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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 2

PUBLISHED BY AUTHORITY

No. 37 ] NEW DELHI, FRIDAY, JULY 25, 1975/SRAVANA 3, 1897

Separate paging is given to this Part in order that it may be filed

as a separate compilation

LOK SABHA

The following Report of the Select Committee on the Bill to consoli- date and amend the law relating to Customs duties was presented to Lok Sabha on the 25th July, 1975.

COMPOSITION OF THE COMMITTEE

Shri B. R. Bhagat—Chairman

MEMBEBS

2. Shri Nathu Ram Ahirwar

3. Shri Maganti Ankineedu

4. Shri M. Bheeshmadev

5. Shri G. Bhuvarahan

6. Shri Tridib Chaudhuri

7. Shri S. R. Damani

8. Shri D. D. Desai

9. Shri Hiralal Doda

10. Shri Dinesh Chandra Goswami

11. Shri D. B. Chandra Gowda

12. Shri Hari Singh

13. Shri C. Janardhanan

14 Shri Purushottam Kakodkar

15. Shri Maharaj Singh

16 Shri Shyam Sunder Mohapatra

17. Shri Priya Ranjan Das Munsi

18. Shri Noorul Huda

19. Shri Kartik Oraon

(519)

20. Shri H. M. Patel

21. Shri Ramji Ram

22. Shri P. A, Saminathan

23. Shri Mahadeepak Singh Shakya

24. Shri S, A. Shamim

*25. Shri Shashi Bhushan

26. Shri Rana Bahadur Singh

27. Shri Rudra Pratap Singh

28. Shri Satyendra Narayan Sinha

29. Shri Tayyab Hussain

**30. Shri C. Subramaniam

LEGISLATIVE COUNSEL

1. Shri R. V. S Peri-Sastri—Joint Secretary & Legislative Counsel

2. Shri V. S. Bhashyam—Additional Legislative Counsel.

REPRESENTATIVES OF THE MINISTRY OF FINANCE

(DEPARTMENT OP REVENUE & INSURANCE)

1. Shri K. Narasimhan—Member, Board of Central Excise and Customs and Additional Secretary,

2. Shri B. C. Rastogi—Deputy Secretary.

3. Shri B. N. Sharma—Officer-on-special Duty.

SECRETARIAT

1. Shri P. K. Patnaik—Additional Secretary.

2. Shri Y. Sahai—C/iie/ Legislative Committee Officer.

•Appointed w.ef. 20-11-1974 vice Shri K. R. Gan^sh resigned.

••Appointed w.e.ft 20-11-1974 nice Shri Y. B. Chavan repltfnad.

REPORT OF THE SELECT COMMITTEE

1. the Chairman of the Select Committee to which the BUI* to con- solidate and amend the law relating to Customs duties was, referred to, having been authorised to submit the Report on their behalf, present their Report with the Bill, as amended by the Committee, annexed thereto.

2. The Bill was introduced in Lok Sabha on the 10th May, 1974. The motion for reference of the Bill to a Select Committee was moved in the Lok Sabha by Shri K. R. Ganesh, the then Minister of State in the Ministry of Finance on the 6th September, 1974 and was adopted.

3. The Committee held 18 sittings in all.

4. The First sitting of the Committee was held on the 10th Septem- ber, 1974 to draw up their programme of work. The Committee decided to invite memoranda from the State Governments, Chambers of Com- merce and Industry, Clearing and Forwarding Agents and every one else interested in the subject matter of the Bill. The Committee also decided to hear evidence on the provisions of the Bill.

the Committee further decided to issue a Press Communique and, in addition, an advertisement in the leading newspapers inviting memo- randa on the provisions of the Bill and also requests for oral evidence by the 1st October, 1974.

At their second sitting held on the 14th October, 1974 the Committee decided to extend the time for submission of memoranda up to the 15th November, 1974. The Committee also decided to visit the Customs Cargo Clearance Office, Palam Airport, Foreign Post Office and Customs House, New Delhi on the 5th November, 1974 in order to acquaint them- selves with the working of the tariff structure. At their fourth sitting held on the 3rd December, 1974, the Committee decided to visit Goa, Bombay, Calcutta and Madras to hear evidence of the representatives, of various Associations, Organisations, etc. and also to undertake on-the- spot study visits to Customs Houses, ports, airports, etc. during January- February, 1973.

5. Twenty memoranda on the provisions of the Bill were received by the-Committee from different Associations, Organisations, etc.

•Published In the Gazette of India, Extraordinary, Part II, Section 2, datfttf the 10th May, 1974.

6. The Committee heard oral evidence given by the representatives

of various Associations, Organisations, etc. at their sittings held at New

Delhi on the 3rd December, 1974 and 25th January, 1975; at Panaji on the 6th January, 1975; at Bombay on the 8th and 9th January, 1975; at

Calcutta on the 4th February, 1975; and at Madras on the 5th and 6th

February, 1975.

7. The Committee held general discussion on the points raised in the

memoranda submitted to the Committee and also during the course of

evidence before the Committee vis-a-vis provisions of the Bill at their

sitting held on the 24th January, 1975.

8. At their sitting held on the 13th February, 1975, the Committee decided that (i) the evidence tendered before them might be laid on

the Table of the House; and (ii) two copies each of memoranda received

I A- the Committee from various Associations, Organisations, etc. might

be placed in the Parliament Library, after the Report is presented for reference by the Members of Parliament.

9. The Report of the Committee was to be presented by the 15th

November, 1974. The Committee were granted two extensions of time—

the first extension on the 14th November, 1974 up to the 21st February,

1975, and the second extension on the 20th February, 1975 up to the 28th

July, 1975.

10. The Committee considered the Bill clause-by-clause at their

sittings held on the 16th and 17th June, 1975.

11. The Committee considered and adopted the Report at their sitting

held on the 18th July, 1975.

12. The observations of the Committee with regard to principal changes proposed in the Bill are detailed in the succeeding paragraphs.

13 The First Schedule

(1) Rules for the interpretation of the First Schedule.—New Rule 2(b) has been inserted on the lines of Rule 2(b) of the Rules for the Interpretation of the Brussels Tariff Nomenclature.

(ii) Chapter 3.—Note (b) of the Chapter 3 has been amplified on

the lines of the Brussels Tariff Nomenclature to avoid ambi-

guity for the assessing authorities.

(iii) Chapter 4.—A new Note 2 has been inserted in Chapter 4 on the lines ot the Biussels Tariff Nomenclature and amend- ments made m the heading No. 04.01/04 of the Chapter are consequential in nature.

(w) Chapter 7.--The Note hat, been amplified on the Lines of the Brussels Tariff Nomenclature.

(v) Chapter 22.—The amendments made are consequent upon the increase by the Finance Act, 1974 in the rate of basic import duty on whisky, brandy, gin and other spirits falling within Chapter 22 from Rs. 60 per litre or 200 per cent, whichever is higher to Rs 80 per litre or 270 per cent, whichever is higher.

(vi) Chapters 29 and 50.—The First Schedule to the Indian Tariff Act, 1934 was amended by the Indian Tariff (Amendment) Act, 1975 in order to continue tariff protection beyond the 31st December, 1974 on (a) certain dye-intermediates and (b) sericulture products and to bring certain new items of dye- intermediates under the scheme of protection on the basis of the recommendations of the Tariff Commission in its Report (1974) on the dye-intermediates and sericulture industries.

The amendments made in Chapters 29 and 50 are consequen- tial to the amendments made to the Indian Tariff Act, 1934 by the Indian Tariff (Amendment) Act, 1975.

(vii) Section XV.—The amendment has been made with a view to bring the second paragraph of Note 2 to Section XV in line with the Brussels Tariff Nomenclature.

(viii) Chapter 78.—Note 1 has been amplified on the lines of the Brussels Tariff Nomenclature.

(ix) Chapter 8O.^The Notes inserted under this Chapter are for bringing out the intention clearly.

(x) Chapter 84.-(a) Sub-heading No. (2) of Heading No. 84-61/55 has been amended so as to include therein parts and acces- sories of machines falling under the sub-heading

(bj Stainless steel valves and other valves lined with rubber or othei corrosion resisting materials have been included¹ in sub-heading No. (2) of Heading No. 84.61. The Committee feel that this sub-heading does not cover valves made of corrosion resisting material other than

stainless steel such as nickel, monel. incoloy and hastelloy and are of

opinion that since these valves are also used in industry, they should

have the same tariff duty as valves made of stainless steel and other

valves lined with rubber or other corrosion resisting materials. Sub-

heading No. (2) of heading No. 84.61 has been amended accordingly.

14. Clause 1 and Enacting Formula.—The amendments made are of

a formal nature.

15, The Committee recommend that the Bill, as amended, be passed.

NEW DELHI;

B. R. BHAGAT,

July 25, 1975.

Chairman,

Srdvana 3, 1897 (Saka).

Select Committee.

BUI No, 39-A ot 1974

THE CUSTOMS TARIFF BILL, 1974

( As REPORTED BY THE SELECT COMMITTEE)

[Words underlined or bide-lined indicate the Amendments suggested by

the Committee]

A

BILL to consolidate and amend the law relating to customs duties.

BE it enacted by Parliament in the Twenty-sixth Year of the Republic

of India as follows: —

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government

may, by notification in the Official Gazette, appoint.

1. (1) This Act may be called the Customs Tariff Act, 1&75. Short title, extent and com- mence- ment.

2. The rates at which duties of customs shall be levied under the

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

fl2 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 us 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 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 be- longs, and where such duty is leviable at different rates, the highest dutj>

62 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 per- centage of its value, the value of the imported article shall, notwithstand- ing anything contained in section 14 of the Customs Act, 1962, be the aggregate 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 re- ferred to in sub-section (1).

(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 counter-balance the excise duty leviable on any raw materials, components and ingredients of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by notifi- cation 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 Government in this behalf.

(4) In making any rules for the purposes of sub-section (3), the Central Government shall have regard to the average quantum of the excise duty payable on the raw materials, components or Ingredients used in the production or manufacture of such like article.

(5) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force.

52 of 1962, (6) The provisions of the Customs Act, 1962, and the rules and re- gulations made thereunder, including those relating to drawbacks, re- funds and exemption from duties, shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act.

52 of 1962.

Levy of duty where standard rate and nreferen- tfal rate are speci- fied.

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 preferential 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 manufacture 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.

(4) Notwithstanding anything contained in sub-section (1), where the Central Government is satisfied that, in the interests of trade in- cluding promotion of exports, it is necessary to take immediate action for discontinuing the preferential rate, or increasing the preferential rate to a rate not exceeding the standard rate, or decreasing the preferential rate, in respect of an article specified in the First Schedule, the Central Government may, by notification in the Official Gazelte, direct an amendment of the said Schedule to be made so as to provide for such discontinuance of, or increase or decrease, as the case may be, in, the preferential rate.

(5) Every notification issued under sub-section (3) or sub-section (4) shall, 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 agree- ment 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-

50 of 1951.

I'ower of Central Govern- ment to levy pro- tective duties in certain cases.

6. (2) Where the Central Government, upon a recommendation maae 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 Govern- ment may, by notification in the Official Gazette, impose on any goods im- ported 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 10 the continuance of a protective duty of customs on the goods t 5i& fHt GAZElTE OF "lNlilA LXTRA6RDlS[ARY [^JCRT t i-

the notification relates, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity oi anything previously done there- under:

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 [n 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 pro- tective 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 imme- diate 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 o£ 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 Government shall seek the approval of Parliament to the notification bv a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(4) For the removal of doubts, it is hereby declared that any noti- fication issued under sub-section (2), including any such notification approved or modified under sub-section (3), may be rescinded by the Central Government at any time by notification in the Official Gazette.

8. (1) 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.

Emer- gency power of Central Govern- ment to increase or levy export duties.

(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.

Addi- tional import duty on bounty- fed arti- cles.

9. (1) Where any country or territory pays, or bestows, directly or indirectly, any bounty or grant upon the production therein or the ex- portation therefrom oi 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 of production or otherwise, and whether it is imported in the same condition as when exported from the country of production or has been changed in condition by manufacture or otherwise, the Central Government may, by notification in the Official Gazette, impose an addi- tional duty equal to the net amount of such bounty or grant.

(2) The net amount of any such bounty or grant as aforesaid shall, from time to time, be ascertained, determined, and declared by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the identification of such articles and for the assessment and collection of any additional duty imposed upon the importation thereof under sub-section (1).

(3) Every notification issued under sub-section (I) 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 or more successive sessions, and if before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall, there- after, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

11. (1) Where the Central Government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require:

Power of Central Govern- ment to alter duties under certain circum- stances.

Provided that no notification under this sub-section increasing or re- ducing the duties as aforesaid shall be issued by the Central Government after the expiration of a period of one year from the commencement of this Act.

(2) Every notification issued under sub-section (1) shal], as soon as

may be after it is issued, be laid before each House of Parliament.

1Z (1) The Indian Tariff Act, 1934, and the Indian Tariff (Amend- 32 of 1934. 1 of 1949. ment) Act, 1949, are hereby repealed.

Repeal and sav- ing.

(2) Notwithstanding the repeal of any oi the Acts mentioned in sub- section (1), anything done or any action taken (including any notifica- tion published and any rules and orders made or deemed to have been made under the provisions of those Acts and in force immediately before 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.

13. In the Customs Act, 1962, in sub-section (1) of section 12 and in sub-section (1) of section 14, lor tha words and figures "Indian Tariff Act, 1934", the words and figures "Customs Tariff Act, 1975" shall be substituted.

Conse- quential amend- ment of Act 52 of 1962.

THE FIRST SCHEDULE—IMPORT TARIFF (See section 2) Rules for the interpretation of this Schedule

1. The titles of Sections and Chapters are provided for ease of refer- ence only; for legal purposes, classification shall be determined accord- ing to the terms of the Headings and any relative Section or Chapter Notes and, provided such Headings or Notes do not otherwise require, accord- ing to the provisions hereinafter contained. The classification of goods within a Heading shall be determined by applying as between sub-head- ings the like rules as are applicable between Headings.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as im- ported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), imported un- assembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles contained in rule 3.

3. When for any reason, goods are, prima facie, classifiable under two or more Headings, classification shall be effected as follows:

(a) The Heading which provides the most specific description shall be preferred to Headings providing a more general description. (b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, in so far as this criterion is applicable.

(c) "When goods cannot be classified by reference to (a) or (b), they shall be classified under the Heading which involves the highest rate of duty.

4. 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.

General Explanatory Note

The abbreviation "%" in any column of this Schedule In rela- tion to the rate of duty indicates that duty on the goods to which the

entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty- being equal to such percentage of the value as is indicated in that column.

In any entry, if no rate of duty is shown in column (4) or column

(5), the rate shown in column (3) shall be applicable.

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 1

Live animals

NOTE

This Chapter covers all live animals except:

(a) fish, crustaceans and molluscs falling within Chapter 3;

(b) microbial cultures and other products of Heading No. 30.02;

and

(c) animals falling within Chapter 97.

Duration

Rule ol duly

Sub-headirg No. ai.d c"f -.cnp; it 1 of article

Heading No.

U. K. Other

Standurd

Preferential

ci'dutyare protective

Areas

(6)

( 2)

(4) (5)

(3)

* CD

100%

01-01/06 Live anirnalsincludirg live birds

••

CHAPTER 2

Meat and edible meat offals

NOTE

This Chapter does not cover:

(a) meat (including poultry liver) unfit or unsuitable for human

consumption;

(b) guts, bladders or stomachs of animals and animal blood

(Chapter 5); or

(c) animal fat, other than pig and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked (Chapter 15).

Rale of duty

Sub-hcadirg No. nrd dcicripiicr of article

Heading No.

Standard U.K. Other Prefertr-

Duration - • when rates tic'uly are piouctive

lial A'css

(6)

(5)

( 2)

(4)

(3)

( i)

02'Ol/O6

J0O%

CHAPTER 3

Fish, crustaceans and molluscs

NOTE

This Chapter does not cover:

(a) marine mammals (Chapter 1) or meat thereof (Chapter 2);

(b) fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); or

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

Rate of duly

Sub-l"eac':i gNo. ard description of article

Heading No.

Standard U.K. Other

Duration - when rates of duty are protective

Preferen- tial Areas

( i)

( 2)

(6)

(3)

(4)

(5)

03 -01/03 Fish, fresh (live or dead), chilled, frozer, dried, salted or in brine; smoked fish, whether or not cooked before or during the smokirg process; crus- taceans ard molluscs, whether in shell or rot, fresh (live or dead), chilled, frozen, saltec¹. in brine or dried; crustaceans, in shell, simply boiled in water . . . ..

6 0%

CHAPTER 4

Dairy produce; birds' eggs; natural honey; edible products of animal

origin, not elsewhere specified or included

NOTES

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

yoghourt and similar fermented milk.

2. Milk and cream put up in hermetically sealed cans are regarded as

preserved within the meaning of Heading No. 04.01/04.

Rate of duty

Duration Sub-headirg No. ard description of article

Heading No.

Standard U.K.

of duty are protective

Other Preferen- tial Areas

(3)

(4)

(2)

(5)

( i)

(6)

04-01/04 Milk afd crepm, fresh or preserved. butter (incluc'irg gl ee), cheese and curd:

60%

.

(1) Not elsewhere specified

60%

(2) Milk powder . . ..

04-05/06

100%

Birds' eggs ard egg yolks, fresh, dried or otherwise preserved, sweetered or not; natural honey

Edible products of arimal orig-'r, r et

04-07

elsewhere specified or ircluded

100%

CHAPTER 5

Products of animal origin, not elsewhere specified or included

Nones

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 XT; or

(c) prepared knots or tufts for broom or brush making (Chapter

96).

2 This Chapter does not cover hides or skins (including furskins) fall- ing within Chapters 41 and 43; it covers skins and other parts of birds with their feathers or down, provided they are either unworked, or merely cleaned, disinfected 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.

Sub-heading No. and description of

Rate of duty

article

Heading No.

Standard U.K. Other

Duration when rate* of duty are protective

Preferen- tial Areas

(3)

(4)

(5)

(")

(x)

W

oj'01/15

60%

Products of animal origin, not elsewhere specified or included (for example, hsh waste; birds' feathers and down not further worked than cleaned, disinfected or treated for preserva- tion; ivory, tortoise-Bhell and other shells, unworked or simply prepared but not cut to shape; coral and similar substances, unworked or simply pre- pared; natural sponges) : (1) Not elsewhere specified

• *

••

-•

100%

(2) Ivory, unmanufactured

90%

-•

SECTION n

VEGETABLE PRODUCTS

CHAPTER 6

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

ornamental foliage

NOTES

1. This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not Include

J potatoes, onions, shallots or garlic and other products of 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 gooas of that kind, account not being taken of accessories of other materials.

Heading Sub-heading No. and description of

Rate of duty

No.

article

Standard

Other

U.K.

Duration - when rates of duty are protective

Preferen- tial Areas

(3)

(6)

(4)

(5)

oS-01/04

6 0%

Living plants and parts thereof, suit- able for planting or for ornamental purposes; florists' wares

CHAPTER 7

Edible vegetables and certain roots and tubers

NOTE

In this Chapter, "vegetables" is to be taken to include edible mush- rooms, olives, tomatoes, potatoes, cucumbers, marrows, pumpkins, sweet peppers, fennel, parsley and garlic. This Chapter aoes not, however, cover:

(a) ground sweet peppers falling within Heading No. 09.04/10; or

(b) flours of peas or other dried leguminous vegetables and

flour, meal and flakes of potato falling within Heading No. 11.03/09.

Rate of duty

Sub-heading No. and description of

Heading

article

No.

U.K.

Standard

Duration •when rates of duty arc protective

Other Preferen- tial Areas

(6)

(5)

(2)

(3)

(4)

( i)

o7-oii'o6

100%

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

9 0%

CHAPTER 8

Edible fruit 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. arid description of article

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Atean

( 2)

(0

(4)

(6)

(3)

(3)

08.01/13

Fruits, melon peel, citrus fruit peel and nuts (shelled or not) fresh or dried, preserved by freezing (whe- ther or not cooked, but not contain- ing added sugar), provisionally pre- served (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solu- tions), but unsuitable in that state for immediate consumption :

100%

(1) Not elsewhere specified

9 0%

100%

(2) Raw cashew-nuts

9O%

100%

(3) Dates

9 0%

100%

(4) Almonds . . ..

9 0%

100%

(5) Pistachio nuts

9 0%

CHAPTER 9

Coffee, tea, mate and spices

NOTES

1. Heading No. 0904/10 shall be taken to include spices mixed wilii other substances provided that the resulting mixtures retain the essen- tial character of spices. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in Chapter 21.

2. This Chapter does not cover:

(a) sweet peppers, unground (Chapter 7); or

(b) cubeb pepper (Piper cubeba) and other products ol Heading

No. 12.07.

Rate of duty

Sub-heading No. and description of article

Heading No.

Standard U.K. Other Preferen-

Duration -when rat" of duty are protec-

tial Areas tive

(4)

(5)

( 2)

(3)

C"

CD

Coffee, whether or not roasted or

09-01

freed of caffeine; coffee husks and "kins, coffee substitutes containing coffee in any proportion :

(1) Not elsewhere specified

-•

less 13 paiae per kilogram

Heading Sub-heading j\io. ana description of

Rate of duty

No. article —

Standard

U.K.

Duration •v\ hen rate s of duty are protective

i

Other Preferen- tial Areai

(5) (6)

(I)

(2)

(3)

(4)

09.01—contd.

100%

(2) Coffee canned or bottled

9 0%

100%

100%

09-02/03 Tea and mate

less 26 paiseper kilogram

•OQ-04/10 Spices (including mixed spices) :

100%

(1) N ot elsewhere specified .

100%

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

924%

13) Cloves . . ..

Rs. 60 per kilogram

Rs. 60 pci kilogram

lC8S7i %

(4) Cassia and cinnamon

tr ..

RB. 20 jx kilogram

Rs. 20 per kilogram Ie"s7i%

CHAPTER 10

Cereals

NOTE

Except for rice, this Chapter does not cover grains which have been ground to remote the husk or pericarp or otherwise worked. However, the Chapter covers unworked rice and also rice, husked, glazed, polished trr broken, but not otherwise worked.

Rate of duty

Heading Sub-heading No. and description of article

No.

Standard U.K.

Duration -when rate* of duty art protective

Other Preferen- tial Areas

( 2)

(5)

(3)

(4)

(6)

G)

1 Free

Wheat, rice, maize and other cereals

io- 01/07

CHAPTER 11

Products 0/ the milling industry; malt and starches; gluten; inulin

NOTES

1, This Chapter does not cover:

(a) roasted malt put up as coffee substitutes and other coffee substitutes whether or not containing coffee (Heading No. OP 01 or Chapter 21);

(b) flours and meal prepared for use as infant food or for dietetic

or culinary purposes falling within Chapter 19;

(c) corn flakes and similar products obtained by the swelling or

roasting of cereals or cereal products falling within Chapter 19;

(di pharmaceutical products (Chapter 30); or (e) starches falling within Chapter 33, that is, those having

the character of perfumery, cosmetics of toilet preparations.

2. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry pro- duct:

(a) a starch content (determined by the modified Ewers

polarimetric method) exceeding that indicated in Column (2); and

(fa) an ash content (after deduction, of any added minerals) not

exceeding that indicated in Column (3).

Otherwise, they fall to be classified in Chapter 23. (B) Products falling within this Chapter under the above provisions shall be classified in Heading No. 1101 (cereal flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall to be classified in Heading No. 1102.

TABLE

Starch content

Ash content

Rate of passage through a sieve with and aperture of

Cereal

500 micro m

315 microns

(3)

( 1)

(4)

00

8 0%

Wheat and rye

a-5%

45%

• •

Barley . . ..

45%

3%

8°%

8 0%

Oats

45%

5%

Maize and sorghum

90%

45%

^%

Rice .

.

1-6%

to%

45%

8 0%

Buckwheat

45% 4%

Sub-hcftdine N". and description of

Rate of duty

article

Heading No.

Standard U.K. Other Preferen-

Duration when rates of duty are protective

tial Areas

(3)

(2)

(6)

( 1)

(4)

(5)

Cereal flours:

II-OI

(1) Not elsewhere specified.

6 0%

• •

..

(2) Wheat flour . . .. Free

11-02

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 riee:

100%

(1) Not elsewhere specified

.

Free

11-03/09

(2) Cereal groats and cereal meal . Flours, meal and flakes of potatoes, of the leguminous vegetables and of the roots and tubers falling within Chapter 7 or of the fruiu falling within Chapter 8; malt, roasted or not; "tarche"; wheat gluten, whether or not dried :

6 0%

(1) Not elsewhere specified .

100%

(a) Mtlt, roasted or not

CHAPTER 12

Oil seeds and oleaginous fruit; miscellaneous grains, 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 groundnuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It in to be taken not to apply to coconuts or other products falling within Chapter 8 or to olives (Chapter 7 or Chapter 20).

2. For the purposes of Heading No. 12 03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a kind used for sowing. Heading No. 1203 is, how- ever, to be taken not to apply to the following even if for sowing:

(a) leguminous vegetables (Chapter 7); (b) spices and other products of Chapter 9; (c) cereals (Chapter 10); or (d) products falling within Heading No. 12.01 or 12.07.

3. Heading No. 1207 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, hyssop, all species of mint, rose- mary, 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. 1201); (b) medicaments and other products falling within Chapter 30; (c) perfumery and other products falling within Chapter 33; or (d) disinfectants, insecticides, fungicides, weed-killers or similar

products falling within Chapter 38.

Duration

Rate of duty

Sub-heading No, and description of

article

Heading No.

Standard U.K.

of duty are protective

Other Preferen- tial Areas

(6)

(5)

( 2)

(3)

(4)

( I)

I2'0I

Oil seeds and oleaginous fruit, whol<

or  broken  :
(1)  Not elsewhere specified             60%                  50%
(2)  Copra                               60%                  50%

13-02

6 0%

Flours or meals of oil seeds or olea- ginous fruit, non-defatted (exclud- ing mustard flour)

12-03

Seed's, fruit and spores, of a kind

6 0%

Used for sowing . . .. Sugar beet, whole or sliced, fresh,

12-04/06

100%

dried or powdered ; sugar cane ; chicory roots, fresh or dried, whole or cut, unroasted; hops .

13 *O7

Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primaril> in perfumery, in pharmacy, or for insectiddal, fun- gicidal or similar purposes, fresh, dried, whole, cut, crushed, ground or powdered, betel-nuts:

100%

(1) Not elsewhere specified (1) Goods used primarily in phar-

5 0%

macy, or for irmectiddal, fungicidal or similar purposes

(3) Betel-nuts . . ..

6 0%

Rs. 3-07

per

kilpjjram

50% Rs. 3-00 P"r kilaftram

Heading J

Rate of duty

Sub-heading No. and description

No.

of article

Duration when rates - of duty are protective

U.K.

Standard

Other Preferen- tial Areas

(6)

(5)

(1)

U)

(3)

(2)

12-08 Locust beans, fresh or diied, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for humanfood, not falling within any other Heading' 100%

12-09/10

6 0%

Cereal straw and husks unprepared or chopped but not otherwise prepared, hay and similar forage products

-

• •

CHAPTER 13

Raw vegetable materials of a kind suitable for use in dyeing or in tanning;

lacs; gums, resins and other vegetable saps and extracts

NOTE

Heading No, 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The Heading is to be taken not to apply to:

(a) liquorice extract containing more than 10 per cent, by weight of sucrose 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

products falling within Chapter 22;

(e) camphor, glycyrrhizin and other products falling within

Chapter 29;

(f) medicaments falling within Heading No. 3003 or blood-

grouping reagents (Heading No. 3004/05);

(g) tanning or dyeing extracts and other products falling within

Heading No. 32.02/03;

(h) essential oils, concretes, absolutes and resinoids or aqueous distillates and aqueous solutions of essential oils falling within Chapter 33; or

(ii) rubber, balata, gutta-percha or similar natural guns and

other products (Heading No. 4001/04).

Sub-heading No. and description of

Rate of duty

Duration

Heading No.

article

Standard U.K. Other of duty tre protective

preferen- tial Areas

( i)

( 2)

(3)

(6)

(4)

(5)

13-01

Raw vegetable materials of a kind used primarily In dyeing or in tan- ning:

(1) Not elsewhere specified

4 0%

• *

(3) Wattle bark

4 0%

I 3' 03

Shcllacj seed lac, stick lac and other lacs; natural gums, rcsinsj gum- resins and balsams:

(1) Not elsewhere specified • ,

60% , * *

* *

(2) Gums, Arabic, Benjamin (ras and cowrie) and dammar (includ- ing unrefined battu)

6 0%

50%

(3) Asafoetida . . ..

6 0%

..

1303

Vegetable japs and extracts; pectlc substances, pectinates and pectates; agar-agar and other natural mucilages and thickeners, derived from vegeta- ble products .

6 0%

CHAPTER 14

Vegetable plaiting and carving materials; vegetable products not eUewher*

specified or included

NOTES

1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable mate- rials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. This Chapter covers, inter alia, split osier, reeds, bamboos and the like, rattan cores and drawn or split rattans. It does not, however, cover chipwood, wood wool or other products falling within Chapter 44, or prepared knots or tufts for broom or brush making (Chapter 96).

Heading

Rate of duty

Sub-heading No. and description of article

No.

U.K. Other

Standard

Duration . when rate" of duty are protective

Preferen- tial Areas

(5)

(4)

( 2)

(3)

( I)

14.01/05 Vegetable materials of a kind used primarily for plaiting, stuffing 'or in brushes or in brooms; hard aeeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom); vegetable products not else- where specified or included .

6 0%

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE 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) pig fat or poultry fat falling within Chapter 2;

(b) cocoa butter (Chapter 18);

(c) greaves and residues of Chapter 23;

(d) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any Heading in Section VI; or

(e) f actice derived from oils (Heading No. 40.01/04).

2. Soapstocks, oil foots and drugs, stearin, wool-grease and glycerol

residues are to be taken to fall in Heading No. 15.14/17.

Rate of duty

Hcadlrgfc

Duration Sub-heading No. and description of article

No.

Standard U.K. Other

Preferential

of duty are protective

Areas

(3)

(4)

( i)

fa)

(6)

Animal (including fish) fats and oils,

15-01/06

crude, refined or purified :

6 0%

(1) Not elsewhere specified

(2) Tallow

4 0%

Fixed vegetable oils, fluid or solid, crude,

15-07

refined or purified :

6 0%

(1) Not elsewhere specified , ,

5 0%

6 0%

(2) Soyabcan oil

5 0%

6 0%

(3) Palm oil

, t

5 0%

15-08/13 Animal and vegetable oils, boiled, oxi- dised, dehydrated or otherwise modi- fied; fatty acids, acid oils from refin- ing; fatty alcohols; glycerol and glycerol lyes; an i jnal or vegetable oil s hydrogenated or solidified by any other process; degras, marearinej imitation lard and other prepared animal fats. . . . .. 6 0%

i5'i4/i7 Spermaceti and insect or vegetable waxes whether or not coloured; residues re- sulTing from the treatment of fatty substances or animal or vegetable waxes

60%

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;

TOBACCO

CHAPTER 16

Preparations of meat, of fish, of crustaceans or molluscs

NOTE

This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes specified in Chapters 2 and 3.

Rate of duly

Sub-headirg No. ai d description of article

Heading No.

Stardard

Other

U.K.

Preferential

Duration when rates of duty are protective

Arcii

(6)

(3)

0)

(4)

(5)

(0

i6-01/05

Prepared or preserved meat, fii>h ir- cluding caviar ard caviar substitutes, crustaceans ard molluscs; mtBt extracts and meal juices; fish extracts

CHAPTER 17

Sugar and sugar confectionery

NOTES

1. This Chapter does not cover:

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

(b) chemically pure sugars other than sucrose, glucose and

lactose (Chapter 29) ; or

(c) medicaments and other products of Chapter 30.

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

Heading No. 17.01.

Rate of duty

{ Sub-heading No. and description

of article

Headin No.

Standard U.K.

Duration wiien rtteB rf duty arc protective

Other Preferer tial Areas

(6)

(4)

(5)

(3)

. 60%

Beet sugar an d car e sugar, solid

ry-ol

17-03

100%

Other sugars 'including glucose ard lactose; sugar syrups; artificial honey (whether or not mixed with natural honey), caramel . .

6 0%

Molasses, whether or not decolourised .

17-03 1

••

••

Sugar confectionery not containing

17-04/05

100%

cocoa; flavoured or coloured sugars, syrups and molasses, but rot in- cluding fruit juices containing added sugar m any proportion

CHAPTER 18

Cocoa and cocoa preparations

NOTES

1. This Chapter does not cover the preparations described in Chapter

19, Heading No, 22.01/02, 22.09 or 30.03 containing cocoa or chocolate.

2. This Chapter includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.

Rate of duty

Sub-heading No. and description of article)

Heading No.

Standard U.K.

Duration when rates cf duly

Other Preferen- tial Areas

are protective

( i)

(4)

(5)

(3)

(6)

(a)

i8'Oi/o6 Cccca arid cccca preparation s (lor exarnple, cocoa beans, shells, husks, skiriR and waste, cccoa paste, cccca butter, cocoa pewder, chccclate and other food prcparatioi 8 ccr - taining cocoa)' ,

100%

CHAPTER 19

Preparations 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 infant food or for dietetic or culinary purposes, containing 50 per cent, or more by weight of cocoa (Chapter 18);

(b) biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (Chapter 23); or

(c) medicaments and other products of Chapter 30.

2. In this Chapter, "flour" includes the flour of fruits or of vegetables, and products ofi such flour are to be classified with similar products of cereal flour.

Rate of duty

Duratlcn Sub-heading No. ard descriplk 1 of articlefl

Heading No.

U.K.

Standard

Other Preferen- tial Areas

of duly •re protective

(4)

(5)

(3)

(6) ( 1)

Ca)

19-01/08

Malt extract j preparation of flcur, meal, starch or malt extract of a kind used for infant food or for dietectic or culinary purposes, con- taining les" than 50 per cent, by weight of cocoai macaroni and ilrrular products j tapioca and sago and their substitutes; prepared food* obtained by the swelling or roasting of cereals or cereal pro- ducts (for example, com flakes); ordinary and fine bakers' wares (for example, bread, rusks, biscuits, paBtry and cakes;

100° .

CHAPTER 20

Preparations of vegetables, fruit or other parts of plants

NOTES

1. This Chapter does not cover:

(a) vegetables or fruit, prepared or preserved by the processes

specified in Chapters 7 and 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. The vegetables of this Chapter are those which fall within Chapter

7 when imported in the states provided for in that Chapter.

3. This Chapter covers:

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

in syrup (for example, ginger); and

(b) roasted groundnuts.

Rate of duty

Heading No.

Sub-heading No. and description of article

Duration when rates

Standard

U.K.

of duty

are protec-

Other Preferen- tial Areas tive

(3)

0)

(4)

CO

(5)

(6)

"ooi/o7 Fruits preserved by freezing, contain- ing added sugar; fruits, fruit-peel and parts of plants, preserved by sugar; jams, truit jellies, marma- lades, fruit puree and fruit pastes, being cooked preparations; vege- table and fruit juices, neither fer- mented nor containing alcohol; fruit or vegetables prepared or pre- served by vinegar, acetic acid or otherwise . . . ..

CHAPTER 21

Miscellaneous edible preparations

NOTES

1. This Chapter does not cover:

(a) mixed vegetables of Chapter 7;

(b) roasted coffee substitutes containing coffee in pny proportion

and other products A ailing within Heading No. 09.01;

(c) spices and other products falling within Heading No. 09.04/10;

or

(d) yeast put up as a medicament and other products of Heading

No. 30.03.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be

classified in this Chapter.

3. For the purposes of Heading No. 21.01/07, the expression "homo- genised composite food preparations" means, preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homo- genised mixture of two or more basic ingredients such as meat (includ- ing meat offal), fish, vegetables and fruit. For the application of this definition, no account is to be taken of small quantities of any ingre- dients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visi- ble pieces of ingredients other than meat, meat offal or fish.

Rale of duty

Sub-heading No. and description of

Duration , when rates Heading No.

article

Standard U.K. Other Preferen- tial Areas

of duty are protective

(5)

( I)

(4)

(6)

(3)

-21- Ol/O7

Roasted chicory and roasted coffee 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, es- sences or concentrates; mustard flour and prepared mustard; sauces; mixed condiments and mixed seasonings; soups and broths; homogenised composite food preparations: natural yeasts and prepared bating powders; food preparations not elsewhere specified or included .

100%

CHAPTER 22

Beverages, spirits and vinegar

NOTES

1. This Chapter does not cover:

(a) sea water (Chapter 25);

(b) distilled and conductivity water and water of similar purity

(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

(c) products falling within Chapter 33 (ior 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 hydro- meter at a temperature of 15° Centigrade.

Sub-heading No. and description of

Rate of duty

Duration Heading No.

article

Standard U.K.

of duty are protective

Other Preferen- tial Areas

(60

( i)

(3)

(4)

(5)

(a)

zi-01/02

100%

Waters, including spa waters and aerated waters (whether or not flavoured); lemonade and other non-alcoholic beverages, not' in- cluding fruit and vegetable juices falling within Chapter 20; ice and snow . . . ..

22'03/07

Beer made from rnalt; wine of fresh grapes, including grape must, in fermentation Or with fermentation arrested: vermouths and other wines of fresh grapes, flavoured with aromatic extracts; other fermented beverages (for example, cider, perry and mead):

(1) Not elsewhere specified

100%

(2) Champagne and other spark-

ling wines, not contamirg more than 42 per cent, of proof splritj . . .. Rs-45 per litre

(3) Other wines, not containing

moro than 42 per cent, of proof spirit . . ..

••

••

Rs. 30 peilitre

(4) Wines containing more than

42 per cent, of proof spirit .

••

••

••

R3.80 per litre or 370%, whichever is higher.

IV J8

Ethyl alcohol or neutral spirits, un- donatured, of a strength of 8o° or higher! denatured spirits (including ethyl alcohol and neutral spirits) of any strength:

(1) Not elsewhere specified

Rs. 80

••

••

per litre or 27°%. whichever is higher.

(2) Denatured spirits (including ethyl alcohol and neutral spi- rits) of any strength

6 0%

22*09

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:

(1) Not elsewhere specified

Rs. 80

' *

per litre or 270%, whichever is higher.

(2)TJWhisky, brandy and gin Rs. 80

••

per litre or a ? °% whichever* Is higher.

Rate of duty

Sub-heading No. and description of'

Heading NCK

article

Standard U.K.

Duration wl tn rates oi duly

Other Preferen- tial Areas

are protective

( 2)

Ci)

(3)

(6)

(4)

(5)

22 O9— contd.

(3) Liqueurs and other spirituous beverages; compound alcoho- lic preparations (known as "concentrated extracts") for the manufacture of beverages Rs. 60 per litre or 179%, whichever is higher plus Rs. 5 per litre.

22" 10

6 0%

Vi "e jar a id substitutes for vinegar ,

••

CHAPTER 23

Residues and waste -from the food industries; prepared animal fodder

Rate of duty

Heading Sib-hcaiing No. and description of

Duration when rates

article

No.

Standard U.K.

of duty

are

Other Preferen- tial Areas protective

( 2)

(3)

(4)

(5)

(6)

CD

23-01/07

6 0%

Residues and waste of food industries (for example, inedible meat or fish flour or meal); milling residues, waste from sugar, brewing and distilling and starch industries; oil-cake and other residues from oil- extraction (except dregs); products of vegetable origin of a kind used for animal food, not elsewhere spe- cified or included; BWeetened for- age and other prepared animal fodder . . . ..

CHAPTER 24

Tobacco

Rate of duty

Sub-hea.iing N o. and description of

article 5 standard U.K. Other

Heading No.

Preferen- tial Areas

Duration when rates of duty are protective

(3)

( 1)

(6)

(a)

(4)

(5)

Unmanufactured tobacco ; tobacco

24-01

refuse . , , .

r

••

Rs. 50 pe kilogram

24-02

9

Manufactured tobacco; tobacco extract

100%

and essences . . ..

••

SECTION V

MINERAL PRODUCTS

CHAPTER 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

NOTES

1. Except where the context otherwise requires, this Chapter is to 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, powder- ed, levigated, sifted^ screened; concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in respect of the goods described Irr Note 3.

2. This Chapter does not cover:

(a) sublimed sulphur, precipitated sulphur or colloidal sulphur (Chapter 28);

(b) ferrous earth colours containing 70 per cent, or more by- weight o£ combined iron evaluated as Fe 2 O3 (Chapter 28);

(c) medicaments and other products of Chapter 30;

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

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

(f) precious or semi-precious stones (Heading No. 71.02);

(g) cultured sodium chloride crystals (other than optical ele- monts) weighing not less than two and a half grams each, of Chap- ter 38; optical elements of sodium chloride (Heading No. 90.01); or

(h) writing or drawing chalks, tailors' or- billiards chalks- (Heading No. 98.03/09).

3. The following goods are to be classified in this Chapter:

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

(b) mica splittings and waste;

(c) the following, whether or not calcined, namely, clay (for example kaolin and bentonlte); andalusite; kyanite; sillimanite; silli- ceous fossil meals and similar silliceous earths (for example, klesel- ghur, tripolite or diatomite) of an apparent specific gravity of 1 or less; dolomite; gypsum; crude natural borates and concentrates thereof;

(d) natural barium carbonate (witherite), whether or not cal- cined, other than barium oxide;

(c) natural magnesium carbonate (magnesite), whether or not

calcined, other than magnesium oxide;

(f) strontianite, 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);

(fc) meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar 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;

(c) crude natural boric acid containing not more than 85 per

cent, of H, BOQ calculated on the dry weight; and

(f) broken pottery.

Rate of duty

Sub-heading No. and description of

article

Heading No.

Duratioi when ratei of duty

O.K.

Stand ird

are

protects

Other Preferen- tial Areas

(5)

(4)

(3)

(6)

(2)

( i)

IS" 01/32

Mineral substances, not elsewhere specified (including clay, earths, earth colours, natural abrasives, salt> sulphur, slate and stone) j ce- ments, all sorts, not elsewhere speci- fied (including Portland cement and clinker); lime; plasters, with a basis of calcium sulphate,, whether or not coloured, but not including plasters specially prepared for use in dentistry:

6 0%

..

(1) Not elsewhere specified . .

t 4

4 0%

(2) Asbestos raw including fibre

(3) Battery grade manganese dio-

6 0%

50%

• * xide

6 0%

(4) Cements, all sorts, not elsewhere specified (including Portland rnnnit arid clinker^ . . .

Wwdtott

Rataofrduty

Duration Sub-heading. No. and description of

No.

article

of duty

Standard U.K.

are protective

Other Preferen- tial Areas

(3)

(4)

(6)

(5)

CO

ax

30%

3 0%

(5) Cryolite, natural

4 0%

:5*oi/32 •~-cor,ld.

(6) Fluor-spwj;' . . ..

6o%

(7) Graphite, natural

6o%

5 0%

(S) Mineral phosphates, natural,

imported in a form indicative of their use as fertiliser* ,

Free

"•

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

60%

(IO) Insoluble sulphur

6o%

( n) Sulphur of all kinds, other th"j) insoluble sulphur, sublimed sulphur, precipitated sulphur and colloidal sulphur

1 0%

CHAPTER 26

Metallic ores, slag and ash

Noras

1. This Chapter does not cover:

(a) slag and similar industrial waste prepared as macadam

(Chapter 2&);

(h) natural magnesium carbonate (magnesite), whether or not

Calcined (Chapter 25);

(c) basic slag of Chapter 31;

(d) slag wool, rock wool or similar mineral wools (Chapter 68);

(e) goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious metal (Heading No. 7105/11); or

(/) copper, nickel or cobalt mattes produced by any process of

smelting (Section XV).

2. For the purposes of Heading No. 26.01, "metallic ores" means mine- rals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the fissile or radio-active metals of Chapter 2S, or of the metals of Section XIV or XV. even if they ar© in- tended for non-metallurgical purposes. The Heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

H catling

Rate of duty

Sub-heading No, and description of article

No.

Standard U.K.

Duration •whenTrtes of duty j arc

protective

Other Preferen- tial AteM

(a)

(3) (4)

(6)

CO

(5)

26-01

Metallic orei and concentrates; roasted

iron pyrites;

6 0%

(1) Not elsewhere specified

(a) Antimony ore and concentrate! .

4 0%

(3) TungBten ore and concentrates .

4 0%

(4) Zinc ore and concentrates

40%

tfr 02/04 Slag, ash and residue* containing

metals or metallic compounds

4°%

CHAPTER 27

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

substances; mineral waxes

NOTES

1. This Chapter does not cover:

(a) separate chemically defined organic compounds, other than chemically pure methane and propane which are to be classified in Heading No. 2711;

(b) medicaments falling within Heading No. 30.03; or

(c) mixed unsaturated hydrocarbons falling within Chapter 33 or Chapter 38.

2. Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tar 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, as well as those consisting of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4. Heading No. 2712/13 is to be taken to include not only paraffin wax and other waxes specified therein, but also similar products obtained by synthesis or by other processes.

5. "F]?sh 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, 3934 (30 of 1934); and where such rules re- quire the determination of temperature in terms of the Fahrenheit scale, the temperature as determined shall for the purposes of this Chapter be deemed to be the corresponding temperature in terms of the Centi- grade 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.

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

(6)

( 2)

(3)

( I)

(4)

(5)

2 7'°i/o6 Coal (including Bolid fuels manufactur- ed therefrom); lignite; peat; coke and iemi-coke 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°%

37*07

Oil* and other products of the distilla- tion of high temperature coal tar; similar products as defined 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 oils obtained from

"7-O9

Free

bituminous minerals, crude

27' 10

Petroleum oils and oils obtained from bituminous minerals, other than crude; prcparationa 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:

4 0%

(l) Not elsewhere specified , (2) Motor spirit, tLut Is to say, any inflammable hydrocarbon (in- cluding any mixture of hydro- carbons) which has its flashing point below 24.4° Centigrade and which, either by itself or In admixture with other substances, is suitable for uae as fuel in spark- ignition engines

The rate at which excise duty is for the time being leviable on motor spirit.

(3) Kerosene, that is to say, any hydrocarbon oil (excluding mineral cofra oil and white spirit) which has a smoke point of twenty millimetres or more and is ordinarily used as an lllu-

rrinant in il burning limps

The rate at which excise duty is for the time be- ing levi- able on kerosene.

(4 Avlaiion turbine K 11

The rate at which excise duty is fov the time be™ levi- able on kerosene.

Rate of duty

Sub-heading No. and description of

Heading

article

No.

Duration -When rates of duty

are

U.K. Other

Standard

protective

Preferen- tial Areas

(4)

(6)

(5)

(3)

( I)

27-10— contd.

Rs. 44'50 per kilo- litre at 15⁰ Cen- tigrade or

Whichever is higher.

(5) High speed iUo3i;l oil and va- porising oil, that is to say, any hydrocarbon oil (excluiing mineral colza oil and vvhito spirit) which has its flashing point at or above 24*4° C;nii- gradtj is ordinarily used as fuel in automotive engines and satis- fies either of the following re- quirements :

1

("') the oil has a smoke point of 11 millimetres or more but less than 20 millimetres] or

yi) the oil has a smoke point

ofless than 11 millimetres but has a viscosity of leas than 50 seconds by Red- wood I Viscometer at 37.8° Centigrade and contains less than 1/4 per cent, by Weight of any bituminous substance.

1 6%

(6) Diesel oil not elsewhere specified, that is to say, any hydrocarbon oil which is ordinarily used as fuel in stationary diesel engines and Which satisfies the following re- quirements :

("') has its flashing point at or above 65-6° Ccntijfrade,

(rt) has asmoke point of less than

11 millimetres,

Cm).contains 1/4 per cent, or more by weight of any bituminous substance, an*

(iv) possesses a viscosity of less than 100 seconds by Redwood I Viscoracter at 37-8c Centigrade.

1 6%

(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 :

(OJhas its flashing point at| or above 65-6* Centigrade,

("i) has a smoke point of less

than 11 millimetres,

Sub-heading No. and description

Heading

Rate of duty

Dur allot)

No.

of article^

Standard U.K.

of ddty are

protective

Other Preferen- tial Area*

( i)

(4)

CO

CO

(5)

37*1°— contd.

("'ii) contains 1/4 per cent, or more by Weight of any bit- uminous substance, and

(ID) posBCSBeB a viscosity of 100 seconds or more by Red- wood I Viacometer at 37-8* Centigrade.

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

40%

* *

(9) Hydrocarbon oil which has Its flashing point at or above 93*3° Centigrade and Is ordinarily used for the batching of jute or other fibre . . ..

40%

(10) Lubricating greases

* *

4Q%

Petroleum gases and other gaseous

2 7 -n

hydrocarbon* . . ..

6 0%

37-13/13 Petroleum jelly; paraffin wax, micro- orystalUne Wax, slack Wax, ozokerite, lignite Wax, peat Wax and other mi- neral Waxes, whether or not coloured e>%

27*14/16 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bitumin- ous minerals; bitumen and asphalt, natural; bituminous shale, as- phaltic rock and tar sands; bitu- minous mixtures baBed on natuial aiphalt, on natural or petroleum bitumen, on mineral tar or mineral tar pitch (for example, bituminous mastics, cutbacks)

60%

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(o)(i) to Chapter 28 are to be classified in that Chapter and in no other Chapter of this Schedule.

(b) Subject to paragraph (a) above, goods answering to a descrip- tion in Notes 2(a)(ii), 2(a)(t>) and 2(a)("i) 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 np other Chapter of this Schedule.

CHAPTER 28

Inorganic chemicals; organic and inorganic compounds of precious metals,

of rare earth metals, of radio-active elements and of isotopes

NOTES

1. Except where their context or these Notes otherwise require, this Chapter is to be taken to apply only to:

(a) separate chemical elements and separate chemically denned compounds, whether or not containing impurities;

(b) products mentioned in (a) above dissolved in water;

(c) products mentioned in (a) above dissolved in other solvents, provitJed 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 pro- duct 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;

(e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to faci- litate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for aome types of use rather than for general use.

2. The following products are to be classified in this Chapter:

(a) (i) alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and inter-mixtures or interalloys thereof; mercury;

(ii) amalgams;

(Hi) 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 denned; compounds inorganic or organic of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together;

(mi) 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 Fe 8O „ ;

(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, pro- methium, polonium, astatine, radon, francium, radium actinium, pro- tactinium, neptunium, americium 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 metalB of Sections XTV and XV; compounds inorganic or organic of such ele- ments or isotopes whether or not chemically denned and whether or not mixed together; alloys (other than ierro-uranium), dispersions and cermets containing any of these elements or isotopes Or their inorganic or organic compounds; nuclear reactor cartridges, spent or irradiated;

(oc) other isotopes and their compounds, inorganic or organic, whether or not chemically denned.

(The term "isotopes" includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes or uranium depleted in U 235);

(xi) liquid air (whether or not rare gases have been removed);

compressed air;

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

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

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

(i) metal and non-metal carbides;

(ii) carbonates and percarbonates of inorganic bases;

(iil) carbon disulphide;

(iu) cyanides and complex cyanides of inorganic bases; ful- minates, cyanates and thiocyanates of inorganic bases;

(u) dithionites stabilised with organic substances;

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

(mi) oxides and oxyhalides of carbon;

(viii) solid hydrogen peroxide, carbon oxysulpbide, thiocar- bonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives other than calcium cyanamide containing not more than 25 per cent, by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31);

(ix) sulphoxylates; and

(x) thiocarbonates, selenocarbonates, tellurocart onates selenocyanates tellurocyanates tetrathiocynates, diaminochro- mates (reineckates) and other complex cyanates of inc> ganit: bases.

3. This Chapter does 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 Chaoter 31;

(d) colouring matter and inorganic products of a kind used a"

luminophores falling within Heading No. 3204/12;

(c) artificial graphite; products put up as charges for fire- extinguishers 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);

(f) precious or semi-precious stones (natural, synthetic or re*

een§tructed) §r dust or powder of sueh stones (Headings Nos. 71.02 to 71,04) and precious metals falling within Chapter 71;

(g) the metals, whether or not chemically pure, falling within

any Heading of Section 2£V;

(h) optieal elements, for example, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals (Heading No. 9001); or

(ij) laboratory chemicals or reagents as defined in Note g to

Chapter 29.

4. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in the present Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in Chapter 38.

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

(3)

(4)

(6)

(2)

( i)

28*01/58 Chemical elements, inorganic che- mical compounds and other pro- ducts as specified in Notes 1 and 2 to this Chapter :

(1) Not elsewhere specified

50%

..

60%

60% 50%

(2) Aluminium fluoride . .

• •

••

60%

(3) Aluminium oxide . ,

• •

50%

(4) Bleaching paste and bleaching

40%

powder . . . ..

(5) Borax and boric acid

*>%

••

••

••

60%

m m

(6) Carbon (including carbon black")

• •

..

50%

(7.1 Cryolite, synthetic

60%

••

60%

(8) T.odiae in crude form

54%

••

Sub-heading No. and description of

Rate of duty

article

Heading No.

Standard U.K.

Duration when rates of duty are protective

Other Preferen- tial Areas

(6)

( i)

(4)

(3)

CO

(5)

28*01/58 —contd.

40%

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

••

••

••

60%

(10) Silicon „ . . ,

• •

• •

( n) Sodium hydrosulphite

• •

• •

50%

60%

(12) Titanium dioxide . . .

• *

60%

50% • •

(13) The following products, namely. ' 60%

Acids, not elsewhere specified,

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

carbide, boron carbide, mettl carbides),

Chrome compounds, Cobalt oxide, Corundum, artificial, Green copperas (ferrous sulphate), Hydrides, Lead compounds, Magnesium compounds, Nitrides, Potassium compounds,

Selenium, Suicides, 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 01

not containing impurities;

(b) mixtures of two or more isomers of the same organic com-

pound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

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

(i) antibiotics;

(ii) enzymes;

(in) glycosides, natural or reproduced by synthesis;

their salts, ethers, esters and other derivatives;

(iv) hormones, natural or reproduced by synthesis; deriva- tives thereof, used primarily as hormones; other steroids 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;

(ui) vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives; and

(mi) sugar ethers and sugar esters, and their salts;

(d) products mentioned in (a), (b) or (c) above dissolved fc" 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 of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;

(/) the products mentioned in (a), (b), (c), (d) or (c) above with an added stabiliser necessary for their preservation or transport;

(g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odori- ferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for some types of use rather than for general use;

(h) 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 i kilogram or 1 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. 15.01/06, or glycerol (Heading No. 15.08/13);

(b) ethyl alcohol (Heading No. 22.08 or 22.09);

(c) methane and propane (Heading No. 27.11);

(d) the compounds of carbon mentioned in Note 2 of Chapter 28;

(e) urea (Heading No. 31.02/05);

(f) colouring matter of vegetable or animal origin, synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores, products of the kind known as optical bleaching agents substantive to the fibre, natural indigo and dyes or other colouring matter put up in forms or packing of a kind sold by retail (Heading No. 3204/12);

(g) metaldehyde, hexamethylenetetramine and similar sub-

stances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding 300 cubic centimetres (Chapter 36);

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

(ij) optical elements, for example, of ethylenediamine tartrate

(Heading No. 90 01).

Duration

Rate of dury

Sub-heading No. and description of article

Heading Ho.

Standard U.K.

when rates of duty are protective

Other Preferen- tial Areas

( 2)

(5)

(6)

(3)

(4)

(U

39-°i/45 Organic compounds including anti- biotics, enzymes, hormones, sulpha drugs, vitamins and other products specified in Notes i and 2 to this Chapter :

(i) Not claewherc specified

6 0%

..

5 0%

(2) Acid cresylic

6 0%

54%

54%

(3; The following alcohols, namely,

1'sopropyl alcohol, Methyl alcohol, Propyl alcohol

6 0%

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

40%

(5) The following dye intermediates,

namely,

6 0%

50%

December 3i"t, i977

C-Add (2-ChIoro-j-toluldinc- 4-sulphonlc acid or 6-chlorom- tolutdine-4-8ulphonic acid),

H-Acid, I-Acid (2-naphthylamine— j-hvdroxy-7-sulphonic acid),

I-Acid urea,

Acetn-flcet-anllide,

Ac cto-ac et-o-chloro-anllide, Aceto-ac et-o-Toluidine, Aceto acetic ester (ethyl/methyl), l-amino anthraquinonc, 2-/vmino-antUraquinonc

(Beta-amino-anthraq\i 'none),

0-amino azo toluene

(2j3/-dimcthyl-4-amino-a7O- benzene or 4-ortho-t"luy}azo- ortho-toluidine),

Rate of duty

Heading i Sub-head ing No. and description of article

No.

U.K.

Standar-1

Duration when rates of duty are protective

Other Preferen- tial Areas

(2)

(5)

(3)

(4)

(6)

(1)

Amino Iso G-acid

29-01/45

—contd

1 - Amwo-6-nttro-.i-naphthol- 4-sulphonic acid,

Anthraquinone Beta naphthalene thioglycolic

acid (2-naphthyl thioglycolic acid)5

Beta Naphthol, Benzidine sulphate/Benzidine

dihydro chloride,

Benzoyl J-Acid

(2-Benzoyl amino 5-naphthol- 7-sulphonic acid),

Chicago acid, 4-chloro-2-anisidine, M-chloro aniline, O-chloro aniline, P-chloro aniline, 4-chloro-2-nitro anisole, 4-chloro-2-nitro Aniline, M-chlorr>-para-xylene, 4-chloro-o-toiuidine, 5-chloro-o-toluidine,

2:5 dichloro aniline, 1:4 diamino anthraquinone 1:5 diamino-anchraquinane, 2:<;-Dichloro nitro benzene, Dimethylaniline, 2:5 dimethyl-4-chlorophenyl

thioglycolic acid, Dimethyl sulphate, Dinitrostilbene disulphonic acid (4, 4/dinitrostilbene-2, 2/- disulphonic acid),

Gamma acid, Meta-phenylene diamine, Meta-toluylene diamine, Nevile Winther acid, M-Nitro-aniline, O-nitro aniline, P-nitro anisole,

P-nitrosophenol

(i-hydioxy-4-nitro benzene),

Orthoanisidine, Ortho nitro-toluene

Ortho Tohdine, M-nitro-p-toluidine (MNPT), Para Anisidine, Para Nitro aniline, Para nitro-toluene 3 Para nitro toluene sulphonic

lie acid),

acid or para-nitro toluene-ortho- sulphonic acid (toluene-4- nitro-2-sulphonic acid or ben- zene-i-methyl-4-nitro-2-sulphoi

:id,

Iroxy

Para toluidine, Para toluidine mrta sulphonic ac Phenyl J. ai.U (2-phenyl- amino-5-naphthol-7-sulphonic acid or 2-phenylamino-5-hyd naphthalene-7-Sulphonic acid),

Periacid,

Rhoduline add, G-Salt, R-salt (2-naphthol-3, 6-disulpho-

nic acid, Sodium salt),

Schaeffer's acid (2-naphthol-6-

sulphonic acid),

Sodium naphthionate/naphthi-

onic acid, Sulphanilic acid,

Rateofduty

Sub-headingMJ. a il description of

Heading No.

aiticlc

Duration • when rates

of duty

Standard U. K. Other Preferen- tial Areas

are protective

(6) ( i)

( 2)

(3)

(4)

(5)

Tobias acid (2-naphthylamine- 1-

29-01/45 —-contd.

sulphonic acid)) Trichloro benzene.

1 00 >/„

90/0

(6)The following dye intermediates,

namely, .

December 31st, 1977

UK Diamino Stilbene Disulphonic Acid (4, ^/diamino stilbene-2, 2/ disulphonic acid),

Diethyl Meta Amino Phenol (Meta-diethylaniiro Phenol), Metanilic acid, Ortho-Toluidine, Phenyl Peri Acid (Phenylamit'O naphthalene-8-sulphonic acid), Quinizarine

(1,4-dihydroxy-anthraquinone). (7) Fast colour bases ordinarily used as coupling components

6 0% 6 0%

(8) Fast colour salts . t

(9) Naphthols ordinaxily used as

6 0%

coupling components.

6 0%

(io) TfiQ following compourds, namely, . . . .. Acids, not elsewhere specified, Acetic acid, Carbolic acid (phenol), Citric acid, Tartaric acid, Camphor, Rennet essence.

6 0%

(11) Aromatic chemicals, namely, such organic chemicals as are ordinarily used for imparting aroma to perfumeiy, cosmetics, toilet products, food products, and beverages . . ..

••

5°%

(12) Insecticide, pesticide, * and

6 0%

50%

fungicide chemicals .

6 0%

50%

50%

(13) Pharmaceutical chemicals that is, chemicals having prophylac- tic or therapeutic value and used solely or predominantly as drugs, not elsewhere specified (14) The following pharmaceutical

6 0%

chemicals, namely, . . .'1 Cocaine, Alkaloids of opium and their derivatives, Alkaloids of cinchona and other alkaloids which are chemically identical with cinchona alkaloids.

6 0% 6 0% 6 0%

54% 54% 54%

54% 54% 54%

(15) Antibiotics . . .. (16) Sulpha drugs . . .. (17) Vitamins . . . .. (18) Saccharine and such other sub- stances as the Central Govern- ment may by notification in the Official Gazette declare to be of a like nature or use to saccharine; and intermediates used in the manufacture of saccharine or such other substances and notified by the Central Govern- ment as aforesaid ,

Rs. 20 per Kilcgrai

60%

50%

(.19) Laboratory chemicals, organic and inorganic as defined in Note 2 to this Chapter

•

••

CHAPTER 30

Pharmaceutical products

NOTES

1. For the purposes of Heading No. 3003, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within Heading No. 30.02 or 30-04/05 which are either:

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

(b) unmixed products suitable for such uses put up in measured doses or In forms or in. packings of a kind sold by retail for thera- peutic or prophylactic purposes.

For the purposes of these provisions and of Note 3 (c) to this Chapter,

he fqllowing are to be treated:

(4) As unmixed products:

(1) unmixed products dissolved in water;

(3) 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:

(2) colloidal solutions end suspensions (other than colloidal

sulphur);

(2) vegetable extract? obtained by the treatment of mix-

tures of vegetable materials; and

(3) salts and concentrates obtained by evaporating natural

mineral waters.

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

(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 prophylactic properties, which are to be considered as falling within Chapter 33; or

(c) soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes or moulded pieces or shapes, whether or not combined with soap falling within Chapter 34, con- taining added medicaments.

3. In Heading No. 3004/05, "other pharmaceutical goods" is to 0*.-

taken to apply, and to apply only, to:

(0) sterile laminaria and sterile laminaria tents;

(b) sterile absorbablc surgical haemostatics;

(c) opacifying preparations for X-ray pxamination and diagnos- tic reagents (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) blood-grouping reagents; (e) dental cements and other dental fillings; and (/) first-aid boxes and kits.

Heading

Raieofduiy

Sub-heading No. ard description of article

No.

Standard

Offer Preferential Areas

Puration when rate of duty 1 are pro- tective

( 1)

( 2)

( 4)

(3)

(5)

30 qj Qrgano-therapeutic glands or other

organs, dried, whether or not pow- dered ; organo-thernpeutic ex- tracts of glands or other organs or of their secretions; other animal substances prepared for theiapeu- tic or prophylactic uses, not else- where specified or Included

60%

50%

t '

50%

30-01

Antlsera; microbial vaccines, toxins, mlcrobial cultures (Including fer- ment* but excluding yeasts) and similar products . . ..

60%

50%

Medicaments (Including veterinary

30-03

medicaments):

60%

(1) Not elsewhere specified

50%

50%

(2) Medicaments containing spirit

Rs. 14- 40 per litre or 60% whichever is higher plus Rs. 5 per litre.

Rs. 14-40 per litre or 60% whichever is hifther plus Rs. 5 per litre.

RB. 14-40 per litre or 60% whichever is higher plusRs. 5 per litre.

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

60%

CHAPTER 31

Fertilisers and allied chemicals

NOTES

1. Heading No. 31.02/05 includes the following:

(A) Goods which answer to one or other of the descriptions

given below:

(i) Sodium nitrate containing not more than 16.3 per cent,

by weight of nitrogen;

(ii) Ammonium nitrate, whether or not pure;

(iii) Ammonium sulphonitrate, whether or not pure;

(iv) Ammonium sulphate, whether or not pure;

(v) Calcium nitrate containing not more than 16 per cent.

by weight of nitrogen;

(vi) Calcium nitrate-magnesium nitrate, whether or not pure;

(vii) Calcium cyanamirt.e containing not more than 25 per cent, by weight of nitrogen, whether or not treated with oil; and

(viii) Urea, whether or not pure;

(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 a* aqueous or liquid ammonia solution;

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

(i) basic slag; (") disintegrated (calcined) calcium phosphates (thermo- phosphates and fused phosphates) and calcined natural alumi- nium calcium phosphates;

(iii) superphosphates (single, double or triple); (iu) calcium hydrogen phosphate containing not less than 0.2 per cent, by weight of fluorine; (F) Fertilisers consisting of any of the goods described in (E) above, but without quantitative criteria, mixed together;

(G) Fertilisers consisting of any of the goods described in (JtJ 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, carnallit*, kainite and sylvinite);

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

(in) 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 K^O;

(v) magnesium sulphate—potassium sulphate containing not more than 30 per cent, by weight of K2 O;

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

(K) Monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof.

2. For the purposes of the quantitative criteria specified in Not"i I (A), 1(E) and 1(H) above, the calculation is to be made on the dry anhydrous product.

3. This Chapter does not cover:

(a) animal blood of Chapter 5;

(b) separate chemically defined compounds [other than those answering to the descriptions in Note I (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 38; optical elements of potassium chloride (Heading No. 9001).

Heading

Rate of duty

Sub-heading No. and description of article

No.

U.K.

Standard

Other Preferential

Duration when rate* of duty are pro- tective

Areas

(4)

(5)

(6)

d)

(3)

(?)

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

Free

31 -02/0,5 Mineral or chemical fertilizers, nitrogenous, phosphatic or potassicj and other fertilizers :

(1) Not el3ewhere specified

60% 5°%

60%

(2) Ammonium nitrate

5°%

(3) Monoammoniuni and diammon- hun orthophosphateSj whether or not pure, and mixtures thereof

60%

Free

(4) Ammonium sulphate

60%

(5) Potassium chloride (muriate of po- tash) . . .

(6) Potassium sulphate containing

Free

not more than 52 per cent, by weight of K,O.

"•

(7) Sodium nitrate containing not more than 16-3 per cent, by w e i g ht of n i t r o g en .

Free

(8) U r ea . ..

6 0% 5c%

(9) Composite fertilizers

Free ••

CHAPTER 32

Tanning 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 denned elements and compounds (except colouring matter of vegetable or animal origin, synthetic organic dyestuffs including pigment dyestuffs, optical bleaching agents substantive to the fibre and products of a kind used as luminophores, whether organic or inorganic; natural indigo; dyes or other colouring matter in forms nr packings of a kind •sold by retail); 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 dyestuffs on the fibre.

3. Heading No. 32 04/12 is to be taken to apply also to preparations based on, respectively, synthetic organic dyestuffs (including pigment dye- stuffs), 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 preparations for printing textiles.

4. Heading No, 32 04/12 is also to be taken to include solutions (other than collodions) consisting of any of the products specified in Heading No. 39 01/06 in volatile organic solvents if, and only if, the weight of the solvent exceeds 50 per cent, of the weight of the solution.

5. In this Chapter, "colouring matter" does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. In Heading No. 32 04/12, "stamping foils" is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) thin sheets composed of metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

(b) metal (for example, gold or aluminium) or pigment, de-

posited on paper, artificial plastic material or other support.

Sub-heading No. and description of

Heading

Rate of duty

Duration

YY11C11 IMLCtlf

No.

article

Standard U.K. Other Preferential

Areas

of duty are pro- tective

(3)

(4)

(3) ~~(6)

(a)

(0

Tanning extracts of vegetable origin:

3a-oi

(1) Not elsewhere specified

40% • •

• •

(2) Gambier . . ..

50%

.-

"°%

32-03/03

Tannins (tannic adds) and their deri- vatives; synthetic organic tanning substances, and inorganic tanning substances; tanning preparations, whether or not containing natural tanning materials; enzymatic pre- parations for pre-tanrung (for exam- ple, of enzymatic, pancreatic, or bacterial origin) :

f -

6c%

(1) Not elsewhere specified

-•

50%

(a) Mineral tannin*

..

-.

4°%

Colouring matter; synthetic organic

33-04/13

dyes tuffs (including pigment dye- stuffs); products of a kind used as luminophores; optical bleaching agents substantive to the fibre; pre- pared pigments; colour lakes; paints, varnishei. 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%

9 0%

CHAPTER 34

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

preparations, artificial waxes, prepared waxes, polishing and scouring

preparations, candles and similar articles, modelling pastes and

"dental waxes"

NOTES

1. This Chapter does not cover:

(a) separate chemically defined compounds; or (fa) dentifrices, shaving creams or shampoos containing soap or

organic surface-active agents (Chapter 33).

2. In this Chapter, the expression "soap" is to be taken to apply only to soap soluble in water. Soap and organic surface-active products and preparations for use as soap, in the form of bars, cakes or moulded piece3 or shapes, whether or not combined with soap falling within Chapter 34 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders in any form remain classified in this Chapter.

3. The reference in this Chapter to petroleum oils and oils obtained from bituminous minerals is to be taken to apply to the products de- fined in Note 3 to Chapter 27.

4. "Prepared waxes, not emulsified or containing solvents" is to be

taken to apply only to:

(a) mixtures of animal waxes, mixtures of vegetable waxes or

mixtures of artificial waxes;

(b) mixtures of different classes of waxes (animal, vegetable,

mineral or artificial); and

(c) mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials.

5. This Chapter is to be taken not to apply to:

(a) waxes falling within Heading No. 2.7.12/13; or (b) separate animal waxes and separate vegetable waxea, merely

coloured.

Rate of duty

Sub-heading No. Mid description of

Heading

article

No.

Standard U.K.

Duration when rates of duty are pro- tective

Other Preferential Areas

(5)

"5)

(4)

(3)

( 1)

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 biturolnoua min- erals)., artificial wixes, prepared waxes not emulsified or containing solvents, polishing and scouring preparations, candles and similar articles, mo Idling plates ani dent-

100%

60%

(1) Not elsewhere specified . , (a) Artificial waxes, prepared wax- en, lubricatirg preparations and preparations of a kind known at "dental WTX" 01 "dentalimpression compounds" (3) Organic surface-active agents

60%

50%

and surface-active preparations

So%

CHAFTER 35

Albuminoidal substances; glues

NOTES

1. This Chapter does not cover:

(a) protein substances put up as medicaments falling within Heading No. 30.03; or

(b) gelatin postcards and other products of the printing industry (Chapter 49).

2. In this Chapter, the term "dextrins" is to be taken to apply to starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 per cent.

Such products with a reducing sugar content exceeding 10 per cent, fall in Heading No. 1702.

Rite of duty-

Heading "Mrt

Sub-heading No. and description of article

Standard U.K.

Duration when rates of duty

ll are pro-

Other Preference Areas tective

(3)

(3)

( i)

(4) (5)

(")

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 subsnncea; isinglass; hide powders dcxtrins; soluble or roasted starches; glues not elsewhere specified or inclu- ded :

(i) Not elsewhere specified .

• • • •

60%

(a) Gelatin, refined

••

CHAPTER 36

Explosives; pyrotechnic product^; matches; pyrophoric alloys; certain

combustible preparations

NOTES

\. This Chapter does not cover separate chemically defined com- pounds other than those described in Note 2 (a) or 2(b) below.

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

(a) metaldehyde, hexamethylenetetramine and similar sub- stances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid¹ or semi-solid form;

(b) liquid fuel (for example, petrol) of a kind used in mechani- cal lighters, in containers of a capacity not exceeding 300 cubic centimetres; and

(c) resin torches, firelighters and the like,

Heading Sub-heading No. and description of Rate of duty Duration

No. article

1 when ratei

Standard U.K. Other of duty Preferential are pro-

Arcas tective

_W

(1)

(3) (4) (3) (6)

36-01/08 Explosives including detonators and blasting fuses] pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain rockets); matches; pyrophoric alloys and other combustible products as specified In Note 2 to this Chapter 60%

CHAPTER 37

Photographic and cinematographic goods

NOTES

1. This Chapter does not cover wa^to or scrap materials.

2. This Chapter covers :

(a) chemical products mixed or compounded for photographic

uses (for example, sensitised emulrions, developers and fixers); and

(b) unmixed substances suitable for such uses and put up In measured portions or put up for sale by retail in a form ready for use.

This Chapter does not cover photographic pastes or gums, varnishes

or similar products.

Heading Sub-heading No. and description of

Rate of duty

No.

article

Other

U.K.

Standard

Duration when rates of duty are pro- tectivo

Preferential Areas

(1)

(3)

(3)

(4)

(")

W

37-01/08

Photographic plates and film, sensitis- ed, wiethet or not exposed or developed; sensitised paper, paper- board and cloth (including those used in X-ray, elcctrocardiogra- phic, recording and photocopy- ing work) whether or not exposed but not developed; cinematograph film; chemical products and flash light materials of a kind and in a form suitable for use in photo- graphy as specified In Note 2 to this Chapter :

100%

(1) Not elsewhere specified

.,

.,

90%

(a) Cinematograph film, not exposed

..

..

..

50 paisel per linear, meter.

(3) Cinematograph film, exposed

..

..

Rs. i-5o per linear meter.

(4) X-r*y film . . ..

60%

50% ••

••

CHAPTER 38

Miscellaneous chemical products

NOTES

1. This Chapter does not cover—

(a) separate chemically defined elements or compounds with the exception of the following:

(J) artificial graphite;

(2) disinfectants, insecticides, fungicides, weed-killers, anti- sprouting products, rat poisons and similar products, put up In forms or packings for sale by retail or as preparation! or ai articles;

(3) products put up as charges for fire-extinguishcri or put up in fire-extinguishing grenades;

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

(b) mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally, Chapter 21);

(c) medicaments (Heading No. 30.03).

2. The following goods are to be taken to fall within this Chapter and not within any other Chapter of the Schedule: (a) activated natural mineral products; (b) ceramic firing testers, fusible (for example, Seger cones);

(c) composite solvents and thinners 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 the halides ot the alkali or of the alkaline-earth metals;

(e) fluxes and other auxiliary preparations for soldering, braz- ing or welding;

Cf) fusel oils;

(g) ink removers put up in packings for sale by retail; (h) mixed alkylenes with a very low degree of polymerisation; (ij) pickling preparations for metal surfaces; (k) 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 mord- ants of a kind used in textile, paper, leather or like industries;

(o) rosin and resin acids and their derivatives other than ester gums falling within Heading No. 39 01/06;

(p) spirits of turpentine and other terpenic solvents produced by distillation or other treatment of coniferous woods;

(q) stencil correctors put up in packings for sale by retail;

(r) wood tars, wood tar oils and wood naphtha; and

(s) chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the form of discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer.

Sub-heading No. and description of

Rate of duty

article

Heading No.

Standard

U.K. Other

Duration when rates of duty

are pro-

Preferential Areas tective

( 1)

(3)

(4)

(6)

(5)

3801/19 <

Chemical product* and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or Included:

(1) Not elsewhere specified

6 0%

m

(1) Activated carbon

6 0%

50%

5 0%

6 0%

(3) Anti-knock preparations "nd prepared additives for mineral otis . . . ..

(4) Artificial graphite

6 0%

50%

(j) Compound catalysts .

6 0%

a

50%

50%

(6) Plaaticisers, not elsewhere spe-

cified

6 0%

50%

50%

(7) Prepared rubber chemicals

6 0%

50%

5 0%

* •

(8) Stockholm tar, refined

4 0%

(9) Water treatment chemical*, not

6 0%

elsewhere specified ,

50%

5 0%

••

SECTION VII

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF.

CHAPTER 39

Arti/icial Vesms and plastic materials, cellulose eaters and ethers: articles thereof

Nona

J. This Chapter does nor coven

(a) stamping foils of Heading No. 32.04/12; (b) artificial waxes (Chapter 34); (c) synthetic rubber, as denned for the purposes of Chapter 40 or

articles thereof;

(d) saddlery or harness or travel goods, handbags or other re-

ceptacles falling within Chapter 42;

(e) plaits, wickerwork or other articles falling within Chapter 46;

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

(ff) footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops, fana or parts thereof or other articles falling within Section XII;

(h) Imitation jewellery falling within Heading No. 71.18;

(Ij) articles falling within Section XVI (machines and mechani- cal or electrical appliances);

(k) parts of aircraft or vehicles falling within Section XVII;

(I) optical elements of artificial plastics, spectacle frames, draw- ing Instruments or other articles falling within Chapter 8*0;

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

(n) musical instruments or parts thereof or other articles falling within Chapter 02;

(o) furniture and other articles of Chapter &4;

(p) brushes or other articles falling within Chapter 96;

(q) articles falling within Chapter 97 (for example, toys, gamM and sports requisites); or

(r) buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flask* or the like, pens, propelling pencils or other articles falling within Chapter 08.

2. In Heading No. 39.01/06 "condensation, poly condensation, polyaddi- tion, polymerisation and copolymerisation products" are to be taken to apply only to goodf of a kind produced by chemical synth"sii anewering to one of the following descriptions:

(a) artificial plastics including artificial resins;

(b) •ilicones;

(c) resols, liquid polyisobutylene, and similar artificial polycon.

denaation or polymerisation product*.

8. Heading No. 39.01/OC is to be taken to apply to materials in tht following forms only:

(a) liquid or pasty (Including emulaions, dispersions and solu

tions);

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

(c) monofil of which any cross-aectional dimension exceeds one millimetre; seamless tul>es, rods, sticks and profile ahapei, whether or not surface-worked but not otherwise worked;

(d) plates, sheets, film, foil and strip (other than that classified in Heading No. 51.01/03 by the application of Note 4 to Chapter 51), whether or not printed or otherwise surface-worked, uncut or cut Into rectangles but not further worked (even if, when so cut, they become articles ready for use); and

(") weste and scrap.

Rate oi duty

Sub-heiding Ho. and description of article

Heading No.

Standard U.K.

DuraLion when rates of duty 1 are pro- tective

Other Preferential Areas

(6)

(4)

(5)

(3)

CD

39-01/06 Artificial resins tuch as condensation, polycondensation, polyadditiori, polymerisation and copolytnerisa- tion products; artificial plastic materials, silicones; natural reiins modified by fusion or csterification such as run gurns or ester gumi; re- generated cellulose; chemical deri- vatives of cellulose; vulcanised fibre; hardened proteins; chemical deri- vatives of natural rubber; other hiph polymers (including alginic acid, Its salts and esters); hnoxyn

100°,,

Articles of the materials described in

T00%

Heading No. 39¹01/06 ,

CHAPTER 40

RubbeV, synthetic rubber, factice, 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 hardened: natural rubber, balnta, gutta-percha and similar natural gums, synthetic rubber, and factice derived from oils, and such substance* reclaimed.

2. This Chapter does no: cover the following products of rubber and

ttjctilei, which fall generally within Section XT:

(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, of Heading No. 40.05/18); other elastic fabric or articles thereof;

(b) textile hosepiping and similar textile tubing, internally coated

or lined with rubber (Heading No. B9.01/1B);

(c) woven textile fabrics (other than the goods of Heading No. 40.05/16) impregnated, coated, covered or laminated with rubber:

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

or

(ii) weighing more than 1.5 kilograms per square metre and containing more than 50 per cent, by weight of textile material;

and articles of those fabrics;

(d) felt impregnated or coated with rubber and containing more than 50 per cent, by weight of textile material and articles thereof;

(c) bonded fibre fabrics and similar bonded yarn fabrics, Im- pregnated or coated with rubber, or In which rubber forms the bonding tubstance, irrespective of their weight per square metre, and articlep thereof;

(f) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre, and article* thereof.

However, plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, and articles thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely fqr reinforc- ing purposes.

3. The following are also not covered by this Chapter:

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

(b) headgear or parts thereof (including bathing caps) falling within Chapter 65;

(c) mechanical or electrical appliances or parts thereof (includ- ing electrical goods of all kinds), of hardened rubber, falling within Section XVI;

(d) articles falling within Chapter 90, 92, 94 or 96;

' (e) articles falling within Chapter $7 (other than sports glovei and goods falling within sub-heading (2) of Heading No. 40.05/16); or

(f) buttons, combs, smoking pipo stems, pens or other articles falling within Chapter 98.

4. In this Chapter, the expression "synthetic rubber" is to be taken lo apply to:

(a) unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by vulcanisation with sulphur 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 subs- tances which, at a temperature between 18° and 29° C, will not break on being extended to three times their original length and will re- turn, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length.

Such substances include cis-polyisoprene (IR), polybutadiene (BH), polychlorobutadiene (CR), polybutadiene-styrene (SBR), polychlorobutadiene-acrylonitrile (NCR), polybutadiene-acrylonitrile (NBR) and butyl rubber (IIR);

(b) thioplasts (TM); and

(c) natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and mixtures of unsaturated synthetic substances with saturated synthetic high poly- mers, provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5. Heading No. 40.01/04 is to be taken not to apply to:

(a) natural or synthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising agents or accelerators, fillers or reinforcing agents, plasticisers, colouring matter (other than colouring matter added solely for the purpose of identification) j of with any other substance; however, latex merely stabilised or concen- trated, and thermo-sensitive and electroi-positive latex are to b" classified in this Heading;

(b) rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or with- out the addition of mineral oil) before coagulation or with any subs- tance after coagulation; or

(c) mixture of any of the products specified in Note 1 to this

Chapter, whether or not compounded with any other substance.

This condition is, however, not applicable to reclaimed, waste or scrap

rubber falling within this Heading.

6. 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 are to be classified in Heading No. 40.05/16,

; Sub-heading No. and description

Rate 01 duty ]

of article

Heading No.

Standard U.K.

Duration when ratcf of duty are pro-" tcctive

Other Preferential Areas

(1)

(2)

(5)

(3)

(6)

(4)

40-01/04 Raw rubber, natural

4 0%

40 05 16 Preparations (mcludii g masrer batches) ot natural or synthetic rubber; manufactures of natural or synthetic rubber, whether or rot vulcanised or hardened, not clie- where specified; "Waste and scrap of hardened rubber: (1) Nut elsewhere specified

100%

(a) Rubber tyres and tubes for wheel*

IO"%

of all kinds . . .. (3) Transrnission, conveyor or ele- vator belts or belting of vul- canised rufab"r

4 0%

SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS HAND- BAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT '(OTHER THAN SILK-WORM GUT)

CHAPTER 41 Rato hides and skins (other than furskins) and leather NOTES

1. This Chapter does not cover:

(a) parings or similar waste, of raw hides or skins (Chapter 5);

(b) birdskins or parts of birdskins, with their feathers or down,

falling within Chapter 5 or 67; or

(c) hides or skins, with the hair on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified m Heading No. 41.01, namely, raw hides or skins with the iiair on, of bovine cattle (including buffalo), of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul and similar iambs, Indian, Chinese, Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats and kids), of swine (including peccary), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks v,r of dogs.

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

Sub-heading No. anil description of

Rate of duty

article

Heading No.

Duration whtn rate" of duty

Standard U K. Other

me pro-

Picferential ATCHS tective

(2)

(3)

(4)

(5)

(6)

to

4101

Raw hides and skin* (,1'resh, salted. dried, pickled or lirned), whether or not iplit, including sheep-skin^ in the wool . . . ..

Free

41 03/10

Bovir.e tattle leather (including buffalo leather) and equlre leather; sheep and Iamb skin leather, other kinds of leather includirg compo- sition leather; parings and other \vaiic of leather or of composition leather

60%

CHAPTER 42

Articles 0/ leather; saddlery and harness; travel goods, handbags and

similar containers; urticles of animal gut (other than

silk-worm gut)

NOTES

1. This Chapter does not cover:

(a) sterile surgical catgut and similar eterile nutur" material!

(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 oji 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 65;

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

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

musical instruments (Chapter 92);

(h) furniture or parts of furniture (Chapter 94); (ij) articles falling within Chapter 97 (for example, toys, games and sports requisites); or

(Jc) buttons, studs, cuff-links, press-fasteneri, including snap- fasteners and press-studs, and blanks and parts of such articles, fall- ing 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), aprons and other protec- tive clothing, braces, belts, bandoliers and wrist straps, including watch •traps.

Rate ui duty

Duration

Sub-heading No. and description of article

Heading No.

bUndard U.K. Other Preferen- tial Area*

when ratei of duty art pro- tective

(2)

(4)

(3)

(3)

CD

41 01/06

Saddlery and harness, of my ma- terial; travel goods (for •sample; trunks and tuit-casei), handbag}, pursetj brief-cases and similar containers (but excluding articles of basket-work and wicker- work); other articles of leather or of compoiltlon leather; articles made from gut or similar materials , 100%

CHAPTER 43

Fumkint and artificial fur; manufactures thereof

Nona

1. Throughout this Schedule, references to furskins, other than to raw furskins, are to be taken to apply to hides or skins of all animals which have been tanned or dressed with the hair on.

2. ThiB Chapter does not cover:

(a) birdsklns 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 Wnd falling within Chapter 41 [sec Note l(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 69; or (f) articles falling within Chapter 97 (for example, toys, game* and sports requisites).

3. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur o,r to which furskin or artificial fur la attached on the outside except as mer" trimming art to be elawined in thii Chapter.

4. Throughout this Schedule, "artificial fur" means any imitation of iurskin consisting gf wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving (Heading No. 58.04/10).

Heading

Rate of duty

Sub-heading No. and description of arridt

No,

Standard U.K.

Duration when rates of duty- axe pro- tective

Other Preferen- tial Area"

( i)

(6)

(3)

(4)

(5)

W

43-01/04 Furskins and artificial fur and attides made thereof . . ..

100%

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND

WICKERWORK

CHAPTER 44

Wood and articles 0/ wood; wood charcoal

NOTES

1. This Chapter does not cover:

(a) wood of a kind used primarily in perfumery, in pharmacy, or lor Insecticide], fungicidal op: similar purposes (Heading No. 12,07);

(b) wood of a kind used primarily in dyeing or in tanning (Head- Ing 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 walking-sticks and parts thereof);

(g) goods falling within Chapter 68;

(h) imitation jewellery falling within Heading No. 71.16;

(ij) goods falling within Section XVII (for example, wheel- wrights' wares);

(k) goods falling within Chapter 91 (for example, clocks and clock cases);

(I) musical instruments or parts thereof (Chapter &2);

(m) parts of firearms (Chapter 93);

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

.(o)< articles falling within Chapter 97 (for example, toys, games and jpoTti requisites);

(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. In this Chapter, "improved wood" means wood which has been sub- jected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. This Chapter covers articles of the respective descriptions of ply- wood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.

Heading Sub-heading No. and description of

Rate of duty

No.

article

Standard

Other

P1 U.K.

Preferen- tial Areps

- Duration when rates of duty are protec- tive

CD

(3)

(4)

(6)

(3)

M

44-01/28

Wood in the rough, fuel wood, [wood waste and wood charcoal; wood flour and wood wool; sawn and dressed timber; veneered wood, plywood, cellular wood, improved wood and reconstituted wood; spools, bobbins and the like of turned wood; articles of wood, not elsewhere specified .

60%

CHAPTER 45

Cork 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) articles falling within Chapter 97 (for example, toys, games

and sports requisites).

Sub-heading No. and description of

Rate of duty

article

Heading No.

Standard U.K. Other

Duration when rates of duty are protective

Preferen- tial Areai

(3)

CO

00

(0

Natural or agglomerated cork and

45-01/04

articles thereof; waste cork .

40%

••

CHAPTER 46

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

basketware and wickerwork

NOTES

1. In this Chapter, "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofil and strip of artificial plastic materials or strips of paper, but not strips of leather, of composition leather or of felt, human hair, horsehair, textile rovings or yarns, or monofil or strip of Chapter 51.

2. This Chapter does not cover:

(a) twine, cordage, ropes or cables, plaited or not (Heading No. 5901/15);

(b) footwear or headgear or parts thereof falling within Chapter 64 or 65;

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

or

(d) furniture or parts thereof (Chapter 94).

3. Throughout this Schedule, "horsehair" means hair of the manes and tails of equine or bovine animals.

Rate of duty

'•Sub-heading No. and description at

article

Heading No.

U.K.

Standard

Duration -When rates of duty are protective

Other Preferen- tial Areas

(4) '

(3)

(5)

(6)

(a)

(O

46 -01/03

Articles made of plaiting materials,

including matting, mats and

screens, basketwork and Dicker-

Work

60%

SECTION X

PAPER-MAKING MATERIAL; PAPER AND PAPER BOARD AND

ARTICLES THEREOF

CHAPTER 47

Paper-making material

Rate of duty

Heading Sub-heading N o. and description of

article

U.K.

Standard

Duration

-When ratei

of duty

tie protec-

tive

Other

Preferen-

tial Areas

(4)

(6)

(3)

(5)

CO

( 1)

47-01

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

40%

47-02

Waste paper and paperboard; scrap

article of paper or of paperboard,

fit only for use In paper-making

100%

••

77 01/03   Mag<~ssiurn  ui wrovfht  rr  vrci  gl •
             and  articles of mPgncsium                 40%
77 04     Beryllium  urwrciight  cr  wioightarc'
             articles of b  lylhum                     60%

 (1)  Locks,  all  sorts  (including  frames
   Incorporating     locks,  for    hand-
   bags,  trunks   or  the   like),  and
   parts   thtrtof;  lrck  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,
   hooks,   eyes   and    eyelets)  of   u
   kind  '  commonly   used   for   cloth-
   ing,  travel   gooc's,  handbags     or
   other   textile  or   leather   goods;
   tubular     rivets   and     bifurcated
   rivets;  photograph,    picture    and
   similar   frames;   mirrors   of   busc
   metal;    sign-plates,   name-plates,
   numbers,      letters    and     other
   BlgPS                                      100%
(2)  Safes,    strong-boxes,     strong-
 "  rooms    (including    linirgs    and
   doors   thereof);  cash   and    deed
   boxes  and  the  like;  office  equip-
   ment  (for   example,    filing  cabi-
   nets,     racks     sorting    boxes,
   paper    trays   and   paper    rests)
   other  than ^office furniture  falling
   within   Chapter   94;   fittingB for
   loose  leaf  binders,  for  files  or  for
   stationery   books;    letter   clips,
   staples,   indexing      tags     and
   similar    itationery   goods;     sta-
   tuettes  and  other  ornaments  of  a
   kind  used   indoors;  flexible  tub-
   ing  and  piping;  beads  and  span-
   gles;  bells   and    gongs,     non-
   electric,  and parts  thereof,  stop-
   pers,   crown     corks,  bottle  caps,
   capsules,  bung     covers,      seals
   and   plombs,   case   corner    pro-
   tectors  and   other  packing  acces-
   sories            .   .    .    ..
                                              100%
                    >
(3)  Wire,  rods,  tubes,  plates,  elec-
  trodes   and   similar  products,   of
  base  metal  or  of   metal  carbides,
  coated  or  cored  with  flux  mate-
  rial,  of  a  kind  used  for  Boldering,
  brazing,   welding     or   deposition
  of   metal   or  of   metal  carbides;
  wire   and   rods,  of   agglomerated
  base    metal    powder,    used   for
  metal spraying          .   .   ..          6 0%