:h'14! cen'lral e) - jise tar iff biti" 1,;,0, ''  " ('i,q belas introduced i ink sabha) - page 2, line 42, ~ "ir:ciuded" ~ "include" page 3, after lin e 4?, insert -3 rage 4, line 7, cll11t "cener81 fxpll'lnatory notes" 4 p 4 line 20 r""'r "~hr· out' k""'ut +-h e" ~ge , , ul_ -lo; -ra~d itt hroughout th1 5 page 5, lines 1 and 2, fiu: "rrn'lluses" rerui "ilblluscs" •• pag e 5, lin e 27, ill:r "04 30" ~ "0403" 1 page 8, line 20, ru "vfge'lablfs" ~ jlvegetabl:es" - 8 page 10, line 1, !;ll: ''rete of duty" ~ ''rate of duty" 9 page 10, 11ne 2~·, !q,r "star:ches" ~ "straches" 10 • page 11, line 20, after' "is" ·inse:-t "0 r-dinari ly" - 11 page 12; aine 22, rql '!crores" ~ "oores" pqge 17, line 15, ;fiu: i'19~" ~ "1';104" page :!2, line 43, !2l: "210310" ~ "210410" page' ?''', line 45, (q!: "210390" ~ "21nt  ,,,,, page 25, line 34, !;u: "earh!' ~ "earth" pare 26, 11ne 7, transfer "2403" from c:>l (2) to 001 (1) 26, l~ne 7, jj;u: "glgarillos" ~ "cigarilids" 2o, 11n~ 19, - m "gtgar111os: ir tjw1 "cl-sarillo8:lt •• 26, "j1n·e ;3, tgj: " 'kimm' " tiiwi ii 'k1mm' " 26, 11ne 5'), fitl: '''karda ' " ~""zarda'··" pagp-28, 11ne 34, insert "2504" in 001 (1) ~ ?agu 28, line 35', ~ "25'0'4" 1n col ( 1) 23 'page 29, line 5', ~ 1125'0429-contd-q 24 page 30, line 13, !cu: "metalic" 25 page 31, line 45, ~ "270700" ~ "~-ralli c" page 34, line~, after "2~ci! insert "and" 27 pag e 34, lin e j), ru "tranofomer" ~ "tran:3for:ner" 28 pap,e 3/, lioe 15, omit ''r~ 15005 per t:,nne" 29 page ju, line 1', ml: ·'pf\ecius'~ ~ ''p3ecious'' ~-30 page 40, line 2', 1!1cuu:t "15%" in c01 (4) page 40, line 29~ ~ "15f," in c")l (4) 31 page 41, line 31, br "12%" ~ "nil" 32 page li3, lines rand 9, !21: ''buradiene'' ~ ''butadiene'' 33 page 43, lme~ 23, f2l: 11))0 cmz" ~ "))0 cm3" 34 3j  page 44, lines 2 and '3, rsu: ":> ccurs last in numerical order in the chapter" ~ "1s placed last in numer1 o"'der in these headings" 3' page 44, line 34, ~ ''nitorsated'' ~ "ni'lrosated" 37 page 44, line ,3tj, before "ot herwi se" insert "or" 38 pag2 ~4, lin8 40, after "any" ~ "or" "5) page 45, line cj, for "c'arboxylix" ~ "ca'llioxylic" 40 pac;e 4', line 11, !ol: "12%" ~ "nil" 41 pag e 46, line 14, !,qj: "harl\1jnlls" ~" "hjr!40nis" 42 pape 47, lines 22 ann 23, \l~t "sp::i "~tter)" 43 page 47, lines 28 t') 30, o:nit "r"ut un ••• h:>spitals:" 44 p~lg" t)" lin, 24, t:2l: "bi:>-chpi'i~"c 0, :'t:~d !'r~_~-:~':--::i-: ::iy::t i  s '! 45 pilge 51, line 30, ful: "ex"~cts~ tanling" ~_ "ex'l':taci's; tanhn~s" 4': pigi' f,!\ lin~s 17 ;cmd 115, ~ -"~gtri e" ~i' pp~:c 60, 11nr 19, ~ ":netrie"  '" 48 p:1gl? '2, un"" 2, for "albuminjldal" tp:ld "tuj3umi1;:lidalr" 49 page )2, line 37, !ru: "c;lbl-::s," ~ "tabl~ts," jo p'3g:- 6 7, linf' 42, fs:u: "f"ol" rgad "fusel" j1 pag:: 68, lin~ 1', fiu: "ster" tf~ "3st ar" j2 pjg ~ h~,,, line 40, f-:>r "g:)") 0 s" terui "arti clr s" - a ,3 pnge 71, lin:: 24, ~r "45" c03ri ''it·5 cms " ,', ,4 pngc 74, line 9, :\ft ('ir "alkyd t"esin s" insert "including" 55 p3 ,;) 74, line 10, omii "i(l cl u(1 i!i f" ,6 p~gc 75, lin:' 18, ill "gjllulose" read "cellulose" page 77, lin!? 27, ;(q]: "3621 " ~ "3121" ,pace 77, lines 40 and ~,' , !ru: "gut tap ero 11'1 s" ~ "gut tap erchn " , page 78, line 24, !ill: "voloanising " ~ "vuloanising " pago 84, line 30, nu: tim t"8" i:l2:d ";n er e " pag e 87, line 46, !qz: "l-h eer()d " ~ "ven eered" line 36, fill: "goods " ;:q~ "ar ti clm " line ~,fiu: "processors" read "procssses" line 16, fui: ,,( ch:lpter 5);" ~~ :'( chaptrtr 56);" 1in0 2, fu!: "fieruos" r::ad "ft:;rous" <)0, line 40, for "goor} s" ~ "o  ticlcs" lint' 8, for "r~ 75" l:qilii ''rs175'' lirh: 24, &c: "480230" r"!j! "480220" 1 in l' , 3 ) , f';)r ,,~ ~ 19 jj ii rc'jd ''bs 1)f-30 ii line s, fql: 11ft s 1woo" read "b :3 14 30 " line: 42~ ~qr_ "m'1 t' '1  : ' , '"ll'ln"_ "  rcc>c :n~i~p s 1  , dl<:ons" lico r'qr ii(',)ods" rq;:tt' ";u, ticlls" 1ilh: 28, for "goods" r,'cl(4 "articl  ,s" lin,~ 17, £qr "( chnpt 81' 69);" rcjj1 "( cllapt ~~r 68); " , 99, lint' 2(), aftm: "arti eli's" insect "0 f" e 100trll,dsi'er lines 1 to 12 :'fter lino 30 , ,"f" line 32, fur ii~nglish court" cr::!d !e)lglish <-'cunt" - whl'lrevc:'t" the '<lord "wrnp" 0 ccurs roo:d; "warp ii ' i 102, line 21, for "no 5002" m1!!l "nj5002" 102, lin c 22, !qr "<1 s " rellil "no" t82 p1ee 105, linf:! 29, tj;u: "!tl)cc" '~":n1rle" i 83 p1ge 105, line 47, 1'21: "houdloajls," i:q~ "h:'lnglo'jidsli 8 4 pag e 106, lin e 29, !2t "liors cl~l\ " ~ "ho~tsdlilq" '85 plgo 114, line 45, !tu: "yar1\i oi-'" u'ld "othea" 8ft p;)ge 115, lines 41,)dr "la~n jf othm v3getable texrile to 43 ) pap m yarn" ~ "0 jlial v3getab le tm )f1b  lm al\d yarn 'mlr3lf; paps 1arn pl!ge 11", line 18, art er "nat crial) ," insert ''1n which" 1·7 88 plge 11', line 3b, ~ "vlrp" ~ "wrap" page 117, line 1, for "supplied" read "plied" 89 90 page 120, line 9, ;)jlit "5405, " 91 page 121, line 35, br "5'47" ~ "51+07 11 92 pagt' 126, line 7, j2l: "25" read "35" 93 pige 126, line 11, ill "fibre s!julle" rerul "s:raple fibre" pagp 128, line 43~ fa r "st~nt3ring" x:md "t3n'i'iril\fg" p::ige 127, line' 16, transfer "550ql! from q,1(2) to 0:j1(1) f3s!('l 127, line 37 , tr3nsfer "5')10" fr:>:n col(2) to (blo( 1) ::'9' ,  p3ge 129, lin;=; 11, befare "of" insert 'bther fabrics"  9 7 ",)~")''') 29" -l_'-{110 plc"c 131, li1h: 3<, 'bef'jrc "l,tp:1egr'ultid" insl3rt "not" p:lge 132 line> 32, insert"560eoo" in col (2) p1ge 133, line 22, 0mit "12~" ~o 1 " ~02  """1 r'i " ')('\ ,  ;'" -' '-"-"  ~ii') ~~ ~ ~o 3 p:lgp 1,-=-4, line 28, ,1fter "pow:·r" ins<'!rt "or" '04 t b05 p::tg,") 137, line 33, afts;r "oven" ins)rt "fabrics," f' ,06 page 139, linn 18, b1: "59f-411 ~d "5904" ~07 pag f 139, lin:: 18, am11 "15"  08 page 13', lint 44, trrtnsfcr "590'11" fr'jiu col ( 1) to cb1(2' 09 pag\:"\ 140, lin:, 5, trlinsf~r "59~'12" fr~n 0:>1(1) to 0:>1(2) 10 pag f' 140, lin::: 12, t r in sff\r "59')6 19" fr?m cb 1 ( 1) to cb 1 ( 2) pag': 140, line 13, transfer jt9n'6t?'o-" t'rom colo ( 1· to ('01(2 111 ?ilg' 141,linc 22, !su: ",'jods" ~ "articls" -l • i"" , ':"'11 j;, ru !, goods !i ~ "a1ticlj!s" 1'1' p1gc 141, lin:~ 42, ~ "g')~ds" ~ "articl-s" 117 f':lg,~ 141, lin(' 43, !;u: "go'jds" reld "~rticlt:'s" - 118 f':lgc 142, 11n~ 2, t:::u: "f,'),:>ds" ~ i1:!rticl<?s" 119 p~"lre 143, line 33, aftpr ''h-3ts'' insr·rt "or c'lrnivjl :lrticl'" 12') page 147,t]wd:;t'r:r lin-:s 30 :tnd 31 aftqr lin~ 4l 121 p:tgr:'! 1~, line j5, !2l: "cra1jc" tcad "c1!ra'fic" 122 f1gf' 153, lin:"> 50, !su: "go:>ds" r~!)d "articls" 12 -: plg c' 154, lin 2 5, !qr "po vier" rerui ''po we er"  124 p::lge 156, lin-! '9, nu: ''stamps'' ~ "strips" 125 p:q"·; 159, lin  , 45, !2r "or straight length" r:::1d 1:( str1ight length)" 1~ p:lgc 1':1, lin,~ 31, ill "specllited" ~ "sp3cifiid" 121, p3gc: 164, aft4!r line; 45, ins~rt "in this diapt"ji jr in chapt m 72" (128 pjge 1'6, lin,~ 29, ~ "lnd c3bl~s," 129 ·p!l£·c 16r, !ir- 32, !qr: "0ins" ~ ''"9ins" 1)) p3g~ 170, llne 12, !21: "of" read "or" 131 page 17', lind )1, iil: "8425" reild "84"6" 132 plg:~,178,line 47, qiq11 "12%" 133 p'lg0 1'19, lin~ 14, befot"p "wi'fh" insert "orators" p"lg? 18", 11n,~ 24, r:u: ''buexle- clasg " ~ ''buckle- cusps" 1~4  n5' pngc' 182, line 3'5', w "l:lid" ~ "lid" 136 pllg ,; 20 3, lin,~ 27, ru "85' 13" ~ "85 18 ,i ;"'lgo 203, line 27, insert "85'1800" in c,1(2) 137 no p1[;~ 2')), lin(" 37, insc'rt "85'1900" in oj1 (2) 1,3c) - pli=:~ 206, line ins  "'rt '8~ in "y" , ' j 31 00 " co 1 (2 ) l4q l?~e(' 213 "11nr 10, !2l:,''rs70'" ~ 'e707" p'~g·o:- 21', lin-:- 7, nu: "83t')~'· ~ "8315''' p}·b·~ 224, lin ~'s 2~ t~ 27, q1jl1t "and p  4rts an~  \cg3ss0ri' 's ih·:;~:n f" p'g; 232, line ii, !ll: "guildi~gs" r  :::tr~ ''building-c)'' - p,)t; -~ 232, lin'; 15', !21: "7009~' ~ "7')10" p:::f·- 235', lin~ 1, ru "3'04" rr,~~ "3602" 14'~ page 236, line 21, m "or" l:fld "fjr ii 147 p'1g~ 236, 11ne~ 43 ·lnti 44, ~ "or heiwing no970~i)" p3g ~ 2)3, lin;: 45', m 'fboroms " ~ ''brooms " 148 149 1 '3'0 pag~~ 239, 11n(; 12, lnsjrt "t~%" 1n 0:>1 ( 4) - p':ig ::: 2l;o, 1i!1c 23, ~ "9'1300" in tho sch0du1g tj_the bill,,jlg:linst the below-:nentlon·:::·~ sub-h:;:ld1ng n~s l chl( 2) j, br-f~rt) the items 1n chlo( 3) ~ "_" ~ "_- ii :_ |           | pjge    | lh           ||-----------|----------|---------------|| l1gc      | nq      | sub-hc··lding || n~       |          |               || 240222   |          |               || 2t'0419  |          |               || 240431   |          |               || 6         | 040      | 1            || 040112   |          |               || 040113   |          |               || 01101    | 14       |               || 040       | 1       |               || 19        |          |               || 27        |          |               || 240441   |          |               || 24-a442 |          |               || 240449   |          |               || 240451   |          |               || 2y04     | ')2·     |               || ~        |          |               || ·:1       |          |               || o·        |          |               || ~        |          |               || 9         |          |               || ')90111  |          |               || ()j0      | 1       |               || 19        |          |               || 0902     | 11       |               || 0902     |          |               || 12        |          |               || 09        |          |               ||           | f        |               ||           |          |               || ,2       | 13       |               || ')\102   |          |               || 1q        |          |               || 2),')421 |          |               || 25')420  |          |               || ••        |          |               || ~         |          |               || ;/        |          |               || ,        |          |               || ~~tt:     |          |               || i1        |          |               || 10        | 09'1221 |               || ')902    |          |               || c)        |          |               || ,~       |          |               || (':     |          |               || c,-,      |          |               || ,         |          |               || ~:       | ~!       |               || 32 -      |          |               || "        |          |               || 11        |          |               || 11        |          |               || 01       | 11       |               || 110'1    | 19       |               || ;t~      |          |               || 2707     | 11       |               || 2707     |          |               || '12       |          |               || 270713   |          |               || ',~'-<    |          |               || 27'j791  |          |               || 2'1j792  |          |               || 1;        |          |               || 270793  |          |               ||         |          |               || 14        | 15'0611 |               || 150612   |          |               || 19        |          |               || -         |          |               || 190,)    | 11       |               || 1905     | 19       |               || 1905      |        | 21            || 1905     |          |               || ?j        |          |               || 22        |          |               || 21        |          |               || 0         |          |               || 311      |          |               || 2103     | 19       |               || 33        |          |               || 23        |          |               || i         | -        |               || 210791   |          |               || 25        |          |               || 240221   |          |               || ,         |          |               || 2710     |          |               || 1()       |          |               || 271021   |          |               || 2711')    | -        |               || :x?      |          |               || 27:>79  |          |               || 4         |          |               || 270795   |          |               || 270796   |          |               || 270       |          |               ||           | 7        |               || 99       |          |               || 2~3      |          |               || 11        |          |               || 270819  |          |               || r         |          |               || ,         | 2710    | 11            || ~         |          |               || 2710     | 12       |               || :i        |          |               || 271013  |          |               || i         |          |               |271031 94 4i~,, 271()32 4j0'~~'2 271c)  30 4':' - - 0 i ~9 35 271041 ct, 4' 1l 31 27104l) / 4811 - 39 37 r 2713 11 97 4' 13 11 271312 481812 271321 ~~~1~ 271322 2713 31 521421 2713 ~ 109 271 ' , 520429 2?1~ '1 271412 112 52')829 271490 11" 531621 2"11511 2715'12 531629 '''3)711 2~r'l1 ~ 1 :;"5)7 12 2 01 2 121 ,41111 280133 541112 ,))o~ 11 139 59q 321 32)"11 590 3 ';!j 5'9039<;' 3401 11 521131 3401 12 16;; 3705 11 ~~··1 ~~ 37)512  t i 1  ~ 370531 1'~' '3') 321; 3705·32 1cc '31~·lf1 370533 73j8  49 37053l+ 16; ( ,  370591 7l~~ 3 11 ~ 4 370592 179 83d1·1 392021 180 830419 jj2022 3)2029 181 1:31211 "5)2:)31 182 £3 312 12 392')32 392111 8312 1!) )121 12 b31491 8314qo 4008 19 21(3 ~i)f) ~ 11 ~0291 90') 3 1> 02 ')0 226 0') 32 11 tg04 11 9') 32 12 0410 ~')l~ 2'1 0429 4805 11  - ,bill no 2ft of 1115  the central excise tariff bill, 1985 a bulto provide for tariff for central dauti~_ of e%cise~ be it enacted by parliament in tlle thirty-sixth year of the repulslic of india as follows,:-1 (1) this act may be called the central excise tariff act, 1985 (2) it extends to the whole of india short -title extent and commeftc(~ menl !) (3) it shall aome into for~e on such date as the central government may, by notification in the official gazette, appoint 2 the rates at which duties of excise shall be, levied under the central /'1944 excises and salt act, 1944 are specified 'in the schedule duti~ specified in the schedule to be levied -3 (1) where, in respect of any goods, the central government is satis-; 1944 emcrpilcf power of central government to increase duty of excise 10 fted that the duty leviable thereon under section 3 of the central excises and salt act, 19'" should be increased and that circumstances exist which render it necessary to take immediate action, the central government may, by notification in the ofticiil gazette, direct an amendment of the schedule to be made ilo- as to substitute for the rate of duty specified in 15 the schedule in respect of such goods,-(a) in a case where the rate, of duty as -specified in the schedule q in ,force ilnmediately before the 'issue of such notifieation is nil, - rate of duty not exceeding fifty per cerit~ lid valorem expressed in r any form or method; ,  --(b) j,pany otber:caae, arate of duty which shall not be more than twice the rate of '!uty speclfte<l in respect of such goods in the ~hedule as in fo~ lmmediately before' the issue of the said notification! 5 provided that the central government shall not issue anynoti1lcation under this sub-~tion for substituting the rate of duty in respect of any goods as specified' by an earlier notification issued under this subsection by that government before such earlier notification has been approved with or wtthout modifications under sub-section (2) to , '" explcnation-"form or method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume or other me~ivre w,i~hreference to which the duty may be levied, (2) every notification under sub-section (1) shall be laid before each house of parliament, if it is sitting, as soon as may be after the issue of the 15 notification, ard, if it ~ not sitting, within seven days of its re-assembly,  and the central government shall seekthe approval of parliament to the notification by a :resolution' move,a within a period of fifteen days beginning with the day on which the notification is so laid before the  houee fjl  the people and if parliament makes any modification in the 20 notification or directs that the notification should cease to have effect, the notification shall theteafter have effeotddly in such modified form or be of no effect, as th@case may be, but ~thout prejudice to the validity of anything previously done thereunder (3) for the remeval-of doubts;1t is hereby declared that any notiftea- 25 tion issued under &edion  (1), including anysucl1 notiftcation approved ormodified ujl(ier 8~b-section (2), jnay be rescinded by the central g<wetnm~ht at at1ytlti'ja by notification in the official gazette -4 , ( b) in section 2, for clause <f) the following clause shall be substituted, ~ely:--4 (1) in the central' excises and salt act 1944,--»  ,   consequen-  tial amend-  (4) for the words 'tirst osehedule", wherever they occur, the 30 words an9 figures "schedule to·the central hcise tariff act, 1985'" shall be substituted; ments, of and cons_ truction of references to the first schedule (1) ,'manufac$lre" includes any process,-35 ~o, act 1 1944 (t) inc,idental or ancillary to the completion of a manufactured product; and (ii) whioh is  specified in relation to any goods in the se<:'tion or ~hapter notes of the schedule to the central excise tariff act 1985 as amounting to manufacture, ¥> and the word "manufactu~' ithall'· beconstned aeiesrdlftlly and shall ~\1~ not' oni>, a perlilonwho employs hired l}aibgur  in the production or manufacture 'c?f excisable' goods, but also : any person who engages in· their production or manufaritureon his own account;'; 45 (e)tbe first schedule' shall be gmitted '(2) any reference to the  ~xp~;~wn "first schedule to the central bciles and 'salt act, 1944" in any cedtralact shall, on and after the 1 of 1'44 commencement of this act be construed alt a reference to the schedule to this act ~< (see sectiqd ~) rule for the interpretation of this schedule ,   1 the titles of sections and chapters are provided for ease of refer-5 en~ o~y; fqr lepl purposes, cl8j5sificatlon shall be determined according to the terms' of 'the headulgs and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the provisions' hereinafter contained 2 (0) any reference id a heading to goods shall be wten to include 10 a reference to that goods incojnplete or rmfinished, provided that, ijj, incomplete or unftnished goods have the ~al character ef the ~- plete or finished: goods it shall "0 be taken to include a· refereaee w that goods complete or timhed' (or ,falling to be ciaasified as complete or fini8hed by virtue of this ruie), t:emoved unasmbjed or ·dis-15 assembled (b) any reference in a heading to a',material or -substanee shall be taken to include a reference to mixtures or combinations of that material or substance with other materiais'or subl;tanctll:' any reference to goo~s of a given material or subs~fe "shall  be ta,ken to' include a refer-20' ence to goods consisting wholly or-partly' of ~cl! milterialprsubstance the classification of goods consistinlof more th~n one tnaterid or 51ibstance shall bta according to the principles contained in rule 3 3 when by application of sub;h1le (b) of rule 2 or for any other reason, goods are, prima facie classiftable under two or more headings, :15 classification shall be eft'ected' q j'ollo'ws : ' , (0) the heading which provides the most specific description shall be preferred to headings ~viding a more general description however, when two or more ,heallil],gs each refer to part only of the 30 35 m~telials or substances contaiije<i hl-mixed or composite goods or to part only of the items in a set'," thole' headings are to' be regarded as equally specific in relation to those goods, even if one of them gives a more complete or preci&e gescription pf the gqods (b) mixtures, composite goods coilsisting; of ditferent materials or made up ofditjeient components, and goods put up in sets, which cannot be classified by reference to (tj), shall be classified as if they consisted of the material or component which gives them 'beir essential character, insofar as this !;riterion is applicable (c) when' goods cannot be classified by reference to (a) or (b) they shall be classified under the heading which occurs last in the nulllerical order among those which equally merit consideration 4 goods which cannot be classified in accordance with the above rules shall be classified under the }u!ading appropriate to the goods to which they are most akin s for legal purposes, the classification of goods in the sub-headings of a heading shall be detennined accbrding"to the-terms of those sub-head-45 ings and any related chapter notes al'ld, muta:tis mutandis, to the above rules, on the understanding taat},only sub-headings at the same level are comparable for the purpq~ of tttis rule,  jhe relative section notes also apply, unless the contextothei'wi8e requlres 50 1 where in column (3) of thi~r'scheduie ,the descliption of an article or group of articles under a heading is preceded py,'''-'', the said " article or group of articles shall be taken to be a sub-classiftcation of the article or group of articles· covered by the said heading where, however, the description of an article or group of articles is preceded by "-", the said article or group of articles shall be taken to be a subclassification'of the immediately preceding description of article or group 5 qf l\rticles which has"-", genetczz explcznt1to,,!! notes 2 the abbreviation u%" in column (4) of this schedule in relation to the rate of duty indicates that d~ty on the goods to· which the entry relates'shall be charged on the basis of the value of the goods as defined 10 in section 4 or the ~rift value fixed under section 3 of the central excises and salt act, 1944 (1 of 1944), the duty being equal to such percentage of the value or tariff value as is indicated in that column section i animal products 15  notes 1 any reference in this section to a particular genus or species of an animal except where the 'context otherwise requires, includes a reference to the young ~f that genus or species 2 except where the context otherwise requires, throughout the 20 scbedule any reference to "dried" products also cover products which have been dehydrated, evaporated or freeze-dried ciiap'1'iii z meat and edible meat offal notes 25 ,j 1  this chapter does not cover:-  ~  (cz) products of the kind unfit or unsuitable for human consumption;  (b) guts, bladders or· stomachs of animals (chapter 5) or ani  mal blood (chap~r 5 or 30) :i dr 30 (c) animil fat, other than pig fat (chapter 15) 2 this chapter covers products, which are chilled, frozen and salted, in brine, dried or ~oked but not otherwise prepared --___ --_ __  _  _  -  ___  _--_  __ _  _----------35 heading sub-dr,scription of goods rate6fduty no hf'ming no __---_  _---_  - - ---- -  -------------------------- _  _ __  __ _  _- __ _---_  _---02,01 020100 meat and edible meat offals nil _  __ __  __- ---• _  - ---ciiapter 3  fish and crustaceans,  molluscs and other aq'ija'tic 40  invertebratesnotes l this chapter does not cover:-(a) meat of inarinemammals (chapter 2) 16) fish '(including livers and roes thereof) or crustaceans, molluses or other aquatic invertebrates, dead and unfil' or unsuitable for human consumption by reason of either their species or' their eondition (chapter, 5); flours, mls and pellets of fish or of crusta-5 ceans, molluscs or other aquatic invertebrates, llnfit for human consumption (chapter 23)'; or (c) caviar or caviar substitutes prepared from fish eggs (chapter 18) 2 this chapter covers products, which are chilled, frozen and salted, jo in brine~ dried or smoked but not otherwise prepared and crustaceans, in shell, simply boiled in, water --~------- _ ---_  _  - -------heading sub-description of goods rate of duty no heading no ----___---_  ------ ---- ----__ __  --_  _----_ • ---------,-----nil 0301,00 fish and crustaceans, molluscs , and other aouatic inverte-brates ""  ------  - -----------~- chapter c 20 dairy produce; edmle products of animal origin, not elsewhere specified or included notiis1 the expression, "milk" means full cream milk or partially or ~ompletely skimmed milk 25 2 products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading no 0430 provided that they have the three following characteristics:-(4) a milkfat content, by weight of the dry matter, of 5 per cent or more; (b) a dry matter content, by w~ight, of at least 70 per cent but not exceeding 85 per cent; and (c) they are moulded or capable of being moulded 3 in this chapter, the expressipn, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, 35 bag or carton, drum, barrel or cannister), designed to hold a predeter- mined quantity or number 4 he/ilding no 0404 applies, inter 41ig, to' butter-milk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar· or other sweetening matter or ftavoured or containing added fruit or cocoa 5 heading sub-descliption of goods rate of duty no heading no (i) (3) --  __ ---------_  __------- -----10 04 01 milk and cream, conoen-trated or· containing added sugar or other sweetening matter 15 -in or in relation to tht" manufacture of which any process fs ordinarily carried on with the aid ofpowel nil 0401 ii -flavoured milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale nil 20 040112  skimmed milk powder 'pt;dauy prcpareclfor faoding iuiallts  04-0113skimmed milk powder, other than powckr  specially prepared for feeding i11f~tsj ,p1;lt, up in tmit container anc! oniinpril \' intended -f«  le   0,,01 14 - gow:cntratcd (oondt:timxl) milk, 15 ey whether swcctcmcd or not, ~ut up in unit contai~ and ordinarily intcmdcd for sale 040119- other nil nil 0401 go - other butter, whether pasteurised or not 10% o40lz  w - in or in relation to the manufacture of which any process is ·ordinarily carried on with the aid of power nil ot·os 040290 other cheese, pasteurised or prooessfd o ~'13 10- h or b relation to the manufacture 15% of which any process is ot'dinarily carried on with the aid of powc· 0403 go  other nil nil 040400 - o'iher dairy produce; edi-ble products of animal origin, not els:ew'lmre specified or ·inclljded  ·notes5 1 this chapter does not ~~ver:-(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins (including furskins) and parings and similar waste of raw htdea or a'iddi; or 10 (c) animal textile ·materials, oth~ than horsehair and horsehair waste (section xl)  section d nt1re1il this section, the expression, 'unit container' means a container, 20 whether large or small, (for exldlp1e, tin, can, box, jar, bottle, bag or carlon, drum, barrel or cannist(~r) designed to hold a predetermined quantity or number  cdapter 7' edible· vegetables and roots and tubers 251 in this chapter, the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn· (zea mays t1cly saccharata), fruits of the genus capsicum or of the genus pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjo-30 ram (majorana hortensis or orlj)cinum major ana)  2 this chapter covers all dried vegetables of the kinds other than:-(a) sweet corn in the :form&-ftours, groats, meal pellets, grains hulled, rolled, flaked pearled, sliced or kibbled (chapterin; (b) flour, meal and bakes of potatoes (chapter 11); 35 (c) flour and meal of dried leguminous vegetables (chaptrr 11) 3 however, dried or crushed or gro~d fruits of the genus capsicum or of the genus pimenta are excluded from this chapter (chapter 9) ---__--rate of duty hcadillg sub· no heading no 5 ------__--- ,------,__--------10 dried vegetables, includ~ ing potatoes, onions and mushrooms, whole, cut, sliced, broken or in powder, but not fur· ther prepared; drifd leguminous vegetables, including peas and beans, shelled, whether or not skinned or split 070110 ·put up in unit containers and ordim· j 5 % rily intended for sale 070190 -other nil 20 nil 070200 other edible vfgbtables, roots and tubers ---__------ ciiap'l'eb 8 edible fruit and nuts: peel of citrus fruit or melons note25 this chapter does not cover inedible fruits or nuts --------__  _______ 0 _r_ heading sub no  heading descriptio:l of goods rate of duty no -------------(i) (2) (3) (4) _  _- ---0801 edible fruit and nuts; peel of citrus fruit ormelons 35 080110 -put up in unit containers and ordil1a-10% rily intended for sale, whether or not containillgany added in gredient,  including sugar or other sweetening m~ttcr 080190 -other nil  chapter t coffee, tea and spices no'l'i'b1 in heading no 0901, 'coffee' meanl the seed of the cof!ee tree 5 (code,,), but does not include the seed while still attached to the tree this heading includes coffee in powder form 2 for the purposes of heading no 0902, blending, sorti'ng, packinl, cjl" repacking into smaller containers shall amount to 'manufacture' | heading                                        | sub-"                          ||------------------------------------------------|--------------------------------|| 10                                             |                                || no                                            | heading ,                      || description                                    | of                             || goods                                          |                                || rate                                           |                                || ofduty                                         |                                || no                                            |                                || (i)                                            |                                || 09                                            |                                || 01                                             |                                || 15                                             |                                || (sa)                                           |                                || (3)                                            |                                || (4)                                            |                                || -                                              |                                || coffee,                                        | whether                        || or                                             |                                || not                                            |                                || cured                                          |                                || or                                             | roasted                        || decaffeinated                                 |                                || ooffee                                         |                                || husks and skins;                               |                                || coffee                                         |                                || substitutes                                    |                                || containing                                     |                                || coffee                                         |                                || in                                             | any                            || propor-                                       |                                || tion                                           |                                || -cured                                         |                                || coffee:                                        |                                || 80                                             |                                || 0901                                          |                                || 11                                             |                                || -liberia                                       | and                            || ri                                            |                                || 75                                             |                                || per                                            |                                || quintal                                        |                                || 0901 19                                       |                                || -other                                         |                                || rs                                            | 100                            || per                                            |                                || quintal                                        |                                || ogolao                                        | -coffee substitutes containing || 12%                                            |                                || in any proportion                              |                                || agor                                           |                                || ,90                                            |                                || -other                                         |                                || rlz%                                           |                                || lis                                            |                                || ogo!z                                         |                                || tea, including                                 | tea                            || -green tea and black tea:                      |                                || so                                             |                                || 090!z,                                         |                                || ii                                             |                                || -packed in unit containers                     | of                             || not exceeding                                  |                                || as                                             |                                || grams                                          |                                || and                                            |                                || or-                                            |                                || pi,                                           |                                || the duty                                       |                                || 1«                                             |                                || dinarily intended for sale'to consu- the time | beiflg                         || mers in                                        |                                || that                                           |                                || pack                                          |                                || leviable                                       | undrr                          || sub-heading                                    |                                || ogoi19                                        |                                || 35                                             |                                || ogoi:t                                        |                                || la                                             | -packed in unit containers     || i                                              |                                || per                                            |                                || kilogram                                       |                                || excceding                                      |                                || 25                                             |                                || grams                                          |                                || but                                            |                                || not                                            |                                || pltu                                           |                                || tho                                            |                                || duty                                           | for                            || the                                            |                                || exceeding                                      |                                || 20                                             |                                || kilograms, whether or time being               | imable                         || not ordinarijy intended                        | for                            || to consumers                                   |                                || in                                             |                                || that                                           |                                || pack                                          |                                || ogoi r9                                       |                                || ogoi13 -packed in                             |                                || bags                                           |                                || for retail conswnp-io%                         |                                || jiltu                                          |                                || the                                            |                                || duty                                           |                                || tion,                                          |                                || mown                                           |                                || as 'tea"'                                      |                                || bags'                                         |                                || cor                                            |                                || the time                                       |                                || being                                          |                                || leviable under lub·                            |                                || heading                                        |                                || ogoii                                         |                                || 19                                             |                                || ogoi 19 -other                                |                                || rs                                           |                                || ii                                             |                                || per                                            |                                || kilogram                                       |                                |-- - '_- --headins sub-heading description of goods rete of duty no no (i) (st) (3) (4) -tea waste: ogosistl -denatured nil 5 090s! st9 -other rs2pcrkilograjp ' j9ol2 !'o -other ri • per kilojram 09 03 spices 0903 10 -ground or powdered, put up in unit nil 10 containers and ordinarily intended for sale 0903·90 -other nil  cbapmb:n products of the miljjing industry; malt; starches; 15 inulin; wheat ,gluten ' ," ,"' no'i'es1 this chapter does not cover:-(4) roasted malt put up as coffee substitutes (heading no 0901 or 2101); slo (b) prepared flours, meals or starches of heading no 1901: (c) com flakes or other products of heading no 1904; (d) vegetables, prepared or preserved, of heading no 2001; (e) pharmaceutical products (chapter 30); or <f) starches having the character of perfumery cosmetic or 25 toilet preparations (chapter 33) 2 products from the milling of cereals listed below fall in this chapter, if they have, by weight on the dry product, with a starch content,excemung 45 per cent and ~ ash cont~nt (after  deduct19n of any added minerals) not exceeding that'indicated in the list:-30 -------------_---obre,als ash content (i) wheat and rye  25% cq) barley 30/:) (3) oats s~ o ~ (4) ¥aize (com) and grain sorghum r"lc; (s) ri~  i 6% (6) buck whf'at 4 ~ otherwise, they fall in chapter 23 rate of duty heading no sub-head-description of goods ··'iagno (i) (g) (3) (4) 1101 products of themii,ling industry inclvding oereal flours, obreal groats, meal, oereal grains and flour, meal or flakes of vegetables 10 -grains, hulled, rolled, ftaked pcarlcd, sliced or kibbled, of barley or 'oats: 15% 110111 -put up in unit containcrsandordinarily intended for sale 15 ' i jot 19 -other nil nil j 102 12% 1101  go other prod11cts of the milling industry - ljq2oo -malt starches 110310 -in or in rolation to the l1wluiacture of which any process is carried on with the aid of power nil 110390 other 110400 -inulin; ~heat gluten, whether or not dried --------------------------------------------------~-chapter 13  lac; gums, 'resins and' other vegeta:ale saps and extracts , notlls1 this chapter does not apply to:-30 (a) liquorice extracts containing more than 10 per' cent: by weight of sucrose w put up ascorifectionery (heading no 1104); (b) malt extract (heading no 1901); (c) camphor, glycrrhizin or other products of heading no 2906 or 2911; 35 (d) medicaments or blood grouping reagents (chapter 30); (e) tanning or dyeing ex~racts (chapter 32); (f) essential oils,' concretes, absolutes and resinoids or aqueous distillates and aqueous solutions of essential oils (chapter 33); or  (9) natural rubber, ha'lata, gutta-percha, guayule, chicle or similar natural gums (heading no 4001) 2 this chapter does not include extract of opium heading sub-head· description of good41 rate of duty no ingno (i) (2) (3) (4) -------1301 lac; gums, resins and other 5 vegetable saps and extracts 130110 -lac nil 130190 -other 12% _  -_- chapter it vegetable plaiting materials; vegetable products, 10 not elsewhere specified or included no'l'fb1 this chapter does not cover the followinj products which are to be c1ablified in section xl: vegetable materials or fibres of vegetable 15 materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment 10 as to render them suitable for use only as textile materials 2 this chapter applies, inter alia, to baml;loos (whether or dot split, awn lengthwise, cut to length, rounded at the ends, bleached, ren- 20 dered non-infiammable, polished or dyed), split osier, reeds and the lib, to rattan crores and to drawn or split rattans the heading does dot apply to chipwood (chapter 44); wood wool (chapter 44) | rate          | otduty    ||---------------|-----------|| hcadin        |           || sub-          |           || description   |           || of            | goods     || no           |           || i             |           || heading       |           || no           |           || (i)           |           || (2)           |           || (3)           |           || (4)           |           || 12%           |           || 14           |           || 01            |           || 14            |           || 01            |           || 00 vegetable |           || plaiting      | mater·    || ials;         | vegetable || ts,           | not       || cified        | or        || so            |           | section mtheir cleav-animal or animal or vegetable fats and oils and age products; prepared edible fats; vegetable waxes 35  chapteb 15animal or vegetable fats and oils and their cleav-age products: prepared edible fats; animal or vegetable waxes nan:s 1 tbla chapter does not cover: (> pig fat or poultry fat; (b) cocoa butter, fat and ou (chapter 18); (c) edible preparations of chapter 21: (d) greaves and residues of chapter ~; - <8> fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of section vi; or 5 (f> factlce derived from ous (chapter 40) 2 soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fau in heading no 1507 3 in this chapter, the expression 'fixed vegetable oils' mea:as oils which cannot easily be distilled without decomposition, which are not 10 volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them> rate of duty heading sub-beading dercription of goods no no (a) (3) ui% 150100 animal (including fish) fats and oils, crude, refined or purified 1502  00 nil ito 85 so fixed vegetable oil'), tile following, namely, cot-ton seim oil, neem seed oil, karan] oil, silk cotton seed oil, rice bran oil, khakhan oil, palm oil, water melon oil, sal oil, mahua oil, kusum oil, rubber seed oil, mango kernel oil, kokum oil, dhupa oil, undi oil, maroti oil, pisa oil and nahor oil, and tileir fractions fixed vegetable oils, other man tilose of heading no 1502 ri 100 per tonne s5 -which h:we wldergone, subsequent to their extraction, ally one or more of the following proccslcl, namely ; 40 (i) treatmeut with an alkali or acid (2) bleachillg (3) dco<lorisal ion -other nil 1503·go 10% 1504 150400 vegetable fats and oils and their fractions, partly or \\rholly hy-drogenated, inter- es· 'i'erififj), re-esterified or elaidinised, whetiler or not refined but not furtiler prepared 50 1505 150500 industrial mono carboxy 12% lie fatty acids; acid oils from refining; industrial fatty alcohols  'p1lepabed foodstuffs: beverages and vinegar; tobacco and manufactured tobacco substitutesnoti: in this section, the expression 'unit container',' means a container 45 whether large or small (for example, tim, can box, jar, bottle, bag or carton, drum, barrel or cannister) designed to hold a predetermined quantity or number molluscs or other aquatic invertebrates | heading                | sub·bead·      ||------------------------|----------------|| description of         |                || goods                  |                || rate of duty           |                || no                    |                || inc                    |                || no                    |                || (ii)                   |                || <                      |              || 5                      |                || 10                     |                || aquatic invertebrates, |                || including              | sausages and   || similar                |                || products, extr-        |                || acts                   |                || andjuiges,             |                || prepar~                |                || ed                     |                || or                     | preserved fish || and ga                 | viar           || substitutes ,         |                || ·put                   | up             || ~                      |                || unitcontainerl         | and            || ql'di-                 |                || narily                 |                || inteudcd               |                || £or                    | liale          || r6c)j                  |               || ii                     |                || -cooked,               | peeled         || frolzcl1               |                || prawns                 | nil            || and                    | shrimps        || rgor                   | -              || -other                 |                || 15%                    |                || nil                    |                || 160190                |                || -othql'                |                | ciiap'l'eb 17 sugar and sugar confectionery 110 noti:s1 this chapter does not cover:-(a) sugar confectionery containing cocoa of chapter 18; (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) and other products of heading no 2913; or (e) medicaments, and other products of chapter 30 2 for the purposes of this chapter 'sugar' means any form of sugar in which the sucrose content,if expressed as a percentage of the material dried to constant weight at 105- c would be more than 90 3 for the purposes of this chapter,-(a) 'khandsari sugar' means sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed; (b) 'palmyra sugar' means sugar manufactured from the juice of the pal~yra palm or from jaggery obtained by boiling the juice of the palmyra palm 35 hf!ading sub-head· description of ~ rate ofduty no jngno (r) (li) (3) (  , ---------- --'7·oj cane or beet sugaranj)' ' "' chemically pure sucr· ose,'in solid form 40 170t10 sugar, in or in relation to the manu,: njl facturt: of which noproa:ss is ordj~ narby carried on with the aid, of power - rate of duty heading sub-head-no ;ngno dcscriptiol1 of goods (ii) (3) 1701110 -~andsari sugar nil 5 -cane sugar, other thall khandsari sugar:  ri 1·7 per quintal 10 -required by the central government to be sold under clause (j) of sub-section (,,> of scctiorl 3 of the essential ooriunoditics act, 1955 (10 of 1955) 170139 -other ri r4 per quintal 170190 -other liz % 10 other ~ugars, including che'-'1:1(jally pure lacto-se, maltose, glucose and y'ructose in any form and preparations thereof; sugar syrups not containing added flavouring or colotjr  ing matter; artificial honey, whether or not mixed with natural honey; caramel -other lug-elrs, including chemically pure lactose, maltose, glucose al1d fruc:tosein any form: 1702  ii -palmyra sugar nil 170219 -other 15% -preparations of oth<:r sug&rs : 170221 ·-111 which the reducing sugars express-j 5 % cd as anhydrous dextrose amowlt to more tha11 80% by weight 1'lo2  29 -other 35 sugar syrups not containing added flavowing or colouring matter; artificial honey, whether or not '1lixod with natural honey; caramel molasses, resulting from nm extraction or re· fining of sugar iii 1703 10 -cane mol1ssci produced in the ma-rs 30 pcr tonne nufacture of sugar by the vacuum pan process 45 1 70s  go -other nil rat~ of duty ,5 ' --__  _-----_ __ _--------_  ----- - ---~- heading s1i,b-llead-descciplioll of goods  no iog no _ ,_  ',', "i  ---'-------_-  - (2) --'_  _--__----__-----,--sugar confectionery (in-cluding white ' choco-late), not containing cocoa 170410 -chewing gum, whether or n()t sugar 10% co1ted 10 1 70490 -other ---------------------- ------r  ---_ ciiapteb 18 "   cocoa and cocoa preparations notes1 this chapter does not cover preparations of heading ~o 0404, '15 1901, 1964, 1905, 2105, 2202 or 3003  2 heading no 1804 includes sugar (,'onfectionery containing cocoa and other food preparations containing cocoa , --  ------ --__----- description of goods"  rate of duty heading no 20 subheading no  (2) (3) -_  __   _------ - ----- (i) ----- 1801 j80100 cocoa butter, fat and oil j802 '2-5 180200 cocoa powderwhenier or not gont~ngadd-ed sugar or oi'her sw-eetening ma1ter 1803 30 ~  r - j803·00 chocolates in any form, whether or nor con-taining nuts,fruit ke-rnels or fruits, inowd-ing drinklng ohoco-lates ]804 180400 otherfood preparations oontaining cooo~·  chapteb 19i \ 35  preparations of cereals, floui( starch or milk pastry cooks' products notes1 this chapter does not cover:-(a) biscuits or other articles made from flour or from starch, t'pecially' prepared for u5e in animal feeding (heading no 23102) ;01'  ,_" r " '" ' _  j (~) medicaments·' or 'otber p~oducts of chapt,er ~ '  - 2 heading no 1904 does not cover preparations containing jiloftt than 8% by weight of cocoa powder or coated with c~~late or other food preparations containing -cqcoa of chapter 18· ----__- __ __ ,-,-------_ --------------|       | deseription    ||---------|----------------|| rate    | ofddty         || heading | sub-           || no     | heading        |no 1901 mal'r bxtract; food pre· ~tions pi' fjpqll, ~, starch or malt extra· ct not qq~taining oocoa powder or containing oocoa 'powder in a proportion  by welgljit of less than 50% • not elsewhe~e sp~~d, ~ inclt)ded; '001>' pre· parations of'milk and cream, not containing 0qqqa powd~r o~ con· taining cocoa powder in a proportion by we· ight of less man 10% not elsewhere speci fled or included; ·put up in unit containers and ort\in"rily intended, for sale : nil 190111 - -forinfant ~ 190119 - -other 1901 90 oth~ nil rate of duty h,apl'di ijubiiad description ot goods no ingno (3) !i) 5 u; taplooa an}) sago and substitutbs theiteof prepared from starch, inoluding arrowroqt, al1'1 'i,ljes for¥ ofs!1i't ~s, alun ,pearls, ~: f'":i4'us, powder or in stmlar forms  - nil 1'~3 (0 put up in unit containers and ordinarily intended for sale nil 190390 - other 15 prepared foods obtained by the· swelung or roasting of cereals or cereal produots (por  e'xample, corn ,'lakes);oereals,o~r 'than maize «(,or~ grain form, pre·(!":·   , or 0"1 herwrse prepartl>: 1')% 190410 - corn' flakes or wheat rakes pllt up in unit cmtaincrs and otciijla'rily intended for sale nil 190490 - other 19·05 35 bread, pastry, cakrs, bis cults anll other bak£rs' wares, whe11ibr or not containing goooa, gom-munion wafers,empty cachets of a kind suita-ble for phabmageuti-cal us~:seallng w al<"ers, rige paper and mmilar products -biscuits; wam,esanrl ~ers : ,40 1905 i ~ - in or in relation to the manufactuj'{ of which any process is ordinarily cab-iedonwiththeaidof power 1905 19 - other nil , cakes and pastry : nil 45 190521 -in or in relation to the manufacture of which any pro~ss is ordinarily cati'ied on power with ,the aid of power nil nil 1905la9 - other 190590 • other  chapter 20 preparations of, vegetables, fruit, nuts or other par~f of plants ' notes1 thif; chapter covers o'nly products which are prepared or preserved 5 by processes o1her thai) m'erely chilled or frozen, or put in provisional ' preservative solutions, or dried, dehydrated or evaporated 2 this chapter does not cover fruit jellies, fruit pastes, sugar-coated almonds or the like in the fo~ of sugar confectionery (chapter 17) or chocolate confectionery (chapter 18) 10 --------------'-----_----- heading sub-head-description of goods rate ordu~~ no ingno --,,-,,"  ------_ -,-----" -, '--'--'-"'-- __-- --------2001  preparations i of' !vegeta-bles, fruit, ,nuts or other parts ,oj' plants, inqluding - jams, fruit jelues, marmalades, fruit or nut puree and fruit or nut pastes fruit juices and vege-table juices, whether or not gontaining added sugar or other sweetening mattfr liooiio· put up in unit containers and qrdi-10% nanly intended for sale - 20019° -·otluw· ~jl ---,---------------------chapter 21  miscellaneous edible preparations30  notes1 this chapter does not cover: (a) yeast put up as a medicament or other products of chaptf:r 30; (b) prepared enzymes of chapter 35 35 2 for the purposes of heading no 2104, the expression "homogenised composite food preparationsh" means preparations consisting of a finely' homogenised mixture of two or more basic ingredients such as meat, fish, vegetab~s or fruit, put up' for retail sale as infant food or for dietetic purposes for the application of this definition, no account is to be taken fo of sman quantities of any ingredients which may be added to the mixture tor seasoning, preservation or other purposes 3 in this chapter, 'pan masala' means any preparation conta?ntng betel nuts and anyone or more of otber 1dgredients such -88 ~ ka1iha (catechu), cardamom, copra, menthol and tobacco - : ~ 4 in this chapter, 'brand name' means a brand name, whether rep 5 tered or not, that is to say, a name or a mark, such as, a symbol, monogram, label, signature or invented words or any writing which 'is used in relation to a product, for the purpose of indicating, or so as to indicate,  a connection· in the course of trade between the product add some person using such name or mark with or without any indication of the identlty 10 of that person  ~ heading no 2107, inter alia includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for huulll:l consumption; , 20 (d) powders for table creams, jellies,  ice-creams and similar preparations, whe~r or not sweetened; (e) flavouring powders for making ,beverages, whether or not sweetened; <f) peanut butter; (g) p~ations consisting of tea or coffee and milk powder, sugar and any other added ingredients; 30 (h) preparations (for example, tablets) consisting of saccharin and a foodstuff, such as lactose, used for sweetening purposes; (i) pre-cooked rice cooked either fully or partially and their dehydrates; and (;) preparations for lemonades or other beverages, consisting, for example, of: ftavoured:or coloured synlps, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added inf,edients rate ofduty heading sub-head-delcription of goods 35 no ing no (i) ---------------------------(3) 2101 | extracts, essences     | and     ||------------------------|---------|| concentrates,of coffee |         || or                     | tea,    || with a                 |         || basis                  | of·     || products               | or      || wfih                  |         || a                      |         || basis                  | of      || roasted                | chicory || a1\id                  |         || other roasted          | coffee || substitutes,           |         || and                    | ex-     || tracts,                |         || essences               |         || and                    |         || congentrates thereof  |         | destriptioo of goods21110 -extriu:ts, csscn:ccs and concentrates, basls of these: extracts, casences or concrntrates or with a of coffee 210120 extracts, essences and concentrates, of tea and preparations with a basis of those extra~ts, essences or concimtrates or with a, basis of tea essences and concentrates thereof 2102 yeasts' =ve or inag· ti~;' r sinol2cetl micro;organi~" de~ (but not inoluding vac· gines of chapter 30) j pre· pared baking powders 2102'10 -flit' up in unit cobwncrs ud' ordi narily intenddd for sale 2102 90 -other :uos | sauces,                | ketchup             | and        ||------------------------|---------------------|------------|| t~                     |                     |            || like                   | and                 | preparatio || therefor;              |                     |            || mixedconni-           |                     |            || ~s,                    |                     |            || a1w                    |                     |            || ,lxed                 |                     |            || sea·                   |                     |            || ~                      |                     |            || gs';                   |                     |            || mu                     |                     |            || l\rdflour             |                     |            || ,                      | mbm                | and        || mustard               |                     |            || -put                   | up                  |            || in                     |                     |            || unit containers        |                     |            || and                    |                     |            || ordi-                  |                     |            || narily                 |                     |            || intmclcd               |                     |            || for sale:              |                     |            || !uas·                  |                     |            || 11                     |                     |            || -sauces, ketchup       | and                 | the        || preparations therefor |                     |            || 35                     |                     |            || 10%                    |                     |            || nil                    |                     |            || 110                    |                     |            || 3                     |                     |            || 1                      |                     |            || 9                      |                     |            || other                |                     |            || nil                    |                     |            || !                      |                     |            || u0                     |                     |            || 3·go                   |                     |            || -other                 |                     |            || 111·04                 |                     |            || 40                     |                     |            || soups                  | and broths'and:pre· |            || pallatlons             |                     |            || therepor;              |                     |            || homogenised            | qqmpqsite           |            || food                   |                     |            || prep~tions~            |                     |            || 210310                |                     |            || -pat                   |                     |            || up                     |                     |            || in                     |                     |            || uditcontaincts         |                     |            || llirid                 |                     |            || ordi-                  |                     |            || _ily                   | ijitimdcd for       |            || ilile;                 |                     |            || 1                      |                     |            || 5%                     |                     |            || 103go                |                     |            || -other                 |                     |            || nil                    |                     |            || i                      |                     |            || 4s                     |                     |            |ble ioe, whs11ibr oll nqij! oontaining aoooa 8106 panmasala -oontaining lime or atha c""') or bothl whether or not containms·tmacco :   sn0611 - -put up id unit coiilwn811  its slo per' idl--~_~~ for s&lo and ~ a  --u 1ladje 110619 - others n"d sn06go - others nil 1107 edmle preparations, not ~~~' sp~oifiw q1l 210710 1tuad ~ prasadam nil 210720 sterilisedor;paslcurieedmiltone nil ·other: 210791 put up-in wlit containers and ordit5% narl~y intcdded we 210799 - -other nu --_  _------- cjlaftwl n| beverages and      | vinegar    ||--------------------|------------|| ---_               |            ||                 |            || _----_             |            ||                  |            || -------            |            || heading            | sub-head-  || no                | no        || rate               |            || 01                 |            || duty               |            || ---__---------- |            || (i)                |            || (3)                |            || 2201              |            || natural     | or                 | artificial    ||-------------|--------------------|---------------|| min!ral     | waters             | and           || aerated'    | watbs,             | not           || qqntaininq' |                    |               || ~fj)        |                    |               || sl1g4r      |                    |               || ott         |                    |               || other       |                    |               || 's~~renjng |                    |               || matter      | no'r1t'tav0t5red |               |220110 -for each glass bottle containing 200 10 paise ~illilh;ras or less  ----__ ~-------~·-·_rt~·!·-,--~~  , (i) (i ': (i)' (3), (4) " ) ",ojsilo ':'otcach ,'sjau bottle 'conwnidg 10 paise pluf'5 pailo ' ~,than 100 millilives ,for every 100 milh- 5· ,' htrcl or &action thereof in em:i8 of 200 mijiiikrei 110190 -other' 40% "02 : ~,  ~/ natural or artifioial mineral waters and '~ted waters oonta~ inlng, added sugar or o'iher sweetening mat-ter or flavoured; other non-alcoholjo· beverages, not 1nc'ltjd ing fruit or vegetable ' juices of heading no 10oj -natural or artific1al mineral waters and aerated waten, conwning added sugar or other swectcding matter or flavoured : '30 paise 1202 ii - -for each glass bottle containing 200 millilitres or less 35 paise: !l2o;a12 - -for each glass bottle containing morc than 200 millitres but not excceding 2so millilitres 30 45 paise 2201 j 3  -for each glass bottle containing more than 250 millilitres but not exceeding 300millilitres 220214 - -for each g1ass bottle containing morc 45 paise plus 15 paise than 300 milliiitres for r:very 100 milli-, ii tres or fr~ction 35 thereof in excess of 300 millilit~s,  220290 -other  2203 220300 vinegar and substitutes !,' for vinegar obtained from acetic acid  cjiap'1'eb z8 '  "  l residues and wastes ·f!rom the food industries; ~a:red animal fodder 45note heading no 2302 includes products of a kind used in animal feeding, 1ia;t" ~8fe ~ or included; obtained by processinv ~tab1e or animal materials to such an extent that they have loat the essential characteristics of the original material other than vegetable waste, veget~ble residues and by-products of such processing  5 heading sub-head:--' -  -- description of goods'- - rate of duty - --no ing no   _--- - -------- ___-_  _---__------(i) ----_  _--------__------  - nil 10 nil 15 2301  00 residues and waste from the food industries, including "bagasse, other waste of sugar manufaoture and oil ;oakes preparations of a kind us- ed in animal feeding, inoluding dog and cat food -  _--- -----_ __  _--_ - - ------_--------crapter 24  tobacco and manufactured tobacco substitutes notes20 1 in this chapter, 'brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label signature or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the pro-2s duct and some person using such name or mark with or without any indication of the identity of that person 2 in relation to products of headings nos 24oz, 2403 and 2404, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment ~ render the product mar-30 ketable to the consumer, shall amount to 'j!lanufacture' 3 in tills chapter,' "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant,but does not include any part of a tobacco plant while still attached to the earh ____________ ~ _____  ______ - __ ",_  _0-- __ , ___ '' ____ • _ 35 heading sub-head-no ingno description of goods rate of duty --- _--__  ------- --- _---_  _ (i) _____  __  -------, ___ ,_0_-- ,- ----------- -------nil 24 02 40 2401  00 unmanufactured tobaoco tobacco refuse cigars and oheroots of to~ bacco or of tobaoco sub-stitutes nil 11402  jo - not beariug a brand name) _ bearing a brand name and qf which the va)ue·per·th{)usand: ' nil 240 2  21 does not exceed· rupee fwe hcaclins sub-head-description of goods rate ofduty no ingno (i) 5 2402 22-exceeds rupees five but does not exceed rupees fifteen ; 240223 - -exceeds rupees fifteeu  75%  2403 - cigaretres and gigarillos of tobaoao or of tobac-co substitutes 10 cigarctt~s : 2403 j 1 - - of tohacco rs 440 per thollsand, or 300% plus rs 20 per thousand, whichever is higher 240312 - - of tobacco sllh~titutc':s rs 440 per thousand, is or 300% plus rs ~o per tbousand, whichever is higher gigarillos: 240321 - - or tohacco rs 440 per thousand, 20 01" 300% plus rs 20 per thousand, whichever is higher 240322 - - of tohac'co substitutes rs 440 per th~"\1sand, or 300% plus rs 20 per 2 s thousand whichever is highcl other manufactured 1'0-baccoand manufactured tobacco substitutes ho-mogenisedc or "recon-stituted" tobacco to-bacco extracts and ess-enqes 3s smoking mixtures fol' pipes and cigarettes: 2404 i j - - cgudaku' hearing a brand name  240412 - - 'gndaku' not hearing a brand name 24-04 19 - other 15%  nil 225% 40 - hookah tobacco whether or not containing tobacco substitutes in any proportion: 2404 21 - - bearing a brand nilme 15% 240429 - - other nij - biris: 4s 24043j - in the manufacture of which any rs 6 per thousand process has been conducted with the aid of machines operated with or without the aid of power 240432 •• oth~ rs !2 70 per thousand· so - ohewing tobacco, including preparations commonlr known as 'khara masala't 'kimm 'dokta', ckarda' 'sukha' and 'surti" | --~---'--          | ~         ||---------------------|-----------|| heading             | sub-head- || description         | of        || no                 | ingno    || (i)                 |           || ------,_----       |           || 1125%              |           || 5                   |           || 240441 -           |           || bearing a           | brand     || the                 |           || value               | per       || not                 |           || elt<x"f'd         |           || rupees ten         |           || 1875%              |           || 2404                | 42 -     || bearing a           | brand     || and                 |           || of                  | which     || the                 | value     || rupees ten         |           || nil                 |           || 10                  |           || 24                  |           || 0                   |           || 4 49 -             | other     || -snuff:             |           || 1z404               |          || 51                  | -         || of                  |           || which               | the       || i                   |           || 87                 | per       || 10-                 |           || does                | not       || 240452 -           | of        || pci'                |           || kilo-               |           || exceeds rupees ten |           || gram                |           || 15                  |           || ---_                |           ||                     |           || --------            |           ||                   |           || section v           |           | mineral products chapter 2520 salt; sulphur: clay and stone: plastering materials; lime and cement  notes1 this chapter does not cover: (a) sublimed sulphur, precipitated sulphur, colloidal sulphur; 25 earth colours, ,containing 70 per cent or more by weight of combined iron of chapter 28; (b) medicaments and other products of chapter 30; (c) perfumery cosmetic or touet preparations of chapter 33: (d) setts, curbstones or flagstones; mosaic cubes or the like; 30 roofing, facing or damp eourse slates of chapter 68; (e) precious or semi-precious stones of chapter 71: <1> cultured crystals of chapter 3q; optical elements of chapter 90; (g) billiard chalks of chapter 95;' or· 3s (h) writing or drawing chalks and tailors' chalks of chapter 96 2 heading nos 2501 2503 and 2505 cover only products which, have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product) crushed, ground, powdered, levigated, sifted, screened, or concentrated by flotation, mapetic separation or other mechanical or physical  prpcepes (except crystallisation), but not products that have been roasted, calcined or obtained by mixing: ' 3 in the heading no 2502, 'sagoi' means cement obtained by heat-5 ing limestone and bumt coal in a kiln and 'ashmoh' means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive -__-_  _--__  ,  _  _-_  ,__-_  _--,----------| rate                              | of                      | duty                  ||-----------------------------------|-------------------------|-----------------------|| 10                                |                         |                       || headins                           | sub-                    |                       || no                               | heading                 |                       || desgription of good$              |                         |                       || no                               |                         |                       || --__-------_                     |                         |                       ||                                 |                         |                       || ----"--'---'"''''                 |                         |                       || 15                                |                         |                       || salt (inoluding 'table salt       |                         |                       || and                               | denatured               | salty                 || and                               |                         |                       || pure                              | sodium chlo-            |                       || ride,                             |                         |                       || whether                           |                         |                       || or                                | not                     |                       || in                                | aqueous                 | solution              || nil                               |                         |                       || gement glinkers; gement,          |                         |                       || all sorts                        |                         |                       || 250210-                          |                         |                       || cement clinkers                  |                         |                       || rs 225                           |                         |                       || per tonne                        |                         |                       || 250220 -                         |                         |                       || grey                              | portlandcemcnt          | (in(:luding or-       || dinary                            | portland cement, port-  |                       || land"p0;q;o!ana                   |                         |                       || cement                            | and                     | port-                 || land                              | slag cement), masonery  |                       || cement,                           | repid hardening'cement |                       || low-heat cement ipld water proof  |                         |                       || (hydrophobic) cement             | '                       |                       || 2502,30 -                         |                         |                       || aluminous cement ('cement fondu') |                         |                       || 111%                              |                         |                       || 250                               |                         |                       || 2                                 |                         |                       || ,4                                |                         |                       || 0 -                               |                         |                       || sagol; ashmoh                     | nil                     |                       || 25°250 -                         |                         |                       || high                              | alumina                 | refractory cement     || 3                                 |                         |                       || 0                                 |                         |                       || 2502go                           |                         |                       || -other                            |                         |                       ||                                 |                         |                       || '                                |                         |                       || ,                                 | 115                    |                       || o                                 |                         |                       || 3                                 | 250300                 |                       || -asbestos, raw                    |                         |                       || inoluding                         |                         |                       || fibre                             |                         |                       || 15%                               |                         |                       || marble                            |                         |                       || 25ot                             | 250410                 |                       || !                                 |                         |                       || in                                | blocks                  |                       || nil                               |                         |                       || 35                                |                         |                       || -                                 | in                      |                       || slabs                             |                         |                       || =                                 |                         |                       || :as                              |                         |                       || 10                                |                         |                       || per                               |                         |                       || square                            |                         |                       || metre                             |                         |                       || 25°421 -                         |                         |                       || in                                |                         |                       || orin'relation                     | to                      |                       || the                               |                         |                       || manufacture                       |                         |                       || of                                |                         |                       || \yhich                            | any                     | process is ordinarily || e2rried on with                  |                         |                       || the                               | aic!                   | of                    || and                               | where                   | the                   || used exceeds ten horse power      |                         |                       ||  2504 29                        |                         |                       || -otb'lf                           |                         |                       ||                                 |                         |                       || nil                               |                         |                       ||                                  |                         |                       || ----~--------                    |                         |                       || ,                                 |                         |                       ||                                 |                         |                       || ~--                               |                         |                       ||                                 |                         |                       || -----------                    |                         |                       || ~--                              |                         |                       ||                                   |                         |                       || ~                                 |                         |                       || •                               |                         |                       || ,-------                       |                         |                       ||                                   |                         |                       || -_                                |                         |                       ||                                   |                         |                       || --                                |                         |                       || ---__-                           |                         |                       |heading sub· no heading description of goods ' rate of duty no (i) (2) ----"----__-------in tiles: s 10 2504-,3' in orift rolation to the manufactw-eof rs 10 per sq dlctre which any proccsb is or dinarily carried on with the aid of powc( and where the electromotive force uacd exceeds tcm hora pewes-nil 250439 other 15 20 25,05 250500 minbral substances, not elsewhere speoified (in-oluding olay, "earth oolours, natural abra· sives, s&phurs, slate and stone), lime; plast· ers willi a basi:s of gal· oium sulphate, whe· mer or not col· oured, butn0t includ· ing plasters speoiall y prepared for use in dentistry  chap'ff;r 26 ores, slag and ash· notes1 this cbapter does not cover:" " (a) slag and similar industrial waste prepared a~ maicadam 30 ,chapter 25): (b) natural magnesium carbonate (m~esite) whether or not calcined (chapter 25); "(c) lmaic slas of <:hap~r 31; "(d) slag wool rockwool and similar mineral weelf of chap-3s ter 68: (e)" waste and scrap of precious metal or of metal clad with precious metal, of chapter 71; or (f) copper, nickel or cobalt mattes produced by any process of smelting (section xv) 40 2 heading no, 2601 applies to ores which have been subjected to processes preparatory to' metallurgical operations 3 in heading no 2602, the ash" and" "residues (ot~r than dress "and ash of zinc containing metals or metallic compounds" applies qnly to ash and residue of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals | heading                       | sub-           ||-------------------------------|----------------|| no                           | heading        || description                   |                || of                            | goods          || rate                          | of             || 5                             |                || no                           |                || ----                          |                || -----------__-_             |                || ------                        |                || (i)                           |                || "'--'--'                      |                || --                            |                ||                             |                || _--_                          |                ||                             |                || _------                       |                || 2601                         | 260100        || metallic ores and             | aon-           || 12%                           |                || oentrates:roastediron         |                || pyrites                       |               || 10                            |                || 2602                         | 2602,00        || slag, ash and residues (other |                || than                          | dross          || and                           |                || ash                           |                || of                            | zing           || containing                    | metals         || metalic                       |                || oompounds                     |                || other                         | slag and ash  || --------                     |                || -----                         |                || -                            |                || -----                         | -------        || -                             |                || ----                          |                | chapter 27 mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes notes'1 this chapter does not cover: (a) separate chemically defined organic compounds, other than 20 pure methane and propane which are to be classified in heading no 2711 (b) medieaments of chapter 30 (c) mixed unsaturated hydrocarbons of chapter 33 or 38 2, references in heading no 2710 to 'petroleum oils and oils ob- 25 tamed from bituminous minerals' include not only petroleum ous and ons obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-ar0matic cftnstituents exceeds that of the aromatic constituents go  3 for the purposes of sub-headings nos 270791, 2'10792, 270793, 270794 and 270795, 'benzole' 'toluole', 'xylole', 'naphthalene' and "phenols" apply to products which contain more than 50010 by weight of benzene, 'toluene, xylene" naphthalene or phenols, respectively 4 'flash point' shall be determined in accordai\ce with the tests 35 prescribed in this behalf in the rules made under the petroleum act, 1934 (30 of 1934) 5 'smoke point' shall be determined in the apparatus known as the smoke point lamp in the manner indicated in the indian standards institution specification is : 1448 (p 31)-1967 as in force for the time 40 being 6 'final boiling point' shall be determined in the manner indicated in the indian standards institution specification is : 1448 (p 18)-1967 as in force for the time being 7 'carbon residue' shall be determined in the apparatus known as ramsbottom carbon residue apparatus in the manner indicated 1'n the indian standards institution specification 18:1448 (p 8)-1967 as jn force for the time being 5 8 'colour comparison test' shall  be done in the following manner namely:-(j) first prepare a five per cent weight by volume solution of potassium iodine (analytical reagent quality) in distilled water (ii) to this, add iodine (analytical reagent quality) in requisite amount to prepare an exactly 004 normal iodine solution 10 (iii) thereafter,compare the colour of the mineral oil under test with the iodine solution so prepared | description              | of                   | goods        ||--------------------------|----------------------|--------------|| rate                     | of                   | duty         || heading                  | sub·                 |              || n9                      | heading              |              || no                      |                      |              || --'-~--                  |                      |              || _--__-----__---       |                      |              || !io70t                  | 27                   |              || 01                       |                     | 00           || nil                      |                      |              || !ioo                     |                      |              || nil                      |                      |              || 3                        |                      |              || 0                        |                      |              || 35                       |                      |              || nil                      |                      |              || 45                       |                      |              || 50                       |                      |              || goal;                    | briquettes, ovoids   |              || and                      | similar solid fuels  |              || manufaotured             | from                 |              || ooal~                    |                      |              || -                        |                      |              || lignite, whether         |                      |              || or                       | not                  |              || agglomerated,            | exclud·'             |              || ing                      |                      |              || jet                     | -                    |              || peat                     | (ingluding           | peat         || li'iter), whether        |                      |              || or                       | not                  |              || agglomerated             | -                    |              || goke                     |                      |              || and                      | semi-coke            | of           || goal, of lignite         | or                   | of           || peat, whether            | or                   | not          || agglomerated; retort     |                      |              || carbon                  |                      |              || coal                     | gas,                 | water        || duoer                    |                      |              || gas                      | and                  | similar      || gases,                   | other                |              || than                     |                      |              || pe-                      |                      |              || troleum                  |                      |              || gases                    | and                  |              || other gaseous            | hydro               |              || oarbons                  |                      |              || tar distilled from goal, |                      |              || from lignite             |                      |              || or                       | from                 |              || peat, andother mineral   |                      |              || tars, whether            |                      |              || or                       | not                  |              || dehydrated               |                      |              || or                       | par';l'ial          |              || ly                       | distilled, including |              || reconstituted tars       |                      |              || oils                     |                      |              || and                      | other produots       |              || of                       | the                  | distillation || high temperature coal    |                      |              || tar; similar products    |                      |              || in                       |                      |              || which the weight of the  |                      |              || aromatic oonstituents    |                      |              || exceeds                  |                      |              || that                     | oftiie               |              || non-                     |                      |              || aromatio consti1uents    |                      |              |heading shcad~ doscription of goods rue of duty no ing no (i) -products, which consist essentially 5 10 o~ aromatic'hydrocarbon~, ~e and its isomers or higher homo-'logues of xylene, or aromatic hydrecarbons of boiling points higher than xylene or mixtures of any two or more of the products, aforesaid, provided not more than 10 per cent by volume of the products distils below 120ciq ; nil· 270711 - solvent naphtha, all sorts; xylol; xylene,  whctherpw-c or mixed fl707 12 - anthracel'le oil nil 270 7 ,13 ~ light creosote oils, middle-oil heavy nil creosote oil, still bottom -other: rs 2750 per kilo~ 2 litre at 15°0 ()  rs 2750 per kilolitre at 15°0 270793 - xylele   rs 2750 per kilo~ litre at 15°0 270794 - naphthalene 270 7 95 ~ phenols 15% 2707 96 ~ orcosoteoils rs 200 per kilolitre at 15°0 270799 other rs 2750 per kilolitre at 15°0 80 prroh and pitch oqke, obtained fromooal tar 01l from other mineral n\rs ·pkch : 35 270811 - obtainedby' blending with cmliote rs 100 per tonne oil or other coal tar 'distillates 270819· other  270820 pltch coke nil !2709·oo - ntlloleumoils and ou;s obtained from bitomi nol1smat~, ·qjtude 12% | heading                                | sub-head-                    ||----------------------------------------|------------------------------|| no                                    |                              || ing                                    | no -                        || description                            |                              || of                                     | goods                        || rate                                   | of                           || (i)                                    |                              || -----_                                |                              || __                                     |                              ||                                       |                              || __                                     |                              ||                                       |                              || 5                                      |                              || 10                                     |                              || 15                                     |                              || 27                                    |                              || 10                                     |                              || -                                      | petroleum                    || oils                                   | and                          || ojrraintb                              |                              || from                                   |                              || bitumi-                                |                              || nous                                   |                              || materials,                             |                              || other                                  |                              || man                                    | orude ; prepara-             || tions                                  |                              || not                                    |                              || els~ere                               |                              || spe-                                   |                              || cifiedo:r                              |                              || ingluded,aon-                          |                              || taining                                | by                           || or                                     | more                         || oils                                   | or                           || from                                   | bituminous mine-             || rals,                                  | these                        || oils                                   | being                        || the                                    |                              || basio                                  |                              || oonstituents                           |                              || of                                     |                              || tile                                   | preparations                || 20                                     |                              || -                                      | motor                        || hydrocarbon                            |                              || oh                                     |                              || (excluding                            |                              || crude                                  |                              || mineral oil) which                     | has                          || its                                    |                              || flash                                  |                              || point                                  | below                        || 25°0,                                  |                              || and                                    | whrch,                       || either                                 |                              || by                                     | iuejf                        || or'                                    | in admixture                 || with                                   |                              || any                                    |                              || other                                  | substance, is                || suit-                                  |                              || able for use                           | as                           || ill                                    |                              || spal'k igni-                           |                              || tion engines                           |                              || :-                                     |                              || 271011 -                              |                              || sp-ecial boiling poin,t spirits (other |                              || rs 2025/-                             |                              || per kilo-                              |                              || thah                                   | ben2!:cne,                   || 15                                     |                              || 00                                     |                              || and                                    | toluol) with nominal boiling || point                                  | range                        || 55-115no                               |                             || lz71o                                 |                              || ii·                                    |                              || special boiling                        | point                        || 1850/-                                 |                              || per kilo-                              |                              || than                                   | benzene, benzol,             || toluene                                |                              || litre                                  | at                           || 15°                                    |                              || q                                      |                              || and                                    | toluol) with nominal boiling || point                                  | range 63-70°0               || go                                     |                              || ,                                      |                              || 27j'o                                 | 13                           || other                                  | special boiling              || 1995/-                                 |                              || per                                    | kilo-                        || (etltct''thaft                         |                              || beitzen'e,berzol, tol-                 | litre                        || 15°0                                   |                              || uafle                                  |                              || 1mdtetuol)                             |                              || 35                                     |                              || 271019                               | other                        || rs                                    |                              || 2750/-                                 |                              || per kilo-                              |                              || litre                                  |                              || at                                     |                              || 15°c                                   |                              || kerosene (which is ordinarily used     |                              || as                                    |                              || an                                     | illuminant in oil burning    || leln~)                                 |                              || 'and ·aviation                         |                              || turbine fuel,                          |                              || tbtb                                   |                              || to                                     |                              || say, any'                              |                              || hydrocarbon                            |                              |~lfnttluding mineral colza t\wjmfne iltibstifute) ··'\thich has a smoke point of eighteen i1lwlimettes or more ad has a "'1, rboiling "point net {:x£9cding gae~: ' \ ' 271021 - aviation turbine fuei rs 500{- per kilolitre at 15°c 271029 other rs 500/-per kilolitre at 15"c | rate                              | of                     | duty       ||-----------------------------------|------------------------|------------|| heading                           |                        |            || no                               |                        |            || sub-head-                         |                        |            || ingno                           |                        |            || description                       |                        |            || of                                |                        |            || goods                             |                        |            || 5                                 |                        |            || - refined diesel oil              | that                   | is to say, || hydrocarbon oil (excluding        |                        |            || mine-:                            |                        |            || ra" colza oil-and turpentine sub |                        |            || stitute) which has its            |                        |            || flash                             |                        |            || ~int                              |                        |            || at                                |                        |            || or                                | above                  |            || ~5°0                              |                        |            || satisfies either                  |                        |            || of                                |                        |            || the                               | following requirements | :-         || 10                                |                        |            || (i)                               |                        |            || the                               | oil                    | has        || uilokc                            |                        |            || point                             |                        |            || of                                |                        |            || lesl                              |                        |            ||  than                            |                        |            || 10                                | millimetres            |            || or more                           |                        |            || but                               | leis                   | than       || ~o                                |                        |            || millimetres,                      | or                     |            || 15                                |                        |            || (ii)                              |                        |            || the                               | oil has a smoke        | point      || than                              |                        |            || 10                                |                        |            || millimetres                       | but                    | has        || viscosity                         |                        |            || of                                |                        |            || less                              | than                   | 50 seconds || by redwood                        |                        |            || i                                 |                        |            || viscometer                        | at                     |            || 378°a                            | aild                   | satisfies  || following conditions--            |                        |            || (4)                               |                        |            || leaves                            |                        |            || ~rbon                             |                        |            || relidue                           |                        |            || of                                |                        |            || less                              | than                   |            || i                                 |                        |            || per                               |                        |            || cent by                          |                        |            || weigh                             |                        |            || t                                 |                        |            || when tested by                    |                        |            || ramsbottom carbon re-             |                        |            || sidue apparatus,                  | and                    |            || (6)                               |                        |            || is                                | lighter in colour      | than       || 004 normal iodine solu-          |                        |            || tion when tested by colour        |                        |            || comparison test ;                 |                        |            || ~71031                           |                        |            || -                                 | oil                    |            || known                             |                        |            || as 'high speed                    |                        |            || d~esel                            |                        |            || oil'                              |                        |            || 271032 -                         |                        |            || transfodier                       |                        |            || oil                               |                        |            || ~71039                           |                        |            || -                                 | other                  |            || rs                               |                        |            || 33404                            |                        |            || per                               |                        |            || kilolitre                         | at                     |            || 15°a                             |                        |            || rs                               |                        |            || 1000                              |                        |            || per kilo-                         |                        |            || so                                |                        |            || liter                             |                        |            || at                                |                        |            || 150c                              |                        |            || ri 450                           |                        |            || per                               |                        |            || kilo-                             |                        |            || litre                             | at                     |            || 15°c                             |                        |            || 35                                |                        |            || - diesel oil, not clscwhero       |                        |            || specified,                        |                        |            || that is to say, any              |                        |            || hy~bon                            |                        |            || oil,                              |                        |            || which                             |                        |            || satisfies                         |                        |            || thf'                              |                        |            || following                         | re-                    |            || quirements                        | :-                     |            || (i)                               |                        |            || has a smoke point                 |                        |            || of                                |                        |            || less                              | than                   |            || 10                                |                        |            || millimetres,                      |                       |            || (ii)                              |                        |            || leaves                            |                        |            || carbon                            |                        |            || residue                           | ofnot                  |            || less                              |                        |            || than                              |                        |            || 1                                |                        |            || per                               |                        |            || cent, by weight                  |                        |            || when                              |                        |            || tested                            |                        |            || by                                |                        |            || ramabottom                        |                        |            || carbon                            |                        |            || residue apparatul,                |                        |            || -45                               |                        |            || (iii)                             |                        |            || il                                |                        |            || al                                | clark                  |            || ai,                               |                        |            || or                                |                        |            || darker                            |                        |            || than,                             |                        |            || ,aof                            |                        |            || normal                            | lodinf'aolution        |            || when                              |                        |            || tested                            |                        |            || by                                |                        |            || colour                            |                        |            || cgjdpa-                           |                        |            || riloll                            |                        |            || test,                             | and                    |            || (u)                               |                        |            || polllcllcl                        |                        |            || a                                 |                        |            || viscosity                         |                        |            || oflcss                            | than                   |            || too                               | seconds                |            || by                                |                        |            || redwood                           |                        |            || i                                 |                        |            || vis-                              |                        |            || cometer                           |                        |            || at                                |                        |            || 37aoa:                           |                       |            || heading                           | sub-head-     | description          | of                 | goods      ||-----------------------------------|---------------|----------------------|--------------------|------------|| rate                              | of            | duty                 |                    |            || no                               | ingno        |                      |                    |            || -------                           |               |                      |                    |            || ,---------                        |               |                      |                    |            || (i)                               |               |                      |                    |            || 5                                 |               |                      |                    |            || rs 12710 per kilo-              |               |                      |                    |            || litre                             |               |                      |                    |            || at                                |               |                      |                    |            || i!"oo                             |               |                      |                    |            || 117io41                          | -             |                      |                    |            || oil                               | produced in   | the                  | state              | of         || or                                | the           | state                | of                 | bihar,     || satisfies                         | the           | following specifica- |                    |            || tions-                            |               |                      |                    |            || (a)                               |               |                      |                    |            || has                               | a             |                      |                    |            || flame                             |               |                      |                    |            || height                            | of            | less                 | than               |            || 10                                |               |                      |                    |            || millimetres,                      |               |                      |                    |            || ig                                |               |                      |                    |            || (6)                               |               |                      |                    |            || baa                               |               |                      |                    |            || its                               |               |                      |                    |            || flashing                          |               |                      |                    |            || point                             | at            | or                   |                    |            || above                             |               |                      |                    |            || is0"f                             |               |                      |                    |            || 110                               |               |                      |                    |            || (i:)                              |               |                      |                    |            || has                               | a pour,       | point                | as determined      |            || by                                | the           | method               | ip               |            || 15/60                             |               |                      |                    |            || pros-                             |               |                      |                    |            || cribed                            | by            | the                  | institute ofpctro- |            || lewn, london                      | at            | or                   | above              |            || sacif',                           |               |                      |                    |            || haa a viscosity                   | of            |                      |                    |            || over                              |               |                      |                    |            || 35 seconds                        |               |                      |                    |            || by                                | redwood       |                      |                    |            || i                                 |               |                      |                    |            || viscometer                        | at            |                      |                    |            || 100"f                             |               |                      |                    |            || and                               | contains      |                      |                    |            || more                              |               |                      |                    |            || than                              |               |                      |                    |            || 075                              | percent      | bywcight             | of                 | any        || bituminous substance              | or            | has a                |                    |            || viscosity                         | of            | over 50 seconds      | by                 |            || redwood                           |               |                      |                    |            || i                                 |               |                      |                    |            || viscometer                        | at            |                      |                    |            || looclf',                          |               |                      |                    |            || and                               | contains more | than                 |                    |            || g%                                |               |                      |                    |            || by                                | weight        | of                   | any                | bituminous || subltance                         |               |                      |                    |            || -                                 |               |                      |                    |            || - rs 15572 per kilo-            |               |                      |                    |            || litre                             |               |                      |                    |            || at                                |               |                      |                    |            || 1500                              |               |                      |                    |            || rs                               |               |                      |                    |            || 12105                            |               |                      |                    |            || per                               | kilo-         |                      |                    |            || litre                             | at            |                      |                    |            || isoo                              |               |                      |                    |            || 271050                          | furnace oil,  | that                 | is to say,         | any        || drocarbon oil which is ordinarily |               |                      |                    |            || used as furnace fuel              |               |                      |                    |            || and                               | not           | suit-                |                    |            || able for use                      | in            | spark-ignition en-   |                    |            || gines                             | and           | which satisfies      | the                | follow-    || idg                               |               |                      |                    |            || requirements                      |               |                      |                    |            || !-                                |               |                      |                    |            || 35                                |               |                      |                    |            || (i)                               |               |                      |                    |            || has                               |               |                      |                    |            || a                                 |               |                      |                    |            || smoke point                       | of            |                      |                    |            || less                              |               |                      |                    |            || than                              |               |                      |                    |            || 10                                | millimetrcs,  |                      |                    |            || (ii)                              |               |                      |                    |            || leaves                            |               |                      |                    |            || carbon rcsiduc                    | of            | not                  |                    |            || less                              | than          |                      |                    |            || i                                 |               |                      |                    |            || per                               |               |                      |                    |            || cent,                            | by            |                      |                    |            || weight when tested                | by            |                      |                    |            || rams-                             |               |                      |                    |            || ,bottom oarbon residue            |               |                      |                    |            || appa-                             |               |                      |                    |            || ratus,                            |               |                      |                    |            || (iii)                             |               |                      |                    |            || il                                | as            | dark                 |                    |            || ai,                               |               |                      |                    |            || or                                | darker        | than,                |                    |            || 0,04                              |               |                      |                    |            || normal iodine solution           |               |                      |                    |            || when tested                       | by            | colour compa-        |                    |            || rison test, and,                  |               |                      |                    |            || 45                                |               |                      |                    |            || (itt),                            |               |                      |                    |            || possesses                         | a             |                      |                    |            || viscosity                         | of            |                      |                    |            || 100                               |               |                      |                    |            || seconds                           | or            | more                 | by                 |            || redwood                           |               |                      |                    |            || i viscometer                      | at            | 378°0              |                    |            || so                                |               |                      |                    |            || :l71060 - lubricating oil,       | that          |                      |                    |            || is                                |               |                      |                    |            || to say,                           | any           | rs3s()i\            |                    |            || per tonne                         |               |                      |                    |            || oil                               |               |                      |                    |            || as                                |               |                      |                    |            || is ordinarily used for lubri-     |               |                      |                    |            || cation, excluding                 | any           | hydrocar-            |                    |            || bon                               |               |                      |                    |            || oil which                         | has           | its                  |                    |            || flash                             |               |                      |                    |            || point                             |               |                      |                    |            || bclow9400                        |               |                      |                    |            || =                                 |               |                      |                    |            || l                                 |               |                      |                    |            || )~                            |               |                      |                    |            ||                                  |               |                      |                    |            ||                                      | heading      | sub-head-   ||--------------------------------------|--------------|-------------|| description                          | of           | goods       || rate                                 | of           | duty,       || no                                  | jng no      |             || (i)                                  |              |             || rs                                  |              |             || 3500                                 |              |             || per                                  | tonne        |             || 5                                    |              |             || 271070                              | -            |             || -hydrocarbon oil which has its flash |              |             || pomtat                               | or above94°q | and         || ordinarily used                      | fo1'         | the         || of                                   | jute         | or          || 271080                              | -            |             || -lubricating greases                 |              |             || rs 3500                             |              |             || per                                  | tonne        |             || -                                    | -other:      |             || 271091                              | -            |             || -mineral                             | tullplm      | tincnil     || 20%                                  |              |             || plus                                 |              |             || rs                                  |              |             || 4                                    |              |             || 00                                   | 10           |             || per tonne                            |              |             || 271092                              | -            |             || -mineral                             |              |             || colza oil                            |              |             || 20%                                  |              |             || rs 600                              |              |             || per tonne                            |              |             || 271093                              | -            |             || -flushing oil                       |              |             || 271094-                             |              |             || -hpusehold                           |              |             || oil                                  |              |             || rs                                  |              |             || 59070                               |              |             || pel'                                 |              |             || tonne                                |              |             || 271095                              | -            |             || -base mineral oils (suitable         | fqr          | use in      || rs                                  |              |             || 3500                                 | -            |             || per tonne                            |              |             || the                                  | manufacture  | of          || 20                                   |              |             || oil~                                 |              |             || arid                                 |              |             || greases,                             |              |             || including m4teral                    |              |             || oils commonly known                  |              |             || as                                  | trans-       |             || former                               |              |             || oil                                  |              |             || base                                 |              |             || stock                                |              |             || or·, trans-                          |              |             || former oil                           |              |             || feed                                 |              |             || st~k                                |              |             || 271099                              | -            |             || -other                               |              |             || 20%                                  |              |             || plus                                 |              |             || rs                                  |              |             || 190                                  |              |             || per                                  | tonne        |             || 27                                  |              |             || 11                                   |              |             || 25                                   |              |             || petroleum                            | gases        | and         || gaseous                              | hydrocarbons |             || liquified :                          |              |             || 271111                              | -            |             || -natural                             |              |             || gas-                                 |              |             || 271112                              | -            |             || -ethylene, propylene;               |              |             || bmtyhme'~j\d'                        |              |             || butadene                             |              |             || 271                                  | 119         | -           || -other                               |              |             || rs2€2·                              |              |             || 50                                   |              |             || per tonne                            |              |             || 3                                    |              |             || 0                                    |              |             || -                                    | in           | gaseous     || filtate                              |              |             || ,                                    | 27           |             || 1                                    |              |             || 121--n                              |              |             || at                                   |              |             || ura                                  |              |             || 1                                    |              |             || gas                                  |              |             || 2711                                |              |             || 2q                                   | -            |             || -other',                            |              |             || 35                                   |              |             || petroleum                            |              |             || jelly;                               |              |             || paraffin                             |              |             || wax, migro-cilyerralline             |              |             || petroleum                            | ,wmc,'     |             || staok                                |              |             || wax,                                 | oz'okertte;  | lignite     || wax, peat wax,                       |              |             || other                                |              |             || mineral waxes,                       |              |             || and                                  |              |             || simi-                                |              |             || lar                                  |              |             || products                             |              |             || 'obtained                            |              |             || by                                   |              |             || syntheslsor                          |              |             || ijv                                  |              |             || 9ther                                |              |             || prooesses, whether                   |              |             || or                                   |              |             || not                                  | aolourfd     |             || heading              | sub-heading description    | of             | good,    ||----------------------|----------------------------|----------------|----------|| no                  |                            |                |          || nq                   |                          |                |          || rate                 | of                         | duty           |          || ('l)               |                            |                |          || (3)                  |                            |                |          || -------,-------      |                            |                |          || -                    |                            |                |          || 'l71'l           |                            |                |          || 90 -                | other                      |                |          || 'lo%               |                            |                |          || plrzs                |                            |                |          || rs                  |                            |                |          || 475                  |                            |                |          || per                  |                            |                |          || t(ftlne              |                            |                |          || 5                    |                            |                |          || 'l7·               |                            |                |          || 1                    |                            |                |          || 3                    |                            |                |          || 10                   |                            |                |          || petrol,&um          | ooke, petro-              |                |          || leum                 | bitumen                    | and            | other    || residues             | of                         | petroleum      |          || oils                 |                            |                |          || or of·              |                            |                |          || oll&obtadw>          |                            |                |          || from                 | bituminous                 | mine·          |          || rals                |                            |                |          || petroleum coke       |                            |                |          || 271311 -            |                            |                |          || not calcined         |                            |                |          || 'l71312 -         |                            |                |          || odcined              |                            |                |          || is                   |                            |                |          || rs15005            |                            |                |          || pel'                 |                            |                |          || tonn~                |                            |                |          || rs                  |                            |                |          || i                    |                            |                |          || so                  |                            |                |          || os                   |                            |                |          || ~r                   |                            |                |          || t\)nne               |                            |                |          || rs                  | 10505                     | per            | tonne    || - petroleum b        |                            |                |          || j                    |                            |                |          || tu                   | men                        |                |          || 271321 -            |                            |                |          || packed               |                            |                |          || in                   |                            |                |          || drums                |                            |                |          || i                    |                            |                |          || 2713·2'l          | -                          |                |          || in                   | bulk                       |                |          || -                    | other                      |                |          || residue             | of                         | petroleum oils |          || or                   |                            |                |          || of                   |                            |                |          || oilf'                |                            |                |          || obtaiftr;a           | tom                        |                |          || bitomr-              |                            |                |          || neus,'minerals, :    |                            |                |          || 'lo                |                            |                |          || 271331 -            | residual                   | fuel           | oil     || rs 14710           |                            |                |          || per                  |                            |                |          || tonne                |                            |                |          || 271332              | -                          |                |          || low                  |                            |                |          || sulphur              |                            |                |          || heavy                |                            |                |          || stock                |                            |                |          || rs                  |                            |                |          || 14710               |                            |                |          || per                  | tonne                      |                |          || 2713                 |                            |                |          ||                    |                            |                |          || 39 -                 |                            |                |          || other                |                            |                |          || '10                |                            |                |          || %                    |                            |                |          || plus                 |                            |                |          || rs                  |                            |                |          || 190                  |                            |                |          || per                  |                            |                |          || tonne                |                            |                |          || 25                   |                            |                |          || bitumen              |                            |                |          || and                  |                            |                |          || aspralt~             | n~                         |                |          || tural;               | bituminous                 | or             |          || oil                  | shale and                  | tar            | sands;   || asphaltites          |                            |                |          || and                  |                            |                |          || asphal-              |                            |                |          || tiorooks             |                            |                |          || - bituman straight   |                            |                |          || grade                |                            |                |          || 271411              | -                          |                |          || packed in drums      |                            |                |          || rs                  |                            |                |          || j5q05per           |                            |                |          || tonne                |                            |                |          || 27141'l· -        |                            |                |          || in                   |                            |                |          || bulk                 |                            |                |          || as;                 |                            |                |          || io~o5pel'umne        |                            |                |          || 271490              |                            |                |          || ·,othet'             |                            |                |          || i'l%               |                            |                |          || bituminous           |                           |                |          || mixtures             | (in-                       |                |          || oluding              | emulsions, sus-           |                |          || pensions             |                            |                |          || and                  |                            |                |          || solutions)'         |                            |                |          || basel>               |                            |                |          || on                   | natural aspi(            |                |          || phaltonnaturalbitu- |                            |                |          || men,                 | on                         | petroleumbitu- |          || men                 | on                         | mineral        | tar      || on                   | mineral                    | tar            | pitoh    | fj8~s jls~?do:~~jf~)| -            | bitwninous    ||--------------|---------------|| cut          |               || backs ':     |               || !z71511     | - packed      || in           |               || dmms         |               || 271512 -    |               || in           |               || balk         |               || rll 14980  |               || pt!r         |               || tonne        |               || , rs        |               || 1-tf480-per |               || tonne        |               || '171590   | -             || other        |               || 12%          |               | secj10n vi productp of the chemical or allied industries note\ goods put up in sets consisting of two or more separate constitu- 5 ents, some or' all of which fall in this section and are intended to be mixed together to obtain a product of section vi or vii, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in wnich they are put up, clearly identifiable as being intended t6 be used together without j 0 first being repacked; '(b) presented together; and "(c) identifiable, whether by tbeir nature or by the relative proportidll$ in which they are present, as being complementary one to another j 5  chapter 28 inorganic chemicals; organic or inorganic compounds of precius metals, of rare-earth metals, of radio- active elements or of isotopes1 this chapter does not cover:' (a) sodium chloride and magnesium oxide, whether or not pure and other products of section v; (b) organo-inorganic compounds, other than those mentioned in note 3 belo~: 25 (c) inorganic products of a kind used as luminophores of chapter 32; (d) artificial graphite; products put up as charges for fireextinguishers or put up in fire-extinguishing grenades; ink removers and cultured crystals other than optical elements of the halides of 30 the alkali or alkaline earth metals, of chapter 38; (e) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such' stones and precious metals and precious metal alloys of chapter 71; '(f) the metals, whether or not pure, and metal alloys of section 35 xv: or (g) optical elements, for example  of the halide~ of the alkali or alkaline-earth metals of chapter 90 2 except where the context otherwise requires, the headings of thill chapter apply only to: _ ' 4u (a)l separate tliemkalele'llleni;gl and separate dhemically defined compounds, whether or not containing impurities: '(b)' the products mentioned in (a) above dissqlved in watier; (c) the products mentioned in (0) above dissolved in other solvents provided that tbie bolution constitu~ a normal and necessary method of putting up these products adopteta solely for reasons of safety or for transport and that the solvent does not 5 render the product particularly suitable for specific use rather than for general use; (d) the products mentioned in (0), (b) or (c) above with an added stabiliser necessary for their preservation or transport; 10 (e) the products mentioned in (0), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather _ than for general use 3 in addition to dithionites and sulphoxylates stabilised with 15 organic substances, carbonates and peroxocarbonates of inorganic bases, cyanides, cyanide oxides and complex cyanides of inorganic bases, fulminates, cyanates and thiocyanates, of inorganic bases a~ carbides only the following compounds of carbon are to be classified in this chapter:-~o (a) oxides of carbon, hydrogen cyanide and fulminic, i80-cyanic, thiocyanic and other simple or complex cyanogen acids; (b) halide oxides of carbon; (c) carbon disulphide; (d) thiocarbonates, selenocarbonates, tellurocarbonates, ~5 selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases; (e) hydrogen peroxide, solidified with urea, carbon oxysulpbide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives, other than calcium cyanamide, go whether or not pure (chapter 31) 4 'normal pressure' iii sub-heading nos 280131, 280132 and 280133 means the pressure equivalent to 760 millimetres of mercury 5 chedrlca1ly defined complex acids consisting of a non-metal acid of heading no· 2802 and a metallic acid of heading no 28·05 are to 35 be c1as8ifted in heliding no 2802 6 heading no 2805 applies only to metallic or ammonium salts or peroxylaltl except where the context otherwise requires, double or complex salts are also to be classified in this heading 7 heading no 2806 applies also to:; (go) technetium (atomic no 43), promethium (atomic no, 61) polodium (atomic no 84) and all elements with an atomic number  thad 84; (b) llaural or artificial radioadive isotopes (irreludiilg 'those of tile pncioue metals ar -~ 1tie bale mnii ()f aeelufta x!v b'lid'"lrv) whedler or not ftlijiim together;  (c) compouads, inorplnic or oi:fulic, of thebe elemeat or isotopes whether or not chemically defined whether or not mixed 5 together; (d) alloys, diapera~ (ioclueling cell_fa), ceramic procblcts and mixtures containing these elements or isotopes or inorganic or orgmic compounds thet-eofan4i hav'inga specific radioacft"rity ex- 10 ceediag 0;002 miero-curie per gram j (e) spent (irradiated} fuel elemedts (ulrtridjes)· of maete  reactors; (1) radioactive residues whetiier or not usable 8 chemical elements (tor  ·example, siltcon ana seleniwn) doped for use in electronics are to be classilled in this phapter provided' that they 15 are in forms uh'(ivorked as drawn, pr iii the  form of cylinders or rods when cut in the form of discs, wafers or similar form, they fall in chapter 38 -heading sub-description of goods rate of duty 20 no heading no (i) (2) (3) {4) q8ol ohemioal ej,ements ~8oijo ~chlorlne (includmg liquiftcd or'·  , rs go per tonne 25 sojid~ga&)' ' - , 1280120 -oarbon (~ncluding car_liii&tb and other forms of· carbon ·not elsewhere specified, 'or 'includcd) -ox, (inelutling liqulfied er ieli  dificci; ga,) : ', tsoio 30 1  31  in :eylinder  15 pakej: qwc ~ of ~':pi at normal pressure at 15°0 3s 280132 - supplied through pipeline  30 p' -f:" cubic metre oft i!t gas at n-mal preslw'c at 15'0 , gboi·3s - in liquid form 65 paise per cubic 40 motl'ie  c4 tll ips at normal prcslw'c at 15°c 111% 1180190 - otii1cr  --hcadiqg' sub-d~scriptioj1 ofgoois no heading no -- -------------(i) (2) (3) -- -inorganiq  alglds and in--organio oxygf;n oom-pounds of non~metais ~8o!lio •• hydrogen 'ohtorlde (h}'droch'oric' "  acid) - 15% 10 280220 - sulphuric acid; ol~u~ - - 15%   ~ , : 280230 - nitri-c i'!cidj aufph:om'trit: aeic!s' nil  ' 280240 - oarboa dioxide - re 1 per kilogram ,~290 -other - ' 12% !l80:l00 - halogen or sulpht11t 001{:-pounds of non-metals iii % is inorganic bases and oxi-des, hydroxjdes and peroxu~,~ dtt'mttals 20 2804, to - arilrimmrcl, anb·ydl'ou!i or'in' aqueous solution rs 800 per tonne - sodium hydroxide) (caustic soda); potassiurtl hydroxide' (caustic pota<;h); pt:roxides of sodium  or potassium, whether in a solid form or :\ lye  15% 211°43° - zinc oxide; zinc peroxide - - 5% 2uo4·4° - iron olcides and hydroxides - 5% 28045° - titanium oxide - 5% 30 2804,(j1,) - lead oxides; red lr-ad and orange lead 5% 1l804·7° -alumiuium hydroxide  - 12% 280490 • other - · 12%  35 2805 s~ts and peroxysalts, of inorganig agids a1\yd metals280510 -sodium hydrosulpbitc - - - j5% ~80520· - soda ash - - 15% - t!z% 28t)530 bicarbonate of sooa !)80s40 - blf'aching pa!lte lilld powder - 15% 280550 - sodium silic;v~s -  15% --,--_  --------- ,----------:---"""-"-heading sub description of goods no heading rate of duty no (i) (st) (s) (4) st8os·60 - sodium dichl'odl&tc 15% 280570 - potallium dichromate  15% 280580 - potassium pcrmanganatc - 15% st80s·go - bthcr 12% 10 8886 -inoroanio chemioals and oompounds, not else-where speoified sr806lo - hydrogen peroxide, whether or not solidified with urea 15% sr806sto - calcium carbide 15% 280690 - other 12% 15  crapl'eb zt organic chemicals no'l'i:sexcept where it;he context otherwise requires, the beadings of this chapter apply only to:-20 (a) separate chemically defined organic compounds, whether or not containing impurities; (b) mixtures of 'two or more isomers of the same organifi compound (whether or dot containing impurities), except mixtures of acyclic hydrocarbon isomers (other 'than stereoisomers), whether or 25 not saturated (chapter 2'/); (c) the products mentioned in (a) or (b) above dissolved in water; (d) the products'mentioned in <a), (b-) or (c) above dissolved in other solvents provided that the solution constitutes a normal and 30 necessary method of' putting up these products adopted solely for reasons of safety or fol' transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (e) the'products blentioned in (a), '(b), (e) or (d) above with an 35 added stabiliser nece,sary for their preservalion or transport; (f) theprodu¢tsmenti~nedin (a), (b), (c), (d) or (e) above with an added anti-dusting agent or a colouring or odoriferous substanee added to facilitate their identification or for safety reasons provided that the additkns do not render the product particularly suitable 40 for speciftc use rather than for general use; (g) tile following products, diluted to' standard strengths, for the products of azo dyes diazonium salts; and couplers used for these salts and diazotisable amines and their salts 2 this chapter does not cover:-5 ,(a) goods of heading no 1501 or glycerol (heading no 1506); (0) ethyl alcohol, which is suhable for use otherwise ~ as fuel for spark-ignition engines; , (c) methane, propane, ethylene, propylene, butylene or buradiene (chapter 27); ,_ j 10 (d) the compounds of carbon mentioned in note 3 te chapter i  28;  , i •• (e) urea (chapter 31); <f) colouring matter of vegetable or arilinal origin (chapter 31); synthetic organic colouring matter, synthetic organic products of a kjnd used as fluorescent brightening agents or as luminol')hores or dyes or other colouring matter put up in forms or packings for retah gale of chapter 32; (g) enzymes (chapter 35); !:io (h) metaldehyde, hexamethylenetetramine, or similar substances put up in forms (for example tablets, sticks or similar forms) for use as fuels, or liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette 'or similar lighters and of a capacity not exceeding 300 cmz (chapter 36); (i) products put up as charges for fire-extinguishers or put up in fire·extinguishing grenades, and ink removers put up in packings for retail sale, of chapter 38; or (;) optical elements, for example, of ethylenediamine tartrate (heading no 9001) 3 goods which' could be included in two or more of the headings 30 of this chapter are to be classified in that one of tlwse headings which occurs last in numerical order 4 (a) the esters of acid-function organic compounds of headings with organic compounds of these headings are to ~ classified with that compound which is classified in the heading placed last in numerical 35 order in these headings! (b) esters of ethyl alcoholor glycerol with acid-function organic compounds of headings are to be classified in the same heading as tbe corresponding acid-function compounds (c) subject to note 3 to chapter 28:-(1) ~~i8!ric salts of organic compounds such as acid-phenolor enol- unc on compounds or organic bases, of various hea~ are to be classified in the heading appropriate to the organic compound; and  (2) salts fonned between organic compounds of various headings are to be classified in the heading appropriate to the base or to 45 the acid ("meluding phenol"!ol'enolfunctions compoundi) from which ijley are formed which ever occurs last in n)lmerieai onierin the chapter  (d) metal alcoholates are to be classifted in the same heading as the ,~orf~liponding alcohols except in the case of ethanol and glycerol 5 (e) h~lides or catbo~lie ·acids are to be classi,fted in the same heading as the corresponding acids   5 wiu'l,in bdl ~ headipg of this chapter, derivatives of: a chemical compound (or group o(chemical compounds) are clauifled in 'the 10 same sub-headings as that compound (or group of compounds), provided that' ·they are not morespeciftcally covered byanv other su1tl-heading and that there is no residual sub-heading named 'other' in the series of sub-headings concerned 6 the 'normal pressure' in sub-heading no 2~ 1q meade the pressure eqwvalent to 760 millimetres of mercury 15 ------_ ---------------_  _-_-----~ate of duty hcadiilg sub-d::scriptioll of g,lods no heading no -- __ _--_  _ - --_  --------------_  __-__-  20 ~9·01 hydrocarbons and theiil, halogenated, sulphona-ted, nitrated or nltrf) sated derivatives 290110 - acetylene (whether in dillolved condititon or dot) 25 rs 7 per cubic metre of the gll5at normal pre$sure at is 0 0 2901!kl -oh,-",ofjuoro hydrocarbons ofmc· thane or ethaue 290190 - other" 35 alqohols a"ffi tileir haio-genatbd, sulphonated, nitrated or nitorsated derivatives 290210 -methanol - 15% rs 2125388 prr kilo litre at 15 o 290220 - ethyl alcohol, ofaz)y grade: (inc1ud, ing such alcohol when denatured otherwise tl'flll,ted), which either by itself or in admixture with any or otbcr substance, is suitable for being used as fuel fof spark-ignition engines 290230 menthol 290290· other |                       | rate                    | of             | duty    ||-----------------------|-------------------------|----------------|---------|| heading               | sttb-                   | description    | of      || goods                 |                         |                |         || no                   |                         |                |         || heading               |                         |                |         || no                   |                         |                |         || phenols,              | phenol-alcohols,        |                |         || and                   |                         |                |         || their                 |                         |                |         || halogenated,          |                         |                |         || sulplwnated,          | nitrated                |                |         || of{                   | nitrosated              | deriva-        |         || tives                 |                         |                |         || 29°310               | -phellols               |                |         || and                   | its salts               |                |         || 15%                   |                         |                |         || 10                    |                         |                |         || 290390               |                         |                |         || -olher                |                         |                |         || 290400               |                         |                |         || ethers,               | alcohol                 | peroxides,     |         || other                 | peroxides,              | keto-          |         || ne                    | peroxides,              |                |         || }<~poxides           |                         |                |         || with                  | a                       | three-membered |         || ring                  | acetals                 | and            | hemi-   || acetals,              |                         |                |         || and                   |                         |                |         || their                 |                         |                |         || halo-                 |                         |                |         || genated,              | sulphonated,            |                |         || nit&ated              | or                      | nitrosated     |         || dmuvatives            |                         |                |         || 20                    |                         |                |         || 290500               |                         |                |         || aldehyde-function     |                         |                |         || go~                   |                         |                |         ||                     |                         |                |         || pounds                |                         |                |         || ketone-function       |                         |                |         || com-                  |                         |                |         || pounds                | and                     | quinone-       |         || function compounds    |                         |                |         || 290610               | -acetone                |                |         || 290620               |                         |                |         || -camphor              |                         |                |         || 290690               |                         |                |         || -others               |                         |                |         || 3                     |                         |                |         || 0                     |                         |                |         || carboxylix            |                         |                |         || acids                 | and                     |                |         || their                 | al'jhydrides;           | hall           |       || des,                  | peroxides               | and            | pero-   ||                     | xyacids                 | and            | their   || genated,              | sulphonated,            |                |         || ni-trated             |                         |                |         || or                    |                         |                |         || nitrosated            |                         |                |         ||  de,sivatives       |                         |                |         || 35                    |                         |                |         || 290710               |                         |                |         || -acetic acid -        |                         |                |         || 15%                   |                         |                |         || 1290720              |                         |                |         || -acetic' anhydride-  |                         |                |         || 15%                   |                         |                |         || nil                   |                         |                |         || 290730               | -dime-thy] terepthalate |                |         || 2907go               |                         |                |         || other                 |                         |                |         || 2908                 |                         |                |         || 40                    |                         |                |         || 12908·00              |                         |                |         || esters                |                         |                |         || of                    |                         |                |         || inorganic             | agids                   |                |         || and                   |                         |                |         || thelr'                | salts,                  |                |         || and                   |                         |                |         || their'                | halogena1'ed,           |                |         || sulphona1'ed,        |                         |                |         || nitrated              |                         |                |         || or                    | nltrosatfj)             | deriva-        |         || tives                 |                         |                |         || 45                    |                         |                |         || -------------        |                         |                |         |rate of duty heading sub-description of goods no heading no 5 organo-inorganic com-pounds, heterocyclio oompounds nuoleic acids and meir salts, and sulphonamides 290910 -caprolactwn 18 290920 -sulphonamides 2910 291000 provitamins, vitamins and harmones 29;11 glyoosides, vege'rable 15 go alkaloids, (other than alkaloids of opium and their tderivatives and salts thereof), natural or reproduoed by syn-thesis, and their salts, others, esters and other derivatives 291110 -ouinine and its salts nil 891190 -other 2912 antibiotics 2912•10 nil -penciliins and their derivatives with a penicillanic acid structure; salts thereof - - go 29iqqo -streptomycins and thoir derivatives; salts thereof nil 291230 -tetracyclines and their derivatives; salts thereof •• nil 35 29ir40 -ohl~amp4cnicol and its derivatives; salts thereof nil e, _ ,nil -erythromycin and its derivatives; salts th~of nil - 129iqgo -other - q91300 other organic compounds  phar~ceutical products notes1' this chapter does not cover:-5 (a) foods or beverages (such as, dietetic diabetic or fortified , foods, food supplements, tonic beverages and mineral waters) (section iv); (b) plasters specially calcined or finely ground for use in dentistry (chapter 25); 10 (c) aqueous distillates 01" aqueous solutions of essential oils, suitable for met1icinal uses (chapter 33); (d) preparations of chapter 33 even if they' have therapeutic or prophylactic properties; (e) soapor other products of chclpter 34 containing added medicaments; 15 (i) preparations with a basis of plaster for use in dentistry (chapter 34); (g) blood albumin not prepared for therapeutic or for prophylactic uses (chapter 35); 2 for he purposes of heading no 3003,-20 (i) 'medicaments' mean goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading no 3002 or 3004 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 packings for retail sale or for use in hospitals; 35 (ii) 'patent or proprietary medicaments' means any drug or medicinal preparation, in whatever form , for use in the internal or external treatment of, or for the prevention of ailmentj in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monpgraph, in, a pharmacopoeia, formulary or other publications, namely:-'(a) the indian pharmacopoeia; (b) the international pharmacopoeia; (e) the national formulary of india; (d) the british pharmacopoeia; (e) the british pharmaceutical codex; <f) the british veterinary codex: '(g) the united states pharmacopoeia; (h) the national formulary ()f the usa; (i) the dental formwary of the usa; and (j) the state pharmacopoeia of the ussr; or which is a brand name,' that is, a name or a registered trade mark under the trade and merchandise marks act, 1958 (43 of 1958), or any other mark such as a symbol, nwnogram, label, signa-5 ture or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that 10 person 3 heading no 30,05 applies only·to the folk>wing, which are to be classified in that heading and in no other ,heading of this ~uie:-(a) sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure: 15 (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical or dental haemostatics; (d) opacifying preparations for x-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or produets consisting 20 of two or more ingredients which have been mixed together for such uses; (e) blood grouping reagents; <f) dental cements and other dental fillings; bone reconstruction cements; 25 (g) first-aid boxes and kits; and (h) chemical contraceptive preparations based on hormones or spermicides 4 this chapter does net cover pharmaceutical products and medicaments containing alcohol, opium, indian hemp  or otder narcotic 30 drugs, for the purposes of this note, 'alcoho1', 'opium', 'indian hemp', 'narcotic drug's' and 'narcotics' have the meanings assigned to them in section 2 of the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955) 5 in relation to products of heading no, 3003, conversion of 35 powder into tablets or capsules, labelling or rein belling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture' 6 sub-heading no 3003,11 shalf apply to medicaments containing 40 the ingredients mentioned therein with an added diluent, disintegrating agent, moistening' agent, lubricant, buffering agent, stabiliser or preservative, provided that such pharmaceutical necessities are therapeautically inert and do not interfere with the therapeutic or prophylactic nctivity of the ingredient or ingredients and in the case of 'para- 41 amino-salicylic acid and its salts' shall exclude granules not conformjog to the standards of the national formulary ot jndifl, 1966 | heading                  | sub-'                      ||--------------------------|----------------------------|| no                      |                           || heading                  |                            || description              | of                         || rate                     |                            || of                       |                            || duty                     |                           || no                      |                            || (i)                      |                            || 5                        | 3                          || 0                        |                            || -                        |                            || 01                       |                            || 300100                  |                            || gltands                  |                            || or                       |                            || other                    |                            || oa~ns,                  |                            || 12%                      |                            || dltiej);'wh&~:           |                            || oa not                  |                            || ~=~ib~~~·               |                            || or                       |                            || o¥                       |                            || tfibnt                   |                            || ~eor:etions              |                            || f(l)jlorgan0-thbrapetrnc |                            || 10                       |                            || '5                       |                            || ~sf~j}f~,:r              | ~anl~                      || anlmftl                  |                            || subst~                   |                            || pre-                     |                            || pairbd                   | forthbrapbutlc             || or                       | prophylaotio uses,         || not                      | elsewhere                  || spboipibd                |                            ||                         | or                         || nil                      |                            || go02                    |                            || 3                        |                            || om1                      |                            || -                        |                            || 00                       |                            || -a~~~~c~ml~~             |                            || szo                      |                            || organisms                |                            || (inclt1dino              |                            || ferments                 | but'                       || ing                      | yea$ts) and similar        || products·               | '                         || meplcaments              |                            || ~r,cluding               |                            || venrinary                | tca·                       || ments)                  |                            || 30                       |                            || -patent                  | or                         || other                    |                            || than                     |                            || \hose                    |                            || medicameats              |                            || which                    |                            || are                      |                            || ellclusively ayurvedic,  |                            || 'unani,                  | siddha, homoeopathic       || bio-chemjc              |                            || nil                      |                            || 35                       |                            || -(~lhiin'e               |                            || and·                     |                            || its                      |                            || salta,                   |                            || totaqalftjl              |                            || and                      |                            || cinchona                 |                            || febrif;                |                            || illqjeo~e;               |                            || isoniazid;               |                            || paft-amino-e&licylic     |                            || acid                     | ud                         || its                      |                            || salts;                   |                            || insulin, all             |                            || ~;                      | iodochlorohydroxy~aino    || ·l~:                    | diiodo-hydtoxyq~          ||                         | a¢':                       || of                       |                            || emetine; ethiona-        |                            || mide;                    | c;lyc1oserineand cyclose- || rine-'                   |                            || tartrate;                | pyrazinamide;              || ~one;                    |                            || oh10r0hydrdxy-           |                            || 45                       |                            || 50                       |                            || ~                        | uin~;                      || morpb1minamide           |                            || ydrocliloride;           |                            || deb                      |                            || oemetine                 |                            || ih~~l~ride;             | ~~pbc                     || rutol                    |                            || anti                     |                            || its                      |                            || esters far               |                            || 0r6l                     |                            || and                      |                            || parenteral use;          | penicillin                 || streptomycin             | including                  || dihy·                    |                            || drostreptomycin          | in                         || their                    |                            || pure                     |                            || foim                     |                            || ot                       | as idts                   || as                       |                            || derivatives              |                            || and                      |                            || intended for             | oral                       || ethambutol               |                            || hydrocbioridt            |                            || (nbutlol); chloroquin    |                            || phospha~;                |                            || modia«t,uine             |                            || hy~;                     |                            || clofaziuune; tolbutamide |                            || (oral                    |                            || anti-diabetic);          | metronidazole;             || diethyl                  | carbamazine                || rate        | of      | duty    ||-------------|---------|---------|| heading     | sub-    |         || no         | heading |         || description | of      | goods   || no         |         |         || (~)         |         |         || (i)         |         |         |piperazine and its salts; rib- picin; tetracycline hydro<:bloricie; cbloroquinc sulpha~; priioaquin phoephate; pyrimethamine; mepacrine hydrochloride;' chloroquine diphosphate; doxycycline, ita ults and eaten; erythromycin,  its salts and esters; mebendazole 30031~ -anaes~tics nil 300313 -medicinal grade oxygen nil 300314 -medicinal grade hydrogen, peroxide n"ll 300319 -other 13% nil | 3oo3~0                       | ·medicame~ts      ||-------------------------------|-------------------|| (other                        |                   || than                          |                   || patent                        |                   || or                            |                   || proprietary)                  |                   || other                         |                   || than                          |                   || those                         |                   || which                         | are               || exclusively                   |                   || used                          |                   || in                            |                   || ayur-                         |                   || vedic,                        |                   || unani,                        |                   || siddha"                       |                   || homoeo-                       |                   || patbic or bio-chemic          |                   || systems                      |                   || 300330                       |                   || -medicaments, including those |                   || used                          |                   || nll                           |                   || in                            | ayurvedic, unani, || homoeopathic                  |                   || or                            | biu-cbemic       |3004-00 wadding, gauze, bann-ages and similar arti-cles (for example, dres-sings,':adhesive plasters, poultices)impregnatep or coated with phar-maceutical substances or put up in forms or packings for medical, surgical, dental or veterinary purposes pharmaceutical goods, not elsewhere specified 300510 -chemical contraceptivcb nil ill% 300510 -dental cements and other dental , fittings 3005go -other  fertilisers ----------__-------| description               | of             | good'!    ||---------------------------|----------------|-----------|| rate                      |                |           || of                        |                |           || duty                      |                |           || heading                   |                |           || sub·                      |                |           || 5 no                     | heading        |           || no                       |                |           || (i)                       |                |           || (3)                       |                |           || ----                      |                |           ||                           |                |           || __                        |                |           || _-_                     |                |           || __                        |                |           || _-                       |                |           || nil                       |                |           || 3                         |                |           || 1•                        |                |           || 01                        |                |           || 3                         |                |           || 101                       | -              |           || 00                        |                |           || 10                        |                |           || animal                    | or             | vegetable || tilisers, whetiler        | or             |           || not                       | mixed together | or        || chemically                |                |           || treated;                  |                |           || fertilisers produced      |                |           || by                        |                |           || the                       |                |           || mixing                    | or             | chemi·    || cal treatment             |                |           || of                        |                |           || ani·                      |                |           || mal                       |                |           || or                        |                |           || vegetable                 | pro·           |           || ducts                    |                |           || 310200                   |                |           || nil                       |                |           || mineral                   | or             | chemical  || fertilisers, nitrogenous |                |           || nil                       |                |           || :31·03                    |                |           || mineral                   |                |           || or                        |                |           || chemical                  |                |           || fertilisers, phosphatic  |                |           || nil                       |                |           || mineral                   |                |           || or                        | chemical fer·  |           || tllisers,                 |                |           || pot                       |                |           || assi                      |                |           || c                        |                |           || nil                       |                |           || 3                         |                |           || 1•0                       |                |           || 5                         |                |           || mineral                   |                |           || or                        |                |           || chemical                  | fer·           |           || tllisers containing       | 1wo            |           || or                        | three         | of        || lising elements           | nitro·         |           || gen, phosphorous         | and            |           || potassium; other ferti-   |                |           || users                     |               |           |  ----_  _------- ciiaptel32 30 tanning and dyeing extraci's; tanning and their de- rivatives; dyes, colours, paints ·and varnishes; putry, fillers and other mastics; inks notes1 this chapter does not cover:-35 (a) separate chemically defined elements and compounds [except those falling within heading no 32'03 or 3204, inorganic products of a kind used as luminophores (headi~ no 3206) glass obtained from fused quartz or other fused silica in the forms pro':' vided in heading no 3207 and also dyes or ather colowin&' matter (heading no' 3212);   (b) tannates and other tannin derivatives of products falling within chapter 29 or chapter 35; or (e) mastics of asphalt and bituminous mastics (chapter 27) 2 headings nos' 3203, 3204 3205 'and 3206 apply also to prepara-4s tion! based on colouring matters (including in the case of heading no 3206, colouring picments of beading no 2505 or chapter 28, aetal 8akea and metal powders), of a, kind uii8i for colouring any material or used as ingredients in the man~~ qf ~louring preparations the headings do not apply, however, to pigments dispersed in non-aqueous manufacture of paints, including enamels (beading no '3212), or to other preparatiodll of heading no' 3207, 3208, 3209, 3210, ~1~, 31-18 or, 3215 ' , ' 5 3 heading no 3208 includes solutions other than collodions, consisting of any of the products specified in heading nos 3901 to 3918 in volatile otrame solvents when the weight of the solvent exceeds 50 per cent of tht weight of ~e, 1irjljtjmt ' , j 0 4 the 'stamping foila', in beading no' 3212 applies only to thin sheets of a kind use, for prin~ing'r for ex~p~~, book covers or hat bands, and consistingqf; , (a) metallic powder (incljl~1 ~'w~el:" of precious metal) or pigment, agglomerated with glue, 'ge1atij1: or, other binder; or 15  (p) ;metal (inclucup$ precious meta!) qr pi~ent, deposited on a supporting she9t oj '~imaterial, 5' the 'colouring matter' in this chapter doei not inc,lu,de produc~ of a kind used as extemtera in oil painw, whether or not they are also 20 suitable for colouring distempers,   _--'  _----, • __-----__-  -""'-descrip~ of gpods rate of duty heading no ~ ng no (1) (2) 320100 3201 ,-------,,----_  _ tanning extracts of ve-j 2% get able origin; tan-nings and ~r salts, ethers, esters and other dfai¥~nves | swl~                   | ~~suic,t~=o    | ~~:    ||-------------------------|----------------|--------|| ganic tanning substan-  |                |        || ces; tanning prepara-   |                |        || tions,                  |                |        || whetiier                | or             | not    || oontaining natural      | tan·           |        || ning substances; enzy-  |                |        || 'matie'preparations for |                |        || pre-tanning             |                |        | '~' ';' " coloulung mat'feb o~ ve~, j~ % , '(~e'tableor ~mal' ort"; gin (inoluding dyeing extraars but exclud-~~~:5ih~= defined; prepar:atio~s based on colouring, mat-'lj'er of'v'eget abl,e:oa 'mu'-mal origin as specified in note 2 to this chap:'" ter %imo ii  'hi  ~~-",i !'f~! ''''":' ~-- --,---,,q;  • ,: ~crij  ; • (_  ~~,  ------ -----------,,--"" headmg sub· no licading de'8cription of goods rate u: dut)"  no -----~------ (i) "  synthetic organic ool-ouring ~1ter ~r or not cliemjcalj,v $ fined; 'preparations ba· 10 15 s~d on s~thbtic obqit-nle colouring matter as specified in note 2 to this chapter; synl'tftrl'ic organlc propucr~ or a kind used a$ flv<:llles(2nt brightening agents ojl as luminqpho&es whe· ther or not chemiclall'y defined 3204 to -pigment dyestuffs 20 -synthetic organ4: dyestlpfs, otber than pigment dyestuffs 320430 -synthetic organic products of a kind  30% - used as' fiu()l'c$ccjlt brigbten4ag agents 01 as lwqinopho~s - ,  320490 - other, 32°500 ·colour lakes; prepara-tions based on cou)ull lakes as specified in note 2 to thisclhapl'er 35 other ooloulung mat'fejl; preparationsasspacdn£d in note 2 to this qjlap ter other than those of heading no 3203,3204 or 3205 inorganio products of a klnp used a$ lunrnophores ~tper or not ch~fco\lly l)bfi-ned pigments 10% 3206 11 -alumi1\i~ past(~ 320619 -othello 5% 3!zq6!z0 -inor,-ajlic proqucts ,,£ a kinq used scy, as luminophores   320690 -others readinc· ~sub-description of goods rate of duty no heading no _4 --------- _- _- -_  (i) (2) (3) (4) ---------- ---'-'-' ---- --3207 p&epallbd pigments, pre-5 pabed op\clfiers and pllbpalled "colours, vi-trifiable enamels and gl~, engobes (slips), 10 liquid lustres and si-mil'dt preparations, of  a kind used in the cer-amic, enamelung or glass industry; glac)s 15 fllit and other glass, in the form of powder, granules oil flakes 3207~io -glass frit and other glass, in the form of powder, granules or flal!;es 35% 120 3120790 -other 5% 3108 paini's and varnishes (in-·cluding enamels and lacquer,s) based on syn-fl5 thetic polymers or chemic au y modified natural polymers, or natural resins, whether or not modified, dis-persed or dissolved in 30 " non-aqueous medwm; solurions as defined in note 3 to this chapter 3120810 -bued on polyest~rs 15% 3208!z0 -based on acrylic or vinyl polynh'r~ 15% 35 3g08·so -baled on cellulose nitrate or other· cellulose derivatives flo% 320840 ·insulating ·varnish 15% 3110890 -other '5% s!loog paints o\nd varnishes (in-40 cluding enumls and ~~basedon i polymers or  chemically modified natural polvmers, or 5 natural resins, whe-'mer or: not modified, dispersed or dissolved in an aqueous medwm ~10910 ' -based "on acrylic or vinyl polymers 20% 50 310920 -ou bolmd di!ltemper 20% smggo -other 15% halutinl sub description of goods rate of duty no  heading no i -(i) (2) (3) (4) 5 3210 other paints and varni· shes (incltjding enamels, lacquers and distem pers), prepared water pigments of a kind used 10 for finishing leather 321010 -dl'y (listcmper, including cement ha!lecl water paints,  10% 321020 -w~tcr pi~llle,lts of a kind u"led for finis]ung leather ',' , 10% 15 3 21090 -otlwr 15% 32 •11 321100 prep ared driers 12% 3212 pigments (inoluding met allic powders and fla-ke~ dispersed in non· 20 aql eous media, in liq;-uid or paste form, of a ·kind used in the ma-nufacture of paints (inoiuding enamels); 25 stamping foils; dyes and other oolouring matter 321210 -stamping f'jils 12% 321290 -other 15% 30 32 •13 321300 artists' ,students' or signboard painters' aolours, moduying tints, amusement go-lours and thkuke, in tablets, tubes, jars, 35 bottles, pans or in si-milar forms or paok-ings 5% 3214 321400 glaziers' putly, grafting : putty, resin cements, 40 caulking oompounds and other mastios; painters' fillings; non- refraotory surfacing preparations for' fa-45 cades, indoor walls, floors, oeilings or the like, but· exoluding primers (heading no 50 3208), varnishes (head-ing no, 32,09)'  12% 3215 321500 printing ink, writing or drawing ink"'and other inks, whether or not 55 oonoentrated or solid 1111% -----__-- essential oils  \nd resinoids; perfumery, cosmetic or toilet preparations noti's5 1 this chaptel' does not cover:-(a) soap or other products of h~8ding no 3401; (b) gum, wood 01' sulphate turpentilde or other products of chapter 38; or (c) perfumery, cosmetics and toilet preparations containing alcohol or opium, indian hemp or other narcotics and for this pur- 10 pose, these expressions have the meanings respectively assigned to them in section 2· of the medicinal and toilet preparations (excise duties) ad, 1955 (16 of 1955) 2 headidg nos 3303 to 3308 apply, intet alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions 15 of essential oils), suitable for use as goods of these headings and put up in pacltings with labels, literature or other indications that they are for use as cosmetics or toilet preparations ~r put up in a form clearly specialised to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held 120 out- as having subsidiary curative or prophylactic value 3 the 'perfumery cosmetic or toiletpreparations· in heading no 3307 apples, inte, alia, to the fonowing products: scented sachets; odoriferous preparation" which operate by burning: perfumed papers and papers impregnated or coated with cosmetics; contact lens or am- 25 fieial eye solutions; wadc:iing, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations rate: of (\111~' 35 | 4·                   | in                 | relation to products of heading nos    | 3303,                        | 33·04                 | and    | 3305    | con-   ||----------------------|--------------------|-----------------------------------------|-------------------------------|-----------------------|--------|-----------|--------|| version of powder    |                    |                                         |                               |                       |        |           |        || into                 | tablets, labelling | or                                      | relabelling of containers in- |                       |        |           |        || tended for consumers |                    |                                         |                               |                       |        |           |        || or                   | repacking          | from                                    | bulk                          | packs to retail packs | or     |           |        || 30                   |                    |                                         |                               |                       |        |           |        || the                  | adoption of        | any                                     | other                         | treatment             | to     | render    | the    || to                   |                    |                                         |                               |                       |        |           |        || the                  | consumer,          | sh&lt                                   |                               |                       |        |           |        || be                   |                    |                                         |                               |                       |        |           |        || ronatrued            | as                 |                                         |                               |                       |        |           |        || 'manufacture'       |                    |                                         |                               |                       |        |           |        || --_"                |                    |                                         |                               |                       |        |           |        || _-_---             |                    |                                         |                               |                       |        |           |        || -                    |                    |                                         |                               |                       |        |           |        || -                  |                    |                                         |                               |                       |        |           |        || -                    |                    |                                         |                               |                       |        |           |        || -_                  |                    |                                         |                               |                       |        |           |        || ----,_--           |                    |                                         |                               |                       |        |           |        || -                    |                    |                                         |                               |                       |        |           |        ||                    |                    |                                         |                               |                       |        |           |        || --                   |                    |                                         |                               |                       |        |           |        || ----------           |                    |                                         |                               |                       |        |           |        || ------               |                    |                                         |                               |                       |        |           |        || --~,,,------,,  |                    |                                         |                               |                       |        |           |        || heading              | sub-               |                                         |                               |                       |        |           |        || description          | of                 |                                         |                               |                       |        |           |        || g()()rl~             |                    |                                         |                               |                       |        |           |        || no                  | heading            |                                         |                               |                       |        |           |        || no;                  |                    |                                         |                               |                       |        |           |        || -___-_           |                    |                                         |                               |                       |        |           |        ||                     |                    |                                         |                               |                       |        |           |        || -----_               |                    |                                         |                               |                       |        |           |        ||                    |                    |                                         |                               |                       |        |           |        || --                  |                    |                                         |                               |                       |        |           |        || -                    |                    |                                         |                               |                       |        |           |        ||                      |                    |                                         |                               |                       |        |           |        || -                    |                    |                                         |                               |                       |        |           |        || ,                    |                    |                                         |                               |                       |        |           |        ||                     |                    |                                         |                               |                       |        |           |        ||                    |                    |                                         |                               |                       |        |           |        || ,                    |                    |                                         |                               |                       |        |           |        || -~                  |                    |                                         |                               |                       |        |           |        || -__-__-------__-- |                    |                                         |                               |                       |        |           |        ||                      |                    |                                         |                               |                       |        |           |        || _--_-               |                    |                                         |                               |                       |        |           |        || -_                  |                    |                                         |                               |                       |        |           |        ||                    |                    |                                         |                               |                       |        |           |        || _-                  |                    |                                         |                               |                       |        |           |        || (i)                  |                    |                                         |                               |                       |        |           |        || -_                   |                    |                                         |                               |                       |        |           |        ||                    |                    |                                         |                               |                       |        |           |        || --_                  |                    |                                         |                               |                       |        |           |        ||                    |                    |                                         |                               |                       |        |           |        || _                    |                    |                                         |                               |                       |        |           |        ||                      |                    |                                         |                               |                       |        |           |        || -_-               |                    |                                         |                               |                       |        |           |        ||                   |                  |                                         |                               |                       |        |           |        || __                   |                    |                                         |                               |                       |        |           |        ||                      |                    |                                         |                               |                       |        |           |        || _---                 |                    |                                         |                               |                       |        |           |        |33 01 3301  00 essential oils '('rerpene-less or not), ingluqlng oonqretes and absolutes: resinoids; oo~1'(jenj'mtes of essentialoils;in fats, in fixed oils, in waxes or tile like; terpenic, by· products of me deter-'jenatjon of essential oms; aqueous dj8tillat:es and aqueous sqlutions ()f essential oils  -------_  _  --_ __ --_-  | hcaciiag                                      |                 | &lb4ead·        ||-----------------------------------------------|-------------------|-----------------|| no                                           | ing               | no             || description                                   | of                | loods           || --------------------------------------------- |                   |                 || 33                                           |                   |                 || 02                                            |                   |                 || 5                                             |                   |                 || -------------------                           |                   |                 || mixture of odoriferous                        |                   |                 || substanoes                                    | and               | mixtures        || with a                                        |                   |                 || basis                                         | of one            | or              || mqre                                          | of                |                 || these                                         |                   |                 || substan-                                      |                   |                 || obs,;of                                       |                   |                 || a kino used                                   | as                | raw             || materi~s                                      |                   |                 || in industry                                  |                   |                 || 10                                            |                   |                 || 320210                                       |                   |                 || -of                                           |                   |                 || akind                                        |                   |                 || lwcid                                       |                   |                 || in                                            | the               |                 || food                                          |                   |                 || or                                            |                   |                 || ·beve                                        |                   |                 || rage'                                         |                   |                 || industry                                      |                   |                 || 3202                                         |                   |                 || go                                            |                   |                 || -other                                        |                   |                 || 33                                            |                   |                 || 0                                             |                   |                 || 3                                            |                   |                 || 00                                            |                   |                 || pmuunmsandto~etw~                             |                   |                 || tars,                                         | notoontaining the |                 || substangesspiglfied                           |                   |                 || in                                            |                   |                 || note                                          |                   |                 || i                                             |                   |                 || (g)                                           | to                | this ghap·      || ter                                           |                   |                 || 3304                                         |                   |                 || 10                                            |                   |                 || 5%                                            |                   |                 || 20                                            |                   |                 || 30                                            |                   |                 || 35                                            |                   |                 || brau1y                                        | or                | make-up prepa· || rations                                       |                   |                 || and                                           | prepara·         |                 || tions  for the                               |                   |                 || clare                                         | of                |                 || the                                           | sun               | ,orner          || dioaments),                                   | inoluding         |                 || sunscreen                                     |                   |                 || and                                           |                   |                 || s~an                                          |                   |                 || preparations; manicure                        |                   |                 || or                                            |                   |                 || rwiqure                                       |                   |                 || plleparim'-                                   |                   |                 || tions, sugh                                   |                   |                 || as                                           |                   |                 || beauly                                        |                   |                 || oreams, vahlshingorellms,                     |                   |                 || gold                                          | creams,           |                 || mue~tn'                                     |                   |                 || -                                             |                   |                 || orbams, oleansingqreams                      |                   |                 || skinfoods,                                    |                   |                 || -skin                                         |                   |                 || tonics,                                       |                   |                 || faoe                                          | powders,          | baby            || ders,                                         | toilet            | powders,        || talcum                                        | powders           |                 || and                                           |                   |                 || gr&ase                                        | paints,           |                 || _upst1gks                                    |                   |                 || eye                                           | shadow            | and             || pengils, nail polishes                        |                   |                 || and                                           |                   |                 || varnishes, outiole                            | re-               |                 || movers                                        |                   |                 || and                                           | other pre-        |                 || parations for use                             |                   |                 || in                                            | ma-               |                 || nicure                                        |                   |                 || or                                            | '                | lcnuaopody      || and                                           | barrier creams to |                 || give protection against                       |                   |                 || skin irritants                                |                   |                 || 45                                            |                   |                 || eso                                           |                   |                 |preparations for usb on the-hair inqluding br:il· liantines,per:ft7med h~ijl rate01 dut)' heading··  ~br'be~d__ description of goods no  ing no | 33°510    ||------------|| 3305go    || other      |3306 | :t-reparations         | for             | oral    ||------------------------|-----------------|---------|| dental hygeine, inolu· |                 |         || ding                   | dentifrioes     | (for    || example,               | toothpaste      |         || and                    |                 |         || room                   |                 |         || powder) and            |                 |         || den1ure                | fixative pastes |         || and                    |                 |         || powders                |                 |         || pre-shave,           | shaving       ||----------------------|---------------|| or                   |               || after-sha            |               || vb                   |               || prepara-             |               || tions                | (not          || substanoes speoified |               || in                   |               || note'                |               || icc)                 |               || to                   | this          || chap-                |               || ter),                | ptrsonal      || rants, perfumed,     | bath          || salts and            |               || other                | bam           || preparations,        | depila-       || tories               |               || a'nd                 |               || other                | per-          || fumery,              | oosmetic      || or                   |               || toilet               | preparations, || not                  | elsewhere     || fied                 | or            || 33                  |               || 08                   |               |prepared room deodori-sers, whether or not ~e~ed or havtng disinfectant properties, including odoriferous preparations used dur-ing r~llgious rites - 'agarbatti", "dhoop' and'similar ilreparations, jn whateve; form -  830890 - other  oiiapter m soap, organic surface-active agents washing prepara- tions, lubricating preparations, artificial waxes, prepared waxes, pol1shing or scouring preparations, 40 candles and similar articles, modelling pastes, f'dd- tal waxes and dental preparations with a basis of plaster  no'l'i'81: this chapter does not cover: -45 (a) edible mixtures or preparations of animal or vegetable fats or ous of a kind used as mould release prepar-ations (chapter 15); (b) separate chemically defined compo'lnds; or (c) shampoos, dentifrices, shaving creams and foams, or bath" preparations, containing soap or other organic surface-active agents (chapter 33) 5 2 for the purposes of heading no, 3401, 'soap applies only to soap soluble in water soap and the other products of heading no 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments) products containing abrasive powders remain classified in heading no 3401 only if in the 10 form of bars, cakes or moulded pieces or shapes in other forms they are to be classified in headinsz no 3405 as "scouring powders and si'milar preparations" 3 for the purposes of heading no 3402, 'organic surface-active agents' are products which when mixed with water at a concentration 15 of 05 per cent at 20· c and left to stand for one hour at the same temperature:-(4) give a transparent' or translucent liquid or stable emulaion without ° separation of insoluble matter; and (b) reduce the surface tension of water to 45 x 102 n/m (45 !zo dyne/em) or less - 4 in heading no 3403, petroleum oils and oils obtained from bituminous mineral' applies to the products defined in note 2 to chapter 27 5 in headi'ng no 3404, subject to the exclusions provided below, 'artificial waxes and prepared waxes' apply only ° to:-25 (4) chemically produced organic products of a waxy character, whetlier or not water-soluble; "(b) products obtained by mixing different waxes; (c) products of a waxy character with a basis of one or more waxes and containing fats, resins mineral substances or other so materials the heading does not apply to:-,0 (i) products of chapter ] 5 and 34 even if having a waxy chao racter; 35 (ii) unmixed animal waxes and immixed vegetable waxes, whether or not coloured of charrter 15; '(iii) mineral waxes and simhsr products of chapter 27, whether or not intermixed or merely coloured; or; o(iv) waxes ml~c,g with," dijpersedor dlissolved in a liquid medium description of goods rate of duty | soap:               | organic surface·    ||---------------------|---------------------|| active products     | and                 || preparatfons        | for                 || as                  | soap,               || bal\s,              |                     || cads,               | mouldid             || pieces              |                     || or                  |                     || shapes,            | whe·                || ther                | or                  || ingsoap:            |                     || paper, waoolng,     |                     || felt and            | non-wovens,         || i~regnated,coatedor |                     || coverej)            | with                || rmteilgenr         |                     || -seap               |                     || in·any             | form                || 3401                | ,                   || ii-of               | value below         || rs                 |                     || 10,000              |                     || per                 | met-                || 5%                  |                     || ric tonne           |                     |s40i12-of value of ri 10,000 per metric tonne or above 15% moi2o-0rganic surface-active products and preparations for use as soap in the form ofbars, cakes, moulded pieces or shapes sfol30-"paper, wadding, felt and ·non-wovens, impregnated coated or covered with soap or det~rgent | organic                         | surface-active    ||---------------------------------|-------------------|| agents                          |                   || (other than                     |                   || so~);                           |                   || s\jrfacf,-active                |                   || preparations                   |                   || washing                         |                   || preparations                    | (includ-          || ing auxiliary washing           |                   || preparations)                   |                   || and                             | clean·            || ing preparations whe-          |                   || ther                            | or                || ing                             |                   || soap                           |                   || nil                             |                   || 34oi1o-sulphonated castor oil, |                   || thh                             |                   || oil                             | or                || spenn oil                       |                   || 3402go-                        |                   || 0                               |                   || ther                            |                   || 34·03                           |                   || 3403                           |                   || 00                              |                   || lubricating preparations        |                   || rs                             |                   || 3500 per tonne                |                   || (including                      | cutiing-oil       || preparations,                   | bolt              || nut                             |                   || release                         | prepara·          || tions, anti-rust                | or                || corrosion                       | preparations      || and                             |                   || mould                           |                   || release                         |                   || preparations                   |                   || based                           |                   || on                              |                   || lubricants)                     |                   || and                             |                   || prepar-                         |                   || ations'                         | of                || 50                              |                   || for                             | the'              || or                              | grease            || treatment of textile            |                   || materials                       |                   || leather                         | •                || sins                            | ob               || -                               | a:                || i                              |                   || c                               |                  || description                          | of             ||--------------------------------------|----------------|| goods                                |                || rate                                 |                || of                                   | duty           || he~i'ng                              |                || sub-                                 |                || nu                                   |                || hcadiii&-                            |                || no                                  |                || ----~---                             |                || •                                |                || -------------                     |                || -                                    |                || 5                                    |                || 10                                   |                || but                                  | excluding      || prepara~                            |                || tions                                | containing,    || basic oonstituents,                  |                || 70%                                  |                || or                                   | moae           || by                                   |                || weight                               | of             || petltoleum                           |                || oils                                 | or             || of                                   |                || oils                                 | obtained       || minous                               | minel<als     || artificial                           | waxes          || and                                  |                || pre-                                 |                || pared waxes                         |                || 15                                   |                || 20                                   |                || so                                   |                || polishes                             |                || and                                  |                || creams,                              |                || for                                  |                || foo1wear,                            | furniture,     || floors,                              | coachwork,     || glass                                |                || or                                   | metal;         || ing                                  | pastes         || and                                  |                || powders                              |                || and                                  |                || similar                              | prepara-       || tions                                | (whether       || in                                   | the            || wadding,                             | felt,          || wovens,                              |                || c~llular                             |                || plas-                                |                || tics                                 | or             || ber, impregnated, coated             |                || or                                   | covered        || prbparations),                       |                || juqclud-                             |                || ing                                  | waxes          || no                                  |                || 3404                               |                || polishes, creams and similar prepar- |                || ations for footwear                  |                || or                                   | leather        || polishes, creams                     |                || and                                  | similar prepa- || rations                              |                || foe                                  |                || the maintenance                      | of             || wooden furniture,                    |                || floors                               |                || or                                   |                || othel"                               |                || woodwork                             |                || 35                                   |                || polishes                             |                || and                                  |                || simj1ar                             |                || prqw-ations for                      |                || coachwork, other                     |                || than                                 |                || metal                                |                || polishes                             |                || 15%                                  |                || 3405~                               |                || scouring                             |                || pastes                               |                || and                                  |                || powders                              | and            || other scouring pnepat'ations         |                || 40                                   |                || 15%                                  |                || 340590                              |                || other                                |                || 45                                   |                || 55                                   |                || 340600 candles,                     | t apers and   || the                                  |                || lik-e                                |                || modelling pastes, includ-            |                || ing                                  | those          || children's amusement;                |                || preparations                        |                || known                                | as             || 'dental wax'                         | or            || tal                                  | impression     || potj'nds·                          | in             || shoe                                 | shapes,        || sticks                               | or             || similar li'orms;                     | otlfer         || preparations                        |                || for                                 |                || use                                  |                || in                                   | dentistry,     || a                                    |                || basis                                | of             || plaster                             | (of            || calcined                             | gypsum         || calcium                              |                || sulphate)                            |                | chaprer 35 albuminoldal substances modified starche$; glues; enzymes non:this chapter does not cover:--5 (a) yealtts (chapter 21); (b) blood fractions (othr than blood albumin not prepared for therapeutic or prophylactic 'uses), medicaments and other products of chapter 30; (e) enzymatic preparations for pre-tanning (chapter 32); 10 (d) enzymatic soaking or washing preparations and other products of chapter 34; (e) hardened proteins (chapter 39); or (f) gelatin products of the printing industry (chapter 49) ---------heading sub-description of goods rate of duty no heading no, (i) (3) 20 albuminoidal substances: modified starches: glues: enzymes 3501 ,to -esterified starches 3501 20-dextrins and other modified starches 3501 - go-other ,-----------'-, ------ chapter 36 explusivt~s,' pykoteciinic froducts; matches,' pyrophoric auovs, certain combustible preparations nons1 this otapter does ndt cover separate chemically defined compounds other than those described in note 2(a) or 2(b) below 2 articles of combustible materials in heading no, 3604 applies only to:--35 (a) metaldehyde, hexa~ethylenetetramine and similar substances, put up in forms (for example, cables sticks or similar forms) for use as fuels; fuels with a basis of lilcohol and similar prepared fltets, in soud or semi-solid formi (b) liquid or liquefied-gas fuels in contfiners at a kind used lor filling or refilling' cigarette or similar lighters and of a' capacity not exceeding 300 ems; and  (c) resin torches, firelighters and the like s 3 for the purposes of heading no 3603, 'match' includes a firework in the form of a match; and, where a match stick has more beads than one capable of being ignited by striking, each such head should be deemed to be a match ----_  __-headins sub-description of goods rate of duty 10 no heading no (i) (2) (3) (4) 3601 360100 propellant powders; pre· pared explosives; safe1y 12% fuses; detonating fuses, 15 percussion or detona-ting caps; igniters; electric detonators 3602 fireworks, signalling flares, rain rockets, fog signals and other 20 pyrotechnic artioles 360210 -fireworks 12% 360290 -other 12% 3603 360300 matches, other than py-rs 130 roteohnic artioles of 15 heading no 3602 for every 1000 matches or fraction thereof 36·04 360400 ferro-oerium and; other pvrophorio alloys in 12% all forms; articles of oombustible materials 30 as specified by note !l to this ohapter  chapi'er 37 photographic or cinematographic goods r notbs1 this chapter does dot cover 'w8ite or scrap materiau 35  z in this chapter, 'photographic' relates to a process which permits tho fotatiod ol \'isib1e images directly or indirectly· by the actiod ollight 01' otilor follds of ra4i8iion od aemaitiw lul'faeee ,-j;i,!'  _ [  ,-11------·-------[--- -~-- ----'~ 'i8ub-no heading 'deamiption: [ofgeods no (i) (~ (+) ------------------__---5 10 photographic plates and film ·in the tji'lat' or ·in roi:ts, sensitised, uni'~sw, of any material orner than paper, paperboard or textiles; instant print film· in the flat or in rolls, sensitised, unex-posed, whether or not in packs 370110 -for x-ray 15 !ao 370190 -other ph0tographic'pal'sr, papbrboard-mid'l'fix'riles, sensitised, ! whether ex-posed or not,·butnot developfd 3702 10 -photographic paper or paperboard 10% /ii_i the duty for the~ being leviablo on the base paper or paperboard 25 370!z  2o-senaitijed textiles ut% nil 3703' 00 photographic plates·w\nd film, exposed and de-veloped, 0'nier than oinematograph film 3704  ()() cinematograph 'films, unt:jqj~d 2 paise per iiiicfre 37·04-37·05 cinematogllaph fl~:ex­posed and developed, whether or not incor-porating sound track or  consisting only of 35 sot1ndt~ck [  p  ef'fi)ms 'mtorded fortpeci-[fled p1u'p8scs nil 3705 ii-for entry in state ;'awatds,[ deared directly from the laboratory, and retained by the central govamment under the rules relating to the state awards for films nil 45 50 370~12-for non-commercial exhibition to and [ 4ior tho' cateltaimnent of"~ stationed in forward areas within india or nawlpcrsonnel serving in ships afloat or at the naval 'qarriigr 'at:port uir or· ,wider training abroad, acquired by the ~ ·of jw'auc··:and·,el __ djnct inal the [la~~ -[--[----|                                       | description    | of                 | goods    ||---------------------------------------|----------------|--------------------|----------|| rate                                  | of             | duty               | heading  || no                                   |                |                    |          || sub-                                 |                |                    |          || heading                               |                |                    |          || no                                   |                |                    |          || (i)                                   |                |                    |          || 5                                     |                |                    |          || 37°513                               | _             |                    |          || for                                   | acquisition    |                    |          || by                                    |                |                    |          || the national                          |                |                    |          || ar-                                   |                |                    |          || nil                                   |                |                    |          ||   chives                            | of             |                    |          || india                                 |                |                    |          || ancl                                 |                |                    |          || clcarecl                              |                |                    |          || direct                                |                |                    |          || ftomthojaborat:lr!or·                |                |                    |          || preserva-                             |                |                    |          || tion, study                           | and·           | ce purposes        |          || nil                                   |                |                    |          || 10                                    |                |                    |          || 370514 - -                           |                |                    |          || prints                                |                |                    |          || of                                    |                |                    |          || films, which receive a na-            |                |                    |          || tional                                |                |                    |          || award'or                              |              |                    |          || which                                 |                |                    |          || are                                   | pur-           |                    |          || chased for                            |                |                    |          || the                                   | government     |                    |          || of                                    |                |                    |          || ·india for exhibition                 | in             | ·internat-         |          || ional film festi",,,ls held in        | india          |                    |          || or                                    | -abroad       |                    |          || nil                                   |                |                    |          || 15                                    |                |                    |          || 3705:10 -                            |                |                    |          || prints offhms, certified as newsreels |                |                    |          || by                                    |                |                    |          || the                                   | central        | board              | of       || oertification                         |                |                    |          || or                                    | the            | ghiefproducer,     |          || films' division                       |                |                    |          || - prints                              | of             | short films, other | than     || advertisement                         | shorts!        |                    |          || 20                                    |                |                    |          || 3705'                                 |                |                    |          || 31                                    | -              |                    |          || certified as prtdomij,antly educa-    |                |                    |          || tional                                |                |                    |          || btt~centt'alboard                     |                |                    |          || orfum                                 |                |                    |          || certification of                      |                |                    |          || width                                 | bt-iow         |                    |          || 30                                    |                |                    |          || rnm 5                                |                |                    |          || paise                                 |                |                    |          || prr                                   | metre          |                    |          || 37                                    |                |                    |          || 0                                     |                |                    |          || 5'3!2 -                               |                |                    |          || certified                             |                |                    |          || aspredominantly                      |                |                    |          || educl&-                               |                |                    |          || tional                               |                |                    |          || by                                    |                |                    |          || tlifj:oenttai'l!oani                  |                |                    |          || of                                    |                |                    |          || film certification                    | of             | width              | 30       || and                                   | above          |  8 paise          | per      || le                                   |                |                    |          || 370533 -                             | cc'rtificd as  |                    |          || a~cioculw<p_),                      |                |                    |          || film                                  | by             |                    |          || the centralboani                      |                |                    |          || off                                   | ibn            |                    |          || certifica-                            |                |                    |          || tion                                  | -              |                    |          || t "'','                              |                |                    |          || nil                                   |                |                    |          || 3705'                                 |                |                    |          || 34                                    | -              | certified as being |          || ~                                     | excb~\         |                    |          || e-                                    |                |                    |          || ly                                    |                |                    |          || for                                   |                |                    |          || the                                   |                |                    |          || entcrttof                             |                |                    |          || duld-                                 |                |                    |          || ren                                   | 9r             | for                |          || ec:1uca~urposes                      |                |                    |          || of                                    |                |                    |          || width                                 | not            |                    |          || exoeedi~&i;~                          |                |                    |          || mm                                    |               |                    |          || nil                                   |                |                    |          || '>,,(0;'1,'                           | ,            |                    |          || 3705                                  |                |                    |          || '39 - -                               |                |                    |          || o,her                                 | '            |  50               |          || paise                                 |                |                    |          || per metre                             |                |                    |          || 35                                    |                |                    |          | ~ - pdnts of feature fillns :37°541 - - made wh~l1y in black and white and of a length not exceeding 4,000 metres rs 12,000 per print 40 37°5' 4!2 - - made wheily in black and white and ·ofalength exceeding 4,000 metres rs, 15,000 per print 3705,43 - • made wholly or partly in colout" and or·a length note:xcceding v)()o metres' rs 18,000 per print 45 3705' 44 - - made wholly or partly in colour and of a leugth e~g 4,000 metres rs ~ ~ 500 per print ------------------ __ __------__--_  _  __-----rate of duty heading sub-no, heading description of goods no, (i) {s) ---'-----___----------5  patch prints, including logos, intended exclusively for the entertainmentof children or for educatioi'lal purposes nil 10 3705'60 -master positives, expoaed negatives, dupes and rush pnnts, as are not cleared fol' public exhibition , nil -prints of advertisement shorts, and films not oth~rwise specified : 3705'91 -made wholly inblack and white lb 4 perjm't~ ri 6 per m~tre 3705' 92 -made wholly 01' partly in oohur ad 37'06 3706'00 chemical preparations for photographic uses (other than varnishes, glues, adhesives, and  similar preparations); unmixed ·products for photographic uses, put up in a form for ready use -~-- --,  --- -------~ ----_----------_  - chapter 38:25  miscellanieous chemical products notethis chapter includes, inter alia, the fonowing goods:-(a) artificial graphite; col1oid&l or semi-colloidal graphite; preparations based on graphite- or ~r catbori in the form of pastes, blocks, platef or so other semi-maoofaetures; ill (b) activated carbon; activa·teci natural mineral products; animal black, including spent animal black: (e) tall oil, whether or t~ot refined; (d) "resid1iallyes from the manufacture of wood pulp, whether or not 35 concentrated, deslj8llred or· chemicauy treated, including lignin sulphonates; (e) gum, wood or s1dpbate turpeutine and other t1r'pcdtine oils produ- ced by the distulation or other treatment of coniferous woods; crude dispentene; sulphite turpentme and other crude paracymene; pine oil rontining alpbaterpineol as the main constituedt: 40 (i) rosin ~nd resin acids, and derivative5 thereof; rosin spirit and rosin nus; run sums; (i) wood tar; wood tar oils; wood orooscto; wood napbtbaj v~ pitdl; tnwcm pitdl and ~ ~aratioju based qd rolin, resin acids or on vegetable pitch; (h) insecticides, l'odentjcide~, fungickres, herbicides, anti-sproutinl products and plant-growth regulators, disinfectalits and iimijar productsj 5 (0 finishing agents, dye carriero ·~o accelerate the dyeing or fixing of dywtuffa add other products and preparations (for example, dressings and mordants>, of a kind uaod in the texdie, paper, leatiletl or like industries, dot tlsewbere specified or included; 10 (j) pickling preparations for metal su·rfacea; ftuxe~ and other auxiliary preparations for soldcrin&, brazing or welding; soldering, brazing or weldidg powers and pastes consis:jng of metal and ·other materiajs; preparations of a kind used as cores or coatings for welding electrodes or rods; \ (k) anti-knock preparations, oxidation inhibitors, gum inhibitors, visoosity improvers, anti:corrosive propacatioos and other prepared additives, for mineral oils (including gasoline) or other liquids used for the same purposes as mineral oils; (i)prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparatiqos and other compound stabilisers for rubber or plastics; 20 (m) preparations and charges for fire-ex~ingujshcrs; charged fireextioguishios grenades; (n) organic compot,ite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers; (0) reaction initiators reliction accoleraton and c~~ prcpara~oiji not elsewhere specified or included:; (p) refractory ccmcn~s, mortars, concretes and similar compositions (q) mixed alkylbenzenes and mixed alkylna-phthalenes, other tban those of chapter 27 or chapter 29; ~ (1) chemical e1ements doped for use in electronics, in the form of discs, wafers or similar forms; chemioal compounds doped for usc in elecuonics; 35 () hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cedt by weight of petroleum oils or oils obtained from bituminous miderals; (0 antifroezing preparations and prepared de·icing fluida; (u) prepared ~turc media for 4evel~pment of micro-organisids; (v) composite diagnostic or laboratory reagents, other than those of olapter 30; (w)' prepared 'binders for foundry moulds or cores; or (x) fuel oil; dippol's oil; ink-removers; ~encil correctors; | rate                                    | of             ||------------------------------------------|----------------|| dllty                                    |                || heading                                  | sub-           || ,                                        | no            || heading                                  |                || description-                             | of             || no                                      |                || ---__---_-                             |                || ------------------                       |                || 10                                       |                || ---------                                |                || miscellaneous                            | products       || of                                       | the'           || chemical                                 |                || or                                       |                || allied                                   | industries     || cluding                                  | those          || ing                                      | of             || of                                       |                || natultal,n,qdtjg'11i)                   |                || nol:'                                    |                || blsewhbu, specipied                      |                || or                                       |                || included                                |                || -rosin                                   | and            || derivatives                              |                || thereof;                                 |                || rosin                                    | spintand       || rosin                                    | oik;run        || 1                                        |                || 5                                        |                || ,801                                     | 'lie-          || eter                                     | gums           || 10%                                      |                || 3801'                                    |                || 12                                       | - -            || run                                      | gums           || 4o~~                                     |                || i                                        |                || 3801                                     | '              || 19                                       | --             || other                                    |                || ilz%                                     |                || 20                                       |                || 3801                                     |                || '20                                      | -              || insecticidl's, fungicides, herhicides,  |                || weedicidot,                              | and            || ,pesticides·                             |                || nil                                      |                || 3801                                     | '30            || acoeurator~;                             |                || com-                                     | 15%            || pound                                   |                || plmticiscft                              |                || for                                      |                || rubber                                   | or             || plastic'l,                               |                || not~1'e                                  |                || ' specified                             |                || 01' ,                                    |                || included;                                | anti-oxidising || tionsaad,                               |                || othn;·                                   |                || compeua4jdabi- '                        |                || users                                    |                || fx                                      |                || rubber                                   | or             || pfatltics                                |                || nil                                      |                || 3801'40-                                 | chemical       || doped                                    |                || for use                                  | in             || electronics,                             | in             || the                                      |                || (orm                                     | of             || discs,                                   |                || wafers                                   | or             || chemical                                 |                || compound'                                |                || doped                                    |                || for                                      |                || use                                      |                || in                                       |                || electro-                                 |                || nics                                     |                || 3801                                     |                || ~                                        |                || -                                        | other          || ---_                                    |                || ---                                      |                ||                                        |                || _----------                              |                | sbction vb plastics and articles thereof; rubber" and articles therem' notis1 goods put up in seta consisting of two or more·eeparate coilstituents, some or all of which fall in this section and, are, intended to be mixed together to obtain a product of section vi or section vii,' are to be' cl  d;-ln  headin& app-opdate to that, prociucf;y provided 40 that the coditituents ai'e,-(0) baving regard to the ·manner inwhieh they are put, up, clearly identifiable as being intended to be used together without first being repacked;  (b) presented -together; and (c) -identifiable, whether by their nature or by the r~tive proportions in which they are present, as being complementary one to  th (itf iuao er ~, ; 5 2 except tor the goods- of heading no 3918 01'1 3&19, plastics, rubber, and articles thereof, printed with motifs, characters of pictorial repre  sentatiolo$, which are not merely incidental to the primary use of the goods, fall in chapter 49  ciiapteil 39 10 plastics and articles thereof notes1 throu&bou~ this schedule, uhe expression plastl<t; means those materials of heading nos 3901 to 3914 which are or have been capable; either at the ~oment of polymerisation or at- some subsequent 15 stage, of being formed under external influence _ (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding,rolling or other process into shapes wl)ich are ret~ed on the removal of the extel"nal influence ' throughout this schedule, any reference to 'plastics' also in-20 cludes vulcanised fibre the expression, however, does not apply to materials regarded as textile materials of sectiol'1 -xi 2 this chapter does not cover:-(a) linoxyn (heading no 15:(8); waxes (chapter 27 or chapter 34); 25 (b) separate chemically defined organic compounds (chapter 29); (c) heparin or its salts (chapter 30); (d) stamping foils (chapter 32); (e) organic -surface active agents or preparations (chapter 34); <i> run gums or ester- gums (chapter 38); (g) synthetic rubber, asde6ned for the purposes of chapter 40, or articles _thereof; (h) saddlery or harness or trunks, suitcasesj handbags or other containers (chapter 42) ; (i) plaits, wickerwork or other articles of chapter 46; (;) wall coverings of chapter-48;-35 (k) articles of section xi (te,ctiles and textile articles): (i) articles of sectionxu (for example, foot wear, headgear, umbnllas, sun wnbrellas, walkin~ and parts 'thereof); (m) imitation jewellery (chapter 71); (n) goods of sedtion xvi (machines and mechanical or electrical appliances); (0) parts of aircraft or vehicles (section xvu)i (p) articles of chapter,90 (for example, optical elements, spectacle frames, drawing instruments); (q) articles of chapter 91 (for example, clock or watch cases) j (r) articles of chapter 92 (for example, musical instruments 5 or parts thereof); \ (8) articles of chapter 94 (for example,' furniture, lamps and lighting fittings, illuminated signs); (t) article of chapter 95 (for example, toys, games, sports 10 requisites); or (u) articles of chapter 96 (for example, brushes buttons, slide, fasteners com~, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils) 3 heading nos 3901 to 3911 apply only to goods of a kind produced 15 by chemical synthesis, falling in the following categories:-(<<) liquid synthetic polyolefins of which less than 60 per cent by volume distils at 300·c, after conversion to 1013 milibars when a reduced-pressure distillation method is used (heading nos 3901 and 3902); lio (b) resins, not highly polymerised, of the coumarone-indene type (heading no 3911); , (e) other synthetic polymers with an average of at least 5 moriomer units; (d) silicones (heading no 3910); (e) resols (heading no 3909) and other prepolymers 4 for the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heacung covering polymers of that 30 comonomer ,which predominates 'by weight over every other slngle comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer if no single comonomer predominates, copolymers or polymer };)lends, as the case may be, are to be classified in the heading which occurs last ~ the numerical order among those whi!;h equally merit 35 consideration the expression "copolymers" covers all polymers in which no single monomer contributes 95 per cent or more by weight to the total polymer content 40 5 chemically modified polymers, that is those in which only" appendages to the main p9lymer chain have been changed by chemieal reaction, are to be classified in the heading appropriate to the unmodified polymer 'l'hl provision does not apply to graft aopolymertl 6 in heading nos 3901 to 3914, the ex~ression 'primary forms' applies only to the following forms:-(4)1 liquids jiljld pastes, including dispersions (emulsions and suspensions) and solutions; 5 (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, fiakes and similar bulk forms, and the conversion of anyone primary form into another shall amount to 'manufacture' 7 heading no 3915 does not apply to waste, parings and scrap of 10 a single thermoplastic material, transformed into primary forms (heading nos 3901 to 3914) 8 for the purposes of heading no 3917, the expression 'tubes, pipes and hoses' means hollow products, whether semi-manufactures or finished products, of a kind generau·y' used for conveying, conduct-15 lng or distributing gases or liquids (for example, ribbed gden hose, perforated tubes) this expression also includes sausage casings and other lay-fiat tubing however, except for the last-mentionec;, those having an internal· cross-section, other than round, oval rectangular '(in which the length does not exceed 15 times the width) or in the !oio shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes 9 for the purposes of heading no 3918, the expression 'wall or ceiling coverings of plastics' applies to products in rolls, of a width not less than 45 suitable for wall or ceiling decoration, consisting of !oi5 plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated 10 in heading nos 3920 and 3921, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, fillm, foil and strip so (other than those of chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use) 11 heading no 3923 applies only to the following articles, 35 namely:-(4) reservoirs, tanks (including septic tank), vats and similar containers, of a capacity exceeding 300 litres; (b)' structural elements used, for example, in floors walls or partitions, ceilings or roofs; fo (c)' gutters and fittings therefor; '( d)' doors, windows and their frames and thresholds for doors; (e) baleonies, balustrades, fencing, gates and similaf barriers; (f) shutters, blinds (inc1~ding venetian blinds) and similar articles and parts and fittings thereof; 45 (g) large-scale shelving for assembly nnd permanent installation, for example, in shops, workshops warehouses; (h) baths, washbasins and similar sanitaryware; articles for the conveyance and packing of goods; tableware and kitchenware; (i) ornamental architectural features, for example, ftutm,s, cupolas, dovecotes; and (;) fittings and mountings intended for permanent installation in or· on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel ralls, 5 switch-plates and other protective plates 12 in heading nos 3920 and 3921, the expression "flexible'means an articiewhich has a modulus of elasticity either ill ftexture or in tension of not over 700 kilograms per square centimetre at 23·c and 50 per cent relative humidity when tested in accordance with the method of test for stiffness of plastics (astm designation d-747-63),for flexural pro- 10 perties of plastics (astm designation 0790-63), for tensile properties of plasti'cs (astm designation d-63tj64t), or for !fensjle properties of thin plastic sheeting (astm deaignationd-882-64:t) add 'rigid' means all articles other than 'flexible'· as defined above 15 13 in heading no 3921 'rigid polyurethane· foam' means cellular polyurethane with compressive strength ·of 041'8 to 2814 kg /em 2 and flexural strength of 105 to 2814 kg/cm 2· when tested in al:col'dance with american standard ·(designatfon astm~d-234l) 14 within anyone heading of this chapter, copolymers (including ~o eo-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same sub-h~ding as homopolymers of the predominant comonomer, and chemically modified polymers of the kind specified in note 5 above are to be classified in the same sub-heading as the unmodified polymer, provided that such 25 copolymers or chemically modified polymers are not more specifically covered by any other sub-heading and that there is no residual sub-heading named "other" in the series of sub-headings concerned polymer blends are to be classified in the same sub-heading as copolymers (or homopolymers as the case may be) of the same monomers· in the same proportions 30 -----_ __  _  ------- - -------  __  _--heading sub-descriptiollofgoods no heading rate of duty no (i) (2) (3) (4) 35  -  -  _-_ --_-39·m polymers of ethylene, in primary forms  390110 - polyethylene having a specific gravity ofless than 094-40% 9901 •20 polyethylene having a specific gravity of 094 or more 35% 40 ~gol·90 -other 4°% 3902 polymers of propylene or  of otiier oleflns, in primary forms 3902 to polypropylene 27% 45 3902 20 ·polyisobuty1ene 40% |                                  | heading             | sub-        ||----------------------------------|---------------------|-------------|| dolcription                      | of                  | goods       || ~te                              |                     |             || of                               | duty                |             || no                              |                     |             || heading                          |                     |             || no                              |                     |             || (i)                              |                     |             || 3902                             |                    |             || 90                               |                     |             || -othel                           |                     |             || polymers                         | of                  | styrene,    || primary forms                   |                     |             || ~903                            |                     |             || 10                               | -polystyrene        |             || 3903                            |                     |             || ~o                               |                     |             || -styrene-acrylonitrile           |                     |             || (san)                            | copoly-             |             || mors                             | '                   |             || 3903                            | so                  |             || -acrvlonitrile-butadionc-styrcne |                     |             || (abs)                            |                     |             || 15                               |                     |             || %                                |                     |             || terpolymers                      |                    |             || 390390                          |                     |             || -other                           |                     |             || 40%                              |                     |             || 15                               |                     |             || polymers                         |                     |             || of                               |                     |             || vinyl chlo·                      |                     |             || ride                             | or                  | of          || nated olefins,                   |                     |             || in                               | primary             |             || forms                           |                     |             || 3904                            |                     |             || 10 -polyvinyl chloride,          |                     |             || not                              |                     |             || mixed                            |                     |             || with                             |                     |             || any                              |                     |             || other                            |                     |             || subltancas                       |                     |             || \10                              |                     |             || 3904                            |                     |             || ~o                               |                     |             || -other                           | polyvinyl chloride  |             || 390430                          |                     |             || ·poiytetrafluoroethylonc         |                     |             || 3904,                            |                     |             || go                               |                     |             || -other                           |                     |             || polymers                         |                     |             || of                               | vinyl               |             || acetate                          |                     |             || or                               | of                  | other       || in                               |                     |             || primary                          |                     |             || forms;                           |                     |             || other,                           |                     |             || vinyl polymers                   | in                  | (pri-       || mary forms                      |                     |             || 3905                            |                     |             || 10                               |                   |             || polym~                           |                     |             || ofvinyl acetate                  |                     |             || s905!z0                         | ·polyvioylalcohols, | whether     || cciil-                           |                     |             || 40%                              |                     |             || taining udhvdrol)¥d acetate      |                     |             || groups                           |                     |             || so                               |                     |             || 39                              |                     |             || 06                               |                     |             || acrylic                          |                     |             || polymers                         |                     |             || in                               | 'pili-              |             || mary forms                      |                     |             || 390610 -polymethyl methacrylate |                     |             || 390620 -co-polvmers             |                     |             || of                               | acrylonitrile       |             || 35                               |                     |             || 390690                          |                     |             || -othf'!f                         |                     |             || polyaget                         | alb,                | other       || yeniers                          | and                 |             || epoxide                          |                     |             || res-                             |                     |             || ins,                             | in                  |             || primary                          |                     |             || forms,                           |                     |             || polyoarbonates, alkyd            |                     |             || resins,                          |                     |             || polyau                          | ylesmrs             |             || and                              | orner               | polyesters, || in                               |                     |             || primary forms                   |                     |             || ---                              |                     |             || -------                          |                     |             || _-------------__--             |                     |             |------- ----------- ----------heading sub-description of goods rate of dut\, no heading no ----------, -------(l) (3) -_-____ 0·_ •• -_o_ ______ ~------3907 10 - polyacetals 15 % 390720 - other polyethers 390730 - epoxide resins· 10 390'7 40 - ~oryc&rbonates , alkyd resins maleic (('sins idcluding and fumcric resiu!! ; 39075'  moulding powderandcompoundsin 40% any forjll 390759  other nij 3907 to  p61vedlylcne tdi'epmllalate nil 390770 diallyl phthalate resin5 390780 - polybutyl tei'ephthalatt" ·other polyesters : 390791 •• unsaturated 3907gq·· other 020 3908003908 - polvamides in primary foltms 39·09 aminoresins, phenolic resins and polyurem· anes in primary forms 390910 urea resins; thio-urea resins 390920 - me1aminf resins 15% 390940· other amino-resins 04-0% phenolic resins : 3909'51 •• phenol formaldehyde resina 15% 20% 3909'52 •• terpene phenolic r~ 390959 •• other 20% 390970 - 'polyurethanes 75%  s9' 10 39ic)'oo  silimnes in~imally forms 40% -------,---~ ----,----_ -----~ no- sub-delcription of gogids heading no ------------~ --(i) -------- _----_- ---- _ __ _---------__-----"---5 10 petroleum resins, couma· ron£';lndene re$lns, pot-ytellpenes, -polysulprtdes, polysulphones and other products speci· fled in note 3 to this ~br,not elsewheae spsc~fied or included, in primary forms  391110 - polysulphoncs 15% is 39119° - other 40% 20 celwlose and its chemi-cal derivat1ves, and oollulose ethem, not elsewhere specified or included in primary forms -391210 - cellulose acetates - cellu1o!lc nitrates '(inc1~g colloiwons): 391221 - - non-plasticised 391222 - plasticised 40% 39123° - cellulose ethers and itualta 40% 391240 - celluloee xaj)thatc 40% 39h1go - other 40% natural polym~is (~or example, alginic acid) and ~qqified natt;jral polymelul (fol '~ple, haildb~ed _ pro-'telns," ohemical "deriv a· tives of natural 1tubber) not bl$ewhere specified or inclqden; injlrima1ly forms 391310 - dextran 10% 391320 - chlorinated rubber 391330 - vulcanised fibre 391390 - other subheadidg no (i) (i) 3914 3914000 !on-exohangers based on polymers of heading nos, 3901 to 3913, in pri-mary, forms !jg15 391500 waste, parings and scrap, of plastios | monofilament    | of        ||-----------------|-----------|| which           |           || any             |           || cross-searional | di-       || mension         | exceeds   || i               |           || mm,             |           || rods,           | sticks    || and             |           || profile         |           || shapes,         | whether  || surface-worked  |           || but             |           || not             | otherwise || of              | plastics || 3917          | 391700    | tubes,    ||----------------|------------|-----------|| pipes          | andhoses,  | and       || fittings       | therefor   | (for      || example,       | joints,    | elbows,   || flanges),      |            |           || of             | plastics  |           || "18           |            |           || 391800        |            |           || floor          | coverings  | of        || tics,          | whether    | or        || self-adhesive, | in         | rolls     || or             | in         | the       || wall           | or         | ceiling   || ings           | of         | plastics, || as             |            |           || defi-          |            |           || ned            |            |           || in             |            |           || note           |            |           || 9 to           |            |           || this           |            |           || chapter       |            |           || 39-            |            |           || 1              |            |           || 9              | 39         |           || 1              |            |           || 9             |            |           || 00             |            |           || self·adhesive  | plates;    |           || sheets,        |            |           || film,          |            |           || foil,          |            |           || tape,          |            |           || strip          | and        |           || other         |            |           || flat           | shapes,    | of        || plastics,      | whether    | or        || in             | rolls     |           || other          | plates,    | sheets,    | film,    ||----------------|------------|------------|----------|| foil           |            |            |          || and            |            |            |          || strip,         | of         | plastics,  |          || non-oellular, |            |            |          || whether        |            |            |          || lacquered      | or         |            |          || metalli·       |            |            |          || sed            | or         | laminated, | sup-     || ported         | or         | similarly  |          || combined       | with       | other     |          || materials      |            |            |          || or             | not        | -          |          |- or polymers of vinyl chloride: 391011 - ; rigid plats, sheets, film, fou and itrip | 3ga«)11-            |  - flexible    ||----------------------|----------------|| plates, sheets, film |                || foil                 | 30%            || and                  |                || strip                |                || ---------           |                |--------,--~~-------heading sub-no headiog description of goods rate of ~uty no ,(i)  (~) (3) s - of regenerated cellulose : 39~0~ 1 : film, of thickness not exceeding 0~5 millimetres 39~0~~ ' shcct 39!lo~9 - other 10 - of other plastics : 39!l031 - rigid plates, sheets, film, filii and 30% strip 39!l03~ - flexible plates, sheets, film, foil, and nil strip 39·~1 other plates, blocks, sheets, film, foil, and strip of plastics - cellular, including, polyurethane foam : 10 s9!l11i - ri~d plates, blocks, sheets, film, foil and strip 75% 39~111i - flexible plates, blocks, sheets, 75% film, fuil and strip ~ 3911190 - other 30 % 39~~ 392~oo articles of heading nos nil 3916, 3917, 39·18m 39·i 9, 39·~0 and 36~ij made from waste, parings and scrap of plastics b: ~~~oj~p~~~s erials of heading nos 3901 to 3914 3911310 ; articles of polyuethane foam 75% nil 392390 - other  ciiapl'eb to rubber and articles thereof notes1 except where the c~ntext otherwise requires, throughout this schedule, the expression 'rubber' means the following products 40 whether or not vulcanised or hardened: natural rubber balata, gutta perolas guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed 2 this chapter does not ·cover:- (0) goods of section xi (textiles and _tile articles); (b) footwear or parts thereof of chapter 64; headgear or parts thereof of chapter 6~; i " (d) mechanical or electrical appliances or parts thereof of 5 section xvi (including electrical· goods of au kinds), of hardened rubber; (e) articles of chapter 90, 92, 94 or 96; or (1) articles of chapter 95 (other than sports gloves) 3 ld heading nos 4002, 4003 and 4005, the expression 'primary 10 forms' applies only to liquids and pastes (excluding latex, whether or not prevulcanised, and other dispersions and solutions), and blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms 4 in note 1 above and in head~ng no 4002, the expre~on 'syntheticl 15 rubber' applies to:-(a) unsaturated synthetic substances which can be irreversibly tradjformed by vulcanisation with sulphur into ·non-thermoplastic substances which, at a temperature between ls dc and 29dc, will not break on being extended to three times their original length and will 20 return: after being extended to twice their original 1 emgth, within a period of five minutes, to a length not greater· than one and a halt times their original length for the purposes of this test, substances necessary for the cross-linking, such as volcanising activators or accelerators, may be added; the presence of substances as provided 25 for by note 5(b) (ii) and (iii) is also permitted however, the presence 'of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;  (b) thioplasts (tm); and (e) natural rubber modified by grafting or mixing with plastics, 30 depolymerised natural rubber, mixture of unsaturated synthetic substances with saturated eynthetic high polymers provided that a11 •• ,the above-mentioned products comply with the requirements con· cerning vulcanisation, elongation and recovery in (a) above 5 (a) heading nos 4001 and 4002 do not apply to any rubber or 35 mixture of rubbers which bas been compounded,before or after coagulation with:-"11 - 'i· (i) vulcanisi'jlg agents, accelerators, retarders or activators (other :than those added for the preparation of prevulcanised rubber latex); (ii) pigments ~r other colouring matter, other than those added 40 ,saiety:for the pufpose of identification; (iii) plastieisers or extenders (except miaeral 011 in the cue of cti~nded rubber), fillers, reinforcing agents, orgaaic80lvents 'qr any other substances, exeept those permitted 1llid~ (b); (b) the presence of the following substances in any rubber or mixture of rubbers shall dot affect its classjfieation ill heading no 4001 or 4002, a the case may be, provided :that such rubber or mixture of rubbersretai'ns its essential chara'cter as a raw material:-(i) emulsifiers or anti-tack agents; 5 (ti) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber late-xes), cationic surface-active agents (generally for obtaining electro-positive rubber 10 latexes), a'ntioxidants, coagulants, crumbling agents, freeze-resitting agents, peptisers, preservativ$, stabiusers, viscosity~ntrol egents or similar special purpose additives 6 for the purpose of heading no 4004, the expression 'waste  parings and scrap" means rubbers waste, parings and scrap from the manu" 15 facture of working of rubber and rubber goods definitely not usaple as such because of cuttingup, wear or other reasons 7 thread wholly or vulcanised rubber, of which any crosssection8j dimension exceeds 5 mm, is to be classified as strip, rods or profile strapes, of beading no 4008 ' 8 heading no 4010 includes conveyor or transmission belts or belt--go iug of textile fabric impregnated, coated, covered or laminated with nibber or made from tex:tile yarn or cord impregnated, coated, covered or sheathed with rubber: f 9 in heading nos 40014002,4003,4005 end 4008, the ex-r5 pressions 'plates', 'sheets' and 'strips' appl, only to plates sheets and strip and to blocks of regular ~ometric shape, uncut or simply cut to rectangular (including square) shape, whether, or not h,avidg the charac~ ter of articles and whether or not pr1nted or otherwise surface-worked, but not ·otherwise cut to shape or further worked go in heading no 4008, the expressiom 'rddt atfd 'proftle shapes' apply only to such products, whether or not cut to length or surface-worlafd but not otherwise worked 10 for the putpbses of heading nos 4009 add 40 10, while calculating  the percentage of rubber compoimd contents, the weight of canvas, yarn, metallic wires, washers, rivets and the idee, which pr~uots, shad form 35 integral part or ingredient of such rubber products, shall be taken into an account, but the ,weight of metallic fltments and surface finishing necemary to make the belting and tubing suitable for particular end uses, shall be ignored heading  sub-no headinl description of goods no ------___-__-(lot) ------ -- -_--------~ol 4001•00 natural rubber, balata, gutra·percha guayule, cmcle and similar na-tural gums, in primary forms 4002 •00 | synthetic      | rubber    ||----------------|-----------|| and            |           || factice        | derived   || from           |           || oils           | in        || or             | in        || strip;         | mixtures' || any            |           || product        | of        || 40             |           || oj            |           || with           | any       || produm         |           || of             | this      || in             |           || primary        | forms     || plates, sheets | or        || 11%            |           |4003 400soo reclaimed rubber in pri- mary forms or in plates, sheets or strip waste, parings and -scrap  of rubber (other man hardend rubber) and pow ders and granules ob· tained therefrom 4-0 •05 4006 400610 35% compounj)ed rubber, un· vulcanjsed, in prlmary forms or in plates, sheets or strip orner forms (for exam· ple, rods tubes and pro· fij,e shapes) and articles (for example discs and rings), of unvulcanised rubber - "camel·back' strip tread rubber, cushion compound, cullhion' gum, tread gum, tread packing strips j for resoling or repairing or retreading ruhber lyre!! -other vulcanised rubber thread and cord 4008 | plates,           | blocks, sheets,    ||-------------------|--------------------|| strip,            |                    || rods,             |                    || and               |                    || profile           |                    || shapes,           |                    || of                |                    || vulcanised        |                    || lwbber            |                    || other            |                    || than              | har-               ||  dened           |                    || rubber            |                   || -of               |                    || cellular rubber { |                    |400b1i -plates, blocb, 'beets and strip, 400b19 -other rate of duty , ,~ ~---------------------'------------1----------------heading sub· no heading description of goods no (i) -or~n-cejtulat rubber: 35% foo821 •• plates, sheets and strip, for rokding or repairing or retreading rubber tyres  nil 4dq629 •• othe~ 10 40 •09 tubes, pipes andhqsii of vulcanised ru8ber other than hardened ~ubber, wrm or wtthout timlr fitl'inos (for' mtample, joints, elbows, flang,es) 15 400910 -where the rubber compound con-nil tent is less than 25% by weight --other nil 4009  9 1 •• designed for use in laboratfries provided each piece is ~c­tul'ed in length not exceedi~g three metres and has a base: g£ a diameter not exceeding i 2f'tms 400993· desiped to performth~,~tjon of conveying air, gas or iquid ••••• 1 - 400999 - • other nil ~ 10 conv!yor or transwsiton belts or belting of vulcanised rujlber "u nil so 401010 - where the rubber conlpound' content is leis than 25% ~ weight -other pneumatic tyres, of rubber 40 11 nil 35 401110 -of a kimtused on a1iimaf-drawn vehicles or hand cartbbearing pl'ollfttmtmarkings of the letters adv thereon  44'u1lo -ot a kind: ~sed oft bicycles and nil cycle-rickshaws rs as per tyre - of· a kind uied oil 'two-"wheded difaor vfliiiclee, namely, icgcjters, motor cyelcs, ~d,· and' auto cycles ',' "', - of: a kind ueed on thr~led motor vehicles : ~ of duty ,  s  b-head· inl no'" (a) (i) 4b1141 _ used on powered cycle-ricbuws nil 401149" q¥  : , ri 1650 per lyre 5 ~ ~~; 4011 50 - or a killd usea on saloon car  ri 1650 per tyre 401160 -of a kind used on othc:r motor rl 1650 per tyre ~cles (for example, buses, lorries ~na·ttation wagons)' ,  ,"'" 10  ,'"  -:·n 4011 80 - 0p'i' kind used on tmilers rs 1650 per tyre   - other' tyrcs401191 - - 9fa kind used on vehicles or equip- 66% iltmii 'clcsigned for usc off the _d  401199 - - o$er !a8% ,  , tyu'<:i'laps of ~ubber 40 - 12 401210 - 0( &jtind used on two-wheeled and nil ~wheeled motor vchic~  !lo 401290 - otjict ' rs !a0 per rap 4013 (  nil  401310 - or a kind uigd in lyres for cjdcs and cycloric:ksh&w!l '  'ii' '  i':t 125 i ri 20 per tube 4,cus20 - ofa kind used in tyroi for two-"""wlmor whides:' ~, "   rs 250 per tube <ift '~~ - , :: 401s so - of kidd uiid in tyroa for threewlkclocl·idotdr \'~ •  , ri, !iso per tube so ~1340 ;'of • ~d~ in tyrea 'for  loon cati '  "i-rs 1:150 per tube r 't 4015~50 ~ or kiiulused in~, for ,gther '  motor ~ (for exuup~ blllcs, lorrics ~d ~tation  wagoas) • rs 100 per tube 35 --~;:!  4ens60 - or a k~d used'in tyres for tfactors,  mc1udinl·apici1ltural ~ /":\  401370 - or \ind' uicd bt ~for triwoi-s  ~ , rs iso 1 tube -- -heading sub -description 'df'loods rate of duty no • helidmg  " no, ,' , (i)  (-2) (s) (4) 5 - other tubes for tyres : ~- , 401391 - -of a kind usedin tyres for vctucles rs, '10m per tube ow equipments deligned for use  oft',the road 401 399 - -otlh~r rt,loo per tu~   ;:  10 40 ,14-hy¥a~nig or' pharmaoeu· rl iii articles ''(includ-ing  teats), of vulcanised rubber  orner than  hardened· rubber,·~m 15 or without fi1t·ings 'of hardened rubber~r  t  "  4 014 10 -sheath contraceptives  ",,1'~ ',';" nil -other ' 12% 4°14·90 40 - 15 articles of matelualsof 20 heading no 4008 "','fi' 4015 10 ';of cellular rubber 55% 40159° --<other 12% '" " 4 0 - 16 401600 articles of apparel and 12% clothing aooessories (in· oluding gloves), for all 25 purposes, of ~sed rubber other anh~-dened rubber , 40 - 17 401 700 01h£r arncle&-op~ni ia% ", ' sed,rubber ~ll than :30 haimened ubber) ~ oltjding floojl 00 -ings and mats, erasers, gaskets, washers ',and other seals,inflatable articles 40 - 18 hardened rubilsr (for example, ebonlte) in all forms, including wasn and' so rap , articles of hardened rubber 401810 -hardened nibber, 'in a1lfo~,in· 111% eluding waste and scrap 401820 articles of hardened rub~'4!; , ra% '~'l  leather, articles of leather, manufactures of ftjr skins and artificial fur, saddlery and harness; travel goods, lilandbags and  sim'ilar containli!rs: articles of animal g~(01her than silk·worm gut) 5| heading      | sub-    ||--------------|---------|| pescription  |         || of           | goods   || rate of dutv |         || no          | heading || no          |         || 10           |         | articles of leat~; saddlery and harness; travel goods, hani)bags 'am> similar containers; articles of animal gut (o'l1ier than "silk-worm gut) notethis chapter does not cover :   25 similar sterile suture materials (a) sterile surgical, ci1~ut or (chapter 30); (b) articles of :apparel or clothing accessories '(except gloves), lined with furskin or _riifl$! furor tq which furakin or artificial fur is attached on tu0tl'tst:deexcept as more trimming (chapter 43); 30 (c) made up articles of netting (chapter 56); (d) articles of chapter m; (e) headgear or p_a11li thereof of chapter 65; ,'  -(f) whips, riging-crop;' or other article6 (chapter 66); '(g) cuff-links, '''''a('~s or-other imitation jewellery '(chapter 35 71);  (h) fittings 0; trimmings for harness, such as stirrups bits, horse bra,sses and,buc1des, separately pftsen:~ {gaderally section xv); (i) strings, sklils' for utumsor ihe like, or other parts of musi 40 c,al instruments-{cbapter 92);  (j) aa-ticlbs of aaapter 94 <~, ~~i lp:tpa and lighting fittings);   , (ie) a~jes of chapter ~(for example, toys, games, sports requisites); or 5 (l) buttons, pressfasteners, snap-faateners press-studl, button moulds or other parts of these goods, button blanks of cbapter 98 --_----, description of goods " aate ,of duty, heading no sub· heading no jo (2) (j) (3) , !+) 42 '01 articles of leather; sid· dlery and fi4rni$s ; travel goods, hi\n'dbags and simuaa gontalnus; articles of animal gtrr (otaer than silk-worm gut) , ~s% 80 4201' 10 ·suit cases, vanity cases, uil!cutlve cases, brief cases and vanity bags alllgrts 4201 'go ·other  craprer 43 manufactuftes of furskins ant> artiplcial fur25 headmg sub description of goods rate of duty no heading no (i) (2) (3) (4) 43'01 4301 '00 m-\nufactures of fult-12'% skins anot\ll tifioial fur  30 seci'lon ix wood and artic~es of wood; cork and articles of cork; manufactures of straw of !zparro or of other plaiting materials; baskftware and wfcdjr· work chapter 44 35 wood and articles of woodnotes  ~: , 1 ,this cdapter does not cover:   i (a) wood, in chips, in shavings, crushed, ground or powdered of 40 ~ kind u88cl primarily in perf\unery, in fib,am1acy, or for idmatieidal fungicidal or sin\:itar purposes;  (b) bamboos or other plaiting materials of chapter 14; "  , (e) wood, in chips, in shavings, ground or powdered, of a kind used' primarily in' dyeing or in tanning (chapter 14); ~(d) activated charcoal (chapter 38); ~ '\  \ _  '     , (e) articles of chapter 42; 5 \n articles of chapter 46; (g) footwear or parts thereof of chapter 64; -" qa) articles of chap, 66 (for example, umbrellas and walkingsticks and parts the~of); (i)' articles of :chapter 68; 10 (j) imitation jewellery of chapter 71; , ,  (k) articles of section ~ or  section xvn (for example, maehine parts, eases, covers, cabinets for machines and apparatus "and wheel-wrights' wares); (i) articles of section xvni (for example" clock cases and 15 musical instruments and parts (thereof) j (tn) parts of firearms (chapter 93); , '(n) articles of, chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);   (0) articles of chapter 95 (for example, toys, games, spo~ reo- 20 quisltes) ; '  (p) articles of chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood 2 in this chapter, the expression 'densifted wood' means wood which has been subjected to dlemicalor physlcaltreatment (being, in the case 25 of layers bonded togethw, treatment in excess of that needed to eilsure a good bond), and which has thereby acquired increased density or hardness :together with improved mechanical strength or resistance to chemi-,cal or elec~cal agencies - i, 3 'marine plywood' means plywood conforming to indian standard 30 ,speclftcation no is: 710-197~ 4 'aircraft plywood- means plywood conforming to indian standard specifications nos 18:709-1974 and is: 4659-1968 5, heading no 4410 appues also to articles ot particle board or similar board, fibreboard, laminated 'wood or densified wood this 35 heading however_ does not apply to tools in' which the blade, working edge, working surface or other working part is formed by &by of the "materials specified in note 1, to chapter, 82 !, '6 for ihepurposes of thi chapter and subject tonote 1 (f)' above, any ref~rence to 'wood' applies also to bamboo' aft! other materials of a 40 woody nature  rate 0£ ~uty heading sub-no heading description of goods no ii (r) (3) (4) 5 «-or 4401 '00 wood wool, wood flour 44'02 4402'00 railway:or tramway slee· pers (cross-ties), whe ther impregnated -'or not 10 15 20 wood, sawn or chipped leng-thwise, sliced or peeled, whethe& or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm vfneer sheets and sheets for plywood (whether 0& not spliced) and other wood sawn leng1hwise, sliced or peeled, whe· ther or not planed" san-ded or finger jointlid, ,of 1\ thickness not ex-ceeding 6 mm -35 | wood                 | (including     | strjps     ||----------------------|----------------|------------|| and                  |                |            || friezes              | for            | p\rquet || flooring,            | not            |            || assembled)           |                |            || continuously         | shaped         |            || (tongued, grooved;   | reba-          |            || ted,                 |                |            || chamfered,           |                |            || v-join·              |                |            || ted, beaded,         | moulded,       |            || rounded              | or             |            || the like)            |                |            || along any            | of             | its        || or                  | faces, whether | or         || not                  | planed, sanded | or         || finger-jointed -    |                |            || particle board and - | simi·          |            || lar                  | board          | of         || wood                 |                |            || or                   |                |            || orner                |                |            || ligneous'            |                |            || materi-              |                |            || als,                 | whetheit       | or         || agglomerated         |                |            || with                 |                |            || re-                  |                |            || sins                 |                |            || or                   | oher           | organic    || ding                 | substances     |            || +fog                 |                |            || 'i                   | 0 -            |            || plain                |                |            || particle             |                |            || b~                   |                |            |decorative veneers on any face - 440710 - insulation board add, hare! ~ and similar lamlnnrbd  ciiap1'd c5  "  ncatbia chapter does ilot· ceter: () footwear or garts of fe'etwear et chlipter 64; (ii) headgear or"'paris of headgear of chapter 65; or (c) articles of cbapter 95 (to!' example, toys, saaes, sports re- 30 quisi,  manufactures of straw, of esparto or of other plaiting materials; basketw are and wickerwork notis5 1 in this chapter, 'plaiting 'materials' means materlals in a state or form suitable for plaiting, interlacing or similar processers; it includes straw, osier or wjl~ow, bamboos, rushes, reeds, strips ot wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural _tile ftbrell, mono-10 filament and strip and the like of- plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, ",,, ' ;",  hose-hair, textile rovings at yarns, or monofilament and strip and the like of chapter 5 • ~  2 this chapter does not cov~'  ,  i,jiiiiii" 15 (a) wall coverings (chaper 48); ;,,-~-(b) twine, cord,age, ropes or tables plaited or not (chapter ,5 ); (c) footwear or headgear or parts thereof of chapter 64 or 61>; (d) vehicles or bodies for vehicles, of basketware (chapter 87); or (e) articles of chapter 94 (for example, fumiture, lamps and lighting fittings) heading sub-description of goods  rate of duty' no heading no manupacturesofstraw:of  esparto or of, other plaiting' materials; baske1ware and wicker-work  section x l?ulp of wood or of other fibruos cellulosic material;  waste and scrap of paper or paperboarp; paper and paperboard and articles thereof chapter 47 pulp of wood or of other fibrous cel;r,:~jlosjc material; waste and scrap of paper or pa~erbqard| rate          | of          ||---------------|-------------|| duty          |             || description   | of          ||             | ----------- || heading       |             || no           |             || 10            |             || sub-          |             || heading       |             || no           |             || (2)           |             || -            |             || --            |             ||               |             || ~---         |             || (1)           |             || ------        |             ||             |             || 470 (         |             || 00           |             || 47·           | (           || mechanical    | wood        || chemical      |             || wood          | pull'      || semi-chemical |             || woon          |             || pulp          | and         || of            |             || othel(,       |             || fibrous       |             || cellulosii :  |             || 11a'ferial   |             |47 02 ' 470200 waste and scrap of papek ~,% plus rs 2500 or' paperboard pf'"r tonne  chapter 48 20 ,  paper and paperboard; articles of paper pulp, of paper or of paperboard notes1 this chapter does not cover: (a~ pharmaceutical products (chapter 30); (b) stamping foils (chapter 32); (c) perfumed papers or papers impregnated or coated with cos~etics (chapter 33); (d) paper or cel'ulose wadding impregnated, coated or covered with soap or detergent, or with polishes, creams or similar prepara- 30 tions of chaptera4; (e) sensitised pape,r or p8j?erboard of chapter 37j (f) paper·r~inforced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer, of plastics, the latter constituting more than half the total thickness or articles of 35 ~  , , such materials, other than wall coverings of heading no 4814 (cmpter 39);  (g) articles of ~bapter 42 (for example, travel ,soods) ; , (h) articles of chapter 4~ (m::mufactures of plaiting material); (i) paper yarn or textile goods of paper yarn (section xi); 40 - (j) articles of chapter 64 or chapter 65; (k) abrasive paper or paperboard or paper or paperboardbacked mica (paper all:i paperboard coated 'nith mica powuer are however to be classified in this chapter); (l) metal foil back~d with paper or paperboard (section xv);   5 (m) parts and accessories of musical instruments (for example cards) of chapter 92; - (n) articles of chapter 95 (for example, toys, games, sports requisites) or chartt!l'" 96 ({or example buttons)  - 2 heading nos 4801 to 4805 include paper and paperboard which :i~: 10 have been subjected to calendering, super-calendering, glazing or similar  finishing, false water-marking or surface sizing, and also paper, /~ paperboard, cellulose waddinr and wehl-} of cdjulose flhres, coloured or  marbled throughout the mass by any method 'xcept where heading no 4803 otherwise requires, these headings 'do not apply to paper, paper-i'j brjard, cellulose wadding or webs of, cellulose fibres which have been otherwise processed for exemple, by cdatlng or impregnation 3 in this chapter "newsprint" ~can~ unco~ted  paper of a kind ured for the printing of newspilpers of which not l~s than 50 per cent by weight of the total fibre content consists of wood 20 fibres obtained'by a mechankal proc:esl'f, unsil~ed or very li~htly sized, havin~ a smoothness on each side not exceeding 200 seconds bekk, weighin~ not less than 40 grammes per square metre and not more thun 65 grammes per square metre ahd having ait ash content by weight not excpeding 8 per cent 'odd size newsprint' means newsprint which cannot 25 be used on a rotary printing press on account of its being non-standard , i in size and reject 'newsprint' means newsprint which cannot be used on a rotary printing press on account of numerous joints or crushed central core in it or is otherwise defective' 4 in this chapter, 'strawboard' means a board made' wholly or 3() predominantlv from partially cooked unbleached straw or bagasse or grasses or other agricultural residues or' a mixture of these 5 in addition to hand-made paper and paperboard, heading no 4802 covers only 'paper and paperboard made mainly from bleached pulp or from pulp obtained bya mcch~nical procea'! 35 6 in this chapter, 'kraft p1per and p~perb~arn' means paper and  paperbcard of which n"t less t~an 80' per cent bv weillht of the total fibre content consists of fibres obiajned by the chemical !rulphate or soda processe"s 7 paper, pape!'bo8id cl'jjulos(! waddin~ and webs of ctfllulose fibres 40 alu!werin~ to a description in two or more of the heading nos 4801 to  48'11 are to be clnssified ul"'der that one of such headings whkh occurs last in the numerical order in the schedl,11e - 8 excedt for the artic'es of headiri~ no 4814 or paper labjes of heading no 4818, paper, paperboard, cellulose wadding and articles thereof, 45 printed with motifs characters or pictorial representations, which are not merely incidf!ntal f,9 the primary use of the articles fall in chapter 49· |             | heading    | sub·    ||-------------|------------|---------|| description | of         | goods   || rate        | of         | duty    || no         |            |         || heading     |            |         || no         |            |         || ------      |            |         || -----       |            |         || (i)         |            |         || 5           |            |         || newsprint,  | in         | rolls   || sheets     |            |         || 480110    |            |         || odd         |            |         || sized       |            |         || and         |            |         || rt"ject     |            |         || 5%          |            |         || ~\          |            |         || 10%         |            |         || plus        |            |         || rs         | 75         |         || per         |            |         || tonne      |            |         || uncoated paper             | and                 | paper-   ||----------------------------|---------------------|----------|| board                     |                     |          || of'                        | kkind               | used     || for                        | writing,            | printing || or                         | other graphic pur- |          || poses,                     |                     |          || and                        |                     |          || punch                      | card                |          || stock                      |                     |          || and                        | punch               | tape     || paper,                     | in                  | rolls    || or                         |                     |          || , sheets, other than paper |                     |          || of                         | heading no         |          || 4801                      |                     |          || or                         |                     |          || 4803;                     |                     |          || hand-made                  | paper               |          || and                        | paperboard         |          |nil 480210 writing and printing ~j><:r containing 110t less than 75% by weight of pulp made from bagasse 480230 - unbleached and badami varieties of 10% plus rs: 575 per tonne 25  writing and printing paper of a subitance not exceeding 65 grammes per square metre - other : 480291 - ofa substance not exceeding 25 gra- jo%plus rs 1505 mmes per square metre per tonne 30 4bo!l·99· other: 10% plus rs 1205 per tonne 480300 - toilet or facial tissue 10% plus lb 1930 stock, towel or napkin per tonne stockand similar paper 35 of a kind used for house· hold oranitarypur-poses, cellulose wadd-ing and webs of cellu-5~s~~tf~:::ed:v61fi1~~ 40 ed,embossed, perfora ted, surface-coloureo, surfac~decorated or prjnted, in rolls of a ---------heading sub-description of goods rate of duty no heading no ~---- -------------------___-uncoated krait paper and paperboard, in roli$ or sheets, other than that of heading no 4802 or 4803 10 - k rafuiner of a substance 65 grammes per square metre or more : - ("antaining not less than 75% by weight of pulp made from bagasse - other 15 10% pluj ri 1585 per tonne - other kraft paper : nil - containing not less than 75% by weight of pulp made from bagasse 20 - other 10% pills rs 1585 per tonne - kraft paperboard 10% pluj rs 1585 per tonne other uncoated paper and paperboard, in rolls or sheets - unbleached homogenous board having a thicknessexceedins 050 millemeters and made out  of mixed waste papers with or without screenings and mechanical pulp but without any colouring matter being added thereto: 35 - in the manufucture of which sundrying process has been employed ~ - other 4805 19 ~20 480530 - base filter paper - pulp hoard, dupex boar<' and triplex board· ' - other paper and paper:hoard 4805'90 10% plus rs 525 per tonne nil to!)  ;, plnr r!i 830 per tonne 10% plus rs 1430 per tonne 48·06 45 , vegetable parchment, grease - proof papers, tracing papers and glassine and other gla-zedtransparent or translucent paper~ in rons or sheets   ,:::: __  --:"' __  ,ip- __________ • dc'scription of goods r~te of dllty  heading sub· no heading no ---__-(i) (4) ¥jog 10 g~proof pper 10% plus rs 1930 5 per tonne 4806120 -glassine and other glazed transpa-10% pllls ro; 1930 rrnt or tran!ll\lc~nt 'paper per tonne 4806 90 -other 10% fjlus rs 1930 per tonne 10 20 composite paper and paperboard (made by sticking flat 'layers' of paper or paperboard together with an adhesive), not surface- coated or impreg-nated, whether or not internally rein·' jo'orced, in rol1s or sheets ·paper and paperboard, laminated 10% plus rs '430 internally with hitumen, tar or asper tonne  phalt  ~other ·straw board, in the manufacture 10% of which drying process has been  emploved ·straw papt'r and other straw 10% plus rs 525 board, whether or not covered with per tonne 30 paper othf't than straw paper -other 4807·99 10% plus rs 1430 per tonne 3§ ~' paper and paperboard, ,corrugated (with or without glued' flat surface heets),  crf~peo, crinkled~embosseti' or perforatiid, in rolls or' sheet~, othee than that of heading no 4803 or 48·18 10% plus rs per tonne -conilgatl'!d paper aad paperboard whether or not perforated ·other 480890 10% plus rs j 430 45 per tonne description flf goods heading sub-n,) ilcading no  _-_-----__---- -- _-__------4e·1l9 5 10 q'\rbon paper, selfqopv paper and other copy-ing or transfer papers (including coated or im}lregnated paper for dupllc' ator stekcils or offset plates) whether or not printed, in rolls of a width exceeding ;l6 cm or in rectangular (ingluding square) she };ts with at least one side exceeding 36 cm in unfowed state 480910  c ~rboll iir 5imiiar copying papers 20 4b0920 -seli~c'/)py paper 48099o--0ther 325% 115 30 paper and paperboard, coatf:u on one or both sides with kaolin (china clay) or other inorga-nic substanc}·:s with or without a binder and winl no other ('dating, whether or not-5urfage-coloured, surfaoe-deoo-rated or printed, in rolls or sheets  10% plus rs 1505 per toune 4810 io -papf!r and papc-rboard of a kind used for writing, printing 01' olh(:r graphic purposes 35 -i8w :20 - kraft papf!rarid paperboard, other 10 % plus rs 1930 tl!an that of a killd userl for writing, per tonne printillg or othm- rraphic pur- poses 481090 - other pape~andpaperboard~ to % plus rs 1930 per tonne ,8 ii 'paper, paperboarj), cellu· 45 50 ' lose wadding and webs of cellulose fibres coated, impregnated, aovered, surfage·golou-red, surfacedfoorated or vrinted, in rolls or sheets, other than goods of heading no 4803, 4809 4810 or 4618 -------_  _  __ • _-----_--,- hl'lading sub-description of ~oods rate of dut\' no headillg (i) no --__----  _  _----, -----_  __  _- _---_ -------- -_'---_---__----_ 4811 jo - tul'l"ed, bituminised or asphaltt"d 10% plus rs 1430 5 p • per ann papcr~u"d per tonne 4811 qo --c'ummed or adhclive' paper and 10% plus rs lt30 paprrboard pet tonne 10 - paper and paperboard coated, impreglnled or covl'lred with plastic (excludil1g adhc!!ives) : nil , 481131 -electrk~lg  adc imulatillg paper or papl~board '481139 - other 10% plus rs t9~0 per tonue 15 481140 -paper and paperboard, coated, 10% plus rs hi30 ilupregllatcd or coverl'ld with wax, per tonne paraffin wax, stearin oil or glycerol 4811  go other 10% /jiru rs 1930 per tonne 20 481200 filter blocks, slabs a~d iq% plates, of paper pulp 48 13 4813 00 25 cigarette paper, whether 10% plus rs 1930 or not alit to size or in per tonne the form of booklets or tubes  , 4814:00 48·14 p~r tmlnt: wallpaper and 'similar 10% p/w ra 2500 wall ooverings:window transparenoies of paper so ilz% 48 15 4815 00 floor coverings on a base of paper or of paper-board, whether or not cut to size 35 carbon paper, self-copy paper: and other copying or trans-fer papers (other than rnose of heading no 4809), duplicator stenoils and offset plates, of paper whether or not put tjp in boxes i 45 other paper, pa11erboard, gellulose wadding and webs of oellulose fmres, out to size or shape 4817  10  -gwnrned or adhl'l!i~ paper in strips 10%1/114 rs 1430 or rolls  -' per tonne :""oards, not pwlcllcd, for pwlc1 card 10% plusrs 1430 machines, whothcl' or not in per tonne 50 strips _  - --- -----~--~------~--~------------------:--~---dc!icriptioll of good!! rate of duty 'a- heading no subheading no ---_----'_--- -- --_ ----(i) nil 481730 -braille paper 5 481740 --blotting paper " '" 1,9% plus rs' 1200" per tonne 10,% plus rs j400 per tonll~ to other articles of paper pulp,paper,paperboard, cellulose wadding or webs of cellulose fibres -"(,, '; --cartons, boxes, containers and"' ca~cs (including flattc:1lcd or folded boxes and flattened or folded cartons), wmther in'asecmblcd or wluscmbled c( ndition; 481811 -intcudcdfor packing of match iticks nil 20 4818 12 -·printed cartolls, ijo~cs, containers and cases, 'nil --made wholly out of kraft liner or kraft paper of heading no 4804 or cojtui&tcd paper anc1 paperboard and, boaw falling within subh~s nos  ,805" i, 4805 19 4807 ~91 ,480792 and 48i1  10 481813 -othcr printed cartolls, boxes and cases nil 4818 , 19 ~other 30 481820 - toilet t:ssucs, handkcrchjcf~ and 12% cleansing tissi1f:s of papct' -+llirgo ,- other --- -- -- _ ---- _ __ _- -- ___- -'' '" ,  chapter 49|             |       | printed books, newspapers, pictures and    | qther    | pro·                                   ||-------------|-------|--------------------------------------------|----------|----------------------------------------|| j5          | ducts | of                                         | the      | printing industry, manuscripl's, type- || scripts and |       |                                            |          |                                        || plans       |       |                                            |          |                                        | notes1 thi!: chapter does 1)ot co\'er:-(a) photographic negatives or' posithres on transparent bases (chapter 37); : '(b) mapa, plana or globes in relief, whether or not printed (chapter 90) ; (c) original engravings, prints or lithographs, postage or revenue stamps, stamp postmarks, ftrst-day covers, postal stationery or the like antiques of an age exceeding one hundred years or other articles (all of chapter 97) 2 for the purposes gf,~hapter 49, 'printed' also means reproduced by 50 means of a duplicating machine, produced under the control of a computer, embossed, photographed, photo-copied, tbennocopied or typewrlttea · r rate of duty heading sub-head-description of goods no ingno () | piunred                      | books,    | newspapers,    ||------------------------------|-----------|----------------|| piclures                     | and       |                || oo'her                       |           |                || products                     | of        | the            || paper                       |           |                || printing                     | industry; |                || manusclup1's, t'ypescll1pi's |           |                || and plans                   |           |                | section xi textiles and textile goods netzs1 this section does not cover: (a) goods of chapter 30 (for example, wadding gauze, bandqes and similar articles for medical~ aurglcal, dental or veterinary purposes sterile surgical suture materials); (b) sensitised' textiles of chapter 37;  (c) moeofilament of which ild¥ cross-seetional dimension exceeds 1 rom and strip and the like (for example, arwilclal' straw) of an apparent width exceeding 5 mm of plastics (chapter 39), or plaits or fabrics and other basketware and wickerwork' of such monofilament or strip (chapter 46);   (d) woven, knitted or crocheted fabrics, felt or nonwovens, 5 unpregnated, coated, covered or laminated with plastics, and articles thereof, of chapter 39; (e) woven, knitted or crocheted fabrics, felt or nonwovens, im- pregnated, coated, covered or laminated with l'ubber, and articles thereof,  of chapter 40; 10 (i) articles of textile materials (chapter 42); (g) products and articles of chapter 48 (for example, cellulose wadding);  (h) footwear or parts of footwear, gaiters or leggings or similar articles of chapter 64; (i) hair nets and other headgear or parts thereof, of chapter 65; 15 (j) abrasive-coated tt'xtile material and also carbon fibres and articles of carbon fibres (chapter 69) ; (k) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (chapter 70); ~o (1) articles chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or (m) articles of chapter 95 (for example, toys, games, sports requisites and nets) 2 (a) articles classifiable in chapters 50 to 55 or in heading no 5806 !:i5 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that ·one textile material which predominates by weight over any other single textile material (b) for the purposes of the above rule:-(i) gimped horsehair yarn (chapter 51) and metallised yarn (chapter 56) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classiflcetion of woven fabrics, metal thread is to be regarded as a textile material; 35 (ii) the choice of appropriate heading shall be effected by determining first the chapter and then the applicable headtn~ within that chapter, c:iisregardina any materials not classified in that chapter; (iii) when both chapters 54 and 55 are involved with any other chapter; chapters 54 and 55 are to be treated as a single chapterj (d) throughout thifl&1b,du1e, 'man-made fibres' me8d8 staple fibres and filaments of organic polymers produced by manufacturing process, either:-(i) by polymerisation of organic monomers, such as polyamides, polyesters pojyuj'e~hanes, or polyvinyl derivati'\ies; or 5 (ii) by chemical transformation of natural organic polymers (for example, cellulose, case~n, proteins or algae), such as viscose, rayon, cellulostt acetate, cupio'" or alginates the terms 'synthetic' and 'artificial' used in relation to fibres means: synthetic: fibres as defined ,at (i) artificial: fibres as defined at (ii) w the terms 'man made', 'synthetic' and 'artificial' shall have the same meanings when used in relation to 'textile materials'  (c) if the classification of a yarn or fabric cannot be determined under the foregoing clauses for the reason that two or more of the fol1owin~ fibres or yarns that is to say: _ j 5 (a) silk (including silk nail); , (0) wool; (e) cotton; ' ' (d) flax, jute and ramie; (e) synthetic' staple fibre or yam thereof and (i) artificial staple fibre'or 'yam thereof, are equal in weight, in any yarn or fabric, as the case may be, then such one of those fibres or" yarns as the case may be, the predominance of which would render such yam or fabric fall under that chapter or heading of this schedule which read with the relevant notification, if any, for 25 the time heidi in force issued under the central excise rules, 1944, attracts the highest amount of duty payable, shall be peemed to be predominant in such yam or fabric and accordingly, such yarn or fabric shall be deemed to fall under the applicable chapter or heading as the case may be ' 3 for the purposes of heading nos 5204, 5402, 5404 and 5505 and 5506 'sewing thread' means multiple (folded) or cabled yam:_ of a weight (a) put· up on supports (for example, reels, tubes) including support) not exceeding lo()() grams; hi' (b) dressed; and 35 (c) with a· final liz:: or "s" twist: ~"for the purposes of this section, 'high tenacity yarn' means yarn havmg a tenacity~ expressed in en /tex (centinewtons per tex) greater 1tjan the (ohewjng: ~ yam of nylon or other poiyamides, or 01 po1ydtcn, 40 6ocn/tex multiple (folded) or cabled yam of nylon or otfier' poiyamides or of polyesters 5sc!n/tex sitfale multiple (folded) or cabled yarn of vjscose rayeo 27cn/tex h 5 for the purposes of this seclion, 'l1lqdc up" means:-(a) cut otherwise than into squares or rectange1s; (b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or r; other working (for example, certain' dusters, towels, table cloths, scarf squares, blankets); «(,) hemmed or with roued edges, or with ii knotted fring!! at uny of 'die edps, but excluding fabrics, the cut edges of which bave been prevent ed from unrave11idg by whipping or, by other dple meaos; 10 (d) cut to size and having undergone 'j process of drawn thread wo  ~; (e) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textile;;; assembled in layers, whether, or not padded); i;) (f) kniued or crocheted to shape, presc,lted in : he form of a numb~r of items in the length 6 olapters 50 to 55 and, except where the context otherwise requires, chapters s6 to 60 do not apply to good') made up within the meanins of note '5 above cha'p'ters 50 to ss do not :jpply to goods 0 chaptcl'!i 56 to 59 7 the woved fabrics of cbapten 50 to s5 include fabrics consisting of layers of parallel textile yarns super-imposed on each other at acute or right angles these layers are bonded at the inter5ections of the varns by an a<ilesive or by tbenrutl bonding, 8 elastic products consisting of textile materials combined with rubber :2 5 lhr~ads are classified in this section 9 for the purposes of this scotion the' ~xpres$ion 'impregnated' ·includes 'dipped'  10 for the purposes of the section, the expression 'polyamides' in-' c1udes "aramids"; 311 11 in this section, the expression 'count' wherever it appears, means the size of grey yarn (excluding any,sizing material) expressed in english court, for multiple fold yarn, 'count' means the count of the basic single yarn where the count is in fraction, then, if the fraction is onehalf or more it shall be treated as one, and if such fraction is less than 35 one-half, it shall be ignored 12 for the purpose of determining the average count of yam in cotton hhrics, the reuowing rules sball apply, namejy:~ (a) yarn used in the borders or sejyedges shalj be ignored; ( b ) fqr multiple-fold yarn, the count of the basic sin8lc yam shall be taken nnd the ij1idjer of ends pet" 254 mm in the reed or tile number of ·picks per 254 mm, as the ca"c may be sh~l1 be m~ltip1ied by the number of plies in the yam; where there are basic single yams of different counts the count of the base siij&le yarn ~~ has the highest count shalt be taken to be ·the count of each basic single yam;  41 cc)1n the case of fabrics manufactured from cotton and other yarn the other yam shall, for the aforesaid purposes, be dcemcd to he cotton yarn; (d) where, there are yams of different couol$ in wra!p or weft or both, the coudt of the yam wi:iich has the hifest oount slid be takcll :to be the count of warp or weft, as the case may be; (e) the averaae count of such yarn (other than in the case of round mesh mosquito netting) siuill be othined by applying  following fol1dula, 5 namely:-(count of wrap x no of ends per 254 mm in the reed) + (count of weft x no picks per 254 mm)+(no of ends per 254 mm in the reed-no of picks per 254 mm) " the result being rounded off, wherever necessary, by treating any 10 fraction which is one balf or more as one, and disregarding any fraction which is less than one half; and (i) in the ca6e of round mesh mosquito netting, the average count of yarn shall be obtained by applying the following formula, namely:-" 15 (count of wrap x no of ends per 254 mm)+(count of weft x no of picks per 254 mm xl 4) ;-(no of ends ~r 254 mm) + no of picks 254 mm x 14 the result being rounded off, wherever necessaj4y, by treating any fraction which is one half or more as one, and disregarding any fraction whioh is less than one balf 20 13 (a) "waste yam (bard waste)" in case of yam of heading no 5002, 5201, 5301, 5303 and sub-beading as 550339 shall mean-(i) short lengths of such yam in tangled mass not capable of being disent8dl1ed wiiboot considemble labour; or (ii) short lengths not exceeding th~ metres of such yam even if they 25 are not ia the form of an entansled mass  (b) "waste yarn (hard waste)" in the case yarns of heading no 5104 or 550331 shah mean- (;) irregular in shape; (ii) loosely spun; 30 (iii) established by visual eramination add handling that the yam is incapable of being directly used for weaving into fabrics; and (iv) packed in gunny bags (c) "waste'" of sub-beading "nos 530210560711 shall mean-(i) a tangled mass of short length not capable of being disentangled 35 without considerable labour; or (ii) short lengths not exceeding 1;8" metres, ovea if they are not in the form of a tangled mass and not capable of being used in the manufacture of rope or cord 14 (a) products of chapters 58 to 63 containing two or more textile 40 materials arc to be reganied  consisting whody of that textile material which would be selected under note 2 above lor the classification of a product of olaptcrs 50 to 5s consisting of the same textile jdlilerials - (b) for the application ot this ru1e:-(i) in the case of textile products consisting of a base fabric and a pile or looped surface, no i1ccount s~ll be taken of the base fabric; (ii) in the case of embroidery, only the base fabric shall be taken 5 into account  chapter so silk| description             | of        ||-------------------------|-----------|| goods                   |           || rate                    | of duty   || sub-                    |           || no                     | heading   || 10                      |           || no                     |           || -_                      |           ||                       |           || _---                    |           || __---__------        |           || --                      |           || ----                    |           || (i)                     |           || 5                       |           || 0 -                     |           || 01                      |           || silk yarn and yarn spun |           || from                    | silk      || waste,                  | in        || or                      |           || in                      | relation  || manufacture             | of        || any pllociess           | is        || ly                      | carrled   || aid                     | of        || nil                     |           || 120                     |           || -not                    |           || containing              |           || or                      |           || contairwls              |           || dot                     |           || more                    |           || than                    |           || odcoo5ixdj             |           || by                      |           || weight                  |           || of                      | synthetic || staple fibre            |           || calculated on           |           || the                     |           || total                   |           || 6bie                    |           || qiil-                   |           || tcrlt                  |           || 500j!lo                |           || -containing             | more      || than                    |           || one-sixth               |           || by                      |           || riisperkiloll'am       |           || weipt                   |           || of                      |           || synthetio               |           || staple                  |           || filtn:                  |           || calculated on           |           || the                     |           || total                   |           || fibre                  |           || q)jl-                   |           || tent                   |           || nil                     |           || 5002                   | 5         || 002                     |           || 00                     |           || other                   | silk      || ing                     | waste     || yarn                    |           || (hard                   |           || waste) silk-work      |           || gut                    |           || nil                     |           || woven                   | fabrics   || of                      |           || silk waste            |           | ciiaffer 51 wool; fine or coarse animal hair no'l'i:s35 1 throughout this schedule:-(~) 'wool' means the natural fibre grown by sheep or lambs; (b) 'fine animal hair" means the hair of alpaca, llama, vicuna, camel yak, angora, tibetan, kashmir or similar goat8 (but not common goats), rabbit (including angon rabbit), hare, beaver, nutria or muskrat; and  (c) 'coarse animal hair' means the hair of animals 'oot mentioned· above, excluding brush-making hair and bristles and horsehair chapter 5) 2 in this chapter, the expression 'independent proceaaor' means a mjinufacturer who is engaged exclusively in the processing of  fabrics and who has no proprietary interest in any factory engaged' in the spinning of yam of wool or weaving of woollen fabrics   :~ in this chapter, the expression 'composite mill' means a manufac-5 turer who is engaged in the spinning of yarn of wool, or we~ving or processing of woven fabrics of wool with the aid of power and has a proprietary interest in at least two of such manufacturing activities 4 in relation to products of heac:jing no 510'7, milling, raising, blow- ing, tcnlering, dyeing or any other procc:ls or anyone or morc of the~ in processes shall amount to 'manufacture' \ -__-- -------__----_---- ----,------------ ------  -, -----heading sub-description of goods rate of duty no heading no   ---_  _  _ __  _- -  _----- -__----_  __  _---__  _---(i) (lz) ·(3) ----  -- -----~-----------5101 5101 00 wool; nor carded or com-i~%  sid' but scoured" ,    wool and bineor coarse animal hair, carded or ' combed  (including combed wool' lnfraq-ments and wool tops) ~rwool: per kilo-| 510211                       | ••                                 ||-------------------------------|------------------------------------|| only                          |                                    || carded                        |                                    || ,                             |                                    ||                             |                                    || kilo-                         |                                    || per                           |                                    || ri8·3                        |                                    || 0                             |                                    || fp1i1                        |                                    || ba                          |                                    || 8,30                          |                                    || gram                          |                                    || 51021~                       |                                    || - -'                          |                                    || catdect                       |                                    || and                           |                                    || ~bed'                        |                                    || (n,cltjding                  |                                    || -                             | combed                             || wool                          |                                    || in                            |                                   || tragmtmts                     |                                    || and                           |                                    || woel                          |                                    || tops)                         |                                    || '510890                      |                                    || -,-0tmr                       |                                    || 121)/"                        |                                    || 5                             |                                    || 1•0                           |                                    || 3                             |                                    || nil                           |                                    || !                             |                                    || i                             | ,                                  || yaknof                        | wool, in                          || relation                      | to                                 || facture                       |                                    || of                            | which                              || process                      |                                    || is                            |                                   || carried                       | on                                 || of                            | power                              || -not                          | contaming                          || "'0                           |                                    || than                          |                                    || one-sixth                     |                                    || by                            |                                    || weight                        |                                    || of                            |                                    || synthetic staple fibre (other |                                    || than                          |                                    || acrylic staple                | fibre)                            || the                           | total fibre content                || -containing-more              | than one-aixth                     || by                            |                                    ||  weight                      |                                    || of                            | synthetic                          ||  (ot6cr                      |                                    || than                          | acrylic staple                     || fibre)                        |                                    || c::al~ted                     |                                    || on the                        |                                    || total                         |                                    || fibrecon~t                   |                                    || nil'                          |                                    || 45                            |                                    || 51                            | os1l1                             || -~'                           |                                    || 0dier                        | than                               || wonteci,~                     |                                    ||  and                        |                                    || con-                          |                                    ||                              |  tainins synthetic staple :fibre' || (other                        |                                    || than'                         |                                    || acrylicstap1e fibre)          |                                    || in                            |                                    || the                          |                                    || form (,fwastes                |                                    || or                            | in                                 || the                           |                                    || form                          |                                    || o(fibrc                       |                                    || produced out                  | of                                 || snij!ig                      |                                    || ~;                           |                                    || other                         | '                                 |heading sub-no heading description of goods rat!" of duty no __----_----_  - _  __ _---_ __ __-__-----_--_  _  _----(i) ----------- ---------- --- _---_ ---_  _---nil 5 10 5104 510400 other yarn of wool; yarn of ,waste wool in· cluding shoddy and garnetted stock of' wool: waste yarn chard waste 5105 510500 yarn of fine or coarse 12~!o animal hair or of horse-hair (inciudi~g gimped horsehair yarn) nil 15 5106 510600 woven fabrics of wool, not subjected to any process 20 woven fabrics of wool subjected to me process of milling, raising, blow-ing, tentering, dyeing or any other process or any two or more of these processes nil 51°710 - woven fabrics, th~ following, namely --(/i) hair belting (b) shoddy blankets and blankets mode from indigenous wool (c) of width not exceeding 15 ems 30 -fabrk~ woven on handlooms : 510721 •• fabrics certified as 'khadi' by the nil khadi and village industries commission nil 35 5107,22 •• processed without the aid of power or steam nil •• procesfi('d with the aid of power by a factory owned by a re$utered handloom oo--operative society or any organisation set up or approved by govcrrunout for the purpose of dcn'\opment of handlooms 5 107 24 •• processed by an independent processor approved in this behalf by the government ofindia on the recom· mendation of the development comm issioui'l" forzhoudlooms, | rate                            | of                        | duty                     ||---------------------------------|---------------------------|--------------------------|| headin                          |                           |                          || sub-                            |                           |                          || -                               | g                         |                          || description                     | of                        | goods                    || no                             |                           |                          || heading                         |                           |                          || no                             |                           |                          || (rl)                            |                           |                          || (3)                             |                           |                          || 5                               |                           |                          || -fabrics                        | woven by a factory, other |                          || than                            |                           |                          || a                               |                           |                          || composite mill                  | and                       | proassed                 || by                              | an                        | independent procesaor:   || s10731 -                       |                           |                          || -melton                         | cloth                     |                          || (madeof~hoddy                   |                           |                          || yarn)                           |                           |                          || nil                             |                           |                          || nil                             |                           |                          || 10                              |                           |                          || si073~                         |                           |                          || -                               |                           |                          || -made                           |                           |                          || ofshood)' yarn,                 | ofvaluc'not               |                          || exceeding rupees twenty-five    | pc-r                      |                          || square metre                    |                           |                          || s10739 -                       |                           |                          || -other                          |                           |                          || 5%                              |                           |                          || -fabrics                        |                           |                          || woven                           |                           |                          || by                              |                           |                          || a                               | factory,                  |                          || other than a composite mill,    | and                       |                          || processed by a composite mill : |                           |                          || s10741 - --·melton cloth (made |                           |                          || of                              | shoddy yarn)              |                          || si0742 -                       |                           |                          || -made                           |                           |                          || ofahodd}' yarn,                 | of                        | value not                || exceeding                       |                           |                          || rs                             |                           |                          || rls                             |                           |                          || per                             |                           |                          || square me-                      |                           |                          || tre                             |                           |                          || s10749 -                       |                           |                          || -other                          |                           |                          || !ao                             |                           |                          || 8%                              |                           |                          || other fablics :                 |                           |                          || 510791                        | -melton                   | cloth (madeofahoddyyarn) || si079!l-                       |                           |                          || -made                           |                           |                          || ofsboddy                        |                           |                          || yarn                           |                           |                          || of                              | value n9t                 | 4s%                     || exceeding                       |                           |                          || rs!a5                          |                           |                          || per                             |                           |                          || square                          |                           |                          || metre                           |                          |                          || s10799 - - other               |                           |                          || si08                           |                           |                          || 510800                         |                           |                          || --woven fabrics                 | of                        | fine                     || coarse                          |                           |                          || animal                          |                           |                          || hair                            |                           |                          || or                              | of                        |                          || horsehair                       |                           |                          | chapter 52 cotton -notes1 in relation to products of heading nos 5203 and 5204, sizing, b ft - " "n'~rp;"'" 'i''''''~''''' 'ii~""'" •• ""'"j  ',- r d ,,'':-- "'ny on~  - " f e  mlno '  _ "'e, 't •• "yp"'h' - "l  1"6 v w  !!> , 0  " & c 01 ,nole 0 these: processes, or the conversion of a~y lorm of the said products into 35 another form oj such products shah amount to 'manufacture' the duty on sized yarn s~li be charged on the basis of its weight before sizing 2 in relaiion to products of :tleading nos 5206 to 5212, bleaching mercerising, dyeing,- printing, water-proofing~ shrink-proofing, organdie 40 processing or any other process or anyone or more of \hose processes shall amount to 'manufacture' 3 }i'or the purposes of sub-heading nos 520610, 520710, 520811 and 520821, the expression 'controlled fabrics' covers cotton fabri~s,-(a) which answer to the description of 'controlled dhoti', 'controlled saree', 'controlled long cloth', 'controlled shirting', or 'i 'controlled drill' as defined from time to time by the textile commissioner under the cotton textiles (control) order, 1948,  (b) for which maximum ex-factory prices have been specified by the textile commissioner under the said order and (b) which are not supplied by the factory in which they are 10 manufactured or processed to any industrial concern and if such fabrics are so supplied, the purchasing industrial concern certififil& that the fabrics so purchased by it shall be used exclusively for wearable purposes and not for any other purposes· 4 for the purposes of sub-heading nos 520620 and 520720, the ex- 15 pression 'specified drill' covers cotton fabrics,-(4) which answer to the description of 'controlled drill' as hefined from time to time by the textile commissioner under the cotton textiles (control) order, 1948, and (b) for which maximum ex-factory prices have not been specified by the textile commissioner under the said order 20 5 in this chapter, the expression 'inciependent processor' d'leans a manufacturer  who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn or weaving of cotton fabri~ , 25 subheading description of goods rate of duty heading no no (i) (2) (3) (4) --------  ----nil \ 520100 52 01 waste yarn (hard waste) (including garne'ited stock) go nil 52•02 520200 cotton, carded or com-bed 35 cotton yarn including sewing thread, not con-taining synthetic staple fibres nil 520310 -in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power nil 520g20-ln or in relation to the manufactul'f' of which ally process ill ordinarily carried on with the aid of powc-r and which is supplird in plain (straight) reel hanks, whether sinr1e or multiple fold 45 ---_- -- ___---_ -'--| dcacription          | of              ||----------------------|-----------------|| goods                |                 || rate                 |                 || g                    |                 || duty                 |                 || hoading              | sub-            || no,                  | heading         || no                   |               || (2)                  |                 || (3)                  |                 || 5                    |                 || 10                   |                 || -in                  | or              || relation             |                 || to                   |                 || the                  |                 || manufacture          | of              || which                | any             || cajtied              |                 || on                   |                 || with                 |                 || the                  |                 || aid                  |                 || of                   |                 || power                |                 || and                  |                 || which                | is supplied     || reel hanks,          |                 || whether              | single          || tiple                |                 || fold,                | purchased       || by                   |                 || a registered         |                 || handloom ro-opcratiw |                 || society              |                 || or                   |                 || aay                  |                 || orpniaation          |                 || !let                 |                 || up                   |                 || or                   |                 || approved             |                 || by                   |                 || the                  | government for  || the                  |                 || development          | ofhandlooms     || and                  |                 || payment              |                 || for                  |                 || which                | is              || chequ~               |                 || drawn                |                 || by                   | such co-opcra-  || tive society         |                 || or                   | organisation,   || a'!                 |                 || the                  |                 || case                 |                 || may be,              |                 || on                   |                 || it'!                 |                 || own                  | bank            || account:             |                 ||  nil                |                 || 5~os'                |                 || 3                    |                 || 1                    |                 || -                   |                 || of                   | counts          || exceeding 25         |                 || 20                   |                 || 5203'                | 32              || or                   |                 || counts exceed;ng 25  | but             || not                  |                 || excacding          |                 || 35                   |                 || 4'                   | 40              || paise                |                 || ljlus                |                 || 2                    |                 || '6f                |                 || paise                |                 || ~r                   |                 || oount exceeding      |                 || ~5                   |                 || ~5'                  |                 || 40                   |                 || paiee                |                 || j16u                 |                 || 5203'33              | -               || or                   |                 || counts               |                 || exceeding 35         |                 || but                  |                 || not                  |                 || exceedins           |                 || 45                   |                 || 4'40                 |                 || pule                 |                 || per                  | 25              ||                    | count aceecling || 35                   |                 || 5203'34              | -               || or                   |                 || counts               | exceeding 45    || not                  |                 || esceeding 55         |                 || 5                    |                 || 20                   |                 || 3'                   | 35 -            || 140'                 |                 || 80                   |                 || paise                |                 || piiu                 |                 || 30                   |                 || 3'                   |                 || 52                   |                 || paise                |                 || per                  |                 || coun                 |                 || t                    |                 || exc:reciing 55       |                 || 35                   |                 ||                    | in              || or                   |                 || in                   |                 || relation             |                 || to                   |                 || the                  |                 || ~nufac­               |                 || lure                 | of              || which                |                 || any                  |                 || prooc!'ls            | is              || oi'dina-             |                 || rily                 |                 || caltied              |                 || on                   | with            || power and supplied   |                 || in                   |                 || a                    | conn           || other                |                 || than                 |                 || plain                | (straight)      || hanks                | :               || 5                    |                 || 20                   |                 || 3'                   |                 || 41                   | -              || of                   |                 || counts               | not             || 25                   |                 || 2'                   | 20              || paise per            |                 || count                |                 || 5                    |                 || 2                    |                 || 03'                  | 42              || 'or                  |                 || mull                 |                 || ts                   |                 || cxocl"diog           | '25             || but                  |                 || not                  |                 || excec:di:ng 35       |                 || 52'                  |                 || 80                   |                 || paise;uu             |                 || 5,28                 |                 || paise                |                 || per                  |                 || countex~ng           |                 || 25                   |                 || 5                    |                 || 20                   |                 || 3'43 -              | of              || counts               |                 || exoeedinl35          |                 || 45                   |                 || heading                | sub-          ||------------------------|---------------|| no                    | heading       || description            | of            || rate                   | of            || no                    |               || ----__---_            |               ||                      |               || _-                     |               || -------               |               ||                     |               || -                      |               ||                     |               || ~-                     |               ||                      |               || ---------:------ |               ||                        |               || -                      |               || (i)                    |               || -----_                 |               ||                        |               || _                     |               || __                     |               || •                  |               || __--__--_            |               ||                        |               || -                      |               || _                      |               || •                     |               || _-----_-              |               || 5                      |               || nil                    |               || ie                     |               || cotfon                 | yarn          || sewing thread,         |               || confain-               |               || !ng synthetic          |               || staple                 |               || fiblles                |               || -in                    |               || or                     |               || in                     |               || relation               | to            || the                    | manufac-      || ture                   | of            || which                 |               || no process             | is            || ordina-                |               || rily carried on        | with          || of                     |               || power                  |               || -in                    | or ill        || ture                   |               || of                     |               || which                  |               || any                    |               || process is             |               || ordina-                |               || rily                   |               || carri~                 |               || on                     |               || with                   | the           || power:                 |               || 20                     |               || 5204'21                |               || -clnltaining          | cottoll       || l'76perkilogram        |               || staple                 |               || fibre                  | (not          || any                    |               || otmr                   | textile       || t~                     |               || proportion             | of            || fibn-                  | is            || more                   | than          || 40%                    |               || by                     |               || weight                 |               || of                     |               || th~                    |               || total                  | fibre content || its                   | 9'go          || nil                    |               || 5                      |               || 2                      |               || '06                    |               || 3                      |               || 0                      |               || 5205'                  | 00            || co'iton                |               || f                      |               || -\blucs,-              |               || (a)                    |               || woven, and             |               || (6)                    | not           || plwcess                |               || colton                 |               || fabrics                |               || (exclud-               |               || ing                    |               || fabrics                |               || rovered                | un-           || der                    | heading       || 52'                    | 09,           || 52'10                  |               || and                    |               || 52'                    |               || u),-                   |               || (a)                    |               || woven                  |               || on                     |               || looms                  | other         || tili\n                 |               || handlooms,             |               || and                    |               || 35                     |               || nil                    |               || 45                     |               || (6)                    |               || subjected              | to            || process                | of bleaching, || merceltising,          | dyeing,       || printing,              |               || waterproo-             |               || fing, shkink-proofing, |               || ollgowdie processing   |               || oil                    |               || any                    | otimr         || oil                    |               || any                    | two           || these                  |               || processes              | with          || the                    |               || i\jd                   |               || of                     | power        || steam                  |               || 5                      |               || 206                    |               || '10                    |               || -controlled            |               || fabrics                |               |5~06· 20 specified drill fifty per cent of the duty leviable under sub· heading nob 5206 31 to 5206, 39 and 5206'90 as the~ may be, depending upon th~ aver~ count of yarn in tm- fabric and the value per square mrtre of the fabric --__-- -------------------------• _  _,-| heading                         | sub·         ||---------------------------------|--------------|| no                             | heading      || d                               |              || !scription                      | of           || llate                           |              || of                              |              || duty                            |              || no                             |              || ---                             |              ||                              |              || __--_                         |              || ----------------                |              || ~fabrics,                       |              || in which the average            |              || count                           |              || of                              |              || yarn                            | is           || nil                             |              || 5~06·31                         |              || --of                            |              || value                           | not          || per                             | square       || 1'5°%                           |              || 10                              |              || 5                               |              || 2                               |              || 06'33                           |              || 2%                              |              || · ·or                           |              || value exceeding rupees          |              || five                            |              || but                             |              || not                             |              || ex~h:g                          |              || rupees six per                  |              || square metre                    |              || · ·or                           |              || value                           | e:eeding    || but                             | not          || seven                           |              || per                             |              || square                          |              || dktre                           |              || 3%                              |              || 15                              |              || -                               | ·of          || but                             |              || t"ot                           |              || exceeding                       |              || rupcu                           |              || eight                           |              || per                             |              || s·                              |              || uare                            | metre        || 3·5°%                           |              || 20                              |              || 5%                              |              || 5~06·37                         |              || -                               | -of          || but                             | not          || per square metre                |              || -·or                            |              || value exceeding rupees nine     |              || but                             | not          || per                             |              || iiquare metre                   |              || - ·or                           |              || value exceeding rupees ten but  |              || not exceeding rupees cleven _   |              || per                             |              || square metre                    |              || 5                               |              || 206                             |              || 38                             |              || -                               | -of          || value                           | exodcding    || but not excocding rupees twelve |              || per                             |              || square metre                    |              || 8                               |              || 01                              |              || 10                              |              || 30                              |              || ~06                            |              || 39                              | ••           || of                              |              || value                           | cxoof'dlng   || per                             |              || squart' metre                   |              || 5~06go                         | ':-oth~      || fabrics                         |              || 8%                              |              || 35                              |              || cotton fabrics (exclud-         |              || ing                             | fabrigs      || under                           | heading      || 5!z                             |              || 09,5                           |              || 2                              |              || 10                              |              || and                             |              || 5!z                            |              || 11),-                          |              || (a)                             |              || woven                           | on           || otiler                          |              || than                            |              || hand-                           |              || looms,                          | and          || 45                              |              || 50                              |              || "(b)                            | subjected    || to                              | tile         || oess                            | of           || meroerising, dyeing,            |              || printing,                       |              || waterproo·                      |              || fing,                           | shrink·      || lng,                            | organdie     || oessing                         |              || or                              | any          || process                         | or           || or                              | more         || prooesses,                      |              || witiiout                        |              || tile                            | aid of power || steam                           |              || __-__-----                    |              || description         | of             ||---------------------|----------------|| goods               |                || rate                |                || of                  |                || duty                |                || headin&             |                || no                 |                || sub-                |                || heading             |                || no                 |                || -                   |                || (i)                 |                || (3)                 |                || <i)                 |                || nil                 |                || -oontrollcd         | fabrics        || sli07·              |                ||                     | io             || 5                   |                || -specified          |                || drill               |                || sli07              |                || 2o                  |                || 10                  |                || fifty               |                || per                 | cent           || duty                |                || leviable            |                || under               | sub-           || heading             |                || nos sli0631       |                || to                  |                || ~06                |                || 39                  |                || and                 |                || 5206               |                || go,                 |                || as                  |                || the                 |                || case                |                || may be,             | depending      || upon                |                || the                 |                || average             |                || count               | of             || yarn                |                || in                  | the            || fa                  | bric           || per                 | square         || the                 | fabric         || 15                  |                || 5207               |                || go                  |                || --other             |                || twentv-five         |                || per                 |                || 20                  |                || c~nt                |                || of                  | the            || d                   |                || tty                |                || leviable under sub- |                || heading             |                || nos                |                || 520631             |                || to                  |                || slio639            |                || and                 |                || ,;206              |                || go,                 |                || &s                  |                || ,the case           |                || may                 |                || be,                 |                || depending           |                || upon                |                || the                 | average        || count               |                || of                  |                || yam                 |                || in                  | the            || fabric              |                || and                 | the            || per                 |                || square              | metre          || the                 | fabric         || 5                   |                || 2 -                 |                || 08                  |                || go                  |                || co'iton             | f abrios       || ing                 | fabrios        || under               | heading        || 52095210,5211   | and            || 35                  |                || jo                |                || (a)                |                || woven               | on             || and                 |                || (b)                 |                || subjegtfd           |                || to                  | the            || pro-                |                || cess                |                || of                  |                || bleaching,          |                || mer-                |                || cerising,           |                || dyeing,             |                || prin-               |                || ting,               | waterproofing, || shrink              | -              || organdie            | processing     || or                  | any            || process             |                || or                  |                || al\'y               |                || two                 | or             || of                  |                || n"iese              | processes      || -processed          |                || without             |                || the                 | aid            || or steam:           |                || 45                  |                || 520811             | -              || -controlled fabrics |                || sliob19 -          |                || -ather              |                || ~o                  |                || 55                  |                || nil                 |                || twenty -            | fiv(:          || cent                | of             || leviable under sub- |                || heading             |                || nos                | ,5206         || 31                  |                || to                  |                || 520639             | and            || ,;206              |                || go,                 |                || as the case         |                || may                 |                || be,                 |                || depending           |                || upon the            | average        || count               | of             || fabric              |                || and                 | the value      || per                 | square metre   || the                 |                || fabric              |                |---------___- - ------~--------_ --- -- - -- ---------heading sub-description of good!1 rate of dutr no h~ading no --------__------(i) ------ -----~ ---_--------------_-- processed with· the aid of power or steam: nil si0821 - -controlled fabrics 520822 - -processed by an independent processor approved in this behalf by the government of india on the t'ccommendatioll of the development oommissioner for handlooms forty per cent of the duty leviable under sub-10 heading nos 5206 31 to 520639 and 5206 go, as the case may be, depellding upon the avcragt: count of yanl hi the '5 fabric and the value per square metre of the fabric nil 20 520823 - -processed by a factory owned br a registered handloom co-operative society or any organisation set up or approved by the government for the purpose of development of handloomll  duty leviable under 25 sub-heading nos 520631 to 520639 and 5206,90, as the case may be, depending upon the average count of so _ yarn in the fabric and the value per !lquare met~ of the fabric  co'rron fabrics,-35 (a) woven, (b) subjected to the pro-cess of bleaching mer-cerlsing dyeing, printing, water pr<x>fing, shrink-proofing organdie processing or any oriier process or any two or more of these processes, 45  (c) containing (i) cotton and (ii) polyester staple fibre (whether or not | rate                           | of         ||--------------------------------|------------|| duw                            |            || heading                        |            || no                            |            || 113                            |            || ,                              |            || '~1                            |            || "--"-"-'---"';:                |            || sub·                           |            || heading                        |            || no                            |            ||                               |            || ,                              |            || d(:scl'iption                  | of         || -                              |            || (!z)                           |            || (i)                            |            || (3)                            |            || ________                       | 0_0        || 5                              |            || 10                             |            || (d)                            |            || in                             | which      || tion                           | of         || fibre                          |            || or                            | filament   || yarn                           |            || or                            |            || both                           | is         || ''man                          |            || 40%                            | by         || the                            |            || toti\l                         | fibre     || tent                           | '          || -not                           |            || contttining polyester filament |            || yam:                           |            || sg09° 11                       |            || -·of                           |            || value                          | not        || ex~ing                         |            || rupees                         |            || twenty-five per square         |            || metre                          |            || nil                            |            || 5209012                        | ••         || of                             |            || value exceeding                |            || rupees                         |            || twenty-                        |            || rs                            |            || 160 per squhe                 |            || five                           | per        || ~uare                          |            || metre                          |            || metr'!                        |            || -containing                    | polyf'ster || 5                              |            || 20                             |            || 9                              |            ||                                | 0          || !z                             | i          || --ofvalue                      | no         || t                              |            || exceeding                      |            || rupees twell                   |            || t                              | y-         || five                           | per        || square                         |            || mcotre                        |            || nil                            |            |5!zog°!z2 - -of value ;!xct::eding rupees twenty-8% plus rs 160 per five per square metre square metre cotton fabrics-(a) woven (b) subjected to the pro-cess of bleaching mer-cer-ising, dyeing, print-ing, ' wi\terprooflng, shrink-proofing,or-gandie 'processing or any other process or any 1wo or more of these processes, (c) containing (i) , cotion (ii) polyester 0 staple fibre, and (iii) ramie or anvone or more u,tifi· cial staple frblle (not containing any other textile material), and (d) in which the propor· , tion of polyester staple fibae is, more than 40% by weight of the, total fibre content, nil 5~uoo10 -of value notexceading ~pees twentyfive per square metre' s!zlo0 20 -oevalue exa~ing rupees twenty- 4% plus its 160 per fivf:: per square metre ' square metre ___ ~ __ - ___ ---"r--·-----~ -__---l\ate of ·"tl~ heading' sub-~rjption of' goock no  -heading -- no ----__---__--- _------~s) i - ,   ~--~------ --cotion fabrics,-8% plus ra 160 per 5 (0)1 w()ven~ ':'l( "<!uare metre (b) &ubjeelte;d to ti:i~' pro· cess of bleaching, ¥br· oelljsing dyeing,  i'llint· ing,' waterproofing, 10 shlunk-proofingj   or· gandie pllocessing or any o'illeb proobss oil a"n two or more of these processes, 15 (e) containing (i) cotton, and (ll)polyesterstaple fibre, and f (d) of value exceeding rupees twenty -five per  squ o\re metre 5l ' 12 cotton fabrics, covered n: in heading nos 5~og 5210 and 5211,-(a) woven on handlooms, and (6) subjected to the no· cess of bleaching, mer· 'oerising, dyeing, prl'nt· lng, waterproofing, shrinkproofing, or· bandie processing or any other process or any two or moae of the&e processes, by "-fj\ctory owned by a re-grsteaed handloo~ co-operative soc~ety or any organisation set up or approvedb" the government for the purpose'  of develop· ment' of handlooms  yarn of vegetable textile fibres:, paperyarn, woven' 45 faijrics' of such yarns| heading     | sub-   | description    ||-------------|--------|----------------|| of          |        |                || goods       |        |                || rate        | of     | duty           || no         |        |                || beading     |        |                || no         |        |                || ---         |        |                ||          |        |                || _---_       |        |                ||             |        |                || -           |        |                ||           |        |                || _          |        |                || --         |        |                || -           |        |                || ---_        |        |                ||          |        |                || -           |        |                || -----       |        |                || --          |        |                || "          |        |                || (i)         |        |                || (il)        |        |                || (3)         |        |                || (4)         |        |                || so          |        |                || __         |        |                ||           |        |                || _-          |        |                || 53'01       |        |                || 1ijax      |        |                || fibre;      | flax   | yarn           || 53          |        |                || 0           | 110   |                || -flax fibre |        |                || l!l%        |        |                || 53          |        |                || 0           | 1'20   |                || ,-waste     |        |                || yam         |        |                || (hard       | waste) | of             || nil         |        |                || -----      |        |                ||           |        |                ||            |        |                || deacription                       | of                     | goods                | rate                        ||-----------------------------------|------------------------|----------------------|-----------------------------|| ofduty                            |                        |                      |                             ||                                  |                        |                      |                             || headin                            |                        |                      |                             || n'"                               |                        |                      |                             || 0,                                |                        |                      |                             || sub-                              |                        |                      |                             || heilding                          |                        |                      |                             || no,                               |                        |                      |                             || (i)                               |                        |                      |                             || ----                              | ----------           |                      |                             || -~-----------                   |                        |                      |                             || 5                                 |                        |                      |                             || -in                               | or                     |                      |                             || in                                |                        |                      |                             || relation to the manufacture       |                        |                      |                             || of                                |                        |                      |                             || which                             |                        |                      |                             || any'~                             |                        |                      |                             || is                                | ordinarily             |                      |                             || carried on                        |                        |                      |                             || with                              |                        |                      |                             || the                               |                        |                      |                             || aid                               |                        |                      |                             || of                                | power:                 |                      |                             || 53°                               |                        |                      |                             || 1                                 |                        |                      |                             ||                                   |                        |                      |                             || '3                                |                        |                      |                             ||                                   | 1                      |                      |                             || 5'                                |                        |                      |                             || 5 paise per count                 |                        |                      |                             || per kilogram                      |                        |                      |                             || io                                |                        |                      |                             || - -not containing                 |                        |                      |                             || or                               | contaming not          |                      |                             || more than one-sixth by weight     |                        |                      |                             || of                                |                        |                      |                             || synthetic staple fibre calculated |                        |                      |                             || on· the total fibre content       |                        |                      |                             || nil                               |                        |                      |                             || 53'02                             |                        |                      |                             || 20                                |                        |                      |                             || 5301'                             | 32                     | -                    |                             || -contair$g                        | more                   |                      |                             || than                              |                        |                      |                             || one-sixth by ri,                  | 18                     |                      |                             || per                               |                        |                      |                             || kilo·                             |                        |                      |                             || weight                            |                        |                      |                             || of                                | synthetic staple fibre |                      |                             || gram                              |                        |                      |                             || calculated                        | on                     | the total fibre eon- |                             || tent                              |                        |                      |                             || 530                               |                        |                      |                             || i                                 |                        |                      |                             || '90 -                             |                        |                      |                             || -other                            |                        |                      |                             || yarn,                             | twist                  | and                  | thread,                     || jute                             | (including             | bimli-               |                             || l?atam                            |                        |                      |                             || jute                              | or                     |                      |                             || ~sta                              |                        |                      |                             || fibre)                            |                        |                      |                             || or                                |                        |                      |                             || other                             |                        |                      |                             || textile                           |                        |                      |                             || bast'                             | fibres                 |                      |                             || ''                               |                        |                      |                             ||                                   |                        |                      |                             || ~                                 |                        |                      |                             || 5302'                             |                        |                      |                             || io                                |                        |                      |                             || -waste                            |                        |                      |                             || nil                               |                        |                      |                             || ri,                               | 660                    |                      |                             || per tonne                         |                        |                      |                             || 53                                |                        |                      |                             || 02                                | '20                    |                      |                             || nil                               |                        |                      |                             || in                               | or                     | in                   | relation to the manufacture || of                                |                        |                      |                             || which                             |                        |                      |                             || any process                       | is                     | ordinarily           |                             || carried on with the aid           |                        |                      |                             || of                                | power                  |                      |                             || ·other                            |                        |                      |                             || 53                                |                        |                      |                             || 02                                |                        |                      |                             || '90                               |                        |                      |                             | ramie fibre; ramie yarn5303'10 -ramie fible nil 53°3'20 -waste yarn (hard waste) of ramie ·ih or in relation to the iditnufaeture  of which any process is ordinarily carried on with· the aid of power: 53°3' 31 - -not containing any synthetic staple re i '00 per kilofibre gram 35 53°3' 32 - -comainingramie and polyesw staple rs, 4- per kilogram fibre (not containing - any other textile material), inwhich the proportion of polyester staple fibre is more than 40% by weight of the total fibre content 53034 3~ - -other rs 10 per kilogram 53'04 5304"00 yarn of other vegetable i~% textile fibres; paper yarn 58'05 5305'00 woven fabrics of flax 15% 45 woven fabrics of jute (in-cluding bimlipatam jute ()r mesta f1bre)or of other textile bast  fibres 50  | description                     | of                              ||---------------------------------|---------------------------------|| goods                           |                                 || rate                            |                                 || of                              |                                 || c;hity                          |                                 || heading                         |                                 || sub-                            |                                 || no                             |                                 || beading                         |                                 || no                             |                                 || (3)                             |                                 || (4)                             |                                 || (i)                             | (lit)                           || ------                          |                                 || 53                              |                                 || 06                              |                                 || '10                             |                                 || 5                               |                                 || -in                             | or                              || n"                              |                                 ||  1                             |                                 || of                              | which                           || carried                         |                                 || on-wit the aid                  |                                 || of                              |                                 || powc'l'                         |                                 || -other:                         |                                 || 53                              |                                 || og                              |                                 || -                               |                                 || litl                            |                                 || 10                              |                                 || -fabrics damaged                | or                              || sub-standard,                   |                                 || nil                             |                                 || not exc:eeding 92 ems in length |                                 ||                               |                                 || -other                          |                                 || rs 660                         |                                 || per                             |                                 || tonne                           |                                 || 53                              |                                 || 06                              |                                 || ·                               |                                 || lit                             |                                 || 9                               |                                 || wo'ftn                          | fabrics                         || 53'07                           |                                 || 15                              |                                 || 20                              |                                 || _containing                     |                                 || (i)                             |                                 || ramie                           | and                             || {ii}                            |                                 || polyes-                         |                                 || ter                             |                                 || ata:p~                          |                                 || fibre,                          | whether                         || containing cotton               | or                              || more                            | of                              || artificial                      |                                 || staflc fibres                   |                                 || (not containing any ot          |                                 || er                              | textile                         || inaterlal),                     |                                 || the                             | ljroportion                     || ester' staple                   |                                 || bre                             | is                              || 40%                             |                                 || by                              |                                 || weight                          |                                 || of                              |                                 || the                             | total fibre                     || content:                        |                                 || 5307'                           |                                 || ii                              |                                 || -of                             |                                 || value not exceeding             |                                 || rupees                          |                                 || 5%                              |                                 || twenty-·five                    | per                             || 5307'                           |                                 || i                               | lit                             || -of                             | value ex:eeding rupees twenty- || 5%plul                          |                                 || ri                             |                                 || q                               |                                 || per                             |                                 || five                            |                                 || l~                              |                                 || square metre                    | square metre                    || !:i                             |                                 || 5                               |                                 || 53°7'90                         |                                 || 53'08                           |                                 || 53                              |                                 || 08                              |                                 || '00                             |                                 || -other                          |                                 || 10%                             |                                 || 0                              |                                 || -woven                          | fabrics                         || llit%                           |                                 || yarn                            |                                 || and                             |                                 || other                           | vege                            ||  table                         |                                 || textile                         | fibres                          || ----_                          |                                 || __                              |                                 || _--------                      |                                 || i!                             |                                 | ciiap'l'eb " man-made filaments  not,ds1 heading nos 5402 and 54,04 do not· apply to ~ynthetic or art11lcial filament tow of chapter 55 2 for the purposes of heading nos 5403 and 5405, the denier of 35 textured yarn shall be determined in the manner specified below, name-~~ -(i) 90 metres of yam shall be measured off using a warp reel ensuring just sufficl~nt tension during reeling to remove the crimp but not to stretch the yam 40  1 (it) the said 90 'metres of yam shall then be weighed on a precl - sion balance and the weight in grams noted (iii) the aenier of such yarn shall tliereafter be calculated by multiplying the weiaht noted under cl~ (ii) iby 100 (iv) in the case of supplied textured yarn, the denier so calculated under clause (iii); shall be divided by th~ n!jdlber of' plies contained, in such yarn so as to arrive at the denier cd single ply yarn 3 in relation to produc!ts of heading nos 54:09, 5410, m11 and 5412, 5 bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-"esistant processing or any other process or anyone' or more of these processes shall amount to 'manufacture' 4 in this chapter, 'waste' means wastes arising in or in relation to the manufacture of filament yarns 10 heading sub-description of goods rate of duty no lkeading no (i) (r)' (3) (4) 54,01 waste; 15 5401 jo - -of synthetic filaments re 9 per kilogram or 50% whichever is leu 540 1ro -of artificial filaments re i per kilogram go 54·0 r synthetic filament yarn and sewing thread in-cluding  synthetic monofilament of less man 60 deniers, not tex-tured -of polyamides: 25 540211 ; -750 deniers and below rs  6160 per kilogram 540212 - -above 750 deniers rs 7 15 per kilogram 54002 !:to - -of polyester rs 7370 per kilogram -other: go morl9~ - -below 30 deniers rs  6160 per kilogram 85 540!z··92 ' - ·so denier! and above hut below 75 rs 53go per cicnien kilogram 54or9!j - -75 deniers and above· but below 100 rs g8 50 per kilo- deniers gram 540294-- -100 deniers and above but not above ri3o80 per kilo-750 deniers gram 5402 95 - -above 750 deniers rs 550 per kilogram ·macun sub- description 'cd'goods kate of duty nb i headidg no tl> (2) (3) ·(4) --_  _ _---sf,03 s\'ntiletlo,fllamen1' yarn 5 including synmetlc monofilament of less than 60 deniers textur· ed - of poly~ midcs : 10 5403 11 - 750 deniers and below rs 6160 per 'ki'lopm  5+03· ijz •• above 750 deniers rs 7 15 per kilogram 540320 - or polyester rs 73  70 per kilo-15 gram  5403·90 - other rs 9900 per kilgram 54·04 artificial filament yarn and  sewing tii-20 re~ ·incltjd1bro altn-flof monofllam£nt of' tess man· 60 deniers, not textured - of qelluloie acetate : 25 5404 11 •• below 75 deniers ri 1373 per kilogram 5404"·12 ·75 dc:rniorsandabove butbclow 100 ri 1030 per kilodeniers gram 1)40 4 13 - - 100 deniers and above hilt below 120 rs7 66 pcr kilo-80 deniers sram 5404 14 •• 120 dcmicrs and above but below 150 rs 528 per daniers gram kilo-5404· 15 •• 150 dc:nicrsand above but below 350 rs  493 per kilodeniers gram 35 5404 16 - 350 deniers and aboyf but not above rs·3·72 per kilo-110'0· deniers gnaa mq4·17 •• above· uoo dar:aiers rs 282 per kilo-i gram •• other j: 5404 21 ··below 75 ~ rs1883 per kilo- 40 grain | -~-                  | ~,----------   ||----------------------|----------------------|| heading              | sub-                 || no                  | headirig             || description          | of                   || dllty                |                      || no                  |                      || -----_             |                      || __                   |                      ||                    |                      || _--------            |                      || -------              |                      || ---_                 |                      ||                    |                      || _----                |                      || (i)                  |                      || (3)                  |                      || (4)                  |                      || --'---               |                      ||                    |                      || --                  |                      ||                   |                      || ---~-----~~-        |                      || ------             |                      ||                    |                      || ----                 |                      || 5                    |                      || 5404 llll - -       | 75                   || df"llicrsand above   | but                  || beh>w                |                      || 100                  |                      || rs 1                |                      || ii                   |                      || ll3                 | per                  || deniers              |                     || 5404 ll3 - - 100    |                      || deniers              | and                  || 120                  |                      || rs                  | 877                 || deniers              | kilogram             || 10                   |                      || 5404ll4 - -         | illo                 || and                  | above                || but                  | below                || is0                  |                      || deniers              |                      || rs                  | 726                 || gram                 |                      || rs                  |                      || 620                 |                      || per                  |                      || kilo-                |                      || gram                 |                      || 5404                | ll5                  || abovc               |                      || but                  |                      || below                |                      || ,                    | 350                  || deniers              |                      || rs                  | 418                 || per                  |                      || kilo-                |                      || gram                 |                      || 540426              | - -                  || abovc               |                      || but                  |                      || below                |                      || i joo                |                      || deniers              |                      || 5404                 |                      || lli                 | - -                  || above 1              | too                  || 15                   |                      || rs 222             | per                  || gram                 |                      || 54                  |                      ||                      | 0                    || 5                    |                      || rs 1883 ptr kilo- |                      || gram                 |                      || llo                  |                      || 54                   |                      || 0                    |                      || 5                   |                      ||                      | 00                   || art                  |                   || incluoing            | artificial           || monofilament         | of                   || less                 |                      || tl:tan               |                      || 60                   |                      || deniers,             |                      || textured             |                      || 54                  |                      || 06                   |                      || syntiietic           | monofilam            || of                   |                      || 60                   |                      || deniers              | or                   || mo                   | re                   || and                  |                      || of                   |                      || which                |                      || no                   | cross-               || sectional            |                     || exceeds              |                      || i                    |                      || mm:                  |                     || strip                |                      || and                  |                      || the                  |                      || like                 |                      || (for                 |                      || example,             | artificial           || straw)               | of                   || textile              | materials           || an                   | apparent             || ex8eeding            |                      || 5                    | mm                  || - monofilament:      |                      || nil                  |                      || 540611 - -          |                      || of                   | high-density         || polvethylene         |                      || 35                   |                      || nil                  |                      || 5406                |                      || iii                  | - -                  || ofpoiypropylene      |                      || rs                  | 99                   || pt'l'                |                      || kilogram             |                      || 14                  |                      || 06                   |                     || 19                   | - -                  || other                |                      || 5406                |                      || ~~                   |                      || -                    | other                || rs                  | 99 per               || kilogram             |                      || 54                  |                      ||                      | 0                    || 7                    |                      || 45                   |                      || 54                   |                      || 0                    |                      || 7,00                 |                      || artificial           | monofilament         || rs                  |                      || 188:{ pt:r          |                      || kilogram             |                      || of                   | 60                   || and                  | of                   || cross-               |                      || seotional            | 'nj"aension         || excei'j)s            |                      || 1                    |                      || mm;                  |                      || strip                |                      || and                  | the                  || pie,                |                      || artificial           |                      || stran)               |                      || of                   |                      || artificial           | textile              || erials               | of                   || width                | not                  || smm                  |                      || heading                         | sub-              ||---------------------------------|-------------------|| no'                            | "heading          || dc-cription                    |                   || of                              |                   || goods                           |                   || rate                            |                   || ofduly                          |                   || no                             |                   || (1)"                            |                   || (2)                             |                   || (3)                             |                   || (4)                             |                   || ~08                            |                   || 5408                           |                   || 00                              |                   || fabrics                         | of                || 5                               |                   || mentyarn                        |                   || (including                      |                   || fabrics obtained                |                   || from                            |                   || materials                       |                   || of                              | ,heading          || nos                            | 5405,5406        || 07)                            |                   || nil                             |                   || ca)                             |                   || woven,                          | and               || 10                              |                   || (6)                             |                   || not                             | subjected         || to'any                          |                   || process                         | -                 || 54·09                           |                   || fabrics                         | of                || ment                            | yarn              || (including                      |                   || 15                              |                   || fabrics obtained                | from              || materials                       |                   || of                              | heading           || nos                            | s4·06and          || rco~utex                      |                   || oluding                         | fabr cs           || under                           | heading           || 12)-                           |                   || (a)                             |                   || woven                           | on                || 20                              |                   || tha~,                         |                   || handlooms,                      | and               || (6)                             |                   || subjected                       | to                || p~o-                            |                   || cess                            | of                || lng,                            | printing,         || shrink-                         |                   || proofing,                       | tentering,        || 25                              |                   || heat                            | setting,          || resistant                       |                   || processing                      |                   || or                              | any               || or                              | any               || 3                               |                   || 0                               |                   || these                           | proc'esses        || "me                             |                   || aid                             | of                || steam                           |                   || 5409                           |                   || 10                              |                   || -or                             |                   || value                           | nqt               || nil                             |                   || per                             |                   || square metre                    |                   || 540920 "-of value exceeding    |                   || i1;ipccs                        |                   || thrcb                           | but               || 35                              |                   || not                             |                   || acceding                        |                   || ru~                             |                   || nine                            |                   || per                             |                   || squarc~                         |                   || 540930                         |                   || -of                             |                   || value exceeding rupees nine     | but               || nil                             |                   || not                             | cxccading· rupees || ~cwqlltecn                      |                   || 4                               |                   || 0                               |                   || per                             |                   || square                          | metre             || m09, 40                         |                   || -of                             |                   || value exceeding rupees scvmteen |                   || nil                             |                   || but                             | not               || per square metre                |                   || 5409'                           |                   || 50                              |                   || -of                             |                   || valup exceedinj                 |                   || ~                              |                   || twenty                          |                   || nil                             |                   || 'but'                           | not               || exceeding                       |                   || rupees                          | twenty-           || 45                              |                   || five                            | per               || 540960                         |                   || -or                             |                   || value                           |                   || ~ng                             |                   || roped                           | twenty-           || nil                             |                   || ,                               | five              || per                             | liq'uare          |_  _ • _,----,-'---"  _-------------heading sub-description of goods rate of duty no heading no  --__-----"',,:;",---- ----(2) (3) (4) 54' ro 5 10 fabrics of man-made fila-ment yarn (including f o\biucs obtafned from materials of heading nos 54·06 and 54·07 but ·excluding fabrics cove-red under hei\ding no~ 54· 12)-(a) woven on looms other than ha~ looms, and 15 20 (b) subjected to the pro-cess of bleaching, dy;eing, printing, sar-tnk-proof,(ng, tentering, heat-setitng, crease-resistant processing or any other j;lrocess or any1wo or more of these processes, with-out the aid of power or stfam nit 5410 10 - processed without the ulic of machines nil 5410'20  proc~ssed with the lise of machines 54· ii 35 f ablucs of man-made fi-lament yarn (including fabrics obtained from materials of heading nos ,,406 and 547 but exclud-ing fabrics covered under he\ding no 54' hz)-(a) woven on 'ha~dlooms, and 45 (b) su~jectej) to the pro-cess of bleaching, dyeing, printinc, shr-ink-pr,oofing, tentering, heat-setting" crease- resrst an]' processing or any o'rher process or any 1wo or more of these pr(xmsses processed without the aid of power or steam: 50 51-11 '11 processed without the usc of nil machines 5411  12  processe<iwith the use of rnachil',(,s nil _  _---_ __  ___ 0-__ -_-| rate                       | of            | duty             ||----------------------------|---------------|------------------|| -----------                |               |                  || hf'ading                  | sub-          |                  || description of goods       |               |                  || no                        |               |                  || heading                    |               |                  || no                        |               |                  || (i)                        |               |                  || (3)                        |               |                  || 5                          |               |                  || --processed                | with          | the              || steam                     | :             |                  || nil                        |               |                  || 10                         |               |                  || 5411                       |               |                  || '!;ll                      |               |                  || --pj"oce8&cid              | by            |                  || a                          |               |                  || factory                    |               |                  || owned                      | by            | a                || state                      | government    | handloom         || development                |               |                  || corporation                | or            | an               || apex                       |               |                  || handloolll co-operativf'  |               |                  || s0-                        |               |                  || ciety approved, in         | either        | cas",            || this                       |               |                  || ~lf                        |               |                  || by                         |               |                  || governmen                  |               |                  || t                          |               |                  || ofindia                    |               |                  || on                         | the           | recommendati(m   || ()f                        |               |                  || the                        |               |                  || de-                        |               |                  || velopment commissioner for | hand-         |                  || looms                      |               |                  || 15                         |               |                  || nil                        |               |                  || 54                         |               |                  || 11                         | '             |                  || 29                         |               |                  || --other                    |               |                  || 54'12                      |               |                  || f                          |               |                  || abiucs                     |               |                  || of pol                     |               |                  || vester                     |               |                  || fila-                      |               |                  || ment                       |               |                  || yarn                       |               |                  || (a)                        |               |                  || woven                      |               |                  || 20                         |               |                  || (b)                        |               |                  || subjected                  | tothe         | pro-             || cess                       |               |                  || of                         |               |                  || bleaching,                 |               |                  || dyeing, printing,          |               |                  || shr-                       |               |                  || ink-proofing,              | ten-          |                  || tering,                    | heat-setting, |                  || crease                     |               |                  || resist                     |               |                  || anf                        | pro-         |                  || oessing                    | or            | any              || other                      |               |                  || process                    | or            |                  || any                        |               |                  || two                        |               |                  || or                         | more          |                  || of                         |               |                  || these                      |               |                  || pro-                       |               |                  || cesses                     |               |                  || (c)                        |               |                  || containing                |               |                  || (i)                        |               |                  || cotton,                    |               |                  || (ii)                       |               |                  || polyester staple fibre     |               |                  || (not any other             |               |                  || textile                    |               |                  || material),                 | and           |                  || 35                         |               |                  || (ti)                       |               |                  || in                         |               |                  || which                      | the           | propor-          || tion                       | of            |                  || polyester                  |               |                  || staple fibre and yarn      |               |                  || is                         |               |                  || less                       |               |                  || than                       |               |                  || 70%                        |               |                  || by                         |               |                  || weight of                  | rue           |                  || total                      |               |                  || fibre                      | content       |                  || nil                        |               |                  || 54u'                       |               |                  || 10                         |               |                  || --or                       |               |                  || value                      | not           | exceeding rupees || twenty-five                |               |                  || per square                 |               |                  || metre·                     |               |                  || nil                        |               |                  || stlll'lio                  |               |                  || --of                       | value         |                  || exc·!cding                 |               |                  || rupees                     |               |                  || twenty-                    |               |                  || five                       | per square    | metre            | man -made staple fibres notes1 for the purposes of heading nos 55ql and 5502, synthetic fila-5 ment tow and artificial filament tow apply only to tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (cl) length of tow exceeding 2 metres; (b) twist less than 5 turns per,metre; io (c) measuring per filament less than 60 deniers; and (d) total measurement of tow more than 18,000 deniers; in addition, in the case of synthetic filament tow: the tow must be drawn  that is to say, be incapable of being stretched by more than 100% of its length 2 in relation to products of heading n'n$' 5508, to 5512, bleaching, dyeing, prinltling shripk-p!roofing, tentering, heet-setting, 'crease resistant processing or any' other process or anyone or more of these processes shall amount to 'manufacture' 3 sub-heading nos 550311, 550312, 550319 and 550320 apply only --,-~--------- '  i)~scription of good~ rate of duty 20 to waste arising in, or in relation to, the manufacture of man-made staple fibres ------heading no subheading no (i) (2) -----~----------,-, (3) ---- --_------25 5501  synthetic staple fibres and tow, including tops thereof| -          |  of          ||------------|--------------|| rs        |              || 33         | per kilogram || 550110    |              || -          | of           || polyesters |              || 550120    |              || rs        |              || 22         |              || per        |              || kilp-      |              || gram       |              |30 - -acrylic or modacrylic 550130 rs 880 per kilogram 550140 - of polypropylene nil 550190 - other rs 33 per kilogram 35 5502 •00 artificial staple fibres rs 440 per kilo-and tow gram waite (including noil~'wa:te yarn alkl gametted stock) of man-made fibres  --' ---_  _------_  _  _-  ----------"-_--j---- -------heading no subheading no descl'iption of goods rate of duty -_  __--__----___----(i) 5 nil (3) ---__----__-_-  ---- ------- _------- or synthetic staple fibre and tow 5503 i i - - ()f high den9ity polyethylene nil 5503 i ii - - or polypropylene 550319 -- other 50% or rs 9/- per kilogram whichever is less 10 55°320 - of artificial staple fibres and tow re i per kilagram  wa~te yam (hard waste) : nil 5503' 3' -  of acrylic or modacryjic 15 nil 55°339  other yarn (including st'winll,thread) of synthetic staple fibres 55°410 - yarn a,ntaining 50 per cent or nil more by w~ight of polypropylene 110 - yarn in which polyester staple fibre predominates : '-550421 - -ri i - 76 per kilo gram containing cotton (not containing any other textile material and in which the proportion of polyster staple fibre is less than 70 fer cent by weight of the total: fibre content, ri 3  511 per kilogram containing cotton, ramine' or artificial staple fibre or anyone or more of there fibre,s (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent by weight of the total fibre content i 35 550429 ~  other rs 26· 40 per kilogram - yarn in which acrylic or modacrylic taple fibre predominates bi 40 weight: nil 45  yarn containing other synthetic staple fibre in the form of waste or in the form of fibre produced out of such wastes  nil  - yam, not containing or containing not more than one sixth by ·weight of other ay~thetic staple  fibres, calculated on the total fibre content | description                          | of                         | goods               ||--------------------------------------|----------------------------|---------------------|| rate                                 |                            |                     || of                                   |                            |                     || duty                                 |                            |                     || i25                                  |                            |                     || _--__----                          |                            |                     || heading                              |                            |                     || no                                  |                            |                     || sub-                                 |                            |                     || heading                              |                            |                     || no                                  |                            |                     || (i)                                  |                            |                     || (4)                                  |                            |                     || 550439                              |                            |                     || --other                              |                            |                     || 5                                    |                            |                     || 55°490                              |                            |                     || --other                              |                            |                     || rs                                  |                            |                     || 18                                   |                            |                     || per                                  | kilo-                      |                     || gram                                 |                            |                     || rs                                  | 26· 40                     | per                 || kilogram                             |                            |                     || 10                                   |                            |                     || yarn                                 | (including                 | sewing              || thread)                              |                            |                     || of                                   | artificial sta-            |                     || ple fibres,                          |                            |                     || not                                  | containing                 |                     || synthetic staple fibres             |                            |                     || nil                                  |                            |                     || 55°5                                |                            |                     || 10                                   |                            |                     || --in                                 | or                         | in                  || nufacture                            | of                         | which no process is || ordinarily carried                   | on                         | with the            || of                                   | power                     |                     || nil                                  |                            |                     || 20                                   |                            |                     || --in                                 | or                         | in                  || nufacture                            | of                         | which               || ordinarily carried                   |                            |                     || 011                                  |                            |                     || with the aid                         |                            |                     || of                                   | power                      | and                 || is                                   |                            |                     || supplied in                          |                            |                     || plain (straight) reel hanks, whether |                            |                     || single                               |                            |                     || or                                   | multiple fold             |                     || nil                                  |                            |                     || --in                                 | or                         | relation            || facture                              | of                         | which               || ordinarily carried                   | on                         | with                || of                                   | power                      | and                 || cross reelhanks, whether smgle       | or                         |                     || multiple fold purchased by a regis-  |                            |                     || tered                                | hand                       | loom                || society                              | or                         | any                 || or                                   | approved by the government |                     || for                                  | the                        | development         || and                                  | payment                    | for which           || cheque                               | drawn                      | by such co-opera-   || tive society                         | or                         | organisation, as    || case                                 | may                        | be,                 || account:                             |                            |                     || --of                                 | counts                     | not                 || 25                                   |                            |                     || 55°53                               |                            |                     || 1                                    |                            |                     || 55°532                              |                            |                     || --of                                 | counts exceeding           |                     || 25                                   |                            |                     || but                                  | not                        |                     || exceeding                            |                            |                     || 35                                   |                            |                     || 4'                                   | 40                         |                     || paise                                |                            |                     || plus                                 |                            |                     || 2'                                   | 64                         |                     || paise                                | per count                  |                     || exceeding                            |                            |                     || 25                                   |                            |                     || 550533                              |                            |                     || --of                                 | counts exceeding           |                     || 35                                   |                            |                     || but                                  | not                        |                     || exceeding                            |                            |                     || 45                                   |                            |                     || 25                                   | '4°                        |                     || paise                                |                            |                     || p/uj                                 |                            |                     || 4'                                   |                            |                     || 40                                   |                            |                     || paise                                | per                        |                     || count exceeding                      |                            |                     || 35                                   |                            |                     || 45                                   |                            |                     || 550534                              |                            |                     || --of                                 | counts exceeding           |                     || 45                                   |                            |                     || but                                  | not                        |                     || exceeding                            |                            |                     || 55                                   |                            |                     || 50                                   |                            |                     || 55                                   |                            |                     || 70'                                  | 40                         |                     || paise                                |                            |                     || p/uj                                 |                            |                     || 7'                                   |                            |                     || 04                                   |                            |                     || paise                                | per                        |                     || count                                | cxcee(iing                 |                     || 45                                   |                            |                     || 550535                              |                            |                     || --of                                 | counts exceeding           |                     || 55                                   | 14°80                     |                     || paise                                |                            |                     || plus                                 |                            |                     || 3'                                   |                            |                     || 52                                   |                            |                     || paise                                | per                        |                     ||  count exceeding                    |                            |                     || 55                                   |                            |                     || --in                                 | or                         | in                  || of                                   | which                      | any                 || carried on with                      | the                        | aid                 || and                                  | supplied in a form other   |                     || than                                 |                            |                     || plain (straight) reel                |                            |                     || hanks                                | :                          |                     |d!~("rip'ion of goods rate of duty heading sub· no heading no (i) (2) 550541 -of wuilts not exceeding 25 i' 76 pais ~ per count 5 ··of counts (;xceedil"g 25 but not exo~ding 25 of oounts exoc:eding 35 - 44 paise pluj 4' 40 paise per coun t exoeeding 25 550543 88 paise plus 7' 04 paise per count 10 exceeding 35 5506 y arn,' including sewi1'cg tilreid, of ~tificial fibre staple containing synthetic staple fibres ·ir 01' b relation te the 15 nil 550610 20 manuf~cturc of which no process i" ordif',arily can-ied on with the aid of power ··in or in rdation to the m~\llu· 550621 r'i 3' 52 per kilo gram 25 go f~cture of which any prncess is ilrdin:\rily ccrried on with tht> aid of power: ··cont2ining artifici!'l staple fibre and polyester staple fibre (not containing any other ifxtilc: mate· rial) and in which tht" proporion of polyster staple fibre i~ ml)l'\~ than 40% by weight of tho'! total fibre content ··other 550629 r~ 9' 90 per kilo· gram nil 35 5508 45 fabrics of man·made stap· le fibres (g) woven; and (b) not subjected to any process fabrics of man·made sta-ple fibres, excluding fab-rics covered under head-ings nos 5511 and 5512 (a) woven on looms other than handlooms (b) subjected to the pro-cess of bleaching, dyeing: printing, shrink-proofing, stentering, heat setting crease· resistant proces· sing or any' other pro-cess of any 1wo of more of these processes with 'the aid of power 011 steam 550810 ··of value not cxoocding rupees three nil per !lquare metre -·of value txoeeding rupee!! thrr'" but nil not es:oeeding rupee nine per square metre 55 ------------- ------------ --heading sub-description of goods rate of duty no heading no 5 10 15 20 nil nil (i) (2) (3) (4) ----------__--------"- ------------- 550830 - of value exceeding rupees nine but nil not exceeding rupees seventtell per square metre 550840 - of value exceeding rupees seventeen nil but not exceeding rupees twenty per square metre 550850 - of value exceeding rupees twenty nil but not exceeding rupees twenty five per square metre 550860 - of value ex~it'g rupec~ twcj1ty-nil five per squarc,mr:trc 5509 fabrics of man-made stap-ple fibres, (excluding f ab-rics covered under hea-ding nos 5511 and 5512)---(a) wovenonloomsother tf:lan handlooms, and (b) subjected to the pro-cess of bleaching, dye-ing, printing, shrink-proofing tentering, heat-setting, crease- resistant processing or any other process or any two or more of these processes with-out the aid of power or steam 55°9 10 - processed without the use of machines 5509'20 - processed with the usc vf 35 45 50 nil nil 55 55010 machines fabrics of man-made staple fibres, (excluding fabrics covered under heading nos 5511 and 5512) (a) woven on handlooms, and (b) subjected to the pro-cess of bleaching, dye-ing, printing shrink· proofing, tentering heat setting crease resistant processing or any other process or any two or more of these processes - processed without the aid of power ('r steam : 5510•11 - - proressed without th~  us~ of  machines 5510 i 2 - - prx ~sed with the usc of machinc~ - processed with th~ aid ,jf power or steam: descriptio~ of goods rate of duty ----- ------_  __ _-_  ----__------- ----" heading no subheading no (1) (3) 5 •• proressed by a factory owned by a nil 5510•21 10 stah~ governmmt hand loom devdopment corporation or an apex haudloom co-operative s )ci<3ty approved, in either case, in this bt-half by govcmmen t of india on the recommcmdat; 'in of the d!:vt'lopm!nt commissior:cr hr handlooms nil 551029 - -other 15 fabrics of polyester sta· ple fibre : -  (il) woven, 20 (b) subjected to the pro· cess of bleaching, dye· lng, printing, shrink-proofing, tentering, heat-setting crease-resistant  processing or "any other process or any two or more of these processes, !z5 (e) containing cotton (not oont aining any other textile material), and 30 (ti) in which the propor· tion of polyester sta-ple fibre is less than 70% by weight of the total fibre content 35 ·-woven on looms other than handlooms: nil 551 loll - -of value not exceeding rupees twenty-five per square metre nil 551112 --of value exceeding rupees twentyfive per sqare metre 40 - woven on handlooms' : nil 5511 •21 45 - -prooessed by a factory owned by a state government handloom devejopment corporation or an apex handloom co-operative society approved, in either cale, --------'-------- -' heading sub-description of goods rate of duty no heading no (i) in this behalf by government of india on the recommendation of the development commisltioner for handloodls ' nil 10 55 [ [28 ~ -other fabrics value not exceeding rupees twenty-five per square metre nil 5511291 -of value exceeding rupees twenty· , five per square metre  fabrics of man-made sta· ple fibres(a) woven, 15 110 (b) subjected to the pro· cess of bleaching, dye· lng, printing, shrink-proofing, tentering, heat· setting , crease resistant processing or any other, :process or any two or more of these processes (c) - containing (i) cotron, , (ii) polyester staple fibre, (iii) ramie or any one or more of artificial st,(\ple fib· res (not containing any other textile ma· terial) , and 35 (d) in which the propor· tion of pqlyester sta· ple fibre is more than 40% ~ut less than 70% by 'w ,t;ight of the total fibre content  - woven on looms other than handlooms : nil 5512•11 ·of value not exceeding rupees twenty-five per sq uare metre nil 55u i,ij -of value exceeding rupees twentyfive per square metre -fabrics woven on handlooms : 45 nil 55 12•21 - processed with the aid 'of power or steam by a factory owned by a state government handloom development corporation or apex description of goods rate of duty heading sub-no heading no (il) (3) hatdjoom co-operative society approved, in either case, in this behalf by government of india on the recommendation of the development commissioner for handlooms i nil 55u1ii - other fabrics, of value not exceeding rupees twenty-five per square metre nil 551223 -- other fabrics, of value exceeding rupees twenty-five per square metre  cbapl'er 56 waddlng, felt anp nonwovens; special yarns; twine, cordage, ropes and cablesand articles thereof i  notes1 this chapter does not cover:-(a) wadding, felt or nonwovens, impregnate, coated or cov~red with substances or preparations for example, perfumes or cosmetics of chapter 33, soaps or detergents, poli'she!6, creams or simila,r pre-i, parations, of chapter 34 fabric softeners of chapter 38 where the textile material is present merely as a carrying medium; r (b), textue products of chapter 58; '(c) natural or artificial abrasive powder or grain, on a back ing of felt or nonwovens (chapter 68); 5· (d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (chapter 68) ; (e)· metal fou on a backing of fe~tor nonwovens (section xv) 2 the term 'felt' includes needleloom felt and fabric consistinl of a web of textile ftbles the cohesion of which has been enhanced by 55 a stitch-bonding process using fibres from the web itself 3 heading nos 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber 'whatever the nature of these materials (compact or cellular) heading no 5603 also includes nonwovens in which plastics or  rubber forms the bandin, substance heading nos 5602 and 5603 do not however cover: (4) felt, impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or "0); 5 (b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting ('hange of colour (chapter 39 or chapter 40); or 10 (c) plates, sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is preaent merely for reinforcing purposes (chapter 39 or chapter oio) 4 heading no 5604 does not cov~r textile yam, or strip or the like of heading no 5406 or 5407, in which the impregnation, coating ot' 15 covering cannot be seen with the naked eye (usually chapters 50 to 55): for the purpose of this provision" no account should be taken of any resulting change of colour heading sub· no headins description of goods llate of duty' no ' or not gimped, being tex· tile yarn, or strip or the like of blading no !l406 ,or 54 07, combined with metal 'in the form of thread str'i?~ powder or cove"d' metal 560510 ··of man·made filaments ju 935" per kilo li'ain 560510 - ·other 5606 560600' other special y allns in· | cluding         | ,gimped    ||-----------------|------------|| yarn,           | and        || strip; chenille | yarn       || (in·            |            || cluding         |            || flock          |            || chenille        |            || yarn)           |            |1wine, cordage, rope and cables, whether or not' plaited or braided and whether or not impregna ted, coated, covered or sheathed with rubber or plastics ·or juu;, of heading no 5302 : 560711 : •• waste nil ri 660 per tome 560719 - -other 12% 5~7go ~ - ·other 12% 5608 a1lticle~ of yarn, strip or the like, twine, cordage, rope or cables, not else· where specified or in· cluded  chapter 51 carpets and other textile floor coverings notbli1 for the purposes of this chapter, the term ·carpets and other 40 textile floor coverings' means floor coverings in which textile materials sei've 8ij the e~d, sutf~ceofthe article 'when in use and' iric1udes article having the characteristics of textile floor covf'':'ings but intended for use for other purposes ' 2 this chapter does not cov~r floor covering underlays 3 for the purpose of heading no 5701, the term, ·machines' shan not include manually operated 'looms and manually operated implements,  ' used independently by hand, such as hooking guns, tufting guns and kniting guns lkading suu· no heading description of goods rate of duty 5 no (i) 10 5701 carpets and other textile floor coverings, kni· tted, woven, ' tuffed, or flocked, whetiler or not made up excluding dari, sat armiji namdahs, jute carpets and coir carpets 15 ·in or in any relation to the manufact\u"e of which any process is ordinarily carried on with the aid of machines : 5701 ii - -not embossed 20 570112 - -embossed 57019° -other carpets and other tex-12% tile floor goverlngs (other tilan those of head-ing no 57'01) including floor coverings of felt, whether or not made up 5702jo -floor coveringsof,coir 5702:w ·floor coverings of jute nil r rs 660 per tonne 12% 570290 -other  chapter 58 special woven fabrics; 'l'tjf'l'ed textile fabrics; lace; embroidery notes35 1 this chapter does not apply to textile fabrics referred to in !fote 1 to chapter 59, impregnated, coated,' covered or laminated and other goods of chapter 59 2 heading no 5801 also includes woven, weft pile fabrics which have not yet had the floats cut, at ,which stage they have no pile stand-~~~  3 for the purpose of heading no 5803, 'gauze' means a fabric with a warp composedwhouy or in part of standing or ground threads and crossing or doup threads which cross the start ding or ground threads maki:ng a half turn, a' complete turn or more, to form loops through which weft threads pass 4 heading no 5804 does not apply to knitted net fabrics of twine, cordage or rope, of heading no 5608 5 in heading no 5805, the expression 'embroidery'- means intler alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental 5 motifs of textile or other materials the heading does not apply to needlework tapestry 6 in addition to the products of heading no 5806, this chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes jo 7 the processes specified in sub-he8ding nos 580212 add 580214 ihall amount to manufacture | heading                | sub-        ||------------------------|-------------|| description            | of          || goods                  |             || rate                   |             || of                     |             || duty                   |             || no                    |             || heading                |             || no                    |             || (i)                    |             || - (4)                  |             || 58•                    |             || 01                     |             || (!l)                   |             || (3)                    |             || ------                 | ----------- || woven                  | pile        || fabrics                |             || and                    |             || chenille               |             || fabrics;               |             || tufl'ed                |             || textile                |             || fabrics               |             || 110                    |             || 580110                |             || -or                    |             || wool                   |             || or                     | fine        || animal                 |             || hair                  |             || 5801!l0               |             || -of                    |             || cotton                |             || 580130                |             || -of                    | man-made    || materials             |             || 580190                |             || other                 |             || 58•                    |             || 011                    |             || terry                  |             || towelling              |             || and                    | si-         || milar                  |             || woven                  |             || terry                  |             || fabrics                |             || 30                     |             || -in                    | or          || in                     |             || relation               |             || to                     |             || the                    |             || manufacture            |             || of                     | which any   || pi'oceili              |             || is                     |             || ordinarily             |             || carried                |             || on                     |             || with the aid           | of          || power                  |             || steam :                |             || sb11                  | - -         || -or                    |             || cotton                 |             || fabric1,               |             || not                    |             || suhj~ct~d              |             || to                     |             || nil                    |             || any process            |             || 35                     |             || 58021s2               | -           || -of                    |             || cotton fabrics,        |             || subjected to the       |             || 8%                     |             || process                |             || of                     | bleaching,  || prin-                  |             || ting                   |             || or                     | any         || two                    |             || or                     | more        || of                     |             || theae                  |             || processes             |             || 580!l13 -             |             || -ofman-mac:le          |             || textile materials, not |             || nil                    |             || r                      |             || subjected              |             || to                     | any         || proces'1              |             || 58ou4- -               | -of         || man-made               |             || textile                |             || meteriall;             |             || sub-                   |             || nil                    |             || , jected               |             || to                     |             || the                    |             || process                |             || of                     | bleaching,  || r                      |             || dydng,                 |             || printihg               | or          || proces'1              |             || or                     |             || any                    |             || two                    | or          || ~'these                |             || processes              |             || 8%                     |             || nil                    |             || 580219 -              |             || -other                 |             || 5bgol                 |             || -other                 |             || 8°/'                   |             || 0                     |             || 58                    |             || 0                      |             || 3                      |             || 58                     |             || 04'"                  |             || 580300                |             || gauze                  |             || tulles                 | and         || orner·                 |             || net                    |             || fabrics,               | not         || woven,                 |             || kniti'ed               | or          || ted                    |             || fabrics;               |             || lace                   |             || in                     |             || the                    |             || piece,                 | in          || strips or              |             || in                     | mo-         || tifs                  |             || description                       | of                        ||-----------------------------------|---------------------------|| goods                             |                           || rate                              | of                        || heading                           |                           || no                               |                           || sub-                              |                           || heading                           |                           || no                               |                           || (a)                               |                           || (3)                               | ______                    || 5                                 |                           || -lace,                            |                           || in or in relation to'the manu-    |                           || facture                           |                           || of                                | which any process         || it                                |                           || ordinarily                        |                           || carried                           |                           || on with the                       |                           || aid                               |                           || of                                |                           || power                             | or                        || -of                               | cotton'                   || 8%                                |                           || 5                                 |                           || 804                              |                           || 1 i                               |                           || nil                               |                           || 10                                |                           || --of                              | man-made textile matcmals || -other                            |                           || 5804·12                           |                           || 5804                             |                           ||                                   | 1                         || 9                                 |                           || 580490                           |                           || --other                           |                           || 12%                               |                           || 12%                               |                           || 58                               |                           || 0                                 |                           || 5                                 |                           || embroidery                        |                           || in                                | the                       || in                                | strips                    || ~o                                |                           || --manufactured                    |                           || with                              |                           || the aid                           | of                        || cal                               | type                      || 'automatic                        | shuttle                   || embroidery machines operated with |                           || power:                            | '                         || -embroidery on base fabrics of    |                           || silk,                             |                           || of chapter                        |                           || 50                               |                           || --embroidery on base              | fabrici                   || of                                | chapter                   || 51                                |                           || 5805                             |                           || i                                 |                           || 3                                 |                           || --embroidery on base fabric,      | of                        || ton,                              |                           || of                                | chapter                   || 52                               |                           || 35                                |                           || 580514                           |                           || --embroidery on base fabrics (of  |                           || man-made                          | filament                  || chapter                           |                           || 54                                | '                         || or fabrics                        | of                        || made staple fibres                |                           || of                                | chapter                   || 55·                               |                           || 580519                           |                           || -other                            | embroidery                || 20%                               |                           || plus                              |                           || the                              | 'duty                     || for                               | the time being            || leviable                          | on base                   || fabrics under chap-               |                           || ter                               |                           || 50,                               |                           || if                                | not already               || paid                              |                           || 25%                               | ;l1u                      || the duty                          |                           || for                               |                           || the                               |                           || time                              |                           || being                             |                           || leviable on base                  | fab-                      || rics under chapter                |                           || 5                                 |                           || i,                                |                           || if                                | not already               || paid                              | "                         || 20%                               |                           || plus                              |                           || the duty                          |                           || for                               |                           || the                               |                           || time being                        |                           || leviable on base fab-             |                           || rics under chapter                |                           || 52,                               |                           || if                                | not already               || paid                              |                           || 20%                               |                           || plus                              |                           || the                               |                           || duty                              |                           || for the time                      |                           || being                             |                           || leviable                          | on base                   || fabrics under chap-               |                           || ter                               |                           || 54                                |                           || or                                | 55                       || case may                          |                           || be,                               |                           || if                                | not                       || already paid                      |                           || 20%                               |                           || pfu                               |                           || r                                 |                           || the'                              | duty                      || for                               |                           || the                               |                           || time being                        |                           || leviable on                       |                           || hue                               |                           || fab-                              |                           || rics,                             |                           || if                                | not already               || paid                              |                           || 580590                           | --other                   || embroidery                        |                           || 50                                |                           || duty                              |                           || for                               | the time                  || being leviable on                 |                           || the                               |                           || ba5e                              |                           || fabrics                           | if                        || not already paid                  |                           || 12%                               |                           || 58•06                             |                           || '5                                |                           || 5                                 |                           || 806                               |                           ||                                  |                           || 00                                |                           || other                             | special                   || fabrics; narrow woven             |                           || fabrics,                          |                           || not                               | elsewhere                 || specified                         |                           || or                                | 'included,                | chapter 59 impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use notes5 10 1 ~cept where the context otherwise requires, for the purposes of this chapter the expression 'textile· fabl:ics' applies only to the woven fabrics of chapters 50 to 55 and gauze (heading no 5803), narrow woven fabrics (heading no 5806) braids and ornamental trimmings in the piece, and the knitted or crocheted fabrics of chapter 60 2 heading no 5903 applies to: (4) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the ·plastic material (compact or cellular), other than: (1) fabrics in which the impregnation, coating or covering 15 cannot be seen with the naked eye (usually' chapters 50 to 55, 58 or 60); for the purposes of this provision, no account zmould be taken of any resulting change of colour; (2) products which cannot, without fracturing be· bent manually around a cylinder of a diameter of 7mm, at a tempera- 20 ture between 15° c and 30° c (usually chapter 39); (3) products in which the textile fabrics is either completely embedded in plastics or entirely coated or covered· on both si~es with such material, provided that such coating ot covering can be seen with the naked eye with no account being taken of any 25 resulting change of colour (chapter 39); (4) fabrics partially coated or partially covered with plastics and bearing designs resulti~g from these ireatments (usually chapters 50 to 55, 58 or 60); (5) plats, sheets or strips of cellular plastics, combined with 30 textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); (b) fabrics made from· yarn, strip or the like, impregnated, coated, covered or sheathed '~'ith plastics, of heading no 5604 3 for the purposes of heading no 5905, the expression 'rubberised 35 textile fabrics' means: ' (4) textile fabrics impregnat~, coated, covered or laminated with rubber, i (i) weighing not more than 1,500 g/m'; or (ii) weighing more than 1,500 gfm' and containing more 40 than 50 per cent by weight of textile material; (b) fabrics made from yam, strip or the like, impregnated, coated, covered qr sheathed with rubber, of heading no 5604; (c) fabrics composed of parallel textile yarns agglomerated ,with rultber, irrespective of 1heir weight per square metre; and 4s {4 fl",es, slleets or strip, 01 cellular rubber" combined with textile fabnc, where the textile fabric is more than mere reinforcement, other than quilted textile products 4' heading no 59r)6 does (i(lt apply' to: 5 (4) fabrics in which the, impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 56, 58 or 60); for the purpose of this provision, no account should be taken of any l'esulting change of colour; , (b) fabrics painted with designs (other th~n painted canvas be-10 ing theatrical scenery, studio backcloths or the like); however, imitation p~le fabrics remain classified in tqis heading (c) fabrics finished with normal dressings having a basis of amylaceous or similar substnnces; (d) wood veneered on a baeking of textile fabrics (chapter 44): 15 (e) natural or artificial abrasive powder or grain, on a backing of textile fabrics (chapter 68); l (f) aggiornerated or reconstituted mica, on a backing of tex  tile fabrics (chapter 68)~ or (g) met~l foil on backing of te?'tile fabrics (section xv) 5 heading no 5908 does not apply to: 20 (a) transmission or conveyor belts or belting of a thickness of less than 3 mm; or (b) transmission or conveyor belts or belting of, textile fabric impregnated, coated, covered or l~minated with rubber or 25 made from textile yarn or cord impregnated, coated, ,covered or s~eathed with rtlbber (chapter 40) 6 heading no 5909 applies to the following goods, which do not fall· in any other heading of section xi: (a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape '(other than those having the character of the products of heading n~s 5907 and 5908), the following only:-35 (i) textile fabrics, felt and felt-lined woven coated, covered or l~minated with rubber leather or other material; of a kind used for card clothing, and similar fabrics of a kind used for other technical purpo8es~· (ii) bolting cloth; (iii) straining cloth of a kind used in oil presses or the like, of t~'xtile material or of human hair; (iv) rlat woven textile fabric with multiple wa~p or we~, whether or not felted, impregnateclor coated, of a kmd u$ed m machinery or for other technical purposes; " ::~, • ,  ow  textile fabrica reinf~ with meta1,of; -a idad used  : for teelmical 'purposes; (vi) cords, braids and the like, whether or not coated, impregnated or reinforced with meta]" of a kind used in industry as packing or lubricating materials; 5  : (b) textile articles [(other· than those of heading nos 5907 and ; 5908) of a kind ubefii for technical purposes (for example, textile fabrics and felts, endless o~ fitted with linking devices, of a kind uaed in paper-making or simllarmachines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other 10 - , machinery parts)] | description                    | of               ||--------------------------------|------------------|| good!l                         |                  || rate                           |                  || of                             | duty             || hadidg                         | sub-             || no                            |                  || heading                        |                  || no                            |                  || ito                            |                  || (2)                            |                  || (3)                            |                  || (4)                            |                  || ------------------             |                  || ------------------------------ |                  || 590                            |                  || 1•                             |                  || 00                             |                  || textile fabrics coated         |                  || with'gum                       | or               || substances,                    |                  || of                             |                  || a                              | kind             || for                            |                  || tim                            |                  || outer                          |                  || covers                         |                  || of                             |                  || books                          |                  || or                             |                  || the                            | like;            || cloth; prepared painting       |                  || canvas;                        | buckram          || simliar stiffened              | textile          || fabrics                       |                  || 590110                        |                  || ·of                            |                  || cotton                         |                  || 8%                             |                  || -of                            |                  || man-made                       |                  || textu~                         |                  || materials                      | nil              || tyre                           | cord             || fabric of                      |                  || high                           |                  || tenaci'it yarn                 | of               || mides,                         | polyesters       || or                             |                  || vis-                           |                  || cose rayon                    | so               || -of                            |                  || polyamides                     |                  || nil                            |                  || 590!z·io                       |                  || of                            |                  || polyesters                     |                  || nil                            |                  || 5902                         |                  || 110                            |                  || -of                            |                  || viscose                        |                  || rayon                          | nil              || 35                            |                  || textile                        | fabrics, impreg- || nated,                         |                 || covered                        |                  || or                             |                  || laminated                      | with             || tics,                          | other            || of                             | heading          || no                            |                  || 59011                         |                  || ,:                             |                  ||                               |                  || ·of                            |                  || bale                           |                  || fabrics                        | of cotton        || ,(chapter~)                    |                  || :                              |                  || 59031                         |                  || j -                            |                  || -coated                        |                  || or                             | laminated        || with                          |                  || prepara-                       | nil              || tions                          |                  || of                             |                  || low';'density polyethy-        |                  || lene                           |                  || 590319                        | ••               || 30% plus the                   |                  || duty                           |                  || ror                            |                  || the                            | time             || being                          |                  || leviable                       |                  || on                             | base fab-        || 45                             |                  || rici                           |                  || under                          | chapter          || 52,                            |                  || if                             |                  || not already                    |                  || paid                           |                  | of base fabrics of man-madetextile materials (chapter 54 or chal'tt':!' 55) : -- ---------~----- -----__-| heading                    | sub-       | description              | of    ||----------------------------|------------|--------------------------|-------|| good                      |            |                          |       || no                        | heading    |                          |       || no                        |            |                          |       || _(_j)                      | _____      |                          |       || (_~)                       |            |                          |       || ___                        |            |                          |       || ~                          |            |                          |       || _____                      |            |                          |       || ~_)                        |            |                          |       || ________________           |            |                          |       || ~_)                        |            |                          |       || ____                       | _          |                          |       || nil                       |            |                          |       || 5                          |            |                          |       || 5903                      |            |                          |       || ~                          |            |                          |       || i                          |            |                          |       || -coated                    |            |                          |       || or                         |            |                          |       || laminated                  |            |                          |       || with                       |            |                          |       || prepara-                   |            |                          |       || tions                      | of         | low-density polyethylene |       || 5903·                      |            |                          |       || ~9                         |            |                          |       || -other                     |            |                          |       || 10                         |            |                          |       || 30%                        |            |                          |       || /jius                      |            |                          |       || the                        |            |                          |       || duty                       |            |                          |       || for                        |            |                          |       || the                        |            |                          |       || amc                        |            |                          |       || beini                      |            |                          |       || leviable on                | bue        |                          |       || fab-                       |            |                          |       || rics                       |            |                          |       || under                      |            |                          |       || chapter                    |            |                          |       || 54                         | or         |                          |       || chapter                    |            |                          |       || 55 as                     |            |                          |       || the                        |            |                          |       || case                       |            |                          |       || may                        |            |                          |       || be,                        |            |                          |       || if                         |            |                          |       || not                        |            |                          |       || already                    |            |                          |       || ~                         |            |                          |       || -other                     |            |                          |       || :                          |            |                          |       || 590391 - -coated          |            |                          |       || or                         |            |                          |       || laminated                  | with       |                          |       || prepara-                   |            |                          |       || tions                      | of         | low-density polyethylene |       || nil                        |            |                          |       || 59·&to                     |            |                          |       || 10                         |            |                          |       || 590399 -                  |            |                          |       || other                      |            |                          |       || linoleum,                  | whethe1l   | or                       |       || not                        |            |                          |       || cut                        |            |                          |       || to                         |            |                          |       || shape;'                    |            |                          |       || floor                     |            |                          |       || coverings                  | consisting |                          |       || of                         |            |                          |       || a                          | coating    |                          |       || or                         |            |                          |       || rovering                   |            |                          |       || applied on atextile        | molt-      |                          |       || ing                       |            |                          |       || whether                    |            |                          |       || or                         | not        |                          |       || cut                        |            |                          |       || to                         | shape     |                          |       || 590410                    |            |                          |       || -linoleum                  |            |                          |       || 590                        | •         |                          |       || go                         |            |                          |       || -other                     |            |                          |       || rubberised                 | textile    | fids-                    |       || rics,                      | 'orner     | than 'l'hose             |       || of                         |            |                          |       || heading                    |            |                          |       || no,                        |            |                          |       || 59~                       |            |                          |       ||                          |            |                          |       || 590510                    | of         | cotton                   |       || 8%                         |            |                          |       || 8%                         |            |                          |       || 5905                      |            |                          |       || ~o                         |            |                          |       || or                         |            |                          |       || man-made textile materials |            |                          |       || iii                        |            |                          |       || ~905                      |            |                          |       || go                         |            |                          |       || ~                          |            |                          |       || -other                     |            |                          |       || 35                         |            |                          |       || textile                    | fabrics,   |                          |       || other-                     |            |                          |       || wise                       |            |                          |       || impregnated,               | coat-      |                          |       || ed                         |            |                          |       || or                         |            |                          |       || covered                    | (includ-   |                          |       || ing                        |            |                          |       || fabrics                    |            |                          |       || covered                    |            |                          |       || par-                       |            |                          |       || tially                     | or         | fullywini                | tex-  || tile                       | flocks     |                          |       || or                         | with       | pre-                     |       || parations                  | containing | tex-                     |       || tile                       | flocks)   |                          |       || _ fabrics                  |            |                          |       || covered                    |            |                          |       || partially                  |            |                          |       || or'                        |            |                          |       || fully                      |            |                          |       || with                       |            |                          |       || textile                    |            |                          |       || socks                      |            |                          |       || or                         |            |                          |       || with                       |            |                          |       || prepa-                     |            |                          |       || ration containing          |            |                          |       || textile                    |            |                          |       || flocks                     | :          |                          |       || _ -                        | on         |                          |       || base                       |            |                          |       || fabrics                    | of         | cotton                   |       || 5906                      |            |                          |       ||                            | 11         |                          |       || 15                         |            |                          |       || %                          |            |                          |       || iuu                        |            |                          |       || the                        |            |                          |       || duty                       |            |                          |       || for                        |            |                          |       || the                        | time       |                          |       || beinij                     |            |                          |       || leviable on base           |            |                          |       || fabrics                    |            |                          |       || under                      |            |                          |       || chapter                    | 511,       |                          |       || if                         |            |                          |       || do                         |            |                          |       || alroady                    |            |                          |       || paid                     |            |                          |       |-------- _--_  _---------------headitlg sub-descriptioll of goods llate of duty no heading no (i)· (2)  '(3)--"- -- ---~ (4) (5)  ~------------,----------------------------  _-590612 - - on base fabrics of mall-made textile materials 15 % plus the duty 5 for the time being leviable on base fabrics under chapter 54 or 55, as the case may be, 10 if not alr~ady paid 590619 - - on base fabrics of other textile materials 150/0 pi", the duty for the time being leviable on base fabrics, if not alrea- 15 dy paid other 590690 30% 590 700 5907 | textile hosepiping       | and            ||--------------------------|----------------|| similar textile          |                || tubing,                  |                || with                     | ok             || armour                   |                || accessories              | of             || other materials         |                || 59                      |                || 0                        |                || 8                        |                || trasmissionor            | con\7fvor     || ~ts                      |                || or                       | belting,       || 0l'"tex                 |                || tile material,           |                || whbtlgil                 |                || or                       | not reinforced || with                     |                || metal or other material |                |all other textilf pro-ducts and articles of a kind suitable for indus-trial use (for example, textile fabrics, comblnd with one or more layers, of rubber, leather or other material, bolting cloth, endless felts of textile fabrics, strain-ing cloth)  cbaptea&8 knitted or crocheted fabricsnotes 1 this chapter does no~ cover: (a) crociiet lace (olapter 58); knitted or crocheted (b) labels, badges or similar articles, (chapter 58); 45 (c) knitted or crocheted fabrics idjprepated, coated, covered or laminated, of chapter 59 however knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in this claptei' ~ this chapter also includes fabrics made of metal thread arid of a kind used in apparel, as furaishing fabrics or for 'similar purposes so 3; throughout this schedule, any reference to 'knitted goods' includes a reference· to stich-bonded goods in which the chain atitcbes are formed of textile yam | dm:rlption              | of                         ||-------------------------|----------------------------|| goods                   |                            || katfi                   |                            || of                      |                            || duty                    |                            || heading                 |                            || no                     |                            || sub-                    |                            || heading                 |                            || no                     |                            || (~)                     |                            || (i)                     |                            || 6001                   |                            || 5                       |                            || (3)                     |                            || ------_-               |                            || ---                     |                            || knitl'ed                |                            || or                     |                            || croclttted              |                            || fabrics, all            | sorts:                     || 10                      |                            || in                      | or                         || the                     |                            || manufacture             |                            || of                      | which                      || any                     |                            || process                 | is                         || carried on with the aid |                            || of                      |                            || powrr                   |                            || of                      |                            || steam :                 |                            || 60011                  | i                          || of                      | cotton                     || 600112                 |                            || of                      | man-made textile materials || 600119                 |                            || other                   |                            || 12%                     |                            || 600190                 |                            || other                   | nil                        || ----                    |                            || -                       |                            || --------                |                            || -------,                |                            || -------                 |                            | 15 chaftzii 61 goods of appairel and cl01hing acces4k>ries ~j'itb) oj( " ~qche'ib)no'i'rs 1 this chapter applies only to made up knitted or erocheted goods 20 2 this chapter docs not cover: (ii) brae&ieries, pd1e6, corsets, braces idd die 1iki; (b) worn clothing or other worn goods; (c> ortbopaedic appliances, surpcal belts trusses ot the like (c3iapter 90) 25 heading sub n:scriplion of goods rate of duty heading no no (i) (li) (3) co() 6101 610100 goods of appakel, kni'ited or crocheted, all sorts nil 30 gioli 610lz00 clothing acoessorl~, in· cluding socks, stock-nil lng, g~wls, sc-arves, , manti,· lj\s, veils, ,ties, bow ties, cravats, knitted or crochetiid ------- cllapteil 61 goods of apparel and clothing accessories noll knt'rred oj: 'crochetedn'ofts 1 this chapter applies only to made up goods of any textile fabrics 0tjiler thin iraclting, excluding knitted or cfochetm goods other than brassieres, girclte-s, tmlets, bra~ and the bke 2 ~ tiij olapter does not cover:-(a) worn clothing or other worn goods; (b) orthopaedic a'wliances, ~urgical belts, trusses or the like (chapter 90) 5 heading sub-description of goods rate of duty no heading no (i) (2) (3) (4) 10 6201 620100 articles of apparel, not nil kniti'ed or crocheted, all sorts 6202 620200 clothing accessories, not knitted or crocheted, 12% 15 including handker-chiefs, shawls, ·scarves, mufflers, mantillas, veils,  ties, bow ties, cravats, gloves  chapter 6320  other made up textile articles heading sub-description of goods no heading rate of duty no -_  _-------------(3) -------------- -----------------63°100 made up tf~tile articles not elsewhere speci-fied including blankets, (omer than of wool) tarpaulins, tents, sails for boats '  section xii footwear; headgear, umbrellas, sun umbrellas, arti- flcal flowers; articles of human hair chapter 64footwear, gaiters add the like: parts of such goods 35 po notes t this chapter does not cover: (a) footwear without applied soles, of textile material (cheptcr 61 of 62); (h) articles of asbestos (01apter 63); (e) orthopaedic footwea", or other orthopaedic app1i8dcels, or plarts thereof (chapter 90); or (d) toy footwearand skating boots with ice or roll« skates attached; lbin-guards and similar protective sportswear (chapter 95) 2 for the purposes of headina ~o 6401: (ei) the term 'footwear' includes all varieties of footwear, w~ethcr known as' boots~ shoes, sandals, chappals, or by any other uame; and (b) the expression 'parts' does not include pegs, boot 'pyotectdrs, eye-5 lets, boot hooks, buckles, ordiui1ents, braid, lacc&; pompons 01' other trimjdidp (which are to be classified in their appropriate headings) or buttolls or other goods of heeding no 9606  heading sub· description of goods rae of duty no heading 10 no '-(i"j-(2) (3) (4) ~------ 6f,oi footwear and parts thereof -footwear : 15  6t-011i •• in or ill relation to the manufac-10% tw'e of which any process is ordinarily carried on with the aid of power 640119 •• other szo - parts : in or in relation to the manufac:-15% ture of which any process is orch-narily carried on with the aid of power 640199 •• other gaiters, leggings and iiz% similar articles and parts therefor  cilarrer 65 headgear and parts thereof notethie c1aptcr does not oovol ~ -(a) asbestos headgear (heading no 6807); or (b) dolls' hats or other toy hats of chapter 95 - -" ----------35 heading sub-no heading description of soods rate of duty no ---- ------ -  -- ------ _- _  -------(i) (~) (3) ________ (4)  __ _ 65oi -- ---headgear and parts thereof 65°110 safety hcadaear nil 650180 other 12% 65°1·9° parts 111%  ·umbrellas, sun umb~as, wauang-sticks, seat- ' sticks, whips, riding-cropsand  parts thereofnots ~ t" r this chapter does not cover: (d) mea&ure walking-sticks or the like (heading no 9017); (b) firearm-sticks, sword-sticks, loaded walking-sticks or the like (cllaptor 93); or (c) goods of chapter 9s (for ~e, tpy umbrellas, toy sua 10 umbreuas) ---_  _---------_  _-__--_  _-|                        |          |              |       | heading    | sub-   ||------------------------|----------|--------------|-------|------------|--------|| description            | of       | goods        | rate | of         | duty   || no                    | heading  |              |       |            |        || no                    |          |              |       |            |        || (i)                    |          |              |       |            |        || ----                   |          |              |       |            |        || -----------            |          |              |       |            |        || ---__---------_-     |          |              |       |            |        || 6601                  | 660100  |              |       |            |        || umbrellas, sun umbre· |          |              |       |            |        || ilas                  | and      | parts there- |       |            |        || of                    |          |              |       |            |        || 5%                     |          |              |       |            |        || qo                     |          |              |       |            |        || 6goq                  |          |              |       |            |        || 66oqoo                |          |              |       |            |        || walkingsticks, seat·  |          |              |       |            |        || sticks, whips         |          |              |       |            |        || riding                |          |              |       |            |        || crops                  | and      | the like;    |       |            |        || parts                  | thereof |              |       |            |        || ---_                   |          |              |       |            |        ||                     |          |              |       |            |        || -                      |          |              |       |            |        ||                        |          |              |       |            |        || ---_                  |          |              |       |            |        || -__-,                 |          |              |       |            |        ||                      |          |              |       |            |        || -----'--               |          |              |       |            |        ||                       |          |              |       |            |        || __                     |          |              |       |            |        || _----                 |          |              |       |            |        || -                     |          |              |       |            |        | ~p1'1lt 67 artificial flowers; articles of human hair ~ts,1 1'bis chapter does !lot cover! (a) floral motifs of lac:e, of embroidery or other  tabric \section xi); (b) footwear (chapter 64); \ (c) headaear (chapter 6s); (d) toys, sponsrequisites or carnival articles (chaptw 95); or ( (e) feather dusters, powder-puffs or hair sieves (chapter 96) 2 heading no 6701 does not cover: (a) articles of ,iass (chapter 70); or (b) artificial flowers, foliage or fruit of pottery; 'stone; metal; wood 35 or other materials, obtained in one piece by mouiding, fqqpp&, carving stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar metmcjs heading no sub· heading no (i) description of go~s rate of'~  --------(2) 6701 5 67°100 artificial flowers; foll· 12~~ age and fruit and parts tilereoi-'; articu~s made of artu'icial flowers foliage or fruit ' , 15 670200 wigs; :false beards eye· brows and eyelashes, switches and the liio~, of human or animal hair or of" textile ma-terials; otherarticles of human hair ------_  _",-----,----------section xiii articles of stone plaster, cement, asbestos, mica or similar materials; - 20 ceramic products; glass and glassware   chapter 68 articles of' stone, plaster, cement, asbestos, mica or similar materialnote this chapter does not cover: (a) goods of chapter 25; (b) coated, impregnated or covered paper of chapter 48 (for example, papn coated -with mica powder or graphite" bituminised or asphalted paper); (c) coated, impregnated or covered textile fabric of chapter 56 or 59 (for example, fabric coateaof covered with mica powder, bituminised or asphalted fabric): ' (d) articles of chapter 71; ~ (e) tools or parts of tools, of c~pter 82; <i) lithographic stones of heading no 8442;" (g) electrical insulators or fittings of insulating materw of chapter 85: (h) dental burrs (headin;j no 9018); (i) artic!es of chapter 91 for example, clocks and clock cases); (;) articles of chapter 94 (foi' example, furniture, lamps and ughting fittings, pl'efabricated buildings); (k) articles of chapter 95 (for example, toys, games and sports 45 requisites); or (1) articles of headin!~ no 9602, if made of materials spec:ifiecl in note 2(b) to chapter 96 or of heading no 9606 (for example, buttons), heading no 9609 (for example, slate pencil) or heading no 9610 (for exanlple, drawing slates) '0'  &lb· , ~  description of goods rate of duty 'no v heading no 6801 |                            | millstones,    | grindstones,    ||----------------------------|----------------|-----------------|| grtnding                   | wheels and     | the             || like,                      | without        | frame           || works,                     |                |                 || for                        | grinding, sha- |                 || rpening polishing,         |                |                 || true·                      |                |                 || lng,                       | or             | cvtting,        || hal'{d                    |                |                 || sha-                       |                |                 || rpeni~g                    |                |                 || or                         | polishing      |                 || stones, and parts thereof, |                |                 || of                         | natural        | stone,          || of                         |                |                 || agglo~rated               |                |                 || na-                        |                |                 || tural                      | or             |                 || artn~icialabra­             |                |                 || sives,                     | or             | of              || or                         | without        | parts           || materials                 |                |                 || 680                        |                |                 || 1                         | 1 0            |                 || -grinding wheels           | and            | the like, anti  || 15                         |                |                 || ~ ~                        |                |                 || parts                      | thereof        |                 || 680igo                    | ·othn          |                 || 12%                        |                |                 || 68mloo                    |                |                 || naturatorartie1cial        |                |                 || ab-                        |                |                 || 6802                      |                |                 || rasivf~                    |                |                 || powder                     | or             | grain,          || on                         | a              | base            || terial,                    |                |                 || of                         | paper,         | of              || j                          |                |                 || 5                          |                |                 || %                          |                |                 || board                      | or             | of              || ter~,                      |                |                 || whether                    | or             | not             || cut                        | to             | shape           || otherwise made up         |                |                 || 6803                      |                |                 || 00                         |                |                 || 6803                      |                |                 || slagwool, rogkwool and     |                |                 || sim[~r                     |                |                 || mineral wools             | 15%            |                 |68;q4 680+10 680+ao articles of asbestos ce-ment, of cellulose fibre· cement or the like   ' "  con·ugatcd sheets 'j -odle!' sheets, panels, tiles and 15% si~ articles 680fso ~o -tq~pipcs and tube or pipe 15% filpngs -other goods t 5 % • 05 fabricated asbestos fib-res; mixtures with a basis of asbestos or with a basis of asbestos ant> magne· sium carbonate; articles of such mixtures or of as-bestos (for example, thread, wqven fabrlc, clothing heaooear • foot -wear, gaskets), whether or not reinforced, other man goods of heading no 6804 or 6806 68050[0 -gaskets  680590 ~ ·other j )escriplion of goods rate of duty -----,-  -_-__-----------_  - --''------- heading sub: no heading no --------,--_--_ '~'-"-- -_-,  - -  _- (i) 5 6806 friction matfrial· and 10 15 articles thereof (for exa-mple, sheets, l~olls, strips, segments, discs, w ashebs, pads), not mounted, for brakes (brake linings a'\ti)" pads)" for clutciles or tim like, with a basis of asbestos, of otiier mi-nerlal subsl'ances"or of cellulose, whether ga not combined with tex-tile or other ma1'erials 680610· brake linings and pads and dutch facings !lo% 680690 other 680700 all othebaiticlesof stone, plaster, ~ment, mblstaij mica or of slmllab ma· te1lials, not elsewhde specified or included  chapter 69 ceramic products notes1 this chapter doe!;" not cover: 2 this chapter applies only to ceramic prljlducts which have been !ired after shaping 30 (4) articles of chapter 71 (for example, imitation jewellery): '(0) cermets of chapter 81; (c) articles of ch"pter 82; (d) electrical insulators or fittings of irisulating material of chapter 85; (e)' artificial teeth (chapter 90); " (/> articles of chapter 91 (for example, cloek add clock calles); "(g) articles of chapter 94 (for example, furnttures, lamps and lighting 1fttin~, prefabricated buildings) j" (h) articles of chapter 95 (for example, toys, games and sports requisite, or (i) articles of heading no 9606 (for example, buhoas) or of headin~ no 9614 (for example, smoking pipe) headina sub no heading description of go'lrl<; rate of duty no _ _ _ _ _ _ _   ________ ••• _ _____  __  ~ '_-:' ••••• _ ~ ______ ~ __ ~r __  __ - _ _ _  _ 6g01 5 6901;00 bricks, b10cks, tiles and other ceramic goods of siliceous earths; refrac-tory ceramic goods such as bricks, blocks, 10 15 tij~s and similar refrac-tory ceramic constru-ctional goods, retorts, crucibles muffles, noz-zles, plt~s, supports, cup-els tubes, pipes sheets and'rods 10 ce~ic building bricks, flooring blocks, sup-port or filler tiles and the like  6goiio - building bricks ~90 - othcl' 6g·os roofing tiles, chimney-pots, cowls, ohimney li-ners, architectijral or-naments and other cera-mic, construgtional goods 690310 - roofing tiles &goggo - other 6g·04 ceramic or stoneware pipes, conduits, guttering anupipe fittinqs 690+10 - of ceramic nil 690490 - of stollcware 15 690500 - unglazed ceramic flags and paving; hearth or wall tiles; unglazed ceramic mosaic cube~ and t1le like, whether or not glazed ceramic flags and pavin~' hearth or wi\ll tiles; glazed cera-mic mosaic cubes and the ltke, whether or not on a backing 19o6io - glazed tiles i)f porce\air or china ' 40% r~% ~~ ~ other heading sub-no beading description of goods rate of duty no (~) (i) 6go7·00 10 _-__--__------,----------(3) (4) ------ceramic wares for labo-30% ratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agrucul ture; ceramic pots, jars and similar ar11cles of a kind used i~or' the con-veyance or packing oi~ goods is gg08 ceramic sinks, wash ba-sins, wash basin pedestals, baths, bidets, water clo-set, pans, flushing cis-terns, urinals and simi-lar sanitary fixtures &gob 10 -of porcelrun or china 35% 12% 6go8go other ggog tableware, kitchel\jware, other house hold articles and toilet articles of por-celain or china -tablewue 6g0910 15% -toilet articles 6gog20 3')% nil 6g09·30 -water-filters of a capacity not exceeding 40 litres -other 6goggo 6g10 35 691000 ceramic tableware, kitchen-ware, otiler household articles a nd toilet arti-cles, other than of porc-elain or china 691100 other cramjc articles 69·11  ------------------- chapter 70 glass and glassware notes 1 this chaj)ter does not cover: ,- ,: ';' 45 (a) goods of heading no 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the fonn of powder, granules or flakes);  b) articles of chapter 71 (for example, imitation jewellery); '(c) optical fibre cables, elect,rical jn-;ulators or fittings or iosu1~ atjng material (chapter 85); ~o (d) optical 'fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometres, barometres, bydrometres or -otl:ser artfclesof chapter 90: (e) lamps and lighting fittings (other than glass shells, gwe globes and· glass chimneys for lamps and lanterns), jl1uminated signs, illuminated name-plates and the like, having a perrranently fixed light source, and parts tbe,reof of chapter 94; (i) toys, games and sports requisites, christmas tree ornaments 5 or other articles, etc, of chapter 95 (excluding glass eyes without mechanism for dous or for other goods of chapter 95); or (g) 'buttons, fitted vacuum flasks, scent or similar prays or other articles of chapter 96 2 for the purposes of heading no 7002: i 10 -' (a) glass is not regarded as 'worked~ by reason of any process it has undergone before annealing; (b) cutting to ·shape does not affect the classification of glass in sheets; ,   (e) the expression 'absorbent or reflecting layer' lilpans mi- 15 roscopically thin coating of metal or of a chemical compound (e' g metal oxide) which absorbs, for example, infra-red llght or improves the reflecting quallties of the glass while still auowing it to retain a degree of transparency or translucency 3 the products referred to in headinsr no 7003 remain classified 110 in that heading whether or not they have the character of articles 4 for the purposes of heading no 7014 the expression, 'glass wool' means: (a) mineral wools with a silica (8io 2 ) content not less than 60 per cent by weight; 25 (b) mineral wools with rallies (sio; ) content less than 60 pel' cent but with an alkaline oxide (k,2 0 or nsao) content exceeding 5 per cent by weight or basic oxide (bli 0, ) content exceeding 2 per cent by weight mineral wools which do not eomply with the above specifications fall tn 30  heading no 6803  5 throughout this schedule, this the expression 'glass' includes fused quartz and other fused ailiea i heading sub-!,,~ption of goods rate of 'duty 35 no heading - no (i)' (2) (3y (4)'  7e01 cuilet and other waste \ ~ and scrap of glass; glass in the mass; glass in balls 40 (onjer than microsphe-res of heading no 70 i;¥,; rods or tubes, unworke  |                              | hcauiuig    | sub-        ||------------------------------|-------------|-------------|| deacription                  | of          | goocb       || rate                         | of          | duty        || no                         | heading     |             || no                          |             |             || (2)                          |             |             || (3)                          |             |             || (4)                          |             |             || ---                          |             |             || ---------------              |             |             ||                            |             |             || ---                          |             |             || (i)                          |             |             || ---                          |             |             || 5                            |             |             || 700110                      |             |             || -                            | cullet      |             || atld                        | other       |             || waste                        |             |             || and                          | scrap       | of          || nil                          |             |             || glass                        |             |             || 7                            |             |             || ooi                          |             |             || go - glass                  |             |             || ill                          |             |             || the mass; glass              |             |             || in                           |             |             || balls                        |             |             || 35%                          |             |             || (other                       | than        | microsphmcs || headin;g no 70  13); rods |             |             || or                           |             |             || tubes                       |             |             || unworked                    |             |             || 10                           |             |             || 7                            |             |             || 0 -                          |             |             || 02                           |             |             || 15                           |             |             || cast                         | glass       |             || and                          |             |             || rolled,                      |             |             || glass,                       |             |             || in                           |             |             || sheets                       | or          | profi-      || les,                         |             |             || drawn                        |             |             || glass,                       |             |             || blown                        |             |             || glass,                       | float       | glass       || and                          |             |             || sur·                         |             |             || face                         | ground      | or          || polished                     |             |             || glass,                       | in          | sheets,     || whether                      |             |             || or                           | not         | having      || j)n                         |             |             || absor-                       |             |             || bent                         | or          |             || reflecting                   |             |             || layer,                       |             |             || but                          | not         | otherwise   || 20                           |             |             || 7°0210 -                    |             |             ||                              | tinted      |             || rs                          |             |             || 335                         | per         |             || millimetre                   | thick      |             || ness                         |             |             || or                           | part        |             || thereof                      |             |             || per                          |             |             || square metre                |             |             || 7001z90                     | -           | not         || tinted                       |             |             || ri                          |             |             || 305                         |             |             || pel"                        |             |             || millimetre thick-            |             |             || 25                           |             |             || n~s8                         |             |             || or                           | part        | thereof     || per                          | square      |             || metre                       |             |             || 7                            |             |             || 00                           |             |             || 3                           |             |             || 00                           |             |             || -                            |             |             || 7°·03                        |             |             || 3                            |             |             || 0                            |             |             || glass                        |             |             || of                           | heading     | no         || 0 -                          |             |             || 02                           |             |             || 335                         |             |             || per                          |             |             || milli·                       |             |             || bent,edge-worked,engra-      | metre       |             || thickness                    |             |             || or                           |             |             || ved,                         |             |             || drlued,                     | enamelled   | part        || thereof                      |             |             || per                          |             |             || or                           | otherwise   | worked,     || metre                       |             |             || not                          |             |             || framed                       |             |             || or                           | fiti'ed     | with        || other                        | materials  |             || safety                       | glass,      |             || consisting                   |             |             || of                           |             |             || toughened                    |             |             || (tempered)                   |             |             || or                           |             |             || laminated                    | glass      |             || 35                           |             |             || 7004                        |             |             || 10                           |             |             || _                           |             |             || touglujned                   |             |             || (tempered)                   |             |             || saeft;j glass                | 35%         |             || 7                            |             |             || 00                           |             |             || 49°                         | _ laminated |             || safety glass                 |             |             || 35                           |             |             || %                            |             |             || ·35%                         |             |             || multiple-wauej)             |             |             || insulat                     |             |             || ing                          |             |             || unl'ts                       | of          | glass      |,00610 - rear-view mirrors for vehicles <t - other --------_-----------------| heading                      | sub·          ||------------------------------|---------------|| desaiption                   | of            || goods                        |               || rate                         |               || or                           |               || ,duty                        |               || no                          |               || heading                      |               || no                          |               || (1)                          | (2)           || ------                       |               ||                            |               || ---                          |               ||                            |               || -----                        |               || 5                            |               || 10                           |               || carboys,                     | bottles,      || jars,                        |               || 'pots, phials,               |               || ampou-                       |               || les                          | and           || other                        | containers,   || of                           | glass,        || for                          | the           || packing                      | of            || serving                      |               || jars                         |               || of                           | glass;        || ppers,                       | lids          || sures,                       | of            || 700710                      | -             || ampoules and vials for       |               || irycctibles                  |               || 35%                          |               || 70079°                      | -             || other                        |               || 35%                          |               || is                           |               || 70•                          |               || 08                           |               || glass                        | envelopes     || ing                          | bulbs, shells || and                          | tu-           || bes), open,                  |               || and                          |               || glass                        | parts         || thereof,                     | without       || ngs,                         | for           || cathode-ray tubes            |               || or                           |               || the like                    |               || 700810                      | -             || for electric lighting bulbs  | and           || nil                          |               || res cent lighting tubes      |               || 700820                      | -             || for television picture tubes |               || nil                          |               || 70()sgo -                   | other         || 35%                          |               || nil                          |               || 70                          |               || 0                            |               || 9                            |               || 700900                      | -             || glass                        | inners        || flasks                       | or            || um                           | vessels      || 7                            |               || 0 -                          |               || 10                           |               || so                           |               || glass                        |               || sheu's,                      | glass globes  || and chimneys                 |               || for                          | lamps         || and lanterns                |               || 701010                      | -             || glass                        |               || shells                       |               || and                          |               || glass                        |               || globes                       |               || 10%                          |               || 701090                      | -             || glass                        |               || chimneys                     |               || 5%                           |               || 35                           |               || 7                            |               || 0 -                          | 11            || clock                        | or            || and                          |               || similar                      | glasses,      || opt!-                        |               || cal                          | elements      || not                          | optically     || hollow                       | glass         || their                        | segments,     || manufacture                  | of            || glasses                     | '             || 7°1110                      |               || nil                          |               || -                            | rough         || opthalmic glass blanks       |               || including                    |               || flint                        |               || buttons                      |               || 701190                      | -             || other                        |               || 35%                          |               || 4s                           |               || 7                            |               || 0 -                          | 12            || laboratory,                  | hygienic      || pharmaceutical               | glassware,    || ,                            |               || whether                      | or            || -                            |               || ted                          | or            || 701210                      | -             || laboratory gla,sware         |               || ~ij                          |               || 50                           |               || 701290                      | -             || other glassware              |               || 35%                          |               || ----,---------------        |               |rate of duty subheading dtscription of goods heading' no no (i) (!z) (<to) 5 7013 10 gla,ss beads, glass ban-gles' imitation pearls, imitation precious or semi-precious stones and similar glass small-wares and goods thereof other man imitation jewellery; glass microspheres' not exceeding 1 millimetre in diameter nil 7°1310 -gla~s bead'l and glass bangles 15 70j 390 - other 35% 15% !zo 701400 glass fibres (including glass wool) and articles nmreof (for example yarn, woven fabrics), whether or not impreg-nated, coated, covered or laminated with plas-tics or varnish 35% lois 7015 701500 otiier articles of glass including mose of a kind used for table, kitchen, office, indoor dec'dration or similar purposes (other than tiiatof headings no 70(17 or 7013)· -, -------- •• ~----, • ----- _---  -  _ __  __  ------~-------~-section xlv - natural or cultured pearls, precious or semi-precious 35 stones precious metals, metals clad with precious metal, and, articles thereof; imitation' jewellery; coin  chapter 71 natural or cultured pearls, precious or semi-precious 40 stones, precious met als, metals clad with precious metal, and articles thereof; imitation jewellery:coin  notesmetal 45 other 1 this chapter does not cover: (a) amalgams of precious metal, and colloidal precious of chapter 28; (b) sterile surgical suture materials, denta] fillings and i!oods of chapter 30; (c) articles of chapter 32 (for example, lustres); (d) handbags and other goods of chapter 42; j - (e) articles of chapter 43; (t) goods of se~tion xi (textiles and textile articles); (g) footwear, headgear and other articles of ch8pter 64 ot' 65; (h) umbrellas, walking-sticks and other articles of chapter 66; (i) abrasive goods of chapter 68 or chapter 82, containing dust or power of precious or semi-precious stones (natural or synthetic); 5 articles of chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances and electrical goods, and parts thereof, of section xvi however, articles and parts thereof, whol~y of precious or semiprecious stones (natural, synthetic or reconstructed) remain classi- 10 fied in this  chapter, except unmounted 'worked sapphires and diamonds for styli (heading no 8522); (j) articles of chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical 'instruments); (k) arms or parts thereof (chapter 93); (l) goods co~r~ by n~te ~ to chapter 95; or (m) goods of chapter 96 other than those of heading nos 9601 to 9606 or 9615 2 all articles consisting wholly or partly; (a) of natural or cultured pear~s or preciolls or semi-precious 20 stones (natural, synthetic or r~construded), or (b) of precious metal or of metai clad with precious metal are to be classified in' this chapter 3 (a) the expression 'preeibus metal' means silver, gold and platinum (b) the expression 'platinum' means platinum, iridium, osmium, 25 palladium, rhodium and ruthenium (c) the expression 'precious or semi-precious stones' does not include any of the substances specified in note 2 (b) to chapter 96 ifot' the purposes of this chapter • any alloy (including a sintered mixture -and' an inter-metallic compound) oontaining precious metal is to 30 be treated as an alloy of precious meta~ if anyone precious metal constitutes as much as 2 per cent by weight, of t~e alloy 5 except :where the context otherwise requires, any reference in the schedule to pr,cious metals or to any particular precious metal includes a reference to alloys treated as auoys of precious metal, but 35 not to metal clad with precious metal or to b~se metal ot' non-lnebls plated with precious metal 6 throughout this schedule, the expression metal clad with precious metal' means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, 40 hotroll~ng or similar mechanical' means a covering of precious metal except where the context otherwise requires, the expression also covers base metal inlaid wi~' precious metal 7 for the purposes of headin~ no 7101 the expression 'articles' of iewellery (other than imitation jewellery)' means:-45 (a) any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklace, brooches, ear-rmgs, watchchains, fobs, pendants, tie-pins, cuft-links, dress-studs reliaious or other medals and (insignia); and (b) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (cigarette cases, powder 5 boxes, "chain purses, cachou boxes) 8 for the purposes of heading no 7101, the expression 'imitation jewellery' means articles of jewellery within the meaning of note 7(4) above (but not including buttons or other articles of heading no 9606, or dress-combs hair-slidee or the like, and hairpins, of heading no 10 9615), not incorporating natural or cultured pearls, precious or semi- preocious stones (natural, synthetic or reconstrucrt~d) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal | dt"scription                                       | of                     ||----------------------------------------------------|------------------------|| goods                                              |                        || rate                                               | of                     || duty                                               | heading                || no                                                |                        || 15                                                 |                        || sub-                                               |                        || heading                                            |                        || no                                                |                        || (i)                                                |                        || 7                                                  |                        || 1                                                 |                        || 01                                                 |                        || 20                                                 |                        || 35                                                 |                        || ------------_-----                                |                        || natural                                            | or                     || pearls                                             | ;                      || or                                                 |                        || semi-pregiousstones syn-                           |                        || thetic                                             | or                     || ed                                                 | precious               || precious stones;                                   | dust                   || and powder of natural                              |                        || or                                                 | synthetic precious     || or                                                 | semi -precious stones; || articles of                                        |                        || naturo\l                                           |                        || ok                                                 |                        || cultured                                           | pearls,                || cious                                              | or                     || stones                                             | (natural               || thetic                                             | or                     || ed);                                               | precious               || metals                                             |                        || clad                                               |                        || wlth                                               |                        || pre-                                               |                        || cious metal; akticles of                           |                        || jeweliery                                         | (other                 || imitation                                          | jewellery)             || and                                                | parts                  || imitation                                          | jewellery;             || other                                              | articl1i:s             || cious                                              |                        || metal                                              |                        || or                                                 | of metals              || clad                                               |                        || with                                               | precious               || metal;                                             |                        || waste                                              |                        || and scrap                                          |                        || of                                                 | precious               || mt:tal                                            |                        || or                                                 |                        || 01"                                                | metals                 || clad                                               |                        || with                                               |                        || precious metal coin                               |                        || 45                                                 |                        || 710110                                            |                        || diamonds,                                          | cul                    || ur polished                                        |                        || 01                                                 |                        || bolh                                               |                        || nil                                                |                        || 710120                                            |                        || piezo-clcctiic                                     | quartz                 || precious metals,                                   |                        || wln&dy,                                           |                        || silver,                                            |                        || gold                                               |                        || 'and,                                             |                        || platinum                                           | and                   || other                                              |                        || metal                                              |                      || the platinum                                       |                        || ~rroup                                             |                        || (unwruughl);                                       |                        || metals                                             | clad                   || 50                                                 |                        || 710131                                            |                        || silver                                             |                        || nil                                                |                        || --------------------~--~------~--~~~~----;------ |                        |headii1l sub-description of goods rate of duty heading no no (j) (2) (3) (4) ---,joi 39 - - other 12% 5 ,10140 - anic1es ofj~ellery (other than imitation jewellery) and parts tbereof 12% 7101 50 - imitation jewellery 5% 10 ,ioj 60- stamps, wires, sheets, plates and foils of silver  12% '10170 - articles of silvt'r 12% 15 ,10180 - dust and powder of natural or syn-12% thetic precious or semi-precious stones; waste and scrap of precious metal or metal clad with preciou!i metal ,101 go - other ht%  section xv base meals and articles of base metal notes20 '1 this section does not cover: (a) prepared paints, inks or other products with a basis of metallic ftakes or powder of chapter 32; (b) ferro-cerium or other pyrophoric alloys of chapter 36; (c) headgear or parts thereof of chapter 65; 25 (d) umbrella frames or other goods of chapter 66; (e) goods of chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) goods of section xvi (machinery, mechanical appliances and electrical goods);  go (g) assembled railway or tramway track of chapter 88 or other articles of section xvii (vehicles, ships and boats, aircraft); (h) instruments or apparatus of section xviii, including clock or 'watch springs; (i) lead shot prepared for ammunition of chapter 93 or other 35 articles of section xix (arms and ammunition); (j) articles of chapter 94 (for example, furniture, mattress sup ports lamps and lighting fittings, prefabricated buildings); (k) articles of chapter 95 (for example, toys, games, 'sports requisites); or 40 (i) handseves, buttons, pens, pencil-holders, pen-holders pen_ nibs or other articles of chapter 98 ' 2 throupout this schedule, the expression ','parts of general use" means:-(a) articles of iron and steel of chapter 73, namely, tube or pipe fittings; stranded wire, rope, plaited bands, slings and the like, 5 cables, not electrically insulated; chains and parts thereof; nail, tacks, drawing pins, corrugated nails, staples (other than those of heading no 8305) and similar articles; rivets, cotters, cotterpins, washers (including spring washers) and similar articles; (b) similar articles as enumerated in (a) above of other base 10 metal; (c) sprines an,d leaves for springs, of base metal, other than clock or watch springs (chapter 91); and (d) articles of heading nos ·8301, 8302, 8307, 8308, 8313 and frames and mirrors of heading no 8315 in chapters 73 to 76 15 and chapters 78 to 82 references to parts of goods do not include references to parts of general use as defined above subject to the preceding paragraph add to note 1 to chapter 83, the moods of chapter 82 or chapter 83 are excluded from chapters 72 to 76 and chapters 78 to 81 20 3 classification of alloys (other than ferro-alloys as defined in chapter 72):-(a) an alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals (b) an alloy composed of base metals of this section and 01 ele-25 ments not falling witbin this sectian is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present (e) in this section, the term alloys includes sintered mixtures of metal powders, heterogenous intimate mixtures obtained by go melting (other than cermets) and intermetallic compounds 4 unless the context otherwise requires, any reference in this schedule to a base metal includes a reference to alloys which, by virtue of note 3 above, are to be classified as alloys of that metal 5 classification of composite articles: except where the headings 35 otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals for this p~ose: (a,) iron and steel, or different kinds of iron or i9teel, are regarded as one and the same metal; (b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 3, it is classified; and (c) a cermet of beading no 8101 is regarded as a sin,le base metal  notesin this chapter, the following expressions have the meanings hereby assigned to them: ' 5  (i) iron: pig iron, cast iron and spiegeleiaen, (ii) pig iron and cast iron: ferrous products containing, by weight, 19 per cent, or more of carbon, and which may contain one or more of 10 the following elements within the weight limits specified:--less than is per cent phosphorus, not more than 8 per cent -silicon, not more than 6 per cent manganese, not more than 30, per cent chromium" not more than 40 per cent tungsten, and an aggregate of not more than 10 per cent of other alloy elements (for example, nickel, copper, aluminium, titadium, vadaciium, molybdenum) but does not include ferrous alloys known as 'nondistorting tool steels containing by weight 19 per cent or more of 20 carbon and having the characteristics of steel; (iii) spiegelelsen: ferrous _products containing by weight, more than 6 per cent but not more than 30 per cent of manganese ~nd otherwise contonning to the specifications mentioned in (ii) 25 above (iv) ferro-alloys: alloys of iron (other than master alloys) which are not lisefully malleable and are commonly used as raw materil~l in the manufarture of ferrous metals and which contain, by 30 weight, separately or together: more than 8 per cent of silicon, or more than 30 per cent of m~nganese, or more than 30 per cent of chromium or more ~han 40 per cent: of tungsten, or 35 a total of more than 10 per cent of other a1101 elements (aluminimum, titanium, vanadium, copper, molybdenum, niobium or other elements, subject to a maximum content of 10 per cent in case of copper), and which contain, by weight not less than 4 per cent in the case of ferro-alloys containing silicon, not less than 8 per cent 40" in the case of feito-alloys containing manganese but no silicon or not less than 10 -per cent in other cases, of the element iron (v) puddled bars and pilings: products for rolling, forging or re-m,elting obtained either-(&) by shingung balls of puddled iron to remove the 45 slag arising· during puddling, or' (b) by roughly welding together by means of hot rol ling, packets of scrap iron or ste,el or puddled iron (vi) ingots:-5 products for rolling or forging obtained by casting into moulds  10 (vii) blooms and billets:-semi-finished products of rectangular section, of a crosssectional area exceeding 1,225 square millimetres and of sulch dimensions that the thickness exceeds one-quarter of the width (viii) slabs and sheet bars bars:-(including tin plate '11 i i semi-finished products of rectangular section, of a thickness not less than 6 millimeters, of width not less than 150 millimetres and of such dimensions that the thickness does not exceed one-quarter of the width 20 (i,r) waste and scrap:-waste and scrap of iron or steel fit only for the recovery of metal or for use in the manufacture of chemicals, but does not include slag, ash and other residues (:r) hollow min1ng drill steel:-25 steel hollow bars of any cross-section, suitable foi mlnmg drills, of which the greatest external dimension exceeds 15 millimetres but does not exceed 50 millimetres, and of which the greatest internal dimension does not exceed one-third of the external dimension i xi) angles, shapes and sections:-products which do not have cross-secticns in the form of circles, segments of circles ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow 35 (xii) skelp:-hot-rolled narrow strip of width notexteeding 600 mi11i metres with rolled (square, slightly round or bevelled) edge (xiii) hoops:-hot-rolled flat products in rectangular cross-section of thickness less than 3 millimetres and width ~e9s than 75 millimetres (:riv) strips:-hot or cold-rolled products, rolled approximately in ,rectangular cross-section, of thickness usually lo miilimetres and  below, with mill, rolled, trimmed or sheared edl!es and supplied in coil or flattened coil· or straight length form but excludes hoop and skelp,  (xv) coils for re-rolling:-coiled semi~finished hot-rolled products, of a rectangwar section, not less than 15 millimetres thick, of a width exceeding 500 millimetres and of a weight not less than 500 kilograms per piece 5  (xvi) universal plates:-products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding 5 millimetres but not exceeding 100 millimetres, and of a width exceeding 150 millimetres but not exceeding -1200 mull- 10 metres (:rvii) plate:-  -, a hot or cold rolled flat product, rc)lled from an ingot or slab or sheet bar or produced by cold reduction of coils, in rectangular cross-section of thickness 5 mulimetres and 15 above but not exceedlng 100 millimetres and width 600 millimetres and above, and supplied in straight lengths (:rviii) sheet:-a hot or cold-ro ned flat product, rolled in rectangular sec- 20 tion of thickness below 5 millimetres and supplied in straight lengths, the width of which is at least hundred times the thickness and the edges are either milled, trimmed, sheared or flame cut and includes a corrugated sheet (m) wire:-25 cld drawn products of solid section -of any cross-sectional shape, of which no cross-sectional dimension exceeds 13 mil1imetres (xx) bars (including flats) and rods (inct  uding wire  rods):-products of solid section which do not conform to the 30 (entirety of any of the definition's at (vii), (viii), (ru), (xiii), (xiv), (:rv), (xvi), (;rvii), (xviii) and (xix) above, and which have cross-sections in the shape of circles, segments of circle, ovals, isosceles triangles, rect811gles, hexagons, octagons or quadrilatet'8ls with only two sides parallel and the other 35 sides equal (xxi) flats:,-finished products, generally of t'ectanll'ular cross  eetion having rolled edges only ,(!lquare or slightly rounded), of controlled contour and of thickness 3 millimetres and over, 40 width 400, millimetres and below and supplied in straight lengths ahd includes flat bars with bulb that has swelling on one or two facer of the same edge:' and a width of less than 400 miuimetres 2 heading nos 7211 and 7212 apply only to products covered there- 45 in which are not c~ad | heading                             | sub-           ||-------------------------------------|----------------|| no                                 |                || heading·                            |                || description                         |                || of                                  |                || goods                               |                || rate                                | of             || duty                                |                || no                                 |                || ----                                |                || --~----------                     |                || _--                                |                || (i)                                 | (:2)           || (3)                                 | (4)            || -----                               |                || 5                                   |                || 7:201                              | 7:20100       || pig                                 | iron,          || 80                                  |                || por tonne                           |                || spiegeleisen                        |               || blocks; lumps and                   | similar        || forms; and                          | molten         || ferro-alloys                       |                || 10                                  |                || 7:20:2                             |                || jo                                  |                || menufactlu'l:d                    |                || by                                  |                || <:mpl$ying                         | the            || alu-                                | nil            || minothermic or the thermit process |                || 720220                            |                || -other                              |                || ~                                |                ||  ,                                 |                || 12%                                 |                || waste                               |                || a~                                  |                || scrb                                |               ||                                   | t              || rs                                 |                || 80                                  |                || per tonne                           |                || 720310                             |                || -of                                 | iron           || 720320                             |                || -of                                 |                || steel                               |                || r:l                                |                || 365                                 |                || j>f?r                               |                || totld"                              |                || rs                                 |                || 80                                  |                || per                                 | tonne          || shot                                | and ang't1·mr  || wittther                            | or             || not                                 | graded;        || and                                 |                || wire                                | pellets        || ,                                  |                || 72°410                             |                || -of                                 |                || iron                                |                || rs                                 |                || 220                                 |                || per                                 |                || tonne                               |                || -of                                 |                || steel                               |                || 20                                  |                || nil                                 |                || iron                                |                || or                                  |                || ste~l                               |                || powders;                            |                || sponge                              | iron           || 7                                   |                || 2 -                                 | 06             ||  puddled                           |                || bars,                               |                || pilings,                            | in            || gats,                               | blocks, lumps  || and                                 |                || similar                             | forms          || steel                              |                || 720610                             |                || -puddled                            |                || bar~                                |                || and                                 | pilings        || 720620                             |                || -ingots; blocks, lumps              | and            || (olms                               | of             || steel                              |                || 3                                   |                || 0                                   |                || 720690                             |                || -other                              |                || rs                                 |                || 365                                 |                || per tonne                           |                || rs                                 | 80 per         || tonne                               |                || blooms, b-illets, slabs and         |                || sheet bars (including               |                || tin                                 |                || plate bars)                         |                || and                                 |                || hoe                                 |                || bars                               |                || -of                                 |                || iron                               |                || -of                                 | steel         || rs                                 |                || 365                                 |                || per                                 |                || tonne                               |                || 35                                  |                || 7                                   |                || 2 -                                 |                || 08                                  |                || pieces                              |                || roughi                              |              || y shaped                            |                || by                                  |                || rs                                 |                || 365                                 |                || per                                 |                || tonne                               |                || rolling                             | or             || iron                                | or             || steel                              | not            || else-                               |                || where                               |                || speciuted                          |                || -                                   |                || 45                                  |                || bars                                |                || (including                          |                || flats)                              |                || i\nd                                |                || rods                                |                || (including                          |                || wire                                |                || rods)                               | of             || iron                                | or             || rolled',                            |                || forged                             |                || extru-                              |                || ded'                                | forrvmd,       || 'finished                          |                || whether                             |                || in                                  |                || straight                            |                || lengths                             |                || or                                  |                || in                                  | coils; hol-    || low                                 | mining         || -flats not                          |                || exceeding                           |                || 5 nun in thick-                     |                || ness,                               |                || of                                  | iron or steel || rs                                 |                || 500                                 |                || per tonne                           |                || -,------------                    |                ||                                   |                || ----------~-                      |                || description                           | of                              | goods           ||---------------------------------------|---------------------------------|-----------------|| rate                                  | of                              | duty            || hcadng                                |                                 |                 || no                                   |                                 |                 || sub-                                  |                                 |                 || heading                               |                                 |                 || no                                   |                                 |                 || (i)                                   |                                 |                 || 5                                     |                                 |                 || 10                                    |                                 |                 || '--(:i)                               | ----------                    |                 || (4)                                   |                                 |                 ||                                       |                                 |                 || --                                   |                                 |                 ||                                     |                                 |                 || ----~--                               |                                 |                 ||                                     |                                 |                 || -                                     |                                 |                 ||                                       |                                 |                 || ---'                                 |                                 |                 ||                                     |                                 |                 || _-                                   |                                 |                 || -flats                                |                                 |                 || exceeding 5                           |                                 |                 || mm                                    |                                 |                 || ill                                   |                                 |                 || thickness,                            | rs                             |                 || 365                                   |                                 |                 || per tonne                             |                                 |                 || of                                    | iron                            | or              || steel                                |                                 |                 || -bars (excluding flats) and           |                                 |                 || ~'ods                                 |                                 |                 || rs365                                |                                 |                 || per tonne                             |                                 |                 || (including                            |                                 |                 || wire                                 |                                 |                 || rods)                                 | of                              | iron            || and                                   |                                 |                 || steel, hollow mining drill steel     |                                 |                 || angles, shapes and sec-               |                                 |                 || tions                                 | of                              | iron            || not                                   | elsewhere specified             |                 || (other                                | than                            | siotfed        || les                                   |                                 |                 || and                                   |                                 |                 || slotfed                               | channels),                      |                 || rolled,                               |                                 |                 || }<'orged,                             | extru-                          |                 || 'ded, formed, finished; slot-         |                                 |                 || ted                                   | angles                         |                 ||                                      | 721010                         |                 || -angles;                              |                                 |                 || shape'1                               | and sections (other             | rs             || per                                   |                                 |                 || tonrie                                |                                 |                 || than                                  | slotted angles aud slotted      |                 || channels                             |                                 |                 || 20                                   |                                 |                 || 721020                               |                                 |                 || -slotted angles                      |                                 |                 || 12%                                   |                                 |                 || rs                                   |                                 |                 || 715                                   |                                 |                 || per tonne                             |                                 |                 || ri 365                               |                                 |                 || per                                   |                                 |                 || tonne                                 |                                 |                 || 721                                  |                                 |                 || j                                     |                                 |                 || hoops, strips and skelp               | of                              |                 || iron                                  | or                              | steel,          || galvanised                            | or                              | not            || 7                                     |                                 |                 || 2                                     | 1110                           |                 || 7                                     |                                 |                 || 211                                   | 20                             |                 || -hoops                               |                                 |                 || -galvanised strips                   |                                 |                 || rs                                   |                                 |                 || 500                                   |                                 |                 || per tonne                             |                                 |                 || 25                                    |                                 |                 || rs                                   |                                 |                 || 935                                   |                                 |                 || per                                   |                                 |                 || tonne                                 |                                 |                 || -strips other than galvanised strips: |                                 |                 || -cold rolled                          |                                 |                 || strips~                               |                                 |                 || -hot                                  | rolled strips exceeding 5 mm in |                 || thickness                            |                                 |                 || -other                                | hot rolled strips              |                 || ri                                   |                                 |                 || 500                                   |                                 |                 || per tomie                             |                                 |                 || 3                                     |                                 |                 || 0                                     |                                 |                 || -skelp                               |                                 |                 || rh                                   |                                 |                 || 500                                   |                                 |                 || per tonne                            |                                 |                 || 35                                    |                                 |                 || 45                                    |                                 |                 || coils                                 | for                             | re-rolling,     || sheets,                               |                                 |                 || plate~and                             |                                 |                 || umver-                                |                                 |                 || sal                                   |                                 |                 || plates                                |                                 |                 || uf                                    |                                 |                 || iron                                  | or                              |                 || steel,                                | hot                             |                 || or                                    | cold-rolled,                    |                 || whether                               | galvanised                      | or              || not;                                  | forms                           | such            || as                                    |                                 |                 || ridges channels                      | (other                          |                 || than                                  | slotted                         | channels)       || made                                  | from                            | sheets, plates, || or                                    | universal plates                |                 || and                                   |                                 |                 || tin                                   | plates and tinned,              |                 || lacquered                             |                                 |                 || or                                    |                                 |                 || varnished                             |                                 |                 || sheets including                      | tin                             | tag·            || gers                                  | and                             | cuttings        || such plates, sheets                   | or                              |                 || taggers                               | slotfed                         | channels       |- 7lu210 -galvanised sheets, plates and fonns rs 935 per tonne 721220 -tin plates and tinned sheets inc1ud- rs 970 per tonne ing tin taggers and cuttings of mch plates, sheets or taggers -lacquered sheets, varnished sheets including cuttings of lacquered sheets and varnished sheets : 721231 - -made from hot-roued sheet~ rs 500 per tonne produced in india 721232 ' - -made from cold-rolled sheets pro· rs 715 per tonne duced in india   _  - _---~------ --_\_-------heading sub description of goods rate of duty no heading no 5 (i) (2) (3) (4) --- -----~------------ 721233 •• made from tinned sheets produc«tcl ri 975 per tonne in india 721239·· other ri' 1,375 per tonne 721240 - uncoated plates amd universal plates ri 385 per tonne 721250 - cold·rolled sheets ri 715 per tonne 721260 - slotted channels 12% 10 721290 - other rs 500 per tonne 72 i 3 ~ 721300 iron or steel wlre y whe· ri 365 per tonne ther or not coated but not insulated 15 7214 72 1400 goods of heading no '/211 12% or 7212, of iron or steel, clad    _----_ chapter 13 articles of iron or steel20 note notes of chapter 72 are also applicable to this chapter   - -- -, ---_ ----_---,----heading no sub· heading no \;t j  description of goods rate of duty ----(i) 730 100 sheet piling of iron or rs 365 per tonne steel whetiler or not drilled, punched or made jt'rom assembled ele-ments 7302 35 railway or tramway track construction ma-terial of iron or steel, the following: rails, switch blades, crossing frogs, point rods and other crossing' pieces, sleepers (cross ties) , sleeper bars, fish-plates, chairs, chair wedges, sole plates (base pla· tes), rail ci  ips, bf;d, plates, ties and other material speciaiized for jointing or fixing rails 45 7302•10 railway track construction mate-rs 365 per tonne rial, namely, rails, sleepers (crosstirs) and sleeper bars other 12% ----__--___----__-------heading sub· description of goods rate of duty no heading no ------_  --------_ tubes and pipes and blanks therefor of iron or steel rolled, forged, spun, cast, drawn, anneal· ed, we~ or extruded (other man rain-water pipes)  rs 80 pel' \owle - tubes and pi~s and blankll lherefor of iron - tubes and pipes and blanks there-'for ~f steel : 73°32 i ' - sf:amless pipes and tubes rs 385 per tonne rs 500 per tmlne rs 715 per tonne 73°322 - - other made from hot-rolled productl produced'in india 73032b - oh::r, m:ldc' from cold-rolkd prq-ducts produced in india 73°329 --tubes and pipes aud blanks therefor of steel, other than those covered by sub-heading nos 7303~!ut 73°322 and 73°328 rs 1,100 per toune 20 ,bu 'the duty tor the time being leviable on pig iron and steel ingots, as the aae may be 25 73·04 rain water pipes and their r'i 500 per tmme fittings made from sheets, plates or universal plates of iron or steel fittings i~or tubes and pipes (other than fit· tings for rain-water pipes) of  iron or steel (for example, couplings, :el· bows, sleeves) 7306•00 wire ropes of iron or steel, namely, ropes hav· ing a number of wire stra-nds helically laidabout an axis, but does not include electricamy in-sulated castings of iron or steel, not elsewhere specified 45 73°710 - of iron rs 80 ~ tonne 73·08j 73°72° • of lteel rs 220 per tonne other articles of iron or ste~l nil 730810 j - botto,m stools, stirring or poking  rods, splash plates and troughs as are used in the factory of productjon in the manufacture of ftleel ingots and melted either during or after such use in the said factory heading no subheading no 5 description of goods rate of duty \  ----------- (i) -__--,--,------730820 - chain and parts lhcreof, of iron or steel 10 730830 - nails, tacks,drawing pins, corrugated nails, staples (other than mose of heading no 83 05) an~ similar articles of it on or steel, whether or not with reads of other material, but, excluding such :ll'ticles with beads of copper rivets, cotters, cotter pins, washers 15 20% 12% ilz% :20 (~n~luding  spring :washers) and similar artlcles of non or steel : 7308,41 - circlips 7308-49 - other 730850 - sewing neloidll's, knitting needles, bodkins, crochet ,hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel i safety pins and other pins of iron or steel, rot dsewhe~e apccibed or included 730860 - 30 35 730880 - 45 springs and it'avr-s for spring~, of iron or steel stoves, ranges grates, cookers other than pressw'e cookers (iq6!luding those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plale wannen and similar non -dectric appliances, and parts thereof, of iron or steel radiators for central heating, not electrically heated an~ parts thereof of iron or steel, air neaters and hot air clistributprs (including distributors which can distribute fresh or conditioned air), not· electrically heated, inc:orporating a motor-~riven fan or blower, '  nd parts thereof of iwn or steel sanitaryware and parts thereof, of iron or steel  other 730bgo -  chj\p'rd 74 notes copper and articles thereof50 the meaning 1 in this chapter, the following hereby assigned to them:-expressions have (~) waste and scrap:-waste and scrap metal fit only for the recovery of metal by remelting or for use in the ~ufact&lre of chemicals, but does not include slag, dross, sealings, ash and othef cuprous residues (ii) wrought bars and rods (including wire rods): (a) any extruder, rolled, drawn or forged produds of solid section, of which the width or the maximum cross-5 sectional dimension exceeds 6 millimetres and which if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after pro- 10 duction (otherwise than by simple trimming or de-scaling) provided that they have not thereby assumed the character of any articles or product falling under any other heading (iii) wrought angles shapes and sections: (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexa- j 5 gonal), of which the width or the maximum cross-sectional dimension exceeds·6 millimctres and which, if they are flat, have a tlickness exceeding onc-tenth of the width; or (d) any cast (ir sintered products, of the same forms and dimensions which have been subsequently worked after pro- 110 duction (otherwise than by simp1e trimming or descaling), provided that they have not thereby assumed the character of any articles or product falling under any other heading (iv) wire: - ~ any rolled, extruded or drawn product of solid and uni 25 form cross-section, of which no cross-sectional dimensionexceeds 6 millimetres, but does not include articles and cables, falling under heading no  8544 (v) plate: 30 a fiat product whose thickness exceeds 10 millimetres and the width exceeds 300 millimetress (vi) sheet: a flat preduct, cut to length, whose thickness exceeds 015 millimetre but does not exceed 10 mulimetres, and the width exceeds 300 millimetres and includes a corru- 35 gated or troulhed sheet (vii) strip: a flat product whose thickness exceeds 015 millimetres but does not exceed 10 miuimetres, of any width and generally not cut to length and usually in coil 40 (viii) foil:   a flat product of thickness (excluding any backing) not exceeding 015 millimetre, of any width, generally not cut to lehgth and usually in coil, whether or not embossed, cut to shape, perforated, coated, printed or backed with 45 paper or other reinforcing material  (ir) powders and flakes: all types of powders  and flakes, but does not include cement copper and powders and flakes prepared as colours pigments, paints or the like  ') (or) pipes and tubes: a hollow product of uniform cross-section and wall thickness having a· continuous periphery produced by drawing, casting or extrusion, welding orhrazing process (xi) shells and blanks: a hollow cylinder produced by extrusion, rotary piercing or casting for subsequent drawi~g i'nto pipe or tube (xii) hollow section: 10 a section which is normally extruded, drawn or cast, the cross-section of which completely enc!oses a void or voids 15 2 heading no 74'01 includes wire bars and billets with their end; tapered or otherwise worked simply to facilitate their entry "into machines for coverting them into, for example, wires, rods or tubes 3 in heading no 7403, 'brass' means a copper alloy having a zinc content of five per cent or more by weight 20 4 in heading no 7404 'blank' means a piece of plate, sheet or strip, in any shape, including a circle, prepared for subsequent fabrication ----- ---  __ _----__---------__---_- - ----'---25 heading sub-no heading description of goods rate of duty no ---'- ------__------------------__------ --------- -  _----_-  - __-- _-- __-- __  _--__---7401 3') 740100 unwrought copper in any rs3,ooo per tonne form (refined or not in-eluding blister copper,  copperma'ite and cement copper), in-cluding ingots, notched bars wire bars, blocks, slabs, billets, shots; pel-uns, cathodes and cakes 740200 waste ·and scrap of cop-r~ 3,000 per tonne per 7403 wrought bars, rods (in - eluding wire rods) ang-les, shapes and sections, of copper  -wrought bars rods (including wire rods) of copper 740311 -of brass • rs 3,000 per tonne -- __---_  _--  ----------~---heading sub-no' heading description of goods rate of duty no -__-- --'--__- - ----- (i) (4) 74°319 --other than of brass rs 4300 per tonne 5 740390 -wrought angles, shapes and sections rs 6300 per tonne of copper 7404 740400 wrougiii'· plates, sheit'rs, &5 3700 'per tonne blanks (including circles) and strips of copper 10 740500 copper wire nit 740600 copper foil rs 3700 per tonne  copper powders (excum-i!z% ing cement copper) an!) flakes 7408 740800 pipes and  tues· of copper 9% shells and blanks for !zo% pipes and tubes; hollow secnons of copper 7410 741000 !zo castings, not otherwise rs 3000 per tonne specified 7411•00 7411 fittings for pipes and 12% rubes of copper (for example, couplings, elbows, sleeves)  onmr articles of copper1412~io -nails, tacks, drawing pins, staples u % (other than ~h~sr of headil1g no 83'05) and similar goods, of copp~ or of iron or steel with heads of copper; rivets,  cuttt!", cottfroim,' washers (including lipring washers) and similar arti~les of copper 7412!20 35 -copper springs; <;hain a~d parts' i!z% thereof -c(loking or heating apparatus of a j ~ % ki~d used for domuric purposes (other than pressu,re cookers) i non· electric, and parts th~, o( copper 74129° -other ni~kel and arti~ thereof ------------- --~--- -_-----• _-'heading sub-no heading descriptiun of goods rate of dut), 5 - no -___  __ _ • _ • l ___ ____ •••• ______ • __ _ (i) ---- - __- -_---__  _--_  _  __---7501 7501 qo  nickel (including nickel· waste and scrap), and articles thereoi~ 10  chapter 76 aluminium and articles thereof notes1 in this chapter, the following cltprcssions have the meanings her~by assigned to them:- (i) waste and scrap:waste and scrap metal fit only for the reco\"ery or metal by r::melting or for use in the manufacture of chemicals, but does not include sludge, dross, seatings, skimmings, ash and other residues  (ii) wrought bars, rods (including wire rods):20 (4) any extruded, rolled, drawn or forged products of solid section, of which the width or the max,imum cross-sectional dimension exceeds 6 milimetrcs and which, if they ~re flat have a thickness exceeding one-tenth of the width; or 25 (b) any cast or sintered products of the same fonns and dimensions, which have been subsequently worked after production (ot~erwise than by !'iimp'e trimming or de-scaling), provided that they have not thereby· assumed the character of any article or product falling under any other heading  (iii)· wrought angles, shapes and sections: (a) any extruded, rolled drawn or forge,d products of solid section (other than round, rectangular, square and hexagonal) of which the width or the maximum cross-sectional dimension e:xo<:eeds 6 millimetres and which, if they are flat, have a thickness exceeding ope:-tenth of the, width; o~ 35  (b) any cast or sinteredproducts, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or· descaling), provided that they have not thereby assumed the character of any article or product falling under any other heading (iv) wire: 'rolled, extruded or drawn proaucl, of solid and uniform crosssectioq, of w~h no cross-sectional dimensioo exceeds 6 millimeters, but does not include articles falling under heading no 8544 (v) plate: a flat product of rectangular section, generally cut to length, whoso thickness is 6 millimetres and above  (vi) sheet: ' a flat product of rectangul~r secti6n, generally cut to length, 10 whose 'thickness exceeds 015 millimetre but is below 6 millimetres; and includes a corrugated of troughed sheet (t)u) strip: a product of rectangular section, supplied in coil or flat form, of thickness exceeding 015 millimetre but below 6 miuimetres, with 15 length more than eight times the width (triii) foil: a flat product of rectangular section of thickness (excluding any backing) not exceeding 015 millimetre, whether or not embossed, cut to shape, perforated, coated, printed or backed witb ~, 20 paper board, ptaetics or other reinforcing maferials (iz) pipes and tubes: a bollow product of uniform cross-section having a continuous peripbery produced by drawing, casting, extrusion or welding process (x) hollow section: a section which is normally extruded drawn or cast and the crols-section of which completely encloses a void or voids (xi) semi-hollow section: a section which is normally extruded, drawn or cast, and any part 30 of wh~':! cross-section is a partially enclosed void, the area f which is substantially greater than the square of th~ width of the gap in beading no 7605 'blanks' means a piece of plat~, sheet or strip, in any shape, including a cir~e, prepared for subsequent 'fabrication 35 heading no 7607 also i'ncludes aluminium powders mixed with other base metal powders, but does not include powders or flakes prepared as pigment paste colours, paints or the like heading sub· no heading description of goods rate of duty no (3) -_  _---, __-_ __  ~- --'  - - -----__  _--5  7601 760100 ,unwrought aluminium in 50% plus rs 4,000 any form including in· per tonne gats, pigs, blocks, billets slabs, notched bars, wire bars, shots and pel~ts 760200 waste and scrap of alu· 50% iijls rs 4,000 minium per tonne wrought bars, rods (in cluding wire rods), ang· les, shapes and sections of aluminium 760310 - wrought bars, rods (including wire 50% plks rs 4,000 rods) of aluminium per tonne 760390 - angles, shapes arid sections of a1u· 50% plus rs ",000 minium  per tonne 760400 aluminium wire 50% plus ri 4,000 per~ wrought plates, sheets, blanks (including circles) and strips of aluminium 7605:10 - circles having thickness of and above 50% plus rs 40000 0',56 mm but not above 2 mm, per tonne 50 % pias rs 4,000 per tonne 7606 760600 aluminium foil 50% pias rs 4,000 per tonne 7607 aluminium bowders and ,50% plw ri4,ooo flaxes per tonne 76•08 760800 pipes and tubes of alumi· 50 % plus rs 4,000 mum per tonne heading sub-no  heading description of the goods rate of duty no 76·09 shells and blanks for 50% plus rs 4,000 5 pipes and tubes, hollow per tonne sections and semi·hollow sections of aluminium 761000 | fittings        | for       | pipes    ||-----------------|-----------|----------|| 12              |           |          || %               |           |          || tubes           |           |          || of              | aluminium |          || (for            |           |          || example,        |           |          || couplings,      | el-       |          || bows, sleeves) |           |          || 7611           |           |          || 7               |           |          || 6ii             | -         |          || oo              |           |          || castings        |           |          || o:f             |           |          || aluminium,      | ';        |          || 50%             |           |          || pills           |           |          || rs              |         | 4,000    || not             | otherwise |          || specified       |           |          || l               |           |          || per             |           |          || tonne           |           |          || '}612          |           |          || other           |           |          || articles        |           |          || of              |           |          || aluminium       |           |          || 761210         | -         |          || uteusils        |           |          || made            | of        |          || aluminium      | nil       |          || 761220                       | -       ||-------------------------------|---------|| nails,                        |         || tacks, staples (other than    |         || 12%                           |         || those                         | of      || heading                       |         || no                           | 8305), || rivelli,                      |         || cotters, cotter-pins, washers | and     || similar                       | :     || 761230 -                     |         || sanitaryware                  | and     || 12%                           |         || 76hzgo                       | -       || other                         |         || 12%                           |         || ----------_-----             |         || ---                           |         || ------                      |         || --_-'                        |         | chapter  78 lead and articles thereof ' non:in heading no 7802, 'waste und scrap' means waste md scrap metal fit only tor the recovery of metal by remelting or for use in the manufacture of chemicals, but doe" not include slag, ~ish and other residues | heading     | sub-    ||-------------|---------|| no         | heading || description |         || of          | good'!  || rate        |         || of          | duty    || no         |         || rs         |         || 840         |         || per         | tonne'  |7sen (0) unwrought'lead (includ ing argentiferouslead), including ingots, pigs blocks, anodes, slabs, {,akes and cast sticks --------' --_  _  ------| description               | of                  | goods              ||---------------------------|---------------------|--------------------|| rate                      | for duty            |                    || heading                   |                     |                    || no                       |                     |                    || sub·                      |                     |                    || heading                   |                     |                    || no                       |                     |                    || 7                         |                     |                    || 8                         |                     |                    || 02                       |                     |                    || waste and scrap           | of                  | lead              || rs                       |                     |                    || 840                       |                     |                    || pel'                      |                     |                    || tonne                     |                     |                    || 7                         |                     |                    || 802                       |                     |                    ||                          |                     |                    || 00                        |                     |                    || 5                         |                     |                    || 78                       |                     |                    || 0                         |                     |                    || 3                         |                     |                    || 780                       |                     |                    || 3                        |                     |                    || 00                        |                     |                    || pipes and tubes           | of                  | lead              || 15%                       |                    |                    || 78                       |                     |                    || 0                         |                     |                    || 4                         |                     |                    || 7                         |                     |                    || 804                      |                     |                    || 00                        |                     |                    || shells                    |                     |                    || and                       |                     |                    || blanks for                |                     |                    || 15%                       |                     |                    || pipes amd                 |                     |                    || tubes                     |                     |                    || 78                       |                     |                    || 0                         |                     |                    || 5                         |                     |                    || 10                        |                     |                    || wrought                   |                     |                    || lead                      |                     |                    || in                        | the                 | form               || of                        | bars, rods, angles, |                    || sec-                      |                     |                    || tions,shapes,             | wires, pla-         |                    || tes, sheets, circles,     |                     |                    || strips                    |                     |                    || and                       |                     |                    || foils                    |                     |                    || -                         | lead                |                    || wij'l~s                   |                     |                    || nil                       |                     |                    || -                         | other               | rs                || 1,000                     |                     |                    || per tonne                 |                     |                    || 7806                     |                     |                    || 00                        |                     |                    || fiti1ngs                  | for                 | pipes              || ~                         |                     |                    || 12%                       |                     |                    || bes                       | of                  | lead (for example; || couplings, elbows, sleev- |                     |                    || es)                      |                     |                    || lead                      |                     |                    || powders                   |                     |                    || and                       |                     |                    || flakes                    |                     |                    || 12                        |                     |                    || %                         |                     |                    || ']808                    |                     |                    || otfmr                     | articles            | of                 || 12%                       |                     |                    || -~------------------      |                     |                    ||                         |                     |                    || ----                      |                     |                    | chapter 7fj zinc and articles thereof ncm:s25 1 in thi~ chapter,  the following expressions have the meanin~t hereby assigned to them: (i) waste and scrap:-waste and scrap metal fit only for the recovery of mwll by remelting or for use in the manufacture of chemicals, and includes drou and ash (it) wrought bars and rods (including wire rods):-35 (a) any e,;truded, rolled, drawn or forged products of solid section, of which the width or the maximum cross-sectional dimension exceeds 6 millimetrcs and which, if they are flat, have a thickness' exceeding one-tenth of the width; or (b) any cast -or sintered products, of the same forms and dimensions, whi~h have been subsequently 'worke<1 after pro-' duction (otherwise than by simple trimming or de-scaling), provided that they have not thereby assulned the character of any articles or product falling under any other heading  (iii) wrought angles  shapes and sections:(a) any extruded, rolled drawn or foreed products of solid section (other than round, rectangular, square and hexagona]), of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickneib 5 exceeding one-tenth of the width; or (b) ~y cast or sintered produ:cts, of the same forms and dimensions which have been subsequently worked after production (othorwise than by simple trimming or descaliilg), provided that they have  not thereby assumed the character of any article or product fal- io ling under any other heading (iv) wire: any rolled, extruded or drawn product of solid and unifol1ll crosssection, of which no cross-section, dimension exceeds 6 millimetres 15 (v) plate: a fiat product, cut to length, whose thickness exceeds 10 miilimetres and width exceeds ooi urlllimetres (vi) sheet: a flat produc\ whose thickness exceeds 015 milumetre, but does ~o  not exceed 10 millimetres, and width exceeds 500 millimetres; and includes a corrugated or troughed sheet (vii) strip: a' flat procnct, ~ not cut to length, wbose thickness exceeds 015 mjljim~ter but does not exceed 10 millimetres, and 25 width does not exceed 500 millimetres (viii) foil: ·a fiat product whose thicbess (excludin, any backing) not exceoding ols millimetre whether or not embossed, cut to shape perforated coated, printed or backed with paper or other reinforc- 30 ing material  (ix) powders and flakes:an types of powders and fiakes, includiag dum, but excluding powders and lakes prepared as colours, pipitolnu, paints or the ~ ~  4¢) pipes and tubes:a boilow' product of uniform croitiis-eec:lioll havidc cont:i:duous periphery ~ by drawid& casting or ex1ii'qsion procesl (zi) hollow' section: a section which is norm~ly extruded, drawn or cast and the 40 cross-section ()f which completely encloses a void or voids 2 in heading no 7904, "blanks' meana a piece of plate, sheet or strip in any shape, including a circle, prepared for subsequent fabrication | description                  | of             | goods           ||------------------------------|----------------|-----------------|| rate                         |                |                 || of                           |                |                 || duty                         |                |                 || heading                      | sub-           |                 || no                          |                |                 || heading                      |                |                 || no                          |                |                 || ---~----                     |                |                 ||                           |                |                 || --                           |                |                 || -----------                 |                |                 || (i)                          |                |                 || (3)                          |                |                 || 5 7901                      |                |                 || 790100                      |                |                 || unwrought                    | zinc           | in              || any                          | ri            |                 || 3,~75                        |                |                 || per                          |                |                 || tonne                        |                |                 || form                         | including      | blocks,         || 10                           |                |                 || plates, ingots, cakes, bars, |                |                 || biile1's,hi\rd               | or            | soft            || cathodes, anodes, pellets,   |                |                 || spelter                      |                |                 || and                          |                |                 || broken zinc                 |                |                 || 790200                      |                |                 || waste                        |                |                 || and                          |                |                 || scrap                        | of             | zinc           || 3275                         |                |                 || per                          |                |                 || tonne                        |                |                 || 79                          |                |                 || 02                           |                |                 || wrought                      | bars, rods     | (in-            || cluding                      | wire           | rods), ang-     || les, shapes                  |                |                 || and                          |                |                 || sections                     |                |                 || of                           | zinc;          | zinc            || 79°310                      | -              |                 || wrought bars                 | and            | rods (including || 3275                         |                |                 || per                          | tonne          |                 || wire                         |                |                 || rods)                        |                |                 || of                           | zinc           |                 || 790320                      | -              |                 || wrought                      | angles, shapes |                 || and                          |                |                 || sections rs                 |                |                 || 3800                         |                |                 || per tonne                    |                |                 || of                          | zinc           |                 || nil                          |                |                 || 79033° -                    |                |                 || zinc                         | wire           |                 || 20                           |                |                 || 79·04                        |                |                 || wrougifl'                    |                |                 || plates,                      |                |                 || sheets,                      |                |                 || blanks (including circles,  |                |                 || but                          |                |                 || lexcluding                   |                |                 || calots)                      |                |                 || and strlps                   | of             | zinc; zinc      || foil                        |                |                 ||  rs                        |                |                 || 3800                         |                |                 || per                          |                |                 || tonne                        |                |                 || 790+10 -                     |                |                 || zinc foil                    |                |                 || rs                          |                |                 || 3800                         |                |                 || per                          | tonne          |                 || 790+90 -                    |                |                 || other                        |                |                 || 79                          |                |                 || 0                            |                |                 || 5                            | 79             |                 || 0                            |                |                 || 5                           |                |                 || 00                           |                |                 || zinc calqts                  |                |                 || rs                          |                |                 || 4750                         |                |                 || per                          | tonne          |                 || 7g·06                        | 790600        |                 || zinc powders and flakes      |                |                 || 15%                          |                |                 || 30                           |                |                 || 7907:                       |               | 79              || 0                            |                |                 || 1·eo                         | )              |                 || pipes                        |                |                 || and                          |                |                 || tubes                        | of             | zinc            || 25                           |                |                 || %                            |                |                 || 7g·                          |                |                 || 08                           |                |                 || 790800                      |                |                 || shells                       |                |                 || and                          |                |                 || blanks                       |                |                 || i                            |                |                 || for                          |                |                 || 25                           |                |                 || %                            |                |                 || pipes                        |                |                 || and                          |                |                 || tubes;                       | hollow         |                 || sections                     | of             | zinc            || 79·09                        |                |                 || 35                           |                |                 || 790900                      |                |                 || fittings                     | for            | pipes           || 12%                          |                |                 || tubes                        |                |                 || of                           | zinc (for      |                 || exam-                        |                |                 || ple,                         |                |                 || couplings;                   | elbows,        |                 || sleeves)                    |                |                 || 79                          |                |                 || 10                           |               |                 || 7g1000                      |                |                 || other                        | articles       | of              || ----                         |                |                 ||                            |                |                 || ---__-----_               |                |                 || ----                         |                |                 | c'ijapl'er 80 tin and articles' 'ihereofdc~criptioll of goods ratr of duty heading sub-no headiil~· no 5 8oot rootoo tin (including tin waste and scrap), and articles thereof -- -__----------__--__----_ __ ----------__  --- -_  --"- • - chapter ii 10 other base metals; c~mets; articles thereo~' description of good~ rat!" of duty heading sub-no heading no 15 (i) (3) 8101 810100 20 other base metals (inclu-ding wasl'}~ and scrap) ; cermets (including wa"te and scrap) ; articles of other base metals or cermets ----------• ------ -----_ __  __ _ • __- _- cllapter82 tool~, implements cutlery spoons and forks, of base' metal; parts thereof· of base metal no'l'bs1 apart from blow lamps, portable forges, grinding wheels with 25 frameworks, manicl!l'e or pedicure sets, and goods of heading no 8204, this chapter covers only goods with' a blade, working edge, working surface or other working part of: (a' base metal; (b) metal carbjdl~s or cermets; (c) precious ot semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) abl'asive mate!'iall:: on a support of base metal provided that the articles have cutting teeth, flutes, grooves, or the like of base metal, which retajn their identity and function after the appli- 35 cation of the abrasive 2 parts of base metal of the articles of this chapter are to be classified with the articles of which they' are parts, except parts separately specified as such and tool-hqlders for hand tools (heading no 8425) however, parts of generalu5e as defined in note 2 to section xv are in 40 all cases excluded from this chapter heads, blades and outting plates for electric shavers or electric hair clippers are to be classifier'! in heading no 8510 sub· description of goods rate of du~y heading -no (i) (ii) (3) (4) 5 8201 hand tools, the follow-ing: pliers (including cutting pliers~, sp~rs, wrenches, fiif; -and rasps, screw driveas (including ~o ratchet types) 8110110 -hand tools 15% 8110190 -parts 12% fnoil interchangeable tools for hand tools, whether 15 or not power-operated, or for machine tools ifor example, for press-no, stamping, punching, tapping, threading, dril-20 ung, boring, broaching, milling, turning or screw driving), including dies for drawing or extrud-ing metal, and rock drill-25 ing or earthboring tools 8110210 -tools 15% fnoll·90 -parts 12% 81103 industrial knives and bla-go des for hand or machine saws 8qogio -chaff cutter knives nil 820380 -other 15% 82og·90 -parts 12% 35 82·04 820400 plates, sticks, tips and the 20% like for tools, unmoun-ted, of slntered metal carbides or cermets 82'°5 820500 razors and razor blades 12% (including razor blade 40 blanks in stri1-s) 8206 8~00 hand or pedalqperated 12% grinding wheels· with f1lame works blow lamps; 45 vices, cl\mps and the uke, other than accessories for and parts of, machine tools; anvils; portable forges headiqli sub· deilcription· of goods' ratt;of d_ no heading no ---(r) (2) (3) (4) ---- &z07 blz07·00  spoons, forks and other 12% 5 a&ticlu elf cutler y for t:abli ~ kitchen ljs£ (for ui\:wp ' , tabli knives kltoatn· diwbi, papbil oi vii, , lt1"l'er:' openers, pen-10 cil s~,\ fish-ioti  ves, buti'er-knives, sugar tongs), manicure or pedl·  ~ sets and instrt:jments (including nail files) 15 8808 ·880800 ~""" w' other tools and imple-ments ncluoing tl'iose of a kind used' i~ agrlcul-tt:j~ i:iort1cul tulte oil forestry 20 8808ro  tobia and impled1cnts of a kind nil used in agritultllre 820880 ·other· tools and implements 12%  lin 8208·90 -pal'1ij/, 12%  __ - __  _--chapter 83 25  miscellaneous articles of base metal" , '~' 1 for !abe p1iipoiei etdais <1iap&or~pmti of bue-metal arc to be clawed with their parent af" kr however,> 'patti·af geaeral use' as deftned in note 2 of section 15 are' not to be taken parts of goods df this chapter 30 2 m relation to sub-heading no 81121<1 111e· p&'ocebi of lacquering or printing or both of plain containers shall amount to 'manufacture' 3 in heading no 8313, the expression 'bolts and nuts, threaded or tapped, aile! srrews' shall include bolts· ends, screw studs, screw studding, ielf-tappecl screw3, sc:rew books add screw, ridfp s5 heading sub~ no beading rate of duty no (r) (2) (3) as·ol 8sor00 | description    | of       ||----------------|----------|| goods'         |        || rate           |          || 9f             |          || duty           |          || heading        | sub·     || no            | 'heading || no            |          || base                    | metal-             |  moul<fi'in(;$,·    ||-------------------------|--------------------|---------------------|| fittings                | and similar arti |                     || cles suitable           | for                | ,1iuil·             || niture,                 | doors, staircases, |                     || 'windows,               |                    |                     || '8llnds,                |                    |                     || gqaoh                   |                    |                     || work, saddlery, trunks, |                    |                     || chests,                 | caskets            | or                  || ljike;                 | automaftq-         |                    || dqe)ll                  |                    |                     || closers                 | of                 |                     || ~                       | ~al;               |                     || wim                     |                    |                     || mountings               | of                 | base                || metal'                 |                    |                     | -partsheading sub· no heading -·-d~tion of goods rate of duty  , no ----------(i) (3) (  ) 830419 other} nil 5 -made, of base metal other than steel 12 % parb : ' 830491 p:drrgoods covered by ;sub-25%  ngbs04 ii 10 15 fit1'ings for loose·leaf 11% binders or files, lbti'er clips, letter ·corners, pa· per clips, indexing tags and similar office arti-cles, of base metaljstaples in strips (for example, for omces, upholstery" pa· ckaging), of base metal 830600 flexible tubing of base 12% metal, with or without their fit1'ings clasps, frames with clas· 12% ps, buckles, buckle·class, hooks, eyes, eyelets, and the like, of base metal, of a kind used for clothing, footwear, awnings, ~ bags, travel goods or other made up articles;  'i'tmular or bifurcated rivets, of base metal; beads and spangles, of base metal  40 sign·plates, name plat-es, 1~% address plates and simi· lar plates, numbers, let-ters and other symbols, of base metal, exclud· ing mobe of heading no 94·03 83·09 45 stoppers, caps and lids (inqjuding crown corks, pilfer proof caps), seals and other packing access· ories" of base metal 830910 ·crown corks with or without 5 paise each waahen or 'other fittings of cork, rubber, polyethylene or- any other material rate of duty description of goods subbeading no (i) (3) 2 paise each 830920 5 -pilfer proof caps for packaging, all sorts, with or without waaben or other 6ttiugb of cork, rubber polyethylene j)r any other material --other 0 20 wire, rods, tubes, plates, electrodes and similar produars, of base metal or of metal carbides, co-ated or cored with flux material, of a kind used for soldering bra-zing, welding, or deposi-tion of metal or of metal carbides; wire and rods, of agglomerated base me-tal powder, used for me-tal spraying  8310•10 - coated electrodes of base metal, for electric arc-welding -coated rods and cored wire, of base metal, for welding by~, soldering or brazing  - other ·parts aslloo - electrical stampingjand laminations, of basjr me-tal, all sorts containers of base me· tal 35 containers ordinarily ~tended for packaging of goods for sale, ineluding collapeible tubes,casks, drwns, cans, boxes, gas <:ylinders and pressure container, whether in assembled or unassembled condition and containers known com-dlcii'claily as ftatteaed or folded codtainers, of base  metal : 45 ·of-aluminium, whether plain, 50% llus rs 4,000 laequered or printed or lacqun-· per tonne cd and printed ---' ------------------------------------------kachilndy and· mechameal appltanel8~ eu£'jilical j';qumm&nt; i'arts thbreqi'; sotj)1l) ~ an}) rbproducers, tde\llsiol\l iiiag& ad aomtd rbcoaduis 5 and reproducers, and parts and:a~op such· artiolj!s  no"1'i8' 1 twrstiond~ dot co-:(g) 'l'nnbmfssi0l'l' or conveyor belts··gr beltia oi pla'" of 10 chll}lte~· attor' of wlcanised l'iibber  (beacung no 4oaloh or' other artiel_· of a' ldl'kl u8ed ill- maebtaell,y « m~0i': ___ appliances or for other technical uses, of unhardede4·~jllbber (heading no 4017);   (b) articles of leather or of composition leather ()wadi", no 4201) or of furskin (heading no 4301), of a kind used in machinery or· mecllanic!al~appyaftoes'erftjto other 1eehnileal-1iiesl (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, chapter 39, 40, 44 or 48 or'section %v) ; 20 (d): pwlwatft cud8 for jaaquiin  or ailllilc  (far example, chapter 39 or chapter 48' or section xv);  <-) tlrbbndiasia1l w qglweyoj bejaia of texwe ldater:ial (heading no 5908)< or otba· amda of textile material foj: technical uses (beadbit· no i8~; (1) preerous or sem1-pre<:lool stones (nkturai, syntltettc· or reconstructed), or articls wholly of such stones ot he8dmg· n8i fun, except unmounted worked sapphires and diamol\ds·for 'styli (heading no~~  (g) part2r ot general use,' as defined in note ~ to secthm xv, ef base metal (section xv); or iimtlar gaoda of plaslles' ~~ -);; (h) drill pipe (heading no 7303); go (i)<drdlejl·- beltffof :metal wn-« strtp (8ectien, xv);, (j) articles of chapter 82 or chapter 83; (k) articles of section xvtt; (1) articles of chapter 90; (m-) clocks~ wmeres- orothep 8itieie8 ofch  91; 35 (n) ihterehangeable tools of heading no 820% or brushes of a ~d used as parts of machines of heading no fmujs; 1imfi1l'- tnter-~tools ue to, be· claui1ied accordjdg to tb8 aodltullcmt ma-terial of their working part (for example, in chapter 40, 42, 43, 45 or 59 or heading no 6801 or heading no 69:07); or (0) artic!es of chapter 96 2 subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles 5 of beading no 8484, 8544, 8545 m;46 or 8547) are to be classified according to the following rules:-(4) parts which are goods included in any of the headinp of chapter 84 or chapter 85 (other than heading) nos 8485 and 8548) are in all cases to be classified in their respective headings 10 (b) o~er parts, if suitable for use solely or principally with a particular kind of machine, or with a number of jdbcbinea of the same heading (including a machine of headijig no 8479 or headin, no 8543) are to be classified with the machines of that kind however, parts which are equally suitable for use principally with the 15 aoods of heading nos 8517 and 8525 to &528 are to be classified in heading no 8517 (c) au other parts are to be classified in heading no 8485 or heading no 8548 3 u~ the context otherwise requires, composite machines consis- 20 ting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing to or more complementary or alternative functions are to be claasified as if cons1sttng only of that component or as beinl! that machine which perfonns the principal function 25 4 where a machine (including a combination of machines) cod8ists of individual components (whether separate or interconnected by piping by transmission devices, by electric cables or by other· devices) intended to contribute together to a clearly defined function covered by one of the headin  in chapter 84 or chapter 85, then the whole falls to be classified 30 in the beading appropriate to that function 35 5 for the purposes of these notes, the expression 'dlachine' means lay machine, machinery, plant, equipment, apparatus or appliance cited in tae he8dinp of chapter 84 or chapter· 85 chapter m  nuclear reactors, boilers, machinery and mechanical appliances; parts thereof no'l'i's1 this chapter does not cover:-(ct) millstones, grindstones or other articles of chapter 68; 40 (b) appliances or machinery (for example, pwnps) or parts thereof, of ceramic material (chapter 69); (c) labol'atory glassware (heading no 70;12); mach:idery, appliances or oth~r articles for technical uses or parts thereof of glasl (_didg no 7014 or 7015); 45 (d) articles of sub-he~di~g no 730870 or simj,lar articles of other base metals (chapt~rs ?4 to 76 or 78 to 81);"" , (e) electro-mechanical tools ,for work,ing in the hand, of heading no asos or electro-mechanical domestic appliances of heading 5 no 8509; or (1) hand-operated mechanical floor sweepers, not motorised (head,ing no 9(;' 03), 2 su1;>ject to the o~ration of note 3 to section xvi, a machine or app,lian$=e which answers to a description in one or more of the heading 10 nos 8401 to 8424 and at the snme time to a description 'in one or other of the heading nos 8425 to 8~,80 is to be classified under the appro" priate h~adi'ng of the former' group and not the latter heading no 84,19 does not, however, cover:-! (a) germination plant, incubators or brooders (heading n> 8436); (b) grain dampening machines (heading no 8437); (e) diftul'ljng apparatus for sugar juice extraction (he~ding no 8438);' ' 20 (d) machi,oery fo,r the he~t-treatment of tex:tile yarns, fabocs or made up te't,tile articles ~eading no 84~1); or (e) machinery or plant, designed for mechanical operation, in wliich a chang~ of temperature, even if necessary, is subsi~ary heading no 8422 does not cover:-", (a) sewing machines for closing bags or simiiar containers (heading no 8452); or ' , " ,  ~ (b) office machinery of headingg no 8472 3 a machine-tool for working any material which answers to a deseription in heading no 8456 arid at the same time to, a description in heading no 8457, 8458, 8459, 8460, 8461, 6464 or 8465 is to be classified go in heading no 8456 4 heading no, 8457 applies only to 'machine-tools for working metal '(other than lathes) which can carry out 'different types of machining operations either:-(a) by automatic tool change from a magazine or the like ill con· 35 formlty with a machining programme (machining centres), (b) by the automatic use, simultaneously or seq~entially, of diflerent unit heads working on a fix~dposit~on workpiec~ (unit construction ~achines single statio~), (c)" by the automatic ·transfer of the workpiece to different unit 40 beads (multi-station transfer machines) terial of their working part (for example, in chapter ~, 42, 43 46 or 59 or heading no 6801 or heading no 69:0'7); or -(0) artic!es of chapter 95 2 subject to note 1 to ~s section,note 1 to chapter 84' ,and to note 1 to chapter 85, parts of machines (not being parts of the articles 5 of beadinano mm, 8544, 8545, m;46 or 8547) are to be clusified according to the following rules:-(4) parts which are goods included in any of the heac:unp of chapter 84 or chapter 85 (other than heading) nos 8485 and 8548) are in all cases to be classified in their respective headings 10 (b) o~er parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heac:wig no 8479 or heading no 8543) are to be classified with the machines of that kind however, parts which are equally suitable for use principally with the 15 goods of heading nos 8517 and 8525 to &528 are to be classified in heading no 8517 (c) all other parts are to be classified in heading no 8485 or heading no 8548 3 u~ the context otherwise requires, composite machines consis- 20 ting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing to or more complementary or alternative functions are to be c1assi1ied as if constung only of that component or as bein~ that machine whicb perfonns the principal function 25 4 where a machine (including a combination of machines) codiists of individual components (whether 8epm"ate or intercbddected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the beadinll in chapter 84 or chapter 85, then the whole falls to be classified 30 in the heading appropriate to that funetton 35 5 for the purposes of these notes, the expression 'machine' means any machine machinery, plant, equipment, apparatus or appliance cited in tae he8dings of chapter 84 or chapter 85 chapter 84  nuclear reactors, boilers, macidnery and mechanical appliances; parts thereof notes1 this chapter does not cover:-(a) millstones, grindstones or other articles of chapter 68; 40 (b) appliances or machinery (for example, pwilps) or parts thereof, of ceramic material (chapter 69); (e) labbratory glassware (beading no '70;12); machinery, appliances or othrr articles for technical uses or parts thereof, of glass <beadlnl no 7014 or 7015); 45 (~) articles o~ s~b-helidi~g no 730870 or dmuar artic1es of ";  t ,/ i : ,, - ~  other base metals (chapt~rs 14 to 76 or 78 to 81);  (e) electro-mechanical tools ,for working in the hand, of heading no 8~08 or electro-mechanical domestic appliances of heading 5 no 8509; or <f> hand-operated mechanical floor sweep~rs, not motorised (heacling no 9(;03) 2 s~bject to the o~ration of note 3 to section xvi, a machine or applians:e which answers to a description in one or more of the heading 10 nos 8401 to 84~24 and at the snme time to a description in one or other of the heading nos 8425 to ~80 is to be classified under the appropriate heading of the former' group and not the latter heading no 8419 does not, however, cover:-l (a) germination plant, incubat~rs or brooders (heading jio 8436}; (b) grain dampenin~ machines (heading no 8437); (c) ditfuring apparatus for sugar juice extraction (headin~ no 8438);   20 (dl machinery for the hel:\t-treat~ent of textile yarns, fab~ics or made up te~tile arti,des qleading no 8451); or (e) machinery or plant, designed for mechanical operation, in wliich a chang,e of temperature, even if necessary, is subsid~ary , " heading no 8422 does not cover:-(a) sewing machines for closing bags or simiar containers (heading no 8452); or      ' (b) office machinery of headingg no 8472 3 a machine-tool for working any material which answers to a description in heading no 8456 and at the same time to a description in heading no 84;57, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified' 30 in heading no 8456  4 heading no 8457 appli~ only to 'machine-tools for working metal "(other than lathes) which can !:any out 'different types of machining operations either: - (a) by automatic tool change from a magazine or the like ill conformity with a machining programme (l!lachining centres), 35 '(b) by the automatic use, simultaneously or sequentially, of different unit' beadll working on a fix~ position workp~ec~ (unit construc::tion ~hines, single statio~), (c)' by the automatic transfer of the wqfkpieceto ditferent unit beads- (mulu  station transfer machines) 40 5 (0;) for the purposes of heading no 8471, the expression automatic data processing machines' means:-(i) digital machines, capable of (1) storing the processing programme or programmes and at least the data immediately neressary for the execution of the programme; (2)  being freely programmed in 5 accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing programme which requires them to modify their executiqn, by logical decision during the processing run; (iii) analogue machines cap·able of simulating :mathematical 10 models and comprising at least: analogue elements, control elements and programming elements; (14i) hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements (b)' automatic data processing machines may be in the form of 15 systems consisting of a variable number of separately-housed units a unit is to be regarded as being a part of the complete system if it meets all the following conditions:-(i) it is connectable to the central processing unit either directly or through one or more other units; 20 (ii) it is specifically designed as part of such a system [it must, in particular, unless it'is a powe1;" supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system] such units presented separately are also· to be classified in heading 25 no 8471 heading no 8471 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function such machines are classified in the headings appropriate to their respective functions or, failing that, in residual 30 headings 6 heading no 8482 applies, inter clllia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 005 mm whicliever is aess ouia!: steel balls are to be classified in heading no 7308 35 7 a machine which is used for more than one purpose is, for the purposes of classification, to be treated as jf its principal purpose were its sole purpose subject to note 2 to this chapter and note 3 to section xvi a machine t?e principal purpose of which is not described in any heading ~o or for which no one purpose is the principal pu,wose is, unless the context otherwise requires, to be classified in heading no 8479 heading no 8479, also c~vers machme;s for making rope or cable (for example, stranding  twisting or· cabling machines)  from metal wire, textile yarn pi' any otlier material or p-om a combin~tion of such ·materiair,· , 45 heading sub-; no heading description of goods rate of duty no   (j) ----------------------~--------------------------5 8+el' nuclear reaai'ors;  fuel elements (cartridges), non-irradiated, j?or nu-clear reacl'ors; machi-nery and apparatus for isotopic separation 10 84o~ooj steam or other vapour generating boilers (oth-er than central heating hot water boilers capable also of producing low pressure steam) ; super-heated water boilers central heating boilers ,other than those of hea-ding no 84'0~ '20 auxiliary plant for use with boilers of heading no b4'0~ or heading no 8t- 03 (for example, econo-misers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units &t:0500 producer gas or water gas generators, with or without their purifiers; acetylene gas generators · and fsimllar water pro-cess gas generators, with or without their puri-'fiers fitoooo steam turbines and other vapour turbines 10% 840700 -spark-ignition recipro-cating or rotary inter-nal combustion piston - engines 10% 45 840800 compression-ignition in-ternal combustion pis-· ton engines (diesel or · semi-diesel engines) 84·09 &t:og1)() parts suitable for use so-lely or principally with  the engines of, heading no 8407 or heading no 8408 841000 hydraulic turbines twa-ter wheels, and regula-tors therefor ----,;;,- ---_  __  - - ----------heading· s~b-description of goods rate of duty no heading no ------(i) (2) (3) (4) --------  ,  5 84 11 8411 •00 tu~~etsi tubjk)propel-12% lers a d other gas tur-bines 8412 841200 other tors engines and mo-12% 8413 841300  pumps, for liquips, whb- thbit or not fiti'm with 12% 10 a  measuring device; li· quid elevators 8414 air or vacuum pumps, air of other gas com~'£s80rs 15 and fans; ventilating or recycling hoods lncor· porating a fan, whether or not fitted wi1'h'filters 8414 10 -gas compressors of a 'kind used in 110% 20 reft1erating and air to~ditionjng app lances and machintry  841480 ·other 15% 841490 ·parts 15% 18415 841500  air conditioning:mj\chlnes, :comprising a motor-dri-ilo% 25 ven fan and elemwrrs for changing the tempera· ture and hu~ity, inclu· ding those machines ,in go which the humldity can-not be separately regu-lated 84- 16  841600 furnace burner's fbr li-12%  quid fuel, for pulvelused 35 solid fuel or foa ,gas; me=cal ,stokf+ts, me ' lcal gutes me-chanical ash dischargers and similar appliances 40 84·17 841700 indusnual oil labolla· uz% toryfurnaces,and ovbn$, including incinerators, non-electric 8418 841800 beflugerators, f'lteezers 110% 45 and other rff1ugerating or freezing ~pment, euc'l'ric or 0  r; heat pumps other 'l'han air conditioning machines of 50 heading no 8415 --------------,----~ -----__---__--heading sub-no heading description of goods ra~ of duty· no ----------------------------10 machinery, plant or la· boratory equipment, whe-ther or not electrically heated, for the trea~ ment of materials by a process involving a chan-ge of temperature such as heating, cooking,roa-sting, distilling, rectify· ing sterilising, pasteuri-sing, steaming, drying, evaporating, vaporising, condensing or cooling, other than·machinery olt plant of a kind used for domestic purjlqses; ,ins-tantaneous or storage water heaters, non· electric 842000 25 cmendering or other ro~llng machines, other than for metals or glass, and cylinders therefor 8{2100 84·21 centrifuges, including centrifugal dryers: fil-tering or· purifying ma-chinery and apparatus, for liquids or gases 842200 35 dish washlng machines; machinery for cleaning or drying bot'fles ·or other containers; machi-ner,x for filling, closing, sealing, capsuling or lt\belling bo'itles, cans, boxes, bags or otirer con-tainers; other packing or wrapping machinery; maciunery for aerating beverages  50 842300 weighing machinery (ex- cluding balances of 0\ sensi~ of 5 milligram or better) , including weight operated counting em checking m<\chines; weighing machine weights of alfl kinds -------------_--------------- ---__-| d<:scription    | of      ||-----------------|---------|| rate           |         || of              |         || ~uty           |         || heading         | sub-    || no             | heading || no             |         |mechanical appliance~  (whether or not hand opellated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not ch>\rged; spray guns >\nosimllall appli-ances; steam or sand blasting machines and similar jet projecting machines polley tackle and hoists other than skip horsts,; winches and capstans; jacks derricks; cranes, includ ing cable cranes; mobile lifting frames, straddle carriers and works trucks fiited wlth a crane fork-lift trucks; other works trucks fitted with lifring or handling equipment other llfi'ing, handling, loading or unloiding machinery (for example, lift's, escalators, convey-0rs, teleferics) self-propelled bult~do­zers, angledozers, gra-ders, levellers, scra-pers, mecho\nic<\l ~hovels, excavators, shovel loa-dfas, tamping machines and road rollers other moving, gr aiung, levelling, scraping, ex-cavating, tamping, com-| rate                    | of             | duty          ||-------------------------|----------------|---------------|| heading                 |                |               || no                     |                |               || sub-                    | description    | of            || heading                 |                |               || no                     |                |               || (i)                     |                |               || 843100                 |                |               || parts suitable          | for            | use           || solely                  |                |               || or                      | principally    |               || with                    | the            | machinery     || heading                 | nos           |               || 84'25                   |                |               || to                      |                |               || 84'3                    |                |               || 0                       |                |               || 643200                 |                |               || agricultural,           | horticul-      |               || tural                   | or             | forestry      || chinery                 | for            | soil          || ration                  | or             | cultivation;  || lawn                    | or             | sports-ground || rollers                 |                |               || 20                      |                |               || 643300                 | harvesting     | or            || ing                     | machinery,     | includ-       || ing                     | straw          | or·fodder     || ers; grass              |                |               || or                      | hay mowers;    |               || machines :for cleaning, |                |               || sorting                 | or             | grading       || fruit                   | or             | other         || tural                   | produce,       | other         || than                    | machinery      | of            || ding                    | no            | 84'37         || 25                      |                |               || 643400                 |                |               || milking                 | machines       | and           || dairy machinery         |                |               || 3                       |                |               || 0                       |                |               || presses,                | crushers       | and           || similar                 | machinery used |               || in                      | the            | manufacture   || wine,                   | cider,         | fruit         || juices                  |                |               || or                      | similar        | beverages     || 35                      |                |               || -                       |                |               || other                   | agricultural,  |               || horticultural,          | fores-         |               || try, poultrykei;ping  |                |               || or                      |                |               || bee-keeping             | machinery,     |               || including              | germination    |               || plant                   | fitted         | with          || chanical                |                |               || or                      | thermal        |               || equipment;              | poultry        | in-           || cubatorsandbrooders     |                |               || ",                     |                |               || 50                      |                |               || machines                | for            | cleaning,     || sorting                 | or             | grading seed, || grain                   | or             | dried         || nous vegetables; machi- |                |               || nery                    |                |               || used                    | in             | the           || 'industry               | or             | for           || king                    | of             | cereals       || leguminous              | vegetables,    |               || other                   | than           | farm-type     || machinery               |                |               || heading                     | sub-                | description    ||-----------------------------|---------------------|----------------|| of                          |                     |                || goods                       |                     |                || no                         | heading             |                || rate                        |                     |                || qf                          |                     |                || duty                        |                     |                || no                         |                     |                || (i)                         |                     |                || 843                         |                     |                || 8                          |                     |                || 00                          |                     |                || 5                           |                     |                || 10                          |                     |                || machinery, not specified    |                     |                || or                          | included elsewhere  |                || in                          | this chapter, for   |                || nm                          |                     |                || industri,al                 | preparation        |                || or                          | manufacture         | of             || food                        |                     |                || or                          | drink, other than   |                || ma·                         |                     |                || chinery for the extrac-     |                     |                || tion                        | or                  | preparation    || animal                      | or                  | fixed vegeta·, || ble                         |                     |                || fats                        | or                  | oils           || 84-39                       |                     |                || machinery for making        |                     |                || pulp                        |                     |                || of                          | fibrous cellu      |                || losic material              |                     |                || or                          | for                 |                || making                      |                     |                || or                          | finishing           |                || paper                       |                     |                || or                          | paperboard          |                || 20                          |                     |                || 8+4000                     |                     |                || book-binding machinery,     |                     |                || including book·sewing       |                     |                || machines                    |                     |                || 844100,                    |                     |                || other                       | machinery           | for           || mak·                        |                     |                || ing up paper pulp, paper    |                     |                || or paperboard,             | jnclu·              |                || mng                         | cuiting             | machines       || of all kinds                |                     |                || 35                          |                     |                || machinery, apparatus        |                     |                || and                         |                     |                || hquipment (other            | than                |                || the machine-tools of        |                     |                || head-                       |                     |                || inqn~s                     |                     |                || 8456                       |                     |                || to                          |                     |                || 8465),                     | for                 |                || typi~oajnding               |                     |                || or                          | type·               |                || setting, for preparing      |                     |                || or                          | making              | printing       || blocks, plates, cyj,inders |                     |                || or                          | other printing com· |                || ponents; printing type,     |                     |                || blocks, plates, cylinders   |                     |                || and other printing com·     |                     |                || ponents;                    | blocks,             |                || 'pla                       |                     |                || tes                        | cylil\tj)ers        | and            || graphic                     |                     |                || stones,                     |                     |                || prep~d                      |                     |                || for                         | printing            | purposes       || (for example, planed, gra-  |                     |                || ined                        |                     |                || or                          | polished)           |                || 45                          |                     |                || ut%                         |                     |                || 8443                       |                     |                || 0 0                         |                     |                || printing'                   | machinery;          |                || machines for uses ancil    |                     |                || lary                        | to                  | printing       || 8444                       |                     |                || 00                          |                     |                || machines                    |                     |                || ,for                        | extruding,          |                || drawing textur,ing         |                     |                || or                          |                     |                || ournngmanmade              | textjle             |                || materials                   |                     |                || ------                      |                     |                ||                           |                     |                || ~---'--                    |                     |                |h~'~' no heading description of goods r~te of du~y , no (3) (4) -----;  _-------_ __  ---------------i, 5 84-45 ma\chin£s for ·preparing texjfille 'fibres; spinning ··11cjubung ·ar  twisting maohines and0'fher ma-ohineryfor·producing '1i'ex'pile yarns; textile 1r;hling or winding (in-'€:ltming wretwinding) 'maelhines and machines for prepar:ing texilliije 'yarns for use ont-he 1fm-ohines ofheading no 8+46 or 84-47 8+4600 weaving machines (looms) |               | 8700    | lk;niitlng machinbs,sr'eitch-   ||---------------|-----------|----------------------------------|| \b{i)ndlng    | maohines  | 4nd                              || machines      | for       | making                           || gimped        | yarn,     | tulle,                           || "f)m8roidery, |           |                                  || trimmings,    |           |                                  ||              | braid     |                                  || ,0r           | net       |                                  || lind          | machi-    |                                  || nes           | for       |                                  || tufting       |           |                                  |88ooa~il1a&y machinjl,ry, for ;use lwith :maohinbs'of heading no 8444 84·45, -lm·46 or 8447 (for example, dob-bies, jacquards, auto- mnr>lc s'poipmoti0ns, shut-5fle'oha'noing'meohanisms) ; p~ and aci::cessories slnpabl'£for usesoljely <?jr ilringipally wrnh: the maohlnes of :nus !heading ()r of(headingno'8444;~·45, 8446 or b4;~ (fob:lhample, spindles and spindle jo'ly-ea$, 'onrd,'~ing, oonbs, l"ktruql'ng 'nipples, : sltutu"u&s,  hfi'aimf!l and ,ifjmt)-fra}'u~s, ! hosiery needles) "maqhlnery",i'or the,manu-faafure,qrdtinlshing ,e>f felt or nonwovens in the c2wceor in shapes • inc'ju-,d1l)tg-machlnt:ryfor mal(-·ingeelthats; blocks for ,m4ki:nghats b6u~ld  or laundry type washing machines, "includingma0hines· which both wash and dry | dt:!;cription    | of      ||------------------|---------|| rate             |         || ot'              |         || duty             |         || heading          | sub-    || no              | beading || no              |         |045100 machinery (other than ma'chines of heading no 84" 50) for washing, clean-ing, wringing, drying, ironing, pressing (inclu-ding fusing presses),' ble-aching, dyeing, dressing, finishing, coating or im-pregnating textile yarns, fabrics or made up textile articles and machinesfor applying the paste to 1he base fabric or other sup-port used in the manu-faarure of floor cover-ings such as linoleum; machines for reeling, un-reeling, folding, cuti'ing or pinking textile fabrics sewing machines, other 'man book-sewing ma-chines of heading no 84' 40; furniture, bases and covers specially de-signed for sewing mach-ines; sewing machine nee-dles 8+53 machinery for preparing, tanning or workingr~ hi-des, skins or lea'uier or for making or repairing fool' wear or other arti-cles of hides, skins or leather, other than sew-ing machines] converters, ladles, ingot moulds· and casting ma-clunes, of a kind used in metallurgy or in metal foundries metal rolling mills and rolls tilerefor machine-tools for work-rate of duty desaipt,ion of goods: sabbeading no (i) 5  57 10 machining centres, unit construaflon machines (single station) and mul-ti-station transfer ma-chines, for working metal lathes for removing me-tal 845900 machine-tools (includ-, ing way-type unit head machines) for drilling, boring, milling, thread-ing or tapping by remov-ing metal, other than lathes ofheading no84· s8 8460·00 ~o 84·60 30 machine-tools for debur-ring sharpening, grind-ing, honing, lapping, poli-shing or otherwise fini-shing metal, sintered me-tal carbides or cermets by means of grinding sto-nes, abrasives or polish-ing produars, other than gear cutting, gear grin-ding or gear finishing machines of heading no 84,61 046100 35 machine-tools for plan-ing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutt-ing off and other machine-tools working by removing metal, sint-ered metal carbides or cermets, not elsewhere specified or included 8f6~oo 45 55 machine-tools (includ-ing presses) for working metal by forging, ham-mering or die-stamping; machine-tools (includ-ing presses) }<'or working metal by bending, fold-ing, straightening, flat-tening, shearing, punch· ing or notching; presses for working metal or metal carbides, not speci-fied above no heading no other machine - -rools}'<'or wollkl~· me'val,  smi'tu8'd metal carbides' oltgu; mets, without rm;mv~ material """ machine-tqolsifor work-ing stone, q&ramlcs, gqn-crete, asbesros:cnmnt,qa like mineral-materlals'or for cold workingglass ~ine-tool& (inolun  ing'nla'chinbs· pol£' n~im6 stmiun(~, glubing <9~ (!)1'-hlsrwise asst3msran&)poit wt:>ilking woer>, oorlt, bone, hard rubbbit, hi\r1)' plastics or similar hard ma1eiuals at66 8f66oo parts, and aooessqil-ies sui1'¥\ble poll: usg' s(i)!mly or- pringip'nglv  wilih' tlte mi'\crink6· of flbadin6s 00 & 8456 to 8465, il'4glui),i lng· work or t00l1 roll); ers,  smf~pening dib-heads, dividing' hbads ani1>'otlter spbcialacjltaer  mbnts' for·m'aghin£,~ds; tool holders for anli type of tool for wor-king ·in the hand toqls for worklng:ln· th£ hand, pnbumatm ·€)a wrm selfaontalnej) n0ni!il1ig-tric motor 8468j b46800 machinery, anu,awatla'i'us for sou1kiling,bra1iing-or 45 wjj,ldu'ifg~ whether oanolt capa9leof gultjng  01il'l'tbr than those of heading no 8515; gasopbratbjl),wr-face temi'bring machi-nes and appliances 8469'00 typewriters and w01w-procbssing machinrs $10% i 50 55 calcula:nng mauhnes· ac-counting machines" dash roolb'thr8, postage-f&vfjt inh machines, tj;g&ba'·iii11  ing 'ma(~hin£s and' slnltiail maciunes, inco~aa'iing\ a calculating device it;ate of duiy h~iig:' 'sub-no head· ingno description of goods 10 8471'00 au~flc data,process-ing machines and units thbq;bqf; magnetic or op· tioal readslls~ machines for transcribing data onmdatanft!jdia'in'ooded pollm, and' maehinbs· por processing sum data, not" elsewhere s?ecified orincbudjm, 20 other ,office machini~s (f<dr: ~ hbc'rograph or soincil oui'lwa'l'ing, machln8s, ~di1e811ng mf\  ciiuies, matomatic bank-note dispensers, coin-sor'ding machines, gain  c€)uniling 0r wrapping machines, pbncli8harpen-ing machines, pbrforat· ing or stapung maghi nes) parts '·and accessories (onmll ntan cover's, car;' rying cases and the i:ike) suitable for us!! solely or pluncipally with,l&t\-chines of i-ieadings nos 8+69 to 8472 - 45 8474'00 machinery for s0rting, scllbbning, sbpattatlng"wa shlng, e1luskln6, grinding, miking oa kneading fa· rth, sij1(!)hb,c)lles0l\ <?lnibr minbq'al 8uuqjaf(gi's"in so-lid (including oowder or paste) form; maghinery for agglomerating, shap· ing or moulding solin mi-neral fuels, ceramic pas-te, unhmulened· cbneni's, plastering ma'i'bluais' or other minbilal i'roducts in powdbilorpasaform; machin£s for forming foundrly molllds of sand 50 55 8475'00 maohines- ool\assembllng elbctlrig or ji'lli'jctr(i)nic lkmps,tubksorivalves or fla8h-bulbs, ,in,("dass bn-velopbs; machinbs for mamufac'1'uun~ oil hot worumg glia'bs· cdr: glass--w~; descriptionzof goods subhead-| automatic                         | goods-vending          ||-----------------------------------|------------------------|| machines                          |                        || (for                              | example,               || postage stamp,tclgarette,         |                        || food                              | or                     || nes),                             |                        || including                         | money-                 || changing machines                |                        || machinery                         |                        || for                               | working                || rubber                            | or                     || the                               | manufacture            || duars                             |                        || from                              | these                  || rlals,                            |                        || not                               | specified              || included                          | elsewjmre              || this                              | chapter               || macidnery                         |                        || for                               | preparing              || or                                | making                 || not                               | specified              || elsewhere                         |                        || in                                | this                   || ter                              |                        || machines and mechanical           |                        || appliances having indivi-         |                        || dual fungi'ions,                  |                        || not                               | spe-                   || cified                            | or                     || where                             | in                     || moulding boxes                    |                        || for                               | metal                  || foundry;                          |                        || mould                             | bases;                 || moulding                          | patterns;              || moulds                            |                        || for                               | metal                  || than                              |                        || ingot                             | moulds), me-           || tal                               | carbides, glass, mine- || ral                               |                        || materials, rubber                 | or                     || plastics                         |                        || taps, cocks, valves and           |                        || similar                           | appliances             || pipes, boiler shells, tanks,      |                        || vats                              |                        || or                                | the                    || like,                             |                        || includ-                          |                        || ing                               | pressure-reducing      || valves                            |                        || and                               |                        || thermostati-                      |                        || cally controlled valves          |                        || ¥i'io                             |                        || -expanaion valves                 | and                    || ves                               |                        || for                               |                        || refrigerating                     | and                    || tioning appliance!! and machinery |                        || 8481go -                         |                        || other                             |                        || 84&'00                           |                        || ball                              |                        || or                                | roller                 || 84bs'00                           |                        || transmission shafi's              | (in-                   || cluding cam shafts and            |                        || crank                             |                        || shaffs)                           | andcranksj             || hearing                           | housings               || and                               |                        || plain                             | shaft                  || gears and gearing; ball           |                        || screws; gear boxes and            |                        || other                             | speed                  || including                         |                        || torque                            |                        || conve-                            |                        || rters;                            |                        || l'-'lywh}<~els                    |                        || and                               |                        || pul-                              |                        || leys,                             | including pulley       || bwcks;                            |                        || clutches                          | and                    || shafi'                            | couplings (includ-     || ing                               | universal              || ----                              |                        || ----------__-__----             |                        || hemin                   | sub-         ||--------------------------|--------------|| no                      | laeadiog     || description              | of           || rate                     |              || of                       |              || dut·y                    |              || no                      |              || --__-----__--------_  |              || ------                  |              || 8484                    |              || 00                       |              || 10                       |              || gaskets                  | and          || go%                      |              || of metal sheeting com-   |              || bined with other mate-   |              || rial                     |              || or                       |              || of                       |              || two                      | or           || layers                   | of           || metal;                   |              || sets                     | or           || assortments              | of gaskets   || and                      |              || similar joints, dis-     |              || similar in               | composition, || put up in pouches,       |              || enve-                    |              || lopes                    | or           || 20                       |              || machinery                | parts,'      || containing               | electrical   || connectors, insulators,  |              || coils contacts           |              || or                       | other        || electrical features, not |              || specified                |              || or                       | included     || elsewhere in this        |              || chapter                 |              || -ships' propellers       | and          || 12%                      |              || 8485                    |              || 10                       |              || 848590                  |              || -other                   |              || 1%                      |              || --------                 |              ||                          | ------_      ||                        |              || __                       |              || _----                   |              | chapter 85 25 electrical machinery and equipment and parts thereof;· sound recorders and reproducers, televi- sion image and sound recorde;rs and reproj)ucbrs, and parts and accessories of such articlm90 1 this chapter does not cover: «i) electrically \varmed blankets, bed pads; foot-mutra or the like: electrically warmed clothing, footwear or ear pads or other electrically wanned articles· worn on or about the person; (b) articles of gla'!s of heading no '7008; or 35 (c) electrically heated furniture of chapter 94 2 heading nos  8501 to 8504 do not apply to goods described in heading nos 8511, 8512, 8540, 8541 or 8542 however, metal tank rnercury arc rectifiers remain classified in heading no 8504 40 3 beading no 8509 covers only the followblg electro-meehanical machines of the kind commonly used for domestic purposes: «i) vacuum cleaners, floor polishers, food grinders and mj"ejw, and fruit or vegetable juke extractors of any weight: (b) other machines provided the weight of such machines does not exceed 20 kg '  - : 'r;i the heading does not, however, apply to fans and ve~tilating';· or recycling hoods ':'ncorporating a fan, whether or not fitted with filters (heading no 8414), centrifugal clothes-dryers (heading no 8421), 5 dish washing machill~ (heading no '~' 22), household washing machines (heading no 8450) roller or other ironing machines (heading no 8420 or m!tl) , sewiag ·l'ft8~ines (beamftg no 84:-52), elettrie scissors (heading no :8508) or to electro-thermic appliances (heading no 8516) 10 4 for the puftlldles -8f heading' no -8534 'printed circuits' are circuits obtained by farming on aninsullting base, _ by any printing process (for example, embelliqg, :platiug1ilp, bing) ':or by the "fllm circuit" technique, conductar ,;elements, ~oatalbr·otber printed components (for example, inductances, resistors, capacitors) alone or interconnec:ted 15 according to a preestablisbed ,pattern, other than elements which can produce, rectify, modulate eraznplily ·an eleetrical signal (for example, semi-conductor clelllebtl) the term '})rlnted~· dees not· ~r circuits combined with elements other than -those ob'wned during the printing process printed flo circuits may, ·1'lowewr, _e titled with -non'jpl'in~ co~~ elements thin-or tbiqk-ftlm circuits comprising --'ve sad ,«lve elements obtained during the same technological process are to be classifled in  heading no 8542 li for the purposes of heading nos 8541 and 8542: - ('t1) "dio'des, '~transistors and similar seiill-eonduetor dmees" are  lsemioocf>nduetor dettees ·theopenttion of wtrieh depem!s tm ·va!1atfons in '~!itf~ty1ld the -awlication df atl electric 'fteid; , ~  (b) "electronic integrated circuits and micro8s'semblles" are: (i) 'monolithic inte~rrtet! cireui,ts in which the circuit elements 30 (diodes transistors, resistors, capacitors, interconnections etc) are created in the mass (essentially) and on the surtaee df a semt-eon- : "cwr ~al ~ jiiiaon,·fc1f'example) ed  we inseparably ai-m: 'oo"liybtid llntegrated drcutts in which passive tlements(re- 35 siston, ~apacltele, th\teaeonm8tmms, etc), >obtaillalfllly tjain--or thiekfum techn~iqgv and active elements (diodes, tranmtors, monolithic integrated circuits etc, obtained bv semi-condu<!tor technol0n',  re combined to all inteuts and n\l~es iac1ivibl81v"onafiftgje in-'sulatin~ substrate (1lna cel"alllic, etc) these ctmuts  may 40 also include discrete components; (iii) mirroassemblies of the moulded module rlicramodwp or similar types, constf\tin~ of discrete active or both active and ,as-·'iftove'eomponems which are combined aad interc!onnend;   for t~e classiflcation of the articles deflned in this note, bead- 45  h1g 'no!! '81\41 ~"d 8542 shalt take ~n~ over flny other headll1g in the schedule which might cover them by reference to, in particular, their function  6 records, tapes and other media of heading no 8523 or 8524 remain clusified in those headings, whether or not they are cleared with the 5 apparatul's for which they are intended    --~----| rate                     | of                    | duty      ||--------------------------|-----------------------|-----------|| heading                  |                       |           || sub-bea-                 |                       |           || description              |                       |           || of                       |                       |           || goods                    |                       |           || no                      | ding                  |           || no                      |                       |           || id                       |                       |           || 8c;oi                  |                       |           || 850100                  |                       |           || 'electric                | motors                | and       || generatdas               | (excluding            |           || generating               |                       |           || sets)                   |                       |           || 8501100)                |                       |           || electric~qenerating:     |                       |           || sets                     |                       |           || and                      |                       |           || rotary                   | converters           |           || 15                       |                       |           || parts                    | suitable              |           || for                      | use                   |           || solely                   |                       |           || or                       | principally           |           || with                     |                       |           || the                      |                       |           || machines                 | of                    |           || heading no              |                       |           || 8501                    |                       |           || or                       |                       |           || 0s02                   |                       |           || 20%                      |                       |           || 20                       |                       |           || electrical rransformers, |                       |           || static                   | converters (for       |           || example,                 |                       |           || rectifiers)              |                       |           || and                      |                       |           || inducrors               |                       |           || electro-magnets:         | perma-                |           || nent                     |                       |           || mag~ts                   |                       |           || and                      | arti-                 |           || cles                     |                       |           || intended                 |                       |           || to                       |                       |           || become                   |                       |           || permanent                |                       |           || magnets                  |                       |           || after                    |                       |           || magnetlsationj           | electro·              |           || magnetic'                | or                    | permanent || magnet chuoks,           |                       |           || clamps                   |                       |           || and                      |                       |           || similar                  | holding               | de·'      || vices;                   | electro-magnetic      |           || couplings, clutches      |                       |           || and                      |                       |           || brakes;                  |                       |           || electro-magnetic         |                       |           || lifting                  |                       |           || heads                   |                       |           || 850600                  |                       |           || primary                  |                       |           || cells                    |                       |           || and                      | pri·                  |           || mary batteries          |                       |           || 35                       |                       |           || 25%                      |                       |           || electric                 | accumulators,         |           || including                | separators            |           || therefor,                | whether               |           || or                       |                       |           || not                      | rectangular (inclu-  |           || ding                     | square)              |           || 85                       |                       |           || 08                       |                       |           ||                         |                       |           || 00                       |                       |           || 15%                      |                       |           || £lectro~mechanical      |                       |           || tools                    |                       |           ||                         | for                   | working   || the                      |                       |           || hand,                    |                       |           || with                     | self -contained       | elec·     || tric                     | motor                |           || 850900                  |                       |           || electro-mechanical       |                       |           || do-                      |                       |           || mestic appliances       |                       |           || with                     |                       |           || self-contained           | electrlc              |           || motor                   |                       |           |heading su~head-no ing no | delcriptionof    ||------------------|| duty             || ---------__-    || ---_             ||                || -_--            || (3)              || ---------------- || 85              || 10               || 85               || 10               || -                || 00               || shavers and    | hair           | clippers,    ||----------------|----------------|--------------|| with           | self-contained | ele·         || ctric          | motor         |              |8512•00 electrical ignition or starting equipment of a kind used fur spark-igni-tion or compression-igni-tion internal combustion engines (for example, ig-nition'''magnetos, magne-to-dynamos, ignition coils, sparking plugs and glow plugs, starter motors) ; ge~rators (for example, dynamos, ai ternators) and cut-outs of a kind used in \ cor{junction with such engines - electrical lighting or signalling equipment (ex-cludingartiules of head-ing no 8539), windscreen wipers, defh,osters and demisters, of a kind used for cycles or motor vehi-cles | portable     | electric      ||--------------|---------------|| lamps        |               || designed     | to            || their        | own           || ener-        |               || gy           |               || (for         | example,      || teries'      | accumulators, || magnetos),   |               || other        | than          || lighting     | equipment     || heading      | no           || 8512       |               || industrial   | or            || electric     | (including    || duction      | or            || furnaces and |               || ovens;       | gthe,k        || industrial   | or            || induction    | or            || heating      | equipment    |electric (including' elec-trlcallyheatedgas),laser | rate                       | of                    ||----------------------------|-----------------------|| duty                       |                       || heading sub-head-          |                       || nc                        |                       || ing no                    |                       || description                |                       || of                         | grods                 || -------__--__---         | _------              || 10                         |                       || go                         |                       || 851600                    |                       || electric                   | instantaneous         || or                         | storage water heaters || and immersion heaters;     |                       || electric                   | space heating         || apparatus and soil beat-   |                       || ing                        | ,apparatus; electro-  || thermic hair-dressing ap-  |                       || paratus (for example, hair |                       || dryers, hair curlers, cur- |                       || ling tong heaters)         |                       || and                        |                       || hand dryers;               | electric              || smoothing irons;           | other                 || electro-thermic applian-   |                       || ces                        |                       || of                         | a kind used for       || domestic                   |                       || purposes;                  | elec-                 || tric                       | heating resistors,    || other                      | than those            || ing no                    |                       || 8545                     |                       || 85                        |                       || 1                          |                       || 7                          |                       || 2f)                        |                       || 851700                    |                       || electrical apparatus for   |                       || line tlephony              |                       || or                         | line                  || ri'ele_                    |                       || graphy, including          | such                  || apparatus for              | carrier-              || current line systems      |                       || 85·                        |                       || 1                          |                       || f                         |                       || :i0                        |                       || 35                         |                       || microphones and stands     |                       || therefor; loud-speakers,   |                       || whether                    |                       || or                         | not mounted           || in                         |                       || their                      | enclosures; head-     || phones,                    | farphones            || and                        |                       || combined                   | microphone            || ispeaker sets; audio- fre- |                       || quency electric            | ampli-                || fiers;                     | electric              || amplifier sets             |                       || turntables (record-decks,  |                       || record-players,            |                       || casset-                  |                       || te-players                 | and                   || sound reproducing          |                       || ap-                        |                       || paratus, not incorpora-    |                       || ting a sound recording     |                       || device                     |                       || 85                        |                       || 20                         |                       || 45                         |                       || 852000                    |                       || magnetic tape recorders    |                       || and                        | other                 || ing apparatus,             | whether               || or                         | not incorporating a   || sound                      | reproducing de-       || vice                       |                       || 25%                        |                       || 50 85·21                   |                       || 852100                    |                       || video                      | recording             || producing apparatus        |                       || 852200                    |                       || parts and accessories of   |                       || apparatus                  |                       || of                         | heading               || nos                       |                       || 8519                     |                       || to                         |                       || 8521                      |                       || jute of                   | duty                 ||---------------------------|----------------------|| heading                   | sub-                 || no,                       | heading              || description               | of                   || no                       |                      || (il)                      |                      || 5                         |                      || 10                        |                      || prepared unrecorded       |                      || me-                       |                      || dia-for sound             |                      || recording                 |                      || or                        | similar recording    || other                     | phinomena           || than                      | pr®ucts              || ter                       |                      || 37                       |                      || records, tapes            |                      || and                       |                      || other                     |                      || recorded media            | for                  || or                        | other                || co~ded                    |                      || phenomena,                | in-                  || cluding matrices and      |                      || ma-                       |                      || sters                     | for                  || of                        | records, but exclud- || ing products              |                      || of                        | chapter              || 37·                       |                      || 20                        |                      || transmission              | apparatus            || for                       | radio-telephony ra- || dio-telegraphy,           | radio-               || broadcasting              |                      || or                        | televi-              || sion,                     |                      || whether                   |                      || or'                       | not                  || incorporating reception   |                      || apparatus                 |                      || or                        | sound re-            || cording                   |                      || or                        | reproducing          || apparatus; television     |                      || ca-                       |                      || meras                    |                      || 3                         |                      || 0                         |                      || radar apparatus, radio    |                      || navigational aid appara-  |                      || tus                       |                      || and                       |                      || radio remote              |                      || control apparatus        |                      || 35                        |                      || reception apparatus       |                      || for                       |                      || radw-telephony,           | radio-               || telegraphy                | or                   || adcasting,whether         | or                   || not                       | combined,            || housing,                  |                      || with                      | sound re-            || cording                   |                      || or                        | reproducing          || apparatus                 |                      || or                        |                      || a                         |                      || clock                    |                      || 45                        |                      || television receivers (in- |                      || cluding video monitors    |                      || and                       |                      || video                     | projecl'ors)        || whether                   |                      || or                        | not                  || in                        | the                  || radio-broadcast           | recei-               || vers                      |                      || or                        | sound                || recording                 |                      || or                        | reprodu-             || cing apparatus           |                      || 50                        |                      || parts suitable            |                      || for                       | use                  || solely or'principally     |                      || with                      |                      || the·                      | apparatus            || heading                   | nos,                || 85                       |                      || 28                        |                      || -                         |                      || 55                        |                      || heading                      | sub-                  | description ot' goods    ||------------------------------|-----------------------|--------------------------|| no                          | heading               |                          || rate                         |                       |                          || of                           |                       |                          || duty                         |                       |                          || no                          |                       |                          || (i)                         |                       |                          || 10                           |                       |                          || 853000                      | electrical            | signalling,              || 12%                          |                       |                          || safety                       | or                    | traffic con-             || trol                         | equipment for rail-   |                          || ways,                        | tramways, roads,      |                          || inland waterways, park-      |                       |                          || ing facilities,              |                       |                          || port                         | in-                   |                          || stallations                  |                       |                          || or                           | airfields             |                          || (other                       |                       |                          || than                         |                       |                          || those                        | of                    |                          || heading no                  |                       |                          || 8608)                      |                       |                          || 15                           |                       |                          || 110                          |                       |                          || elegrric                     | sound                 | or                       || 111%                         |                       |                          || signalling                   | apparatus             |                          || (for example, bells, sirens, |                       |                          || indicator panels, burg-      |                       |                          || lar                          |                       |                          || or                           | fire alarms), other   |                          || than those of heading no    |                       |                          || 8512                        |                       |                          || or                           | 8530                |                          || 853200                      | electrical            | capacitors,              || 111%                         |                       |                          || fixed, variable              | or                    | adjus-                   || table                        |                       |                          || (pre-set)                   |                       |                          || eleci'rlcal                  | resistors             |                          || 20%                          |                       |                          || (including                   | rheostats             |                          || and                          | potentiometers),      |                          || other than heating           |                       |                          || re-                          |                       |                          || sistors                     | -                     |                          || 853400                      | printed circuits     |                          ||                             | n%                    |                          || 85·34                        |                       |                          || 30                           |                       |                          || 8535                        |                       |                          || elearrical                   | apparatus for         |                          || 20%                          |                       |                          || switching                    | or                    | protegring               || elearrlcal                   | circuits,             | or                       || 35                           |                       |                          || for making connegrions       |                       |                          || to                           | or                    | in                       || cuits (for example, swit-    |                       |                          || ches, fuses, lightning ar-   |                       |                          || resters,                     | voltage               |                          || limi·                        |                       |                          || ters, surge suppressors,     |                       |                          || plugs,                       |                       |                          || juncfion                     | boxes),               |                          || for a voltage exceeding      |                       |                          || 1,000                        |                       |                          || volts                       |                       |                          || 45                           |                       |                          || electrical apparatus for     |                       |                          || switching                    |                       |                          || or                           | protecfing            |                          || electrical circuits,         | or                    |                          || for making connegrions       |                       |                          || to                           | or                    | in elegrrical cir-l      || cults (for example, swit-    |                       |                          || ches,relays, fuses, surge    |                       |                          || suppressors, plugs, sock·    |                       |                          || ets, lampholders, junc-      |                       |                          || tion                         | boxes), for a voltage |                          || not exceeding                |                       |                          || r                            |                       |                          || 1,000                        |                       |                          || volts,,;                     |                       |                          |rate of duty heading sub-description of goods no heading no (i) (3) 5 ' -over load protection or thermal 110% relays, starting relay controls, for refrigerating and au'-conditioning  appliances and machinery 85·37 10 15 20 boards, panels (including 12% numerical control pa-nels) consoles desks, cabinets and other bases, equipped with two or more apparatus of head-ing no 8535 or 8536, for electric control  or the distribution of 'ele-ctricity, including those lncorporating instru-ments or apparatus of chapter 90, other than switching apparatus of heading no 8517 8538•00 parts suitable for use 12'% 'solely or principally with the apparatus of heading no 8535 85s6 or 85·37·· 85·39 electric filament or dis-35% charge lamps, including sealed beam lamp· units and  ultra·violet or infra-red lamps; arc-lamps 8540 35 thermionic, cold cat· 12% hode or photo-~thode valves and tubes (for ex-ampu, vacuum or vapour or (las filled valves and ttj1ies mercury arc rec-tifying v ai,ves and tubes, cathode·ray tubes tele-vision camera tubes) --------  ~ -----heading sub-description of goods rate of duty no heading no __-----------__--------_-_  _ • ----__---__-- -__-------jo diodes, transistors and 12 % similar semi-conductor devices; photosensitive semi-conductor devic$s, including photo-voltaic cells whether or l'fot assembled in modules or made up into panels; light em1tting diodes; moun-ted piezo-electric cr ys-tals j5 electronic integrated j2% circuits and microassem-blies 85·43 20 electrical machines and j2% apparatus, having indi-vidual functions, not specified or included el- sewhere in this chapter 30 35 insulated (including en-j2% amelled or anodised)  wire, cable (including co-axial  cable) and other insulated electric con-ductors, whether or not fitted with connectors; optical fibre cables, made up of individually shea-thed }<'ibres, whether or not assembled with elec-tric conductors or fit-ted with connectors 85·45 8545 00 c~n electrodes, car-js% bon brushes, lamp car-bons, ba'itery carbons and other articles of graphite or other car-j\on, with or without me-t o\l, of a kind used for electrical purposes electrical insulators of j2% any material -----------------,-------  -| heading                     | siib-head-   | description ofloods    ||-----------------------------|--------------|------------------------|| rate                        | of           | duty                   || no                         |              |                        || ins                         |              |                        || no                         |              |                        || -------__--                |              |                        || (i)                         |              |                        || ----------                  |              |                        || --------------------------- |              |                        || 85+7'00                     |              |                        |insulating fittings for ui% elegiluc £\l m~cljinesj appliances or equipment, heing fitrings wtiolly of inst1~fll'lg'   material apart f'r-off ~y minor components of metu (for ex'\mple, 'fhreided sockets) inuorporated during  moulding solely for purl»osbs of assembly, o fmu than insul<\'fors o}o' heading no 8546; e~l:· 'frical condul'j' tubing and joinl's tlitrefoa, o}o" base metal lined wlth in-sulo4\ting ma'feriu | electrlcal parts    | ok'        | ma-   ||---------------------|------------|-------|| l!l%                |            |       || 8548'00             |            |       || 8s·t8               |            |       || ch1ner~            |            |       || or                 |            |       || apparatus~         |            |       || not                 | speclfllid | or    || lnclu))ej)         |            |       || elsewhe1u~          |            |       || in                  | this       |       || glial'-             |            |       | tfr~ section xvn vehicles, aircraft, vessels and associated transport equipment notbb1 this section does not cover articles of heading no 9501, 9503 or 30 9508, or bobsleighs, toboggans and the like of heading no 9506 2 the expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as for the goods of this section:-(a) joints, washers and the like of any material (classified 35 according to their constituent material or in heading no 8484) and other articles of vulcanised rubber other than hard rubber (heading no 4017); (b) parts of general use, as defined in note 2 to section xv, of base metal (section xv), or similar goods of plastics (chapter 40 38); (c) articles of chapter '82 (tools); (d) articles of heading no 8315; (e) machines and apparatus of headings nos 8401 to 8479, and parts thereof; articles of heading no 8481 or 8482 and, provided 45 they constitute integral parts of engines or motors, articles of heading no 8483;   (i) electrical machinery and equipment (chapter 85) = (w ~ucl~ of chapte,: 90;(h) articles of chapter 91; (i;) arms (chapter 93); (k) lamps and lighting fittings of heading no m05; (l) brushes of a kind used as parts of vehicles (heading no ~ 3 references in chapters- 86 to 68 to 'piu"ts' or 'accemerie' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chaln a part cw· 8cc8iioi'1 10 which answers to a desc;ript,ion in two or more, of' tht! ~,af thole chapters is to be classified under that heading whkh ,con:eawn,, to,tbe principal use of that part or accessory 4 aircraft specially constructed so that they can also be, used '  road vehicles are classifted as aircraft 15 ~hibioua  motor vehicles are cla8iifled 8& mater  ides 5 air-cushion vehicles are to be classifted within this seetion with th~ vehicles to, which they are· most ajda,  follow:-(4) in chapter 86 if designed to travel on a gutde-tract(liwertiabiii)j: 20 (b), in chapter 87 if designed, to travel ova- laud· m, ~;lmttb land and water; (e) in chapter 89 if designed to travel over water, whether or not able to land on beaches, or·landidgta, or alaoabje:"to 'travel over ice 25 parts and accessories of air-cushion vehicles are to be classift"r in the same way as those of vehicles of the heading in which the aircushion vehicles are c18ll1liaed uachththe( abofje pttoyjaiolll • hover-train track ,fi~ and, ftttl~paretto·be-·classifted as railway track fixtures and fittjngs; and signailidl;' safety or· trafftc control equipso ment for hover-train transport systems as sig:nallftg, safety or tratiic control equipment for rauwbys  chapterl88r railway or tramway, locomotives, rotling-stock and parts thereof; railway or tramway track li'ixtu'res and fi'mngs and parts thermf~ meckameal (includ~g electrq-mchanicat) trafli'ic signaltlngequipment of- all: kinds n-1 this chapter doetl  not cover:-(a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hover-trafds (chapter" or 88); (b) railway or tramway track construetion material of iroa or steel of he~ding no 7302; or (e) electrical signalling, safety or traffic control equipment of heading no 8530 2 heading no 8607 applies, inter cilia, to:-5 (a) axles, wheels, wheels sets (running gear), metal tyr •• , hejopll and hubs and other parts of wheels; (b) frames, underframes, bogies and bissel-bogies; (e) axle boxes; brake gear; (d) buffers for rolling-stock; hooks and other coupling gear and 10 corridor connections; (e) coachwork 3 subject to the provisions of note 1 above, heading no 8808 applies, inter cilia, to:-(a) assembled track, turntables, platform bufters, loading 15 gauges~ (b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways 110 roads, inland· waterways parking facilities, port installations or airfields | rate           | of          ||----------------|-------------|| duty           |             || h~ing          |             || ·sub-head-     |             || description    | ofgoods     || no            | ingno      || (i)            |             || (~)            |             || (3)            |             || 8601"00        |             || rail           | locomotives || ed             | from        || source of      |             || electricity    |             || or             |             || n              |             || electric       | acoumula-   || tors          |             || 3              |             || 0              |             || 12%            |             || 1602·          |             || 00             |             || other          | rail        || locomotive     |             || tenders       |             || 12%            |             || 86'03          |             || '5             |             || 8603'00        |             || self-propelled | railway     || tramway        | coaches,    || vans           |             || ·and           | trucks,     || those          |             || of             |             || heading        |             || no 8604     |             || 12%            |             |86·cj4' - 8604'00 railway or tramway maintenance or servi('e vehicles, whether or not self·propelled (for ex-ample 'workshops, cranes, ballast tampers, track-uners, testing - coaches and track inspection vehicles) heading sub-head description of goods  rate t>f duty no ing no --_  _- _---- -- -- --------- ---------(i) 10 - 8605'00 railway or tramway pas-12(10 senger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coa-ches, not self -propelled (excluding those of hea-ding no 8604)  - -06 8606'00 railway or tramway 12% goods vans and wagons, not self-propelled 86'07 8607'00 parts of railway or 12% tramway locomotives or rolling·s'rock ll608·oo railway or tramway 12'}~ tmck fixtures and fitt-ings; mechanical (includ-tng electro-mechanical) signalling, safety or tra-ffic control equipment for railways, tramways, roads inland waterways, parking facilities, port installations or air-fields; parts of the fore-going 8609'00 35 containers (inclcding -con-12% tainers for the trans-port of fluids) specially designed and equipped for ~agebyone or more modes of transport   _-------------- chapter 87 vehicles other than rail way· or tramway rolling- stock, and parts and accessories thereof notes1 this chapter does not cover railway --or tramway rolling-stock designed solely for running on rails 2 for the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance (5 dr lead whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor of tools, seeds, fertilisers or other goods "3 for 'the purpose of heading no 87,02, the 'expression "pubuctransport ''type -pilisenger motor 'vehicles" means vehicles' cleslgned "for the transport of ten persons or more (including the driver) 4 motor ichassis fitted with cabs fall in heading nos 8702 to 8704, and not in heading no 8706 5 5 heactb1g no '18712 :ihcludes( all children's bicycles other children's cycles wl'-'td; td!adlhg no: 85'01 de!lcription of goods rate of duty h,:ading no  -~--- slib·headingno ',--(12) (3) (4) (i) 10 87°1'00 87'01 "~o~q~in~ 15% 87·09)· 87°12'00 87'011 is public·transroat :,me 25% passenger motor whi cles 87°300 87'°3 120 ~to~ aalu ~no ot1;mr 5 % plw rs 16500 , 'tor vehicles pl{lnci ller car or vehicle as :fgloo)'foa tile the ca'jc may be , ' itt of  nason's ~ than 'fuose of " " g, no 87(12), ~clud " ng,,' station wagon's and "racing cars ' ,-, motor veidcles for the 20% transport of goods speclu pultpose~tor 15% , 'vamcles, "other than  thobe  piu;ncirally, de· signed' for the t,r,\nsport of:peltsons or,goq:qs (~or example, breakdown lor-, rles, grane lorries, fire fighting~hicles con· crete;,ltu ' lurries, r,oad sweeper lorries, 'spra'ylng lorries 1\tobiu 'workshops, mobile'radio· logical units) chassis fitred with engi-nes, foil the motor vehi-cles of heading nos '87~ol to 87'05 '8fd5 10 -forthelfehielcs of beading no 8701 15% '8706' 20 - ,fqj:' the vehicles of heading no 87011 | hcaaing               | su'b-head-      ||-----------------------|-----------------|| description'          |                 || of                    |                 || gobds                 |                 || ~                     | r~              || or'duty               |                 || ~                     |                 || no                   | ingno          || ,                     | •              || _                    |                 || __                    |                 || •                    |                 || _-------              | ----            || -                    |                 || "                    |                 || --                    |                 || --~~                 |                 || (i)                   |                 || 8106';                |                 || 30                    | '               || -for                  |                 || thev~hictes           |                 || of                    |                 || itefuii'ng            |                 || "no                  |                 || 8703                 | 1'20%           || 5                     |                 || 8106"                 | 40              || -for'                 |                 || the'"                 | vehicles        || '~f                   | 'h~tlhli}nli   || '87~04                |                 ||                      |                || 20%                   |                 || 8706·                 | 50              || -for' the vehicles'   | of              || '''~~dii1g            | ~no            || ~7·05                 |                 || 15%                   |                 || bodies                | (inel'udlng     || 15%                   |                 || for                   | the             || of:                   | heading        || 'nos                 |                 || 8701'                |                 || to                    |                 || 87'°5                 |                 || is                    |                 || parts                 |                 || and                   |                 || accessories           | of              || ~%                    |                 || the                   |                 || motor                 | vehicles        || heading               | nos            || 8701                 |                 || to                    |                 || 8705                |                 || 8709'00               |                 || 87'09                 |                 || 20                    |                 || works                 | trucks,         || 15%                   |                 || pelled,               |                 || not                   | fitted          || lifting               | or              || menta                 |                 || of                    | the type       || u~:in                |                 || ,factort~s,           | ,w~hovses,      || i)ock                 |                 || n,teasor            |                 || ai~                   |                 ||                      |                 || for                   | short           || distance~s­            |                 || port                  | of              || tractors              |                 || of                    |                 || the                   |                 || ~e                    | u~p             || r4il-                 |                 || way                   |                 || statio~               | plau'q~ms;      || parts                 |                 || of                    | the             || vehicles             |                 || 87'10                 |                 || tanks                 | and'otherarmpu- || bt%                   |                 || red                   | fighting        || cles,                |                 || mo'fo:rised,~:rfler   |                 || or                    | not             || wea-                  |                 || pons,                 |                 || and                   |                 || parts                 | of              || vehicles              |              ||                    |                 || ~otoj,tay~            |                 || '(ir4clupwg           |                 || 20%                   |                 ||                      | and"            || oo~d                  | ~               ||                      | ",              || cy                    |                 || les                   |                 || fi~                   |                 || :jflth                |                 || an                    |                 || auxiliary             | motor,          ||                      |                 || 9~                    |                 ||                      |                 || without               | side-cars;      || side                  |               || 871200               |                 || i:bicycles           |                 || and                   |                 || other                 |                 || cy-                   |                 || nil                   |                 || cles                  | (including      || tricycles),           |                 || not                   | motorised      || 45                    |                 || invalid               | carriages,      || ther                  |                 || or                    | 'not            || :o'rotfterwise        | ,              || memtalni-             |                 || cally propelled      |                 || pi\rtsandaccessorle~ |                 || ,of                   |                 || 12%                   |                 || vbmcles'of            |                 || headin'g'nos         |                 || " 87i1'to 87        |                 || 1                     |                 || 3                    |                 || _---------           |                 |heading lab-head-description of goods rate of duty no ijtcno (i) (2) (3) (4) 5 87 15 8715'00 baby carriages and parts 12% thereof 87 16 871600 trailells and semi-tral-10% lers; other vehicles, nor mechanically pr()pejjed; parts thereof --- ------__--_  chapter 8810 aircraft, spacecraft and parts thereof ---------- ----- -__----_-_---heading s 1b·bead· no ingno description of goods rate of duty --- ----_  _--- -- - ------_-  _   ---   (2) (3) 88<li'oo balloons and dirigibles; 12% gliders, hand glideils and other non·powered air craft 880200 20 of her aircrait (for ex· 12% ample, helicopters, aero-planes); spacecraft (in-cluding satellites) and spacecrait launch vehi-cles  880300 paats of goods of head-12% ing no 8801 or 8802 880400 parachljfes (including 12% dirigible parachutes) and rotochutes; parts thereof and accessories thereto 35 880500 aircraft launchinggeail; 12% deck· arrestor of similar gear; ground flying trai ners; parts of the fore· going articles  chapter 88 ships boats and floating structures notea hull, an unfinished or incomplete veael, assembled, unassembled io er disassembled, or a eomplete vessel unassembled or disassembled, is to be classified in heading no 8906 if it does not hltve the essl'lltial character of a vessel of a particular kind description of goods a rate of duty heading sub-head-no ingno (i) 5 --- -- _--agoi bgoioo cruise ships, excursion boats, ferry-boats cargo ships, barges and similar vessels for the trans-port of persons or goods 10 sgofi 890200 fishing vessels; factory ships and other vessels for processing or pre-·serving fishery products 15 sg03 8go3·00 yachts and other vessels for pleasure or sports: rowing boats and canoes tugs and pusher craft 8go  oo bg·of 8gos·00 19·05 10 light-vessels fire-floats, dredgers, floating cranes, and otiler vessels the na-vigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or proj)uction platforms bgo6 8gogoo other vessels, including warships and lifeboats other than rowing boats bg07 bg°7·00 other 'floating struc-tijres (for example, rafrs, tanks, coffer-dams, land-ing stages, buoys and bea-cons) sec110n xvm opl'lcal, photographic, cinematographic measuring checking, precision, medical or surgical instrui ments and apparatus; clocks and wa'l'hes; musical instruments; parts and accessories thereof  chapter 90optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instru-ments and apparatus; parts and accessories thereof 45 1 this chapter does not eover!- ~ i       -  (4) articles ofa kind used in maehldes appuancea or tor·other technical uses, of wleanfaed rubber other than hardened rubber (c~r 40), of leather or of composition lea~er (ch89~~r 42) or of textile material (chaptec 59); (b) refractory goods of chapter 69; ceramic wares for laboratory, chemical or other technical uses, of chapter 69; 5 (c) glass mirrors, not optically worked; of chapte~ 70, or mirro, of base metal or of precious metal, not being optic~ elements (heading no 8306 or chapter 71); (d) goods of heaqi~g nos' 7004 • 7q05; 7008, 70 11 or 70  12; 10 (e) parts of general use, as defined in note 2 to section xv of base metal (sectiq~ xv) orsitnilar goods of plastics (chapter 39); 15 20 (f) pumps inco~r"8tillg measuring d~vices, of heading no 8413; wt'ight-opera~ counting and chec~in'g machinery, or separatelv prf'sented wei~hts for balanc~s (~ing no 8423); lifting or handling machinery (hendin~ nos 84  25' to 8428) ; paper or paperboard cutting; machines of all kinds (heading no 8441); fittings for adjusting' work or tools on machin~tools, of heading no 8466, includjng flttings with optical devices for reading the scale (for examplp, 'optical' dividing heads) but not those which ~  in themselves essentially optical instruments (for example alignment telescopes); ca1~ating machines (heading no 8470); valves and other appliances· (hding no 84;81)·; 25 (g) searchlights oj' ,spotlights of a kind used for eycles or motor vehicles (heacurl no 8512); portable electric lamps of heading no 85 13; ~emato~aphic sound recording, reproducing or re-recordfng apparatus (1':eadbg no 8519 or 8529); sound-heads (heading no 8522); radar apparatus radio navigational aid apparatus or radio remote control apparatus (heading no 8526); sealed beam l-np units of heading no 8539: optical fibre cables of heading no 8544: (h) searchlights or spotli~hts of heading no 9405; (i) articjcit <,fchapter 9~ (j) capucity measure's, which are- to be, classified according to their constituent material; or (jc) spools reels or ,sirflijar, s~ (which are to be classified a~cp~ to ,tj;,fr  constttuent  m~tersa', for  exampl~, in ch~pter 39 or sectfon xv): '2 s~~j~ to note 1 above, par~ and accessories for m!lchines a'p-"'uiratus instruments or articles of this chapter are to be cla!lsffied accord  fn'g to the 'onowsn~ rll1es:-(a}· parts· anc! a~rie& ,which ar~ -r0oc1s lnclu4ed in anv "of  the hndtligof tbhl chapter <l1" of , chapter 84,8',· or ·91 (ot~i!-·thn head- f~~ 8485,-·8548 or· 90,'33)·· are in all· cases, to be c 1a~~n their respeetfve headings; (1)) other parts anrl acc'(ll'isories if suitable fot' use solely (')1', l'rincij)8dy with a particular 1tintl' on' mn~hme ,insmltrlent or' apo-:d~ratu~  or, :with ~ rur:nbc'r "f machinj!s fnsttu:rp~nt~ or apj')8mlfus, of th~tme1ieadi~g (fjlcj,upirig,~ :mac,hfn~ fn!!ltnl",p'it or 8'ppara tus of heading no go10, 9013  or 9031) are to, be classified with the machines, instruments or apparatus of that kind; (c) all other parts and accessories are to be classified in 'heading no 9033 5 3 the provisions of note f to section xvi apply also to this chapter 4 heading no 90 oil docs not apply to t~lescopic sights for fitting to arms, periscopic tel~copes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this chap· 10 tel' or section xvi; such telescopic sights anj telescopes are to be classified in heading no 9013 5 measuring or checking optical ins~ruments, appliances or machines which but for this note, could be classified both in heading no 9013 and in heading no 9031 are to be classified in ,beading no ~031 6 heading no 9032 applies only to: (a) instruments and apparatus for automatically controlling the flow, depth pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an cleetrical phenomenon which varies according to the fsctor to be automatically controlled; and 20 , (b) automatic, regubtors of electrical quantities, and  instruments or apparatus for aqtomatically" controlling t:jon-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled --------- ----- --------, 25 heading sub-no heading description of goods 'rate of duty no --~~~---------------~  -  ---(i) (g) -------gool gool'oo  go optical fibres and opti- cal fibre bundu:s :;opti-cal fibre cables other than mose of heading 'no 8544; sheets and plates of polarising hc&ding sub-desqiption of·goods bieof duty no heading no (i) (i) (3) (4) material lenses (in-cluding contaar lenses), ; prisms, ~irr-or,s 1\l'id' o~ opti~elements of any material, un· mounted, other than jo such elements of gi:4\ss not optically worked go' 011 gogq'oo lenses,prisms, mirrors liz"" and other optical ele-ments, of any matuual, mounted being parts of 15 or fittings for instru-ments or apparatus, other than such ~ ments of glass not oyri-110 cally worked go' 03 frames and mountings for spectacles, gogqtbs or the like, and pallts thereof is ·frames and mountings : nil 9003'11 -of plastics n'1l ps'19 ·of other materials nil goos'go ·parbi 12% "-04-spectacles ~, and 30 the ilu co:q£cnve, , ;," ' ~'   '   protective or otheb  ' too' lo-$ungla8les nil 9004' go-otber nil  - headi sub-no heading no description of goods rate of duty -------------_  __ __----------- ----------__--_  5 10 15 ~'05 9005'00 binoculars, monoculars, other optical tele-scopes, and mountings therefor: other astro-nomical instruments and mountings there-for, but not including instruments for radio-astronomy, and parts and accessories tmre-of (including mount-ings) 9006 9006'00 photographic (other than 20 cine~tographic) qame rj\s) ; photographic fla--shlight apparatus and flash bulbs other than discimltge lamps of head-ing no 8539 35% go'07 900700 cinematographic cameras and projectors whether or not incorporating souno recording or aepropucing apparatus 9008 900800 image _ projectors, other ii% 30 -than - cinematographic; photogkapmc (other than cinematographic) enlargers and redu'ctrs 9009 900900 photo-copying apparatus 20% ~5 -incorporating an ope tioat system or of the contact-'i'yp'e ani) ther-mo-copying apparatus   "  ------------i rate of duty heading sub-head-description of goods  no ing no  (+) (i) (2) (3) -~---- ----- " 90 - 10 iii % | 9010'00                   | -                  ||---------------------------|--------------------|| apparatus                 | and                || equipment                |                    || for                       |                    || photographic (in-         |                    || eluding                   |                    || cinematogra-              |                    || phic), laboratories       |                    || (in-                      |                    || cluding apparatus         | for                || the                       | projection         || cuit                      |                    || patterns                  |                    || on                        | sensiti-           || sed semiconductor         |                    || mao:                      |                    || terials) ,                | not                || or                        | included elsewhere || in                        | this               || chaprer;                  |                    || nega-                     |                    || toscopes                  |                    || projection                |                    || screens                  |                    || go                       |                    || ii                        |                    || 151-/0                    |                    || 20                        |                    || 9                         |                    || 011                       | 00                || compound                  |                    || optical                   |                    || mic-                      |                    || '                       | roscopes,          || including                 |                    || those'                    |                    || for                       | microphoto-        || graphy,                   |                    || migrocinema-              |                    || tography                  |                    || or                        | mtcropro-         || jection                   |                  || go                       |                    || iii                       |                    ||                          | 11%                || 9                         |                    || 011                       | -                  || 00                        |                    || microscopes               | other              || than                      |                    || optical micro&qopesj dif- |                    || fraction                  |                    || apparatus                |                    || liq,mo          | crystal devices    ||------------------|---------------------|| not'             |                     || constituting     | arti-               || cles provided    | for                 || specifically     | in                  || otijer          |                     || headings;        |                     || lasers,          |                     || onmr            |                     || 1lian            | laser              || \               |                     || ·                | other               || qptical          |                     || ~plian­           |                     || oe$             |                     || and             |                     || instrl:1ments |                     || ·                | not                 || ded              | ei$where in this   || chaprer         |                     | ~i+oo diilection finding com-· passes; other naviga-tional instruments and appliances -------------------------------------descrjp~ion of good~ llate r 4uty heading  sub-head-no ingno ( r) -------------------9015 901500 surveying (including pho-togrammetrical sur-veying),  hydrograp~ic, oceanographic, hydro-logical, me1"eorologi-cal or geophysical ins-10 truments and applian-ces, excluding compass-es; rangefinders balances of a sensitivity of 5 milligram g0l6 ro-balarces nil gol6go-parts go17 901700 drawing, marking·outor 12% matimmatical calcu~ lating instruments (for example,  drafting machines, pantographs,  protractors, drawing sets, slide rules, disc calculators); instru· meni's for' measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not: speci 30 fled or inc~uded £lse where in this chaprer; ~- --------------| ----       | _----__-_    ||------------|----------------||          |                || _----      |                || _        |                || __         |                || _-        |                || rate       |                || of         |                || nty        |                || headin&    | sub-           || goods      |                || no        |                || heading    |                || no        |                || -          |                || -          |                || __------  | --_            ||          |                || ---        |                || (i)        |                || ---------_ |                ||         |                || --_        |                ||            |                || _--__---- |                |go 18 g01800 instruments and appli-ances used in medical, surgical, dental or veterinary sciences, in-cluding scientigraphic apparatus, other blect-ro-medical apparatus and siglit-testing ins-truments | go19                  | 901900      ||------------------------|--------------|| mechano-therapy        |              || appli-                 |              || ances; massage appara- |              || tus;                   | psychowgical || aptitude-testing       |              || appar-                 |              || atus;                  | ozone        || therapy,               |              || oxygen                 |              || therapy,               |              || aer~                   |              || sol                    |              || therapy               |              || artificial             |              || respiration            |              || or                     |              || other                 |              || therapeutic            | respira-     || tion                   | apparatus   || go                    | 20'          || other                  | breathing    || anoes and gas          | masks,       || excluding              |              || protective             |              || masks having           |              || neither                |              || mkchanical             |              || paats                  |              || nor                    |              || replaceable filters  |              || 9021             | 902100             ||-------------------|---------------------|| oilthopaedic      | appliances,         || lnoluding         |                     || crtjtcjhes,       |                     || surgical          | belts               || trusses;          | splints             || other             | frac'i'u':re appli- || ances; artificial |                     || parts             |                     || of                |                     || the               |                     || body; hearing     |                     || aids and          |                     || other~pll­         |                     || anoes             |                     || which             |                     || are               | worn                || or                | carried,            || -m                |                     || in                | the                 || to                | com-                || 'pensate          |                     || for              |                     || a                 | dubofor             || disability       |                     |headinc sub· no heading dcicription of gooda no 5 10 i,) 9022 902200 apparatus based on the use of x- rays or of alpha, beta or gamma radiations,whether or not for medical, surgi--cal, dental or veteri-nary uses, including radiography or radio- therapy apparatus,·x ray tubes and other x-ray ~nerators, high 20 t&~sion generators, oontrol panels and desks, screens, exami-nation or treatment tables, chairs and the uke - 'ut% r: go23 ~23oo instituments, apparatus and models, designed for demonstrational pullposes (for example, in education or exhi-bitions), unsuitilble for other uses 9024: ~4:00 macl:unes and appuances for testing the hard-ness, strength, clomp-ressibiiity, elasticity or other mechanical pro peilties of materials r: ' r' 35 (for example, metals, wood, textiles, -paper, plastics) heading description of good, rate of du~y no | hydrometers,            | and                 | simi-   ||-------------------------|---------------------|---------|| lar                     |                     |         || floating                | instru-             |         || ments,                  | thermometers,       |         || pyrometers, barometer, |                     |         || hygrometers             | and                 | psy-    || chrometers,             | recording           |         || or                      | not, and any combi- |         || nation                  | of                  | these   || instru-                 |                     |         || ments·                 |                     |         || -                       |                     |         |instruments a~d appara-11js for measuring or checking the f'low, level, pressvreor other vari-ables of llquids or gases (for example, fww meters, level gauges, monometers, heat meters), excluding instruments and appara-tus of heading -no go 14 go j 5 g(ub or go3rz and parts and accessories thereof  instruments and appara-tus for physical or chemical analysis (for example, polarv meters, refractometers, spec-trometers, gas or smoke analysis apparatus);  instruments -and appara-tus for measurinq or checking viscosity porosity, expansion, surface tension or the ike; instruments and apparatus for miasur-ing or checking quanti-ties of hbat, sound or ught (including posure meters); , • al 9"'00 gas,liquid or electri-· city· supply -or produc-~ tion meters, in<""luding calibrating me'dms therefor | --'-------'------        | -'---:---------     ||---------------------------|----------------------|| heading                   | sub                 || no                       | heading              || no                       |                      || ,lwe                      | ,of                  || duty'                     |                      || ---------                 |                      ||                           |                      || ---                       |                      ||                        |                      || -,,----~-               |                      || (i)                       |                      || __---,------             |                      || ----_                     |                      || •                        |                      || _--'                      |                      || ----                      |                      || 9029                     | 902900              || revolution                | counters,            || 5                         |                      || productlor-;              | counters;            ||  taximeters,             |                      || mii$ome-                  |                      || ters,                     | pedometers           || and                       |                      || the                       |                      || li~;                      |                      || speed indica-             |                      || tors                      | and tachometers,     || 10                        |                      || other                    | than                 || heaping                  | no9015;            ||  boscopes               |                      || ,r,                      |                      || l"'                      |                      ||                           |                      || '                        |                      || 90                        |                      || 3                        |                      || 0                         |                      || 903                       |                      || 0 -                       |                      || 00                        |                      || oscilloscopes, spect1t'qm |                      || i~%                       |                      || anal ysers and            | other                || 15                        |                      || truments                  | and apparatus       || for                      | measuring'           || ohe-                      |                      || cking                     | ei,ectrical quj\n- || titles,                   | excluding meters     || of                        | heading'             || 9(mz8;                    |                      || 20                        |                      || instluime!j1's            |                      || and                       |                      || a'ppa-                    |                      || ratus                     |                      || for                       | measuring]           || or                        | detecting            || alpha,                    |                      || beta,                     | gamma,               ||                           |                      ||                          |                      || cosmic                    | or                   || sing                      | radiations          || \                         |                      || ,                         |                      || go31                     | 903100 measuring    || or                        | checking             || 12%                       |                      || instruments, appliances   |                      || and machines,             |                      || not                       | spe-                 || cified                    | or                   || where                    | in                   || this                      |                      || chapter;                  |                      || profile                   | projectors          || :-                        | '1                  || go·si                     |                      || automatic regulating      | or                   || controlling               |                     || i                         |                      || nstru -                   |                      ||                           |                      || ments                     |                      || and :                     |                    || ~pallatus'               |                      || 35                        |                      || ---+-~-----~::---        |                      |90'33 9°33'00 -parts and accessorles  enor apecifbd' oil dr- ~' ed else ~ in c s chapter)'m:a- ajiplianoes ins-truments"oll apparatus  aun'lall clocks and wat~hes ajw pbbts thereof no'l'iiis -'·0"; 1 this chapter does not cow!':- - '  (a) clock or 1ivjtch  or ""weiqilfe (elassified according tq their constituent materialr (b) watch chains, ·(ch~er 71); (c) parts of g8iteral u's~ defined in  note'2 to sectiol'l xv, of base metal (section 'xv), or similar foods of plastics ~chapter 39') or'of precious metal or metal' elm  with preeious metal (generally chapter 71); clock of' watch springs al'e~ howey-ert to be claaaifled as 30 clock or watch parts (heading ~o 911t); (d) bearing ",us (chapter 73 or 84; as the case may be);   (e) articles of heading  jtio all2 coutructed to work without an escapement; <f> ball bearings (heading no 84;u); or (9) articles of chapter 85, not yet assembled to,ether or with 35  otber components into watch or clock movements or into articles auisab1e for use solely' or prinaipauy' lis pal'ts of such mowments (c6apter 85) ;, , rials combined ,with natur,r or cuiturecf pelu'ls, or pre~pr semlpreclous stones (natural synthetic or reconatructed) of ~ 71 watches with case of base metal inlaid with precious metai"tlf in heading no 910%  5 3 for the purposes of thili_chapter, the expression '·wiltch jiiq"vements" means devices regulated by a balance-wheel and ~, quartz crystal or any other qstem ~bleof determiotnl(mterv~ ~ time, with a display • a eye$ejjl tq whir:b a mectaamcal diaptay qan be incorporated such watch movemedt1 shall ne>t exeeed 12 mm in thick:-10 ness and 50 mm in width length or diameter 4 btlhpt as provichki in" note i, movements and other parts suit· abie i" ua bollt in clocks or watches an'din oehey articles (far example, prhl~ uwirumiehts) ~re tq be classified in this chapter  ~-• --•• -- ----~---~--- '-'';-'0'_''-tlwdtng 15 no oeeeril'tion of goods ra~ of c:my 20 watches,  ~ 'man 'l"liose of hejtdlng no 9101 10% 91°3'00 cloc:~ with watch )fo-vements, excluding clocks of heading no 9 1 •0 4-35 910+'00 instrument panel,glooks and 10% clocks of a similar type for v~h~qj~, t\ircraft, spacecltan' oil vessels 91'°5 910500 other cwcl,{s 10% 91 •06 time of pay recoitding appallatos and appa1tartj~  for measuring r,lr('pmn ing or otherwise lndi-45 c~tjng; :lntirvals  of ti-me, wtnlclock ollwatch mo~ ,  oil wl'm syn - onous motor' (foil example, tjme-regls-teas time~·recorders)   ---__-  -----| heading           | s1,\b-head·    ||-------------------|----------------|| j)fscrip~iollof  |                || g60d'l            |                || rlate             |                || of                |                || duty              |                || no               |  -iar·!ljo    || -                 |                ||                  |                || _------__---    |                ||                  |                || -_              |                || -------           |                || -_                |                ||                 |                || _--_---'--       |                || __               |                ||                |                || _--_             |                || __                |                || _-----          |                || (i)               |                || (2)               |                || ---------_       |                || --                | -------       || --                |                || -                 |                ||                 |                || ------           |                || ----              |                ||                   |                || ---_              |                ||                 |                || _---_             |                ||                 |                || __-----          |                || 5                 |                || time              | swn"ches       || or               |                || watch'            | movement       || with              | synchronous    || mo·               |                || [tor             |                || 9                 |                || 1                 |                || -                 |                || 08                |                || watch             | movements;     || plete             |                || -\nd'             |                || i\ssembled       |                || 10                |                || -                 |                || 9                 |                || 1                 |                || -09               |                ||                  | 9109'00        || clock             | movements,     || plete             |                || and               |                || assemblep        |                || 9                 |                || 1                 | '10            || !5                |                || 20                |                || 9                 |                || ljo               | '              || 00                |                || colilplete        | watch          || movements,        |                || un                |                || assembled         |                || or               |                || pi\rtly          |                || assbmbled         |                || (movement         | sets);         || in·               |                || complete          | watch          || or                |                || cl·               |                || ock               | movements,    || »led; rough watch | or             || clogk             | movements     || i                 |               || 91'11             |                || 9111'oo           |                || watch             | cases          || and               |                || parts             |                || thbreo:           |                || 91'12             |                || 9                 |                || 112               | '00            || clock cases and  |                || cases             |                || of                |                || a                 | $lmttl'       || r                |                || type              |                || for               |                || other             |                || goo1)s            | 'of            || this              | cliapter,      || &jm               |                || parts             |                || th:t:r~of         |                ||                 |                || ,                | 25'            || 9                 |                || 1'                |                || 13                |                || 9113'00           |                || watch             |  straps"      || bands             |                || i\nd              |                || watch             | br\cel-       || ets,              | and            || 30                |                || 9                 |                || 1                 |                || '14               |                || 9114'00           |                || other             | clock          || parts             |                || ---_              |                ||                   |                || _-_               |                ||                 |                || _                 |                ||                 |                || _-               |                ||                   |                || _                 |                ||                 |                || --'--'-'--'"      |                ||                   |                || _                 |                ||                 |                || _-                |                ||                 |                || --_;~-"       |                || __                |                || -                 |                || -----             |                | ciiap'j'q ' n  musical instruments: parts and accessories of such -  ::'14': 't' -   articles notes1 this chapter does not cov'er :   (4) parts of general us~ as defined in note- 2 to section xv of base metal (section :xv), or ~imilar 'goocl1l'of pla'sties (chapter 39); " ,  ' ,',  ; '     ,  , (b) microphones' ampliften,p· )qil~':spe$ke,rs, head-phones, switches, stroboscopes ~ and other' acc"essory instnlments, apparatus or equipment of chapter s50r 90, for use with but not incorporated in or housed in the same cabinet as instruments of this chapter; (c) toy instruments· or apparatus (heading no 9503); " (d) brushes for cleaning musical instruments (heading no s  9603); or (e) spools, reels 'or similar supports (which are to be claujfted according to their constituent material: for example chapter 39, section xv) 2 bows and sticks and similar devi~s ~sed in playing the musical 10 instruments of heading no '92:02 or headirtg no 9206 presented with s1!ch instruments in ~umber9 normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments    cards, discs and rolls of heading no 9209 presented with an instru-15 ment are to be treated as separate articl~s !lnd not as forming a part of such instrument   _-_  _---_---'----_  '_---_ • _-,_-----heading sub-head-descriptio!) of goods rate of duty no ingno -_  _---~--, (r) --------_,--_  __----------- , 20 92 •or 9201 '00 pianos, including auto-m\tic pianos; harpsi-chords -\nd other key-board stringed instru-ments 25 9202' 00 other string musrcal in-struments(for example, guitars, violins harps), 30 92°3'00 keyboard pipe organs; hafmoniums and simi-lar keyboard instru-ments with free' meto\l reeds 9204'00 accordions and simnar instruments; mouth orgi\ns 35 9~05'oo 'au: or,cfuty no law no  __ _--------(i) (2) (s) ttl , ga'~ "'7'(10 musical ins'mum'ents, the tlf% sound of 'which is pr()" duced oil must be ampu  ~, elecnucall~ e mptj!, ollgo\ns, a-ils, accordions) gii·08 9108 '00 music-\! boxes, fairgrou-hi% 10 nil oltg>\ns, meciianical snumt ollgans,' mecha-nioil[ singing birds, musical saws and o't'heit music~ instroments 15 not falling wltiiln any other heading of this chaprer;decoy callsof au kinds; whistles qall horns and other moutil-20 blown sound sign <\lling instruments gioaf ga~'oo part~ (for example, me-chanisms for musical i2%  boxes) and accessories (for exwple cuds,dis-25 cs and rolls for mec-chanical instrumenn-) ofmusico\l instruments; metronomes, 1'v!irng poilks and pitch pypes of all kinds  section xix arms amn ammunmon; parts and accessories thelurof ciiapfbr • 35 arms and ammunition; parts and ·accbssoribs thiiiiof no'lzs1 thls chapter does 'not cover: (a)  goods of chapter 36 ,(for example, percussion caps,  tors, silqalling ftares,);   , 40 (b) parts of general use, as defil1ed in note 2 to section xv of bale metal, (section xv), or similar goods of plastics (chapter 39);  (c) armow-ed, fighting ~ehicles (heading no 8710); (d) telescopic sights or other optical devices suitabje for u8e with &nils, unless m,ounted' on a firearm or ~tied with  tiie-to firearm on which they are designed to be mounted (chapter 90); or (e) bows, arro~ tensing tcrils or' -toys (chapter 95)i 2 in hea\ung no 9306, the reference to'parfia th~or doea not lude radio or radar awartus of heading no ·81026 nij 5 99'01 9soi '00 ullitf\ry wbapons, otha tkalfl' evolvd"s ,~tgto'ls and arms (jp'rbading no 93'07, 93' o~ 930i' do tuvolvitts and m'rols, i g~u 10 011ier than those 'of heading no, 93' 03 or ~3' 04-20 other fjuallms and simi-lar devidts whtch ope;' rate by the fjrlng of an explosive charge (foil bxalmple, spoiting shot-gtjns and alf'lf;$ muzzle-loading firearms, very pistols and other tmvr-cbs desjqned to paojbct onl t stgnc\l 'flares, pls'rols and ltevolv!lts foil firing blank am· mqnition, captive-bot-t humane kittas, lln:ethrowlng guns) 01'her ailms (for exwple, spring, air or gas guns and pistols, tr uncheons), excluding those of  heading!no 93'07 93'05 93°5'00 paats and acce9ioilibsof ~% articlefl of heading nos 93'01 t093'04·  35 bombs, gilenades, torpid-oks" mines, m~llf,s and similar munitions ·of w aa o\nd par1's 11mkeot; cartkidge8, and a'tr!r wmunition and pro-jectiles  and puts thbkiof, including s1ic1i' and co\rtridge wads 45 swords, cutl~es • ba,yo-nits, lances and stmxtatt arms' and palt'rs 11ii!tegf and scabbards and siba--ths therefor miscellaneous manufactured articles chapter 9f ;furniture; bedding, mati'resses, mattress supports, cushions and similar stuffed furnishings, lamps and 5 lighting fl1'tings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like;· ·prefabricated'guddings  nqtiji;10 1 this chapter does not cover: (a) pneumatic or water mattresses,pillows or cushions, 01 , chapter 39, 40 or 63;  (b) mirrors designed for placing on the fioqr or ground (fo:;' example, cheval-glasses (swing-mirrors) of heading no 7006: articles covered by heading no ·7009; 15 (c) articles of chapter 71; (d) parts ofgeneral· use as defuled ~ 'note 2 to section xv, of base metal (section xv), or similar goods of plastics (chapter 39), or safes of chapter 83·; (e) furniture specially designed as parts of refrigerators of 20 heading no 8418; furniture specially designed for sewing machines (heading no 8452);  (i) lamps and lighting fittings of chapter 85; (g) furniture specially designed as parts 6£ apparatus of heading no 8518 (heading no 8518), of heading nos 8519 to 8~21 (headi~g no 8522) or of-heading' nos 8525 to 8528 (heading 25 no 8529);  (h) articles of heading no 8714;   (i) dentists' chairs incorporating dental appliances of heading no  9018 or dentists' spittoons (heading ~o; 9lu8); 30   (j) articles or'chapter 91 (for example, clocks and clock cases); or (k)' toy furniture or toy' lamps or lighting fittings (llea~g no 9503), billiard tables and other furniture specially c~ctad for games (headi~g no 9504), furniture for conjuring tricks or 35 decorations (other tharielectric garlands) 'such as chinese lanterns (headipg no 9505)  '   2 the articles (other than parts) referred to in heading nos 9401  to 9403 are to be classified in those headings only if they are desi~ tor placing on the boor or ground 40 the following are, :however i to be classified in the above-mentioned headings even if they rire' designed' to be hung, to be fixed to the wall or to stand one on the other:'   (a) cupboards, bookcases, other shelved furniture and unit ~"--'45  (b) seats and beds3, (a) inheadillg nos, 9401 'to 94'03·references to parts of goods" do not include references to sheets or slabs (whether or not  cut to shape but not combine4 with other parts) of glass (including mirrors), marble 5 or other stone or of any other material referred to in chapter 68 or 69 (b) goods described in l~eading no 9404, cleared separately,  ~re not to be classified in he~,g nos_~~l, 9402 ~r ~03 as par~ of goods 4 for the purposes of heading' no '94 06,the expression 'prefabricated buildings' means bulldinss wl1ich ar~ firiished in the factory or put 10 up as eleme'nts, cleared ~~hc~, t~ ~~ ,~mb~ on site, such as hous-iag or work site accommcxtation~ offices, sebopls, shops, sheds, garages or similar buildings, | heading      | sub-head-   ||--------------|-------------|| no          |             || ingno       |             || rate         | of          || ----__----_ |             ||            |             || _-----       |             ||             |             || __           |             ||              |             || _--          |             || ------_      |             ||            |             || -            |             || _--__--    |             || (i)          |             || (3)          |             || 94'01                   | 9401'00    ||-------------------------|------------|| se~ts                   |            || (a;rhe1l                |            || than                    |            || ~ose                    |            || 25%                     |            || of                      |            || heading                 | no        || 94'02~,                 |            || whether                 | or not     || vertible                | into       || beds,'                  |            || o\nd                    |            || parts                   | '         || )4'02                   | 94012'00   || medical                 | •         || surgici\l_             | dgnl'tu    || or                     |            || veteilinary             |            || f\jrnittjbe             |            || (foil                   | fxi\m'le,  || tables, examination     | t-\-       || bles,                   |            || hospital                |            || beds                    |            || with                    |            || mechanical'-            | -        || dentists'               |            || chalrs);               | bar-       || bers'                   | ch-\irs    || slmilu,                 |            || chairs, having rotating |            || as                      | well       || ~s                      |            || both                    |            || reclin-                 |            || ing and                 |            || elevating move-         |            || ments;                  | d,\rtsof   || going                   | articles  | 94'03 9403,'ou oth~r furniture anv parts thereof \ headiq suljhcad· dcia'iption of gooda rate oj'duty no w,no (i) 940400 75% 5 10 mattress supports; arti-cles of bedding and si:,4ilar furnishing (for example, ma1tresses, q,uilts, eiderdowns, cush· ions, pouflo'es and pill-ows) fll'tedwithsprings or stuffed or inferna-lly fitted with any material or of cellular rubber or plastics, wh· ether or not covered 15 35% 20 lamps a"jd lighting fitf· inc incll{dlng search-lights and spqtughts and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having j\ perama-nently fixed llgh!' source, and parts 'ilier-01" not elsewhere spe· cified or included 94·06 j 9406'00 pr,ef'abrlcated buildings~ 12% ---- ------- ---------_ ----- -  --_   chapter 95 toys, games and sports requisites; parts and accesso- ries thereof notes1 this chapter dol's nl)t cover: i (a) christmas tree candles (chapter 34); 35 (b) fireworks or other pyrotechnic articles of heading no 3604; (c) yarps, monofilament, cord8 or gut or the like for flsbid& cut to length but not ~de up into fishing lin~, of chapter 39, chapter 42 or section xi;  5 (d) sports bags or other containers of chapter 42 or 43; (e) sports clothing or fancy dress, of textiles, of chapter 61 or chapter 62;  " {f) textile flags or bunting, or sails for boats, sailboards or land craft, of chapter 83; 10 (g) sports footwear (other than skating boots with ice or roller slea tes attached) of chapter 64, or sports headgear of chapter 65; (h) walking sticks whips, ridingcrops or the like or parts thereof (heading no 6602); (i) unmounted glass eyes for doll$ or other toys, of chapter 15 70; (;) parts of general use as defined in note 2 to section xv, of base inetal (section xv), or similar good_ of plastics (chapter 39); (k) bells, gongs or the ltke of chapter 83; 20 (1) electric motors (beading no 85(1), f!lectric transt>nners (heading no 8504) or radio remote control apparatus (heading ng 8526) ; (m) sports vehicles (other than bobsleighs, toboggans and the like) of section xvii; (n) children's bicycles (heading no 8'712); 2!j (0) sports craft such as canoes and skiffs (chapter 89), or their means of propulsion (chapter 44 for such articles made of wood) ; (p) spectacles, gorj{les ~r the> like" for sports or outdoor ~ames (hprdtn1! no 90(4); (q) decoy calls <?r whistles (heading 9208); 30 (r) arms or other articles of chapter 93; (8) electric garlands of all kinds (heading no 9405); or (t) racketstrlngs, tents or other camping goods, or gloves (clnssified according to their constituent material) 2 this chapter includes articles in which natural or cultured pearls; 3!j precious\ or semi~preclous ston~ ('natural, synthetic' or teconstructed)  precious metal or m~tal clad with precious metal constitute only minor ccmstitut"nts 3 subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be c1as!li-"40 fled with those articles  ~:jiudlng sub-(,no  heading description of good5 rate of duty no (i) 5 ~t5"01 9501'00 wheeled toys' designed 'llz% to be ridden by children (for example, tricycles, scooters, pedal cars); dolls, carriages , 10 , 95"02 95olz' 00 dolls reprlsenting only human beings, " 95'°3 95°3'00 other toys; reduced- size ("scale") models and  similar recreational models, working or not; puzzles of all kinds 20 95'04 9504'00 articles for funfair, table orpajllourgames, including pintables, bil-lairds, special tables or casi no games and automatc bowling alley equipment 95'°5 festive, carnival or oth· er entertainment arti· oles, includling conjur ing tricks and noveity jokes 95 '06 0506'00 articles and equipment for gymnas1'ics, athe· letics, other sports (in cluding tabletennis), or outdoor games, not 35 ~pecified qr' included eisewhere in this chap-ter 95,07 43 950700 fishing rods, fish·hooksand ilz%' other line fishing tae· kle ; 1"18h landing nets, buti'erfly nets and simi- lar nets; decoy 'ibir1)s" (other than those of heading no glz 08 or heading no 9705) and similar hunting or shooting requisites  | description       | of                   | goods    ||-------------------|----------------------|----------|| ~iit(~            |                      |          || of                |                      |          || duty              |                      | '       ||                  |                      |          ||                  |                      |          ||                  |                      |          || heading           |                      |          || no               |                      |          || ---               |                      |          || _                 |                      |          ||                 |                      |          || ---_              |                      |          ||                 |                      |          || --                |                      |          || -                |                      |          || •              |                      |          || ----             |                      |          ||                 |                      |          || sub              |                      |          || heading           |                      |          || no               |                      |          || ---___--        |                      |          || '-                |                      |          || ----_             |                      |          ||                 |                      |          || __                |                      |          || _---_-          |                      |          ||                |                      |          || _---------'_-    |                      |          ||                 |                      |          || -                |                      |          || (i)               |                      |          || 5                 |                      |          || 9508             | 950800 roundabouts, |          || swings,           |                      |          || shooting          | galleries and        |          || other             |                      |          || fairground       |                      |          || amusements       |                      |          ||                   |                      |          || --~--~            |                      |          ||                 |                      |          || -                 |                      |          ||                 |                      |          || ----,---        |                      |          || -----~---         |                      |          ||                 |                      |          || --                |                      |          || ------------~~- |                      |          | chapter 9610  miscellaneous manufactured articles notes1 this chapter does not cover: (a) pencils for cosmetic or toilet uses (chapter 33); (b) articles of chapter 66 (for example, parts of umbrellas or 15 walking-sticks); (e) imitation jewellery (chapter 71); (d) parts oi general use, as defined in note 2 to section xy, of base metal (section xv), or similar goods of plastics (chapter 39): 20 (e) cutlery or other articles of chapter 82 with handles or other parts of carving or m·ouldittg materials heading no 96:~ or 9602 applies, however to separately cleared handles or other parts of such articles; (d articles of chapter 90 [for example spectacle frames (head-2s ing no 9003) mathematical drawing pens (heading no 9017), brushes of a kind specialised for use dentistry or for medical surgicalor veterinary purposes (heading no 9018)]; (g) articles or chapter 91 (cor example, clock or watch' cases); (h) musical instruments or parts or accessories thcr<'of (chap-30 ter 92); (i) articles of chapter· 93 (anns and parts thereof): (i) articles of chapter !l4 (for ~ample furniture, lamps and lighting fittings); or  (k) articles of chapter 95 (toys, games sports requisitel'l) 35 2 in heading no 9602 the expression 'vegetable or mineral carving material' means: t (a) hard seeds, pips hulls and nuts and similar vegetable materials of kind used for carving (for example cofozo and dom):  (b) amber, meerschaum agglomerated amber and agglomerated meerschaum jet and mineral substitutes for je't 3 in beading no 9603· the expression 'prepared knots and tufts for brobm or brush making' appjiesonly to unlllounted knots and tufts of mumal hair, ~ble fibre or other material which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to 5 render them ready for such incorporation 4 articles of this chapter, other than those of heading nos 9601 to 9806 or 9615, remain classified in the chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls or precious or semi-precious stones 10 (natural, synthetic or reconstructed) however, heading nos 9601 to 9608 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents 1'1 heading sub-bead-no ingno description of goods carving and of ding articles obtained by moulding) worked vegetable or 1 mineral carving mater-ial and articles of mese uateriais moul-dfd or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastec;, and other mouideo or car-ved articles, not rlse-where ~prcifien or included ; worked, un-hardened gelatin (ex-cept grlatin of chafi'er 35 ai 'lid articles of unhardened gelatin ding brushes  cons-tituting parts of machines, appliances or vemcles)hand-opera-ted mechanical floor sweepers, not motori-sed, mops and ffather dusters;preparf~ knots and tufts for broom or brush making; paint pads and rollers; souee-gbbs (other than roller soueegep,s)  heading sub-no beading description of (pjda rate of duty no --------__----_-----, ,------,-----,--5 9604 9604 00 hand sieves and hand ridd-les travel sets for personal toilet, sewing or shoe or cloths cleaning 960510-1<'01' personal toilet 10 105% 9605·90-0ther 9606 15 g606oo bul'tons, press-fasteners, snap-fasteners and press-studs, buti'on moulds and other parts of these ,articlf5; button blanks !161'7 960700 slidg fas'i'eners and parts nil timreof :l5 3u ,1608 g608()() ball point pens; felt tip-ped and other poroustipped and markers;' fountain pens, stylograph pens m'd other pens; duplicating stylos; propelung or sliding, , i ,pencils i penhol~ oem, pencil-holders and similar holders; parts (including caps and cups) of the fore-{"~ing articles, other 'rhan' those o:f heading no 96°9 ';15 nil 45 9609 g6-:>900 pencils (other than pen-,iil°;{ oils of he~ing no g608), crayons, pencil, leads, pastels, drawing char-coals, writing or dra-wing chajaks | heading                  | sub\head·    ||---------------------------|---------------|| no                       | ingno        || delaiption                | of            || pd                       |               || ratcofciluty              |               || wi                        | if           || ~_-:a--~--               |               || ------------,----_----- |            || (1)                       |               || ,                         |               || (~)                       |               || (3)                       |               || _                        |               || __                        |               ||                         |               || __-                      |               ||                           |               || _---_                    |               || _                         |               || •                        |               || _                        |               || __                        |               ||                          |               || __                        |               || -                        |               || -                        |               || --_                       |               ||                        |               || _--__-                   |               ||                           |               || --                        |               || g611                     |               |g61100 da'rn, sealing or number-ing stamps • and the like (including devices for printing or embos-sll"ig labels), designed for opbratino in tke hand; hand-opera'l"ed composlnti- sticks and hand printing sets in-corporating such com-posing sticks 96' iii 961200 typewriter or similar ribbons, inked or other· wise prepared for giving impressions, whether or not on spools or in cartridges; ink·pads, whether or not· inked, with or: without boxes 961300 cigarette lighters and other llghtfas, whether or not mechanical or electrical, and parts thereof other than flints and wicks g613' lo-cigarette lighters and otherjighters r8 3 per lighter g613'~parts 12% 96' 14 ggi4'oo smoking pipes (including 12% pipe bowls) and cigar or cigare1te holders, an!) parts thereof gg'i5 9615'00 combs, fiair·slldes and 12% the like: hairpins, curl-ing pins, curling grips, hallt-cuillers and tae uke, other thanthose of heading no 85' 16, and parts thereof  gg'16 gg16'00 scent sprays and similar 12% toilet sprays, and mounts and heads there-for; powder-pu}c'fs and pads for the application of cosmetics or toilet preparations; 96'17 ggi7'oo vacuum flasks andol'her-nil vacuum vessels, com-plete with ca$~; parts thereof other than glass inners !p'18 9618'00 tauc)rs' dummies and 12% othe:(t lay figl7aes;: autq mata and other anima-ted dlsplays used for shop window dressing central excise duty is now levied at the rates specified in the first schedule to the central' excises and salt act, 1944 the central excises and salt act, 1944 originally provided for only 11 items the number of items has since increased to 137 the levy, which was selective in nature, to start with, acquired a comprehensive coverage in 1975, when the residuary item: 68 was introduced thus, b~rring a few items like lipium, alcohol, etc, all other manufactured goods now come under the scope of this levy 2 the technical study group on central excise tariff, which was set up by government in 1984 to conduct a comprehensive inquiry into the structure of the central excise tariff has suggested the adoption of a detailed central excise tariff based broadly on the system of classifiea·· tion derived from the international convention on the harmonised commodity description and cocliqfj system (harmonised system) with such contractions or modifications thereto as are necessary to fad within the 'scope of the levy of central excise duty the group has also suggested that the new tariff should· be provided for by a separate act to 'be called the central excise tariff act 3 the tariff suggested by the study group is based on an internationally accepted nomenclature, in the formulation of which au considerations technical and legal, have been taken into account it should therefore, reduce disputes on account of tariff classification besides, since the tariff would be on the lines of the harmonised system, it would bring about considerable alignment between the customs and central excise tariffs and thus facilitate charging of additional customs duty on imports equivalent to excise duty accordingly, jt is proposed to specify the central excise tariff suggested by the study group by a separate tariff act instead of the present 'system of the tariff being governed by the first schedule to the central excises and salt act, 1944 4 the main features of the bill arc hfi follows: (i) the tariff included in the schedule to the bill has been made more detailed and comprehensive, thus obviating the need for having a residuary tariff item goods of the same class have been grouped together to enable parity in treatment (ii) in regard to the rates of duty, the schedule to· the bill seeks to preserve by and large the existing duty structure; to the extent possible, effective rates of duties fix~ under exemption - notifications, without arry conditions, have also been incorporated however the effective rates of duty in certain cases (as for instance, exemptions granted on fulfilment of certain conditions) would still' be provided through exemption notifieations issued under the central excise rules, 1944 (iii) government will have the power to enhance the rates of duty specified in the schedule through notification in certain circumstances the increase of duty will be subject to certain limits such power will, however, be exercised only in emergent circumstances and notifications bringing into force such increases would be subject to approval by' parliament  5 the bill seeks to achieve the above objects new delhi; the 29th november, 1985 vishwanath pratap sing~  president's recommendation under articles 117 and 274 of the constitution of india(copy of letter no 35512 1 85-tru (cetb), date1 the 29th november, 1985frmn shri vishwanath pratap si'qgh, minister of finance to the secretary-general lok sabha] , the president, having been informed of the subject matter of the proposed bill to provide for a tariff for central duties of excise recornments under clause (1) of article 117 and article 274 of the constitution the introduction of the above bill in the lok sabha sub-clause ·(1) of clause 3 of the bill empowers the central government to increase, by notification, duty of excise on any goods specified in the schedule to the bill when it is sati'sfied that the duty of excise leviable thereon should be increased and that circumstances exist which render it necessary to take immediate action the increase of duty will be subject to certain limits 2 the exercise of the power to issue a notific~tion under the said clause will depend upon the circumstances prevailing at the time of issue of the notification it is not possible to visualise at this stage precisely what those circumstances would be it is therefore felt that power in this regard should vest in the central government further, the notification to be issued under sub-clause (1) of clause 3 will have to be laid before parliament and will be subject to its approval 3 the delegation of legislative power is thus of a normal character  a billto provide for tariff for central duties of exci&e! (yi,hw  h ptatap siftp"  jlitlidl1' of fiunre) 