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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 he levied under the

Customs Act, 1962, are specified in the First and Second Schedules.

52 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)

on a like article If produced or manufactured in India or, if a like article is not so produced or manufactured, which would 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), th'e Central Government shall have regard to the average quantum of the excise duty payable on tho 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 anv other law for th? time "*" being in force.

52 of 1962.

(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 may be, apply to the duty charge- able under this section as they apply in relation to the duties leviable under that Act.

Levy of

duty

where

52 of 1982.

standard

rate and

prefera"<

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 notified 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.

(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) shad, 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. (1) 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.

60 of 1951.

Power of Central Govern- ment to levy protective duties in certain cases.

6. (1) 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

Parliament 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 ineffective 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 ox 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.

9. (J) 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 directly from the country Addi- tional Import duty on bounty- fed articles.

of 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 manuiacture 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, trom 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 ot any additional duty imposed upon the importation thereof under sub-section (I).

{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 be laid 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 ior 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 (1) 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 1949.

Repeal and saving.

(2) Notwithstanding the repeal of any of the Acts mentioned in sub- section (2), 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 62 of 1962. 13, In the Customs Act, 1962, in sub-section (7) of section 12 and in sub-section (7) of section 14, for the words and figures "Indian Tariff Act, 1934", the words and figures "Customs Tariff Act, 1969" shall be substituted.

THE FIRST S C H E D U L E — I M P O RT TAHIFF

(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 a-j 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 thp 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.

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 1

Live AnimaU

NOTE

This Chapter covers alJ 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.

Rale of duty

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration 'V, when rates of duty arc protective

Oiher Preferen- tial Areas

(5)

(4)

(6)

(3)

(1)

W

60%

Live animate Including live birds

oi-01/06

••

••

••

CHAPTER 2

Meat and edible meat offals

NOTE

This Chapter does not cover:

(a) 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 unrendered pig fat and unrendered poultry

fat (Chapter 15).

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)

( i)

(6)

(3)

(4)

(5)

02' 01/06

Meat including edible meat offals and unrendered pig and poultry fat, fresh, chilled, frozen, salted, in brine, dried or smoked

100%

CHAPTER 3

Fish, crustaceans and molluscs

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 5); or

(c) caviar or caviar substitutes (Chapter 16).

Pate of dmy

Heading No.

Sub-headiDg No. and description of article

Standard U.K.

Duratkn when rales ofduty ere protective

Other Preferen- tial Ares"

(

W

CD

CO

C4)

03'01/03

Fieh, 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 or dried; crustaceans, inshcll, simply boiled in water

6o%

CHAPTER 4

Dairy produce; birds' eggs; natural honey

NOTE

"Milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt

and similar fermented milk.

Rale 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

(3)

(6)

( i)

(4)

(5)

W

Milk, cream, butter (including ghee),

04" 01/04

cheese and curd:

60%

(i) Not elsewhere specified

..

..

(2) Milk powder

60%

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 wjthin Chapters 41 and 43; it covers skins and other parts of birds with their feathers or down, provided they arc either unworked, or merely cleaned, disin- fected or treated for preservation, but not otherwise mounted or worked.

3, 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

Orher Preferen- tial Areas

(6)

(2)

(4)

(5)

(3)

(1)

05-01/15

Products of animal origin, not 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):

6 0%

(1) Nor elsewhere specified

6 0%

(2) Ivory, unmanufactured

••

5°%

SECTION II

VEGETABLE PRODUCTS

CHAPTER 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

NOTES

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 do*¹¹; 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

Heading No.

Sub-heading No. and description of article

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(2)

(5)

{{^{{FOOTNOTE (1)}}}}

(3)

(6)

(4)

06-01/04

Living plants and parts thereof, suit-

6 0%

able for planting or for ornament al purposes; florists'wares

CHAPTER 7

Edible vegetables and certain roots and tubers

NOTE

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) floura of peas or other dried leguminous vegetables and flour, meal

and flakes of potato falling within Heading No. 11-03/09.

Sub-heading No. and description of

Rate of duty

Heading No.

article

Standard U.K.

Duration when rates of duty are protective

Odier Preferen- tial Areas

(5)

(4)

(6)

(3)

CO

W

O7101/06

Vegetables, fresh, dried, dehydrated

or evaporated, provisionally preser- ved but not specially prepared for immediate consumption, dried leguminous vegetables, including pulses, shelled or unshellcd; roots and tubers with high starch content; sago pith . . . ..

IOO%

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.

Rate of duty

Heading No.

Sub-heading No. and description of article

Standard U.K.

Duration when rates of duty are protective

Odier Preferen- tial Area"

(S)

( I)

(2)

(3)

(4)

CO

38-OT/I3

Fruits, melon peel, cirrus 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%

S>o%

(2) Raw cashew-nuts

• •

100%

(3) Dates . . ..

90%

100%

m w

90%

(4) Almonds . . ..

100%

(5) Pistachio nuts

90% ••

CHAPTER 9

Coffee, tea, mat4 and spicea

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 apices. Otherwise the products are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in Chapter 21.

2. This Chapter does not cover:

(1) capsicum grossum (sweet capsicum), unground (Chapter 7); or

(2) pepper of the variety cubeba offlcinalis Miquel or piper cubeba

(Heading Nb. 12-07).

Sub-heading N o. and description of

Rate of duty

article

Heading No.

Standard U.K. Other

Duration when rates of duty are protective

Preferen- tial Areas

( 2)

(4) (5)

(3)

( i)

(6)

09'01

Coffee, whether or n ot roasted 01 freed of caffeine; coflee husks and akins, coffee substitutes containing coffee in any proportion:

100%

(1) N ot elsewhere specified

100% less 13 paise per kilogram

100%

(2) Coffee canned or bottled

90%

100%

Tea and mate . . ..

09- 02/03

••

100% less 26 paise per kilogram

09-04/10

Spices (including mixed spices):

(1) N ot elsewhere specified

too%

••

..

(2) Cardamoms, nutmegs and pepper; chillies, ginger and mace* unground .

100%

93i%

(3) Cloves . . ..

Rs. 18 per kilogram

Rs. 18 per kilogram Icss7i%

(4) Cassia and cirmamon

Rs. 20 per kilogram

Rs, 20 per 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 r ke 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 AreflB

(4)

(5)

(6)

(3)

CD

0")

10-01/07

Wheat, rice, maize and other cereals . Free

••

CHAPTER 11

Products of the milling industry; malt and starches; gluten; xnulin

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 oi 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.

Rale of duty

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Area

( i)

(2)

(4)

(6)

(3)

(5)

i l ' Oi

Cereal flours:

( i; Not elsewhere specified

60 %

(2) Wheau flour

Free

I I ' O2

Cereal groats and cereal meal; other

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

(2) C r e el groats and cereal meal

Free

11 • 03/09 Flours, meal and flakes of potatoes, of the leguminous vegetables and of the roots and tubers falling within Chapter 7 or of the fruits falling withi* Chapter 8 j malt, roasted or not; 6tarches; gluten and gluten flour, roamed or not:

(1) No' elsewhere specified

60%

100%

(2) Malr, roasted or not

CHAPTER 12

Oil seeds and oleaginous fruit; miscellaneous yraitis, seeds 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, oi] poppy seed.i, poppy seedn and copra. It is to be taken not to apply to coco-nuts 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, grass and other herbage seeds, seeds 01 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

kind. 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

(d) products falling within Heading No. 32-01 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 12-011;

(b) medicaments and other products falling within Chapter 30,

(c) perfumery and other products falling within Chapter 33; or

(d) disinfectants, insecticides, fungicides, we^ii-killers or similar products

falling within Chapter 38.

Suh-hmdji p" No a.id description ul

Ra'L of du ; i¹

1 li udins.r

L I I ' I I I IC

N(i

UJC

Siandnrd

Duration when rates of duty are protective

Other Treferen- ' ml Areas

M

(2)

(Si

12-01

Oilseeds and oleaginous tiuii, whole

or broken:

6 0%

(1) Not elsewhere specified

5 0%

to"/,,

(2) Copra . . ..

Flours 01 meals of oil seeds 01 olea-

12-02

ginous fruil,non-dcfaited (exclud- ing mustard flout")

6O°A,

Seeds, fruit and sports, of a kind

12-03

imcd for sowing

I2-0J/' <• Sugai beet, whole or sliced, trcgh, dried or powdered; sugar cane; chicory rooin, fresh or dried, wholt or cut, mirodbted; hops

1 ",

12-07

I'-O¹¹,,

SO%

Rs. 3-co per kilogram

Rate of duty

Sub-heading No. end descriptio 0 article

Heading No.

Standard

U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(6)

( 2)

(3)

(4)

(5)

CD

12-oS

100%

Locust beans, 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 .

Cereal straw and husks unprepared or

12.09/10

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; Qums, 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;

(0) tanning or dyeing extracts and other products falling within Head-

ing No. 32-02/03;

(h) essential oils and resinoids or aqueous distillates and aqueous solu-

tions of essential oils, and other products falling within Chapter 33; tir

(1) rubber, balata, gutta-percha or similar natural gums and other pro-

ducts (Heading No. 40-01/04).

Rate 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

(3)

(4)

(5)

(6)

CD

1 3 - 01

Raw vegetable materials of a kind used primarily in dyeing or in tanning:

. ,

* •

(1) Not elsewhere specified

40%

4 0%

(2) Wattle bark . . ..

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)

(1)

(4)

(6)

(5)

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 (rag and cowrie) and dammar (including unrefined battu)

6 0%

5 0%

6 0%

(3) Asafoetida . . ..

13-03

Vegetable saps and exrracts; pectic

6 0%

substances, pectinateB and pectatesj agar-agar and other mucilages and thickeners, derived from vegetable products . . ..

CHAPTER 14

Vegetable plaiting and carving materials; vegetable products not elsewhere specified or included

NOTES

1. This Chapter does not coyer 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, rattan cores and drawn or split rattans. It does not, however, cover chlpwnod, 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 ore protective

Other Preferen- tial Areas

(1)

(2)

(6)

(3)

(4)

(5)

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%

SUCTION m ANIMAL AND VKGETABLE FATS AND OILS AND THEIR CLEAVAO1 PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE

WAXES

CHAPTER 15

Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes

NOTES

1. This Chapter does not cover:

(a) unrendered pig fat or unrendered poultry fat (Chapter 2);

(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- nated oils or other goods falling within any Heading in Section VI; or

(c) factice derived from oils (Heading No. 40-01/04).

2. Soapatocks, oil foots and dregs, stearin, wool-grease and glycerol residues

are to be taken to fall In Heading No. 15-14/17.

Ra'C of duty

Sub-beading No. urid descriptor of article-

Heading No.

Stundaid U.K

Duraiion when rates of duty arc piorective

Other Preferen- tial Areas

(4)

( 2)

(3)

(6)

( I)

(5)

Animal (including fish) fats and oils,

15-01/06

crudej refined or purified:

6 0%

(1) Not elsewhere specified

^ _ (2) Tallow . . ..

4 0%

Fixed vegetable oils, fluid or solid,

I5'O7

crude, refined or purified:

(1) Not elsewhere specified

50%

6 0%

(2) Soya bean oil

6°%

5°%

6 0%

(3) Palm oil . . ..

5 0%

iS'08/13

6 0%

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 oik hydrogenated or solidified by any other processi degras, marga- rine, imiiation lard and other pre- pared animal fats

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 IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

CHAPTER 16

Preparations of meat, of fish, of crustanceans or molluscs

NOTE

This Chapter does not cover meat, fish, crustanceans or molluscs fnHinjf within

Chapter 2 or 3.

Rste of duty

Sub-heading No. ond description of article

Heading No.

Standard U.K.

Duration - when rates of duty arc protective

Other Preferen- tial Areas

( 1)

(6)

(3)

(2)

(4)

(5)

16 • 01/05

100%

Prepared or preserved meatj fish in- cluding caviar und caviar substitutes, crustaceans and molluscs; meat extracts and meal juices

CHAPTER 17

Suyar and sugar confectionery

NOTES

1. This Chapter docs noL covi!r:

(a) sugar confectionery containing cocoa (Chapter 18);

(b) chemically pure sugars other than sucrose, (jlucoso and lactosfl

(Chapter 29); or

(c) pharmaceutical products (Chapter 30),

2. Chemically pure sucrose, whatever its origin, is to be classified in Heading

No. 17-01.

Sub-heading No. and description of

Rate of dut y

article

Heading No.

Standard U.K.

Duration when rates of duty arc protective

Other Preferen- tial Areas

( 2)

( 1)

(3)

(4)

(5)

(*)

17-01

6 0%

Beet sugar and cane sugar, solid

17-02

Other sugars Including glucose and lactose; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel

100%

6 0%

17-03

Molasses, whether or not decolourised

17-04/05 Sugar confectionery not containing cocoa; flavoured or coloured sugars, syrups and molasses, but not in- cluding fruit juices containing added sugar in any proportion

100%

CHAPTER 18

Cocoa and cocoa preparations

NOTES

1, This Chapter dot;-) not cover goods described in Chapter 18, Heading

No. 22.01/02, 2209 or 3003.

2. This Chapter Includes sugar confectionery containing cocoa and, subjt^i.

to Note 1 of this Chapter, other food preparations containing cocoa.

Heading

Rate of dut:

Y

"- W •

No.

Sub-heading No. and description of article

U.K.

Standard

Duration when rates of duty are protective

Other Preferen- tial Areas

(4)

(S)

(5)

CD

(3)

18-01/06

6 0%

Cocoa and cocoa preparations (ior example^ cocoa beans, shells, husks, skins and waste, cocoa paste, cocoa butter, cocoa powder, chocolate and other food preparations contain- ing cocoa)

CHAPTER 19

Prepc.iutions of cereals, flour or starch; pastrycooks' 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 ior 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 fiom 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 claisifled with similar products of cereal flour.

K

Heading

Duration

Rate of duty

Sub-heading No. and description of

No.

article

Standard U.K. Other

- when rates of duty arc protective

Preferen- tial Areas

(2)

CO

(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 fpurposes, containing^ less than 50 per cent, by weight of cocoa; macaroni und similar products; tapioca and sago and their substi- tutes; prepared foods obtained by the swelling or roasting of ccrcalf. or cereal products (for example, corn flakes); ordinary and fine bakers' wares (for example, bread, rusks, biscuits, pastry and cakes)

100%

CHAPTER 20

Preparations of vegetables, fruit or other parts of plants

NOTES

1. This Chapter does not cover;

(0) vegetables or fruit falling within Chapter 7 or 8; or

(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 state, are classified m Chapter 7.

3. This Chapter covers:

(a) edible plants, parts of plants and roots of plants conserved in syrup

(for example, ginger); and

(b) roasted £cound-nuts.

Rate of duty

Heading No.

Sub-heading No. and description o[ article

U.K. Other

Standard

Duration wh^n rates of duty are protective

Preferen- tial Areas

(2)

(3)

CO

(4) (5)

20-01/07

Fruits preserved by freezing, contain- ing added sugar; fruit, fruit-peel and parts of plants, preserved by sugar; jami, fruit jellies, marmuindcs fruit puree find fruit pastes, being cooked preparation^ 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 cofiee substitutes containing coffee 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 ure to be classi-

fied in this Chapter.

i

Rate of duty

Heading No.

Sub-heading No. and description of article

Standard U.K. Other

Duration when rates of duty are protective

Preferen- tial Areas

(3)

(6)

U)

(4> (5)

CD

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; muitard flour and prepared mustard; sauces, mixed condiments and mixed Reasonings; soups and broths; natural yeasts and prepared baking powders, food preparations not elsewhere tpecifiecl or included

100%

CHAPTER 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 U.K. Other

Duration when rates of duty are protective

Preferen- tial Areas

(3)

(4) (5)

CD

2X Ol/Ol Waters, including spa waters and

aerated waters (whether or not flavoured); lemonade, and other non-alcoholic beveruges, not in- cluding fruit and vegetable jukes falling within Chapter 20; ice and snow . . . ..

100%

22-03/07 Hcer made from malt; wine of fresh grapes, Including grape must, in lermentation 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 42 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

22-OK

Hthyl alcohol or neutral spirits, un-

denatured, of a strength of Bo" or higher; denatured spirits (includ- ing ethyl alcohol and neutral spiritB) of any strength:

(1) Not elsewhere specified

Rs. 45 per litre or 170% whichever is higher.

Rate of duty

Heading No.

Sub-heading No. and description of article

Standard U.K. Other

Duration when rates of duty arc protective

Preferen- tial Areas

( 2)

(6) ( i)

(4)

(5)

(3)

22 • 08—contd . (2) Denatured spirits (including ethyl alcohol and nciitrnl spirits of any strength

22-oy ! Spirits (other than those of Heading No, 22-08);liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages:

Rs. 45 per

(1) Not elsewhere specified

* "

* *

litre or 170% whichever is higher.

(2) Whisky, hrundy and gin

Rs. 45 per litre or 170% whicheve is higher.

(3) Liqueurs and other spirituous beverages; compound ulcoholic preparations (known us "concen trated extracts") for the manu foeture of beverages

L.s.60 per litre or 170% whichever is higher plus Rs. 5 per litre.

6 0%

22" 10

Vinegar and substitutes fur vinegar

•

CHAPTER 23

Residues and waste from the pod industries; prepared animal fodder

Rate of duty

Sub-headinK No. and description of Article

Heading No,

Standard U.K.

Duration when rales of duty are protective

Other Preferen- tial Areas

( 2)

( i)

(3)

(4)

(5)

(6)

23-01/07 Residues and wasl e of food industries (for example, inedible meat or fish flour or meal); milling residues, waste from sugar, brewing and distilling and starch industries; oil- cake and other residues from oil- extraction(exccpt 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%

CHAPTER 24

Tobacco

Rate of durj /

Sub-heading No. and description ol article

Heading No.

U.K.

Standard

Duration when rates of duty aie protective

Other Preferen- tial Area*

14)

U)

( i)

(6)

(3;

(5)

24-01

Unmanufactured tobacco; tobacco re-

fuse

•-

Rs. 50 per kilogram

Manufactured tobacco; tobacco ex-

24-02

tract;, and essences

100%

SECTION V

MINERAL PRODUCTS

CHAPTER 25

Salt; sulphur; earths and stone; plastering materials. Ume and cement

NOTES

1. Except where the context otherwise requires, this Chapter is to be 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 uny further proce3s 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 of combined iron evuluated as Fe , O( (Chapter 28);

(c) pharmaceutical products falling within Chapter 30;

(d) perfumery, cosmetics or toilet preparations (Chapter 33);

(e) road and paving setts, flagstones, curbs, mosaic cubes, and roofing, facing and damp course slates, falling within Chapter 68;

(J) 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) quartzitc, slate, monumental and building stones, dolomite anrt natural steatite, not further worked than roughly split, roughly squared or squared by sawing;

(b) mica splittings and waste;

(c) the following, whether or not calcined, namely, clay (for examr-ie kaolin and bentonite); andalusite; kyanlte; sillimanite; siliceous earths (lor example, kteselguhr. trlpollte or dlatomite) of an apparent specific gravity ut 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) sliontianite, whether or not calcined, other than strontium oxide;

(g) earth colours, whether or not calcined or mixed together;

(h) natural abrasives, whether or not heat-treated;

(ij) 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

(I) 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

Ha BO 3 calculated on the dry weight; and

(f) broken pottery.

Rate of dut>

Sub-heading No. and description of article

HeadinB No.

U.K.

Standard

Duration when ra'es of duty arc protective

Other Preferen- tial Areas

12)

(3)

(4)

(1)

(5)

(6)

25-01/32 Mineral substance*, not elsewhere specified (including clay, earths, earth colours, natural abrasives, salt, sulphur, slate and stone); ce- ments, all sortB, not elsewhere spe- cified (including Portland cement and clinker); Ume; piasters with a basis of calcium sulphate, whether or not[coloured, but not including plasters specially prepared for use in dentistry:

(I) Not elsewhere specified

6 0%

(2)BAsbe"tos raw includlng^fibre .

4 0%

•-

• •

(3) Battery grade manganese dio-

2xidc

6 0%

50%

5 0%

6 0%

(4) Cements, all sorts, rot elsewhere specified (Including Portland cement and clinker)

••

••

Rate of dut} !

Sub-heading No. and description of article

Heading No.

U.K.

Standard

Duration when rates of duty arc protective

Other Preferen- tial Areas

(6)

(3)

Ci)

(4)

(5)

U)

25-01/12— (5) Cryolite, natural .

4 0%

3 0%

30%

contd.

6 0%

(6) Fluor-spar . . ..

••

6 0%

(7) Graphite, natural

soy-

••

1-iee

(8) Mineral phosphates, natural, impoitcd in a form indicative of their use as fertilisers

(>o "/,

(9) Rutile in granular or powder form for use otherwise than foi extraction of metal

(10) Sulphurofall kinds, oi her thari sublimed sulphur, precipitated sulphur and colloidal tulphui .

CHAPTER 26

Metallic ores, slag and ash

NOTES

1. This Chapter docs not cover:

(a) natural magnesium carbonate (muunestilo), whether or 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. 71.05|ll (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 mineialogical 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 nrjn-metallurglcol purposes. The Heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

Rate of dutj !

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration • when rates of duty ure protective

Other Preferen- tial Areas

(6)

(4)

(5)

(3)

( i)

U)

26'01

Metallic ores and concentrates', roasted

iron pyrites:

6 0%

(l) Not elsewhere specified

..

• •

(2) Antimony ore and concentrates 4 0%

..

• •

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

CHAPTER 27

Mineral fuels, mineral oils and products of their distillation; bituminous

Substances; mineral waxes

NOTES

1. This Chapter does not cover:

(aj separate chemically defined organic compounds, other than chemi-

cally pure methano 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 obtairi- 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 are to be taken to include also similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4. Heading No. 27-12/13 is to bo taken to include not only paraffin wax and other waxes specified 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 bo 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.

Heading Nc

>. Sub-heading No. and description

Rate of Duty

of article

Other

Standard U.K.

Duration when rates of duty are pro- tective

Preferen- tial Areas

(3)

( i)

(4>

(6)

27-01/06 Coal (including solid fuels manufactur- ed therefrom); lignite; peat; coke and scmi-cokc of coal, 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)

4 0%

• *

27-07 Oils and other products of the di stilla- tion of high temperature coal tar; other oils and products as denned in Note 2 to this Chapter

4 0%

\

27-08

Pitch and pitch coke, obtained from coal tar or from other mineral tars.

4 0%

* •

Petroleum oils and oih obtained from

27 09

bituminous minerals, crude

Tree

* •

27-10

Petroleum oils and oils obtained from t bituminous minerals, other than crude; preparations not elsewhere [ 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%

-•

Rate of duty

Sub-heading No. and description

Heading No.

of article

Standard U.fc.

Duration -when rate* of duty are protective

Other PrcfeTCDr Hal Areas

( 2)

(3)

(5)

(<5)

<4)

27-10— contd.

(2) Motor spirit, that 1B 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 substanccSj 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- minant 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 tlmo being levi- able on kerosene,

(5) High speed diesel oil and va-

m *

* •

Rs.44'50 per kilo- litre at 1^° Cen- tigrade or 16% whichever is higher.

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 smoke point of 11 millimetres or more but less than 20 millimetres, or

(ti) the oil has a smoke point of less than 11 millimetres but has a viscosity of less than 50 seconds by Red- wood I ViBcomctcr at 37-8° Centigrade and contains less than 1/4 per cent, by weight of any bituminous substance.

1 1

1 6%

(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

(t) has its flashing point at or above 65-6° Centigrade,

(I'O has asmoke point of less

than 11 millimetres,

Sub-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

(3)

(5)

(4)

CD

(")

td. (*"0 contains 1/4 per cent, or

27 • 10—con

more by weight of any bituminous substancej and

(iv) 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,

(it) has a smoke point of less than 11 millimetres,

(ffi) contain* 1/4 per cent or more by weight of any bit- uminous substance, and

(iv) possesses a viscosity of 100 seconds or more by Red- wood I Viscometer at 37 • 8" Centigrade,

40%

¹ •

(8) Lubricating oil, that is to say, any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flashing point below 93-3° Centigrado .

(9) Hydrocarbon oil which has its 40%

• •

• •

flashing point at or above 93 • 3° Centigrado and is ordinarily used for the batching of Jute or other fibre

(10) Lubricating greases

40%

• *

Petroleum gases and other gas-

27-11

60%

eous hydrocarbons

* •

27-12/13

60%

Petroleum Jelly; paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not col- oured

37-14/16

60%

Petroleum bitumen, petroleum coke and other residues of petroleum oiU or of oils obtained from bituminous minerals; bitumen and asphalt, natural; birmninous shale, as- phaltic rock and tar sands; bitu- minous mixtures based on natural asphalt, on natural or petroleum bitumen, on mineral tar or mineral tar pitch (for example, bituminous mastics, cutbacks).

SECTION 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) (ix) or 2 (a) (x) to Chapter 28 are to bo classified in that Chapter and in no other Chapter of this Schedule.

(b) Subject to paragraph (a) above, goods answering to a description in Notes 2 (a) (U), 2(o) (iO and 2 (a) (vi) to Chapter 28 are 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 n0 other Chapter of this Schedule.

CHAPTEH 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) (1) alkali, alkaline-earth and rare earth metals (Including yttrium and scandium); mercury;

(ii) amalgams;

(ill) artificial corundum;

(iu) carbon black, anthracene black, acetylene black and lamp black;

(v) colloidal precious metals;

(vi) compounds inorganic or organic, of precious metals whether or not chemically defined; compounds inorganic or organic of thorium, of ura- nium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together;

(vii) distilled and conductivity water and water of similar purity;

(viii) earth colours containing not less than 70 per cent, by weight of combined iron evaluated as I*e 3 O a;

(ix) 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- clum 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

cermets containing anv of these elr-ments 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 defined.

(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.);

(an) liquid air (whether or not rare gases have been removed); com- pressed air;

(xii) phosphides, including ferro-phosphorus, containing 15 per cent, or more by weight of phosphorus, and phosphor copper containing more than 8 per cent, by weight of phosphorus; and

(xlii) sulphur, sublimed or precipitated; colloidal sulphur.

(b) In addition to the organic compounds specified in (a) above, only the following compounds 'of carbon arc- to be classified in this Chapter:

(1) metallic and non-metallic carbides;

(ii) carbonates and percarbonates of inorganic bases;

(iii) carbon disulphide;

(iu) cyanides and complex cyanides of inorganic bases; fulminates, cyanates and thiocyanates of inorganic bases;

(u) dithionites stabilised with organic substances;

(vl) hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids;

(vii) oxides and oxyhalides of carbon;

(viii) solid hydrogen peroxide-, carbon oxysulphide, thiocarbonyl halldes, 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);

(i.x) aulphoxylates; and

(x) thicarbonates, selenocarbonatcs, tellurocarbonates, selenocya- nates, tellurocyanates, tetrathiocyanates, diaminochromates (reinckates) and other complex cyanatco of inorganic bases.

3. This Chapter docs not cover:

(a) 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-extinguishera 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) or 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;

(h) optical elements, for example) of magnesium oxide or of the halides

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

Heading No.

of article

Standard U.K. Other

Preferen- tial Areas

Duration •when rates of duty are pro- tective

(3)

(4)

Ci)

(5)

(a)

(6)

""• 01/58 Chemical elements, inorganic che- mical compounds and other products as specified in Notes 1 and 2 to this Chapter :

6 0%

(1) Not elsewhere specified

50%

60%

(2) Aluminium fluoride .

5 0%

6 0%

(3) Aluminium oxide

5 0%

• •

• •

(4) Bleaching paste and bleach-

# #

4 0%

ing powder

• •

6 0%

(5) Borax and boric acid

• •

(6) Carbon black including an- thracene black, acetylene black and lamp black .

6 0%

..

6 0%

(7) Cryolite, synthetic

5 0%

6 0%

(8) Iodine in crude form

54% ••

(9) Mercury (excluding A.R., B.P., U.S.P. or eaui- valent grade of purity in containers holding 500 grams or less) .

4 0%

,,

60%

(10) Silicon . . ..

Intfi

6 0%

(H) Sodium hydrosulphite

50%

60%

a *

(12) Titanium dioxide .

So%

a .

• •

(13) The following products, namely, . . ..

60%

Acids, not elsewhere specifi-

ed,

Air (compressed or liquid), Alums, Amalgams, Ammonia, anhydrous, Arsenic, Azides, Bicarbonate of soda, Boridcs, Cadmium sulphide, Carbides (for example,

silicon carbide, boron car- bide, metallic carbides),

Chrome compounds. Cobalt oxide, Corundum, artificial. Green copperas (ferrous

sulphate),

Hydrides, Lead compounds, Magnesium compounds, NitrideBj Potassium compounds,

Rate of duty

Sub-hcadlng No. and description of article

Heading No.

Standard

U.K. Other

Duration -when rates of duty are pro-

tective 1

Preferen- tial Areas

(4) (5) (6)

(3)

GO

(0

28'oi/s8- conta.

Selenium, Silicides, 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 of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydro- carbon isomers (other than stereoisomcra), whether or not saturated (Chapter 27);

(c) the following products, whether or not chemically denned:

({) antibiotics;

({{) enzymes;

(HI) glycosides, natural or reproduced by synthesis, and their saltSj ethers, esters and other derivatives;

(iv) 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 as vitamins, and intermixtures of the foregoing, whether or not in any solvent;

(vi) 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 solely for reasons oi 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;

(/) 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 1 above, this Chapter also covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding J 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.

3. This Chapter does not cover:

(a) fats and oils, of fish and marine mammals, whether or not refined,

falling within Heading No. 15: Ol/Ofi, 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);

(/) colouring matter oj! vegetable or animal origin, synthetic organic dyestuffs (including pigment dyestuffg), synthetic organic products of a kind used as luminophorcs, 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) metaldehyde, hexumcthyicnetetramine and similar substances put up In forms (for example, tablets, sticks or similar forms) for usa as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding 300 cubic centimetres (Chapter 36);

(h) products put up as charges for fire-extinguishers Or put in fire extinguishing grenades and ink-removers put up in packings for sale by retail (Chapter 38); or

(1) optical elements for example, of ethylenediamino tartrate (Heading

No. 90-01).

Sub-heading No. and description

Rate of duty

of article

Heading Mo.

U.K.

Standard

Duration -when rates of duty aro protective

Other Preferen- s tial Area:

( 2)

(4)

(5)

(3)

(6)

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 :

6 0%

(i) Not elsewhere specified

..

50%

(2) Acid cresylic

6 0%

54% 54%

(3) The following alcohols, namely, Isopropyl alcohol, Mclhyl alcohol, Propyl alcohol .

6 0%

(4) The following hydrocarbons, namely, Benzene, Ethyl ben- zene. Toluene, Xylcne

4 0%

60%

. ]

5 0%

December 3i, 1971 (5) The following dyeintermediatea, namely, • . .. Aceto-acet-anilide, Aceto-acet-o-chloro-anilide, Accto-acet-o-Toluidide, i-amino-anthraquinone, 2-anuno-anthraquin.one, O- amino- ezot olucn e,

Sub-heading No. and description

Rate of duty

Heading No.

of article

Standard U.K. Other

Duration when rates of duty arc protective

Preferential Areas

(2)

(3)

(4) (5)

CO

i-ftmino-6-nitro-2-naphthol-4-

29 01/45—

sulphonlc acid,

contd.

Amino Iso G-add, Anthraquinone, Anthraquinonc-1 -sulphonic acid sodium salt,

Benzanthrone Beta naphthalene thioglycolic

acid,

•m

Beta Oxy Naphthoic add, BenzoylJ-acid, C Acid (2 Chloro-;-toluidine- 4-sulphonicacid or6-cMnro- -toluidine- 4-sulphonic Add),

M-chloro aniline, O-chloro-aniUne, P-chloro-aniline, 4-chloro-2-ani3iJii'ic, i-chloro authraquinone, 4-chloro-2-nitro-anisole, 5-chIoto-o-toluidlne, 4-chloro-o-toluldine, 1:5-di-amino-anthraquinone, 2:6 diamino-anthraquinone, 1:4 di amino anthraquinoni:, 2:5 dichloro aniline, 2:5 dimethyl-4-chloro-phcnyl

thioglycolic acid,

Dinitrostilhcnc disulphonic acid, Mctanilic acid, M-nitro-aniline, O-nitro-aniline, O-nitro an'solc, P-nitro anisolc, M-nitro-p-toluidlne (MNP T), P-nitrosophenol, Para nltro toluene sulphonic

acid,

Para toluidinc mcta sulphonic

acld, Pen acid, Phenyl J. acid, Quinizarine, 5. Salt, Schaeffer's acid, Tobias Acid.

(6) The following dye intermedia-

100%

90%

tea, namely, .

I Jeuembci }ist,i97i 1 • ;

Acid,

4-Chloco-z-Nitro Aniline, Diamlno Stilbene Disulphouic Dicthyl Meta Amino Phenol, I. Acid, Ortho anisidine, Ortho Toluidinc, Para Anlsidlne, Para Toluidme, Phenyl Pen Acid.

!OO%

(7) Fast colour bases ordinarily used as coupling component*

Sub-heading No. and description

Rate of duty

of article

Heading No.

Duration —when rates

Standard U.K. Other of duty are protective

Preferential

Areas

(6)

(3)

CD

(4)

(5)

00

60%

(8) Fast colour salts

29 01/45—

contd.

(9) Naphtholn ordinarily used as

60%

coupling components

(io) The following compounds, namelyj . . ..

60%

Acids, not elsewhere specified, Acetic acid. Carbolic acid (phenol), Citric add, Tartarlc acid, Camphor, Rennet essence.

( I I) Aromatic chemicals, namely,

60%

such organic chemicals as are ordinarily used for imparting aroma to perfumery, cosmetics, toilet products, food products and beverages

50%

(12) Insecticide, pesticide, and

60%

fungicide chemicals

50%

(13) Pharmaceutical chemicals that is, chemicals having prophylac- tic or therapeutic value and used solely or predominantly as drugs, not elsewhere specified .

60%

50%

50%

(14) The following pharmaceutical

chemicals, namely,

60%

Cocaine, Alkaloids of opium and their

derivatives;

Alkaloids of cinchona and other

alkaloids which are chemical] identical with cinchona alkaloid

y Is.

(13) Antibiotics . . ..

60%

54% 54%

(16) Sulpha drugs

60%

54% 54%

(17) Vitamins . . ..

60%

54%

54%

(i8)JSaccharine and such other Bub- 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 tile manufacture of saccharine or such other substances and notified by the Central Gov-

Rs. 20 per fcilogra ID

ernment as aforesaid t

(19) Laboratory chemicals, organic and Inorganic as defined in Note a to this Chapter

60%

50%

CHAPTER 30

Pharmaceutical products

NOTES

1. For the purposes of Heading No. 30-03, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foodaj tonic beverages, spa water) not falling within Heading No. 30-02 or 30-04/05 which are either:

(a) products comprising two t>r more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or

(b) unmixed products suitable for such uses put up In measured doses or 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) all goods falling in Chapter 28 or 29; and

(3) simple vegetable extracts falling within Heading No. 13-03, merely standardised or dissolved in any solvent,

(B) As products which have been mixed:

(1) colloidal solutions and suspensions (other than colloidal •ulphur);

(2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(S) salts and concentrates obtained by evaporating natural mineral waters.

2. The Headings of this Chapter are to be taken not to apply to:

(a) 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 laminarla tents;

(b) sterile absorbable surgical haemostatics;

(c) opaclfylng preparations for X-ray examination and diagnostic re- agents (excluding those of Heading No. 30-02) designed to be administered to the patient being unmixed products put up in measured doses or products consisting of two or more products which have been mixed or compounded together for such uses;

(d) dental cements and other dental fillings; and

(e) first-aid boxes and kits.

Rate of duty

Sub-heading No. and description

Heading No.

of article —

Other

Standard U.K. <

F

Duration when rates of duty are pro-

'referential

tective

Areas

(3)

( i)

(4)

(5)

Organo-therapeutic glands or other

30-01

organs, dried, whether or not pow- dered; organo-therapeutic ex- tracts of glanda or other organs or of their secretions; other animnl substances prepared for therapeu- tic or prophylactic uijes, not ehe- wheie Bpccifled or included

5 0%

6 0%

5 0%

30 02

6 0%

Antisera; rnicroblal vaccines, toxins microbial cultureB (including fer- ments but excluding yeasts) and similar products

5 0%

5 0%

30 '03

Medicaments (including veterinary

medicaments) :

6 0%

5 0%

(1) Not elsewhere specified

5 0%

(2) Medicaments containing spirit

\ R s . iv 50 per litre or 50% •whichever is higher plus Rs.5 per KW.

Rs. 13- SC per litre ot 50% ¹ whichever is higher ; plusRs.5 per litre.

Ra.14.40 per litre or 60% whichevei is higher plus Rs. j per litre.

30 04/05 Wadding, gauze, bandages and similar articles (foi example, dressings, adhesive plasters] poultices); impregnated or coated with pharmaceutical substances or put up in retail packings for medi- cgl or surgical purposes ; sterile surgical suture materials and other pharmaceutical goods specified in Note 3 to this Chapter

6 0%

CHAPTER 31

Fertilisers and allied chemicals

NOTES

1. Heading No. 31 •02/05 includes the following:

(A) Qoods 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;

(iU) ammonium sulphonitrate, whether or not pure;

(lv) ammonium sulphate, whether or not pure;

(?') calcium nitrate containing not more than 16 per cent, by weight

of nitrogen;

(ui) calcium nitrate-magnesium nitrate, whether or not pure;

(vii) calcium cyanamide containing not more than 25 per cent, by

weight of nitrogen, whether or not treated with oil; and

{v'di) urea cont";ning not more than 45 per cent by weight of nitrogen;

(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 of the goods described in (A) (ii) or (A) (viii) above, or of mixtures of those goods, in an aqueoua or liquid ammonia solution;

(E) Goods which answer to one or other of the descriptions given below:

(i) basic slag;

(ii) disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminium calcium phos- phates;

(HI) superphosphates (single, double or triple);

(iv) calcium hydrogen phosphate containing not leys than 0.2 per cent, by weight of fluorine;

(F) Fertilisers consisting of any of the goods described in (E) 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 with 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, carnallite, kalnite and sylvinite);

(ii) crude potassium salts obtained by the treatment of residues of beet molasses;

(tit) potassium chloride, whether or not pure, except as provided in Note 3(c) below;

(iv) potassium sulphates containing not more than 52 per cent, by weight of KaO;

(w) magnesium, sulphate—potassium sulphate containing not more than 30 per cent, by weight of KSO;

(IJ) Fertilisers consisting of any of the goods described in (HI above, but without quantitative criteria, mixed together; and

(K) Ammonium phosphates containing not less than tj milligrams of arsenic per kilogram.

2. For the purposes of the quantitative criteria specified In Notes 1(A), 1(E), 1(H) and 1(K) above, the calculation is to be made on the dry anhydrous pro- duct.

3. 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 chloride crystals (other than optical elements) weighing not less than 2J grams each, of Chapter 3fi; optical elements of potassium chloride (Heading No. 90-01).

y Rate of dut;

Heading No.

Sub-lic.uling No and description of article

Standard U.K. Other Preferential Areas

Duration when ratea of duty are pro- tective

(4)

(a)

(3)

(3)

w

(6)

31-01

Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemi- cally treated . . .. Free

11'02/05 Mineral or chemical fertilizers, nitrogenous, phosphatic or potassic, and other fertilizers :

(i) Not elsewhere specified.

60%

5 0% so%

(2) Ammonium nitrate

5 0%

#.

So%

(3I Ammonium phosphates con- taining not less than 6 milli- grams of arsenic per kilogram . Free

(4) Ammonium sulphate

Free

..

(0 Potassium chloride (muriate of

6 0%

potash)

(6) Potassium sulphate containing not more than 52 per cent, bv 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

Tunning and dyeing extracts; tannins and their derivatives; dyes, colours,

paints and varnishes; putty, -fillers 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 dyestufls 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 35.

2. Heading No. 32.04/12 is to be taken to include mixtures of stabilised diazonium salts and coupling compounds for the production of insoluble azoic dyestuffa on the fibre.

3. Heading No. 32 04/12 is to be taken to apply also to preparations based

on, respectively, synthetic organic dyestufls (Including pigment dyestuffs), 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.

4. Heading No. 32.04/12 5s also to be taken to include solutions (wther 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'¹ 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 pro-ducts of a kind used for printing, for example, book covers or hal 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 t>r other support.

Rate of duty

Sub-hcadUjg No. and description

of article

Heading No.

Standard U.K. Other

Preferential

Areas

Duration when rates of duty are p r o- tective

(6)

(5)

(3)

(4)

W)

32-01

TanmnR extracts of vegetable origin:

..

(1) Not elsewhere specified

4 0%

JO%

C2) Gambicr

60 °'o

32 '02/03 Tannins (tannlc acids'! mid thcii deri- vatives j synthetic unninp; substan- ces, whether or not mixed vvub natural tanning materials; artificial bates for prc-tanning (l"or example, of enzymatic, pancreatic or bacter- ial origin) :

5 0%

U)Not elsewhere specified

50⁰/

4 0%

(2) Mineral tannin's •

32-04/12 Colouring matter; synthetic organic dyestuflfs (including pigment dye- stuffs); products ol a kind used as lummophores; optical bleaching agents substantive to the fibre; pre- pared pigments; colour lakes; paints, varnishes and enamels; pre- pared driers; putty, fillers and stoppings; glass frit and other glass in the form of powder, granules or flakes; stamping foils :

(1) Not elsewhere specified

100%

(2) Pigment dyestuffs

100%

90 "A

(3) Synthetic organic dycslurTs, not

elsewhere specified

Go%

(4) Azo dyes

6 0%

(5) Sulphur d>os

6 0%

(6) Vat dyes including solubilised

vats

6 0%

(7) Optical bleach.ug agents

6 0%

50%

5O°/£

Writing ink, printing ink and other

3 2 13

inks

6 0%

CHAPTER 33

Essential oils and resinoid*; perfumery, cosmetics a?id toilet preparations

NOTE

This Chapter does not cover:

(a) compound alcoholic preparations (known us "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-beading No. and description

Kate of duty

hkading No

uiMrticit;

Standard U.K.

Duration when rates of duty are pro- tective

Other Preferential Areas

(6)

(3)

(5)

( I)

&>

U)

33-01/06 EsBential oils, natural or synthetic; aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicin- al uees ; concretes and absolutes; resinoids; perfumery, cosmetics and toilet preparations :

(i)Not elsewhere specified . 100% tt

(2) Natural essential oils of citro- nella, cinnamon and cinn- amon leaf . . ..

100%

90%

CHAPTER 34

Soap, organic surface-active agents, washing preparations, lubricating preparations,

artificial waxes, prepared waxes, polishing and scouring preparations, candles and

similar ai'tii'fps", modelling pastes and "dental waxes"

NOTES

1. This Chapter does not cover-

fa) 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 soup, soluble in wuter, with or without the addition of other substances (for example, dlsinfec- tanls, abrasive powders, fillcis ui 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 lo Rpply 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 basis of one or more waxes, and containing fats, resins, mineral subst- ances or other materials.

5. 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!.

Sub-heading No. and description

Rate of dutj f

Heading No.

of article

Standard

U.K. Other Preferential Areas

Duration when rates of duty are pro- tective

(6)

(3)

(5)

(4)

&>

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.dcnt- al waxes :

100%

tm

(1) Not elsewhere specified

(3) Artificial waxes, prepared wax- es, lubricating preparations and preparations of a kind known as "dental wax" "r "dental impression compounds" 6 0%

(3) Organic surface-active agents

6 0%

and surface-active preparations

50%

50%

CHAPTEP 35

Albuminoidal substances; glues

NOTE

This Chapter docs not cover:

(a) protein substances put up an medicaments falling within Heading

No. 30-03; or

(b) gelatin postcards and other products of the printing industry

(Chapter 48).

Sub-heading No. and description

Rateofdut] r

of article

Heading No.

Standard

U.K. Other Preferential Areas

Duration when rates of duty are pro- tective

(3)

(4)

(6)

(5)

CD

35*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 rooited starches) glues not elsewhere specifled'or includ- ed t W"

(1) Not"~tlsewher"~spedfled]

60%

*!

60%

(a) Gelatin, refined ,

••

••

GKAFTIR 16

Exrliiiveg; mr"t*chniit wt&ucts mutches; vyrofhoru: alloys; certain oombuottble

preparations

NOTES

1. Thfc Chapter does "ot cover separata chemically denned compounds ether

than th©Be described in Note 2 (a) or 2(b) below.

2. "Other combustible products" applies only to the following article*:

(a) metaldehyde, hexamethylenetetramine and similar substances, put up

in form* (for example, tablets, sticks or similar forms) for use as fuels; fueli

with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) liquid fuel (for example, petrol) of a kind used in mechanical light-

ers, In containers of a capacity not exceeding 800 cubic centimetres; and

(c) resin torches, firelighters and the like.

Rate of duty

Heading

Sub-heading No. and'descrlption

•f article "

Ke.

Standard U.K. Other

Duration

when rates

of duty

are pro-

tective i

Preferential

Areas

(6)

(3)

(?)

U) CO

3"-ei/©"

Explosives including detonator* and

btasting fuses; pyrotechnic articles

(for example, fireworks, railway fog

signals, amorces, rain rockcti) -

matches; pyrophorlc alloy* and

other combustible products as

specif ed in Mote a to this Chapter

60%

CHAMDR 37

Photographic and cinematographic goods

NOTES

1. This Chapter docs not cover waste or scrap materials.

2. This Okaptvr covers:

(a) chemical products mixed or compounded for photographie u"ee (for

example, sensitised emulsions, developers and fixers); and

(b) unmixed aubstances suitable for such uses and put up in measured

p"rtloriB or put up tor tale by retail in a form ready for use.

This Chapter does not cover photographic pastes or gums, varnishes or similar

product*.

Sub-heading No. and description

Rale of duty

of article

Heading

Ne.

U.K. Other

Standard

Preferential

Areas

Duration

when rate* .

of duty

are pr"-

tectir*

(2)

(6)

(3)

(4) (5)

Photographic plates and film, sensitis-

ed, whether or not exposed or

dereloped; sensitised paper, paper-

board and cloth (including those

used in X-ray, olectrocftrdiogta-

phic, recording and photocopy-

ing work) whether or not exposed

but not developed; cinematograph

Sub-heading Ne. and de"cription

Rate of duty

of article

Heading N".

Standard U.K. Other

Duration whenratei •f duiy are pre- tectire

Preferential Area*

(")

(3)

(2)

(0

(5)

37Joi/o8

—contd.

film; chemical products and flash light materials, of a kind and in a form suitable for use in photo- graphy aa specified in Note 2 to thli Chapter :

m t

100%

(1) Not elsewhere ipecified

(a) Cinematograph film, not expe"-

ed

• •

••

15 paise

per linear]

metre

(3) Cinematograph film, exposed.

••

••

-

Rs. i-6o

per linear

metre

(4)X-r"yfilm . . ..

60% *>%

••

CHAPTIR M

Miscellaneous chemical products

NQTBJB

1. This Chapter does not cover:

(a) separate chemically defl"ed elements or compounds with the exoei)- tion of the following:

(1) artificial graphite;

(2) disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and almilar product*, put up ID forms or packing* for sale by retail or aa preparations or ai articles;

(3) products put up as charges for fire-extinguishers sr put up In flrt-extinguiehing grenades;

(4) products specified in Note 2(d), 2(g), 2(fc) or 2(q) below;

(b) medicaments (Heading No. 30 83).

2. The following goods are to be taken to fall within toil Chapter and ""t within any other Chapter oil the Schedule:

(a) activated natural mineral products;

O) ceramic firing testers, fusible (for example, Stger o"nas);

(c) composite solvents and thlnners for varnishes and similar products;

(d) cultured crystals (other than optical elements) weighing not less than 2' 5 grams each, of magnesium oxide or of tht halides of tht alkali *T of the alkaline-earth metals;

(e) fluxes and other auxiliary preparations for soldering, brazing or wedding;

(j) fusel Oil;

(") ink removers put up in packings for M I* by retail;

(h) mixed alkylenes with a very low degro" of polymwiawtton;

(ij) pickling preparation* for metal surfaces;

(Jc) plasters specially prepared for use in dentistry;

(I) prepared additives for mineral oils;

(m) prepared culture media for development of micro-organisms;

(n) prepared glazings, prepared dressings and prepared mordants of "

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. 39-01/06;

(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.

r Rate of dutj

Sub-heading No. and description of article

Heading No.

Standard U.K. Other Preferential Areas

Duration ivhen rates of duty arc pro- tective

(2)

(3)

(4)

(")

33-01/19 Chemical products and preparations of the chemical ot 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 :

60%

(1) Not elsewhere specified

..

..

60%

(2) Activated carbon .

50%

50%

(?) Anti-knock preparations and prepared additives for mineral oils. . . ..

60%

(4) Artificial graphite .

60%

5o%

60%

(5) Compound catalysts

50%

50%

(6)"Plastldser"j not elsewhere spe- cified . . ..

50%

50%

60%

60%

(7)^Prepared rubber chemicals .

50%

5 0%

(8) Stockholm tir, refined

40%

(9) Water treatment chemicals, not

60%

elsewhere specified . .%

50%

rT 50%

SECTION vn

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 ethert; articles thettof

NOTEO

1- This Chapter doe§ not cover:

(o) stamping foils of Heading No. 32'04/12;

(0) artificial waxM (Chapter 34);

(c) synthetic rubber, as defined for the purpose! of Chapter 40, "r articles thereof;

(ci) saddlery or harness or travel goods, handbags or other receptacle* falling within Chapter 42;

(e) plaits, wickerwork or other articles falling within Chapter 40;

(/) man-made fibres (Section XI) or articles thereof;

(0) footwear, headgear, umbrellas, sunshades, walking-sticka, whipa, riding-crops, fans or parts thereof or other articles falling within Section XII;

(h) imitation jewellery falling within Heading No. 71:16;

(ij) articles falling within Section XVI (machines and mechanical or electrical appliances);

(Jc) parts of vehicles or aircraft (Section XVII);

(1) optical element, of artical plastics, spectacle frames, drawing Instruments or other articles falling within Chapter 90;

(m) goods falling within Chapter 01 (for example, clocks, watchM and parts thereof);

(n) musical instruments or parts thereof or othor articles falling within Chapter 92;

(0) furniture or parts of furniture (Chapter 94);

(p) brushes or other articles falling within Chapter 89;

(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, p"ns, propelling pencils or other articles falling within Chapter 98.

2. In Heading No. 39.01/06, "condensation, polycondensationp polyaddition, polymerisation and copolymerisation products" are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions:

(a) artificial plastics including artificial rosins;

(b) silicones;

(c) resols, liquid polyisobutylene, and similar artificial polyoondansatlan or polymerisation products.

3. Heading No. 39.01/06 is to be taken to apply to materials in the following forma only:

(a) liquid or pasty (including emulsions, dispersions and solutions);

(b) blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms;

(c) monofll of which any cross-sectional dimension eieeeds ono mllli* metre; seamless tubes, rods, sticks 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 out to shape or otherwise worked, and rectangu- lar articles cut therefrom, not further worked; and

(e) waste and scrap.

Rate of duty

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration whea rates of duty are pro- tective

Other Preferential Areas

Ci)

(5)

(3) U)

CO

35-01/06

Artificial resins tuch as condensation, polycondensauon, polyaddition, polymerisation and copolymerisa- tion products; artificial plastic materials, silicon cs; natural resins modified by fusion or esteriflcation such UB run gums or ester gums; re- generated cellulose; chemical deri- vatives of cellulose; vulcanisedfibre; hardened proteins; chemical deri- vatives of natural rubber; other high polymers (including ulginic acid, its salts and esters) ;Unoxyn .

60%

Articles of the materials described in

60%

Heading No. 39- 01/06

••

••

CHAPTER 40

Rubber, synthetic rubber, jactice, 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 substances reclaimed.

2. Thia Chapter does not cover the following products of rubber and twctilei,

which fall generally within Section XI:

(a) knitted or crocheted fabric or articles thereof, elastic or rubberised (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 articles thereof;

(b) textile hosepiplng and similar textile tubing, internally eoated of

lined with rubber (Heading No. 59-01/15);

(c) woven textile fabrics (other than the foods of Heading No. 4"-i5/l")

impregnated, coated, covered or laminated with rubber:

(i) weighing not more than 1.5 kilograms per square metre; or

(11) weighing more than 1.5 kilograms per square metre and con-

taining more than 50 per cent, by weight of textile material;

and article* of those fabrics;

(d) felt impregnated or coaled with rubber and containing more than 80'

per cent, by weight of textile material, and articles thereof;

(c) bonded fibre fabrics, impregnated or coated with rubber, or in which rubber forms the bonding substance, irrespective of their weight per iquare mstre, and articles thereof;

(/) fabrics composed of parallel textile yarns agglomerated with ruW""r, Irrwpactivt 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 purpoaoB,

3. Tht following 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 85;

(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;

(<) toys, games or sports requisites (other than sports gloves and goodi falling within Heading No. 40-05/10) (Chapter 97); or

(f) buttons, combs, smoking pipe stems, pens or other articlw falling

within Chapter 98.

4. "Synthetic rubber" is to be taken to apply to:

(o) unmturated synthetic substances which can be irreversibly tran"- formed into non-thermoplastic substances by vulcanisation with sulphur, atlenium 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 cls-p'olyisoprene, polybutadiene, polychroro'butadiene (GRM). polybutadiene-styrene (GRS), polychlorobut- adiene-acrylonitrile (GRN), polybutadiene-acrylonitrile (GRA) and butyl rubber (GRI);

(&) thioplasts (GRIP); and

(e) natural rubber modified by grafting

3. Heading No. 40¹01/04 is to be taken not to apply to:

(") natural or synthetic 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 solely 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 hai been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or without th" 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,

whttktr or not compounded with any other substance.

This condition Is however not applicable to reclaimed, waste or scrap rubber

falling within this Heading.

6. Transmission, conveyor or elevator belts or belting of textile fabric im- pregnatad, coated, covered or laminated with rubber or made from textile yam or cord impregnated or coated with rubber are to be classified in Heading N". 40'03/16.

Rate of duty

Heading No.

Sub-heading No. and description of article

Standard U.K. Other

Duration -when rates^ of duty are pro- tective

Preferential Areas

(6)

"

(3)

(4) (5)

W

40-01/04

Raw robber, natural or synthetic; rubber latex, natural or synthetic (including mixtures thereof) whe- ther or not pre-vulcanised; batata, gutta percha and similar natural gumsj factict derived from oils; reclaimed rubber; wastt and scrap of unhardened rubber

40-05/16

Preparations (incluflina master bitches) of natural or synthetic rubber) manufactures of natural or lynthetic rubber, whether or not vulcanised or hardened, not else- where specified; waste and scrap of hardened rubber :

6 0%

(0 Not elsewhere specified

(a) Rubber tyres and tubes for

wheeli of all kinds

60%

(3) Transmission, conveyor or ele- vator belts or belting of vul- canised rubber. .

SECTION vra 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 fwrskins) and leather

NOTES

1. This Chapter does not cover:

(a) parings or similar waste, of raw hides or ukins (Chapter ft);

(b) birdsklns 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 (Chaptor 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, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs-

2. Throughout the Schedule, "composition leather" is to be taken to mean only substances with a basis of leather or leather fibre, in slabs, sheets or rolls.

r

Rate of duty

Sub-heading No. and description

of article

Heading No.

Other

Standard .£ U.K.

Duration when rates of duy are pro- tective

Preferential Areas

(6)

(5)

14)

C3)

(0

(2)

41*01

P .

..

Raw hides and skins (fresh, salted, dried, pickled or limed¹), whether or not iplit, including sneep-sklns in the wool . . ..

Free

• t

Rate of duty

Sub-heading No. and description

of article

Heading No.

Standard U.K.

Duration when rates of duty are pro- tectivej

Other Preferential Areas

(2)

(5)

<4)

(3)

(0 W

Bovine cattle leather (includingbuffa-

41-02/10

60%

lo leather) and equine leather; sheep and lamb skin leather; othci kinds of leather including compo- sition leather ; parings and other waste of leather or of composition leather

CHAPTER 42

Articles of leather; saddlery and harness; travel floods; handbags and rimilaz containers; articles of animal gut (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 falling within Chapter 64;

(e) headgear or parts thereof falling within Chapter 68;

(f) whips, riding-crops or other articles of Chapter 66;

(o) strings, skins for drums and the like, and other parts of musical

instruments (Chapter 92);

(h) furniture or parts of furniture (Chapter 04);

(ij) toys, games or sports requisites of Chapter 97; or

(Jc) buttons, studs, cuff-links, press-fasteners, including anap*fastenera 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 alia to gloves (including sports gloves), aprona and other protective clothing, braces, belts, bandoliers and wrist straps, in^ult&j watch straps.

Sub-heading No. and description of

Heading

Rate of duty

article

No.

Standard U.K. Other

Duration when rates of duty ate protective

Preferen- tial Areas

(3)

(4) (3)

(6) W

w

42-01/06

Saddlery and harness, of any ma- terial; travel goods (for example, trunks and suit-cases), handbags, purses, brief-cases and similar containers, (but excluding articles of basket-work and wicker- work);^ other articles of leather * or of composition leather; article* madftfrom gut or similar material!

1 k

100%

CHAPTER 43

Fursklns and artificial fur; manufactures thereof

NOTES

1. Throughout the Schedule, references to fursklns, other than to raw furBklris, 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];

(c) gloves 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

(f) 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 la 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 furakins obtained by weaving (Heading No. 58-04/10).

Sub-heading N o. and description of

Rate of duty

article

Duration when rates Heading No.

Standard U . K.

of duty are protective

Other Preferen- tial Areas'

(3)

(4)

(5) <6)

GO

w

Furskins and artificial fur and articles

43-01/04

madethereof . . ..

100%

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; wnnd charcoal

NOTES

1- This Chapter does not cover:

(a) wood of a kind used primarily in perfumery, in pharmacy, or for insecticidol, 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;

(e) footwear or parts thereof falling within Chapter 64;

(f) goods falling within Chapter 66 (for example, umbrellas and walk- ing-sticks and parts thereof);

(g) goods falling within Chapter 68;

(h) limitation jewellery falling within Heading No. 71-16;

(tj) goods falling within Section XVII (for example, wheelwrights' wares);

(fc) goods telling within Chapter 91 (for example, clocks and clock cases);

(I) musical instruments or parts thereof (Chapter 92);

(m) parts of firearms (Chapter 93);

(n) furniture or parts thereof falling within Chapter 94;

(0) 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 edge, working surface or other working part.

2. Articles of wood, whether or not comprising accessories or parts of glass, 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.

S. 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) t and which has there- by acquired increased density or hardness together with Improved mechanical strength or resistance to chemical t>r electrical agencies.

4. Thin Chapter covers articles of the respective descriptions of plywood, cel- lular wdod, "improved" wood or reconstituted wood as they apply to such articles of wood.

Rate of duty

Sub-heading No. and description of

Heading No.

article] , fit

Standard} U.K. f Other Preferen- tial Areas

Duration -whenratw of duty are protec- tive

(4)

(3)

(J)

(6)

(a)

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, ph/woodj cellular woodj improved wood and recansthuted* wood; spools, bobbins and the like of turned wood; article* of wood, not elsewhere specified

60%

CHAPTER 45

Corfc and articles of cork

NOTE

This Chapter does not cover:

(a) footwear or parts of footwear falling within Chapter 64;

(b) headgear or parts of headgear falling within Chapter 65; or

(c) toys, games or sports requisites or similar articles (Chapter 97).

Kate of duly

Heading !

Sub-heading No. and description of

•rtlde

No.

Standard U.K.

Duration

when rate*

of duty arc

protective

Other

Preferen-

tial Areas

(5)

( i)

(3) (4)

(6)

W

Natural or agglomerated cork and

43-01/041 1

articles thereof) waste cork

4°%

CHAPTER 46

Manufactures of straw, of esparto and of other plaiting materials; basketwan and

wlckerwork

NOTES

1. In this Chapter, "plaiting materials" Includes straw, osier or willow, bambooa, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofll and atrip 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 91.

2. ThU Chapter does not cover:

(a) twine, cordage, ropes or cables, plaited or not (Heading No. B9.01/15);

(b) footwear or headgear or parts thereof falling within Chapter 64 or 6S;

(o) vehicles and bodies for vehicles, of basketware (Chapter 87); 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.

Sub-heading No. and description of

Rate of duty

;. article

Heading No.S

• Standard

U.K. Other

Preferen-

Duration

- when rates

of duty are

protective

h' '

tial Areas

(6)

(5)

(3)

( i)

CO

46-01/03

60%

Articles made of plaiting materials.

Including matting, mats and

screens, basketwork and wicker-

work

• •

••

SECTION X

PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47

Paper-making material

Rate of duty

Sub-heading No. and description of

Heading No.

article

Standard U.K. Other Preferen- tial Areas

Duration when rates of duty are protec- tive

(6)

(5)

(4)

(3)

W

W

47-01

Pulp derived by mechanical or chemi- cal means from any fibrous vege- table material . . ..

40%

47-02

100%

Waste paper and paperboard; scrap articles of paper or of paperboaid, fit only for use in paper-making

CHAPTER 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

NOTES

1. This Chapter does not cover:

(a) stamping foils 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);

(e) paper-reinforced stratified artificial plastic sheeting, or vulcanised fibre or articles of such materials (Chapter 39);

(f) goods falling within Chapter 42 (for example, travel goods);

(g) 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 is, however, to be classified In this Chapter);

(fc) paper-backed metal foil (Section XV);

(I) 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 packet*, 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, paperboard 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.

Rate of duty

Heading No.

Sub-heading No. and description of article

Duration when rates

Standard U.K.

of duty are protective

Other Preferen- tial Areas

(4)

(6)

(3)

(2)

(0

(5)

48'Oi/ai

Paper and paperboard, all sorts J whether in rolls, sheets or cut to site 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 or 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

(2) Newsprint containing mecha-

nical wood pulp amounting to not less than 70 per cent, of the fibre content (exclud- ing chrome, marble, flint, poster, stereo and art paper)

40%

r m

(3) Other printing and writing paper . . . ..

60%

CHAPTER 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 celluloso 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 97; 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 seta 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.

3. Heading No. 4fl01 is to be extended to apply to;

(a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered Tpages in a form suitable for binding into one or more volumes;

(b) a pictoral supplement accompanying, and subsidiary to, a bound

volume; and

(c) printed parts of books or booklets, hi the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, 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 Noa. 49.01 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 aa 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 ia subsidiary.

6. In Heading No. 49-04/06, "manuscripts and typescripts" is 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. 49-08/11, "picture postcards" means cards consisting essentially of an illustration and bearing printed indications of their use.

Sub-heading No. and description of

Rate of duty

Heading No.

article

Standard U.K.

Duration when rates of duty are pro- tective

Other Preferen- tial Areas

(2)

(3)

(4)

CD

(6)

CD

Printed books, booklets, brochures,

49-01

1*4, pamphlets and leaflets .

Free

49- 02 J

Newspapers, journals and periodi-

cals, whether or not Illustrated . . Free

• •

49-03

Free

Children's picture books and pain- ting books . . . .

• *

49-04/06

Music, printed or in manuscript, whether or not bound or illus- trated; maps md charts of all kinds (including atlases and prin- ted globes); plans and drawings, for industrial, architectural, engin eerlng, commercial or similar purposes, whether original or re- productions on sensitised paper; manuscripts and typescripts

Free

49-07

r Unuaed'postage, revenue and simile: stamps of current or new issue in India; stamp-impressed paper; banknotes, stock, share and bond certificates and similar documents of title; chequebooks

100%

* •

49-08/11

Transfers (Decalcomanias); picture postcards, Christmas and other picture greeting cards, calendars, printed pictures and photographs; other printed matter, including trade catalogues and advertising 5 material .

100%

SECTION XI

TEXTILES AND TEXTILE ARTICLES

NOTES

1. This Section does not cover:

(o) animal brush mak'mg bristles or hair, horsehair or horsehair waiW

(Chapter 0);

(b) human hair or articles of human hair (Chapter 5 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) aabestos (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);

(fl) monofll 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 mononl or strip (Chapter 4(f);

(h) woven textile fabrics, felt or bonded fibre fabrics, impregnated, coated, covered or laminated with rubber, and articles thereof, falling within Chapter 40;

(ij) skins with their wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, falling within Chapter 43;

(k) articles falling within Chapter 42 (saddlery, harness, travel goods, haversacks, handbags and the like);

< (Z) articles falling within Chapter 48 (for example, cellulose wadding);

(TTI) 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 fibre, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(a) articles falling within Chapter 94 (furniture and bedding); or

(t) articles falling within Chapter 97 (toys, games and sports requisites).

2. (A) Goods classifiable in any Heading in Chapters 50 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;

(o) 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 th" same;

(c) except as provided in (B) (a), the weight of constituents other than 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 (L8,000 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 plies;

(e) of other vegetable fibres, of a weight exceeding 2 grams per metre;

or

(/) 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 rn;m-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 thia 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 59.

CHAPTER 60

Silk and waste silk

Rate of duty

SulvhcuiingNo.and description nf auide

Ileading NO.

Standard U.K. CXher

Preferen-

tial Areas

Duration - when rates of duty are pro- tective

( i)

(3)

(4)

(5)

jc-or/02

Silk-worm cocoons suitable for

reeling; raw s ilk (uoi thrown)

December 3 jot, 1969

60% plus

Rs. 8-80 per kilogram

50*03/07

Silk waste (including cocoons un- suitable for reeling, silk noils and pulled or garnetted rags); silk yam .

60% plus

••

December 31st, 1969

Rs. 8' 80 per kilogram

SIIK worm gut and imitation catgut

30- oS

ofsilk

100%

50-09/10

Woven fabrics ofsilk including waste

silk and noil silk:

(1) Fabrics, not elsewhere speci- fied, containing more thun 90 per cent, of silk, including such fabrics embroidered with artificial silk

December 3istj 1969

100% plus Rs. 18-70 per kilogram

100%

2) FabricSj not elsewhere specified, containing more than 10 per cent and not more than 90 percent, silk

CHAPTER 51

Man-made fibres (continuous)

NOTES

1. Throughout the Schedule, "man-made fibres" means fibres or filaments

of organic polymers produced by manufacturing processes, either;

(a) by polymerisation or condensation of organic monomers, for example, polyamideu, polyesters, polyurethanes and polyvinyl derivatives; or

(b) by chemical transformation of natural organic polymers (such as cellulose, ca"ein, proteins and algae), for example, viscose rayon, cupram- monium rayon (cupra), cellulose acetate and alginates.

2. Heading No. 51-01/03 is to be taken not to apply to continuous filament

tow of man-made fibres foiling within Chapter 56.

3. "Yarn of man-made fibres (continuous)" js to be taken not to apply to yarn (known as "ruptured filament yarn") of Which the majority of the fila- ments hove been ruptured by passage through rollers or other devices (Chap- ter 56).

4. Monofll of which any cross-sectional dimension exceeds one millimetre is

to be classified in Chapter 39.

Strip (artificial straw and the like) of man-made fibre materials is to be classified in Heading No. 51'01/03 when of a width not exceeding 5 millimetres and in Chapter 39 in other cafles.

Sub-heading No. and;description

Rate of duty

Heading No.

of article

U.K.

Standard

Other Preferen-

tial Areas

Duration —when rates of duty are protective

(4)

( i)

(3)

(5)

(6)

51 01/03

100%

Yarn of man-made fibres (continu- ous); monofll, strip (artificial straw and the like) and imitation catgut, of man-made fibre mate- rials . . . . ..

51-04

'00%

Woven fabrics of man-made fibres, (continuous); including woven fabrics of moaofil or^strip of Heading No. 51 • 01/03

CHAPTER 52

MetalUed textiles

Sub-heading No. and description

Rate of duty

Heading

Duration

of article

—when rates No.

Standard U.K. Other of duty are protective

Preferen- tialArcas

( 2)

(3)

(1)

(4) (5)

52-01

100%

Metallised yarn, being textile yarn spun with metal or covered with metal by any process .

52'02

Woven fabrics of metal thread or of metulliscd yarn, of a kind used Li articles of apparel, as furnishing fabrics or the like

CHAPTER 53

Wool and other animal hair

Sub-heading No. and description

Rate of duty

of article

Heading No

Standard U . K. Other

Duration -when rates of duty arc protective

Preferen- tial Areas

( 2)

(4)

(3)

(6)

(5)

, CO

53-01/05 Sheep's or lambs' wool and other ani- mal hair, whether or not cflrJeii or enmbed, mid waste of such wool or animal hair, whether Or not pulled or garnctted ("including pulled or gainetted rag¹)):

60%

(1) Not elsewhere specified

(2) Wool, raw, and wool tops . 4 0%

53-oC/io Yarn of sheep's or lambs' wool, of horsehair or of other animal hair %

53-M/I3

100%

Woven fabrics of sheep's or lambs' wool, of horsehair or of other animal hair

CHAPTER 54

Flax and ramine

Rate of duty

Heading. S ub-headingN. and description

No.

of article —

Standard U.K.

Duration - when rates of duty are protective

Other Preferen- tial Areas

(2)

(4)

(1)

(3)

54-01/02 Flax and ramie, raw or processed but not spun; flax low and waste mid ramie noils and waste (In- cluding pulled or gamettcd rags). . . . ..

4 0%

60%

..

54-03/04 Flax °r ramie varn

* *

Woven fabrics of flax or of ramie 100%

54-05

••

CHAPTER 56

Cotton

Sub-heading No. and description

Rate of duty

Heading No.

of article

Standard U.K. Other

Duration when rates of duty are

Preferential

protective

Areas

(2)

(4)

(3)

"5) ( I)

(5)

35-01/04

Cottonj whether or not carded or combed; cotton Hnters and waste 4 0%

55-05/06 Cotton yarn .

"o%

Woven fabrics of cotton .

55-07/09

••

••

CHAPTER 58

Man-made fibres (discontinuous)

NOTE

In Heading No, 56:01/04, "continuous filament tew" 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 3 turns per metre;

(c) weight per filament less than 6"6 milligrams per metre (60 denier);

(d) in the case of filaments described in Note l(a) 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 grams 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-E gram per metre (4,500 denier).

Tow of a length not exceeding 2 metres is also to be classified in this

Heading.

Rate of duty

Sub-hcudingNo. and description of

article

Heading No.

Standnrd U.K.

Dviration when rate" of duty are protective

Other Preferen- tial Areas

(6)

-.5)

CO

( 2)

jiS'Oi/04

Man-made fibres (discontinuous) and waste (including yum waste and pulled or garneitcu rags) of inHn-mai'c fibre!) (continuous or discontinuous") whether i¹)- imi carded or combed or otherwise prepared for spinning; continuous filament tow . . ..

Yarn of mon-mf l l'c lil res Wiscorii-

56-05/06

1 oc •• „

nuous orWRSte).

Woven falirics of mnn-madr fil res

sS-07

(discontinuous or waste)

100%

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.

Duration - when raws of duty are

Standard U.K.

protec- tive

Other Preferen- tial Arcaa

( 2)

( i)

(3)

(4)

TO

57-01/04 Hemp, )utc and other vegetable tcxtiN fibres, raw or processed but not spun; tow and waste of such fibres

4 0%

57-o5/o8 Yarn of hemp, of Jute or of other vegetable textile fibres; paper yam

6 0%

57 09/12

100%

Woven fabrics of hemp, of jute or of other vegetable textile fibres; woven fabrics of paper yarn

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 Jail 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;

(b) tubular woven fabrics of a flattened width not exceeding 30 centi- metres; and

(c) bias binding with folded edges, of u width when unfolded not ex- ceeding 30 centimetres.

Narrow woven fabrics In the form of fringes are to be treated aa falling within this Heading.

4. Heading No. 58-04/10 is to be taken to applv to nets or netting in the piece made of twine, cordage or rope, which are to be taken as falling within Heading No. 50 01/15,

5. In Heading No, 58-04/10, "embroidery" means inter Ma 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 or other materials. The Heading is to be taken not to 'apply to needlework tapestry (Heading No. 58-01/ 03).

6. The Headings of this Chapter arc to bi¹ taken to Include goods of the descrip- tions specified therein when made of metal thread and of a kind used in apparel, as furnishings Or the like.

Rate of duty

Sub-heading No. and description of

Heading No.

article

Duration when rates of duty

Standard U.K. Other Preferen- tial Areas

arc pro- tective

C2)

(5)

(3)

,. U) .

i

58'0i/03

100%

Carpets, carpeting, rugs, mats anu matting (made up or not)j tapestries

58-o4/io

100%

Pile and chenille fabrics, narrtw woven fabrics and other narrow fabrics; labels, badges and the Iifce; cherlllc yarn; gimped yarn; breids; trinmings; net fabrics; lace; embroidery . . ..

Wadding and felt; twine, cordage, rupes and cables; special fabrics; impregnated and

coated fabrics; textile article^ of a kind suitable for industrial use

NOTES

1, For the purposes of this Chapter, "textile fabric" is to be taken to apply only to the textile fabrics of Chapters 50 to 57 and Heading No. 58-04/10, the braids and trimmings in the piece, the tulle and other net fabrics and lace of Head'ng No. 58-04/10 and the knitted and crocheted -fabrics of Chapter 60.

2, In Heading No. 59-01/15, ''impregnated and coated textile fabrics" is to be taken not to apply to fabrics in which the impregnation or coating is not apparent or is 'apparent only by reason of a resulting change of colour. Heading Np. 59'01/ \P is also to be taken, not to appjy, lot

(a) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-icloths or the like)}

(b) fabrics covered with flock, dust, powdered cork of the like and bearing designs resulting from these treatments; or

(c) fabrics finished with normul dressings having a basis*'of amylaceous or similar substances.

3, Heading No. 59-16/17 is to be taken not to apply to:

(a) transmission conveyor or elevator belting of a - thic-lwiess of lew than 3 millimetres; or

(b) transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber (Heading No 40 • 05/10)-

4. In Heading No. 59- ] 0/17, the expression "textile fabrics and textile articles, of a kind commonly used in machinery or plant" is to be taken 16 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 ordy:

(i) textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather or other material; of a kind commonly used for card clothing, and similar fabric of a kind commonly used ^n machinery or plant;

(ii) bolting cloth;

(ill) 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 coated, of a kind commonly used in pu-per-making or other machinery, 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 p]ant;

i.

(vi) textile fabrics of the metallised yarn falling within Heading No. 52¹01, of a kind commonly used in paper-making or other machinery;

(vii) cords, braids and the like, whether or not coated, impregnated or 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 or plant (for example, gaskets, washerSj polishing discs and other machinery parts).

Sub-heading No. and description of

Duration

Rate of duty

article

Heading No.

Startdatd . U.K.

- when rates of duty are protec- tive

Other Preferen- tial Areas

( 2)

(4)

(3)

(5)

(.6)

( 1)

59-OT/IJ Wadding, felt, bonded fibre fabrics^ twine, cordage, ropes and cables, and arricles therenf (including nels and netting); impregnated and coated textile fabrics, ejastic fabrics, wicks and textile hosep:p- ing . .

• *

100%

59-16/17 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material; tex- tile fabrics andtextile articles,of a kind commonly used in machinery or plnnt . . . ..

CHAPTER 60

Knitted and crocheted goods

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 clothing 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 shap" or made up fnsm 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 of 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 impregnated with rubber.

Sub-heading No. and description of

Rate of duty

Heading No.

article

Standard U.K.

Duration when ratet of duty are pro- tective

OLher Preferen- tial Areas

(6)

(5)

(I)

(3)

(4)

6c 01/06 Kniitcd 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 01 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 o£ Heading No. 58 04/10, tulle or other net fabrics and lace) 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:

(o) old clothing or other articles falling within Heading No. 03-01; or

(b) orthopaedic appliances, surgical belts, trusses or the like (Heading

No. 90 • IB).

3. 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.

artlole

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(3)

(6)

(4)

(5)

W

61-01/11

Articles of apparel and clothing acces- sories of textile fabric, other than knitted or crocheted goods falling within Chapter 60

100%

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 38, 59, 01 or Head-

Ing No. 63-01.

Rate of duty

Heading "1

Duration Sub-heading No. and description of

No.

article

Standard U.K. Other Preferen- tial Areas

when rates of duty Bre pro- tective

(6)

(5)

(3)

(4)

(2)

CO

62- 01/05

TOO0/,

Other made up textile articles Includ- ing travelling rugs, blankete, 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 "f duty

Sub-heading No. and description of

article

Heading No.

Standard U.K Other

Preferen- tial Arcai

Duration when rates of duty are protec- tive

(.6)

(4)

(3)

(5)

( 1)

" '••-> •

63-01 •'

Clothing, clothing accessories, tra- velling rugs and blankets, house- hold linen and furnishing articles (other than articles falling within Chapter 58), of textile materials, footwear and headgear of any material, showing signs of appre- ciable wear and imported in bulk packings . . . ..

100%

Rate of duty

Sub-heading No, tnd description of

Heeding No.

article

Standard U.K.

Drrttiun when ratei of duty are

Other Preferen- tial Areas

protec-

tive

(")

( I)

(3)

(5)

63-03

Ubed or new tags, scrap twine, co> dams, rope and cables and worn out articles of twine, cordage, rope or cables . . . ..

4°%

SECTION XH

JTOOTWEAB, 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

N0TE8

1. This Chapter does not cover:

(a) footwear, without applied soles, knitted or crocheted (Chapter BO) 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 68);

(

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

r , . . . Standard] U.K. Other Preferen- tial Areas

Duration when rates of duty are pro- tective

( I)

(2)

(4)

(3)

(5)

(6)

64-01/06

100%

Footwear, all sortSj of any material except asbe8t 08 and parts thereof of any material except asbestos or metal; gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof

CHAPTER 65

Headgear and parts thereof

NOTE

This Chapter does not cover:

(a) old headgear falling No. 63-01;

(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.

Heading j j Sub-heading No. and description of

Rate of duty

article

No.

Standard U.K. Other Preferen-

tial Areas

Duration when rates of duty arc pro- tective

( I)

(6)

(5)

(3)

00

W

65- 01/07 Headgear and parti thereof including

100%

ha&neis

CHAPTER 66

Umbrellas, sunshades, walkina-tticks, whips, riding-crops and parts thereof NOTES

1. This Chapter does not cover:

(a) measure walking-sticks or the like (Heading No. 00*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

article

Heading No.

Standard U.K. Other Preferen- tial Areas

Dura.'on when rales of duty arc pro- tective

(6)

(3)

(5)

(4)

W

66- 01/03

r:

Umbrellas and sunshades, all sorts; walking-sticks and the like; parts, fittings, trimmings and accessories jf the foregoing

CHAPTER 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans

NOTI

This Chapter does not cover;

(a) straining cloth (Heading No. 59.16/17);

(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);

(g) 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;

(Ij) articles of glass (Chapter 70); or

(Jc) 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 by 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)

(5)

(6)

(4)

CD

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 hairj worked; articles of human hair; wigs and the like, and animal hair prepared for use in making them; fans (non-mechanical)

100%

SECTION XIII

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 25;

(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

examplej 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 stones of Heading No. 84-34;

(g) electrical Insulators or fittings of Insulating material falling within

Heading No. 85-18/27;

(h) dental burrs (Heading No. 90-17/18);

(ij) goods falling within Chapter 91 (for example, clocks and clock oases);

(fc) articles falling within Chapter 95;

(I) toys, games or sports requisites (Chapter 97);

(m) goods falling within Headings Nos. 98-01/02 and 98:0"/09 (for

example, buttons, slate pencils or drawing slates); or

(n) works of art, collectors' pieces or antiques (Chapter 99).

Heading Sub-heading No. and description of

Rate of duly

Duration

No.

article — Si

Landard U.K.

— when rates of duty- are pro- tective

Other Prefer- ential Areas

( i)

( 2)

(6)

(3)

(4)

(5)

68-01/16 Articles of natural or artificial atone, of agglomerated natural or nrtificial 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, a nd h o n es . . ..

4 0%

CHAPTER 69

Ceramic product!

NOTES

1. The Headings of this Chapter are to be taken to apply only to ceramic pro- ducts which have been fixed after shaping. Headings Nos. 69.04|08, 69.09 and 80.10] 14 are to be taken to apply only to such products other than heat-insulating foods 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);

(0) smoking pipes, buttons or other articles falling within Chapter 98;

or

(h) original Btatuary, collectors' pieces or antiques (Chapter 98).

Suh-heading No. and description of

Rate of duty

Duration Heading No.

article

Standard U.K.

— when rate* of duty ar" pro- tective

Other Prefer- ential Areas

( 2)

( i)

(6)

(3)

(4)

(5)

69-01/02

Heat-insulating bricks, blocksj tiles and other heat-insulating goods of infusorial earths, of kieselguhr, of siliceous fossil meal or of similar siliceous earths; refractory bricks, blocks, tiles and similar refractory constructional goodi .

60%

69'03

Other refractory goods (for example, retortB, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods)

toy.

69-04/08

100%

Building bricks, roofing tiles, hearth and wall tiles and other cons- tructional goodsj piping, conduitB and guttering (including angles, bends and similar fittings)

69.09

60%

69-10/14

Laboratory, chemical or industrial wares; troughs, rubs 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 domestic- ware . . . .

!00%

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, hydjrometers, 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 sprays or

other articles falling within Chapter 98.

2. For the purposes of the Schedule, "glass" 1B to be taken to extend to

fused quartz and fused silica.

Rate of duty

Sub-heading No. and description of

Heading

No.

article

Standard U.K.

Duration when rate* of duty are protective

Other Prefer- ential Areas

(4)

(5)

(6)

(3)

CO

00

70-01/16

Gloss and glassware, including con- tainers for the conveyance or pack- ing of goods, envelopes for electric lamps, inners for vacuum

Heading

Sub-heading No. and description oJ

Rate of duty

No.

article

Standurd U.K.

1

Dujation . when rates of duty arc protec- tive

Other Preferen- tial Areas

( I)

(a)

(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 waich glasses and bricks, tiles, Blabs and similar articles of a kind common- ly used in building .

100%

70-17/18 Laboratoryj hygienic and pharma-

ceutical glassware, whether or not graduated or calibrated; glass ampoules; optical' glaes and ele- ments of optical glass., other than optically worked elements; blanks for corrective spectacle lenses

6 0%

70-19 Glass beads, imitalion pearls, imita- tion precious and semi-precious stones, and similar fancy or decora- tive glasswares, and arricles of glassware made therefrom; glass cubes and small glass pJatc6, for decorative purposes, artificul eyes, of glass, excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains (ballotiui)

100%

70-20

6 0%

Glass fibre (Including wool), yens, fabrics, and articles made there- from . . ..

70-21

ICO%

Other articles of glass .

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 stones, precious metals, rolled precious metals,

and articles theieof; imitation jewellery

NOTES

1. Subject to Note l(a) to Section VI and except as provided below, 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:

(o) amalgams of precious metal, and conoid's] precious metal (Chapter

28);

(b) sterile surgical suture m a t e r i al dental fillings and othev goods fall-

ing in Chapter 30;

(c) goods falling within Chapter 32 (for example, lustres);

(d) handbags and other articles falling within Chnpter 42;

(") goods of Chapter 43;

(f) goods falling within Section XI (textiles and textile articles);

(g) footwear (Chapter 64) and headgear (Chapter 65);

(h) umbrellas, walking-sticks and other articlen falling within Chapter 66;

(ij) fans and hand screens of Chapter 67;

(fc) 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 goods, 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, Irair-slides and the like; t>r

(cj) original sculptures and statuary and collectors' pieces (Heading No. 99 04/05) and antiques of an age exceeding one hundred years (Heading No. 99-06) 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 aB 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 theae 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 not 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 soldering, 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/] 5, "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, precious or semt-preqious stones (natural, synthetic or reconstructed V does

not cover articles containing precious metal or rolled precious metal (other than as minor constituents).

(b) For the purposes of this Heading, "jewellery" means:

(1) any small objects of personal adornment (gem-set or not) (for ex- ample, rings, bracelets, necklaces, brooches, ear-ringsj watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and Insignia); and

(ii) 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. 71-10, "imitation jewellery" means articles of jewellery within the meaning of paragraph (b) (i)of Note 7 above (but not in- cluding buttons, studs, cuff-links, dress combs, hair-slides or the like of Headings Nos. 98-01/02 and 9R: 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.

6. 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 classified under their appropriate Headings.

Sub-heading No. and description of

Rate of duty

article

Heading No.

Duration - when

Standard U.K.

rates of duty arc protect! ve^'

Other Prefer- ential Areas

(2)

(3)

(6)

(4)

(5)

(0

71-oi

Pearls, unworked or worked, but not mounted, sot or strung (except ungraded pearls temporarily strung for convenience of transport):

(1) Real pearls, raw or unworked' . 4°%

(2) Cultured pearlaj raw or unworked. 4°%

t

m m

(3) Real and cultured pearls, worked. 6°%

71-02

Precious and semi-precious stones, 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

* *

4 0%

(2) Diamonds, unworked or uncut, including sawn diamonds which require further cutting or faceting, but excluding indus- trial diamonds

4 0%

Rate of duty

Sub-heading No. and description of

Duration

article

Heading No.

Standard U.K. Other

when rates of duty arc

protective

Preferen- tial Areas

(6)

(5)

(3)

(4)

W

(3) Industrial diamonds . ' .

40%

••

•• 71-02 —contd.

(4) Precious and semi-precious atones

4 0%

6oo/o

not elsewhere specified, mv worked . . .. (5) Precious and semi-precious stones, cut or otherwise worked . . ..

71-03

6 0%

Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport)

• *

7i'O4

6oo/o

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, silver 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 .

(2) Platinum and other metals

of the platinum group.

" 0%

7 r i 2 / :5

iooo/o

Jewellery, goldsmiths' and silversmiths' wares and other articles, of pre- cious metal or rolled precious metalj and parts thereof; articles consist- ing of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstruc- ted)

100%

Imitation jewellery

7i-16

CHAPTER 72

Coin

NOTE

This Chapter does not cover collectors' pieces (Heading No. 9904/05;

Rate of duty

U.K.

Standard

Sub-heading No. and description of article

Heading No.

Other Prefer- ential Areas

Duration when rates of duty are pro- tective

(3)

(4)

(6)

(5)

GO

"

Coin:

72-01

!00%

(1) Not elsewhere specified .

(2) Current coin of the Govern-

ment of India

Free

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

NOTES

1. This Section does not cover:

(a) prepared paints, inks or other products with a basis of metallic flakes or powder falling within Heading No. 32-04/12 or 32-13;

(b) ferro-cerium or other pyrophoric alloys (Chapter 36);

(e) 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);

(/) 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;

(ij) lead shot prepared for ammunition (Chapter 93) or other articles falling within Section XIX (arms and ammunition);

(/c) articles falling within Chapter 94 (furniture and mattresses supports);

(I) hand sieves (Chapter 96);

(m) articles falling within Chapter 97 (toys, games and sports re- quisites); or

(n) buttons, pens, pencil-holders, pen nibs 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 of general usc as defined above will be classified under 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 ot iron or steel or copper.

Subject to the preceding paragraph a"nd the Note to Chapter 83, the Headings in Chapters 73 to 81 are to be 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 ui 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 of 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 falling within this Section is to be

treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(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 articles:

except where the Headings otherwise require, articles of base metaJ (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 purpose:

(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 en alloy of which, by virtuo of Note 3, it is classified.

6. For the purposes of this Section, "waste and scrap" means 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, 1-9 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 thc manufacture of ferrous metals and which contain, by weight, rseparately or together:

more than 8 per cent, of silicon, or

more than 30 per cent, of manganese, or

more than 30 per cent, of chromium, or

more than 40 per cent, of tungsten, or

a total of more than 10 per cent. of other alloy elements (aluminium, titanium, vanadium, molybdenum, niobium or other elementi 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, 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 k'sa 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:

(£) by shingling balls or puddled iron to remove the slag aris- ing during puddling, or

(li) by roughly welding together by meang of hot-rolling, packets of scrap iron or steel or puddled iron;

(0) ingots (Heading No. 73-06/07):

products for rolling or forging obtained by casting into moulds;

(h) blooms and billets (Heading No. 73'06/07):

semi-finished product's 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 °J! the width;

(fc) colls 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 500 kilograms per piece;

(I) universal plutes (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;

(771;) hoop and strip (Heading No. 73'12):

rolled products with sheared or unsheured edges, of rectangular section, of a thickness not exceeding 6 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, col]s or flattened colls;

(n) sheets and plates (Heading No. 73 13):

rolled products [other than coils for re-rolling as defined 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 coaled, 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.), (ij), (kj, (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, suitable for mining drills, of which the greatest external dimension exceeds 15 millimetres but does not exceed 50 millimetres, and of which the greatest internal dimen- sion does not exceed one-third of the greatest external dimension. Other steel hollow bars are 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. 73'16, which do not conform to the entirety of any of the definitions (h), (ij), (fc), (I), (in), (".) and (o) above, and which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rec- tangles, hexagons, octagon-, 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 a* e to be taken not to apply to goods of

alloy or high carbon steel (Heading No. 73.15).

3. 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 ratei

article

Heading No.

of duty

U.K.

Standard

are pro- tective

Other Prefer- ential Areas

(6)

(5)

(4)

(3)

'(i)

0)

73'01

Pig iron, cast iron and spicgelclEcn, in pigs, blocks, lumps and similar forms . . . ..

40%

F e r r o - a l l o y s. . . ..

40%

73-02

73'03/05

40%

Scrap, waste metal, shot and angular grit (whether or not graded); wire pellets, iron or steel powders; sponge iron or steel

73'06/07 Puddled bars, pilings, ingots, blocks, lumps and similar forms, blooms, billets, slabs and sheet bars (in- cluding tlnplatc bars), of iron or steel; pieces roughly shaped by forgings, of iron or steel:

(1) Not elsewhere specified

40%

••

• •

• •

(2) Pieces roughly shaped by forging,

t m

60%

of iron or steel

40%

Iron or steel coils for re-rolling.

73-o8

Universal plates of iron or steel.

40%

••

73 09

Bars and rods (including wire rod),

73'io

of iron or steel, hot-rolled, forged, extruded, cold-formed or cold- finished (including precision- made); hollow mining drill steel .

40%

Angles, shapes and secLions, of iron

73-11

1

or steel,hot-rolled, forged, cxtrudedj cold-formed or cold-finished; sheet piling of iron or sLccl, whe- ther or not drilled, punched or made from assembled elements

40%

Hoop and strip, ofiron or steel, hot-

73' 12

40%

rolled or cold-rolled ,

Sheets and plates, of iron or steel,

73-13

hot-rolled or cold-rolled:

(1) Not elsewhere specified.

40%

(2) Tinned sheets and plates .

40%

Iron or steel wire, whether or not

73-14

40%

coated, but not insulated .

73-15

Alloy steel and high carbon steel in the forms mentioned In Headings Nos. 73-06/071073-14 :

(l) 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.

Rate of duty

Sub-hca ling No. and description rt article

Healing No.

Standard U.K.

Duration when rates of duty are pro- tective

Other Prefer- ential Areas

( i)

(2)

(4)

(3)

(5)

73-15 —contd.

(2) High carbon steel strip of thick- ness o- 5 millimetre or less

6 0%

50%

• •

(3) Coils for rc-r"Uing, sheets, and

100%

plates, of stainless steel

• *

(4) Grain-oriented electrical btcel

sheets and strip ,

40%

• •

73 16 Railway and tramway track cons- truction material of iron or steel, the following : rails, check-rails, switch blades, crossings (or frogs), crossing pieces, 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

T40%

73'17/19 Tubes and pipes and blanks there-

for, of iron or steel:

60%

(1) Not elsewhere specified

* *

(2) Drilling tubes and pipes and

..

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

t *

lined with corrosion-resitting material, such as glass, rubber and plastic . . ..

•"

4 0%

73-20

Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or steel . . ..

6 0%

73-21

Structures, complete or incomplete, whether or not assembled, and parts of structures (tor example, hangars and other buildings, brid- ges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofin g frame-works, door and window frames, shutters, balustrades, pillars and columns)J of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, pre- pared for use in structures, of iron or steel

4°%

73-22/23 Reservoirs, tanks, vats> casks, drums, cans, boxes and similar con- • tainers for any material, of iron or

• 9

60%

steel.

73" 24

• *

• *

Compressed gas cylinders and similar pressure containers, of iron or steel 4 0%

73-2J

Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but exclud- ing insulated electric cables

6 0%

5 0%

73-26

Barbed iron or stcclwire; twisted hoop or "ingle flat wire, barbed or

_

^ub-heading No. and description of

Rate oi duty

Heading No.

article

U.K.

Standard

Duration — when rote* of duty are pro- tective

Other Prefer- entlal Areas

(2)

(4)

CD

(5)

(3)

73 26

not, and loosely twisted double wire, of kinds used for fencing, of Iron or steel . . ..

5 0%

73-27/38 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire; expended metal of iron or steel 60%

Chain and parts thereof, of Iron 01

73*29

steel:

(1) Not elsewhere specified .

2) Mooring chains

40%

Anchors anO grapnnels and parts

73-30

Thereof, of iron or steel

4 0%

73-31

6 0%

Nails, tacks, taples, hook-nails, 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 studB), whether or not threaded or tapped, and screws (includin g screw hooks and screw rings), of iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel 6 0%

Other articles of iron or steel:

73-33/40

100%

(1) Not elsewhere specified .

6 0%

(2) Springs and leavcB for springs .

..

60%

(3) Rough or semi-flnlshcd castings

60%

(4) Semi-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 thia 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 croas- sectlonal shape, of which no cross-sectional dimension exceeds 8 millimetres;

(1)1 wjouflit 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-surfaced, wrought products (coiled or not), of which the maxi- mum noss-scctional 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 to be taken to apply inter alia to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polish- ed or coated, 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 OJ bent, colled, threaded, drilled, waisted, 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. and description of article

Duration — when rates Heading No.

Standard U. K.

of duty are pro- tective

Other Prefer- ential Areas

(.6)

( i)

(5)

" (3™ " (4)

74¹oi/o2 Copper matte; unwrought copper (refined or not); copper waste and •-.crap; master alloys

4 0%

74-03

Wrought bars, rods, angles, shapes and secrionn, of copper; copper wire :

6 0%

(l) N ot elsewhere specified

(2) Bars,rods,angles, shapes, sec-

6 0%

tion 1 and wire of unallnjed copper . . ..

5 0%

Wio.ight plates, sheets, strip nnil full,

7 f04/0s

of copper . . ..

60%

60%

Copper powders and flakes,

74-06

74-07/08 Tubes and pipes and blanks there- for, of copper; hollow bars of copper; tube and pipe fittings (tor example, joints, elbow s, sockets and flanges), of copper :

fio%

(1) Not elsewhere specified . (2) Tubes and pipes and blanks therefor, and hollow bars, of nominal bore exceeding lomilli- mcues . . . ..

4 0%

7J-OQ/H) Orlier artidci ofcopper

CHAPTER 75

Nwkt'l and articles -thereof

NOTKS

1. In this Chapter, the following expressions have the meanings hereby assigned

to them-

(a) wire (.Heading No. 75'02);

rolled, extruded or drawn products of solid section of any cross- sectional .shape, of which no cross-sectional dimension exceeds 6 milli- metres.

(b) wrought bais, iocl\ angles, shapes and sections 1 Handing No. 75 02):

rolled, extruded, drawn or forged products of solid section of which the maximum cross-sectional dimension exceeds 0 millimetres and which, if they are flat, huve a thickness exceeding one-tenth of the width; also cast or sintered pioducts, of the same forms imd dimensions, which have been subsequently machined (otherwise than by simple trimming or de- scaling) ;

(f) wrought platet,, sheets and stnp (Heuding No. 75'03):

flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 millimetres, and ol which the thick- ness does not exceed one-tenth of the width.

Heading No. 75- 03 is to be taken to apply inter alia to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coaled, provided that they do not thereby assume the character of articles or of products falling within other Headings.

2. Heading No. 75-04/06 is 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, walsted, cone-shaped or flnned,

Rate ol duly

Heading Sub-hetidingNo. and description of

article

No.

Standard U. K.

Dumiion when rates of duly are pro- tective

Other Prefer- ential Areas

Ci)

(6;

(4)

(3)

(2)

(0

75-01

Nickel mattes, nickel apeisa and other intermediate products of nickel metallurgy; unwrought nickel (excluding electro-plating anodes); nickel waste and scrap

60%

Wrought bars, rods, angles, shapes and sections) of nickel.; nickel wire

75-03

Wrought plates, "hecis and strip, of nickel; nickel foil; nickel powders and flakes . . ..

60%

75 • 04/06 Other articles of nickel .

60%

••

CHAPTER 76

Aluminium and articles thereof

NOTES

I. In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) wire (Heading No. 76-02):

rolled, exti'uded 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. 76-02):

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. 70-04):

flat-surfaced, wrought products (colled 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. 76¹03/04 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

(O

(3)

(4)

(6)

Unwrought aluminium; aluminium

76-oi

waste and scrap:

(t) Not elsewhere specified

4 0%

Deccmber-

20%

(2) Unalloyed aluminium in any crude form, including ingots, blocks, slabs, billets, wire bars, shotB and pellets .

31st, 1971

76-02

Wrought bars, rods, angles, shapes and sections of aluminium; alu- minium wire . . ..

6 0%

Wrought plates, sheets, and strip of

76-03/04

aluminium; aluminium foil :

(1) Not elsewhere specified .

6 0%

(2) Wrought plates, sheets, strip and foil, of unalloyed aluminium 27*%

December- • 3iBt, 1971

Aluminium powders and flakes

6 0%

76-OJ

••

• •

Tubes and pipes and blanks therefor,

76-06/07

6 0%

of aluminium; hollow bars of alu- minium; tube and pipe fittings (for example, joints, elbows, sockets and flanges), of aluminium

6 0%

Other articles of aluminium

76-08/16

••

CHAPTER 77

Magnesium and beryllium and articles thereof

Rate ot duty

Heading No.

Sub-heading No. arul description of article

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Arena

(6) (1)

(2)

(3)

(4)

77-01/03 Magnesium unwrought or wrought,

and articles of magnesium .

4 0%

Beryllium unwrought or wrought,

77'04

4 0%

and articles of beryllium

CHAPTER 78

Lead and articles thereof

NOTFS

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-scaling);

(b) wrought plates, sheets and stnp (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. 78.02/06 is 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 arc protective

Other Preferen- tial Areas

(4)

( I)

(2)

(6)

(3)

(5)

78-01

Unwrought lead (including argenti- ferous lead); lead waste and scrap:

..

(1) Not elsewhere specified

E7 60%

(2) Unalloyed lead3 unwrought .

4 0%

6 0%

Lead wrought and articles of lead

78-02/06

••

••

CHAPTER 70

Zinc and (irticles llwreoj

NOTE

In this Chapter, the following expressions have the meanings hereby assigned to

them:

(a) wire (Heading No. 79-02);

rolled, extruded or drawn products of solid section of any cross- sectional shape, of which no cross-nectional dimension exceeds 8 milli- metres;

(b) wrought bur.s, rods angles, shapes and 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 forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling);

(c) wrought plates, sheets and strip (Heuding 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. 79'03 is to be taken to apply iiiter ulia to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, po- lished or coated, provided that they dt> not thereby assume the character of articles or of products falling within other Headings.

Rate of duty

Sub-heading No. and det,cription'of article

Heading No.

Standard U.K.

Duration when rates of duty urc protective

Other Preferen- tial Areas

(6)

(3)

(4)

(5)

CD

W

79'oi

Unwroughtzincjzinc waste and scrap:

6 0%

(0 Not elsewhere specified

• •

(2) Unalloyed zinc, unwrought .

4 0%

79-02

..

6 0%

Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire

79-03

Wrought plate, hheete and strip of zinc; zinc foil; zinc powders and flakes

4 0%

79- 04/06 Other articles of zinc

6 0%

••

CHAPTER 80

Tin i7?i cl articles thereof

Rate of dut>

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)

U)

(6)

(3)

(3)

Unwrought tin; waste and scrap :

8o-oi

6 0%

(1) Not elsewhere specified

(2) Unalloyed tin3 unwrought

40%

80 • 02/06 Tin wrought and articles of tin

60%

••

CHAPTER 81

Other bone mptals employed in metallurgy and articles thereof

NOTE

This Chapter covers, in addition to tungsten, 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 rateii of duty are protective

Preferen- tial Areas

(3)

(6)

( i)

(4)

(5)

GO

8i- 01/04

Tungsten, molybdenum, tantalum and other base metals, wrought or unwrought, and articles thereof:

60 '„

(I) Not elsewhere specified

..

(2) Unalloyed tungsten, molyb- denum, tantalum and other base metals, unwrought

40%

CHAPTER 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof

NOTES

1. Apnrt from blow lamps, portable forges, grinding wheels mounted on frame- works, manicure and chiropody sets, and goods classified in Heading No. 82'07 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 use ns defined in Note 2 In Section XV are in nil 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 clarified with the articles or parts of which they are blanks.

Cutting plates for electric hair clippers and blades and heads for electric shavers are to be classified under Heading No. 82-08/15.

3. Sets (other than mani?me or chiropody sets—Heading No. 82-OB/15) comp- rising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling wjthin the different Headings of this Chapter, fitted in cabinets, boxes, cases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest rate of duty.

*. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles ii they are of a kind normally sold there- with. Cases, boxes and similar containers imported separately are to be classi- fied under their appropriate HeadinRs.

Rate of duly

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(6)

(5)

(4)

(3)

(2)

(0

8a* 01/04

Hand tools (for example, spades, hoes, hewing tools, scythes and hay knives) of a kind used in agricul- ture, horticulture or forestry; sows (non-mechanical) and blades for hand or machine saws (including toothless saw blades); hand tools, not fallingwithin any other heading of this Chapter, including mounted glaziers'diamonds, pliers, 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 parts of, machine tools; portable forges; grinding wheels mounted on frameworks (hand or pedal operated)

6 0%

82-05

Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling tapping, thread ingjboring, 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;rockdrillingbit8 40%

Knives and cutting blades, for ma-

82-06

chines or for mechanical appliances The rate

applicable to the machine or mecha- nical ap- pliance with which tho knife or the cutting blade is designed to be used.

81-07

Tool-Up¹! and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides (forexamplcj carbides of lungsien, molybdenum or vanadium")

8a-o8/ij

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

Rate of duty

Heading No.

Sub-heading Ko. and description of article

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(1

(2)

4

(5)

(3)

82-08/15— comd.

those falling within Heading No, 82- 06), scissorSj knife and scissor blades, 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%

CHAPTER 83

Miscellaneous articles of base metal

NOTE*

In this Chapter, a reference to parta of articles is In n0 case to be taken as applying to cables, chains, nails, bolts, nuts, screws, springs or other articles of iron or fiteel 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).

F

Rate of dutj

Sub-heading No. and description of article

Heading No.

Standard U.K.

Durations when rates of duty are protective

Other Preferen- tial Arcaa

(I)

(J)

(4)

CD

(3)

Miscellaneous articles of base metal:

83-01/15

(1) Lotfks all sorts (including frames incorporating locks, for hand-"- bogs, trunks or the like) and parts thereof; lock keys; fittings and mountings of a kind suitable for furniture, doors, staircases) blinds, coachwork, saddlery, trunks, caskets and the like (Including automatic door closers)} hat-racks, hat-pegs, brackets and the like; lamps and lighting fittings, and parts there* of (excluding articles falling Within Chapter 85); fittings (for example, clasps, buckles, nooks, eyes and eyelets) of a kind commonly uaed for cloth- ing, travel goods, handbags of other textile or leather goodsj tubular rivets and bifurcated fiveta; photograph, picture and similar frames; mirrors of base mctd; sign-plates, name-platesj numbers, letters and other signs . . . . ",

. *

too%

(3) Safes, strong-boxes, strong- rooms (Including linings and doors thereof); cash and deed boxes and the like; office equip-

Rate of dut y

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)

CO

83-01/15 —contd.

ment (for example, filing cabi- nets, racks, sorting boxes, paper trays and paper rests) other than office furniture falling within Chapter 94; fittings for loos: leuf binders, for files or i'or stationery books; letter clips, staples, indexing tags and similar stationery goods; sta- tuettM "nd other ornaments of a kind used indoors; flexible tub- ing and piping; beads and epan- gles; bells and gongs, non- electric, and parts thereof, stop- pers, crown corks, bottle capB, 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 metal or of met&l carbides, coated or cored with flux mate- rial, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

6o°A

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 m a c h i n e^ mechanical or electrical appliances, of unhardened vulcanised rubber (for examptej 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 appliances 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 Jaoquard 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);

(f) 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 % to Section XV} of base metal (Section XV), of similar goods of artificial plastic materials (which are generally classified in Heading No. 39- 07);

(h) endless belts of metal wire or strip (Section XV);

(ij) articles falling within Chapter 82 or 83;

(fc) vehicles, aircraft, ahips or boats) 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. 82-05 and brushes of a kind used as parts of machines, of Chapter 96; similar interchangeable tools are to be classified according to the conntituent material of their working pait (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, (i) insulators or insulated electric wire and the like, (ii) 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 85 (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- 89 or elec- trical goods and apparatus falling within Heading No. 85¹18/27) 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 85" 15 are to be classified in Heading No. 85-13;

(c) all other parts are to be classified in Heading No. 84.65 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 is 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 aro 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, grindstoneg and other articles falling within Chapter 68;

(b) appliances and machinery (for example, pumps) and parts thereof

of ceramic material (Chapter 69);

(c) laboratory glassware of Heading No. 70'17/13; machinery and app-

liances and parts thereof, of glass (Heading No. 70'20 or 70-21);

(

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 85.06[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 NOB. 84.01/02 to £4.21 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 latter.

Heading No, 84-17 ia, however, to be taken not to apply to:

(a) 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 yams, 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. 84-19 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 th" 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.

Suh-heading No. and description of

Rate of duty

article

Heading No.

Standarc 1 U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(4)

( 2)

(6)

(3)

(5)

84.01/02 Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam) and auxiliary plant for Use with the

T

Rate of dutj

Heading No.

Sub-heading No, and description of article

Standard U.K.

Duration when rates of duty art protective

Other Preferen- tial Areas

(4)

(")

C3)

(5)

CO

CD

84 01/02 —contd.

same (for example, economise™, superheaters, soot removers, gas recoverers and the like); conden- sers for vapour engines and power units

4 0%

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 steam 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%

6 0%

t

Internal combustion piston engines .

84-06

84-07

Hydraulic engines and motors (in- cluding water wheels and wattr turbines)

4 0%

84-08

Other engines and motors:

(1) Not elsewhere specified .

• *

40%

(2) Spring operated or weight

operated motori .

6 0%

(3) Jet and gas turbines adapted

..

4 0%

for use In aeroplanes

t *

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

6 0%

(2) Delivery pumps fitted with measuring or price calculating mechanism, such as are used for supplyingpetrol or oil, and pumps specially designed for lubricating and washing of vehicles; manually operated pumps . . ..

• "

D . >

(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 pumps and com- pressors, and free-piston genera- tors for gas turbines); fans, blowers and the like :

..

4 0%

(1) Not elsewhere specified

• •

p

Rate" of duly

Sub-heading No. and description of article

Heading No.

Standard ] U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

i

( i)

(3)

(4)

(5)

CO

CO

(2) Gas compressors imported for

84-11 —contd.

use in air-conditioning equip- ment

So%

(3) Gas compressors imported for use in refrigerating equipment 100%

• *

94%

(4) Exhaust fanB and blowers of not less than 65 centimetres sweep j flame-proof fans and blowers . . ..

40%

(5) Fane and blowers not falling

within sub-heading (4) .

60%

50%

84-12

Air-conditioning machines, self-con- tained, comprising a motor-driven fan and elements for changing the temperature and humidity of air

60%

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. . . ..

40%

Industrial and laboratory furnaces and

84-14

40%

ovens, non-electric

* •

Refrigerators and refrigerating equip-

84-15

ment (electrical and other) :

(1) Not elsewhere specified

40%

(2) Domestic refrigerators

100%

94%

84-16

Calendering and similar rolling ma- chines (other than metal-working and metal-rolling machines and glass-working machines) and cylin- ders therefor . . ..

40%

84-17

Machinery> 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 utorage water- heaters, non-electrical:

(i) Not elsewhere specified

40%

(2) Machinery and equipment for food and drink other than those used for treating milk; instan- taneous or Btorage water-heaters, non-electric"l; machinery and equipment imported for use in air-conditioning

6 0%

Rate of duty

Sub-heading No. and description of article

Heading No.

Standard U.K. Other

Duration when rates of uty "r= protective

Preferen- tial Areas

( 3)

(3)

( 1)

(4)

(5)

(6)

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%

60%

(2) Air filters; oil or fuel filters for internal combustion piston engines . . ..

84-19

Machinery for cleaning or drying bottles or other containers; machi- nery for filling, closing, scaling, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machi- nery; machinery for aerating beve- rages; dish washing machines

6 0%

84-20

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%

(1) Not elsewhercjspecifled

5°%

U) Wcigh-bridges; hopper scales for automatically weighing ma- terials discharged from hoppers

40%

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 Jet projecting machines;

..

Cl) Not elsewhere specified ,

4<=%

C2) Spray guns and similar applian- ces for spraying paint, varnish, oil, distemper or cement; fire extinguishers (charged or not)

60%

84*22

}

Lifting) handling, loading or un- loading machinery, telphers and conveyors (for example, lifts, hoists. > winchcB, cranes, transporter cranes; jacks) pulley tackle, belt conveyors and telcferics) not being machinery falling within Heading No. 84-23

40%

84-2}

Excpvating, levelling, tamping, bor- ing and extracting machinery, sta- tionary or mobile, for earth, mine- ialsororc8(forcxample, mechani- cal shovels, coal-cutters, excava- tors, scrapers, levellers and bull- dozers); pile-drivers; snow-ploughs, not self-propelled(including snow- plough attachments) .

4 0%

84-24

Agriculture!and horticultural machi- neryforsoilprepsrationor cultiva-

Rate of dutj

Heading No.

Sub-heading No. and description of article

Standard U.K. Other

Duration when rates of duty are protective

Preferen- tial Areas

CD

(3)

(4)

(5)

(6)

84-24 ¹—conCa,

tion C^or example, ploughs, harr0WB3 cultivators, seed and fertiliser distributors); lawn and sports ground rollers :

(1) Not elsewhere specified

, 40%

(2) Lawil and sports ground rollers

6 0%

84-35

Harvesting and threshing machinery; strew and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and e$g-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%

a •

84-26

Dairy machinery (including milking

machines) . . ..

4 0%

84-27

6 0%

Presses, crushers and other machinery of a kind used in wine-making, cider-making, fruit Juice prepara- tion or the like . . ..

t •

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%

84-29

• • Machinery of a kind used in the bread grain milling industjy, and other machinery (other than farm type machinery), for the working of cereals or dried leguminous vege- tables

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, fish, fruit or vegetables (including mincing or slicing ma- chines), sugar manufacture or brewing:

6 0%

(1) Not elsewhere specified

• *

• •

(2) Sugar manufacturing ?nd re-

lining machinery

* *

4°%

8*.3i

Machinery for making or finishing celluloaic pulp, paper or paper- board . . . ..

4 0%

Book-binding machinery, including

84-32

..

bcok-sewing machines

4 0%

84-33

Paper or papcrboard cutting machines cf all kinds; other michinery for making up paper pulp, paper or papcrboard . . ..

4 0%

Rate of duty

Sub-heading No. and description of article

Heading No.

Standards U.K. Other

Duration when rates of duty are protective

Preferen- tial Areas

( 2)

( 1)

(3)

(4) (5)

84-34

Machinery, apparatus arid accessvrics 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 cylinder;,; pridt- ing type, impressed ffongs and matrices, printing blocks, plated and cylinders,- blocks, plates, cylin- ders and lithographic stones, pre- pared for printing purposes (for example, planed, grained or poli- shed)

4 0%

Other printing machinery; machinery

84 -35

for uses ancillary to printing

4 0%

84.36

•

Machines for extruding man-made textiles; machines of a kind used for processing natural or man-made textile fibres; textile splning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines

4o %

84.37

Weaving machjnes, 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:

(1) Not elsewhere specified

4 0%

(2) Domestic knitting machines ; machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net

6 0%

84-38

Auxiliary machinery for use with machines of Heading No. 84.37 (for example, dohbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable lor use solely or principally with the machines of the present heading or witb ma- chines falling within Heading No. S j. 36 or 84.37, (for example, spin- dles and sqindle ffyers card cloth- ing, combs, extruding nipples, shuttles, hcald and hcald-liftcrs and hosiery needles):

(1) Not elsewhere specified .

4°%

..

(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 fcit in the piece or in shapes, including felthat making machines and hat-making blocks . 4°%

84.40

Machinery for 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 kind used in the

Rate of duty

Sub-heading No. and description of article

Duration when rate*

Heading No.

U.K. Other

Standard

of duty at" " protective

Preferen- tial Area*

(3)

( 2)

(6)

(4)

(5)

CD

34-40— Contd.

manufacture of linoleum or ether Joor coverings for applying the paste to the base fabric or other support; 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:

4 0%

(1) Not elsewhere specified

6 0%

(2) Domestic washing machines, laundry and dry-cleaning ma- chinery . . ..

5°%

84-41

Sewing machines; furniture specially designed for sewing machines; sewing machine needles:

4 0%

(1) Not elsewhere specified

100%

9 0%

(2) Domestic sewing machines

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 shoe making machi-

4 0%

nery

84-43

4 0%

Convcrtors, ladles,ingot moulds and casting machines, of a kind used in metallurgy and in metal foundries

..

mt

4 0%

Rolling mills and rolls therefor

84-44

84-45/48 Machine-tools 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 Carving materials, other than machines falling 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 "nd tool holders, Belf-opening diehcads, dividing heads and other appliances for machine-tools, tool holders for any type of tool or machine-tool for working in the hand

4 0%

* *

84.49

4 0%

TooUforworkinginthehand, pneu- matic or with self-contained non- electric motor . . ..

84-5°

Gas-operated welding, brazing, cut- ting end surface tempering applian- ces: (1) Not elsewhere specified

4°%

••

Riteofdut: f

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration when rates of duty 1 re protective

Other Preferen- tial Areas

( 1)

(2)

(6)

(3)

(5)

(4)

84-50— contd.

(2) Hand-operated gas welding, brazing, cutting and surface tempering appliances (blow pipes] 1 60% 5°%

84-51/55 Typewriters, other than typewriters incorporating calculating mechani- sms; cheque-writing machines; calculating machines; accounting machines, cash registers, postage- fwnkins machines, ticket-issuing machines and similar machines, incorporating a calculating device; 'statistical machines of s kind ope- rated in conjunction with punched cards (for example, sorting, CBI- culatlng and tabulating machines); accounting machines operated in conjunction with similar punched cards; auxiliary machines for use with such machines (for example, punching and checking machines); other office machines (for exemple3 hectograph or stencil duplicating machines, addressing machines, cc in-sorting machines, coin-count- ing flnd wrapping machines, pen- cil-sharpening mscnincs, perfora- ting and stapling machines); partB and accessories (other than covers, carrving cases and thq hke) suitable for use solely or principally with the above machines:

6 0%

••

(1) Not elsewhere specified

6 0%

'2) Statistical machines of a kind operated in conjunction with punched cards (for example, sorting, calculating and tabulat- ing machines V, accounting machines operated in conjunc- tion with similar punched cards1; auriliaiy machines for use with such machines (for example, punching and checking ma- chines) • • •

84-*6

4 0%

Machinery for soring, 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 01 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 •

84-57

4°%

Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and vmttrr tubes and valves

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)

(2)

(6)

(3)

(5)

(4)

84-58

Automatic vending machines (for example, stamp, cigarette, choco- late and food machines), not being gameB of skill or chance

6 0%

• *

t •

5°%

84-59

Machinery and mechanical appliances (except those suitaHe for use solely or principally as parts of other machines or apparatus'), not falling wi'hin any other Heading of this Chapter:

(1) Not elsewhere specified

60%

(a) Machinery and mechanical appliances designed for the production of a commodity, such as oil, soap or edible fats, artificial plastics, rubber or other similar products, electric wires and cables, ropes, baskets and brushes, cigars and cigarettes; machinery for treating metals, 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 retctors . . ..

40%

84'6o Moulding boxes for metal foundry; moulds of a type used for metal (othci 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 Bimllar ap- pli,nces for pipes, boiler shells, tanaka, vats and the like, including pressure reducing valves and ther- mostatically controlled valves:

6 0%

(1) Not elsewhere specified

(2) Isolating valves, non-return valves, safety valves, pressure reducing valves, exhaust relief valves, thermostatically con- trolled valves, solenoid operated valves; stainless steel valves and other valves lined with rubber or other corrosion-resisting ma- terials ; steam traps

4 0%

• •

84-62

all, roller or needle toner beating*:

(1) Ball and roller bearings not

elsewhere specified

40%

.•

• •

[ i o o%

(2) Ball bearings of all types not exceeding 60 millimetres bore diameter . • . .J ]

• •

Rate of dut y

Sub-heading No. and description of article

Heading No.

Standard U.K.

Duration when rates of duty are protectivo

Other Preferen- tial ATOS

(4)

( 1)

(3)

(6)

(5)

84-62— contd.

(3) Roller bearings, " including needle roller bearings but excluding adapter roller bear- ings, not exceeding 85 millimetres bore diameter

100%

84-63

6 0%

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 '

6 0%

Gaskets and similar joints of metal sheeting combined with other ma- terial (for example, asbestoSj felt and paperboard) or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in com- positlonj for engines, pipes, tubes and the like, put up In pouches, envelopes or similar packing*

• •

84'65

6 0%

Machinery parts, not containing elec- trical connectors, insulators, coila, contacts or other electrical features and not falling within any other heading in this Chapter

4 0%

84-66

(0 All items of: •

(a) machinery including prime-

movers,

(Jb) instruments, apparatus and

appliances,

(c) control gear and transmission

equipment,

Id) 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 :

Rate of duty

Sub-heading No. and description of article

Heading No.

Standard U.K. Other

Duration when rates of duty are protecti-v e

Preferen- tial Areas

(I)

U)

C3)

C4)

(3)

84 -6&— coiiXd.

Provided these are Imported (whe- theT In one or In more than one consignment) against one or more specific contracts, which have been registered 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 semi-finished material), or consumable stores imported, as a part of a contract or contracts, re- gistered in terms of sub-heading {{), 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 ("), and far- ther provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in sub-heading ({) . . ..

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 pr 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 84,

2. Heading No. 85-01 Includes 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. 85¹06/07 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes:

(a) vacuum cleanera, floor polishers, food grinder3 and mixers, fruit

Juice extractors and fans, of any weight;

(b) other machine-, provided the weight of such other machines does

not exceed 20 kilograms.

The Heading d$es 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).

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

(2)

( 1)

(6)

(4)

(3)

(5)

85TJI

Electrical goods of the following descriptions: generators, motors, converters (rotary or Btatic), tians- formers, Tectificrs and rectifying apparatus, inductort :

(1) Not elsewhere specified .

4°%

(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 volt* or above and other motors of rated output 1 • 5 kilowatt! or above .

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 . .

6 0%

5 0%

85 'O2

Electro-magnets; 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 .

e5'O3

85'04

6 0%

Electric accumulator*

Tools for working in the hand, with

8505

6 0 % .,

self-contained electric motor

85-06/07

6 0%

Electro-mechanical domestic applian- ces with self-contained electric mo- tori shavers and hair clippers, with self-contained electric motor

50%,

85'08

6 0%

Electrical starting and ignition equip- ment for internal combustion en- gines (including ignition magr.eios, magneto-dynamos, ignition coils, starter motors, sparkirg plugs and glow plugs; (dynamos and cut-outs for use in conjunction therewith

85 09

6 0%

Electrical lighting and sigt allii g equipment and electrical wind- screen wipers, defrosters and e'emis- tcrs, for cycles or moor vehicles

>

*

100%

Portable electric battery and magnetc lamps, other than lamps falling within Heading No. 85-09

85-11

Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment ; -lectric welding, brazing and sol- dsrfng machines and apparatus and similar electric machines and ap- paratus for cutting :

I ³02 ^ ^ lfi ^A z f c > fT^ °F INDIA EXTRAOftDIttAtlV ^ A RT tt

; Sub-heading No. and description of

Rate of duty

Heading No.

article

Standard U.K. Other

Duration when rates of duty are protective

Preferen- tial Areas

( i)

W

{{^{{FOOTNOTE (3)}}}}

(4)

(5)

(6)

(1) Not elsewhere specified

4 0%

ccntd.

(2) Electrically heated hand sol-

dering and brazing irons

6 0%

5 0%

8 5 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 resistors, other than those of carbon

6 0%

5 0%

" •

85-13

Electrical line telephonic and tele- graphic apparatus (including such apparatus for carrier-current line systems)

6 0%

85-14

Microphones and stands therefor;

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:

(1) Not elsewhere specified

" O%

* •

(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%

5 0%

85.17

Electric sound or visual lignalling apparatus (such as bells, sirens, Indicator panels, burglar and fire alarms), other than those of Head- ing No. 85-09 or 85-16

5 0%

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-

Rate of duty

Heading No.

Sub-heading No. and description of article

U.K. Other

Standard

Duration when rates of duty are protective

Preferen- tial Areas

( 1)

(4)

(3)

(5)

W

85-18/27 —contd.

nistors 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 othor 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:

(1) Not elsewhere specified

50%

60%

• •

60%

(3) 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 are designed for use in circuits of 400 volts or above, or of 20 amperes or above or for use with motors of 1 • 5 kilowatts or above 40%

1 ~>

100%

(4) Electric filament lamps and electric discharge lamps (ex- cluding infra-red ana ultra- violet lamps); arc lamps; elec- trically ignited photographic flashbulbs

* 7

(5) Insulated (including enamelled or anodised) electric wire^ cable, bars, strips and the like (includ- ing co-Uriel 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%

(6) Carbon electrodes (including unmachined) for furnaces and electrolysers, and nipples there- for

40%

(7) Insulators designed for use In an electrical transmission sys- tem of 400 volts or above

40%

"5-a8 I ilectrical parts cf machinery and apparatus, not being goods falling within any of the preceding head- ings of this Chapter .

60% 5°%

SECTION XVU

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 aa 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 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. 39' 07);

(c) articles falling within Chapter B2 (tools);

(

(c) machinea and mechanical appliances and other articles falling within Headings Nos. 84-01 to 84L59, 84-61 or 84-62 and parts of engines and motors falling within Heading No. 84-63;

(f) electrical machinery and equipment (Chapter 85);

(g) 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 that 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 hag 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 3) 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)

NOTES!

1. This Chapter does not cover:

(a) railway w tramway sleepers of wood (Chapter 44) or of concrete (Chapter 66);

(b) railway or tramway track construction material of Iron or uteel falling within Heading No. 73-16; or

(c) electrically powered signalling apparatus falling within Heading No. 85-16.

2. Heading No. 86-09 is to be taken to apply inter alia to:

(a) axles, wheels, metal tyres, 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 connectloni;

and

(e) coachwork.

3. Subject to the provisions of Note 1 above, Heading No, 80 . 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 coritrol gear, signal and point controls, whether or not they are fitted for electric lighting.

r

Rate of dutj

Sub-heading No. and description of article

Heading No.

U.K.

Standard

Duration - when rates of duty are protective

Other Preferen- tial Areas

( 2)

(4)

( i)

(5)

(3)

(6)

Rail locomotives and lenders

4 0%

86-01/03

86-04/07 Railway and tramway coaches^ vanSj wagons and trucks and other rolling-stock ,

4 0%

86-08

6 0%

Road-rail and similar containers spe- cially designed and equipr ed to be equally suitable for nansfort by rail, road and ship

Parts of railway and I ram way locomo-

86-09

tives and rolling-Block

4°%

86-10

>

Rpilway and *ramway track fixtures and fittings J mechanical equipment not electrically powered, for sig- nalling to or controlling road, rsil or other vehicles, ihir>s or aircraft; parts of the foregoing fixtures, fit- tings or equipment

40%

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 lor 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 iitted with ball bearings nor to children's cyclea 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.

Rate of duty

Sub-heading No. and description of

Heading !

article

•

No.

tandard U.K.

S

Other

Duration when ratci of duty

Preferential

Areas '

f are protective

(3)

(2)

(4)

(5)

(*)

87-01 Tractors (other than those falling Within Heading No. 87'07), whether or not fitted with power take-offs, winches or pulleys:

(1) Not elsewhere specified

40 %

60%

(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):

60%

(j) Not elsewhere specified

..

• •

• •

(2) Motor cars and caravans; other

vehicles designed for the private trans- port of persons . . ..

* t

150%

40%

(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 lorriesi snow-ploughs, spraying lorrieB, crane lorries, searchlight lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of Heading No, 87-02

60%

87-04/06 Chassis fitted with engines,bodics (includ- ing cabs) and parts and accessories ot the motor vehicles falling within Heading No. 87-01, 87-02 or 87-03 :

60%

(1) Not elsewhere specified

••

••

[

* *

(2) Parts designed for the articles covered by sub-heading Nos. 87-01(1) and 8 7 - 0 2 ( 3 ). , . . ..

40%

87-07

60%

f Works trucks, mechanically propelled, oi the tyreauscdln factories or warehouses 1 for short distance transport or handling of goods (for example, fork-lift trucks and plBtforrn trucks); tractors of the type ueed on railway station platforms; partB of the foregoing trucks and tractors

* *

: Tanks and other armoured fighting vehicles

87-08

Free

motorised, whether or not fitted with weapons, and parts of such vehicles .

87-09/12 1 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 j invalid carriages fitted with means of mechanical propulsion (motorised i or not); parts and accessories of the foregoing articles:

60%

0 ".

(1) Not elsewhere specified

••

52*°/

Rate of duty

Sub-heading No. and description of

Heading No.

article

Standard U.K. Other

Duration when ratei of duty are protective

Preferen-

tial Areas

( 2)

(6) ( 1)

(3)

(4) (5)

(2) Cycles (including delivery tricycles),

87-09/12 •^ contd,

100%

not memorised, and parts and accessories of cycles

6 0%

(3) Invalid carriages, fitted with means of mechanical propulsion (motorised or not), and parts and accessories thereof . . . . ..

87-I3/I4

6 0%

Other vehicles (including trailers, baby carriages and invalid carriages), not mechanically propelled, and parts thereof

CHAPTER 88

Aircraft and parts thereof; parachutes; catapults and similar aircraft launching

gear; ground flying trainers

NOTE

"Aeroplanes" meang flying machines which are heavier-than-air 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".

T

; Sub-heading No. and description of

Rate of dutj

article

Heading No.

Standard U . K. Other

Duraration when rates of duty are protettive

Preferen- tial Areas

(4)

(3)

(5)

(<5)

88-01/03 Aircraft and parts thereof:

(1) Not elsewhere specified

4<=%

(2) Aeroplanes and parts thereof

l r

4 0%

Parachutes and parts thereof and accesso-

88-04/05:

ries thereto j catapults and similar aircraft launching gear; ground flying trainers j parts of any of the foregoing articles 4 0%

CHAPTER BH

Ships, boats and floating structures

NOTE

A hull, unfinished or incomplete vessel, assembled or unassembled, or a

complete vessel, unassembled, is to be classified within Heading No. 89-01/03.

i Sub-heading No. and description of

Rale of duty

article

-

Headini No.

Duration when rates of duty

Standard U.K.

are

protective

Other Preferential Areas

(3)

( i)

(4)

(*>

(5)

(6)

89-01/03

Ships, boats, tugs, and other vessels not

elsewhere specified; light-vessels, fire- floats, dredgers, floating cranes other special purpose vessels; floati ng docks . . ..

. 40%

Rate of duty

ing Sub-heading No. and discnpiion of

an iclc

Head No

U.K. Other

Standard

Duration when rates of duty are protective

Preferen- tial Areas

( 2)

(6)

(3)

(4) (5)

( I)

89-04 Shipsj boats and other vessels for break-

ing up

40%

Floating structures other than vessels (foi

89-05

example, coffer-damsj landing stages, buoys and beacons) .

4°%

SECTION xvni

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. 59'10/17);

(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 Chupter 71 or 83;

(d) goods falling within Heading No. 70'01/16 or 70-17/18; (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);

instrument 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 arc to 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 th0 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:

(fl) 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;

(•a) instruments or apparatus for measuring or detecting alpha, beta* gamma, X-ray, cosmic or similar radiations; and

(d)¹ 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 Headings.

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

( i)

(4)

(6)

(5)

Lenses, prisms, mirrors and other optical

9O'OI

elemcn's, of any material, unmounted, other than such elements of glass nol optically worked; sheets or plates, of polarising material

6 0%

9O-O2

Ri'.te of duty applicable to the instrument or apparatus of which they arc parts or fittings

• • Lenses, prisms, mirrors and other opii- cal elements, of any material, mounted, being parts of or fittings for instruments or apparntus, other than such elements of glass not optically worked.

Heading Sub-heading No. and description of

Rate of duty

No, article

Standai rd U.K. Other

Duration when rate of duty arc protective

Preferen- tial Areas

) (2)

(3)

(4)

(6)

(5)

90-03/ 'o4 Spectacles, pince-nez, lorgnettes, goggles

and the like, corrective, pro- tective or other; frames and mountings of the above articles, and parts (here- of

100%

90-05/ 66 Refracting telescopes (monocular and binocular)prismatic or not; astronomical instruments (for example, reflecting telescopes, transit instruments and equatorial telescopes) and mountings therefor, but not including instruments for radio-astronomy

60%

90-07 Photographic cameras; photographic flash-

100%

light apparatus . . ..

9<=%

90-08

••

••

• .

Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles: (i) Not elsewhere specified. . , (2) Cinematographic cameras. .

40% 4o%

90-09 Image projectors (other than cinemato- graphic projectors); photographic (except cinematographic) enlargers and reducers . ..

100% 9 0%

90-10

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, forfilm; screens for projectors

90-11/1;

4 Q%

z 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

60%

Optical appliances and instruments (but not including lighting appliances other than searchlights and spotlights), not falling within any other Heading of this Chapter . . . ..

• •

90-14

50%

Surveying (including photogrammetrlcal surveying¹), hydrographic, navigational, meteorological, hydrological and geo- physical instruments; compasses; range- finders . . . - .- 60%

• •

90-15 1

40%

..

Balances of a sensitivity of 5 centigrams or better, with or with out their weights

90-16 ] Drawing, 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:

Sub-heading No. and description ol

Rnic ol duty

Heading No.

Duiuiion when rates of dun-

ttindaid U.K.

unicle — s

are pu'tective

Other Preferen- tial Areas

( 2)

0)

(4)

fji Notel">o\vhcic specified

contj.

(j 1 Choi king instruments, uppIwiiLLN HHJ machines (fni example, balancing mai-hinesi; Profile projectors

i |O 1 7 / lS Medical dental. M'lgical and \etcrinar5 instruments urw appliances (including clcctromedical apparatus and opthttlmic instruments); michano-iherapy appli- ances; massage apparatus, psychological aptitude-resting apparatus; artificial res- piration, ozone therapy, oxygen therapy, uerosol therapy or similar apparatus, breathing appliances (including gas masks and similar respirators').

hu¹;,

90-19

40 V/r

90-20 4V,

I;ice

4C "/„

4 0%

-)0 •*/>, bo ^,

Sub-heading No. and description of

Rate of duty

Duration

Heading No.

article —

- when rates

Standard U.K.

of duty arc

protective

Other Preferen- tial Areas

( 2)

(4)

(3)

(6)

(5)

90 2 5- conid.

- viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instrument B and apparatus for measuring or checking quantities of heat, light or sound (such as photometers, including exposure meters, and calorimeters); microtomes:

(i) Not elsewhere specified 1

40%

i

100%

(2) Exposure meters

90%

yo-26 i

60%

Gas, liquid and electricity supply or pro- duction meters; calibrating meters there- for

50%

90-27

Revolution counters, production counters, taximeters,mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tacho- meters (other than ar tides falling within Heading No. 90-14); stroboscopes

60%

50%

90-28

Electrical measuring, checking, analysing or automatically controlling instruments and apparatus:

(1) Not elsewhere specified

60%

50%

(2) Instruments or apparatus for measur- ing or checking electrical quantities and automatic regulators of electrical quantities, if such instruments, appara- tus or regulafors are designed for use in circuits of 400 volts or over

40%

(3) Instruments or apparatus for meabur- ing or detecting alpha, beta, gamma, X-ray, cosmic or similar radiation

40%

The rare applicabl ;tnc coun

non-clec

e to the terparts.

(4) Electrical instruments and apparatus, the non-electric counterparts of which falj under Heading No. 9o-i4to90-i6 90 >22 to 90-25 or 90-27.

Rate of duty applicable to

90-29

the main article of which they are parts or accessories.

Parts or accessories suitable for use solely or principally with one or more of the articles falling within Heading No. 90-23, 90-24,90-26,90-27 or 90-28.

CHAPTEH 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.

4. Except as provided in Notes 2 and 3, movements and other parts suitable for 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 thig 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 classi- fied under their appropriate Headings.

Sub-heading No. anil description of

Rate of duty

Heading No.

article

Standard U. K. Other Pre-

Duration when rates of duty are Pro- tective

ferential Areas

(3) (4)

CO

91-01/11

Clocks and watches of nil 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 switc lies with clock or watch movement or with synchronous motor; parts of all the 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 o)

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, whother or not developed (Chapter 37);

(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) microphones, amplifiers, loud-speakers, head-phones, switches, stro- boscopea and other accessory instruments, apparatus or equipment falling within Chapter 85 or 90, for use 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 96;

(e) toy Instruments (Chapter 97); or

(f) collectors' pieces or antiques (Heading No. 99'04/05 or 99* 08).

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 has the essential character of such a complete or finished article.

8. 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 classified under their appropriate Headings.

Sub-headingNo. and deseri' tion of

Rate of duty

article

Heading No.

Standard U. K.

Duration when rates of duty ore pro- tective

Other Prefer- ential Areas

( 1)

U)

(4)

(3)

£5)

92-01/13

Musical instruments including elec-

tronic and similar musicalinBtru- ments; sound recorders and reproducers; decoy calls and sound-signalling instruments; television image and sound record- ers and reproduccrsj magnetic; parts and accessories of the above articles . . . ..

100%

SECTION XIX

ARMS AND AMMUNITION; PARTS THEREOF

CHAPTER 93

Arms find ammunition; parts thereof

NOTFS

1. This Chapter doos not cover:

(a) goods falling within Chapter 36 (for example, percussion caps,

detonators, signalling flares);

(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of 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);

(c) bows, arrows, fencing foils or toya 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. 85-15.

4. 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 classified under their appropriate Headings

Rate of duty

Sub-heading No. and description of

Heading

article

No.

Standard U.K.

Duration when rates of duty are pro- tective

Other Prefer- ential Areas

(3)

(4)

(*)

(a)

(5)

(0

100%

Arms and ammunition; parts thereof

93•01/07

_

SECTION 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 39, 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. 70-01/16 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); nnd safes falling within Chap- ter 83;

(/) furniture specially designed as parts of refrigeratois of Heading No. 84.15); furniture specially designed for sewing machines (Heading No. 84-41);

(g) furniture specially designed as parts of radio-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);

(fc) furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or recorders, falling within Chapter 92;

(I) toy furniture, 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 clipboards;

(b) folding sets and beds;

(.c) unit bookcases and similar unit furniture.

3. An article of furniture, whether or not comprising sheets, parts or fittings o[ glass, marble or other materials, imported unassembled, is to be treated aa 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 pnrts of furniture.

Rate of duty

Sub-hea.lingNo. und description of article

Heading No.

U. K. Other

Standard

Duration •when rates of duty arc protective

Preferential Areas

(6)

( i)

(4) (5)

13)

W

94-01/04

100%

Furniture, including medical furniture and parts thereof; bedding, mat- tresses, mattress supports, cushions and similar stuffed furnishings

CHAPTER 95

Articles and manufactures of carving or moulding material

NOTE

This Chapter does not cover:

(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);

(/) articles falling within Chapter 91 (for example, clock or watch cases);

(g) articles falling within Chapter 92 (for example, musical Instruments

and parts thereof);

(h) articles falling within Chapter 93 (arms and parts thereof);

(fj) articles falling within Chapter 94 (furniture and parts thereof);

(k) brushes, powder-r^ffs 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, cuft-llnkj,

•moklng pipes, combs); or

(n) collectors" pieces or antiques (Chapter 99).

Rate of duty

Sub-heading No. and description

of article

Heading No-

Standard U, K. Other

Preferential

Duration -when rates of duty arc protective

Areas

(4)

( 2)

(6)

(5)

(1)

95'01/08 Articles and manufactures of carving or moulilng materials; worked un- hardencd gelatin (except gelatin falling within Chapter 35) and articles of unhardened gelatin :

100%

(1) Not else vhcre specified

(2) Worked unhardcneJ gelatin and articles of unhardeneJ gelatin .

••

CHAPTER 96

Brooms, brushes, feather dusters, powder-puffs attd 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 luits 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 aro ready for incorporation without division in brooms or biushes, or which require only such further minor processes as glueing or coating the butts, or trimming to shape at the top, to render thim ready for such incorporation.

Rate of duty

Duration Heading No.

Sub-heading No. and description of article

Standard U. K. Other

— when rates of duty are protective

Preferential Areas

(3)

(6)

( i)

(4) (5)

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 any ma- terial; hand sieves and hand riddles, or any material:

100%

(1) Not elsewhere specified

(2) Brushes of a kind used as parts

of machines

4 0%

CHAPTEH 97

Toys, games and sports requisites; parts thereo-f

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 sports headgear falling within Chapter 65;

(h) climbing sticks, whips, riding crops or the like, or 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 baae metal (Section XV), or similar goods of artificial plastic materials (which are generally classified In Heading No. 3907);

(11 bells and gongs, non-electric, and ports thereof, of bnse metal Chap- ter 83);

(m) sports vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII;

(n) children's cycle.-, 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 means of propulsion (Chapter 44 for such articles made of wood);

(p) spectacles, goggles and the like, for sports and outdoor games (Heading No. 90*03/04);

((]) decoy calls and whistles (Chapter 92);

(r) arms or other articles of Chapter 93; or

(s) racket strings, tentt, or other cumping goods, or gloves (classified, in general, according to the material of which they are made).

2. 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.

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

(6)

( 2)

(3)

(⁴) (5)

97-01/08

Wheeled toys designed to be ridden by children; dulls and other toys; articles for parlour games or fairground amusements; entertainment articles; Christmas tree decorations and the like; equipment for gymnasticsj sports and outdoor games; hunting ani fishing requisites; travelling circuses, travelling menageries ani travelling theatres

100%

CHAPTER 98

Miscellaneous manufactured articles

NOTES

1. This Chapter does not cover:

(a) eyebrow and other cosmetic pencils (Chapter 33);

(b) buttons, studs, cuff-link3, combs, hair-slides and the like, if made wholly or partly of precious metal or rolled precious metal [subject to the provisions of Note 7 (a) 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. 90.16); or

(e) toys and other articles falling within Chapter 97.

2, 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 parMy of precious meta] or rolled precious metal or of pearls or precious or semi-precloua stones (natural, synthetic or reconstructed) .

3. Casea, boxes and similar containers imported with articles of this Chapter arc 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-hca.UngNo. a r ui description of

Rate of duty

Heading

article

No.

Standard U. K. Other

Duration when rates

Preferential

Areas

of duty are protective

(6)

( 2)

( 1)

(3)

C4) (5)

•JH 01/02

100%

HuLtons and button moulds, studs, cuff-links, ami press fasteners; sliJe fastener ; lilunks and parts of such articles . . ..

yH-03/09 Pens and pencils, all sorts, and parts thereof; crayons, chalks and similar writing or drawing materials; slates and boards; date, scaling and simi- lar stamps, composing sticks and printing sets incorporating such composing sticks, all hand opera- ted; typewriter and similar ribbons and ink pads; sealing wax; copying pastes with a basis of gelatin 100%

98 IO/II 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 parts thereof

100%

9K 12/14 C'imbs, 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%

100%

Vacuum flasks and other vacuum vessels; parts thereof, other than glass inners . . ..

98-16

Tailors' dummies and other lay figures; animated displays of a kind used for shop window dress- ing

100%

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

CHAPTER 99

Worhs of art, collectors' pieces, and antiques

NOTES

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, of painted canvas

(Heading No. 69.01/15);

(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 article*

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, irresptctlv* 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 s°nd 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 within 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-heading No. and description of

Rate^of duty

Healing

Duration

article

No.

• whrn

Standard U.K. Other rites of duty tre protectire

Preferential Areas

( 2)

(3)

( i)

(4) (5)

(6)

99-01/03 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 •uamp-postmarks and franked envelopes, letter cards and the like), used, or if unused, not of current or new issue in India; c Elections an i collectors' pieces of zoological,bo. anical,mineralogical, anatomical, historical, archaeolo- gicaljpaleontologlcal, ethnographic or numismatic interest

Free

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

i

•juj-heftjingNo. and description of, article

l{.Mling No.

Standard U. K. Other

Duration —when rates1 of duty are j protectiv*

Preferen- tial Areas

( 2)

(4)

( 1)

IS)

(5)

(*)

IOO-OI All dutiable articles imported by " passenger as baggage, even if speci- fied elsewhere, but excluding the following articles,namcly,(() tn°tor ] vehicles. (M) alcoholic drinks

1

100%

Rate of dmy

Heading No.

Sub-heading No. and description of srticle

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

( i)

(3)

(4)

(6)

(5J

00

100-02

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%

..

•

ioc-%

(2) Others w . . ..

IOO'O3 The following articles of stores m board a vessel or aircraft on which duty Is leviable under the Custcms Act, 1962 (52 of 1962), even il" elsewhere specified, namely :

(1) Prepared or preserved meat, fish and vegetables; dairy products, soups; lard; fresh fruits .

25%

100%

(2) All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products . . ..

THE SECOND SCHEDULE—EXPORT TARIFF

(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 denned 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.

R a te of duty

Heading

Description of article

No.

( 2)

(3)

(0

1 Coffee

50 paise p er kilogram.

2 Tea

t 5% less 55 paise p er kilogram or R s. 1-70 p er kilogram, whichever is leas.

Black p e p p er . . . . ..

Rs. 1-25 p er kilogram.

3

Rs. 125 p er t o n n e.

Oilcake*

4

De-oiled g r o u n d n ut meal (solvent extracted

5

Yariety)

R s. 125 p er t o n n e.

6 T o b a c co u n m a n u f a c t u r ed . . ..

75 paise p er kilogram.

Sillimanitc . . . . . ..

2 0%

1

t Description of article

Rate of duty

Heading No.

(2)

Ci)

(3)

K y a n i te . ..

. ..

8

Ks. 40 per tonne.

M i c a, all s o r ts

9

40%

S t e a t i te (talc)

ro

2 0%

Manganese ore

ii

Rs. zo per tonne.

fi) Lumpy iron ore . . . ..

12

Rs. 10-51-1 per tonne.

(tt) Iron ore fines (including bluediiii) ,

Rs, 4 pcT tonne.

Chrome concentrates

Rs. 15 per tonne.

i3

Manganese dioxide . ..

2 0%

H

15 (i) Hides, skins and leathers, tanned and untanned all sorts, b ut not including snake skins and manufactures of leather .

io%

(#) Snake skins . •

25%

16 Raw cotton

Rs. 1000 per tonne.

Cotton waste (all sorts) . .

17

40%

i8 Jute manufactures (including manufactures of Bimlipatam jute or of me8tanbre),when not in actual use as coverings, receptacles or bindings, for other goods:

( i) N ot elsewhere specified . . . . Rs. 150 per tonne.

(2) Carpet backing

Rs. 600 per tonne.

(3) Other hessian 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.

;6) Twist, y a m, rope and twine

Rs. 150 per tonne.

Coir fibre and yarn

19

2 5%

STATEMENT OF OBJECTS AND REASONS

The 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 been 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 of the Bill are as under: —

(i) The substantive provisions of the Bill are as in the Indian Tariff Act, 3934, with some minor changes arising mainly out of the recommendations of the Tariff Revision Committee.

(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.

(iii) 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)-Tar169-1, dated the 10th December, 1969 from

Shri Bali Ram Bhagat, Minister ot 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.

Notes 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 specifics 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 no 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 articles 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.

f-Jawae 4 makes provisions ] i regaid to the eligibility for assessment of imported articles at preferential ratea of duty in accordance with the provisions oL' the United Kuifldo'n-Tndi¹] Ti-ade Agreement of 1939. It corresponds to section 3 of the cxistii ^ A.ct. Thy clause introduces the term "other preferential areas" to covei 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 Ht U '. lim^ of importation has been omitted, as such c^ses arc covered by sections IB, :!7 and 2R of the Customs Act, 1P62, relating t,n provisionn] aL'.;essmon1 refunds, etc. The clause has also been amplified to cover goods on which a m jferential rate of duty is admissible by virtue of a notification.

Clause 5, sub-clause (1) is ;\ new provision on the analogy of section 3 of thf existing Act (cf. claus" 4 above). This sub-clause seeks to en- abi" Government to make rules specifying the conditions for concessional assessment under trade agreement;; ".n:h .^ the GATT and the Tripartite Agi"3 'me-nt, as a resist of whi'jh dvW concessions are generally provided for by notification. Thr-; provision is being made sufficiently flexible to permit rules of varying nature depending on the nature of the agreement.

Sub-clause (2) lays down thai ih> 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.

duty 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.

FINANCIAL 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 order 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 would¹ 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

Rs. 40,220 (non-recurring) and Rs. 1,05,000 per annum (recurring), as shown below:—

A.—Non-recurring expenditure:

/. In the Ministry of Finance (Department of

Revenue and Insurance) and in the

Collectorates dealing with customs :

Copies of B.T.N., Explanatory Notes and Alphabetical Index and similar literature. . .. . Rs. 34,000

11. In the Department of Commercial Intelli-

gence and Statistics, Calcutta;

Annual

No.

Cost

emoluments (for four months)

Officer on Special Duty 1

Rs. 8,160

Rs. 2,720

4,800

1,600

Investigator 1

Typists 2

2,850

1.900

6,220

TOTAL : 40,220

B.—Recurring expenditure:

No.

Annual emoluments

Cost per annum

Rs.

Rs.

In the Ministry of

Finance {Department of

Revenue and Insurance):

1

I4JOOO

Senior Analyst

14,000

1

4,000

Stenographer .

4,000

In the Collectorates

dealing with 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

MEMORANDUM 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.

MINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD,

NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1 9 69