 statement of objects and reasonsthe first schedule to the customs tariff act, 1975 (51 of 1975 is based broadly on the system of classification derived from the int national convention on the harmonised commodity description a coding system this system was developed by the customs cooperation council certain editorial amendments have been approv' by the council in the legal text of the harmonised system which invol minor changes in the description of certain goods these changes a proposed to be incorporated in the first schedule to the customs tar act so as to be in line with the harmonised system _ these amend- "ments will have no revenue effect " 2 opportunity is being availed of to raise the tariff rates of custo duty in respect of caustic soda in solid form and on narrow elastic tapes to protect the domestic industry 8 the bill] seeks to achieve the above objects, new delur; the 14th november, 1986 vishwanath pratap sin  president's recommendation under article 117 (1) the constitution of india <[copy of letter no f348|24/86-tru (pt) dated the 17th novem 1986 from shri vishwanath pratap singh, minister of 'finance to secretary-general, lok sabha] the president, having been informed of the subject matter of the bill further to amend the customs tariff act, 1975, recommends und clause (1) of article 117 of the constitution of india, the introducti of the bill in lok sabha, annexure extracts from the customs tariff act, 1975 (51 of 1975)  %    the first schedule    heading sub- rate of duty no heading description of article ———— no standard preferential (oe pee =) al ____ateas m  @) 7 (3) of (4) (5)    ie  28: 15 sodium hydroxide (caustic soda): potassium hydroxide (caustic potash): peroxides of sodium or potassium - sodium hydroxide (caustic soda) : 2815-11 -- solid 100% , e  me " a 58: 06 narrow woven fabrics, other than goods of heading no 58-07 : narrow _ fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5806°10 - woven pile f-hrics (including terry 100% towelling and similar terry fabrics) and chenille fabrics 580620 - other woven fabrics, containing by 100% weight 6% or more of elastomeric yarn or rubber tatead  ~ - other woven fabrics: 5806-31 -- of cotton 100% 5806-32 -- of man-made fibres 100% 5806°39 -- of other textile materials 100% 5806°40 - fabrics consisting of warp without 100% : weft assembled by means of an adhesive (bolducs) 2 a %  % 15° 12 sunflower-seed, safflower or cotton-seed oil and their fractions, whether or not refined, but not chemically modified - sunflower-sced or safflower oil and their fractions : &   ® '  15°13 coconut (copra)," palm kernel or babassu oil and their fractions, whether or not refined, but not chemically modified cocorut (copra) oil and its fractions : 151311 =- crade oil 2co% 190% 151319 -- other 200% 190% palm kernel or babassu oil and their fractions :  | ; om 8 i  er x4 rape, colza or mustard oil and their fractions, whether or not refined, bet not chemically modified heading sub- rate of duty no heading description of article : nt ee no standard preferential  _ areas 3 _ (2) (3) (4) g)   oy  ee, a 30-04 medicaments (excluding goods of heading no 3002, 3005 or 3006) consisting of mixed or unmixed, products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale -   is " 3004-32 -- containing adrenal cortex hormones 100% 90% %  :  % : 4 32:03 3203-00 colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically 'defined; preparations based on colouring matter of vegetable or animal origin as specified in note 3 to this chapter 150% 32°04 synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in note 3 to this chapter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined - synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter:    le eos a  32-05 3205:00 colour jakes; preparations based on 150% colour jakes as specified in note 3 to this chapter      37-05 photographic plates and film, exposed and developed, other than cinematograph film  %   + 37: 06 cinematograph film,  exposed and developed, whether or not incorporating sound track or consisting only of sound  chapter 39 plastics and articles thereofnoves   9 for the purposes of heading no 3918, the expression "wall ceiling coverings of plastics" applies to products in rolls, of a width less than 45 cm, suitable for wali or ceiling decoration, consisting plastics fixed permanently on a backing of any material other than pal the plastic layer (on the face side) being grained, embossed, colo mn design-printed or otherwise decorated   chapter 42articles of leather; saddlery and hamess; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) nottes 2 in addition to the provisions of note 1 above, heading no, 4202 does not cover: (a) bags made of plastic sheeting, whether or not printed, with handles, not designed for prolonged use (heading no 3923); | -               |                 |               |              |        ||------------------|------------------|----------------|---------------|---------|| heading          | sub-             | rate           | of            | duty    || no              | heading          | description    | of            | article || no              |                  |                |               |         ||                 |                  |                |               |         || standard         |                  |                |               |         || prefer-          |                  |                |               |         || ential           |                  |                |               |         || 'areas           |                  |                |               |         || (1)              |                  |                |               |         || (2)              |                  |                |               |         || (3)              |                  |                |               |         || (4)              |                  |                |               |         || g)               |                  |                |               |         || 42°01            | 4201-00          | saddlery       | and           | hamess  || (including       | traces,          | leads,         | knee          | pads,   || zles,            | saddle           | cloths,        | saddie        | bags,   || coats            | and              | the            | like),        | of      || 4202             | trunks,          | suit-cases,    | vanity-cases, |         || executive-cases, | brief-cases,     | school         |               |         || satchels,        | spectace         | cases,         | binocular     |         ||                 | cases,           | camera         | cases,        | musical || cases,           | gun              | cases,         | holsters      | and     || containers;      | travelling-bags, | toilet         | bags,         |         || rucksacks,       | handbags,        | shopping-bags, |               |         || wallets,         | purses,          | map-cases,     | cigarette-    |         || cases,           | tobacco-pouches, | tool           | bags,         | sports  || bags,            | bottle-cases,    | jewellery      | -             | boxes,  || powder-boxes,    | cutlery          | cases          | and           | similar || containers,      | of               | leather        | or            | of      || leather,         | of               | plastic        | sheeting,     | of      || materials,       | of               | vulcanised     | fibre         | or      || paperboard,      | or               | wholly         | or            | mainly  || with             | such             | materials,     |               |         || -                | trunks,          | suit-cases,    | vanity-cases, |         || executive-cases, | brief-cases,     | school         |               |         || satchels         | and              | similar        | containers    | :       | carter 48paper and paperboard; article of paper pulp, of paper or of paperboard notes 1 this chapter does not cover:  %  3k 4 (f) paper-reinforced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading no 4814 _ (chapter 39); e  lj %8 for the purposes of heading no 4814, the expression "wallp and similar wall coverings" applies only to: (a) paper in rolls, of a width of not less than 45 em and 1 more than 160 cm suitable for wall for celling decoration:  a:  x % (iti) coated or covered on the face side with plastics, | plastic layer being grained, embossed, coloured, design-printed otherwise decorated; or ee   % cuhappteer 56 wadding, felt and nonwovens; special yarns; twine, cordage, rope cables and articles thereof : novtes  ey % 3 headings nos 5602 and 5603 cover respectively felt and nonw ens, impregnated, coated, covered or laminated with plastics or tru -wkatever the nature of these materials (compact or cellular) 7 heading no 5603 also includes nonwovens in which plastics 0 _ rubber forms the bonding substance headings nos, 56,02 and 5603 do not, however, cover:    t ie (c) plates, sheets or strips of cellular plastics or cell li rubber combined with felt or nonwovens, where the textil present merely for reinforcing purposes (chapter 39 or 40)    ® is  chapter 62articles of apparel and clothing accessories, not knitted or croc noves bo ® annot be identified as either 8 articles of this chapter which c or boys' garments or as women's or gi rls' garments are to be class: garments the heading concerning women's or girls' & % i " "_ ®heading sub- : rate t no heading  deseription of article ao = - —— no  standard preferential ee pied ai areas () > (2) (3) (4) g)     7209: 90 --other 100% 72°) flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated - plated or coated with tin :     721070 - painted, varaished or plastic coated 100%    ® 7212:40 ~- painted, varnished or plastic coated 100%      chapter 74 copper and articles thereof notes1 in this chapter the following expressions have the meanings hereby assigned to them:      (b) copper alloys metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: - (i) the content by weight of at least one of the other elements shall be greater than the limit specified in the forgoing table; or      chapter 75 nickel and articles thereof'notes    in this chapter the fol lowing expressions have the meanings hereby assigned to them:      (b) nickel alloys metallic substances in which nickel predominates by- weight over each of the other elements provided that:     ® ® _ aluminium and articles thereof  deh asm  in this chapter the following expressions have the meanings here assigned to them: -__ a     a oe? (b) aluminium alloys es ee metallic substances in which aluminium predominates weight over each of the other elements, provided that: (i) the content by weight of at least one of the ott elements or of iron plus silicon taken together shall , greater than the limit specified in the foregoing table; or =   2%  yy wa ¥ : 53 ie  chapter 80tin and articles thereof  notes   e  : : in this chapter the following expressions have the meanings: hete assigned to them: b |     |     |     |     | €    ||------|------|------|------|------|() tin alloys metallic substances in which tin predominates' by weig t over each of the other elements, provided that:    ¢ °° soohveng (ii) the content by weight of either bismuth or copp shall be equal to or greater than the limit specified in t _foregoing table , i heading sub- ; , , rate of duty sadi description of article ; 3 ele no  _ + oa standard preferential ' areas —_o q 8) a © oe 80: ox _  unwrought tin  2 8001- 10 - tin, not alloyed 40% « 'hada ne 0 ye -s- qhapter 81 other base metals; cermets; articles thereof  bs}note 1 to chapter 74, defining "bars and sds, profiles", yrine? and "plates, sheets, strip  and foil" shall apply, mutatis mutaidis, to t chapter © tach taken -_ 7,  ,    section xvimachinery and mechanical, _appliances; electrical equipment; parts thereof; sound recorders and repro- ducers, television image and sound recorders and re- producers, and parts and accessories of such articles notes 1 this section does not cover: (a) transmission or conveyor belts or belting, of plastics ofchapter 39, or of vulcanised rubber (heading no 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of unhardened vulcanised rubber (heading no 4016) ;      heading sub- rate of duty no headirg description of article - no standard preferential areas @) (2) (3) allt (1) () 84:19 -- machinery, plant or laboratory equipment, whether or not electrically heated; for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - instantaneous or storage water heaters, non-electric : %     8419: 60 - machinery for liquefying air or gas 10% oa other machinery, plart and cquipment,    ®  section xix arms and ammunition; part and accessories thereof chapter 93arms and ammunition; parts and accessories thereof notes 1 this chapter does not cover:   :   heading sub- rate of duty no heading : description of article sa no : fa) standard preferential areas ) (2) (3) (4) (5) 93° of 9301:00 military weapons, other "then revolvers, 100% pistols and arms of heading no 93°07    