13
hot-rolled or cold-rolled:
(1) Not elsewhere specified.
4 0%
(2) Tinned sheets and plates .
4 0%
Iron or steel wire, whether or not
73-14
t t
coated, but not insulated .
4 0%
73-15
Alloy steel and high carbon steel in the forms mentioned in Headings Nos. 73-06/07 to 73-14 :
(1) Not elsewhere specified .
Rate of duty which would be applicable had the imported article been made from steel other than alloy steel or high carbon steel.
1278 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIDuration
Rate of duty
Sub-hea.lingNo. and description of article
Heading No.
Yviieil TnLCS
Standard U.K.
of duty arc pro- tective
Other Prefer- ential Areas
( i)
( 2)
(3)
(5)
(4)
73-15 —contd.
(2) High carbon steel strip of thick- ness o- 5 millimetre or less
50%
* •
6o%
(3) Coils for re-rolling, sheets and
..
1 0 0%
plates, of stainless steel
* •
r •'
(4) Grain-oriented electrical steel
sheets and strip .
<10%
*•*
73-16
* *
Railway and tramway track cons- truction material of iron or steel., the following : rails, check-rails, switch blades, crossings (or frogs), crossing piecea, point rods, rack rails, sleepers, fish plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, tics and other material specialised for join- ing or fixing rails
f40%
73'17/19 Tubes and pipes and blanks therc-
for, of iron or steel:
60%
(l) Not elsewhere specified
, #
(2) Drilling tubes and pipes and
t m
* •
4 0%
blanks therefor
(3) Tubes and pipes for boilers falling within Heading No. 84-01/02 and blanks there- for
• •
4 0%
(4) Tubes and pipes sheathed or
4 0%
lined with corrosion-resisting material, such as glass, rubber and plastic . . ..
73-ao
6 0%
Tube and pipe fittings (for example, Joints, elbows, unions and flanges), of iron or steel . . ..
• •
73-2i
Structures, complete or incomplete, whether or not assembled, and parts of structures (for example, hangars end other buildings, brid- ges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, door and window frames, shutters, balustrades, pillurs and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, pre- pared for use in structures, of iron or steel
* •
40%
73-22/23
60%
Reservoirs, tanks, vats, casks, drums, cans, boxes and similar con- tainers for any material, of iron or steel.
73" 24
w t
40%
Compressed gas cylinders and similar pressure containers, of iron or steel
* *
* *
73-25
Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but exclud- ing insulated electric cables
6 0%
50%
73-26
Barbed iron or steelwire; twisted hoop or tingle flat wire, barbed or
&"C. i] THE GAZETTE OF INDIA EXTRAORDINARY 12-taRate of duty
Sub-heading No. and description of
Heading No.
article
Standard U.K.
Duration ••— when ratei of duty are pro- tective
Other Prefer- ential Areas
C2)
Ci)
(3)
(4)
(5)
("
73'26
—jzontd.
50%
6o%
not, and loosely twisted double wire, of kinds used for fencing, of iron or steel . . ..
73-27/28
Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire; expanded metal of iron or steel 6o%
Chain and parts thereof, of iron or
73-29
steel:
6o%
(i) Not elsewhere specified .
40%
2) Mooring chains
• •
Anchors anJ grapnnels and parts
73'3°
..
t M
Thereof, of iron or steel
4°%
73-31
6o%
Nails, tacks, taples, hook-neils, corrugated nails, spiked cramps, studs, spikes and drawing pins, of iron or steel, whether or not with heads of other materials, but not 'including such articles with heads of copper
73-32
Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel 6o%
Other articles of iron or steel:
73'33/4O
100%
(i) Not elsewhere specified .
6o%
(a) Springs and leaves for springs .
..
(3) Rough or semi-finished castings
6o%
6o%
(4) Serai-finished forgings .
CHAPTER 74
,
Copper and articles thereof
NOTES
1. For the purposes of Heading No. 74:01/02, "master alloys" means alloys [except copper phosphide (phosphor copper) containing more than 8 per cent, by weight of phosphorus] of copper with other materials in any proportion, not use- fully malleable and commonly used as raw material in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metal- lurgy of non-ferrous metals.
[Copper phosphide (phosphor copper) containing more than 8 per cent, by
weight of phosphorus falls within Chapter 28 and not within this Chapter].
2. In this Chapter, the following expressions have the meanings hereby assigned
to them:
(a) wire (Heading No. 74-03):
rolled, extruded or drawn products of solid section of any croaa- sectlonal shape, of which no cross-sectional dimension exceeds 8 millimetres;
I 28o THE GAZETTE OF INDIA EXTRAORDINARY tPAH* llyb) wrought bars, rods, angles, shapes and sections (Heading No. 74'03):
rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de- scaling) ; (c) wrought plates, sheets and strip (Heading No. 74-04/05);
flat-tfurfaced, wrought products (colled or not), of which the maxi- mum c.ioss-sectional dimension exceeds 6 millimetres and 'of which the thickness exceeds 015 millimetre but does not exceed one-tenth of the width.
Heading No. 74'04/05 is Lo be taken to apply inter alia to such products, whether or not cut to shape, perforated, corrugated^ ribbed, channelled, polish- ed or coaled, provided that they do not thereby assume the character of articles or of products falling within other Headings,
3. Heading No. 74- 07/08 is to be taken to apply inter alia to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, colled, threaded, drilled, walsted, cone-shaped or finned. Heading No, 74.07/08 is to be taken to apply inter alia to tube and pipe fittings which have been similarly treated.
Rate of duty
Sub-heading No. end description of article
Hcnding No.
Standard
U.K.
Duration - when rates of duty are pro- tective
Other Prefer- ential Areas
( 2)
( i)
(5)
(3)
(4)
(")
74-01/02 Copper matte j unwrought copper (refined or not); copper waste and scrap; master alloys
4 0%
74-03
Wrought bars, rods, angles, shapes and sections, of copper; copper wire :
(1) Not elsewhere specified
6 0%
(2) Bars, rodSjtingles, shapes, sec-
tions and wire of unalloyed copper . . ..
6 0%
5 0%
74'04/05 Wrought plates, sheets, strip and /oil,
6 0%
of copper . . ..
6 0%
Copper powders and flakes
74-06
74-07/08 Tubes and pipes and blanks there- for, of copper; hollow bars of copper.; tube ami pipe fittings (for example, joints, elbows, sockets ;md flanges), of copper :
6"O%
()) Not elsewhere specified
(2) Tubes and pipes and blanks r.hereforj and hollow bars, of nominal bore excecdinp 19 milli- metres . . . ..
4 0%
6 0%
7.1-09/19 Other articles of copper
CHAPTER 75
Nickel and articles- thereof
NOTES
1. In this Chapter, the following expressions have the meanings hereby assigned
to them:
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1281{a) wire (Heading No. 75-02);
rolled, extruded or drawn products oJ! solid section of any cross- sectional shape, of which no cross-sectional dimension exceeds 6 milli- metres.
(6) wrought burs, rods, angles, shapes and sections (Heading No. 15'02):
rolled, extruded, drawn or forged products of solid section of which the maximum cross-sectional dimension exceeds 8 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de- scaling) ;
(c) wrought plates, sheets and strip (Heading No, 75:03):
flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 millimetres, and of which the thick- ness does not exceed one-tenth of the width.
Heading No. 75-03 is to be token to apply inter alia to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other Headings.
2. Heading No. 75-04/OH is to be taken to apply inter alia to lubes, pipes, hollow bars und tube and pipe fittings which have been polished or coaxed, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.
Rate of duty
Heading Sub-heading No. and description of
No.
article
Standard U.K.
Duration when rates of duty arc pro- lectivc
Other Prefer- ential Areas
(2)
a)
(4)
(3)
(5)
(
75'01
Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy; unwroueht nickel (excluding electro-plating anodes); nickel waste und scrap
40%
7.S-C2
..
Wrought bars, rods, angles, shapes and sections) of nickel; nickel wire
60%
75'03
Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes . . ..
60%
75'04/06 Other articles of nickel .
60%
CHAPTER 78
Aluminium and articles thereof
NOTES
1, In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) wire (Huuding No. 76'02):
rolled, extruded or drawn products of solid section of any cross- sectional shape, of which no cross-sectional dimension exceeds 6 millimetres;
(b) wrought bars, rods, angles, shapes and sections (Heading No. 7G'O2):
rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 millimetres and which,
1282 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIif they are flat, have a thickness exceeding one-tenth of the width; also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de- scaling) ;
(c) wrought plates, sheets and strip (Heading No. 76i04):
flat-surfaced, wrought products (coiled or not) of which the maximum cross-sectional dimension exceeds 6 millimetres, and of which the thick- ness exceeds 0'20 millimetre but does not exceed one-tenth of the width.
Heading No. 7fl- 03/04 is to be taken to apply inter alia to such products,
whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other Headings.
2. Heading No. 76-06/07 is to be taken to apply inter alia to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned; also to tube and pipe fittings which have been similarly treated.
Heading Sub-heading No. and description of
Rate of duty
Duration
No.
article
- when rates
Standard
U .K
of duty are pro- tective
Other Prefer- ential Areas
( 2)
(3)
CD
(4)
(5)
(6)
Unwrought aluminium; aluminium
76-01
waste and scrap:
(1) Not elsewhere specified .
40%
December-
2 0%
(2) Unalloyed aluminium in any crude form, including ingots, blocks, slabs, billets, wire bars, shots and pellets
31st, 1971
76-02
Wrought bars, rods, angles, shapes a nd s e c t i o ns of a l u m i n i u m; a l u- m i n i um w i re . . ..
60%
Wrought plates, sheets, and strip of
76-03/04
aluminium; aluminium foil :
(1) Not elsewhere specified .
60%
••
(2) Wrought plates, sheets, strip and foil, of unallpyed aluminium 27l%
Deoeinber- , 31 at, 1971
Aluminium powders and flakes
60%
76-03
Tubes and pipes and blanks therefor,
76* 06/07
of aluminium; hollow bars of alu- minium; tube and pipe fittings (for example, joints, elbows, sockets and flanges), of aluminium
60%
60%
Other articles of aluminium
76-08/16
••
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1283CHAPTER 77
Magnesium and beryllium and articles thereof
Rate ol duty
Sub-heading No. ar>d description of article
Heading No.
Standard U.K.
Duration when rates of duty arc protective
Other Preferen- tial Areas
(6)
( 2)
(4)
(3)
(5)
(0
Magnesium unwrought or wrought,
7y 01/03
..
and articles of magnesium .
40%
Beryllium unwrought or wrought,
77 -04
4 0%
and articles of beryllium
CHAPTER 78
Lead and articles thereof
NOTES
1. In this Chapter, the following expressions have the meanings hereby assigned
to them:
(a) wrought bars, rods, angles, shapes and sections (Heading No.
78-02/06):
rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth, of the width; also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scallng) ;
(b) wrought plates, sheets and strip (Heading No. 78-02/06):
flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 millimetres, of which the thickness does not exceed one-tenth of the width, and which are of a weight exceeding 1,700 grams per square metre.
This Heading is to be taken to apply inter alia to such products, whe- ther or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other Headings.
2. Heading No. 7&.02/0G ia to be taken to apply inter alia to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard
U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( 2)
(6)
(4)
(5)
(3)
( i)
78-01 Unwrought lead (including argenti- ferous lead); lead waste and scrap:
6 0%
(1) Not elsewhere specified
•
4 0%
(2) Unalloyed lead, unwrought
• •
6 0%
Lead wrought and articles of lead
78- 02/06
••
1284 THE GAZETTE OF INDIA EXTRAORDINARY [PART IICHAPTOt 70
Zinc and articles thereof
NOTE
In this Chapter, the following expressions have the meanings hereby assigned to
them:
(o) wire (Heading No. 79-02):
rolled, extruded or drawn products oJ! solid section of any cross- sectional shape, of which no cross-sectional dimension exceeds 6 milli- metres;
(b) wrought bars, rods, angles, shapes und sections (Heading No. 79-02);
rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; also cast or sintered products, of the same forma and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling);
(c) wrought plates, sheets and strip (Heading No. 79-03):
flat-surfaced, wrought products (coiled or not), of which the maxi- mum cross-sectional dimension exceeds 6 millimetres, and of which the thickness does not exceed one-tenth of the width.
Heading No. 70-03 is to be taken to apply inter alia to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, po- lished or coated, provided that they do not thereby assume the character of articles or of products falling within other Headings.
Rale of duty
Sub-heading No. and descriprion'of article
Heading No.
Standard
U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
( 1)
(4)
(6)
(3)
(5)
( 2)
79-01
Unwrought zinc; zinc waste and scrap:
6 0%
(i) Not elsewhere specified
(2) Unalloyed zinc, unwrought .
• •
4°%
79-02
6 0%
Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire .
79-03
40%
Wrought plates, sheets and strip of zinc; zinc foil; zinc powdere and flakes
6 0%
79'04/06 Other articles ol zinc
••
CHAPTER 80
Tin and articles thereof
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(3)
(5)
(4)
V)
W
8o'Oi
Unwrought tin; waste and scrap :
6 0%
(1) Not elsewhere Bpccificd
(2) Unalloyed tin, unwrought
40%
Tin wrought and articles of tin
8o- 02/06
60%
• •
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1285CHAPTER 81
Other base metals employed in metallurgy and articles thereof
NOTE
This Chapter covers, jn addition to tungstenj molybdenum and tantalum, the following base metals; bismuth, cadmium, cobalt, chromium, gallium, germa- nium, hafnium, indium, manganese, niobium (columbium), rhenium, antimony, titanium, thorium, thallium, uranium depleted in U 235, vanadium and zirconium. The Chapter also covers cobalt mattes, cobalt speiss and other intermediate pro- ducts of cobalt metallurgy and cermets.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K. Other
Duration when rates of duty are protective
Preferen- tial Areas
(3)
(4)
(6)
(5)
GO
CD
81*01/04
Tungsten, molybdenum, tantalum and other base metals, wrought or uuwrought, and articles thereof:
60 o
(i) Not elsewhere specified
-•
• •
• •
(z) Unalloyed tungsten, molyb- denum, tantalum and other base metals, unwrought
4°%
CHAPTER 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof
NOTES
1. Apart from blow lamps, portable forges, grinding wheels mounted on frame- works, manicure and chiropody sets, and goods classified in Heading No. 82l07 and handles of base metal falling within Heading No. 82.08/15, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) base metal;
(b) metallic carbides;
(c) precious or semi-precious stones (natural, synthetic or reconstruct- ed) on a support of base metal; 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 falling in the Headings of this Chapter are to be classified with the articles of which they are parts, except parts sepa- rately specified as such and tool-holders for hand tools (Heading No. 84*45/48). However, parts 'of general uso us defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Recognisable blanks of the articles falling in the Headings of this Chapter and blanks of the parts of articles classified in this Chapter by virtue of the first part of this Note are to be classified with the articles or parts of which they are blanks-
Cutting plates for electric hair clippers and blades and heads for electric
shavprs are to be classified under Heading No. 82-OB/15.
3. Sets (other than manicure or chiropody sets—Heading No. 82" 08/15) comp- rising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling within the different Headings of this Chapter, fitted in cabinets, boxes, oases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest rate of duty.
1286 THE GAZETTE OF INDIA EXTRAORDINABY [PART ll*. Cases, boxes and similar containers imported with articles of this Chapter •re to be classified with such articles if they are of a kind normally sold there- with. Cases, boxes and similar containers imported separately are to be classi- fied under their appropriate Headings.
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(3)
(2)
(4)
(5)
( I)
82- 01/04
Hand toolB(forexampIe,spades,hoesj
hewing toolsj scythes and hay knives) of a kind used in agricul- ture, horticulture or forestry; sews (non-mechanical) and blades for hand or machine saws (including toothless saw blades); hand tools, not falllngwithin any other heading of this Chapter, including mounted glaziers'diamonds, pliers5 tinmen's snips, bolt croppers, perforating punches, spanners and wrenches (other than tap wrenches), files and rasps; blow lamps, anvils; vices and clamps, other than accessories for, and partB of, machine tools; portable forges; grinding wheels mounted on frameworks (hand or pedal operated)
6 0%
8a* 05 Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driv- ing), including dies for wire draw- ing, extrusion dies for metal, and rock drilling bits:
6 0%
(1) Not elsewhere specified
(2) Forming tools; rock drilling bits 40%
82-06
Knives and cutting blades, for ma-
chines or for mechanical appliances The rate
applicable to the machine or mecha- nical ap- pliance with which the knife or the cutting blade is designed to bo used.
S2-O7
6 0%
Tool-lips and plates, sticks and the like for tool-tips, unmounted, of wintered metal carbides (forexample, carbides of tungsten, molybdenum or vanadium)
82-08/15
Coffee-mills, mincers, Juice-extrac- tors and other mechanical applian- ces, of a weight not exceeding ten kilograms and of a kind used for domestic purposes in the prepara- tion, serving or conditioning of food or drink; knives (other than
§Et. 2] THE GAZETTE Of INDIA EXTRAORDINARY 1287Rate of duty
Sub-heiiding No. and description of article
Heading No.
U.K.
Standard
Duration when rates of duty are protective
Other Preferen- tial Areas
Ci.
4
(5)
(3)
(6)
82-08/15— contd.
those falling within Heading No. 82-06), scissors, knife and scissor bladesj and other articles of cutlery (including spoons, forks, ladles and similar kitchen or tableware); razor or razor blades (including razor blade blanks, whether or not in strips); manicure and chiropody sets and appliances; handles of base metal for any of the above articles
100%
* 4
CHAPTER 83
Miscellaneous article.': of base metal
NOTE"
In this Chapter, a reference to parts of articles is in n0 case to be taken aa applying to cables, chains, nails, bolts, nuts, screws, springs or other articles Of Iron or steel of a kind described in Heading No. 73.25, 73.29, 73.31, 73.32 or springs and leaves for springs, of iron or steel, nor to similar articles of other base metals (Chapters 74 to 81 inclusive).
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration* when rates of duty are protective
Other Preferen- tial Areas
(2)
(3)
(4)
(1)
(5)
Miscellaneous articles of base metal:
83*01/15
(1) Locks all sorts (including frames incorporating locks, for hand- bags, trunks or the like) and partsthereofjlockkeysj fittings and mountings Of a kind suitable for furniture, doors, staircases, blinds, coachwork, saddlery, trunks, caskets end the like (Including automatic door closers)] hat-racks, hat-pegs, brackets and the like; lamps and lighting fittings, and Parts thefe* of (excluding articles falling within Chapter 85); fittings (for example, clasps, buckles, hooks, eyes and eyelets) of ft kind commonly Used for cloth- ing, travel goods, handbags or outer textile or leather goods j tubular rivets and bifurcated rivets; photograph, picture and similar frames; mirrors of base metal; sign-plates, name-plateB, numbers, letters and other signs . . . . "
too%
(2) Safes, strong-boxes, strong- rooms (including linings and doors thereof); cash and deed boxes and the like; office equip*
THE GAZETTE 6F INDIA EXTRAORDINARY [PAH* ftRate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration1 • when rates of duty are protective
Other Preferen- tial Areas
(3)
(4)
(5)
(a)
(6)
( I)
83-01/15 —contd.
ment (for example, filing Tcabi- nots, racks, sotting boxes, paper trays and paper rests) other than office furniture felling within Chapter 94; fittings for loos: leaf binders, for files or for stationery books; letter clips, staples, indexing tags and similar stationery goods; sta- tuette* ind other ornaments of a kind used indoors; flexible tub- ing and piping; beads and span- gles; bells and gongs, non- electric, and parts thereof, stop- pers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner pro- tectors and other packing acces- sories . . . ..
100%
(3) Wire, rods, tubes, plates, elec-
trodes and similar products, of base raetal 01 of metel carbides, coated or cored with flux mate- rial,of a kind uaed for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
60%
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF
NOTES
1. This Section does not cover;
(a) transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised rubber (Heading No. 40.05/16); or other articles of a kind used on machinery, mechanical or electrical appliances, of unhardened vulcanised rubber (for example, wash- ers) (Heading No. 40-05/16);
(b) articles of leather or of composition leather (Chapter 42) or of fur* skin (Chapter 43), of a kind used in machinery or mechanical appliancea or for industrial purposes;
(c) bobbins, spools, cops, cones, cores and similar supports, of a kind used on machinery, mechanical appliances or electrical goods, falling within Chapter 39, 40, 44 or 48 or Section XV;
(d) perforated cards of paper or paperboard for Jacquard or similar
machines, falling within Chapter 48;
(e) transmission, conveyor or elevator belts of textile material or other articles of textile material of a kind commonly used in machinery or plant (Heading No. 59-16/17);
(/) articles wholly of precious or semi-precious stones (natural, syn- thetic or reconstructed), falling within Heading No. 71-02, 71-03 or 71-12/15;
(0) parts of general use, as denned in Note 2 to Section XVf of base metal (Section XV), of similar goods of artificial plastic materials (which tiro generally classified in Heading No. 39-07);
Sic. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1289(h) endless belts of metal wire or strip (Section XV);
(ij) articles falling within Chapter 82 or 83;
(fc) vehicles, aircraft, ships or boatSj of Section XVII;
(I) articles falling within Chapter 90;
(m) clocks, watches and other articles falling within Chapter 91;
(n) interchangeable tools of Heading No. 82-OS and brushes of a kind used as parts of machines, of Chapter 96; similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapters 40, 42, 43, 45, 59, 68, or Heading No. 69:69); or
(o) articles falling within Chapter 97.
2. Subject to Notes 1 and 3 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles described in Heading No. 84 : 64 Or parts of the following articles falling within Heading No. 85-18/27, namely, (t) Insulators or insulated electric wire and the like, (li) carbon articles used for electrical purposes, or (Hi) electrical conduit tubing and joints therefor) are to be classified according to the following rules:
(a) goods of a kind described in any of the Headings of Chapters 84 and 86 (other than Headings Nos. 84- 65 and 85'28) are in all cases to be classified in their respective Headings;
(b) other parts, If suitable for use solely or principally with a parti- cular kind of machine, or with a number of machines falling within the same Heading (including a machine falling within Heading No. 84-09 or elec- trical goods and apparatus falling within Heading No. 85*. 18/27) are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of Headings Nos. 85-13 and 83'15 are to be classified in Heading No. 85-13;
(c) all other parts are to be classified in Heading No. 64.65 or 85.28.
3. An incomplete machine is to be classified with the corresponding complete machine (and not with parts of such a machine if its parts are separately spe- cified), provided it has the essential character of such a complete machine.
4. A machine (or an incomplete machine classified as if it were complete by virtue of the preceding Note 3) imported unassembled or disassembled ia to be classified as a machine of the corresponding kind.
5. Unless the Headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole and other machines adapt- ed for the purpose of performing two 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,
6. Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same Heading as such machinery or appliances.
7. For the purposes of these Notes, "machine" means any machine, apparatus or appliance of a kind falling within Section XVI.
8. Heading No. 84-66 is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more spe- cific Heading elsewhere in the Schedule.
CHAPTER 84
Boilers, machinery and mechanical appliances; parts thereof
NOTES
1. This Chapter does not cover:
(a) millstones, grindstones and other articles falling within Chapter 68;
I290 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT IIlb) appliances and machinery (for example, pumps) and parts thereof,
of ceramic material (Chapter 69);
(c) laboratory glassware of Heading No. 70-17/18; machinery and app-
liances and parts thereof, of glass (Heading No. 70-20 or 70-21);
(d) heating equipment falling within Heading No. 73-33/40 and similar
articles of other base metals (Chapters 74 to 81); or
(e) hand tools or electro-mechanical domestic appliances, with self-
contained electric motors, of Heading No. 85.05 or 85.O6|07.
2. Subject to the operation of Notes 5 and 6 to Section XVI, a machine or ap- pliance which answers to a description in one or more of the Headings Nos. 84.01/02 to 84.21 and at the same time to a description in one or other of the Head- ings Nos. 84* 22 to 84- 60, is to be classified under the former Heading and not the Jatter.
Heading No. 84117 is, however, to be taken not to apply to:
(o) germination plant, incubators and brooders, falling within Heading
No. 84-28;
(b) grain dampening machines fallng within Heading No. 84.29;
(c) diffusing apparatus for sugar juice extraction falling within Heading
No. 84-30; or
<...
(d) machinery falling within Heading No. 84-40 for the heat-treatment
of textile yarns, fabrics or made up textile articles.
Heading No. 84-17 is also to be taken not to apply to machinery or plant, designed for a mechanical operation, in which the change of temperature, even if necessary, is subsidiary to the main function.
Heading No. 84-10 Is to be taken not to apply to:
(a) sewing machines (Heading No. 84-41); or
(b) office machinery of Heading No. 84- 51/55.
3. Heading No. 84' 62 is to be taken to apply inter alia to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one per cent, or by more than 0.05 millimetre, whichever is less. Other steel balls are to be classified under Heading No. 73*33/40.
4. 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 5 to Section XVI, a machine whose principal purpose 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. 84.59. Heading No. 84.59 is also to be taken to cover 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 combi- nation of such materials.
Sub-heading No. and description of
Rate of duty
Heading No.
article
Standard U.K.
Duration when rates of duty ere protective
Other Preferen- tial Areas
(4)
(3)
(6)
(5)
( i)
84.01/02 Steam and other vapour Generating boilers (excluding central heating hot water boilers capable aho of producing low pressure steam) and auxiliary plant for use with the
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY T.291Rate of duty
Heading No.
Sub-heading No. and description of article
Standard U.K.
Duration when ratts of duty are protective
Other Preferen- tial Areas
(4)
(3)
(5)
(")" CD
(a)
84•01/02 —comd.
same (for example, economises, superheaters, soot removers, gas rccoverers and the like); conden- sers for vapour engines and power units . . . ..
4°%
84-03
Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers
4 0%
34-04/05 Steam engines (including mobile engines, but not ateam tractors falling within Heading No. 87-01 or mechanically propelled road rollers) with self-contained boilers; steam and other vapour power units, not incorporating boilers .
4 0%
Internal combustion piston engines .
84-06
6 0%
84-07
..
..
Hydraulic engines and motors (in- cluding water wheels and water turbines)
4 0%
* *
Other engines and motors 1
84-08
(1) Not elsewhere specified .
4O%
*.
(2) Spring operated or weight
..
4 f
operated motors ,
60%
(3) Jet and gas turbines adapted
m m
* M
for use in aeroplanes
4 0%
..
4 0%
Mechanically propelled road rollers
84-09
84-10
Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devi- ces; liquid elevators of bucket, chain, screw, band and similar kinds:
4 0%
(1) Not elsewhere specified
(2) Delivery pumps fitted with measuring or price calculating mechanism, snch as arc used for supplying petrol or oil, and pumps specially designed for lubricating and washing of vehicles; manually operated pumps . . ..
6 0%
* *
(3) Fuel, oil or water pumps for internal combustion piston engines (including fuel injec- tion pumps) . . ..
)
84-11
Air pumps, vacuum pumps and air or gas compressors (Including motor and turbo pumpB and com- pressors, and free-piston genera- tors for gas turbines); fans, blowers and the like :
* •
4 0%
(1) Not elsewhere specified
••
••
1292 THE GAZETTE OF INDIA EXTRAORDINARY [£ABT WRate" of duty
Sub-heading No. and description of article
Heading No.
Standard j U.K.
Duration when rates of duty are protective
[
Other Preferen- tial Areas
( i)
(3)
(4)
W
Ci)
(6)
84-11 —contd.
6 0%
(2) Gas compressors imported for use in air-conditioning equip- ment . . . ..
(3) Gas compressors imported for use in refrigerating equipment 100%
94%
(4) Exhaust fans and blowers of not less than 65 centimetres sweep; flame-proof fans and blowers . . ..
4 0%
(5) Fans and blowers not falling
within Bub-heading (4) .
6 0%
m m
5 0%
84-12
6 0%
Air-conditioning machines, self-con- tained, comprising a motor-driven fan and elements for changing the temperature and humidity" of air
84-13
Furnace burners for liquid fuel (ato- misers), for pulverised solid fuel or for gas; mechanical stokers, me- chanical grates, mechanical ash dischargers and similar appliances. . . ..
4 0%
Industrial and laboratory furnaces and
B4'I4
ovens, non-electric
4 0%
* •
Refrigerators and refrigerating equip-
84-15
ment (electrical and other) :
(1) Not elsewhere specified
4 0%
..
100%
(2) Domestic refrigerators
94%
84- iS
Calendering and similar rolling ma- chines (other than metal-working and metal-rolling machines and glass-working machines) and cylin- ders therefor . . ..
4 0%
84-17
Machineryf plant and similar labora- tory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distill- ing, rectifying, sterilising, pasteuris- ing, steaming, drying, evaporating, vaporising,condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water- heaters, non-electrical:
(1) Not elsewhere specified
4 0%
6 0%
(2) Machinery and equipment for food and drink other than those used for treating milk; Instan- taneous or storage water-heaters, non-clectrlcel; machinery and equipment imported for use in air-conditioning
S"C. 2] THE GAZETTE OF INDIA EXTRAORDINARY 420$Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of uty Kce protective
Other Preferen- tial Areas
(3)
(4)
CD
(6)
to
84-18
Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases:
(1) Not elsewhere specified
4 0%
12) Air filters; oil or fuel filters for internal combustion piston engines . . ..
60%
84-19
Machinery for cleaning or drying bottles or other containers: machi- nery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machi- nery; machinery forae rating beve- rages; dish washing machines
6 0%
84'30
Weighing machinery (excluding balances of a sensitivity of 5 centi- grams or better), including weight- operated counting and checking machines; weighing machine weights of all kinds:
60%
Ci) Not elscwherejspccified
50°/ ) • •
U) Weigh-bridges; hopper scales forautomatically weighing ma- terials discharged from hopper*
4°%
84-21
Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand blasting machines and similar jetprojecting machines:
Ci) Not elsewhere specified
b 1
4 0%
60%
C2) Spray guns and similar applian- ces for spraying paint, varnish, oil, distemper or cement; fire extinguishers (charged or not)
84*22
Lifting, handling, loading or Un- loading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and tclcfcrics) not being machinery falling within Heading No. 84-23
" •
4 0%
84-23
Excavating, levelling, tamping, bor- ing and extracting machinery, sta- tionary or mobile, for earth, mine- ials or ores (for example, mechani- cal shovels, coal-cutters, excava- tors, scrapers, levellers and bull- dozers); pile-drive rs; snow-ploughs, not self-propelled (including snow- plough attachments) .
4°%
84-24
Agricultural and horticultural machi- neryforsoilprcparationor cultiva-
1 ^4 ***fi 6A2&TTE OF iMDIA EXtfRAOftblNA&T [PART IIRate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K. Other
Duration when rates of duty are protective
Preferen- tial Areas
(3)
(4)
(z)
(5)
(6)
84-24 —contd.
tion (for example, ploughs, harrows, cultivators, seed and fertiliser distributors); lawn and sports ground rollers :
(1) Not elsewhere specified
4°%
6 0%
(2) Lawn and sports ground rollers
84-25
Harvesting and threshing machinery; strew and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry- falling within Heading No. 84-29)
4 0%
• *
84-26
Dairy machinery (including milking
machines) . . ..
4 0%
84 -27 PrebscBj crushers and other machinery of a kind used in wine-making, cider-making, fruit juice prepara- tion or the like . . ..
6Q%
* *
84-28
Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germination plant fitted with mechanical or thermal equip- ment; poultry incubators and brooders
4 0%
# t
84-29
Machinery of a kind used in the bread grain milling indusuy, and other machinery (other than farm type machinery), for the working of cereals or dried leguminous vege- tables
i *
4 0%
84-30
Machinery, not falling within any other heading of this Chapter, of a kind Used in the following food or drink industries; bakery, confec- tionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, flsh, fruit or vegetables (including mincing or slicing ma- chines), sugar manufacture or brewing:
6 0%
(1) Not elsewhere specified
4 •
(2) Sugar manufacturing ?nd re-
fining machinery
4 0%
8-4.31
a • Machinery for making or finishing cellulosic pulp, paper or paper- board
4 0%
Book-binding machinery, including
84-32
bcok-sewing machines
4 0%
84-33
, .
Paper or paperboard cutting machines cf all kinds; other michinery for makinfc up paper pulp, paper or pepcrboard . . ..
4 0%
Sue. 21 THE GAZETTE OF INDIA EXTRAORDINARY • I2Q5Rate of duty
Heading No.
Sub-heading No. and description of article
Standards U.K.
Duration when rates of duty arc protective
Other Preferen- tial Areas
(2)
(3)
( i)
(4)
(5)
(6)
84-34
Machinery, apparatus and accessvries for type-founding or type-setting machinery, other than the machine tools of Heading No. 84.45/48, for preparing or working printing blocks, plates or cylinders; pridt- ing type, impressed ffongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylin- ders and lithographic stones, pre- pared for printing purposes (for example, planed, grained or poli- shed) . . . ..
4°%
Other printing machinery; machinery
84-35
for uses ancillary to priming
4 0%
84.36
Machines for extruding man-niadc textiles; machines of a kind used for processing natural or man-made textile fibres; textile spinjng and twisting machines; textile doubling, throwing and reeling (including we ft-winding) machines
4o%
84.37
Weaving machines, knitting machines and machines for making gimped yarn, tulle, lace, embroidery , trimmings, braid or net; machines for preparing yarns for use on such machines, induing warping and warpsizing machines:
4°%
6 0%
(1) Not elsewhere specified (2) Domestic knitting machines ; machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net
84.38
Auxiliary machinery for use with machines of Heading No. 84.37 (for example, dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or witb ma- chines falling within Heading No. 84.36 or 84.37, (for example, spin- dles and sqindlc ffyers card cloth- ing, combs, extruding nipples, shuttles, hcald and heald-lifters and hosiery needles):
4 0%
(1) Not elsewhere specified . (2) Parts and accessories of ma- chines falling within sub-head- ing No. 84.37(2); •
6°%
84-39
Machinery for the manufacture or finishing of feit in the piece or in shapes, including felthat making machines and hat-making blocks . 4°%
84.40
Machinery lor washing, cleaning, drying, bleaching, dyeing, dress- ing, finishing or coating textile yarns, fabrics or make-up textile articles (including laundry and dry- cleaning machinery); fabric fold- ing, reeling or cutting machines; machines of a kjnd used in the
1296 THE GAZETTE OF INDIA EXTRAORDINARY [PART ttRate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when ratei ofdutyarO protective
Other Preferen- tial Areaa
(4)
( i)
(3)
(6)
(5)
84-40— Contd.
manufacture of linoleum or other Joor coverings for applying the paste to the base fabric or other Bupport; machines of a type used for printing a repe- titive design, repetitive words or overall colour on textiles^ leather, wall-paper, wrapping paper, lino- leum or other materials, and en- graved or etched plates, blocks or rollers therefor:
(1) Not elsewhere specified
4o%
••
(2) Domestic washing machines,
..
6 0%
5°%
laundry and dry-cleaning ma- chinery . . ..
84-41
Sewing machines; furniture specially designed for sewing machines; sewing machine needles:
(1) Not elsewhere specified
4 0% ••
•"
9 0%
(2) Domestic sewing machines
100%
...
84.42
4 0%
Machinery (other than sewing ma- chines) for preparing, tanning or working hides, skins or leather [including boot and shoe machi- nery): (1) Not elsewhere specified
.*
(2) Boot and Bhoe making machi-
4 0%
nery
Convertors, ladles, ingot moulds and
84-43
casting machines, of a kind used in metallurgy and in metal foundries
4 0%
4 0%
Rolling mi'ls and rolls therefor
84-44
84-45/48 Machine-tooU for working metal or metallic carbides, stone, ceramics, concrete, asbestos-cement and like mineral materials or for working glass in the cold, for working wood, cork, bone, ebonite (vulcanite), hard artificial plastic materials or other hard curving materials, other than machines felling within Heading No. 84-49 or 84-5°i accessories and parts suitable for use solely or principally with the above machine-tools, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine-tools; tool holders for any typo of tool or machine-tool for working in the hand
* 4
40%
•
84-49
* "
4 0%
Toolsforworkinginthehand, 'pneu- matic or with self-contained non- electric motor . . ..
*4-5°
40%
Gas-operated welding, brazing, cut- ting pnd surface tempering applian- ces: (1) Not elsewhere specified
^ _ ?_ T HE GAZETTE OF INDIA EXTRAORDINARY 1297ig Sub-heading No. and description of
Rate of duty
Headir, No.
article
Standard U.K.
Duration when rates ofdutyare protective
Other Preferen- tial Areas
(1)
(a)
(3)
(4)
(5)
(S) • ~ •
™ —
84-50— contd.
(2) Hand-operated gas welding, brazing, cutting and surface tempering appliances (blow pipes) 60%
50%
84-51/55 Typewriters, other th"n typewriters incorporating calculating mechani- sms; cheque-writing machines; calculating machines; accounting machines, cash registers, postage- frenking machines, ticket-issuing machines and similar machines, incorporating a calculating device; statistical machines of a kind ope- rated in conjunction with punched cards (for example, sorting, cal- culating and tabulating machines); accounting machines operated in conjunction with similar punched cards; auxiliary machines for use with such machines (for example, p unching and checking machines); otheroffice machines (for example, hectograph or srencil duplicating machines, addressing machines, coin-sorting machines, coin-count- ing pnd wrapping machines, pen- cil-sharpening machines, perfora- ting and stapling machines); parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the above machines:
(1) Not elsewhere specified
60%
f *
{2) Statistical machines of a kind operated in conjunction with punched cards (for example, sorting) calculating and tabulat- ing machines}; accounting machines operated in coniunc- tion with similar punched cards; amdliaiy machines for use with such machines (for example, punching and checking ma- chines) . . ..
60%
84*56
Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other mineral substances, in solid (Including powder and paste) form; machinery for agglo- merating, moulding or shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder and paste form; machines for forming foundry moulds of sand
40%
84-57
Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lampi and electronic and sirruinr tubes and valves . . . 40% • • •
1298 THE GAZETTE OF INDIA EXTRAORDINARY [PART IISub-heading No- and description of
Rate of duty
article
Duration when rates Heading No.
Standard U.K. Other
Preferen- tial Areas
of duty are protective
( i)
(3)
(6)
W
(4)
(5)
84-58
Automatic vending machines (for example, stamp, cigarette, choco- late and food machines'), not being games of skill or chance
• *
60% 5°%
84-59
Machinery and mechanical appliances (except those suitable for use solely or principally as parts of other machines 01 apparatus'), not falling within any other Heading of this Chapter:
(l) Not elsewhere specified
60%
00 Machinery and mechanical appliances designed for the production of a commodity, such as oil, soap or edible fate, artificial plastics, rubbeT or other similar products, electric wires and cables, ropes, baskets and brushes, cigars and cigarettes; machinery for treating metal*} wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing; nuc- lear reactors .
40%
84-60 - Moulding boxes for metal foundry; moulds of a type used for metal (other than ingot moulds), for metal- lic carbides, for glass, for mineral materials (for example, ceramic pastes, concrete or cement) or for rubber or artificial plastic materials
40%
84-61
Taps cocks, valves and similar ap- pli,ncea for pipes, boiler shells, tanaks, vats and the like, including pressure reducing valves and ther- mostatically controlled valves:
(1) Not elsewhere specified
60%
# m
(2) Isolating valves, non-return valves, Baf ety valves, pressure reducing valves, exhaust relief valves, thermostatically con- trolled valves, solenoid operated valves; stajnless steel valves and other valves lined with rubber or other corrosion-resisting ma- terials ; steam traps
40%
• •
all, roller or needle toner bearings:
84-6a
(1) Ball and roller bearings not
elsewhere specified
40%
(2) Ball bearings of all types not exceeding 60 millimetres bore diameter . . . -J £ 1100%
••
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1299Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K.
Duration when rates of duty aio protective
Other Preferen- tial Areas
(4)
(6)
(3)
(5)
CD
84-62— contd.
(3) Roller bearings, including needle roller bearings but excluding adapter roller bear- ings, not exceeding 85 millimetres bore diameter
100%
B463
60%
Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other vari- able speed gears), fly-wheels, pul- leys and pulley blocks, clutches and shaft couplings
84-64 Gaskets and similar joints of metal sheeting combined with other ma- terial (for example, asbestos, felt and papcrboard) or of laminated metal toil; sets or assortments of gaskets and similar iolnts, dissimilar in com- position, for engines, pipes, tubes and the like, put up m pouches, envelopes or similat packings
60%
• *
84 "5
6 0%
Machinery parts, not containing elec- trical connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this Chapter
4 0%
(i) All items of: .
84-66
• •
(a) machinery including prime-
movers,
(fr) instruments! apparatus and
appliances,
(c) control gear and transmission
equipment,
(i) auxiliary equipment, as-well as, all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of
a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
for
(5) project for the exploration
oil or other minerals, and
(6) such other projects as the Cen- tral Government may, having regard to the economic develop- ment of the country, notify in the Official Gazette in this behalf :
1300 THE GAZETTE OF INDIA EXTRAORDINARY [PABT IIRate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K. Other
Duration when rates of duty are protective
Preferen- tial Areas
( I)
GO
(3)
(4)
(6)
(5)
64 66— contd.
Provided these are imported (whe- ther in one or in more than one consignment) against one or more specific contracts, which have been rogistered in advance of their im- portation with the appropriate Custom House in the manner pres- cribed by Regulations which the Central Board of Excise and Cus- toms may make under section 157 of the Customs Act, 1962 (52 of 1962);
(") all spare parts, other raw materials
(including scmi-flnished material), or consumable stores imported, as a pait of a contract or contracts, re- gistered in terms of sub-heading (i), provided the total value of such spare parts, raw materials, and con- sumable Stores does not exceed 10 per cent, of the value of the goods covered by sub-heading (i), and fur- ther provided that such spare parts, raw materials or consumable stores are esaential for the maintenance of the plant or project mentioned in sub-heading (i) .
271%
CHAPTER 85
Electrical machinery and equipment; parts thereof
NOTES
1. This Chapter does not cover:
(a) electricity warmed blankets, bed. pads, foot-muffs and the like; electrically warmed clothing, footwear and ear pads and other electrically warmed articles worn on or about the person;
(b) glass envelops for electric lamps, electronic valves or the like, falling within Heading No. 70-01/16; or
(c) electrically heated furniture of Chapter 94.
2. Heading No. 85-01 includes1 metal tank mercury arc rectifiers but is to be taken not to apply to goods described in Heading No. 85-08 or 85-09 or to the rectifying tubes, valves and mounted semi-conductors of Heading No. 85-18/27.
3. Apart from shavers and hair clippers, Heading No. 85-06/07 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes:
(a) vacuum cleaners, floor polishers, food grinders and mixers, fruit
juice extractors and fans, of any weight;
(b) other machine..,, provided the weight of such other machines doea
not exceed 20 kilograms.
The Heading does not, however, apply to dish washing machines (Heading No. 84:19), centrifugal and other clothes washing machines (Heading No, 84:18 or 84:40), roller and other Ironing machines (Heading No. 84:16 or 84:40 sewing machines (Heading, No. 84:41) or to electro-thermic appliances (Heading No. 85:12).
&:c. i] THE GAZETTE OF I^DIA EXTRAORDINARY 130IRate of duty
Sub-heading No. and description of article
Heading No.
U.K.
Standard
Duration when rates of duty are protective
Other Preferen- tial Areas
(6)
(1)
(4)
(3)
(S)
85-01
Electrical goods of the following descriptions: generators, motors, converters (rotary or static), tians- formers, rectifiers and rectifying apparatus, inductor* ;
(1) Not elsewhere specified .
4 0%
(2) Electric motors other than the following: flameproof motors, variable speed commutator mo- tors, integrally geared motors, motors designed for use in cir- cuits of 400 volts or above and other motors of rated output 1 • 5 kilowatts or above .
6 0%
6 0%
(3) Transformers, other than flame- proof, whose rated input voltage is less than 400 volts, and In- ductors used in circuits of less than 400 volts - .
5 0%
85-02
Electro-magnetB; permanent mag- nets and articles of special ma- terials for permanent magnets, be- ing blanks of such magnets; electro- magnetic and permanent magnet chucks, clamps, vices and similar work holders; electro-magnetic clutches and couplings; electro- magnetic brakes; electro-magnetic lifting heads . . ..
4 0%
6 0%
Primary cells and primary batteries .
85-03
6 0%
85-04
Electric accumulator!
-•
• •
Tools for working in the hand, with
8505
..
self-contained electric motor
6 0 % ..
85-06/07
6 0%
Electro-mechanical domestic applian- ces with self-contained electric mo- tor; shavers and hair clippers, with self-contained electric motor
50%
85'08
J
i
Electrical starting and ignition equip- ment for internal combustion en- gines (including igniiion magijelos magneto-dynamos, ignition coilsj starter motors, sparking plugs anc glow plugs; (dynamos and cut-out i for use in conjunction therewith
60%
85 0?
6O%
Electrical lighting and sigralliij t equipment and electrical wind- screen wipers, defrosters and demis- tcrs, for cycles or moor vehicles
85-10
O t
Portable electric battery and magnet lamps, other than lamps falling within Heading No. 85-09
100%
85-11
Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment "lectric welding, brazing and sol- dtring machines and apparatus and [ similar electric machines and ap- paratus for cutting:
X_f 02 ^ TltE GAZtrfTtf o£ ilsftJlA EX'TRAoRfilNAtltf tpAKT tl
g Sub-heading No. and description of
Ratc of duty
Headln No.
article
Standard U.K.
Duration when rates of duty are protective
Other Preferen- tial Areas
(2)
CD
(3)
(4)
(6)
(5)
(1) Not elsewhere specified
40%
••
••
85-11— contd.
(2) Electrically heated hand sol-
dering and brazing irons
60%
50%
85-12
Electric Instantaneous or storage water heaters and immersion hea- ters ; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances (for example, hair dryers, hair cur- lers, curling tong heaters) and electric smoothing irons; electro- thermic domestic appliances; elec- tric heating resistora, other than those of carbon
60%
• •
5°%
85-I3
Electrical line telephonic and tele- graphic apparatus (including such apparatus for carrier-current line systems)
6 0%
Microphones and stands therefor;
85'14
loudspeakers; audio-frequency elec- tric amplifiers . . ..
6 0%
50%
85-15
Radiotelegraphic and radiotelepho- nic transmission and reception ap- paratus; radiobroadcasting and television transmission and recep- tion apparatus (including those incorporating gramophones) and television cameras; radio naviga- tional aid apparatus, radar appara- tus and radio remote control appa- ratus:
(I) Not elsewhere specified
60%
% t
*•
(2) Radio broadcast receivers In- cluding those incorporating gra- mophones; television reception apparatus
100%
94%
85-16
Electric traffic control equipment for railways, roads orinland water- ways and equipment used for similar purposes in port installations or upon airfields
6 0%
50%
85-17
Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, burglar and fire alarms), other than those of Head- ing No. 85'09 or 85-16
60%
50%
85-18/27 Electrical capacitors; electrical ap- paratus for making and breaking electrical circuits, for the protection of electrical circuits or for making connections to or In electrical cir- cuits; resistors other than heating resistors; switchboards (otherthan telephone switchboards) and con- trol panels -, electric filament lamps and discharge lamps, arc-lamps and electrically ignited photographic flash bulbs; electronic valves and tubes; photocells, mounted tran-
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1303Rate of duty
Heading No.
Sub-heading No. and description of article
Standard U.K.
Duration when rates of duty arc protective
Other Preferen- tial Areas
( 1)
( 2)
(3)
(4)
(5)
85-18/27 —eontd.
Bistors and similar mounted devices incorporating semi-conductors; mounted piezo-electric crystals; insulated electric wire, cable, bars, strip and the like whether or not fitted with connectors; carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes; insulators of any material; insulating fittings for electrical equipment; electrical con- duit tubing and joints therefor, of base metal lined with Insulating material; electrical goods and ap- paratus not falling within any other heading of this Chapter:
6 0%
(1) Not elsewhere specified
5 0%
6 0%
(2) Electrical capacitors, fixed or variable . . ..
(3) Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits or for making connec- tions to or in electrical circuits; resistors; switchboards and control panels:
Provided that the articles BTC designed for uae In circuits of 400 volts or above, or of 20 amperes or above or for use with motors of 1 • 5 kilowatts or above 4 0%
(4) Electric filament lamps and electric discharge lamps (ex- cluding Infra-red and ultra- violet lamps); arc lamps; elec- trically ignited photographic flashbulbs
100%
(5) Insulated (including enamelled or anodised) electric wire, cable, bars, strips and the like (includ- ing co-axisl cable), whether or not fitted with connectors :
Provided that the conductor of any core has a sectional area of 4 • 75 square millimetres or more, If of copper, or has an equivalent conductance, if of any other material
60%
4 0%
(6) Carbon electrodes (including unmachined) for fumaceB and electrolysers, and nipples there- for
(7) Insulators designed for use in an electrical transmission sys- tem of 400 volts or above
4 0%
85-28 ]
fio%
Electrical parts cf machinery and apparatus, not being goods falling within any of the preceding head- ings of this Chapter , . ,
5°%
1304 THE GAZETTE OF INDIA EXTRAORDINARY [PART IISECTION XVll
VEHICLES, AIRCRAFT, AND PARTS THEREOF; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT
NOTES
1. This Section does not cover bobsleighs, toboggans or other articles falling within Chapter 97.
2. Throughout this Section, "parts" and "parts and accessories" are to be taken not to apply to the following articles, whether or not they are identifiable as for the goods of this Section:
(a) joints, washers and the like (classified according to their consti- tuent material or in Heading No. 84- 64);
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in Heading No. 39-07);
(c) articles falling within Chapter 82 (tools);
(d) articles falling within Chapter 83;
(e) machines and mechanical appliances and other articles falling within Headings Nos. 84-01 to 84'' 59, 84161 or 84' 62 and parts of engines and motors falling within Heading No. 84'63;
(f) electrical machinery and equipment (Chapter 85);
(ff) articles falling within Chapter 90;
(h) clocks (Chapter 91);
(ij) arms (Chapter 93);
(fc) brushes of a kind used as parts of vehicles (Chapter 96).
3. References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which are not suitable for use solely or princi- pally 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. Flying machines specially constructed so thBt they can also be used as road vehicles are classified as flying machines. Amphibious motor vehicles are classi- fied as motor vehicles.
5. An incomplete or unfinished article of this Section Is to be classified as the corresponding complete or finished article, provided it has the essential character of such a complete or finished article.
6. Unless otherwise provided, an article of this Section (or an incomplete or unfinished article classified as if it were complete or finished by virtue of Note 5) Imported unassembled Is to be classified as an assembled article of the corres- ponding kind.
CHAPTER 86
Railway and tramway locomotives, rolling-stock and parts thereof; railway and
tramway track fixtures and fittings; traffic signalling equipment of all kinds (not
electrically powered)
NOTE^
1. This Chapter does not cover:
(a) railway or tramway sleepers of wood (Chapter 44) or of concrete (Chapter 68);
(b) railway or tramway track construction material of iron or steel falling within Heading No. 73*16; or
(c) electrically powered signalling apparatus falling within Heading No. 85-16.
Sine. 2"] THE C2AZETTE OF INDIA EXTRAORDINARY j $ 632. Heading No. 86'09 is to be taken to apply inter alia to:
(a) axles, wheels, metal tyre^ hoops and hubs and other parts of wheels;
(b) frames, underframes and bogies;
(c) axle boxes; brake gear;
(d) buffers for rolling-stock; coupling gear and corridor connections;
and
(e) coachwork.
3. Subject to the provisions of Note 1 above, Heading No. 86 . 10 is to be taken
to apply inter alia to;
(a) assembled track, turntables, platform buffers, loading gauges; and
(b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they are fitted for electric lighting.
Rate of duty
Sub-heeding No. and description of article
Heading No.
Standard U.K.
Duration • when rates of duty are protective
Other Preferen- tial Areas
(3)
(4)
(6)
(5)
,"
Rail locomotives and lenders
l w
4 0%
86-01/03
86-04/07 Railway and tramway coaches, vans, wagons and trucks and other rolling-stock . . ..
4 0%
86-08
6 0%
Road-rail and similar containers spe- cially designed and equipped to be equally suitable for Uanst ort by rail, road arid ship
Parts of railway and tramway locomo-
86-09
t t
tives and rolling-slock
4°%
Rpilwny and tramway track fixtures
86-10
and fittings i mechanical equipment, not electrically powered, for sig- nalling to or controlling road, reil or other vehicles, ships or aircraft; parts of the foregoing fixtures, lit- lings or equipment
4 0%
CHAPTER 87
Vehicles, other than railway or tramway rolling-stock, and parts thereof
NOTES
1. The Headings of this Chapter are to be taken not to apply to railway or
tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, tractors are deemed to be vehicles cons- tructed 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.
3. Motor chassis fitted with cabs are to be treated as falling within Heading
No. 87' 02 and not within Heading No. 87-04/06.
4. Headings Nos. 87-09/12 and 87-13|14 are to be taken not to apply to chil- dren's cycles which are not fitted with ball bearings nor to children's cycles which, though fitted with ball bearings, are not constructed in the normal form of adults' cycles. Such children's cycles are to be treated as falling within Chapter 97.
!3o6 T HE GAZETTE OF INDIA EXTRAORDINARY [IWc tlHeading i Sub-heading No. and description of
Rate of duty
article —
No.
Standard U.K.
Duration
when rates
of duty
Other
Preferential
1< are
protective
Areas
(4)
(3)
<*>
(5)
(B) (i)
87-01
Tractors (other than those falling within Heading No. 87-07), whether or not fitted With power take-offs, winches or pulleys:
(l) Not elsewhere specified
4O %
; "
t ,
6 0%
(2) Tractors designed for transport on roads other than earthen roads
87-02
Motor vehicles for thetransport of persons goods or materials (including sports motor vehicles, other than those of Heading No. 87-09/12):
(1) Not elsewhere specified
6 0%
(2) Motor cars arid caravans; other
vehicles designed for the private trans- port of persons • . . .
150%
4 0%
(3) Shuttle cars designed for use in mines . . . . ..
• "
Special purpose motor lorries and vans
87-03
(such as breakdown lorries, fire-engines, fire-escapes, road sweeper lorries, snow-ploughB, spraying lorries, crane lorries, searchlight lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of Heading No. 87-02
6 0%
87-04/06 Chassis fitted with engines, bodies (includ- ing cabs) and parts and accessories of the motor vehicles falling within Heading No. 87-01, 87-02 or 87-03 :
60%
(1) Not elsewhere specified
" *
••
• •
d
40%
• *
(2) Parts designed for the articles coverc by sub-heading Nos. 87-01(1) ant 87-02(3)
• •
87'07 Works trucks, mechanically propelled, c f the types used in factories or warehouse s for short distance transport or handling f of goods (for example, fork-lift truckf and platform trucks); tractors of the type used on railway station platforms parts of the foregoing trucks and tractors . . . . .. 60%
* t
k •
87-08 Tanks and other armoured fighting vehicle motorised, whether or not fitted with weapons, and parts of such vehicles Free
• •
* •
87-09/12 Motor cycles (including scooters), auto- cycles and cycles fitted with an auxiliary motor, with or without side-cars; side cars of all kinds; cycles (including delivery tricycles), not motorised; invalid carriages fitted with means of mechanical propulsion (motorised; or not); parts and accessories of the foregoing articles:
60%
(1) Not elsewhere specified
52j%
• •
S"e. i] fHE GAZfiTTi OF INDIA EXTRAORDINARY 136?Sub-heading No. and description of
Rate of duty
Heading No.
article
Standard U.K.
Duration when rate* of duty arc protective
Other Prefcren- t ial Areas
(6)
( 2)
(3)
(5)
(4)
1
87-09/12 -cdntd.
:s
100%
(2) Cycles (including delivery tricycles); not motorised, and parts and acccssorii of cycles . . . ..
9°%
. 6 0%
(3) Invalid carriages, fitted with means of mechanical propulsion (motorised i or not), and parts and accessories thereof
87'13/14
l .
. 6 0%
Other vehicles (including trailers, bab} carriages and invalid carriages), no' t mechanically propelled, and parts thereof
CHAPTER 88
Aircraft and parts thereof; parachutes; catapults and similar aircraft launching
gear; ground flying trainers
NOTE
"Aeroplanes" means flying machines which are heavier-than-alr and are mechanically propelled, Including those with jet propulsion, but excluding gyroplanes, helicopters and ormithopters. Land planes, seaplanes and amphibians are deemed to be "aeroplanes".
I Sub-heading No. and description of
Rate of duty
article
Headinj No.
Standard U.K. Other
Duraration when rates of duty are protettive
Preferen- tial Areas
( 1)
(3)
(5)
(4)
<*>
(6)
88-01/03 Aircraft and parts thereof:
(1) Not elsewhere specified
4 0%
(2) Aeroplanee and parts thereof
40%
Parachutes and parts thereof and accesso-
88-04/05
ries thereto; catapults and similar aircraft launching gear; ground flying trainers; partB of any of the foregoing articles 40%
CHAPTER 89
Ships, boats and floating structures
NOTE
A hull, unfinished or incomplete vessel, assembled or unassembled, or a
comDlete vessel, unassembled, is to be classified within Headine No. 89-01/03.
Rate of duty
Sub-heading No. and description of
article
-
Heading No.
U.K.
Standard
Duration when rates of duty
are
protective
Other Preferential Areas
(3)
( 2)
(4)
(5)
( i)
(6)
89-01/03 Ships, boats, tugs, and other vessels not elsewhere specified; light-vessels^ fire- floats, dredgers, floating cranes other special purpose vessels; floating docks . . ..
. 40%
1308 THE GAZETTE OF INDIA EXTRAORDINARY [PART Itng Sub-heading No. and description of
Rate of duty
article
Hcadi No.
U.K.
Standard
Duration when rotes of duty are protective
Other Preferen- tial Areas
( 2)
Ci)
(3)
(4)
(6)
(5)
89-04 Ships, boats and other vessels for break-
ing up
40%
Floating structures other than vessels (for
ig-os ;
example, coffer-dams, landing etagcs3 buoys and beacons) .
40%
SECTION xvm
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRU- MENTS; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREOF
CHAPTER 90
Optical, photographic, cinematographic, measuring, checking, precision, medical
and surgical instruments and apparatus; parts thereof
NOTES
1. This Chapter does not cover;
(a) articles of a kind used, in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber, falling within Heading No. 40:05/16, of leather or of composition leather, falling within Chapter 42, or of textile material (Heading No. 59-16/17);
(b) refractory goods of Heading No. 69-03; laboratory, chemical or in-
dustrial wares of Heading No. 69-09;
(c) glass mirrors, not optically worked, falling within Heading No. 70-01/16, and mirrors of base metal or of precious metal, not being optical elements, falling within Chapter 71 or 83;
(d) goods falling within Heading No. 70'01/18 or 70'17/18; (e) parts of general use as denned in Note 2 to Section XV, 0± base metal (Section XV), or similar goods of artificial plastic materials (which, are generally classified in Heading No. 39'07);
(f) pumps incorporating measuring devices, of Heading No. 84-10; weight- operated counting and checking machinery, and separately imported weights for balances (Heading No. 84:20); lifting and handling machinery of Heading No. 84'22; fittings for adjusting work or tools on machine-tools, of Heading, No. 84'45/48, 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); valves and other appliances of Heading No. 84-61;
(g) searchlights and spotlights, of a kind used on motor vehicles, of Heading No. 85' 09, and radio navigational aid or radar 'apparatus of Heading No. 85-15;
(/i) cinematographic sound recorders, reproducers and re-recordera, operating solely by a magnetic process and magnetic sound-heads (Chapter 92);
(Ij) articles of Chapter 97; or (fc) capacity measures, which are to be classified according to the material
of which they are made.
2. An incomplete or unfinished machine, appliance, instrument or apparatus is to be classified with the corresponding complete or finished machine, appliance,
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1309instrument or apparatus, provided it has the essential character of that complete or finished article. '
3. Subject to Notes 1 and 2 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any Heading of this Chapter are lo be classified as follows:
(a) parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of Heading, No. 90:01 or 90.02) of any particular Heading of this Chapter or of Chapter 84, 85 or 91 (other than Headings Nos. 84:65 and 85-28) are to be classified in that Head- ing;
(b) other parts or accessories are to be classified in Heading No. 90' 29 if they answer to the terms of that Heading; otherwise they are to be classi- fied in the Heading appropriate to the machine, appliance, instrument or ap- paratus itself.
4. Heading NO. 90-05/06 is to be taken not to apply to telescopic sights for fit- ting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; 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. 90-16, are to be classified in Heading No. 90'16.
6. Heading No. 90.28 is to be taken to apply, and apply only, to:
(a) instruments or apparatus for measuring or checking electrical quantities;
(b) machines, appliances, instruments or apparatus of a kind described in Heading No. 90.14, 90.15. 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or auto- matically controlled;
(c) instruments or apparatus for measuring or detecting alpha, beta> gamma, X-ray, cosmic or .-similar radiations; and
(d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the ope- ration of which depends on an electrical phenomenon varying according to the factor to be controlled.
7. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold there- with. Cases, boxes and similar containers imported separately are to be classl- fleld under their appropriate Heading^.
Sub-heading No. and description of
Ra'e of duty
Heading No.
article
Standard U.K. Other
Preferential Areas
Duration when rates of duty are protective
(2)
(1)
(3)
(4)
(5)
(6)
Lenses, prisms, mirrors and other opticul
90-01
elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarising material
6 0%
90-02
y applies ent or af they arc
ibleto the iparatus of parts or
Bute of dut instrum which 1 filtings
Lenses, prisms, mirrors and other opti- cal elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.
T0 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT IIig Sub-heading No. and description of
Rate of duty
Headir No.
article
Standar* 1 U.K.
Duration when rate of duty arc protective
Other Preferen- tial Areas
(3)
( i)
(4)
(5)
(6)
(2)
90-03/04
100%
Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, pro- tective or other; frames and mountings of the above articles, and parts there- of . . . . ..
9005/06
60%
Refracting telescopes (monocular and binocular)prlsmatic or not; astronomical instruments (for example, reflecting telescopes, transit instruments and equatorial telescopes) and mountings therefor, but not including Instruments for radio-astronomy
Photographic cameras; photographic flash-
90-07 ]
100%
90%
light apparatus . . ..
90-08 (
••
••
40% 40%
jinematographic cameras, projectors, sound recorders and sound reproducer any combination of these articles: (i) Not elsewhere specified. . . (2) Cinematographic cameras. .
90-09 ]
100%
9 0%
[mage projectors (other than cinemato- graphic projectors) J photographic (except cinematographic) enlargers and reducers . ..
90-10 1
100%
9 0%
apparatus and equipment of a kind used in photographic or cinematographic la- boratories, not falling within any other Heading in this Chapter; photo-copy- ing apparatus (contact type); spools or reels, forfllm; screens for projectors
90-11/12
• •
4 0%
Microscopes and diffraction apparatus, electron and proton; compound optical microscopes, whether or not provided with means for photographing or pro- jecting the image . . ..
90-13 C
60%
••
Iptical appliances and instruments (but not including lighting appliances other than searchlights and spotlights), not falling within any other Heading of this Chapter .
90-14 S
60%
50%
urvcying (including photogrammetrlcal surveying}, hydrographic, navigational, meteorological, hydrological and geo- physical instruments; compasses; ran ge- finders . . . • ••
90-is B
* fe
alances of a sensitivity of 5 centigrams or better, with or with out their weights 40%
90-16 D
tfawing, marking-out and mathematical calculating instruments, drafting machi- nes, pantographs, slide rules, disc cal- culators and the like; measuring or checking instruments, appliances and machines, not ^falling within any other Heading of this Chapter (for exam- ple, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors:
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 13HHcadinj. [ Sub-heading No. and description of
R u le o l ' d L - iy
Mrricle —
No.
Duration when rates of duty
Standard I U.K.
are protective
Other Preferen- tial Areas
( 1)
( 2)
(3)
(4)
(5)
9O- T 6—
rto%
(0 Not. elsewhere specified
so %
(2) Checking instruments, appliances and machines (for example, balancing nineliincs); Profile projectors
40 %
QO- 17/1! i Medical. dental, surgical and veterinary instruments and appliances (including clectromedical apparatus and opthalmic instruments).; mechano-therapy appli- ances; massugc, apparatus, psychological uptitude-tesiing apparatus; artificial res- piration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus; breathing appliances (including go? 1 masks and similar respirators).
60 %
9 0 19
.-
Orthopaedic appliances, surgical belts trusses and the like; artificial limbs, eyes, teeth and other artificial parts oi the body; hearing aids (deaf aids); splints and other fracture appliances .
40%
90- 20 Apparatus based on the use of X-rays or 0 f the tadiatlonsfrom radio-active substan- ces (including radiography and radio- therapy apparatus); X-ray generators: X-ray tubesi X-ray screens; X-ray high . tension generators; X-ray control panels 1 and desks; X-ray examination or treatment tables, chairs and the like . 40%
90*21 Instruments, apparatus or models, design- ed solely for dcmonstrutional purposes (for example, in education or exhibi- tion), unsuitable for other uses.
l-'rce
90-22
4c %
Machines and appliances for testing mech- anically the hurdness, strength, compres- sibility, elasticity and the like properties of industrial materials (for example, me- tal Sj wood, textiles, paper or plastics) .
90-23 Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychromcters, recording or not; any combination of these ins- truments :
40%
:) Not elsewhere specified • • •
0
50 %
60%
(2) Hydrometers, barometers, hygro- meters, psychrometers; any combina- tion of these instruments
o- 24
r
1
t
Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other vari- ables of liquids or gases or for auto- matically controlling temperature (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic ovcil-dreught regulators); not being articles falling within Headinp No. 90-1.| :
40-%
60 %
90-25
(1) Not elsewhere specified (2) Thermostnts and humidistats. Instruments and apparatus for physical or chemical analysis (such as polari- metera, refractometers, spectrometers, gas analysis apparatus; instruments and apparatus for measuring or checking
L 3i2 THE GAZETTE OF INDIA EXTRAORDINARY [PART IISub-heading No. and description of
Rate of duty
rlejdlng No.
article
Sta dard U.K.
Duration when rates of duty are
protective
Other Preferen- tial Areas
(2)
(3) (4)
(5)
(6)
( i)
90 25- contd.
— viscosity, porosity, expansion, surface tension or the like (such as viscometcrs, porosimcters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers, including exposure meters, and calorimeters); microtomes:
(1) Not elsewhere specified
40%
100%
90%
(2) Exposure meters
flO'26
60%
Gas, liquid and electricity supply or pro- duction meters; calibrating meters there- for
50%
90-27
Revolution counters, production counters, taximeters, mileometcrs, pedometers and the like, speed indicators (including magnetic speed indicators) and tacho- meters (other than articles falling within Heading No. 90-14); stroboscopes
60%
5o%
90-28
Electrical measuring, checking, analysing 01 automatically controlling instruments and apparatus:
60%
(1) Not elsewhere specified
50%
(2) Instruments or apparatus for measur- ing or checking electrical quantities and automatic regulators of electrical quantities, if such instruments, appara- tus or regular ors are designed for we In circuits of 400 volts or over
40%
(3) Instruments or apparatus for measur- ing or detecting alpha, beta, gamma, X-ray, cosmic or similar radiation
40%
* "
: to the tcrparta.
The rate applicable L non-electnc coun 6,
(4) Elcctrlcil instruments and apparatus, the non-electric counterparts of which fal] under Heading No. 90-741090-1 90*22 to 90-25 or 90-27.
90-29
••
1 Rate of duty applicable to : the main article of which they 1, are parts or accessories.
Parts or accessories suitable for use solelj or principally with one or more of the articles falling within Heading No. 90 • 23 90-24,90-26, 90-27 or 90-28.
CHAPTER 91
Clocks and watches and parts thereof
NOTES
1. For the purposes of this Chapter, "watch movements"—means move- ments regulated by a.balance-wheel and hairspring and not exceeding 12 milli- metres in thickness measured with the plate and bridges.
2. This Chapter is to be taken not to apply to spring-operated or weight- operated motors not fitted, nor adapted to be fitted, with escapements (Heading No. 84-08).
3. This Chapter does not cover parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), nor similar goods of artificial plastic materials (which are generally classified in Heading No. 39-07). This Chapter also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings or bearing balls. Clock and watch springs are to be classified as clock or watch parts.
S2C. 2] THE GAZETTE OF INDIA EXTRAORDINARY ^ 3 134. Except as provided in Notes 2 and 3, movements and other parts suitable lor use both in clocks or watches and in other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any- other Chapter.
5. Cases, boxes and similar containers imported with articles of thia Chapter are to be classified with such articles if they are of a kind normally sold there- with. Cases, boxes and similar containers imported separately are to be classi- fied under their appropriate Headings,
Sub-heading No. and description of
Rate of duty
Heading No.
article
U.K.
Standard
Other Pre-
Duration when rates of duty arc pro- tective
ferential Areas
(3) (4)
( 2)
(5)
CO
(">
91*01/11
Clocks and watches ol all types; time of day recording apparatus; appa- ratus with clock or watch move- ments or with synchronous motor, for measuring, recording or other- wise indicating intervals of time; time switches with clock or watch movement or with synchronous motor; parts of allthe above article:
100%
(1) Not elsewhere specified .
• •
100%
(2) Watches, all sorts, and parts thereof . . ..
100%
(3) Clocks, all sorts, and parts thereof . . ..
CHAPTER 92
Musical instruments; sound recorders and reproducers; television image and
sound recorders and reproducers, magnetic; parts and accessories of
such articles
NOTES
1. This Chapter does not cover:
(a) film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or not developed (Chapter 37);
(b) parts of general use, as denned in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in Heading No. 3907);
(c) microphones, amplifiers, loud-speakers, head-phones, switches, stro- boacopes and other accessory instruments, apparatus or equipment falling within Chapter 85 or 90, for uae with but not incorporated in or housed in the same cabinet as instruments of this Chapter; sound recorders or reproducers combined with a radio receiver (Heading No, 85-15);
(d) brushes (for cleaning musical Instruments) falling within Chapter 06;
(e) toy instruments (Chapter 97); or
(f) collectors' pieces or antiques (Heading No, 99104/05 or 99'06).
2. For the purposes of this Chapter, an incomplete or unfinished instrument or apparatus is to be classified as the corresponding complete or finished article, provided it haa the essential character of such a complete or finished article.
3. Casea, boxes and similar containers imported with articles of thia Chapter are to be classified with such articles if they are of a kind normally sold there- with. Cases, boxes and similar containers imported separately are to be classified under their appropriate Headings.
t3j4 THE GAZETTE OF INDIA EXTRAORDINARY [PART IISub-heading No, and descri; tion of
Rate of duty
article
Heading No.
Standard U.K.
Duration when rates of duty are pro- tective
Other Prefer- ential Areas
( 2)
(4)
Ci)
(3)
Cs)
92-01/13
Musical instruments including elec-
tronic and similar musicafinBtru- mentaj sound recorders and reproducers; decoy calls and sound-signalling instruments; television image and sound record- ers and reproducers, magnetic; parts and accessories of the above articles . . . ..
100%
SECTION XIX
ARMS AND AMMUNITION; PARTS THEREOF
CHAPTER 93
Anns and ammunition' parts thereof
NOTES
1. This Chapter does not cover:
(a) goods falling within Chapter 36 (for example, percussion capB,
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 artificial plastic materials (which are generally classified in Heading No, 39-07);
(c) armoured fighting vehicles and parts thereof (Heading No. 87'08);
(d) telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported with the firearm on which they are designed to be mounted (Chapter 90);
(e) bows, arrows, fencing foils or toys falling within Chapter 97; or
(f) collectors' pieces or antiques (Heading No. 99'04/05 or 99:06).
2. For the purposes of this Chapter, incomplete or unfinished arms are to be classified with the corresponding complete or finished articles, provided they have the essential character of such complete or finished articles.
3. In this Chapter, "parts thereof" is to be taken not to include radio or radar
apparatus of Heading No. 86* 15,
4. Cases, boxes and similar containers imported with articles of this Chapter are to bo classified with such articles if they are of a kind normally sold there- with. Cases, boxes and similar containers imported separately are to be classified under their appropriate Headings.
Rate of duty
Suli-hearting No. and description of
Heading
article
No.
Standard U.K.
Duration when rates of duty are pro- tective
Other Prefer- ential Areas
(3)
(5)
(4)
( 1)
(a)
TOO%
Arms and ammunition; parts thereof
93-01/07
SSC. 21 THE GAZETTE OF INDIA EXTRAORDINARY UUSECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
furniture and parts thereof; bedding, mattresses, mattress supports, cushions and
similar stuffed furnishings
NOTES
1. This Chapter does not cover:
(a) pneumatic or water mattresses, pillows or cushions, falling within Chapter 89, 40 or 62;
(b) standard lamps, table lamps, wall lamp brackets and other lighting fittings; these are classified according to the constituent material (for example, in Chapter 44, Heading No. 70-01/18 or Chapter 83);
(c) articles of stone or ceramic materials, used as chairs, seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69);
(d) mirrors designed for placing on the floor or ground (for example, cheval-glasses or swing-mirrors) falling within Heading No. 70-01/16;
(e) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in Heading No. 39-07); and safes falling within Chap- ter 83;
(f) .furniture specially designed as parts of refrigerators of Heading No. 84,15); furniture specially designed for sewing machines (Heading No. 84-41);
(0) furniture specially designed as parts of vadio-gramophones, wireless sets or television sets (Heading No. 85,15);
(h) dentists' spittoons falling within Heading No, 90-17/18;
(ij) goods falling within Chapter 91 (for example, clocks and clock cases);
(k) furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or recorders, falling within Chapter 92;
(1) toy furnituro, billiard tables and other furniture specially constructed for games or for conjuring tricks (Chapter 97).
2. The references in this Chapter to furniture are to be taken as applying to articles which are designed for placing on the floor or ground; they will, how- ever, include the following, even if they are designed to be fixed to the wall or to stand one on the other:
(a) kitchen cabinets and similar cupboards;
(b) folding sets and beds;
(e) unit bookcases and similar unit furniture.
3. An article of furniture, whether or not comprising sheets, parts or fittings of glass, marble or other materials, imported unassembled, is to be treated as a single assembled article of furniture, provided that the parts are imported together,
4. In this Chapter, "parts" does not apply to separately imported sheets of glass (including mirrors), of marble or of other stone unless they are combined with other parts which clearly Identify them as parts of furniture,
I3IRate of duty
Heading No.
Sub-heaJingNo. and description of article
Standard
Other
U.K.
Duration •when rates of duty are protective
Preferential Areas
(5)
(6)
( i)
(4)
13)
CO
94-01/04
100%
Furniture, including medical furniture and parts thereof; beddingj mat- tresses, mattress supports, cushions and similar stuffed furnishings
CHAPTER 95
Articles and manufactures of carving or moulding material
NOTE
This Chapter does not rover:
(a) articles falling within Chapter 66 (for example, parts of umbrellas or
walking-sticks);
(b) fans or hand screens, non-mechanical (Chapter 67);
(c) articles falling within Chapter 71 (for example, imitation Jewellery);
(d) cutlery or other articles falling within Chapter 82, whether or not having handles or other parts of carving or moulding materials; the present Chapter applies, however, to separate handles or other parts of such articles;
(e) articles falling within Chapter 90 (for example, spectacle frames);
(f) articles falling within Chapter 91 (for example, clock or watch cases);
((f) articles falling within Chapter 92 (for example, musical instruments
and parts thereof);
(h) articles falling within Chapter 93 (arms and parts thereof);
(Ij) articles falling within Chapter 94 (furniture and part3 thereof);
(k) brushes, powder-puffs or other articles falling within Chapter 96;
(I) articles falling within Chapter 97 (toys, games and sports requisites);
(m) articles falling within Chapter 98 (for example, buttons, cuff-link*,
smoking pipes, combs); or
(n) collectors' pieces or antiques (Chapter 99).
Sub-heading No. and descripdon
Rate of duty
of article
Heading No-
Standard U.K. Other
Preferential
Duration -when rates of duty arc protective
Areas
( 2)
(4)
(5)
(0
(6)
95-01/08 Articles and manufactures of carving or moulding materials; worked un- hardened gelatin (except gelatin falling within Chapter 35) and nrtlcles of unhnrdened gelatin :
(1) Not elsewhere specified
100%
(Z) WorkeJ unharJened gelatin and articles of unhardened gelatin . 5o%
•N
••
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1317CHAPTER 96
Brooms, brushes, feather dusters, powder-puffs and sieves
NOTES
1. This Chapter does not cover:
(a) articles falling within Chapter 71;
(b) brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within Heading No. 90' 17/18; or
(c) toys (Chapter 97).
2. "Prepared knots and tufts for broom or brush making" is to be taken to apply 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 fm-ther minor processes as glueing or coating the butts, or trimming to shape at the top, to render thorn ready for such incorporation.
Duration
Rate of duty
Sub-heading No. and description of article
Heading No.
Standard U.K. Other Preferential Areas
— when rates of duty are protective
(5)
(3)
(6)
(4)
CD
(0
96-01/06 Brooms and brushes (including bru- shes of a kind used as parts of machines); prepared knots and tufts for broom or brush making; feather dusters; powder-puffs and pads for applying cosmetics or toilet preparations, of nny ma- terial; hand sieves and hand riddles, or any material :
(1) Not elsewhere specified
100%
(2) Brushes of a kind used as pnrts
ofmachines
4 0%
CHAPTER 97
Toys, games and sports requisites; parts thereof
NOTES
1. This Chapter does not cover:
(a) Christmas tree candles (Chapter 34);
(b) fireworks or other pyrotechnic articles falling within Chapter 36;
(c) yarns, monofll, cords or gut and the like for fishing, cut to length but not made up Into fishing lines, falling within Chapter 39 or 42 or Section XI;
(d) sports bags or other containers of Chapter 42 or 43; (e) sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61;
(f) textile flags or bunting, or sails for boats or land craft, falling within Chapter 62;
(g) sports footwear (other than skating boots with skates attached), cricket pads, shin-guards or the like, falling within Chapter 64, or gports headgear falling within Chapter 65;
(h) climbing slicks, whips, riding crops or the like, 0: parts thereof (Chapter 66);
(ij) unmounted glass eves for dolls or other toys, falling within Heading No. 70-19;
(k) parts of general use, as defined in Note 2 to Section XV, of baw metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in Heading No. 39-07);
I3i8 THE GAZETTE OF INDIA EXTRAORDINARY [PAUT II(I) bells and gongs, non-electric, and parts thereof, of base metal Chap- ter 83);
(m) sports vehicles (other than bobsleighs, toboggans and the like)
falling within Section XVII;
(n) children's cycles fitted with ball bearings and in the normal form of adults' cycles (Heading No. 87-09/12);
(o) sports craft such as canoes and skiffs (Chapter 89), or their meana of propulsion (Chapter 44 for such articles made of wood);
(p) spectacles, goggles and the like, for sports and outdoor games (Heading No. 9003/04);
(q) decoy calls and whistles (Chapter fl2);
(r) arms or other articles of Chapter 93; or
($) racket strings, tents or other camping goods, or gloves (classified, in general, according to the material of which they are made).
1. This Chapter is to be taken to include articles in which pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only minor constituents.
3. An Incomplete t>r unfinished article is to be classified with the corresponding complete or finished article, provided it has the essential character of that com- plete or finished article.
4. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within this Chapter are to be classified with those articles.
Rtt*c of duty
Sub-heading No. and description of article
Heading No.
U.K.
Standard
Duration when rates of duty ore proactive
Other Preferen- tial Areas
(4)
(2)
(3)
(6)
(5)
97-01/08 Wheeled toys designed to be ridden by children; dolls and other toys; articles for parlour games or fairground amusements; entertainment articles; Chmtmas tree decorations and the like; equipment for gymnastics sports aad outdoor games; hunting ani fishing requisites; travelling circuses, travelling menageries and travelling theatres
IOO%
CHAPTER 98
Miscellaneous manufactured articles
NOTES
1. This Chapter does not cover:
(a) eyebrow and other cosmetic pencils (Chapter 33);
(b) buttons, studs, cuff-links, combs, hair-slides and the like, if made wholly or partly of precious metal or rolled precious metal [subject to the provisions of Note Ha) to Chapter 71] or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71);
(c) parts of general use, as defined in Note 2 to Section XV, of base metaj (Section XV), or similar goods of artificial plastic materials (which are generally classified in Heading No. 39'07);
(d) mathematical drawing pens (Heading No. 90.18); or
(e) toys and other articles falling within Chapter 97.
SEC. 21 THE GAZETTE OF INDIA EXTRAORDINARY 131 o2. Subject to Note 1 'above, the Headings in this Chapter are to be taken to apply to goods of the kind described whether or not composed wholly or parWy of precious metal or rolled precious metal or of pearls or precious or semi-precious stones (natural, synthetic or reconstructed) .
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate Headings.
Sub-hcaiingNo. and description of
Heading
Rate of duty
article
No.
Standard
Duration when rates
U.K. Other Preferential
Areas
of duty arc protective
( i)
( 2)
(6)
(3)
(5)
(4)
9tf Q[/O2
100%
Buttons and button moulds, studs, cuff-link1.;, and press fasteners; ilidc fasteners; blanks and parts of such articles . . ..
98-O3/O9 Pens and pencils, all sorts, and parts thereof; crayons, chalks and similar writing or drawingmatcrials;slatcs and boards; date, sealing and simi- lar stamps, composing sticks and printing sets incorporating such composing sticks, all hand opera- ted ; typewriter and similar libbons and Ink pads; sealing wax; copying pastes with a basJB of gelatin 100%
98-IO/II
100%
Mechanical lighters and similar li- ghters, including chemical and electrical lighters and parts there- of, excluding flints and wicks; smoking pipes, cigar and cigarette holders and partsthereof
9K '12/14 Combs, hair-slides and the like; corset busks and similar supports for articles of apparel or clothing accessories; scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor ,
100%
98-15
100%
Vacuum flasks and other vacuum vessels; parts thereof, other than glass inncrs . . ..
98-1*
100%
Tailors' dummies and other lay figures; animated displays of a kind used for shop window dress- ing
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
CHAPTER 99
Works of art, collectors' pieces, and antiques
NOTEB
1. This Chapter does not cover:
(a) unused postage, revenue or similar stamps of current or new Issue in
India (Heading No. 49,07);
(b) theatrical scenery, studio back-cloths or the like, 01 painted canvas
(Heading No. 59.01/15);
r32o THE GAZETTE OF INDIA EXTRAORDINARY [PART II(c) pearls or precious or semi-precious stones falling within Heading
No. 71.01 or 71.02;
(d) industrial drawings falling within Heading No, 49,04/06; or
(e) hand-painted or hand-decorated manufactured articles.
2. For the purposes of Heading No. 99.01/03, "original engravings, prints and lithographs" means impressions produced directly, in black and whit* or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process; and "original sculptures and statuary" is to be taken not to apply to mass-produced reproductions or works of conventional craftsman- ship of a commercial character,
3. (a) Subject to Notes 1 and 2 above, articles falling within the Headings of this Chapter are to be classified in whichever of those Headings is appropriate and not in any other Heading of this Schedule;
(b) Heading No. 99-06 is to be taken not to apply to articles falling wi+hin the
preceding Headings of this Chapter.
4. Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.
Sub-headingNo. and description of
Heading
Duration
Ratc^of duty
article
No.
Standard U.K. Other Preferential
Areas 1
when rites of duty i ti protectiTt
( 2)
( i)
(")
. (3)
(4)
(5)
99101/03 Paintings, drawings and pastels, executed entirely by hand; original engravings, prints and lithographs; original sculptures and statuary
100%
99-04/05 Postage, revenue and similar stamps (including stamp-postmarks and franked envelopes,letter cards and the like),used,orif unused, not of current or new issue in India; collections and collectors' pieces of zoological,botanical,mincraloglcal, anatomical, historical, archaeolo- gical, paleontologlcal, ethnographic or numismatic interest
1-ree
Antiques of an age exceeding one
99-06
100%
hundred years . . ..
SECTION XXII
CHAPTER 100
Passengers' baggage; personal importations by post or air; ship stores
Rate of duty
tf uiitig No.
Sub-hea.lingNo. and description of ^ article
Standard
Other
U.K.
Duration -when rates! of duty are] protectlv*
Preferen- tial Areas
(4)
( 1)
1-0
(5)
loo-ot All dutiable articles imported by a passenger as baggage, even if speci- fied elsewhere, but excluding the followlngarticles,namely,(i)motor|| vehicles, (") alcoholic drinks
100%
See. 2] THE GAZETTE OF INDIA EXTRAORDINARY 13^Headini
Duration
Rste of duty
Sub-heading No. and description of •rticle
No.
Standard U.K.
- when rates of duty "re • protective
Other Preferen- tial Areas
( i)
( 2)
(3)
(6)
(4)
(5)
All dutiable articles, even if else- where specified, intended for per- sonal use, imported by post or air^ and exempt from any prohibition in respect of the import thereof under the Imports and Exports (Control) Act, 1947 (18 of 1947), but excluding alcoholic drinks :
(1) Drugs and medicines
50%
100%
(2) Others^ . . ..
100-03 The following articles of stores in board a vessel or aircraft 011 which duly is leviable under the Customs Act, 1962 (52 of 1962), even if elsewhere specified, namely :
(1) Prepared or preserved meat, fish and vegetables; dairy products; soups; lard; fresh fruits .
2 5%
(2) All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco p r o d u c ts . . ..
100%
THE SECOND SCHEDULE—EXPORT TAHIFF
(See section 2)
General Explanatory Note
The abbreviation "%" in any column of this Schedule, in relation to the rate of duty, indicate 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 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column.
Rate of duty
Handing
Description of article
No.
( 2)
(3)
( i)
1 Coffee
. 50 paiseperkilogram.
2 Tea
. 1 5% leas 55 paise per kilogram or Ra. 1-70 per kilr>graoi; whichever is less.
B l a ck p e p p er . . ..
. Rs. 1'25 per kilogram.
3
O i l c a k e*
. Ra. 125 per tonne.
4
D c - o i l ed g r o u n d n ut m e al ( s o l v e nt extracted
5
. Rs. 125 per tonne.
variety)
6
. 75 paiseperkilogram.
Tobacco unmanufactured
Sillimanite . . . ..
• 20%
7
13^2 THE GAZETTE OF INDIA EXTRAORDINARY [PART ilHeading Description of article
Rate of duty
No.
(2)
( i)
(3;
8 K y a n i tc
Rs. 40 per tonne.
M i c a> a ll s o r ts . . . ..
4 0%
9
10 S t e a t i te ( t a l c)
2 0%
M a n g a n e se o re . . . . ..
II
Rs. 20 per tonne.
12
(0 Lumpy iron ore
Rs. 10'5o per tonne.
(t'l) Iron ore fines (including blue thist) .
Rs. 4 per tonne.
Chrome concentrates - . . ..
Rs. 15 per tonne.
13
Manganese dioxide
2 0%
14
15
("') Hide3j skins and leathers, tanned and untanned all sorts, but not including snake skins and manufactures of leather
1 0%
(it) Snake skinB
2 5%
16 Raw cotton . . . . . ..
K.S 1000 ner tonne
Cotton waste (all sorts)
4 0%
17
18 Jute manufactures (including manufactures of Bimlipatam jute or of mesta fibre), when not Jn actual use as coverings, receptacles or bindingSj for other goods:
( i) N ot elsewhere specified •
Ra. 150 per tonne.
(2) Carpet backing .
Rs. 600 per tonne.
(3) Other hesaian cloth and bags .
Rs. 200 per tonne.
(4) Jute canvas, jute webbing, jute tarpaulin
cloth and manufactures thereof
Rs. 500 per tonne.
;5) Sacking cloth and bags . . ..
Rs. 150 per tonne.
[fi) Twistj yarn, rope and twine
Rs. 150 per tonne.
Coir fibre and yarn
19
SSc. 2] THE GAZETTE OF INDIA EXTKAORD1NAKY 1323STATEMENT OF OBJECTS AND REASONS
Tne rates of customs duties on goods imported into or exported from India are specified, in the Schedules to the Indian Tariff Act, which was enacted as long ago as in 1934. The substantive provisions of this Act have been amended on several occasions, and its two Schedules have been amended even more frequently. With the implementation of successive Five Year Plans, the progress made in industrial growth and economic development, and the substantial changes in the composition and pattern of India's external trade, the need has boon increasingly felt in recent years for a revision of the Indian Customs Tariff Nomenclature in order to bring it in line with contemporary conditions. The present Indian Customs Tariff is based on the Draft League of Nations Nomenclature of 1931. A large number of countries and territories of the world have now based their tariffs on a more recent international pattern known as the Brussels Tariff Nomenclature.
2. The Indian Tariff (Amendment) Act, 1949 was enacted for the pur- pose of giving effect to the tariff concessions agreed to by India under the General Agreement on Tariffs and Trade (GATT). This was framed as a temporary Act, some provisions of which have to be extended from year to year. The existence of this as a separate enactment has been found to give rise to practical difficulties. Further, it has been found more convenient to give effect to the GATT concessions (which are deemed to be of a temporary character) through exemption notifications under the Customs Act, 1962, rather than by amending the statutory Tariff.
3. The Tariff Revision Committee, which was set up by Government to conduct a comprehensive enquiry into the structure of the Indian Customs Tariff and recommend the lines for its improvement and revi- sion, had suggested that the Import Tariff Schedule should be revised and based broadly on the Brussels Tariff Nomenclature, making such contractions or expansions thereto as were necessary to suit the needs of India, The Committee had also suggested certain changes, mostly of a drafting character, to the substantive provisions of the Tariff Act and to the Export Tariff.
4. Government have agreed that the Tariff Nomenclature and the pro- visions of the Indian Tariff Act, 1934 and the Indian Tariff (Amendment) Act, 1949, need to be revised on the lines recommended by the Com- mittee. They accordingly consider it necessary to have a new enactment which will consolidate and replace the two Acts mentioned above. The main features ot the Bill are as under: —
(i) The substantive provisions of the Bill are as in the Indian Tariff Act, 1934, with some minor changes arising mainly out of the recommendations of the Tariff Revision Committee.
13^4 *ttE GAZETTE OF itfDlA EXTRAORDINARY [i*AHt II(ii) In the Import Tariff (the First Schedule) the description of articles is based on the Brussels Tariff Nomenclature. In regard to rates of duty, the First Schedule seeks to preserve the existing duty structure and also the preferences under the United Kingdom-India Trade Agreement of 1939. As in the present Schedule, the effective rates of duty in certain cases (as for instance on GATT items) would be provided through exemption notifications under the Customs Act, 1962.
(Hi) The Export Tariff (the Second Schedule) is the same as the existing Schedule but items and rates of duty which are no longer effective have been omitted and the remaining items have been arranged on the pattern of the Brussels Tariff Nomenclature.
5. The notes on clauses explain the provisions of the Bill.
NEW DELHI;
B. R. BHAGAT.
The 1st December, 1969.
PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 OF THE CONSTITUTION OF INDIA
[Copy of letter No. 56 (3)-Tar[69-1, dated the 10th December, 1969 from
Shrl Bali Ram Bhagat, Minister of Foreign Trade to the Secretary, Lok Sabha.]
The President, having been informed of the subject matter of the Customs Tariff Bill, 1969, recommends under clauses (1) and (3) of article 117 of the Constitution of India, the introduction of the Bill in, and the consideration of the Bill by, the Lok Sabha.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1325Notes on clauses
Clause 2 corresponds to section 2 of the Indian Tariff Act, 1934 (here- after referred to as "the existing Act") and provides that the rates at which duties of customs shall be levied under the Customs Act, 1962, shall be specified in the First and Second Schedules to the Bill,
The First Schedule specifies the rates of import duty and is in replace- ment of the First Schedule to the existing Act. The Schedule is broadly based on the Brussels Tariff Nomenclature, but the individual headings of that nomenclature have been either merged or sub-divided to accord with the pattern of India's import trade. As with the Schedule to the existing Act, the statutory rates of duty shown in this Schedule have to be read with exemption notifications issued under the Customs Act, 1962, giving effect to temporary duty reductions in respect of particular articles.
The columns of the Schedule are broadly as in the First Schedule to the existing Act. However, the third column in the existing Schedule, headed "Nature of duty" has been omitted, as it is found to be redundant. The headings of the other columns have been revised in order to make . them more precise.
The Second Schedule specifies the rates of export duty and is in re- placement of the Second Schedule to the existing Act. The existing Schedule has been rationalised by (a) omitting items on which export duty has been removed by exemption notifications, and which are thus no1 longer effective; (b) omitting the heading relating to mercury, which has not been exported for the last several years; (c) showing the maxi- mum effective rate of duty on headings where the duty has been re- duced by notification; and (d) arranging the entries in the order found in the Brussels Tariff Nomenclature.
In specifying the rates of duty in the Schedules, every effort has been made to see that there is no change in the rate of duty on particular commodities. In certain cases, an entry includes one or two articlea which at present bear a lower rate of duty than that shown against the entry. This is the case, for Instance, on commodities on which a lower rate of duty is levied by virtue of the General Agreement on Tariffs and Trade (GATT). Since it would not be practicable to have separate head- ings for commodities of negligible importance in import or export trade, the appropriate rates of duty will, in the case of such commodities, be regulated through a notification under section 25 of the Customs Act, 1962.
Clause 3 provides for the levy of additional duty on an imported article to counterbalance the excise duty leviable on the like article made indigenously, or on the indigenous raw materials, components or ingre- dients which go into the making of the like indigenous article. This provision corresponds to section 2A of the existing Act, and is necessary to safeguard the interests of the manufacturers in India.
1326 THE GAZTCTTR OF INDIA EXTRAORDINARY [PART IIClause 4 makes provisions in regard to the eligibility for assessment of imported articles at preferential rates of duty in accordance with the provisions of the United Kingdom-India Trade Agreement of 1939. It corresponds to section 3 of the existing Act. The clause introduces the term "other preferential areas" to cover the erstwhile British Colonies, now independent, to which preferential treatment continues to be accord- ed. The provision in the existing Act for cases where a certificate of origin is not produced at the timi of importation has been omitted, as such cases are covered by sections 18, 27 and 28 of the Customs Act, 1P62, relating to provisional assessment, refunds, etc. The clause has also1 been amplified to cover goods on which a preferential rate of duty is admissible by virtue of a notification.
Clause 5, sub-clause (1) is a new provision on the analogy of section '•i of the existing Act (cf. clans-; 4 above). This sub-clause seeks to en- able Government to make rules specifying the conditions for concessional assessment under trade agreements c'uch as the GATT and the Tripartite Agreement, as a result of which rkity concessions are generally provided for by notification. This provision is being made sufficiently flexible to permit rules of varying nature, depending on the nature of the agreement.
Sub-clause (2) lays down that the: decision of the Central Government as to whether any trade agreement applies or has ceased to apply to any country or territory shall be final. This corresponds to section 8 of the Indian Tariff (Amendment) Act, 1949.
tJEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1327duty on wheat and wheat flour, have become obsolete and have been omitted.
Clause 8 makes provision for the emergency power of the Central Government to increase or levy export duties on specified articles. This clause corresponds to section 4A of the existing Act.
Clause 9 seeks to empower the Central Government to impose an addi- tional import duty on bountyfed articles. This clause corresponds to section 8 of the existing Act, with the addition that in determining the amount of bounty available to the foreign exporters, the Central Govern- ment may have such inquiry made as it may consider necessary.
Clause 10 makes provision for laying before Parliament rules made under the Act. This corresponds to section 11A of the existing Act, with modifications to make it accord with recent practice.
Clause 11 is a transitory provision to ensure a smooth change to the revised nomenclature and to ensure that Government's international com- mitments are honoured. While every effort has been made to ensure that the revision of the nomenclature does not result in a change in the rate of duty on any article, or in the reduction of an existing tariff preference or the creation of a new preference, the possibility cannot be overlooked that some unintentional departures, which might be at variance with a trade agreement such as the GATT or the United Kingdom-India Trade Agreement, may come to notice. This provision would enable Govern- ment to take prompt corrective action in such cases, without the need for separate legislation. The provision will be in force for a period of one year after the coming into force of the Act. This would allow suffi- cient time for any unintentional departures to be rectified.
Clause 12 is a repealing clause with a provision for saving the existing rules, notifications, etc, which are not inconsistent with the provisions of the Bill.
Clause 13 seeks to amend sections 12 and 14 of the Customs Act, 1962, and is consequential on the replacement of the existing Act by a new Act.
1328 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIFINANCIAL MEMORANDUM
The effect of clause 2 of the Bill will be the replacement of the existing Customs Import Tariff Schedule by a revised Schedule, The revised Schedule is based on the International Nomenclature known as the Brussels Tariff Nomenclature. While the present duty structure is being maintained, the arrangement and the wording of the headings in the revised Schedule will differ very considerably from that in the existing Schedule.
2. The new Schedule would have to be administered by the Customs Department under the Ministry of Finance (Department of Revenue and Insurance). This would involve some additional work in the Customs formations, in advising the public on various matters relating to the revised Schedule. In order to handle this extra work, the Public Relations Offices in the Collectorates at Bombay, Calcutta, Madras, Cochin, Delhi and Baroda would each need augmentation by one appraiser and one typist. There is also expected to be some increased work in the Ministry of Finance (Department of Revenue and Insurance) in dealing with references arising out of the new tariff. Provision is being made for a post of Senior Analyst with a Stenographer for this purpose.
3. One of the advantages of basing the Customs Tariff on the Brussels Tariff Nomenclature is that there would be uniformity in the classifica- tion of the same article In different countries using that nomenclature. However, in oTder to ensure that there is such uniformity, it would be necessary to keep in touch with the central organisation responsible for the nomenclature, namely the Customs Co-operation Council, and to sub- scribe for the explanatory notes and other literature published by that, organisation in connection with the nomenclature.
4. Consequent on the present Bill becoming law, it will be necessary for the Director-General of Commercial Intelligence and Statistics under the Ministry of Foreign Trade to bring out a fresh issue of the "Customs Tariff" rearranged in accordance with the revised classification. This publication is essential for the day-to-day use of the public and officials concerned with customs duties. A considerable amount of work would be involved in compiling this revised issue, and this would necessitate the employment of some staff in the office of the Director-General of Commercial Intelligence and Statistics for a period of about four months.
5. The Bill, if enacted and brought into operation, would involve additional expenditure towards staff in the Ministry of Finance (Depart- ment of Revenue and Insurance), in the Collectorates under that Minis- try, and in the Department of Commercial Intelligence and Statistics and also towards the purchase of publications of the Customs Co-opera- tion Council. Some items of miscellaneous and contingent expenditure can also be expected. The additional expenditure will be approximately
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1329Rs. 40,220 (non-recurring) and Rs. 1,05,000 per annum (recurring), as shown below:—
A.—Non-recurring expenditure:
I. In the Ministry of Finance (Department of
Revenue and Insurance) and in the
Collectorates dealing with customs :
Copies of B.T.N.j Explanatory Notes and Alphabetical Index and similar literature. . .. . Rs. 34,000
II. In the Department of Commercial Intelli-
gence and Statistics, Calcutta:
Cost
Annual
No.
(for four months)
emoluments
Rs.
Rs.
1
Officer on Special Duty
8,160
2,720
I
Investigator . . .
4,800
1,600
IjOOO
2
Typists
2,850
6,220
TOTAL :
4Oj22O
B.—Recurrlns expenditure:
No.
Annual emoluments
Cost per annum
Rs.
Rs.
In the Ministry of
Finance (Department of
Revenue and Insurance):
1
i4)Ooo
14,000
Senior Analyst
1
Stenographer .
4,000
4,000
In the Collectorates
dealing zaith Customs:
Appraisers .
6
9,000
54,000
6
Lower Division Clerks
3,000
18,000
Incidental expenses, Contingencies, etc.
15,000
TOTAL .
1,05,000
1330 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIMEMORANDUM REGARDING DELEGATED LEGISLATION
Sub-clause (3) of clause 3 enables the Central Government to make rules for determining the additional duty leviable on an imported article, such duty being on account of the excise duty leviable on raw materials, components or ingredients used in the production or manufacture of a like article in India. This follows section 2A(2) of the existing Indian Tariff Act. 1934 (32 of 1934).
2. Sub-clause (2) of clause 4 enables the Central Government to make rules for determining if any article is the produce or manufacture of the United Kingdom or of any other preferential area for the purpose of levying a preferential rate of revenue duty. This follows section 3(2) of the existing Act.
3. Sub-clause (1) of clause 5 enables the Central Government to make rules for determining the origin of goods for assessment at the lower rate provided for under any trade agreement with a foreign country. This is on the analogy of section 3(2) of the existing Act.
4. Sub-clause (2) of clause 9 enables the Central Government to make rules for the identification of bountyfed articles and for the assessment and collection of the additional duty leviable thereon.
5. The aforesaid matters in respect of which rules will be made are matters of procedure and detail and it would not be practicable to provide for these In the Bill itself. The delegation of legislative power is thus of a normal character.
S. L. SHAKDHER,
Secretary.
HUNTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD.
NEW DELHI AND PUBLISHED BY THE MANAGER OP PUBLICATIONS, DELHI, 1 9 69
- 01/07 Wheat, rice, maize and other cereals . Free •• •• •- ↩
- or garnctted (including pulled or • fi) Not - «lb4whfti(f spetifiidi • • • - • i •, • (2) Wool, raw, and wool tops , 40%. 33-oft/io Yum of sheep's or lambs' wrtol;,- of hqrsehair or of other animal hair 100% i Watven fabrioii'Of-Bhe^p'gior l«mbs' wool, of horsehair or of other animal ' hair . • , . . . !, . , * .:. ↩
- rrg Change of' coliiur. •; Hfeadihg'Kio. 39 • 01 / '•••^S'isi 'also to'b'fe''taken nof."t6:app^ "to: •• r(Hj transmission, conveyor or'..elevator"'beltinB; of a thiCItn^S "6t leM than 3 millimetres; or ↩
- 8f a k\nd cqmmonly usecj in machinery or pliant . . , ↩
- impose a protective duty on any imported goods. It also makes provision for a Bill to be introduced sub- sequently in Parliament. This corresponds to section 3A of the existing Act, except that subsection (2) of that section has been modified to make it clear that the protective duty levied under this section is inclu- sive of, and not in addition to, the duty already specified in the First Schedule. Clause 7. sub-clause (1) lays down that a protective duty shall have effect only up to and inclusive of the date specified in the First Schedule. This corresponds to section 11 (1) of the existing Act. Sub-clauses (2) to (4) empower Government to modify the rate of duty on a protected article and to obtain the subsequent approval of Parliament to such modification. This provision broadly corresponds to section 4 of the existing Act. The provision in sub-clause (3) for obtain- ing Parliament approval is new, as there is no such provision in the existing Act. ' ' "" The clause thus incorporates parts of sections 4 and 11 of the existing Act. The remaining provisions of these two sections, which have become redundant, have been omitted. Out of the present section 4, the proviso to sub-section (1), governing cases where there may be different pro- tective rates for British and non-British goods., has been found unneces- sary in practice and is therefore being omitted. Sub-sections (2) and C3), making special provisions regarding the duty on cotton fabrics of British manufacture, have also' become ineffective and have been omitted. Similarly, sub-sections (2) and (X) of existing section 11, relating to the ↩