!!ii no i zo  i"'  the customs tariff bit j, 1969 a billto consolidate and amend the law 1'elatingto cutoms duties be it enacted by parham'ent in the twentieth year of the r,epublic of india as follows:- 1 (1) this act may be called the customs tarift act, 1969 (2) it extends to the whole of india short title, extent and commencement s (3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint 2 the rates at which duties of customs shall be levied under the , customs act, 1962, are specified in the first and second schedules dof 1962 duties specified in the schedules to be levied levy of additional duty equal to excise duty 3 (1) any article which is imported into india shall, in addition, be 10 liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in india and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that u perceiltage of the value of the imported article e~lanation-in this section, the expression "the excise duty for the time' being leviable on a like article if produced or manufactured in india" means the excise duty for the ~tm~ bein6 in force wb~h would be leviabl~ on a like article if produced or manufactured in india or, if a like ftl"ticle is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the hi~hest duty 52 of 1962 (2) for the purpose of calculating under this section the additional 5 duty on any imported article, where such duty is leviable at any percent· age of its value, the value of the imported article shau, notwithstanding anything contained in section 14 of the customs act, 1962, be the aggregate of·-(i) the value of the imported article determined under sub- 10 section (1) of the said section 14 or the tariff value of such arucle fixed under sub·section (2) of that section as the case may be; and (ii) any duty of customs chargeable on that article under section 52 of 1962 12 of the customs act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the 15 same manner as, a duty of customs, but not including the duty referred to in sub-section (1) (3) if the central government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is levia'!jle under sub-section (1) or not], such additional duty as %0 would counterbalance the exeile duty leviable on any raw materials, component'> and 'ingredients of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by notu\cation in the official gazette, direct that such imported article shau, in addition, be liable to an additional duty representing such portion of the excise 25 duty leviable on such raw materials, components and ingredients as, in either case, may be detenr,ined by rules made by the central government in this behalf (4) in making any rules for the purposes of sub-section (3), the central government shall have regard to the average quantum of the 30 excise duty pay1:lble on th", raw materials, components or ingredients used in the production 01" manufacture of such like article (1) the duty chargeable under this section shall be in addition to any other duty imposed under this act or uflder any other law for the time being in force 35 53 of 1982 (6) the provisions of the cu~toms act, 1962, and the rules and regulations ~ade thereunder, including those relating to drawbacks, refunds and exemption from duties, shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that act 4 (1) where in respect of any article a preferential rate of revenue duty i:; specified in the first schedule, or is admissible by virtue of a levy of duty where standard rate and preferen· tial rate are 5pecif\e4 notification under section 25 of the customs act, 1962, the duty to be a2 01 1912 levied and collected shall be at the standard rate, unless the owner of the article claim~ at the time of importation that it is chargeable with a pre- , ferential rate of duty, being the produce or manufacture of the united kingdom or of such other preferential area as is notified under sub-section (3) and the article is determined, in accordance with the rules mad~ \jnopl" sub-section (2), to b[>su~h ?roduce or manufacture: (!) the central government may, by· notification in the official gazette, make rules for determining if any article is the produce or manufacture of the united kingdom or of any other preferential area  (3) for the purposes of this section and the first schedule "united s kingdom" means the united kingdom of great britain and northern ireland and "other preferential area" means any country or territory which the central government may, by notification in the official gazette, dec~are to be such area with a view to implementing the united kingdom-india trade agreement of 1939 or continuing the preferential treatment 10 originally admissible under that agreement (4) every notification issued under sub-section (3) shad, as soon as may be after it is issued, be laid before each house of parliament 5 (1) where under a trade agreement between the government of india and the government of a foreign country or territory, duty at a levy ot a lower rate of duty under a trade agreement i s rate lower than that specified in the first schedule is to be charged on articks which are the produce or manufacture of such foreign country or territory, the central government may, by notification in the oftlcial gazette, make rules for determining if any article is the produce or manufacture of such foreign country or territory and for requiring the 20 owner to make a claim at the time of importation, supportt:!d by such evidence as may be prescribed in the said rules, for assessment at the appropriate lower rate under such agreement (2) if any question arises whether any trade agreement applic6 tll any country or territory, or whether it has ceased to apply to india or 25 any foreign country or territory, it shall be referred to the central government for decision and the decision of the central government shall be final and shall not be liable to be questioned in any court of law power of central government to levy protectivt duties in certain cases 6 (j) where the central government, upon a recommendation made to it in this behalf by the tariff commission established under the tariff 50 or 1931 30 commission act, 1951, is satisfied that circumstances exist which render it necessary to take immediate action to provide for the protection of the interests of any industry established in india, the central government may, by notification in the official gazette, impose on any goods imported into india in respect of which the said recommendation is made, a duty 35 of customs of such amount, not exceeding the amount proposed in the said recommendation, as it thinks fit (2) every duty imposed on any goods under sub-section (1) shall, for the purposes of this act, be deemed to have been specified in the first schedule as the duty leviable in respect of such goods ,,0 (3) where a notification has been issued under ~ub-section (1), the central government shall, unless the notification is in the meantime resdnded have a bill introduced in parliament, as soon as may be, but in any case during the next session of parliament following the date of the ls~ue of the notification to give effect to the proposals in regard to the continuance of a protective duty of customs on the ~oods to which the "5 n tiftcation relates, and the notification shall cease to have effect when s~ch b111 becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: provided that if the notification under sub-section (1) is issued when ~arliament is iii session, such a bill shall be introduced iii pllfuament durin, that session: provided further that where for any reason a bill as aforesaid does not become law within six months from the date of its introduction in parliament, the notification shall cease to have eftect on the expiration of s the said period of six months, but without prejudice to the validity of anything previously done thereunder 7 (1) when the duty specified in respect of any article in the rust schedule is characterised as protective in column (6) of that schedule, that duty shall have eftect only up to and inclusive of the date, if any, 1;0 specified in that schedule duration of protective duties and powerot central government to alter them (2) where in respect of any such article the central guvernment is satisfied after such inquiry as it thinks necessary that such duty has become ineifective or excessive for the purpose of securing the protection intended to be afforded by it to a similar article manufactured in india is and that circumstances exist which render it necessary to take immediate action, it may, by notification in the official gazette, increase or reduce such duty to such extent as it thinks necessary (3) every notification under sub-section (2), in so far as it relates to increase of such duty, shall be laid before each house of parliament if ~o it is sitting as soon as may be after the issue of the notification, and if it is not sitting, within seven days of its re·assembly; and the centrai government shall seek the approval of parliament to the notification by a resolution moved within a period of fifteen days beginning with the day un which the notification is so laid behre the house of the people and if 25 parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form 0'[ be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder 30 (4) for the removal of doubts, it is hereby declared that any notification approved by parliament, whether with or without modifications, may be rescinded by the central government at any time by notification in the official gazette emergencj power of central govem-"!lent to increale or levy export duties 8 (1) where, in respect of any article whether included in the second 35 schedule or not, the central government is satisfied that the export duty leviable thereon should be increased or that an export duty should be levied, and that circumstances exist which render it necessary to take immediate action, the central government may, by notification in the official gazette, direct an amendment of the second schedule to be made· 0 so as to provide for an increase in the export duty leviable or, as thecbse 4 may be, for the levy of an export duty, on that article (2) th~ pro;isions of sub'sections (3) and (4) of section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of section 45 7  ! (1) where any country or territory pays, or bestows, directly or mdlrectly, any bounty or grant upon the production therein or the exportation therefrom of any a:ticle and the article is chargeable with duty under the provisions of this act, then, upon the importation of any such article into india, whether the same is imported directly from the c~lltntry 50 additional import dutyob bount;y fed articles of production or otherwise, and whether it is imported in the same condition as when exported from the country of production or has been changed in condition by manufacture or otherwise, the central government may, by notification in the ofticial gazette, impose an addil10nal duty equal tu s the net amount of such bounty or grant (4:!) the net amount uf any such bounty or grant as aioh!said s11ail, from time to time, be ascertained, determined ana declared by thc centra! government, after such inquiry as it may consider nect!ssary and tilt! central government may, by notification 10 the ufficial gazelte, make 10 rules for the identification of such articles and for the asses;:,ment and collection 01 any additional duty imposed upon the importation thereof under sub-section (1) (3) every notification issued under sub-section (1) shall, as soon a:; may be aiter it is issued, be laid before each house 01 parliament rules to be laid before parliament 15 10 every rule made under this act shal! be laid, as soon as may be after it is made, before each house of parliament while il is in sesuon for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately fohowmg, bu~h houses 20 agree in making any modification in the rule or both houses agrt:!e that the rule should not be made, the rule shall thereafter have eiit::ct only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule 25 11 (1) where the central government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this act with a foreign government, it may, by notification in the official gazette, increase or reduce the duties l'eferred to in section 2 to such extent as each case may require: power of central government to alter duties under certain circumstances provided that no' notification under this sub-section increasing or re-30 ducing the duties as aforesaid shall be issued by the central government after the expiration of a period of one year from the commencement of this act (2) every notification issued under sub-section (1) shall, as soon as 35 may be ~ it is issued, be laid before each house of parliament 22 of 1934 d (1) the indian tariff act, 1934, and the indian tariff (amend-1 of 1949 ment) act, 1949, are hereby repealed repeal and savin, (2) notwithstanding the repeal of any of the acts mentioned in subsection (1), anything done or liny action taken (including any notification published and any rules and orders made or deemed to have been 40 made under the provisions of those acts and in force immediately before the commencement of this act) shall, in so far as such thing or action is not inconsistent with the provisions of this act, be deemed to have been done or taken under the provisions of this act and shall 45 continue in force accordingly until superseded by anything done or any action taken under this act 13 in the customs act, 1962, in sub-section (l) of section 12 and in ~b-section (1) of section 14 for the words and figures "indian tariff act, 1934", the words and figures "customs tariff act 1969" shall be amendment of act a20f 1962 so substituted  rutes for the interpretation of this schedule1 the titles of sections and chapters are provided for ease of reference only; for legal purposes, classification shall be determined accord-5 ing to the terms of the headings and any reative section or chapter notes and, provided such headings or notes do not otherwise require, according to the terms of the headings and any relative section or chapter notes within a heading shall be determined by applying as between sub-headings the like rules as are applicable between headings 10 2 when for any reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific descriptiun shall be preferred to headings providing a more general description (b) mixtures and composite goods which consist of different is materials or are made up of different components and which cannot be classified by reference to (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, in so far as this criterion is applicable (c) when goods cannot be classified by reference to (a) or (b), 20 they shall be classified under the heading which involves the highest rate of duty 3 goods not falling within any heading of the schedule shah be classified under the heading appropriate to the goods to which they are m~a~ ~ 4 an incomplete article shall be classified within the heading applicable to the corresponding complete article, provided it has the es~­tial character of such a complete article 5 an article or component part which requires a minor degree of processing to make it finished and ready for use shall be classified wtul- 30 in the heading applicable to the corresponding finished article or com· ponent part  general explanatory notethe abbreviation "%" in -any column of this schedule in relation to the rate of duty indicates that duty on the goods to which the 35 entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the customs act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column in any entry, if no rate of duty is shown in column (4) or column (5), the rate shown in column (3) shall be applicable ",0  section i livb animals; animal products cbapn:a 1 live animalss non: this chapter eover all live animals except: (a) flah, crustaceans and molluscs talling within chapter 3; (b) microbial cultures and other products, talling within heading no 3002; or 10 (c) animals tailing within chapter 97 | heading       | sub-heading       ||---------------|-------------------|| no            | article           || rale          | of                || duty          |                   || standard      | uk              || duration      |                   || when          |                   || rates         |                   || other         | of                || duty          |                   || are           |                   || prcfercn-     | protective        || tialareaa     |                   || 15            |                   || __------     |                   ||              |                   || -----        | ------__--__--- || (5)           |                   || (6)           |                   || (i)           |                   || (z)           |                   || 01'           | 01/06             || i             |                   || live animala  |                   || incjudlnallve |                   || birdr         |                   || 60%           |                   | chapftr 2 mfult and edible meat c1jfalsnon: this chapter doeb not cover: (a) meat (including poultry liver) unfit 01' unsuitable tor human ~n­sumption; (b) guts, bladders or stomachs of animals and animal blood (chapter ~ b); or | rate                   | of           | duty    ||------------------------|--------------|---------|| (c)                    |              |         || animal tat,            | other        | than    || pig                    |              |         || fat                    |              |         || and                    |              |         || unrendered             | poultry      |         || fat                    | (chapter     |         || 15)                   |              |         || --------__--__----_ |              |         || __                     |              |         || _-                    |              |         || --                     |              |         || ---                   |              |         || ---------_------      |              |         || ----                   |              |         || hacuaa                 |              |         || no                     |              |         ||                       |              |         || sub-beadin,            |              |         || no                    |              |         || and                    |              |         || dac:ription            | of           |         || article                |              |         || standard               | uk         |         || 3                      |              |         || 0                      |              |         || duration               |              |         || when                   | rates        |         || other                  | of           |         || dutyare                |              |         || preferen-              | protective   |         || tia1                   | areas        |         || (5)                    |              |         || (6)                    |              |         || (i)                    |              |         || (a)                    |              |         || oa'oi/06               |              |         || 3s                     |              |         || meat includina         |              |         || edible                 |              |         || meat                   | offa1s       | and     || unrendercd             |              |         || pig                    |              |         || and                    | poultry fat, |         || &eah, chilled,         |              |         || frozen                |              |         || salted,                |              |         || in                     |              |         || brine                 |              |         || dried                  |              |         || or                     | smoked       |         || 100%                   |              |         | chap'l'er 3fish, crustaceans and molluscs non th1i chapter dod not cover: (a) marine mammals (chapte'r i) or meat thereof (chapter j); (b) ftah (includin, liven and roes thereof), crustaceans and moljubc!i dead, unfit or unsuitable for human consumption (chapter 5); or  (c) caviar or caviar substitutes (cupter 18) -------| heading    | sub-heading no and description    ||------------|------------------------------------|| no        | article                            || rate       |                                    || of         | duty                               || duration   |                                    || whenratea  |                                    || staqdardj  | uk                               || other      |                                    || of         |                                    || duty       |                                    || are        |                                    || prd'cren-  |                                    || protective |                                    || s          |                                    || lalazea,  |                                    || (4'        |                                    || (:&)       |                                    || (1)        |                                    || 03'        | 01/03                              || fish, fresh (live        | or      ||--------------------------|---------|| dead},chiued,            |         || frozen, salted, in       |         || brine, driedror          |         || smoked; crustaceans      |         || and                      |         || molluacl,                |         || whether in shell         | or      || not,                     |         || fiah                     |         || clivi;                   |         || or dead),                |         || chilled, frozen, salted, |         || in                       |         || brine                    |         || ordried;                 |         || cruataoeana,             | inaheu, || simply                   |         || boiled                   |         || in                       |         || water                    |         | dairy produce; bif'dl' egg,; natural mneti non"milk" means full cream or !:kimmed milk, buttennilk, whey, kephir, yoghourt and similar fermented milk | heading sub-heading     | no                 ||-------------------------|---------------------|| and                     |                     || deaaiption              | of                  || rate                    |                     || of                      | duty                || no                     |                     || &rticle                 |                     || wiicil                  |                     || rates                   |                     || staqdarcl               | uk                || ot_                     |                     || of_aft                  |                     || pre1'crco-              |                     || protective              |                     || tiaialca                |                     || (i)                     |                     || (2)                     |                     || (3)                     |                     || (4)                     |                     || ($)                     |                     || 00                      |                     || is                     |                     || 04'01/04                |                     || milk,                   |                     || cream, butter(including |                     || p),                     |                     || cheese and              |                     || curd:                   |                     || (i)                     |                     || not                     | elsewhere specified || 60%                     |                     || ,-                      |                     || ~c                      |                     || (2)                     |                     || milk powder             |                     || 60%                     |                     || 04'05/06                |                     || birds' eggs and         |                     || e~                      |                     || yolks,                  |                     || f'rcab,                 |                     || dried                   |                     || ot                      |                     || otherwl8e               |                     || preserved              |                     || sweelened               | or                  || honey -                 |                     || 100%                    |                     || ---'--                  |                     || --__'                  |                     ||                       |                     || '--                     |                     || --------                |                     || -__--__-_            |                     |products of animal origin, not elsewhere specified or included 1 this chapter does not cover: (a) edible products (other than guts, bladders and stomachs of animalj, whule and pieces thereof, and animal b'ood, liquid or dried); (b) animal textile materials (other than horsehair and waste) and other products of section xi; or horsehair 4° (c) prepared knots or tufts for broom 01' brush making (chapt~r m) 2, this chapter does not cover hides or skins (including funkina) falling within chapters 41 and 43; it covers skins and other parts of birds with their feathers or down proviried they are either un worked, or mere1ycl,eailed,d1ainfected or treat~d for preservation, but not otherwise jw)unted or worked:'  , i this chapter covers human hair, unworked, but the 8ortid& of hair 1;, leneth (provided the root ends and tip ends respectively are not arrlldled together) shall be deemed· not to constitute working 4 throughout this schedule, elephant, mammoth, mastodon, walrus, narwhal 5 and wild boar tusks" rhinoceros hurns and the teeth of all animals are regarded - aa ivory heading sub-heading no and dcacription of no article rate of duty standard uk 10 duration 'wbeilratea other of duty arc prefezed-protectift tialj\reab (i) (3) (3) (4) (5) (6) ",i~i is 20 produdl of animal of1ll11, not elsewhere apccified or included (for examplefish waste; birds' febilien and down not further worked than cleaned diaidfcctedor treated for preservation; ivory, tortoibe-ahell andother abella, unworked or simpl, ~ but not cut to shape; coral similar subatancea, unworked or limply prepll'ed; naturalsponaea): (i) not elsewhere speci1lcd 60%  (3) ivory, unmanufactured 60% ;0% --- ------------------------ --- ~ectlond vlcgetable products caa:na 6live trees and other plants; bulbs  roots and the like; cut flowef" and ornamental foliage ncm:s 1 this chapter covers only live trees and goods (including seedling vegetables) ot a kind commonly supplied by nursery gardeners or florists tor planting or tor ornamental use; nevertheless it does not include potatoes, onions, shallob or garlic and other products talling within chapter 7 35 2 in this chapter, "fiorista' wares" is to be taken to include bouquets, fioral baskets, wreaths and similar articles made wholly or partly of g'oods of that kind, account not being taken of accessories of other materials hcldini sub-heading no and description of rate of duty duration no article when rates 40 standard uk other of duty are pnferenl protective tial areal (i) (2) (3) (4) (5) (6) 06'01/04) living plants and parts thereof, uit-45 able for plantins or for oromsentsl 60% p~;60riau'warea  edible vegetables and certain roots and tubersnote in this chapter, ''vegetables'' is to be taken to include edible mushrooms, olives, tomatoes, potatoes, cucumbers, capsicum grossum (sweet c'8pbic~), 5 fennel, parsley and garlic this chapter does not, however, cover: (4) ground capsicum grossum (sweet capsicum) falling within heading ~(); oy' 04/10; or (q) 6q~ 'of peas or other dried leguminous vegetables and fi~ur, meal and «~ of potato falling within heading no 11' 03/09 | sub-heading    | no    | and    | description    ||----------------|--------|--------|----------------|| article        |        |        |                || rate           |        |        |                || of             |        |        |                || duty           |        |        |                || heading        |        |        |                || no            |        |        |                || standard       | uk   |        |                || duration       |        |        |                || when rates     |        |        |                || other          | -      | of     | duty           || arc            |        |        |                || prd'eren-     |        |        |                || protective     |        |        |                || tial~          |        |        |                || 15             |        |        |                |07'oi{06 vegetables, fresh, dried, dehydrated, or evaporated, provisionally preee, vcd but not ipcqally pzepercd r~ immediate codiwilption, ddoc1 1eguminoui vcgetabla, inc:ludida pulacs, shelled or ~; roots and tubers with high at8rcb content; - pith  csafl'er 8 edible fruits and nuts; peel of melons or citrus fruit notes1 this chapter does not cover inedible fruits or nuts 2 "fresh" is to be taken to extend to goods which have been chilled  '  !  - i rate of duty heading no u~· sub-heading no and description of article staqdard duration when rates of duty arc protective other ,~-dalareu (6) (5) (4) 35 fruits, melon peel, citfllb fruit  ~l and 'nata (shelled or not) frcs1i or dried, preserved by freezing {whether or not cooked, but qot containing adde4 ~)j -provilionally ~ lcrved (£or eumple, by lulphur dioxide gas, ~_ brine, iq aulphur water or in other preservative 10lu-~ but unsuitable in that etate (or immediate consumption: (i) notelaewherupecifled 100% 90% (%) raw caahew-nuts 100% 90% 100% (5) dates 90% (4) almond 100% (5) pistachio nuta 100%  cbaptj:r 9 coffee, tea, mate and spice notes1 heading no 09' 04/ 10 shall be taken to include spices mixed with other 5 substances provided that these mixtures retain the essential character gt spices otherwise the products are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in chapter 21 2 this chapt~r does oot eover: (1) capsicum grossum (sweet capsicum), unground (chapter '1); or 10 (2) pepper of the variety cubeba ofbcinalis miquel or piper cubeba (head'lng no 12' 07)   ---__------__------------__--h~ading sub-heading no and descrip tion of rate of duty no article --;duration when rates of duty are standard u k other p~tective pref_n~ tlaj~ (1) (z) 20 | -                              | lo),'                   ||--------------------------------|-------------------------|| °9'01                          |                         || coffee,                        |                         || whethet                        |                         || 6r                             |                         || not·                           |                         || roasted                        | or                      || ~                              |                         || of                             | caft'eine; coffee husks || skins,-                        |                         || 'coffee substitutes containing |                         || coffee                         |                         || in                             | any                     || (i)                            |                         || not                            |                         || elsewhere                      |                         || specified                      |                         || xoo%                           |                         || 100%                           |                         || less                           |                         || 13                             |                         || paise                          |                         || per                            |                         || kilogram                       |                         |25 100% ;0% (z) coffee canned or bottled 100% 09'02/03 tea and mate 100% jess 26 paille per kilogram 30 09'04/10 spicea (including mixed spices): (x) not elsewhere specified 100% (2) cardamoms, nutmegs and pepper j chillies, ginger and mace, unground pai% 35 (3) cloves ri 18 per kit~ ri x8 per kilogmm less 7i% (4) cassia and cinnamon ra20per ldlog!jm len 7i% 40 lb 20 per ltloiinm' ---- ---------------------- cereals note45 except for rice, this chapter does not cover grains which have been ground to remove the husk or pericarp or otherwise worked however, the chapter covers un worked rice and also rice, husked, glazed, polished or broken, but not otherwise worked ---_-- ----__-------50 55 10' 01107 wheat, rice, maize and other cerca1ii -  ciiap'i'dt 11prod1acts of the mining industry; malt and st4rches; gluten; inulin  note this chapter does not cover:(a) roasted malt put up as coffee substitutes and other co1!ee substitutes 5 whether or not containing coffee (heading no 09: 01 or chapter 21); (b) preparations of flour, starch or mali extract, 01 a kind used as infants' food or for dietetic or culinary purposes (chapter 19) flours which have been heat-treated merely to improve their baking qualities are, however, to be classified in this chapter; 10 (c) corn flakes and simil'ar products obtained by the swelling or roasting of cereals or cereal products falling within chapter 19; (d) pharmaceutical products (chapter 30); or (e) starches falling within chapter 33, that is, those having the char~-ter of perfumery, cosmetics or toilet preparations is heading sub-heading no, and description of no article rate of duty duradon ----------- ! wbeorates standard uk otherall of dut)'arc ~ protcc:tive 20 tialareu (i) (2) (3) (5) (6) n'oi cezealfloun: (i) not ejlewbcre pecified 60% (a) wheat flour free ii' in cereal groan and cereal meal; other worked cereal graidi (for e:umple, rolled, baked poliahed, pearled or kibbled but not further prepared) ezx:ept husked glazed poliblm or broken rice: (i) not elaewhere specified 100% (a) cereal groats and cereal meal free floun, meal and flaka of potatocl of the ieswninoua vqetablea aqd of the roots and tuberl falling within chapter 7 or of the fruits fallina withjn chapter 8; malt, rollted or not; ltucbca; gluten and llutell flour, routed or not: (i) not ellewhere specified (a) malt, roasted or not ---------------------oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder 1 heading no 12: 01 is to be taken to apply inter alia to gfound-nuts, suya 45 beams, mustard seeds, oil poppy seeds, poppy seeds and copra it is to be taken not to apply to coco-nuts and other products falling within chapter 8 or to olives or other products falling within chapter 7 or 20 2 for the purposes of heading no 12: 03, beet seeds, grass and other herbage so aeeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines bl'e to be regarded as seed of a kind used tor sowing heading no 12' 03 is however to be taken not tu apply to the following even if for lowing: (a) dried leguminous vegetables falling within chapter 7; (b) spices and other products falling within chapter 9; (c) cereals falling within chapter 10; or s (d) products falling within heading no 12:01 or 12'07 3 heading no 12' 07 is to be taken to apply inter alia to the following plants or parts thereof: basil, borage hyssop all species of mint rosemary rue sage and wormwood heading no 12' 0'1 is however to be taken not to apply to: 10 (a) oil seeds and oleaginous fruit (heading no 12'01); (b) medicaments and other products falling within chapter 3r; (c) perfumery and other products falling within chapter aa; or (d) disinfectants insecticides, fungic'ldes weed-killers or similnr products falling within chapter 38 | headidj                               | sub-belding no and description    | of                       | rate    ||---------------------------------------|------------------------------------|--------------------------|---------|| of                                    |                                    |                          |         || duty                                  | duration                           |                          |         || no                                   |                                    |                          |         || article                               |                                    |                          |         || when                                  | rata                               |                          |         || standard                              |                                    |                          |         || uk                                  |                                    |                          |         || other                                 |                                    |                          |         || of                                    |                                    |                          |         || duty are                              |                                    |                          |         || preferen-                             | protm!ve                           |                          |         || tialareas                             |                                    |                          |         || (3)                                   |                                    |                          |         || (4)                                   |                                    |                          |         || (5)                                   |                                    |                          |         || (6)                                   |                                    |                          |         || (i)                                   |                                    |                          |         || (2)                                   |                                    |                          |         || 20                                    |                                    |                          |         || 12'01                                 |                                    |                          |         || oil seeds and oleaginous fruit, whole |                                    |                          |         || or broken:                            |                                    |                          |         || (i)                                   |                                    |                          |         || not e1aewhere                         |                                    |                          |         || ~ified                               |                                    |                          |         || 60%                                   |                                    |                          |         || 5°%                                   |                                    |                          |         || (2)                                   |                                    |                          |         || copra                                 |                                    |                          |         || 60%                                   |                                    |                          |         || 5                                     |                                    |                          |         || 0                                     |                                    |                          |         || %                                     |                                    |                          |         || 25                                    |                                    |                          |         || 12                                    |                                    |                          |         || '02                                   |                                    |                          |         || flours or meals                       | of                                 | oilsccds or olea-        |         || ginoul                                | fruit, non-defattcd (exclud-       |                          |         || ing mustard dour)                     | -                                  | -                        | -       || 60%                                   |                                    |                          |         || 12'03                                 |                                    |                          |         || seeds,                                |                                    |                          |         || fruit                                 |                                    |                          |         || and spores,                           |                                    |                          |         || of                                    |                                    |                          |         || a kind                                |                                    |                          |         || used                                  |                                    |                          |         || for                                   |                                    |                          |         || sowini                                |                                    |                          |         || 60%                                   |                                    |                          |         || 30                                    |                                    |                          |         ||                                       | 12                                 |                          |         || '04106                                |                                    |                          |         || s~                                    |                                    |                          |         || beet,                                 |                                    |                          |         || whole                                 |                                    |                          |         || or                                    |                                    |                          |         || iiced,                               |                                    |                          |         || crah,                                 |                                    |                          |         || 'ed                                   |                                    |                          |         || or powdered; sugar cane;              |                                    |                          |         || chicory roots,                        |                                    |                          |         || frah                                  | or dried, whole                    |                          |         || 100%                                  |                                    |                          |         || or                                    | cut, unroasted; hops               | -                        | -       || 12'07                                 |                                    |                          |         || plants and parts (including seeds and |                                    |                          |         || 35                                    |                                    |                          |         || fruit)                                | of                                 | trees, bushes, shrubs or |         || othcrplanta,beinggoodsofa kind        |                                    |                          |         || used primarily                        |                                    |                          |         || in                                    | perfumery, in                      |                          |         || pharmacy, or for insecticidal, fun-   |                                    |                          |         || jiddal                                | or similar                         |                          |         || p:h08ci,                              |                                    |                          |         || fresh,                                |                                    |                          |         || 4                                     |                                    |                          |         || 0                                     |                                    |                          |         || dried, whole,cut, crus ed, ground     |                                    |                          |         || or powdered;                          |                                    |                          |         || bete1-nvt                            |                                    |                          |         || i                                     |                                    |                          |         || (i)                                   |                                    |                          |         || not elsewhere specified               |                                    |                          |         || 100%                                  |                                    |                          |         || (2)                                   |                                    |                          |         || goods used primarily in phar-         |                                    |                          |         || macy, or forinsecticidal, fungi-      |                                    |                          |         || 60%                                   |                                    |                          |         || 5                                     |                                    |                          |         || 0                                     |                                    |                          |         || %                                     |                                    |                          |         || 5                                     |                                    |                          |         || 0                                     |                                    |                          |         || %                                     |                                    |                          |         || 45                                    |                                    |                          |         || cidal or similar purposes             |                                    |                          |         || (3)                                   |                                    |                          |         || betel·nuts                            |                                    |                          |         || re                                   | 3'07                               |                          |         || rs·3·                                 |                                    |                          |         || oo                                    |                                    |                          |         || per                                   |                                    |                          |         || per                                   |                                    |                          |         || kilogr8l1l                            |                                    |                          |         || kilogram                              |                                    |                          |         |ii' rate of duty duration headina sub-heading no and descriptiou of no article ------- --- "'hen'ratea standard | uk       ||------------|| are        || prefcren-  || protective || tialareu   |(2) (i) (5) (6) 12'08 locustbcaqs, fresh or dried, whether or not kibbled or ground, but not further prepared j fruit kernels and other vegetable products of a kind used primarily for human food not fajung within any other beading 100% | cereal straw                        ||-------------------------------------|| chopped but not otherwise prepared; || hay                                 || and                                 || similar forage products             || 60%                                 | chapter 13 raw "getab1e materia" clf a kind ",itable for use in dueing or in tanning; lacs; gums, resins and other vegetable sa-ps and extractb notelieading no 13: 03 is to be taken to apply inter alia ro liquorice extract and 20 extract of pyrethrum, extract of hops, extract of aloes and opium the headini 18 to be taken not to apply to: (a) liquorice extract containing more than 10 per cent by weight of sugar or when put up as confectionery (heading no 17'04/05); (b) malt extract (chapter 19); (c) extracts of coffee, tea or mate (chapter 21); (d) alcoholic saps and extracts constituting beverages, 4l1ld other products falling within chapter 22; (e) camphor or glycyrrhizin and other products fall'ing within ~hapter ~ ~ (i> medicaments falling within heading no 30: 03; (g) tanning or dyeing extracts and other products falliftg' within heading no 32'02/03; (h) essential oils and resinoids or aqueous dijtiuates and aqueous liolu  tiona of essential oils, and other products falling within chapter 33; \ir 35 (i) rubber, balata, gutta-percha or 8imilar natural gums and other pr0-ducts (heading no 40:01/04) 5 hrading , no sub-heading no and description of article rate of duty duration ------------ when rates standard uk other of duty are preferential areas protective ---------- -------- ----__----___---- -----(i) (a) (5) (6) ___  _______  _ _______ ---------__-_0- __ _ 13'02 shellac seed lac stick lac and other lacs; natural gums, resina, gumresins and balsams: (i) not elsewhere specified 10 (2) gums, arabic, benjamin (ras and cowrie) and danunar (including unrefined battu) 50% (3) asafoetida vegetable saps and extract; pectic abstancel, pectinate and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products --_  _-----20  vegetable plaiting and carving materials; vegetable products not elsewhere specified or included notes1 this chapter does not cover the following products which are to be classified 2s in section xi, namely, vegetable materials or fibres 'of ve8'etable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable only for use in the manufacture of textiles 2 this chapter covers inter alia split osier, reeds, bamboos and the like, 30 rattan crores and drawn or split rattans it does not, however, cover chipwood, wood wool' or other products talling within chapter 44, or prepared knots or tufts for broom or brush making (chapter 96) -----__-----------_  _--- --rate ofduty sub-heading no and description of article heading no standard uk 3s duration when rates other of duty are preferenprotective tialarea9 (2) (3) (4) (5) (6) (i) 14 '01/05 40 vegetable materials of a kind used primarily for plaiting, stuffing or ia brushes or in brooms; bard seed, t pb,huljaandnut8,of kind used or carving(for cumple, corozo and dom); vegetable products not elsewhcre specified 1>1 includcd 45 _------_ 60% _'_----_  si!:ctlon m  anlmali,and vegetabi,e fats ani> oils and their clkavagb products; prepared edible fats; animal and vegetable waxesso chapter 15 animal and "eqetable 1«ts aft<! onb 4ad their ckavcige products; prepated edible fats; animal and vegetable waxes 1 this chapter does not coover: (4) unrendered pic tat or unrendered poultry fat (chapter 2); 5s (b) cocoa butter (chapter 18); (c) products falling within chapter 23, for example greaves, oll-eake, residual olive pulp or similar residues from the extraction of veletable ~~; j (d) fatty acids in an isolated state, prepared waxes, medicaments, s paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in section vi; or (e) flllctice derived from oils (heading no 40'01/04) 2 soapatocks, oil foots and dregs, stearin, wool-grease and glycerol residues are to be taken to fall in heading no 15'14/17 10 hie of duty sub-hadini no and description of article hsiing no standard duration when rata 01 duty are protective is uk other preferentialarcu ----  (i) (2) (6) (3) (4) (!i) 1,'01/06 animal (including fish) fata and oiia, crude refined or purified : (i) not ebewbere specified 60% 20 (2) tallow 40% 1"07 fixed vegetable oils hid or solid, crude refined or purifiad: (i) not e1lewhere specified (2) soya bean oil (3) palm oil 25 60% 50% 60% 50% 60% 50% 15'08/13 30 animal and veaetab1e oils, boiled, oxidiaed, dehydrated or otherwise modified i fatty acids, acid oils from refining; fatty alcohols; glycerol and i~ol iytlj animal or vegetable o' hydrogenated or solidified by any other proceaai degru, maraarine, imitation lard and other prepared animal fats 60% is' 14/17 3s spermaceti and insect or vegetable waxes, whether or not coloured; reaiduea resultin, from the treatment of fatty substance, or animal or vegetable waxes 60%  prepared foodstuffsj beverages, spirits and vinegar; tobacco crap'l'ir 16 prepamtioftlt of meat, of tyh, of cn&8t4ce""'" or mou"'einon: this chapter does not cover meat, fish, crustaceans or molluscli falling within 4s chapter i or 8   heading sub-heading no and dtscriptioll of no article rptc ufduty standard uk duration ,---- when rat other of duty a preferenpro ct" e tlal areas (i) (z) (5) (6) 10 prepared or preserved meat, fish including caviar and caviar substitutes, crustacean8 and molluscs; meal extracts and meat juices 100%  cliaptfr 17 sufm and, sugar c6f&fectionery notf::;i 1'his chapter does not cover: (a) suln confectionery containing cocoa (chapter 18); 15 (b) chemically pure rugars other than sucrose, ilucose and lactose (chapter 29); or (c) pharmaceutical products (chapter 30) 2 chemically pure sucrose, whatever it!! origin, is to be classified in heading 20 no 1701 | heading                        | sull-heading no and description    | of         ||--------------------------------|-------------------------------------|------------|| no                            |                                     |            || article                        |                                     |            || rate                           | of                                  | duty       || durations                      |                                     |            || -------                        | when'                               | nte        || standard                       | uk                                | other      || duty                           |                                     |            || are                            |                                     |            || preferen-                      | protective                          |            || tial areas                     |                                     |            || 25                             |                                     |            || (3)                            | ,                                   |            || (5)                            |                                     |            || (6)                            |                                     |            || ----                           |                                     |            || -------------                |                                     |            || beet                           | sugar                               |            || and cane                       |                                     |            || sugar,                         |                                     |            || solid                          | 60%                                 |            || 17'01                          |                                     |            || 17'oz                          |                                     |            || 30                             |                                     |            || other                          |                                     |            || sugars including glucose       | and                                 |            || lactose; 8ugar                 |                                     |            || 8yrup~;                        |                                     |            || artificial                     |                                     |            || honey (whether                 |                                     |            || or                             |                                     |            || not                            |                                     |            || mix~d                          |                                     |            || with                           |                                     |            || natural honey); caranll'1      |                                     |            || 100%                           | ••                                  |            || molasses,-                     |                                     |            || whether                        |                                     |            || or                             |                                     |            || not                            |                                     |            || dcco)ourised                   | 60%1                                |            || 17'03                          |                                     |            || 17'01'/                        |                                     |            || 0                              |                                     |            || 5                              |                                     |            || 3s                             |                                     |            || sugar confectionery            | not                                 | containing || cocoa;                         |                                     |            || fiavourcdor                   |                                     |            || coloured                       |                                     |            || susars                        |                                     |            || syrups                         |                                     |            || and                            |                                     |            || molasses, but                  |                                     |            || nol'in-                        |                                     |            || cludmg fruit juices containing |                                     |            || added                          |                                     |            || sugar in any                   |                                     |            || proportion                     |                                     |            || 100%                           |                                     |            | chapter 18 cocdcl and cocoa pteparations notes1 this chapter does 110t cover goods described in chapter 19, heeding no 2201/02, 22: 09 or so: 03 2 this chapter includes sugar confectionery containing cocoa and, subjed to note 1 of this, chapter, other food preparations c'ontaining cocoa duradon when rates oldutyare protective 5 heading sub-heading no and description of rate of duty no article ---standard uk other preferenualatea! ---(6) (i) (2) (3) (4) (s) 10 18'01/06 cocoa and cocoa preparations (for example, cocoa beans, shell" huab, skins and waste, cocoa paate, cocotl butter, cocotl powder, chocolate and other food preparat ana containing cocoa)  ciiapter 19 prep(imtionll of cereals, flour or btll1'ch; j)ii1f",cook' producu notesis 1 this chapter does not cover: (ii) preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing 50 per cent or more by weight of cocoa (chapter 18); lb) biscuits or other articles made from flour or from slarch, specially 20 prepared for use as animal feeding stuffs (chapter 23); or (c) pharmaceutical products (chapter 30) rate of duty 2 in this chapter, "hour" includes the flour 'of truus or of vegetables, sud products of such flour are to be classified with similar products of cereal ftour ------ ----------_--- --'-~-------heading no suh-heading no and description of article standard duration 2~ when rate -of duty arc protective uk other preferential areas (6) 30 35 19' 01/08 malt extract; rreparationa of flour, starch or m~lt extract of a kind used for infant food or for dietetic or culinary purposes containing less than 501?er cent by weight of cocoa: macaroni and similar products; tapioca and sago and their substitutes; prepared foods obtaihed by the swelling or roasting of cereals or cereal products (for example, com flakes); ordinary and fine baken' wares (for example, bread, rusks,  crap'ltr 20preparations of vegetable, fruit or other part of plant  non:s1 thill chapter does not cover: fa) vegetables or fruit falling within c~apter 7 or 8: 01' (b) products falling within heading no 17: 04 '05 (for example, fruit jellies, fruit pastes or the like in the form ot suiar confection8l7) or within chapter 18 (for example, chocolate confectionery) 2 for the purposes of this chapter, "vegetables" is to be taken to apply, and 5 apply only, to products which, when in their fresh state, are classi~ed in chapter 7 3 this chapter covers: 10 (a) edible plants, parts of plants and roots of plants <:ooserved in syrup (for example, linger); and lb) roasted &1'oundnuts --- ------------_  __  _----_ | heajing sub-beajing no and description    | of      | rate       ||--------------------------------------------|---------|------------|| no                                        | article | when rates || 15                                         |         |            || standard                                   |         |            || uk                                       |         |            || other of duty                              |         |            || ~c                                         |         |            || preferen-                                  |         |            || tialarea9                                  |         |            || plotective                                 |         |            || ----------------__-                       |         |            || --------_-                                |         |            || (1)                                        |         |            |(5) fruits preserved by freezina containina added sugar fruit fruit-peel and parts of plantb preserved by supr; jams fruit jellies marmalades fruit puree and fruit paste" beida cooked preparations vegetable and fruitj=:' neither fermented nor cont  alcohol; fruit or vegetable, prepared or preserved by vinegar acetic add or otherwise 100% -------__-------__--_ __  chand 21  mi8cellaneoub edible p'l'8pcjrationanotes 35 1 this chapter does not <'over: (a) mixed vegetables of chapter 7; (b) roasted coffee substitutes cont,uning coffee in any propol'ljon and other products falling within headin, no 0901; (c) spices falling within headinl no 0904/10; or (d) yeast put up as ii medicap-ent and otber products filling within hcadirj& no 3003 2 extracts o! the substitutes referred to in note 1 (b) above are to be claasilied in this chapter ----___-_  _----------------------| headins                             | sub-heading no and description    ||-------------------------------------|------------------------------------|| of                                  |                                    || no                                 | article                            || rate                                |                                    || of                                  | duty                               || 45                                  |                                    || standard                            |                                    || uk                                |                                    || other                               |                                    || duration                            |                                    || whenralcs                           |                                    || of                                  |                                    || duty are                            |                                    || protective                          |                                    || preferen-                           |                                    || tialareas                           |                                    || (s)                                 |                                    || (i)                                 |                                    || (2)                                 |                                    || (3)                                 |                                    || (4)                                 |                                    || -                                   |                                    ||                                   |                                    || --'----~-                         |                                    || (6)                                 |                                    || ---------                           |                                    || 50                                  |                                    || 21'01/07                           |                                    || roasted chicory and roasted         | cofl'ce                            || 8ubstitutes, and extracts,          | esllences                          || and concedtrates thereof; extracts, |                                    || esllences                           | or concentrates)f                  || or tea or mate, and                 | preparations                       || ss                                  |                                    || with a basis                        | of                                 || cel                                 |                                    || or                                  | concentrates                      || mustard                             |                                    || flour                               |                                    || and                                 |                                    || prepared mustard; sauce             | ••                                 || milred                              |                                    || condiments                          | and                                || mixed                               |                                    || seuoninl8'                          | so,,!'                             || 60                                  |                                    || natural yeasts an prepared baking   |                                    || powders;                            | food preparations not              || elsewbere                           |                                    || ,pecificd                           |                                    || or included                         |                                   || 100%                                |                                    || __                                  | r__                               | chapter 22 bel)erages, 8pints and vineqarnote8 1 this chaph~l' does not cover: (a) sea wuter (chapter 25); 5 (b) distill~d water or conductivity water (chapter 28); (c) aeetic aeir] of a concentration exceeding 10 per c~t by weiaht of acetic acid (chapter 29); (d) medicaments of heading no 30: 03; or (e) products falling within chapter 33 (far example, pertutnery or 10 toilet preparations) 2 for the purposes of headings nos 2208 and 2209, the alcoholic strength is to be aken to be that shown on test by gay lussac'li hydrometer at a temperature of 15° centigrade | heading sub-heading no           | bnd                      | description     ||-----------------------------------|--------------------------|-----------------|| rate                             |                          |                 || of                                |                          |                 || duty                              |                          |                 || duratiod                          |                          |                 || is                                |                          |                 || no                               | artiele                  |                 || -------------------------when     |                          |                 || nus                               |                          |                 || st~                               |                          |                 || uk                              |                          |                 || other                             |                          |                 || of                                |                          |                 || duty                              |                          |                 || are                               |                          |                 || p~n-                              |                          |                 || protecuve                         |                          |                 || tialareas                         |                          |                 || (4)                               |                          |                 || (5)                               |                          |                 || (6)                               |                          |                 || (j)                               |                          |                 || (2)                               |                          |                 || (3)                               |                          |                 || 20                                |                          |                 || 22'                               |                          |                 || 0lj02                             |                          |                 || 25                                |                          |                 || waters, including sea waters      | lind                     |                 || aerated waiers (whether or not    |                          |                 || flavoured); lemonade, and other   |                          |                 || non-lilcoholk beverages, not in-  |                          |                 || eluding fruit                     |                          |                 || and                               |                          |                 || vegetable juices                  |                          |                 || flilling within chapter           |                          |                 || 20;                               |                          |                 || icc and                           |                          |                 || snow                              |                          |                 || ioo%                              |                          |                 || i2'03/o~                          |                          |                 || 30                                |                          |                 || 35                                |                          |                 || beer                              | mud:                    |                 || fro111                            |                          |                 || mall;                             |                          |                 || wille                             |                          |                 || lf fresh                         |                          |                 || grapes, including grllpe must,    |                          |                 || in-                               |                          |                 || fermentation or with fermentation |                          |                 || arrested;                         |                          |                 || vcnuouths                         |                          |                 || and                               |                          |                 || other                             |                          |                 || wines                             |                          |                 || of                                | fresh grares, tla'yourcd |                 || with arombtic                     |                          |                 || extract;                         |                          |                 || other                             |                          |                 || fermented beverages (for example, |                          |                 || cider, perry                      |                          |                 || and                               | mead):                   |                 || (1)                               |                          |                 || not                               | clsl!wherc               |                 || ~pccilicd                         |                          |                 || joo~~                             |                          |                 || 4                                 |                          |                 || 0                                 |                          |                 || (2)                               |                          |                 || champagne                         | ilnd                     | other sparkling || wines, not containillf more than  |                          |                 || 42                                |                          |                 || per cent of proo spirit         |                         |                 || rs                               | 23'                      | 50              || per litre                         |                          |                 |(3) other wille~, nol containing more than 42 per cent of proof rs 14' 70 spirit per litre 45 (4) wines containing more than 42 per cent of proof spirit rs45 per litre or j7oo/i whi~ever is hisher 22'08 so ethyl o1<;;ohol ur fleutral spirits, undenatured, of 11 stren"th of 80· or higher; denatured sp rlts (tncludin~ ethr alcohol and neutral spuits) 0 any strength: 55 (1) not elsewhere specified rs 45 per litre or j~ w ver is hisher | rate         | of          | duty                 ||--------------|-------------|----------------------|| 21           |             |                      || ----------_ | --          | ------               || hcaiing      | sub-h!ajing | no an! jescriptioq || no          | article     |                      || -            |             |                      || -';taadard   |             |                      || duration     |             |                      || whcnr8te&    |             |                      || of           | duty        |                      || arc          |             |                      || protective   |             |                      || uk         |             |                      || other        |             |                      || l'referen-   |             |                      || tililareas   |             |                      |a:z 08-contd (:2) denatured spirits (includina ethyl a1coholllnd neutral spirits) of any strength   - spirits (uther than those of hcadins no2z·08);jiqueurs and other spirituous beverages; compound alcoholic preparations (known a8 "concentrated extracts") for the manufacture of beverages: (1) not elsewhere specified - rs 45 per litre or 170o/c whi~ver is higher (2) whisky, brandy and gin ri 45 per litre or 170% whicnever is hiiher (3) liqueurs and other spirituous bever-ses; compound alcoholic preparations (knowq as "concentrated extracts") for the manufacture of beverages as 60 per litre or 111b~ w ver is higher plusrs5 per litre vinegar and 8ubatitutes for vinegar 60% 22·10  residttes and waste from the food induatries; prepared animal fodde1heading sub-heeding no and description of rate of duty duration no article when rate, standard uk other of duty arc preferential areas protective ~or dxaldplc) inedible meat or fish our or meal); milling residues, waste from sugar, brewing and distilling and starch industries: oilcake and uthet residues from oilextraction (except dregs); vegetable producte of a kind used for animal food, not elsewhere specified or ineluded; sweetened forage and other prepared animal fodder heading! sub-heading no and delcription 01 no t&rticle standarji s ralte of duty dura11011 when ratal uk other of duty are precerenprotective tialareai (~) (3) (1) w (s) (6) 10 unmanufacturoo toba~'ai; tobacco n:-fuse - ri so per kiloaram manufactured tobacco; tobacco estracts and eucdcea --- __----- ----------- ----------------section v li4lneral products 15 salt; sulphur; earths and tone; plcsterinq mate1iall ume clncl cement 1 except where the context otherwise requires, this chapter 18 to be taken to ilpply only to goods which are in the crude  tate or which have been washed (even 30 with chemical su'je>tances eliminating the impurities without chanaini the structure of the product), crushed, ground, powdered, levigated, sifted, screenedj concentrated by flotution, magnetic separation ur other mechanical or physical processes \llol inciucting t:lntallisation) but not calcined or subjected to any further process lithcr tll:m a p'()ccss specially mentioned in respect of the ioods described in note 2s u - i  2 this ch4)ler does not cover: (a) sublimed sulphur, precipitated sulphur or colloidal 8ulphur (chapter 28);  (0) !en-ous earth colours containlni 70 per cent or more by wejaht of 30 combined iron evaluated as fe o (chapter 26); (c) pharmaceutical products fallinj within chapter 30; (d) perfumery, cosmetics or touet preparations (chapter 33); rooting, (e) r:>l\d lind paving &etts, llagstones, curbs, mosaic cubes and facing and damp course slates, fallini within chapter 68; 35 u> predous or serol-preciow; stones (beading no 7102): (a) cultured sodium chloride crystals (ollier than opt1('81 elements) weighing not less than two and a half grams each of chapter 38; opucal elements of liodium chlodde (hljading no 90: 01) j or (it) writing or drawing chalks, tailors' or billiards chalks (heading 40 no 98·03/09) 3 the following goods are to be classlfled in thla chapter: (u) quartzite, slate, monumental and buildini stones dolomite and natural ',ileatitc, not further worked than roughly split rouihly squared 01' squared by sawin: 4s (b) mica splittlnl8 and waste; (c) the following, whether or not calcined, namely, clay (for examr·lp kaolin and bentonite); andalusite; kyanite; sillimanite; sillccow; earths (for example, kieselguhr tripolite or diatomite) of an apparent specific gravity (jt 1 or less; dolomite; gypsum crude natural borates and concentrates thereof; 5 < d) natural barium carbonate (witherite) , whether or not calcined, other than barium oxide; (e) natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide; <f) strontianite whether or not calcined, other th;m stronlj i1'1 oxide; (a) earth colours, whether or not calcined or mixed to~ether; (0 (h) natural abrasives, whether or not heat-tn':lted; (i;) agglomerated dolomite (including tarred dolomite); (k) meerschaum (whether or not h polished pieces) and amber; agglomerated meerschaum and agglomerated umbel', in p!ates, ~ods, sticks or simi-is lar forms, not worked after mouldin:,: and (i) macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metallin!!, or for rni)y,ay or other ballast 4 this chapter also covers: (a) pure sodium chloride; (b) unroasted iron pyrites; 20 (c) ]jme~tone flux; (d) ql\icklime g'aked lime and hydraulic lime, other than calcium oxide and hydro:irle; (e) crude natural boric acid containing not more than 115 pc'r cent of h 3 bo:j ealculated on the dry weight; and 25 (/) broken pottery ----- ---------," --------30 headln~ sub-heading no and description of rate of duly duratioll no article - when rales standard uk olher of duty are prrlerenprotective tial areas (1) (a) (3) c4> (5) (6) ------- 35 40 25 ·ot132 mineral 8ubatadcel, not elsewhere specified (including clay eartht earth colours natural ~rasive, salt sulphur, slat!! and rrone); cements all sorta, nol elsewhere specified (including portland cement and clinker); lime; plastera~with a buis of calcium sulphate whelher or not coloured, but nol including tlasteia specially prepared for use dentistry: (i) not elsewhere specified 60% 45 (2) a,belto, raw mcluding fibre 40% ' (3) battery grade man,aneae dio-60% 50% 50 % !tide  - ,  so (4) cements, au eort1t"ot elsewhere specified (includ iii ponland 60% cement anc1 cjblker)   -"--" ----- - ----------,,--------__----_  - -- -'-'" - -----_  __ _  _-heading sub-heading no iuld· description (if ratl: of duty duration no article ------------- when rlltes standard uk other of duty arc preferenprotective tial areas s ------------ - - --- - "--" (i) (s) (6) 2s'01/32-(s) cryolite, natural  40% contd (6) fluor-spar  60% (7) graphite, natural 60% so'% (8) mineral phosphates, natural, imported in a form indicative of their usc as fertilisers - free (9) ru1i1c inaranular or ~wder form for use otherwisl" t n lor extraction of metal 60% (10) sulphurofallkinda,othcr than 8ubjimed sulphur ,precipitated sulphur and colloidal sulphur 10% chapter 26 metallic ores, slag and ash no'l'es 1 this chapter does not cover: (a) natural magl'\('sium carbonate (magnestite), whether or not calcined chapter 25); (b) basic slag of chapter 31; (c) slag wool, rock wool or similar mineral wools (chapter 68); (d) goods falling within heading no 7105111 (which includes goldsmiths' and silversmiths' sweepings, residues and lemels); or (e) copper, nickel or cobalt mattes produced by any process o! i1eltlng (section xv) 2 for the purposes of heading no 26' 01, "metallic ores" means minerals of 30 mineralogical species actually used in the metallurgical industry for the extraction of mert'ury, of the fissile or radio-active metals of chapter 28, or of the metals of section xiv or xv, even if they are intended for non-metallurgical purposes th~ heading does not, however, include minerals which have been 3s submitted to processes not normal to the metallurgical industry ---- ----- _- -__  -__  _  _-- _ ----- _ heading sub-heading no and description of rate uf duly duralion ~ no article --when rat" standard u,k othcl' of duty are prefercntia1 areas protective 40 --------- ------~-----(i) (2) (3) (4) (5) (0) 26'01 metallic: ores and concentrates; roasted iron pyrites: (i) not elsewhere specified 00% (2) antimony orc and concentrates 40% (3) tungsten ore and concentrates 40 % (4) zinc ore and concentrates 40%  26'02/04 slag, ash and residues concaining metals or metallic: compounds 40 %   ,ubstance,; mineral waresnotes 5 1 this chtipter does not cover: (a) separate chemically defined organic compoundj, other than chemieally pure methane whieh is to be classffied in he1lding no 2'1: 11; or (b) medicaments (heading no 30'03) 2 headinllw 2707 ia to be ~aken to inclwde ~t8 airwar te tmee ~ 10 ed by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other minerallar b¥ proce~ petroleum, or by any outer process, provided that the weieht of the aromatic constituents exceeds that of the dqil-al'odlatic (;oullt\mldts 3 references in heading no 27·10 to petrble~ oils and oils obtained from 15 bituminous minerals are to be taken to include aleg aimilar qua obtained by any process, provided that the weightaf the non-aromat,jc ~tuents exceeds that of the aromatic constituents 4 heading no 27: 12/13 is to be taken to include not only paraffin wax and other waxes apecifted therein, but&lsosimilar pro4ude obtained by synthejis or 20 by other processes 5 "flash point" shan be determined in8ccol'dance :witbthe testa specified in respect of "flash point" or "flashinl pomt" in the niles under the petroleum act, 1934 (30 of 1934) ;iand whel'e such rules re~uire the aeterminatio~ of temperature in terms of the fahrenheit scale, ,the tempera lure as determined shall for the ·25 purposes of this chapter be deemed io be the corresponding temperature in terms of the centigrade scale 6 "smoke point" shall be determined in the apparatus known as the smoke point lamp in the manner prescribed in this behalf by the central government by notitication in the ofjlcial gazette~ 30 headin& no sub-heading no and description of, article rate of duty duration ---------------------whenr_es standard uk other of duly preferenare protial tccti ve 35 areas (i) (~) (3) (s) (6) -------------~~~---~~--------------------------------------------------coal (including solid fudamaufacrwcd therefrom); li&nitcj peal; 0gkc and aemi-coke of coal, oflisnit1: glr of pest; retortcarbon;mineraltan (including partially distilled tars and blend of pitch with cre<jlot,e oila or with other coal tar diatilbllioa pr04ucts)  45 27 '07 oila and other producu of the distillation of ru&h temperature coal'tarj other oila and products as definocltn note ~ to this chapter pitch and pitch coke, oblaincd iiom coal tar or from other mineral tan   40'% petroleum oils and oils obtained&em ditummous mmerala,crude free 27'10 s5 60 petroleum oils and oils obl:8ined €rem bituminous minerals, other cban crude; preparations not elsewhere specified or included, contaidms not leas than 70 per cent by 'lri&nt of petroleum oils or of oila obtained from bituminouj minerala, thel oila being the basic constituents of the preparations : (i) not elsewhere speeitied __-------- --- - -h~ sub-hedbla no ad delcription rate of dutydqration  or article ----__________ when tate! standard u k other of duty are prefct'enprotective tial arcss (2) motor spirit, that is to lay, any the rate inflammable hydrocarbon (inat which cluding any mixture of hydroexcise carbons) which has its buhing duty i point below %45· centiarade for the and which, eithct' by itself or in time beadmixturewithothersubstances, ing leviis suitablc for use as fuel in able on spark-ignition engines motor spirit (3) kerosene, that is to ay any hydrocarbon oil (excluding minct'al colza oil and white apirit) which baa a smoke point of twcdty millimetrea or more and is ordinarily used as an iuuminant in oil burning lamps  the ratc at which cxci!le duty i for thc time being levi-ble on ke:roecne (4) aviation turbine fuel theratc at which excise duty is for the time being leviable on kcrosene rs44·so '!ct' kilo-· litre at i,· centigrade or 16% whichevct' ilhi,her (,) high speed diesel oil and vaporisidg oil, that ia to aay any hydrocarbon oil (excludinlj mineral colza oil and whit spirit) which has ita fiaahing point at arabovc l4 4° ccnti-· jradc, i o~dinari~y used as ~ in automouve engmes and satt-fica cithci of the followin, requirement : (i) the oil hu a imoke point of ii millimctrca or more but leas than ao millimetres, (ii) the oil hal a imoke point of leas thall 11 millimetrca but has a vikolity of lc  than so acconds by redwood i vilcometct' :n  8° and contains lc  than 1/4 per cent by weight of any bituminous () has ita 1luhin, point at or above 6s '6° centigrade, (ii) has a smoke point of le~ thad ii millimetre, heading no sub-hcading no and description of article |              | ratc of duty    | durations    ||--------------|-----------------|--------------|| ------------ | when            | rate         || standard     |                 |              || uk         |                 |              || other        | pre- of duty    |              || ferential    | are             |              || pro-         |                 |              || areas        | t ective        |              |(i) (2) (6) 27· 10-<0,,", (iii) contains 1/4 per cent or more by weight of any bituminous substance, and 10 (if) pos9essea a viscoity of , less than 100 seconds by redwood j viscometer at 37'8° centigrade is 16% (7) furnace oil, that is to say, any hydrocarbon oil which 18 erdinarily used as furnace fuel and not suitable for use in sparkignition engines and which atisfies thc following requirements: 20 (i) has its flashing point at or above 656° centigrade, (ia) has a smokc point of less than i i millimctres, (ii) contains i/~ per cent or more by wclght of any bituminous substance, and (if) possesses a vilcolity ohoo second, or more by redwood i viscometer at 378° centigrade 3s (8) lubricating oil, that is to say, any oil a8 is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flashing point below 93· 3° centigrade  (9) hydrocarbon oil which has its flashing point at or above 93  3" centigrade and is ordinarily used for the batching of jute or other fibre (10) lubricating greases petroleum gasci and other gaseous hydrocarbons 27·12/13 paraflln wax, wax, slack lignite was, other mineral or not col-60% 59 petroleum jelly; micro-crystalline wax, ozokerite, peat wax and waxes, whether oured | petroleum                      | bitumen,    | petroleum  '    ||--------------------------------|-------------|-------------------|| coke and other                 | residues    | of                || 55                             |             |                   || petroleum                      | oils        | or                || obtained                       | from        |                   || bituminous                     |             |                   || minerals; bitumen              |             |                   || and                            |             |                   || asphalt,                       |             |                   || natural;                       | bituminous  |                   || ,hale,                         | as-         |                   || phaltic rock                   |             |                   || and                            | tar         | lands;            || minous                         | mixtures    | based             || natural asphalt, on natural or |             |                   || petroleum bitumen, on mineral  |             |                   || tar                            |             |                   || or                             |             |                   || mineral                        |             |                   || tar                            |             |                   || pitch (for example            |             |                   || bituminous                     |             |                   || mptia,                         | cutbacks)  |                   | section vi products of the chemical and alum> industries notesifa} goods (other than radio-active ores) answerinl to a cle5eriptien in ~ 2(a) (ir) or 2(a) (~) to chapter 28 are to be clasaitoed in that chapter and 5 in na other chapter of this sehedule- (b) subject to paragraph (a) above, goods amlweriag to a clilbcriptiolt in not  2(a) (ii), 2(a)(v) and 2(a)(vi) to chapter 28 are to be classuled in that chapter and in no other chapter of this section 2 subject to note i above, goods clusiftab1e within chapter 30, 37 or 38 by 10 reason of being put up in measured doses ot' for sale by reen are to be classlfted in those chapters and in no other chapter of this schedule  chap'ibil 2815 inorganic chemict1ls; organic and inorgmde eomj)ounds of precious metals, of rare earth metals, of radio-active elements ij1id of iaotopes no'fis 1 except as otherwise required by these notes, this chapter is to be taken to apply only to: (a) separate chemical elements and separate chemically de1lned compounds, whether or not containing impllritiea; 20 (b) products mentioned in (a) above dlslolved ill water; (c) pr'oducts mentioned in (a) above cliasolved in other solvents, provided that the solution constitutes a normal and necessary method of puttlng up these products adopted solely for reas~ of sid'8iy er tcw transport and that the solvent does not render the product part1c:u1at!y suitable for 30me 25 type of use rather than for general use; (d) the products mentioned in (a), (b) or (c) above, wlth an added stabiliser necessary for their preservation or iraaspori 2 the following products are to be czlassifted ia thia chalker: (4) (i) alkali, alkaline·earth and rare earth metals udcluding yttrium 30 and scandium); mercury; (ii) amalgams; (iii) artificial corundum; (iv) carbon black, utthracene bl'8ck, aeetylene dlaek add lamp black; (v) colloidal precious metals; 35 (vi) compounds inorganic or organic, of precious metals whether or not chemically defined; compounds inorganic or ol"ganic of thorium, ef ura nium depleted in u 235, of rare etirih metals, ot yttdwn or of scandium, whether or not mixed together; (vii) distilled and conductivity water and water of silllilar purity; '41' (viii) earth colours containing not less than 70 per cent by weight of combined iron evaluated as fe z 0 (ir) fiseile chemical elements and isoto~s, namely, natural uranium and uranium isotopes 233 and 235, plutoniwa and plutonium isotopes; radioactive chemical elements, namely, teclmetiura, promethium, »glonium, aata- 4s tine, radon, francium, radium actinium, profaettnlum, neptueium, americium and other elements of 'high~ atomic number; all other radio-active isotopes, natural or artificial, includine thqse of the precious ttletals and of , ' the base metals of sections xiv and xv;compoudds morllllue or organic of ' such elements or isotopes whether or !'lot chemically d-s and whether so or aol miud tgpther; auoys (othel" than ferro uranium) dispenlons and cenaet ~odt~  of theta  or  oj ~ morganle or orpnie ~cpeusldr, nuclear reaetor eartrid spent or inadiated; (~) otiler iiiotgpes ad their compounds, idoi'ianic  oj: orpnic, whether or not chemically defined 5 (the term "isotopes" includes "enriched istopoes", but doe:;; not include cllemical elementa wbich occur in nature as pure isotopes or uranium depleted in u 235); (~)h'luid air (whether or not rare gases have been removed); contpressed air; 10 (xii) pjiosphldes including ferro-phosphorus, containing l5 per eent or more by wesaht of phdiiphorus, and phosphor copper containing more than 8 per cent by weight of phosphorus; and (xiii) sulphur, sublimed or precipitated; eolloidal iilwlphlu (b) in addition to the organic compounds specified in (a) above, only 15 the following compounds 'of carbon are to be- elass'lfied in this chapter: (i) metallie and nod-metallic carbides; (ii) carbonates and percarbonates of inorf,8die bases; (ix) sulpboxylatea; and (iv) cyanides and complex cyanides ot inorpwc bues; fulminates, cyanates and tniocyanates of inorganic bases; (v) dithionites sbilised with organic iiilbatancea; (vi) hydrocyanic, fulminic, isocyanic, thigcyadie uld ether simple or complex cyanogen acids; (vii) oxides and oxyhalides of carbon; (viii) solicl hydro~ peroxide, carbon oxyaulphide thiocarbonyl 25 haudes, cyanogen, cyanogen halides and cyanamide and its metallic derivatives other than calcium cyanamide eontabrlol' rot molle than 25 per cent by weight of nitrogen, call':1rlatecl on the dry anhydrous product (chapter 31); 30 (ix) sulphoxylates; and _,: (x) thicoarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyan~ tetrauwdcyanates, diamminochromates (reineckates) and other complex cyanates of inorganic bases 3 this chapter does not cover: (a) sodium chloride or other mineral products fatling within section v; 35 (b) organo-inorganic compounds other than thole mentioned in notes 2(a) and 2(b) above; (e) products mentioned in note 1 or 2 to cbaptk 81; (d) colouring matter and inorganic products of a lund used as luminophores (heading no 32·04/12); (e) artjficial graphite; products put up as charres for fire-extinguisbers or put ilp in fire extinluishinl grenades, ink removers put up in packings for sale by retail and cultured crystals (other than optical' elements) weighing not less tban 2' 50 grams each, of mawnesium oxide 01' of the halides of the alkali or of the alkaline-earth metals (chlrpter 38); 45 (f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings nos '1102 $0 71·04) and precious metals, falling within chapter '71; (g) the metals, whether or not chemically pure, falling within any heading of section xv; so (h) optical elements, for example, of maldesium oxide or of the halide:! or the alkali or of the alkaline-earth metals (heading no 90' 01) ;or (il) laboratory dhemicals or reagents as deftned in note 2 to chapter 29 heading no sub-heading no and description of article rate of duty duration  -------------whenrates 5 standatd uk other of duty preferenare protial are tective (i) (2) (6) 10 chemical elements, inorganic chemical compounds and other products as specified in notes i atld 2 to this chapter : (i) not elsewhere specified 60% 50 % (2) aluminium fluoride 60% 50% 15 (3) aluminium oxide 60% 50% (4) bleaching paste and bleach-ing powder    40% ' (5) borax and boric acid 20 (6) carbon black including anthracene black, acetylene black and lamp black 60% cryolite, synthetic 60% 50% iodine in crude form 60% 54% 2s mercury (excluding ar;, bp, usp or equi-valent grade of purity in containers holding 500 grams or less) (10) silicon (ii) sodium hydrosulphite 50% (12) titanium dioxide (13) the following products, namely 45 acids, not elsewhere specified     air (compressed or liquid), alums, amalgams ammonia, anhydrous, anenic, azides, bicarbonate of soda, borides, cadmiutn sulphide,  carbides (for example,  silicon carbide, boron ca~ bide, metallic carbides), chrome compoudds, cobalt oxide, corundum, artificial, green copperas (ferrou sulphate), hydndes, lead compounds, magnesium compounds, nitrides, potaiaiulll c9dlpound" ~eadlnl no rate of duty duration sub-headina no and description of article ---__ --; ______ when rates standard uk other of duty prefer enare pr~ tial areas tective (i) (3) (6) as'oi/s8-conkl 10 selenium silicidc:a soda ash sodium clanide, sodium allicate, uranium oxide, zinc compounds  chapter 29 otgcmic chemicabis  no'l'es1 this chapter is to be taken to apply only to: (a) separate chemically defined organic compounds, whether or not  containing impurities; 20 (b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (chapter 27); (c) the following product's, whether or not chemically defined: (i) antibiotics; 25 (ii) enzrmeji (iii) glyco$des, natural or reproduced by syntheais, and thelr salta, ethers, estern and other derivaiives; (iv) hormones, natural or reproduced by synthesis, and derivatives 30 thereof, used primarily  hormones; (v) provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent; 3s (vi) vegetable alkaloids, natural or reproduced by synthesis, and their salt's, ethers, estere and other derivatives; and (vii) sugar etherj and sugar esters, and their salts; (d) products mentioned in (a), (b) or (c) above dissolved ir water; (e) products mentioned in (a), (b) or (c) above dissolved in other solvents, provided that the solution ~nstitutes a normal qnd necessary method of puling up these producta adopted eolely for reuona of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use; (i) the products mentioned in, (a), (b), (d, (d) or (e) above with an added sta,biliser necessary for their preservation or transport; 4s (g) diazonium salts, arylides used as couplers for these lalts and fast bases for azoic dyes, diluted to standard streneths 2 in addition to those speci1led in note 1 above, this chapter also covers all chemicals, organic or inorganic, whether or not chemically defined, imported in 50 pacloilis not exceeding i kilogram or ! litre and which can be identifled with reference to their purity, markin, or other features to '3how them to be meant for use solely as laboratory chemicals 3 this chapter does not cover: (4) fats and oils, of &h and marine mammalt, whether or not l'ei8iaed "ill", withjft headint no ui'oi/06, or glycerol (heading no 15' 08113); (b, -ettlyl alcohol (heading no 22·08 or 22' 09); (c) methane (heading no 2711); s (d)~e compounds ot carbon mentioned ift note 2 ot chapter 28: (e) urea containing not more than 45 per cent by weight ot nitro,en calculated on the dry anhydrous product (chapter '31); (f) colouring matter of vegetable or animal orijjnal, iynthetic organic dyestuffs (including pigment dyestuffs), synthetic ,q1'lanie products of a kind 10 used as luminoph:>res, products of the kind kncjwd  ,optical bleachin, a,ents substantive to the fibre, natural mdigo and dyes put up in forms or packlj1i1 of a kind sold by retail (heading nq 12-04/12); (g) metaldehyde, hex~"_tr-me and similar substances put up in forms (for example, tablets, stickaor similar forms) tor us~ aa fuels, ilnd 1'5 liquid fuels of a kind u-ed in mechanical lighters in containers of a c~city not exceeding 300 cubic centlmi!trea '(chapter ~ ; (h) products put up as charges for ftre-extineuubera or pat :ill tire ludjtl&uishidegrejwies anti ink-removers put up in packinp for sale by "nil (~er 38,); or 20 (i) optical elements, for example, of ethylenediamine tartra&e (headlng no 9001) sub-heading no and description of article hcadilli no rate of duty duration ------------,whenratol standard 11k other ofduty,ue 211 ~rc!lferenproted1vc j _a~ (1) (6) 29-01/45 30 organic compounds including antibiotics, enzymes, hormones, sulpha qrup, "'itamidi &&laothcr pioilwlll specified in notcs 1 and 2 to this chapter: (1) not elsewhere spceified (z) acid crcsylic 60% so~ 60% 54% 54% 35 (3) theronowi~ alcohol  nam~ bopropyt caho'l,m likow, fnpyl ,llcobo1  60% (4) the £ol1owio,a hydrocarbons, namely, benzene, 'etbyl ben-:&ene, toillene, xylenl: 40% 40 60% ,500/0 31-12-1971 (5) thefollowing dyeintermediatcs, namely, aceto-acct-~ aceto-acet-o-chloro-anilidc, 4s aoeto-llqet~o-'£ clididide, ,1uno-~olic, a-amiao-8il1haqllinonc g-amino-azotoluene, standard uk other of duty are preferential protective areu  s rra ·-sub-beadiub ~-=cliption ____ r_ate_o_f_d_u_ty ____ ;'h:":;'(i) (2) (s) -------------------- _--___--------39'01/45-cotiiil; 10 is 20 l-amino-6-nitro-~alphthol-4-aulphonic acid, amino iso g'acic1, anthraquinone, anthraquin:one-i-aulphonic acid sodium alt, bcnzanthrol'e 'beta naphthalene  thlol1ycolic acid, beta oxy naphthoic acid, benzoyij-acid c acid (2 chloro-s-toluidine-4-sulphonic acid or 6-chloro -toluic1in e-4-sulphoruc acid) m-chloro aniline, o-chioro-aniline p-chloro-aniline 4-chioro-:z-anisidine, i-chioro anthraquinone, 4-chloro-2-nitro-anisole, s-ehl~ortoluidin, js so 4-chior~~toluidine, i :s-di-amino-anthraquinone, 2:6 diaaa1ao-anthriwnone,  1:4 dildlij10 anthraquinone, 2:5 dichloro aniline, 2:5 dimethyl-4-chloro-phcnyl thioglycolic acid, dinitrostilbene disulphonic acid, metanilic acid, m-niljlo:-lii1ilinc, o-nitro-aniline, o-nitro anisole p-nitro anisole,  m-rutro-p·toluidifte -~mnpn, p-nitrosophenol, para nitro toluene ulphonic acid para toluidine meta aulphonic acid, peri acid, phenyl j acid, quinizarine, ii salt, ~chacft'cr' acid tobiu acid 5s (5) thefouowinl dyeinteruledia-ii, damdy 4-chloro-a-nitro aniline, diamino stilbene diaulpbonicacld, diethyl meta amino phenol, j acid, ortho aniaidine, ortho toluidine, para aniidine, para toluidin, phenyl peri acid (7) fut colour bues ordinarily aacd as couplini componenll heidin, sub-heading no and description rate of duty duration no of article whenralcs standard uk otber of duty are preferential protective are •• s (i) (2) (3) (4) (5) (6) a9'01/45-(a) fast colour salts 60% ctmul (9) naphtho" ordinarily used as coupling components 60% 10 (10) the following compounds, namely, 60% acids not e1aewhere specified, acetic acid, carbolic acid (phenol), citric acid, tartaric acid, camphor, rennet essence (1 i) aromatic chemicals, namely such organic chemicals ii are ordinarily used for impatting aroma to perfumery cosmetics, toilet products, food lifod ct 50% and beverages 60% (12) insecticide, pesticide, and fungk3de chemicals 60% 5°% (13) pharmaceutical chemicals tihat is, chemicals having prophy aetic or therapeutic value and used solely or predominantly ii drugs, not elsewhere specified  60% 50% 5°% (i4) the following pharmaceutical chemicals, namely,  60% cocaine alkaloids of opium and their derivatives, alk aloids of dnchona and other alkaloids which are chemically identical with cinchona alkaloids (is) antibiotics 60% 54% 54" (16) sulpha drugs 60% 54% 54% (17) vitaminl 60% 54% '4% (18) saccharine and such other 8ubstancea ii the central government may by notification in the official gazette declare to be of a like nature or use to saccharine j and intermediates used in the manufacture of saccharine or such other substances and notified by the central government ii aforesaid (19) laboratory chemicals, organic and inorganic as defined in note 2 to this chapter 1 for the purposes of heading no 30·03, "medicaments" means goods (other s than foods or beverages such as dietetic, diabetic or fortified foods, tonic beveras-, spa water) not falling within heading no 30·02 or 3004/05 which are either: (a) products comprising two or more constituent 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 10 or in forma or in packings of a kind sold by retail for therapeutic or prophylactio purposes for the purposes of these provisions and of note 3(c) to this chapter, the tollowfn, are to be treated: (a) as unmixed products; is (1) unmjxed products dissolved in water; (3) all goods falling in chapter 28 or 29; and (3) simple vegetable extracts falling within heading no 13: 03, merely standardised or dissolved in any solvent (b) a producta which have been mixed: 20 (1) colloidal solutions and suspensions (other than colloidal sulphur); (2) vegetable extracts obtained by the treatment of mi:x:tures of vegetable matertals; and (3) salts and concentrates obtained by evaporating natural mineral 2s waters 2 "the headings of this chapter are to be taken not to apply to: (a) equeous distillates and aqueous solutions of essential oils, suitable for medicinal uses (chapter 33); (b) dentifrices of all kinds, including those having therapeutic or pro-30 phylactlc properties (chapter 33); or (c) medicated soap of all kinds (chapter 34) 3 in heading no 30: 04/05, "other pharmaceutical goods" is to be taken to apply, bnd to apply only, to: (a) sterile 1adlblaria and iterile laminaria tents; (b) sterile absorbablesurgtcal heemostatlcl; 3s (c) opacifying preparations for x-ray examination and c1iaenostjc respnts (excluding those of heading no 30·02) designed to be adminiltered to the patient being unmixed products put up in measured doles or pr04uctl consisting of 'two or more products which have been mixed or clompoundecl toget'her for such uses; (d) dentel cements and other dental fillings; and (e) first-aid boxes and kits headin, sl1b-headlj:ll no and deacription no of article rate of duty duration _____ ~:-:::__-_::_::_- when ratea standard uk other of duty preferential are pro-arc tective | 60%                        | "        ||----------------------------|------------|| so%                        |            || orlano-thet'apeutic glanda | or         || orpna,                     |            || dried,                     | whether    || not                        | pew-       ||  4eee4i                   |            || o~thtapeutic              |            || -                          |          || tractl                     | of         || of                         |            || their                      | secretions || j                          |            || othet' animal              |            || iuet"cei                   |            || pfcllue(i,f1)r             |            || therapeu-                  |            || uc                        |            || qt                        |            || wopbyl~ic                 |            || uses                      |            || do\                        |            || we-                        |            || wbere apecified            |            || or                         |            || included                   |            || antiera;         | microbial vaccines, toxins,    ||-------------------|--------------------------------|| mictabial        |                                || culture          |                                || (jncludin& fer-   |                                || menta             |                                || but               |                                || e%ciuding yeasts) | and                            || limilar           | products                       || 60%               |                                || ~                |                                || medicament       |                                || (includinl        | veterinary                     || medicaments) :    |                                || (i)               |                                || not               | elsewhere apecified            || 60%               |                                || 5                 |                                || 0                 |                                || %                 |                                || (2)               |                                || medicaments       |                                || oontaininc-       |                                || ipirit            |                                || rs14·40                       | ra      ||--------------------------------|----------|| i"~                            | 'ri~so || pcllitre                       |          || per                            | htre     || per                            | litre    || or                            |          || 60%                            |          || ~<1;                          |          || or-                           |          || ~/o                            |          || whic:haver,                    |          || :'ldiic~                       |          || ia                             | higher   || i,                             |          || highcl                         |          || plusrs5 plus ius- pluara·s |          || per                            | litre   || lit,                           | e       || yaddiol,                          | ,auze,                 | bandagea                     | and    ||-----------------------------------|------------------------|------------------------------|--------|| similar                           | articles (for example, |                              |        || drctsinp                         |                        |                              |        || adlv:sive                         |                        |                              |        || plasters                         |                        |                              |        || poultices), impregnated           |                        |                              |        || or                                |                        |                              |        || coated                            |                        |                              |        || with                              |                        |                              |        || pharmaceutical substances         | or                     |                              |        || put                               | up                     | in retail packings for medi- |        || c"                                |                        |                              |        || qt                                |                        |                              |        || sil~·                             |                        |                              |        || p\kp0ie8;                         |                        |                              |        || lkerile                           |                        |                              |        || liurgical                         | suture                 | materials                    | and    || pharmaceutical goods specified in |                        |                              |        || note                              | 3                      | to                           | thia   |cj!apti2t 31 fertiliser" and allied chemicala ncm:a 1 budin, no 211·02/05 includes the following: (a) gooch which answer to one or other of the descriptiolu jiven below: (i~ sodium nitrate containing notmore·than l&"peroemi by''''eilht 45 of nitro,eni (it) anunonhuil, nitrate; wheuwr or· not; pure; (iij) ammonium ilull¥lonitrate, whether or· ~ pure; (iv) ammonium lulphate, whether or not pure; (ti<)' _dum nitra~e oontatninl dot more ti1ml 18 ptwt omt bit· waijht so of·~ (vi) calcium nitrate-magnesium nitrate, wheiher or ~~ piii'8t" (vii) calcium syanamide containiae uot mme thai! 25· pew, cent  " w~ht of nitro,en, whether or not treated with olli and (viii) urea containin, not more than ~ per cent by'~ of'nltro,en; 55 (b)  fertiliser con,lating of ad7 of the goods described in (a) above, but without quantitative crueria, mixed together: (c) fertillaer consisting of ammonium chloride or at any of the' pd ~dbed, in (a) or (b) above, but without quantitative criteria, mixed with olmlk, gpaum or other inorganic non-fertilising substances; (d) liquid fertiliser con_ting of the goodj described in (a) (ii) or (a) (ulii) above, or of mixtures of those goods, in an aqueous or'liquid ammonia lolution; (~) good which alllwer to ane or otheror'the descriptiolr g'lven below: 10 (i) basic alag; (ii) disintegrated (calcined) calcium phoitphates (thermophospliat  and fused phosphates) and calcined natural aluminium calcium phosphates; (n£) luperphol!lphatea (single, double or trlple); is (iv) calcium hydrogen phosphateqqdtaining notlesstban 0·2 per cent, by 'weight of fluorine; (11') fertilisers consisting at any of the goods described in (i:) above, but without quantitative criteria, mixed together; (g) fertilisers· conswiftg of any of the goods delltdbed in (1:) or (j') 20 above, but without quantitative criteria, mixed with chalk, q'psum or other inorganic non-fertilising substances; (h) goods which answer to one or other of the desci1ption given below: <i) crude natural potusiiun saits (for example, camamte, kainite and sylvlnite); (ii) crude potassium salts obflaofiled by the treetment of residues of beet molasses; (lii) potasllium chloi1de, whether or not ipure, except as provided in note s(c) below; (iv) potassium sulphates containing not more than 52 per cent by 30 'weigbtof xoj (v)magnesiiim sulphate-potassium sulphate containing not more than 30 per cent by weight of -a; (11) fertflfsers consistin~ of any of the' goods dascrtbed in (h)' above, but without quantitative criteria, mixed together; and (10 ammonium' ~tes eontaining not lells than 8 milllll'ulls <yf aneftie per ltuogram % for the purposes of the quantitative criteria specified in' note, h>4s) 1(1:), 1 (8) and 1 (k) above, the calculation is to be made on the dry anhydrous pro-~'   (a) animal blood of chapter ~;  (b) mpiinte' cbetnieauy defined compound!!· [other thad those answer-t'o the ~ptions in note l(a), he), l(h) or1(k) above]; or (e) c:uliured potasalum chloride crystels (other than optical elernent~) 4s weighing not less than 21 grams each, of chapter 38; optical el~enti· of potassium chloride (heading no gool) | rate of duty                      | duration                      ||-----------------------------------|-------------------------------|| hmdinj                            |                               || no                               |                               || sub-heading no and doscription   |                               || of                                |                               || article                           |                               || ___________                       | wbeo                          || ratoi                             |                               || standard                          |                               || s                                 |                               || uk                              | other                         || of                                |                               || duty                              |                               || preferential are                  |                               || pro-                              |                               || j                                 |                               || areal                             |                               || tectin                            |                               || 1                                 |                               || (1)                              |                               || (2)                               |                               || (3)                               |                               || (4)                               |                               || (5)                               |                               || (6)                               |                               || 10                                |                               || guano and other natural animal or |                               || vegetable                         | fertilisers, whether          || or                                |                               || not mixed together,               | but                           || c:ady                             |                               || treated                           | free                          || mineral                           |                               || 01'                               |                               || chemical                          |                               || fertilizel'l,                     |                               || nltqenoul,                        | t&hosfehatlc                  || or                                |                               || potaslic, and                     |                               || 0                                 |                               || er                                |                               || crtilisers:                       |                               || (i)                               |                               || not                               | elsewhere speciflod          || 60"                               |                               || so%                               |                               || so%                               |                               || is                                |                               || (2)                               |                               || ammonium nitrate                  |                               || 60%                               |                               || s()'a                             |                               || so'%                              |                               || (3)                               |                               || ammonium pbosphates con-          |                               || taining not ie                    |                               ||                                 |                               || than                              |                               || 6                                 |                               || milli-                            |                               || grams                             |                               || of                                |                               || arsenic per                       |                               || kilogram                         |                               || free                              |                               ||                                |                               || w                                 |                               || ammonium sulphate                 |                               || free                              |                               || 20                                |                               || (5)                               |                               || potassium chloride (muriate       |                               || of                                |                               || potash)                           |                               || 60%                               |                               || (6) potassium sulphate containing |                               || not more than                     |                               || 52                                |                               || per                               | cent                         || by                                |                               || weight                            |                               || of                                |                               || k                                |                               || 0                                 |                               || pree                              |                               || 25                                |                               || (7)                               |                               || sodium nitrate containing not     |                               || more than 16· 3                   |                               || per                               | cent                         || by                                |                               || weight                            |                               || of                                |                               || nitrogen                          |                               || free                              |                               || 30                                |                               || (i)                               | urea containing not more than || 4s                                |                               || per                               |                               || cent by weight                   |                               || of                                |                               || nitro-                            |                               || icd                               |                               || free                              |                               || (9)                               |                               || compolite                         |                               || fertilisers                       |                               || pree                              |                               |1'4nnmg am dlleing extracts; tannw and their derl1jati1ju; df/u, colour, paints am varnishe; puttll, fluer and topping; inkl 3s 1 thia chapter does not cover: (4) separate chemically defined elements and compounds (except oolourln, matter ot vegetable or enimal origin, synthetic orpnlc dyestuffs including pigment dyestuffs, optical bleaching agents substantive to the fibre and products ot a kind used as luminophorea, whether orpnic or 40 imrpnlc); or (') tannate and other taftdin derlvativea of products falun, withln chapter 28 or iii 1 heading no &204/12 is to be taken to include mixtures of ltablliaed diazonium salts and coupling compounds tor the production of insoluble azoic dyestuftl on the fibre ,   headlng no 32·04/12 is to be taken to apply also to preparations based on, respectively' synthetic organic dyeatuft'a (including pigment dyestu1!) , colour lakes and other colouring matter, ot a kind used  tor colouring in the so mua aruftcial plutics, rubber or similar materlall or a ingredients in preparationa tor pdntin, textil  4 heading no 3204/12 'is also to be taken to include solutions (other than collodions) consisting ot any ot the products specified in heading no 3901/08 in volatile organic solvents it, and only it, the weight of the aolvent exceeds 50 per cent ot the weight of the solution s 6 in this chapter, "colouring matter" does not iiliclude products of a kind used as extenders in ou paints, whether or not they are also suitable for colouring distempers 6 in heading no 3204/12, "stamping foils" is to be taken to apply only to products of a kind used tor printing, for example, book covers or hat banda, 10 and consisting of: (4) thin sheets composed of metallic powder (including powder of - precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal (for example, gold or aluminium) or pigment, depoaited od_ i s paper, artwcial plastic material or other iu;pport heading sub-beadins no and dcacription ratc of duty daraiiod no of articlc ----------------------whmr_ standard uk other of dutj prefermtial are pro-areu tectin 20 (i) (4) (6) 33' 01 taonlnj clmiicti of vcgctablc origin i (i) not elicwherc specified i (3) gambler 30 tannins (tannic acids) and their derivatives ; synthetic tanning substances whcther 01 not mixed with natural tanning materialll; artificial bates for pre-tanning (fol cumplo, of cnzymatic, pancrcatic 01 bacterial origin) : (i) not:eliewhcrc specificd : ~) mineral tannins colouring matter; synthctic oiganlo dyestuffs (including pi~cnt dyestuffs); products of a kind used u lwninophores; optical bleaching agents substantivc to thc fibre; prepared pigmmts; colour lakes ; paints, varnishes and enamels; prepared driers; putty, fillers and stoppinp, glasl ait and other glas in the form of powder, granulcs or filkes; stamping foils : (i) not elscwhere specified 100% (3) pigment dyestufti 100% (3) synthctic oiianic dyestuft's, not elsewherc specified - - 60% (4) mo dycs 60% ($) sulphur dyes ~o (6) vat dyes including solubillaed yata 60% (7) optical bleachina aaents writina ink, printing ink and other inks  ~s8ential oils and resinoids; p-erfumet1l, colmet~and toilet preparcltiom non: this chapter does not cover: (a) compound alcoholic preparations (known as "concentrated elttiattl") s "for the manufacture 01 beverages (heading no 22'89); (b) soap falling within chapter 34; or (c) spirits of turpentine or other produets falling wlthin chapter '38 svb-hcading no and description ,01:lli' i de  cjiap'l'i:r 34soap, organic surface-active agents, washiwv?4ipiinl&iom, ~¥epa7ll&rom 4rtijicial wazes, prepared wazes, polishing and ieourin" prepcz7'attom, candle ami iilmilair articles, modelling ipgfies and "de1ltal waze'" 1 this chapter does not cover: (4) separate chemically defined compoundj; or (b) dentifrices, shaving creams or ahampoos containing iioap or organic surlace-active agents (chapter 33) 2 in this chapter, "soap" is :to be -abr to ·apply only to sldap j8oluble ,in ~s water, with or without the addition of 'other ·~anees (for sample, disinfectants abrasive powders, fillers of medicsnnents) 3 the reference in thia chgpter to petroleumoils' and oila obta1neci from bituminous minerals is to be taken to appq·to"the ilr08uota c:leined ,m note 3 to chapter 27 40 4 "prepared waxes, not emulji1led or ··~ljolv'edti" 'iatobe taken to apply only to: (4) mixturea'(lf animal 'waxes, mixtures of vegetable wuxes lor mixture of arti1lclal waxes; (b) mixtures of clif!erent cl>ah81 gf waxes (animal, ve,etable, mineral 4s or arti1lclal); and (c) mbrtures ofw8xycgllsistency not emulsified or ~cmtablil1, 8olventl, with a basis of one or more waxe, and contamini fats, resins, mineral su~t­anc: or other materiall &~ th1a chawter is to be taken l10t to apply to: (a) waxes fantng witblnlheading no  '-1141/11j « (b) eparate animal -"axle and mptnt vqetable'waxel, met'iit ooloural "  head ina sub-heading no and description r,ate of duty duration no of article iwben ratcii standard uk other of duty preferential are pro-areat tective (r) (a) (3' 4) (5) (6) 10 1$ "'oi/c¥f soap, organic surface-active agenr~, surface-active preparations washing preparations, lubricating preparations (excluding preparation, containinr 70 per cent or more by weight 0 petroleum oils or of oils obtained from bituminoul minerals), artificial willi:es, prepared waxes not emulsified or containing lolvents, polishing and scouring preparations, candles and similar article~, modemn, pastes anddental waxes : (i) not elsewhere lpecified 100% (a) artificial ",axes, prepared waxea, )ubricatinlt prefarations and preparations 0 a kind known a~ "dental war' (9r "dental impression compounds" 60% 25 (3) orsanic: lurface-actin agents an surrace-active preparation, 60% 50"-50"- cjurrd ii albuminoidal iub6tancfll; ·glue30 thls chapter doe not cover: (a) protein subtances put up as medic-aments falline within heldin, no 30' 03; or (b) gelatin postcards and other products of the printin, indutry 35 (chapter 411) 40 (6) headina no sub-headinll; no rnd description of article rate of duty duration ---,------ when rate standard uk other of duty preferential are pro areal tectift ---------------------------------------------------(1) ----_ ------ -----------45 15'01106 the fouowing substances and their derivatives, namely, casein, albumins, ~latin (whether or not coloured or surf~-worked), peptones and other protein substance; isinglass; hide powder; dextrin  ; soluble or roasted starches; glues not elsewhere ~pecified or included: so (1) not elsewhere specified - , ~ (z) gelatin, refined (m) prepared culture media for development ~ micro-organ1aml; en) prepared glazings, prepared dressings and prepared mordantl of a kind used in textile, paper, leather or like industriesj co) rosin and resin acids and their derivatives other than ester gudll falling within heading no 39' 01/06; 5 (p) spirits of turpentine and other terpenic solvents produced by distillation or other treatment 01 coniferous woods; (q) stencil corredors put up in packings for sale by retail; and (t) wood tars, wood tar oils and wood naphtha --- ----_ __ -| headin,                      | sub-heading    ||------------------------------|----------------|| no                          | and            || description                  |                || no                          |                || of article                   |                || rate of duty                 | duration       || 10                           |                || ------------:when           |                || rata                         |                || standard                     |                || uk                         | other          || preferential are             | pro-           || areas                        |                || teel ive                     |                || (2)                          |                || (i)                          |                || (6)                          |                || (3)                          |                || is                           |                || 59'01/19                     |                || 20                           |                || chemical                     |                || products                     |                || and                          |                || preparations                 |                || of                           |                || the                          |                || chemical                     |                || or allied industriea         |                || (including                   |                || thole                        |                || consining                    | of             || mixruree                     |                || of natural                   |                || produci:8),                  |                || not                          |                || elsewhere                    |                || specified or                 |                || included ;                   |                || residual                     |                || productl                     |                || of                           |                || the                          |                || chemical                     |                || or                           |                || auied industries,            |                || not                          |                || elsewhere                    |                || specified                    |                || or                           |                || included :                   |                || (i)                          |                || not                          |                || elsewhere specified          |                || 60%                          |                || (2)                          |                || activated                    |                || carbon                      |                || 60%                          |                || 50%                          |                || 15                           |                || 0                            |                || %                            |                || 2s                           |                || (,,) anti-knock preparations | and            || prepared                     |                || adjitivel                    |                || for                          |                || mineral                      |                || oils                        |                || 60%                          |                || (4)                          |                || artificial                  |                || graphite                    |                || 50%                          |                || 60%                          |                || 30                           |                || (s)                          | compound       || catalysts                    |                || 60%                          |                || 50                           |                || %                            |                || 50                           |                || %                            |                || (6)                          |                || pluticisera                 |                || not elsewhere                |                || pe-                         |                || cifled                       |                || 50%                          |                || 50%                          |                || 60%                          |                || (7) prepared rubber          |                || chemical                    |                || 50%                          |                || 50%                          |                || 60%                          |                || (8) stockholm                |                || tar,                         |                || refined                      |                || 40%                          |                || 35                           |                || (9) water                    |                || treatment                    |                || chemicals,                   |                || not                          |                || elsewhere                    | specified      || 60%                          |                || 50%                          |                || 50%                          |                | section vii artificial resins and plastic materials, cellulose esters and &thj:rs and articles thereof; rubber, synthetic rubbers factice, and articles thereof chapter 39"~41 ,, gftci"za-«c mlltet'iglr, cuulote litera 4nd the,; 4ruel'l ,mr •• t no'lts 1 thill chapter does not cover: (&) stampinl foils of headinl no 3204/12; (b) artificial waxes (chapter 34); (c) synthetic rubber, as defined for the purposes of chapter 40, or articles thereof; (d) saddlery or harness or tlavel goods, handbags or other receptacl s falling within chapter 42; (e) plaits, wickerwork 01' othei' arlicles falling within chapter 4g; (1) man-made fibres (section xi) or articles thereof; (g) footwear, headgear, umbrellas, sunshades, walkini-sticka, whipa, riding-crops, fans or parts thereof or other articles fallina within section to xu; (h) imitation jewellery falling within heading no 7116; (ij) articles fauing within section xvi (machines and mechanical ell' electrical appliances); (k) partll of vehicles or aircraft (section xvii) i is (1) optical element of artificial plastics, spectacle tramel, drawiq instruments or other articles falling within chapter 90; (m) goods falling within chapter 91 (for example, clocks, watch add parts thereof); (n) musical inltruments or parts thereof or other articles fallin, within chapter 92; (0) furniture or parts of furniture (chapter 94); (p) brushes or other articles falling within chapter doj (q) toys, ,ames or sports requisites (chapter 97); or (r) buttons, slide fasteners, combs, mouthpieces or stems for bmokin, pipes, cigarette-holden or the like, pans of vaclium flasks 01' the like, pena, propelling pencils or other articles falling within chapler 98 2 in headin, no 3901/06 "condensation, polycondensation, polyadditi0n, polymerisation and copoiymerisation products" art! to be taken to apply only to ,oods of a kind produced by chemical synthesis answering to one of the foll~ 30 delcliptions: (a) artj1lcial plastic including artificial reslnl; (b) silicones; (c) resolll, liquid polyiaobutylene, and similar artiftc1al polycondenatlclll or polymerisation products  , 3 heading no 3901/06 is to lje taken to apply to materials in the followinl form only: (a) liquid or pasty (including emulsions, dispcrsioil! and solutions); (b) blocks, lumps, powders (including moulding powders), ji'anules flak and similar bulk forms; (c) monofu of which any cross-sectional dimension exceeda on mlliimetre; seamieu tubes, rods, sticks and profile shapes, whether t)r not ul'fae  worked but not otherwise worked; (d) plates, sheets, strips film and foil, whether or not printed or otherwise surface-worked but not cut tt) shape or otherwise worked, and rectan,ular' articles cut therefrom, not further worked; and (e) wut and eerap hedin, sub-heading no and description no of article rate of duty duratioa standard uk other of dutj preferential ire pre--areu tectiw artificial resins such as condensation, polycondensalion, polyaddilion polymerisation and copolymerisation products; artificial plastic materials, i1ic:01le~; nal ura i resin modified by fusion or esterificillion liuch as run gums or esler gums i itacnerated cellulose; chemical derivatives ofccllulose; vulcaniscdfibre; hardened proteins; chemical deri vatives of n;alural rubt-cr; other high polymers (including ulginic acid; its salts and ellters)i linoxyn - articles of the materials described in heading no 39' olj06  rubber, slinthetic tubbers, tllctice, and article tmf'eo1 notes1 except where the context otherwise requires, throughout thij sche- 2t - dui ''rubber'' means the following products whether or not vulcanijed or hardened: natural rubber, balata, gutta-percha and similar natural i11ms, s1ntbetie rubber, and factice derived from oils, imd such substances reclaimed 2 this chapter does not cover the fol1owin£ producta of rubber and tutu, 'which fall eenerally within section xi: (4) knitted or crocheted fabric or articles thereof, elutlc or rub  (other than transmission, conveyor and elevator belts or belting of rubberimcl knitted or crocheted fabric, of heading no 4005118); other elutic fabrio - articl thereof; (b) textile hoeepiping and aimilar textile tublne internally ~ecs - u lined with rubber (heading no 5001/15); (c) woven textile fabrics (other than the ,oods of headlnl no f'·iii/i) bnpreiilated, coated, covered or laminated with rubber; (i) wei,hing not more than 15 jdloi1'~ per luqare metrej  (ii) weighing more than 15 kilograms per square metre an4 - tainin more than 50 per cent by weight of textu matrial:  ad articl of thole fabrics; (d) lelt impregnated or coated with rubber and containin, more thu - per cent by weight of textile material, and articles thereof; () bonded f!lbre fabrics, impregnated or coated with rubber, , ta ,whlih, rubber forms the bonding substance irrespective 01 their wet,ht per lquare ' metre, and articles thereof; (1) tabrt  mpoed of parallel textile yarns aiglomerated with rult_ m-pectiv of their weight per square metr~, and articles thereof ' bowe~er, plates, sheets and strip, of expanded, foam or sponge ruhber, comh1ne~ with textile fabric, and articles thereof, are to be classified in chapter 41 , provlded that the textile fabric us present merely for reinforcinr purposel, t the foliowln, are alia not covered by this chapter: (a) footwear or parts thereof falline within chapter 84; (b) headlear or pub thereof (including ba' hing caps) fallinr within chapter 8'; 10 (c) mechanical or electrical appliances or parts thereof (includinr electrical ,ooda of all kinds), of hardened rubber, falling within section xvi; (d) article fallin, within chapter go, 112, 94 or g6; (e) toyi, games or sports requi8itell (other than sports gloves and 'oodl fallin, within heading no 40' 05/16) (chapter 97); or (f) buttona, combs, smoking pipe stems, pens or other article fall1da witain chapter gs  • "synthetic rubber" is to be taken to apply to: (4) unsaturated synthetic substance!l which can be irreversibly tranj-formed into non-thermoplastic substances by vulcanisation with luiphur -  lenium or tellurium and which, when so vulcanised as well u may be (without the addition of any substances such a:oj plagticisers, fillers or reinforcing agents not necessary for the cross-linking), can produce non-thermoplastic substances which, at a temperature between 15" and 20" centigrade, will not break on being extended to three times their original length and will return afier being extended to twice their original length, within a periodof two hour!!, to a length not greater than one and a halt times their oriiinal length such sub!ltance~ include cil!-polyi~oprene polybutadienee, polychlorobutadiene (grm), polybutadiene-str:vrene (grs3, polychorobutadient-acrylonitrile (grn) , polybutadiene-acrylonitrike (gra) and butyl l'ubl her (gri): (b) thioplastl!l (grp); and (e) natural rubber modifted by lrafting or mixing with artiftcial planle aterialprovided that it complies with the requirements concemin' ~ule  ntsation, elasticity and reversibility in (a) above i heacung no 4001/04 i to be taken not to apply to; (el) natural or iynthetic rubber latex (i'1cll1ding pre-vulcanised rubber latex) compounded with vulcanising agents or accelerator!!, fillers or reinforcin, agents, pltlsticisers, colouring matter (other than colouring matter added solely for the purpose of identification), or with any other substance; however, latex merely stab11i~ed or concentiated, and thermo-sensitive and electro-positive latex are to be classined in this heading; (rt) rubber whioh hu been compounde<i with carbon black (with or without the addition of mineral oil) or with ~i1jc'l (with or without the addition of mineral oil) before coagulation 01' with any substance after co,ulation or (e) mixture of any of the product!! !!pecifted in note 1 to this chapter, whether or not compounded with any other sub!!tance this condition is however not applicable to reclaimed, waste or scrap rubber fallinl within thia headln, & transmission, conveyor or elevator !belts or belting of textiles fabrie imjo pregnated, coated, covered or laminated with rubber or made from textile yam or cord imprelnated or coated with rubber are to be classified in heading no 4005/18, heedfnl no sub-heading no and description of 'elide rate of duty duration ------------when rate other of duty preferential arc pro-standard uk areas tective raw rubber, natural or synthetic; rubber lares, natural or synthetic (including mixtures thereof) whether or not pre-vulcani~ed; balara gutta flcrcha and similar nlttural gums; factice derived from oils; redaimed rubber; waste and ~crap of unhardened rubber | preparations           | (inclu'l in'!    | master    ||------------------------|------------------|-----------|| batches)               |                  |           || of                     | natural          |           || or                     |                  |           || synthetic              |                  |           || rubber;                |                  |           || manufactures           | of               | natural   || or                     |                  |           || iynthetic              |                  |           || rubber                | whether          |           || or                     |                  |           || not                    |                  |           || vulcani                |                | "         || or                     |                  |           || hardened              |                  |           || not                    |                  |           || else-                  |                  |           || where pecified; waste |                  |           || nnd                    |                  |           || scrip                  | of               |           || hardened               |                  |           || rub                    |                  |           || her :                  |                  |           ||                     |                  |           || :                      | (i)              |           || not                    |                  |           || elsewhere              |                  |           || spec                   |                  |           || ifled                  |                  |           || 60%                    |                  |           || (2)~ubber              |                  |           || tvres                  |                  |           || and                    |                  |           || tubes for              |                  |           || wheels of              |                  |           || nil                    |                  |           || kinds                 | 60';'            |           || (3)                    |                  |           || transmis~ion,          |                  |           || conveyor orele-        |                  |           || vatjr                  | belts or         |           || heltin~;               |                  |           || of                     |                  |           || vul-                   |                  |           || canised                |                  |           || rubber                |                  |           | section vm jlaw hides and skins, leather furskins and articles thereoj'; saddlery and harness; travel goods, handbags and similar so containers; articles of gut (other than silk-worm gut)chapter 41 raw hides (lila ~kins (other ihan juyskin3) and leathrr notz8 1 this chapter does not cover: (a) parings or similar waste, of raw hides or aldnl (chapter i); (1i) birdskins or parts of birdskin!!, with their feathers or down, !alunt within chapter ~ or 67; or (c) hides or skins with the hair on raw, tanned or dressed (chapter 40 fa); the following arc however, to be classified in heading no 41:01, naulely raw hides or skins with thc hair on, of bovine cattle (including buffalo), ot equine animals, of sheep and l-ambs (except persian, astrakhan, caraeul and similar lambs, indian, chinese, mongolian and tibetan lambs), of goats clnd kids (except yemen, mongolia!) and tibetan goats and kids) of swine includ- 4s ing peccary) of reindeer, of chamois, of gazelle, of deer, of elk, of roebuck or of dogs 2 throughout the schedule "composition leather" is to be taken to mean only substances with it basis of leather or leather fibre, in aiahl, beet or heading suh-headinll no and descriptiofl rate of duty r uration no )f art ide when ratel standard uk other of duy preferentill are pro-areas tectlve heading no sub-heading no all! je~cription of anicle rate of juty s duration when rater other of duty prefcreqtial are pro-'\ rea, tectiyt (5) (~) standard uk (3) 10 bovine cattle leather (incl :dingbufti-10 leather) and equin,: leather j sheep and lamb skin leather 01 her kinds of leather incll,ding composilion leather ; parings and other waste of kllther or of compositi>n leather      chaptb 42is article of leather; add!erll and harnes,; travel goodl; handbag gnd ,imilar containers; articles of animal gut (other than silk-worm gut) notes l this chapter does not cover: (a) sterile surgical catgut and similar sterile suture materiall (headin, lo no 3004/05); (b) articles of apparel and clolling at:ct'ssories (except iloves), linees with furskin or artificial fur or to which furskin or artificial fur i attached on the outside except as mere trimming (chapter -(3); (c) string or net bags of section xl; (d) articles falling within chapter 84; (e) headiear or parts thereof falling within chapter 8lj; (1) whips, riding-crops or other articles of chapter 55; (g) strings, skins for drums and the like, and other parts of mulical instruments (chapt('r 92); 30 (h) furniture or parts of furniture (chapter 94); (ii) toys, games or sports requisites of chapter 97; or (k) buttons, studs cuff-links press-fasteners, inl'luding snap-fasteners hnd press-sl uds, and blanks and parts of such articles, falling within chapter 71 or heading no 9801/02 3' 2 in this chapter "other articles of leather" is to be taken to apply inter alia to gloves (including sports gloves), aprons and other protective clothing, brace, belts, bandoliers and wrist straps, inclu~ing watch straps rate of duty sub-beading no and descriplion of art ide heading no standard duration when rate of duty are protective ttk other preferential arcu  so chapter 43 furskins end artificial fur; mcnufcctures thereofnotes }'; tfttl'tlt'th6ut the schedule, references to furskins, other than to raw rurs~, are to be taken to apply to hides or skins of all animals which have been s tanned or dressed with the hllir an 2 this chapter does not cover: (a) birdskins or parts of birdskins, with their feathers or down, fil1ll!lg within' chapter 5 or 67; • (b) raw hides or skins, with the hair on, ot a kind falling within chapter 10  41 [see note 1 (c) to that chapter]; (c) gloves consisting of leather and furskin or of leather and artiftcial fur (chapter 42); (d) articles falling within chapter 84; (e) ma:dgearr or parts thereof falling within chapter 65; or (f> toys, games or sports requisites of chapter 97 3 articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attachetlgft·tlw! outside except as mere trimming are to be classified in this chapter 4 throughout the schedule, "artificial fur" means any imitation of furskin 20 c~iiming of wool, hair or other fibres gummed or sewn on to leather, woven fawmc' dt other nititerials, but does not include imitation furskins obtained by weaving (heading no 58m/10) heading no sub-beading no and description of article rate of duty duration ----------- when rates 2$ standard uk other of duty arc prcfel'f'nprotective tialareas (s) (6) (i) ---------------43· 01/04 funkins and ,nificisl ftir and anicltll made thereof 100%  aonon ix wood and articles of wood; wood charcoal; cork and arti- cles' of cork; manufactures of straw, of esparto and of o'ndr plaiting materials; basketw are and wickerwork 35 6rapn:a 44wood and articles of wood; wood charc04l notes 1 tbls chapter does not cover; (a) ~ of a kind used primarily in perfumery, in pharmacy, or for 40 inlecticidal, fungicidal or similar purposes (heading no 1207); (b) wood of a kind used primarily in dyeing or in tannin, (headin, no isol); (c) activated charcoal (chapter 38); (d) articles falling within chapter 46; (e) footwear or pa!1s thereof falling within chapter 64; (f) goods falling within chapter 6b (for example, umbrellas and walk-in,-sticks and parts thereof) i (g) loads fallin" within chapter a; (h) imitation jwellery falling within heading no '1116; (ij) goods falling within section xvu (for example, wheelwriahta' ,~rf1s) ; s (k) gooos falling within chapter 91 (for example, clocks !ond clock cases); (l) musical instruments or part thereof (chapter "2); (m) parts of fir~~rms (chapter 93); (n) furniture or parts thereof fallin, within ch~pter "; 10 (0) toys, ,ames or sports requisites or other article fallin, within chapter 9'1; (p) smoking pipes or the like or parts thereof, buttons, pencila or other articles falling within chapter 98; or (q) wooden tools in which metal paf1s forpl tp,e bl(!~,~, y'?l~ ~~p working surface or other working ~tt: ' 2 articles of wood, whether or not comprisine accessories or parts of ,ius, marble or other materials, imported unilssembled or disassembled, are to be classified as such articles, provided that the parts are imported at the, ~~ t~e -3 in this chapter, "improved wood" means wood which has been s~bj~ed 20 to chemical or physical treatment (being, in the case of layers bonded te,gether" treatment in excess of that needed to ensure a good bond), and which has t~,ere­by acquired increased density or hardness together with improved m'echanlc&l strength or resistance to chemical or electrical agend~s 4 this chapter covers articles of the respective descriptions of plywood, eel-25 lular wood, "improved" wood or reconstituted wood as they apply to such artkle of wood ,-------------------- - --sub-heading no and description of article heading no rate of duty ------------duration standard uk other when rate 30 ~~ qfduty tial areu are protective (4) (5) (6) (2) (i) 44'01/28 35 40 wood in the rough, fuel wood, wood waste and wood charcoal; wood flour and wood wool; sawn and dressed timber; veneered wood, plywood, cellulu wood, improved wo>d and recjilstitured wood; spools, bobbill8 and th~ 1i~~ of turned wooil;" ulic1es of wood, not elsewhere specified 60%  chapter 45 cork and articl~~ qt, cptknotes 45 this chepter does not cover: «(i) footwear or parts of footwear falling within chapter 64; (b) headeear or parts of headgear falling within chapter 83; <ir (c) toys, games or sports requisites or other articles (chapter 97) | eadin,    | sub-bead    ||------------|-------------|| in,        |             || no and    |             || descripti~ |             || of         |             || no        |             || article    |             || rate       |             || of         |             || duty       | duration    || ____       | _           || of         | duty        || s          |             || protective |             || standard   | uk        || other      |             || preferen-  |             || tial       |             || areas      |             |articles thcrc:oi; waste colk mgnu!4cture of trow, of esparto and of other plaiting material; bgketware and wickerwork 1: in this chapter, "plaiting materials" includes straw, osier or w'jjlow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofil and ztrip of artificial plastic materials or strips of paper, but not strips of leather, of composition leather or at telt, human hair, horsehair ~tile rovings or yarns, or monofil or strip of chapter 51 30 2 thil chapter dbes nol covel': (a) twine, cordage, ropes or cables, plai1ed or not (heading no 5901/15>; (b) footwear or headgear or parts thereof_ fallin, within chapter 114 or 85; (c) vehicle and bodies for vehicles, of basketware (chapter 87); or 35 (d) furniture or parts thereof (chapter 94) s throughout the schedule, "horsehair" means hair of the mane and tail of equine or bovine animals headin, no sub-bead in, no and description of article 46' 01/03 articlel made of plairing materia", including matting, mats and icreens basketwork and wickerwork 5 paper-making material heading sub-heading no and description of no article rate of duty standard uk 10 other preferentialareaa duration when retce of duty are protective  ---___--(1) (2) ($) (6) pulp derived by mechanical or chemical means from any fibrous vegetable material ,  , is 47'02 waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in paper-making 100% paper and paperboard; articles of paper pulp, of paper ot of paperboard ~ n~~ i, this chapter does not cover: (a) stamping toils of heading no, 32' 04/12; (b) perfume and cosmetic papers (chapter 33); as (c) soap papers, paper impregnated or coated with detergent, and cellulose wadding impregnated with polishes, creams or similar preparations (chapter 34); (d) paper or paperboard, sensitised (chapter 37); (e) paper-reinior(;(~d stratified artificial plast1c sheeting, or vulcanised fibre or articles of such materials (chapter 39); 30 (f) goods falling within chapter 42 (for example, travel goods); (g) articles falling within chapter 46 (manufactures of plaiting material) ; (h) paper yarn or textile articles of paper yarn (section xi); (i;) abrasive paper or paper backed mica splittingll (chapter 88) 3' (paper coated with mica powder is, however, to be classified in this chapter); (k) paper-backed metal foil (section xv); (1) perforated paper or papcrboard for musical instruments (chapter p2); or (m) goods falling within chapter 97 (for example, toys, games and 40 sports requisites) or chapter 98 (for example, buttons) 2 this chapter covers inter alia paper wool, paper strip (whether or not tolded or coated) of a kind used for plaiting, toilet paper in rolls or packetl, cards for statistical machines, perforated paper and paperboard, cards for jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes 45 and handkerchiefs, paper gaskets, moulded or pressed loods of wood pulp, and  dress pattern • 3 paper, paperboard and cellulose wadding, and articles thereof, printed witl characters or pictures which are not merely incidental to the primary use ot the 100ds are regarded as printed matter falling within chapter p heading no sub-heading no and description of article rate of duty duration ----------- when rates stajldard uk other of duty arc prcfcrenprotectift tial areas 8'01/21 paper and paperboard, all sorts, whethct in rolls, sheets cor cut to sme or shape (including cellulose wadding, composite paper qr pa-!'board and impregnated, \ coated, corrugated embossed, perforated, surface coloured or decorated, ruled or printed paj)c1' or paper board); filter blocks, slabs and plates of paper pulp; building board of wood pulp or vegetable fibre, whether or not bonded with natural or artificial resins or similar binders; stationery made of paper or paperboard; articles not elsewhere specified, of paper, paperboard, paper pulp or cellulose wadding: (i) not elsewhere specified (2) newsprint containing mechanical wood pulp amounting to not less than 70 per cent of the fibre content (excluding chrome, marble, flint, poster, stereo and art paper) (3) other pril1ting and writing paper printed books, newspapers, pictures and other products of the printing industr,li: manuscript8, typescripts an,d plan, noti:8 1 this chapter does not cover: (a) paper, paperboard, or cellulose wadding, or articles thereof, in which 40 printing is merely incidental to their primary use (chapter 48) i (b) playing cards or other goods falling within chapter 97; or (c) original engravings, prints or lithographs, postage, revenue or simi-lar stamps, antiques of an age exceeding one hundred years or other articles falling within chapter 99 2 newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than dn~ number under a single cover are to be treated u fallin, within headin, no 4901 and not within heading no 4902 '  \  3 heading no 49' 01 is to be extended to apply to: so (a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pa_es in a form suitable for binding into one or more volumes; (b) a pietoral supplement accompanying, and subidiary to, a volume; and ' bound ss, (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a comp~~e work and designed for binding  however, printed pictures or illustrations ifowever, printed pictures or illustrations not bearing, a text, whether in the form of signatures or separate sheets, fall in heacling no, 49'08/11 4 headings nos 4901 and 4902 are to be taken not to apply to publications issued for advertising purposes by or for an advertiser named therein, or to , publications which are primarily devoted to advertising (including tourist propaganda) such publications are to be taken as falling within heading no 49' 08/11, 5 for the purposes of heading no 4903, "children's picture books" means b6bks for children in which the pictures from the principal 'interest and the text 10 is subsidiary, 6 in heading no 49' 04/06, "manuscripts and typescripts" is to be taken to extend to carbon copies or copies on sensitised paper of manuscripts and typelcripts, references in this chapter to printed matter of any kind include references to any matter of that kind which is reproduced by means of a duplicatilll machine 15 20 7, for the purposes of heading no 49' 08/11, "picture postcards" means cards consisting essentially of an illustration and b'!aring printed indications of their use -- -__- - ----- ------ ------heading no sub-heading no and description of article rate :)f duty duration ------------when rates standard uk other of du\y preferenare protial areas tective  _-----_------ -------------_  -__---_---  (i) (s) (6) -------------__---49'01 2s printed books, booklets, brochures, pamphlets and leaflets  free newspapers, "joumalq and periodicals, whether or not illustrated free 49'03 children's picture books and painting books free 30 49'04/06 35 music, printed or in manuscript, whether or not bound or illustrated; maps and charts of all kinds (including atlases and printed globes); plans and drawings, for indu~trial, architectural, engineering, commercial or similar purposes, whether original or reproductions on sensitised paper; manuscripts and typescripts free 49'07 unused postage, rev~nue and similar stamps of current or new issue in india; stamp-impressed paper; banknotes, 8tilck, share and bond certificates and similar documents of title; cheque books 100% 49'08/11 transfers (decalcomania'); picture postcards, christmas and other picture greeting cards, calendars, printed pictures and photographs; other printed matter, including trade catalogues and advc:rtising material 100%  section xi textiles and textile articles notes1 this sect10n does not cover: (ti) animal brush making bristles or hair, horsehair or horsehair wade (chapter 5); (b) human hair or article!! of human hair (chapter ti or 87), except atralninl' cloth of a kind commonly used in oil presses and the like (headin, no 59:16117); (c) vegetable materials tailing within chapter 14; (d) asbestos (chapter 25) or articles of asbestos (chapter 88); 5 (e) articles talling within heading no 30: 04/05 (tor example, wadding, ,auze, bandages and similar articles for medical or lurgical purpose, sterile surgical suture materials); <i) sensitised textile fabric (chapter 37); (g) monolil of whh:h any cross-sectional dimension exceeds onc milli- 10 metre and strip (artificial straw and the like) of a width exceeding 5 millimetres, of artificial plastic material (chapter 39) or plaits or fabrics of such monofll or strip (chapter 48); (h) woven textile fabrics, felt or bonded fibre fabrics, impregnated, coated, covered or laminated with rubber, and articles thereof, falling within is chapter 40; (ij) skins with their wool on (chapter 41 or 43) or articles of furskin, artiftcial tur or articles thereof falling within chapter 43; (k) artlcle!! falling within chapter 42 (saddlery, harness, travel ,oods, haveracks, handbags and the like); 20 (l) articles falling within chapter 4/l (for example, cellulose wadding); (m) footwear or parts of footwear, gaiters or leggings or similar articlel clusifled in chapter 64; (n) headgear or parts thereof falling within chapter 6~; (0) hair nets of ally kind (chapter 65 or 67); (p) ,oods falling within chapter 67; (q) abrasive-coated threads, cords or fabric (chapter 68); (r) glass fibre or articles of glass fibre, other than embroidery with ,lass thread on a visible ground of fabric (chapter 70); () articles falling within chapter 94 (furniture and bedding) ; or 30 (0 articles falling within chapter 97 (toys, games and sports requlsities) 2 (a) goods classifiable in any heading in chapters 5:1 to 57 (lnd of a mixture of· two or more textile materijis are to be classified according to the following rules: (a) goods containing more than 10 per cent by weight of silk, noil or " other waste silk or any combination thereof are to be c: j$sified in chapter 50, and, for the purposes of classification in that chapter, as it consisting wholly of that one of those materials which predominates in weight; (b) all other goods are to be dassified as if consisting wholly of that one textile material which predominates in weight over any other single, textile material (b) for the purposes of the above rules: (a) metallised yarn shall be treated cis a single textik matc,·ial 'bnd it~ weight shall be taken as the aggregate of the weight of the textile and metal components, and, for the classification of woven fabrirs, metal thread ii to 4~ be regarded as a textile material; (b)  here j heading in question refers to goods of diftc>rent textile materials (for example, silk and waste silk or carded sheep's or lambs' wool), all thuse materials shall be treated as being one and thtr li~i texti~c) e~ce~ a~ provided 1n (b) (a), the weight of constituents other than e ma enals is not to be included in the weight of the goods (e) the provisions of paragraphs (a) and (b) above are to b applied also to the yarns referred to in notes 3 and 4 below e 5 ar3 (a) for the purposes 'of this secti~n, and subject to the exceptions in p a~raph (b) below, yarns (single, multiple or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables": 10 (a) of silk, noil or ot?er waste silk, or man-made flbres described in note 1 (b) to chapter 51 (mcluding yarn of two or more monofll of chapter 51), of a weight exceeding 2 grams per metre (lb,ooo denier); (b) of man-made fibres described in note 1(a) to chapter 51 (includint yarn of two or more monofil of chapter 51), of a weight exceeding one gram per metre (9,000 denier); (c) of true hemp or flax: 15 (i) polished or glazed, of which the length per kilogram multiplied by the number of constituent strands, is less than 7,000 meires; (ii) not polished or glazed and of a weight exceeding 2 ,rams per metre; (d) of coir, consisting of three or more plies; 20 (e) of other vegetable fibres, of a weight exceeding 2 grams per metre; or (1) reinforced with metal ( b) exceptions: (a) yarn of sheep's or lambs' wool or other animal hair and paper yarn 25 other than yarn reinforced with metal; (b) continuous tllament tow of man-made fibres and man-made fibres in slivers or rovings; (c) silkworm gut, imitation catgut of silk or of man-made fibres, and monofll of chapter 51; 30 (d) metallised yarn, not being yarn reinforced with metal; and (e) chenille yarn and gimped yarn 4 ·for the purposes of this section "made up" means: (a) cut otherwise than into rectangles; 35 (b) made ready for use (or merely needing separation by cutting dividing threads) and not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and blankets); (c) hemmed or with rolled edges (except fabrics in the piece which have been cut from wlder pieces and hemmed or rolled merely to prt>vent unravelling), or with a knotted fringe at any of the edges; (d) cut to size and having undergone a process of drawn thread work; (e) assembled by sewing, gumming or otherwise (other than piece gooda consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more fabrics assembled in layers, whether or not padded)  siltc and waste silkheadina no sub-heading no and description or article rate of duty duration ___________ wbcn rates standard uk other of duty 5 preferenare protial areas tectiw -__---------_  _-----_ __ _------(6) (1) 50' 01/03 silk-worm cocoon5 uitable reeling; raw silk (not thrown) for 60% plus lb 8'80 per kilogram 15 50- 03/07 silk waste (including i:ocooil& unsuitable for reeling, silk nails and pulled or ~tted rags); silk yarn 60% plus ri 8'80 per kil>gram 20 100% ,0·08 siljt worm gut and imitation catgut oflilk so' 09/10 woven fabrics of silk including waste silk aod doihilk: (1) fabrics, not clae\7herc: spel:ifled, c:ontainina more than 90 per cent of silk, includijl!! such fabrics embroidered with artificial silk  100% pltl5 ra18·70 per kilogram | :                                 | 3)    ||-----------------------------------|-------|| pabrlcs,-not elsewhere specified, |       || coiltaidinl                       |       || more                              | than  || 10                                |       || per cent                         |       || add                               |       || bot                               |       || more                              |       || thad                              |       || 90                                |       || per                               | cent || silk                              |       || 100%                              |       || _-----------                     |       | chaprd 61 man-f7\4de flbf'es (continuoul) notes1 tbroulhout the schedule, "man-made fibres" means fibres or filament of or,adic pol3'mers produced by manufacturin, processes, either: (a) by polymeribation or condensation of or,anic monomers, for 40 example, poljamides, polyesters, polyurethanes and polyvinyl derivatives; or (b) by chem~l transf'l:mnation of natural organic polymers (such as cellulose, casein, proteins and algae), for example, vircose rayon, cuprammonium rayon (cupra), cellulose acehlte and alginate~ 45 2 heading no 51'01/03 is to be taken not ttl apply to <,ontinuolls filament tow of man-made flbre falling within chapter 56_ 3 ''yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured filament yam") of whlch the majority of the filaments havp been ruptured by passage throurh roller!: or other devices (chap- so ter 56): _ monori of which ariy cross-sectional dimension exceeds one millimetre is to be classified in chapter 39 strip (artificial straw and the like) of man-made fibre materials is to be clauified in headint no &1'01/03 when of a width not exceeding 5 mlllimctres ~, and in chapter 39 in otber cases 5 headin, sub-heading no and deacription rate of duty duration no of article when rate standard uk other of duty preferenare tlalareu pzotccdvc (i) (2) (]) (4) ($) (6) 10 51'01/03 yarn of man-mllf;e fibres (continuous); monofil, strip (artificial straw and the like) and imitation -=atrt, of man-made fibre materia 8    - - - 100% is 51'04 iloven fabrics of man-made flbreti i:ntinuous); including woven rica of monoid or strip of headingnosi·oi/03    00% ciiaptzr 52 metazised tutile heading no 2,) sub-heeding no and description of article standud rate of duty duration when ratee uk other of duty preferenare dalaiees protective (2) (3) (4) ($) (<5) (1) metal1lsed yam, being textile yirn spun with metal or covered with metalbyanyprocels  100% woven fabrics of metd threlld or of metallised yarn, of a kind used i1 artides of apr,arel, as fumishinaf fabrics orthehke 1c,r: ~t,; 30 ---------cau>ten 53 wool and other animal hai, sub-heading no and cescripti(ljl of article heading no rate of duty duratiojl ·-;-------\lvwhen rates standard uk 3s other precerentialareal of cut)' are protective (6) (5) (3) (4) (2) (i) s3' oj/os 40 sheep's or lambs' wool and other animal hair, whether or not carded or combed, and waste of such wool or animal hair, whether or not pulled or gametted (inc\uditg pulled or prneued ra,s): 45 60% (i) not elsewhere specified 40 % • (2) wool raw • and wool lops - 53'06/10 ~% yarn of sheep's or lambs' wool, of horsehair or of other animal hllir 53' 11/13 100% woven fabrics of sheep's or lambs' wool, of horsehair or of other anima i hair so • ____ _0 _____ -  - ---,,"--_ ------- _---- _----__------"----- i'l= and famineheedin, sub-headininoand description rate clfduty duration no of article _______ --:-::-:-- when rath standard uk other of duty are s preferenprotective dajar  (i) (2) (3) (ot) (s) (6) 10 54'01/01 flu and ramie, raw or processed but not spunj flax tow and waste and ramie noila and waste (includinl pulled or gunetted rap) "o~~ 54"03/04 flu or rtidlie ylj'll 60% ,,,'0, woven fabrics offlax or of ramie 100% rate of duty duratjon heedint no sub-helkunl no and dnc:rfpdon ofartlcle -----------when rates standard uk other of duty 20 preferential are atea protectfve (6) cd (2) cf) 55'01/04 cotton, whether or dot cuded or c:ombedjcottoojlnta'band waste 40% ,,'05106 cotton ylj'll " 01109 wovcj) flbrics of cotton - in heading no 58' 01/04 "continu'ous filament tow" is to be taken to llpply only to continuous ftlament tow of man-made ftbres, consisting of parallel ftlamenta \>f a uniform length equal to the length of the tow, meetin, the following specificationa : (a) length of tow exceeding 2 metres; (b) twist lese than 5 turns per metre; (e) weight per ftlament less than 6' 6 milligrams per metre (60 denier); (d) in the case or ftl'llments described in note 1 (a) to chapter 51, the tow must be drawn, 'fhat is to say, b~ incapable of being stretched by more than 100 per cent of its length; and tile total weight of the tow must be'more than 40 1:66 grams per metre (15,000 denier); and (e) in the case of ftlaments described in note 1 (b) to chapter 51, the total weight of the tow must be more than 0'5 gram per metre (4,500 denier) tow of a lencth not exceedilll 2 metres is also to be classifted in this rate of duty headin, sub-hcldin, no and deacription of no article duraaloa whcd rat of duty are plotecth'c standard uk other prefcled-dalate  ---------10 ---------------------------------,----_ 56, 0 i 104 man-made fibres (discontinuous) and waste (including yam wast" and pulled or garnetted rap) of ~an-~e fibres (continuous or discontinuous) whether or not carded or comhed or otherwise prepared for spinnlnl; continuous filament tow     is 56' 05106 yun of man-made fibres (discontinuous oraste)    woven fabrics of man-made fibres (discontinuous or waste)   _------ ----------- 20 other vegetable textile materials; paper liam and woven fabric of paper liar"| headina    | sub-headinl no and description of    | rate of duty    ||------------|---------------------------------------|-----------------|| duntiolj   |                                       |                 || no        | uitcle                                | -----------     || when       |                                       |                 || rewa       |                                       |                 || standard   | uk                                  | other           || of         |                                       |                 || duty are   |                                       |                 || preferen-  |                                       |                 || protec:-   |                                       |                 || tlalana   | dve                                   |                 || 2s         |                                       |                 | _------ --- -----(i) 57' 0 1/04 hemp, jute and other vegetal-ie textile fibres, raw or processed but not spun; tow and waste of such fibres      30 57' 0"08 yarn of hemp, of jute or of other vegetable textile fibres; paper yarn 60% 35 57' 09/12 'woven fabrics of hemp, of jute or of other vegetable textile fibres; woven fabrics of paper yarn  100% ------------_--  _---_  _------carpet, mats matting and tapestrie; pile and chenille fabrics; narrow jafrric:; trimminl78; tune and other net fabric; lace; embroidery 1 the headings of thitl chapter are to be taken not to apply to coated or impregnated fabrics elastic fabrics or ela5tic trimmings, machinery beltlal or other goods falling within chapter 59 however embroidery 011 any textile beae lalla within heading no 58: 04/10 45 2 in heading no 58: 01/03, "carpets" and "rugs" are to be taken to dxtend to -similar articles having the characteristics of floor coverings but intended for use for other purposes this heading is to be taken not to apply to felt carpets, which ~all within chapter 59 3 p't>r the purposes of head'ing no 58:04/10, "narrow woven fabrics" mpans: so (a) woven fabr'ics of a width not exceeding 30 centimetres, whether woven as such or cut from wider pieces, provided with selvedges (wova, 1ujilii18d or m'ade otherwise) on both edg8l; (b) tubular woven tabricl of - ftattened width not uceedid& 30 cent!-metra; and (c) biu bindin with fojded edses, of a width when unfolded not ex-ceedtna 30 cent1metlw, narrow woven tabrics in the form at fringel are to be treated al fallina within 5 thls headinj, • headint no 58' 04/10 is to be taken not to apn to notll or nettin in the piece id'8de ot twine, cord or rope, which are to be taken as falling within headjlli no 59'01/15 6 in heading no 58' 04/10, "embroidery" means inter alia embroidery with 10 metal or ilass thread on a visible ground of textile tabric, and sewn applique work of sequins beads or qrnamental motifs of textile or other materials the heading is to be taken not to apply to needlework tapestry (heading no 58'01/ 03) 6 the headlnp of this chapter are to be taken to include goods 'of the descr1p- 15 tmma specl1led therein when made of metal thread and of a kind used in apparel, as fumisbjnp or the uke | hcadiq                                                                         | sub-heading       ||--------------------------------------------------------------------------------|-------------------|| no                                                                            |                   || and delcl'iption                                                               | oj                || no                                                                            | article           || rate                                                                           |                   || of                                                                             |                   || duty                                                                           |                   || duration                                                                       |                   || when                                                                           |                   || nltel                                                                          |                   || standard                                                                       |                   || uk                                                                           |                   || other                                                                          |                   || pre!eren-                                                                      |                   || tialareaa                                                                      |                   || of                                                                             |                   || duty                                                                           | 20                || are                                                                            |                   || pro-                                                                           |                   || tective                                                                        |                   || u)                                                                             |                   || (2)                                                                            |                   || (5)                                                                            |                   || (6)                                                                            |                   || joo%                                                                           |                   || ------------------------------------------------------------------------------ |                   || ,8'01/03                                                                       | carpet, carpedn" || rup,                                                                           |                   || mats                                                                           |                   || and                                                                            |                   || m8ttlda                                                                        |                   || (made                                                                          | up                || not); tapestries                                                               |                   || 2                                                                              |                   || 5                                                                              |                   || 30                                                                             |                   || ,8'04/10                                                                       |                   || pde                                                                           |                   || and                                                                            |                   || chenille                                                                       |                   || fabrlca, narrow                                                                |                   || woven                                                                          |                   || fabrics                                                                        |                   || and                                                                            |                   || other                                                                          |                   || narrow                                                                         |                   || fabricsj                                                                       |                   || labels, badaes and the like;                                                   |                   || cberille yarn;                                                                 |                   || ,im~                                                                           |                   || yern;                                                                          |                   || braid;                                                                        |                   || trlmminpj                                                                      | net               || fabrics;                                                                       |                   || lacej                                                                          |                   || embroidery                                                                     |                   | wgcldtng and felt; twine, corclage, tope and cablea; ij)ecictl fj1bric; impregnated and coated fabric; textile articles of a kind suitable lot industrial usenotes 35 1 for the purpos~ of this chapter, "textile fabric" 1s to be taken to apply only to the textile fabrics of chapters 50 to 57 and headi~ no 58: 04/10, the braids and trimmings in the piece, the tulle and other net tibrics and idce of reading no 58' 04/10 and the knitted and crocheted fabrics of chapter 60 2 in heading no 59' 01/15, "impregnated and coated textile fabrics" is to be 40 take not to apply to fabrics in which the impretdat10n or coating 11 not apparent or is apparent only by reason 01 a resulting change of colour heading no 59' 01/ 15 is also to be taken not to apply kl: (a) fabrics painted with designs {other than painted cenvas belng theatrical scenery, studio back-doths or the like); 45 (b) fabrics covered with flock, dust, powdered cork or the like and bearin, designs resulting from these treatments; or (c) fabrics fuushed with norma) dressin,s having a basis of amylaceous or similar substances 3 heading no 59'16/17 is t~ be taken not to apply to: 50 (a) tranlmllaion conveyor or elt'vator belting of a thlelmeu of less than 21 millimetree; or (li) transmi88ion, conveyor til' elevator belts 01' belting of textile fabrlt impregnated, coated, covered or lamlnated with rubber or made from textue yam or coro impregnated or coated with rubber (heaclin, no 40:05/16) 4 in heading no 511·16/17 the expression "textile fabrics and textile articles ) of a kind commonly used in machinery or plant" is to be taken to apply to the following go'ods which art' to be taken all not fa))jnjt within any other heading of sertion xi: (a) textile products (other than those having the character of the produicts of chapter 59), the following only: 10 (i) textile fabric, 'felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather or other material; of a kind commonty used for card clothing, and ~imilar fabric of a kind commonly used 'n machinery or plant: (ii) boltinl( cloth: 15 (iii) straining cloth of a k'1nd commonly uaed in oil presses and the like, of textile fibres or of human hair; (iv) woven textile felts, whether or not impre;nated or cuated, of a kind oommonly used in paper-making or other machinery tubular or endless with single or multiple warp andlor weft, or flat woven with 20 multiple warp and/or weft; (t1) textile fabrics reinforced with metal, of a kind commonly used in machinery or plant; (vi) textile fabrics of the metallised yarn tailing within headinl no 52'01, of 8 kind commonly used in paper-making or other machinery; 2s (vii) cords, braids and the like, whether or not coated, impreldated or reinforced w1th metal of a kind commonly uled in machinery or plant as packing or lubricating materials; (b) textile articles (other than wicks, textile hosepiping and tranamfssion, conveyor or elevator belts or belting) of a kind commonly used in machinery or plant (for example, gaskets, washers, pollabln, diics and other machinery parts) ------------- -----,----------headinj sub-beading no and description of no article rate of duty daratiod 35 ---------------------------~ nu stmdard u,l other of dutj are prefaenprotectia1 areas tive ----- -------------- --'- ----wadding, telt, bonded fibre fabrics, twine, cordage, ropes and cable5, an" articles thereof (includ ing nets and netting); impregnated and coated textile fabrics, elutic fabrics, wicb and textile hosepip-ing  100% 59· 16/17 45 50 7ransmllsion, conveyor or elevator t- bela or belting, oftextile material whether or not atreqjthened with metal or other material; tat ile fabrics and teztue articles of a kind commonly uacd in macluncry qr plant  --------- --- chapter 60 knitted and crocheted goods notes1 this chapter does not cover: (a) crochet lace of heading no 58' 04/10; (b) knitted or crocheted goods talling within chapter 59; (c) corsets, corset-belts,' suspender-belts, braas'ieres, braces, suspenders, garters or the like (chapter 61): (d) old clothing or other articles falling within heading no 63' 01; or (e) orthopaedic appliances, surgical belts, tru8se~ or the like (heading 10 no 90'19) 2 this chapter is to be taken to apply to: (a) articles of the kinds described therein (finished or unftnlrhed, complete or incomplete) and parts thereof, knitted nr ::rocheted dire<'tly to shape or made up from knitted or crocheted fabric; and 15 (b) knitted or crocheted fabric sbaped for making the goods referred to in (a) above  3 this chapter includes goods of the descriptions specified therein when made of metal thread and of a kind used in apparel 118 furnishings or the like 4 for the purposes of this chapter: 20 (a) "elastic" means consisting of textile materials combined with rubber threads; and (b) "rubberised" means impregnated, coated or covered with rubber, or made with textile thread coated or impregnated with rubmr ----_------ -  __ _-- -- - ------------_  _-_  ---_  _---hcldjni sub-heading no and description of rate of duty duration 25 no ani~le ------------ when rates standard uk other of duty are protective preferential areas --__- ------ -(i) (5) (6) 30  60· 01/06 knitted or c:roc:beted fabric, whether or aot clutic or rubbcriaed, udderpadcqtl add outer prmentl,articles of apparel and clothing accessories of tertile fabric, other than knittt!d or c1'ocheted goods notes 1 this chapter applies to articles of the kinds described therein only when made up crt any textile fabric (including felt, bonded fibre fabric, ':iraid or trimminl8 qf heading no 58: 04/10, tulle or other net fabrics imd lace) or of fabric of metal thread, but does not apply to articles of knitted or crocheted material oun: than corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and 4s the like 2 this chapter does not cover: (a) old clothing or other articles !alllng within huading no 63' 01; or (b) orthopaec!ie appliances, surlieal belts, truiies or the like (head1di no 90' 19) 3 this chapter applies also to unfinished or incomplete artiel of the idncl delclribed therein and to shaped textile fabric for maidq iuch aruclel _i'-knitt~ or crocheted fabric' shaped  for making corsets and 11ke articles referred' to in note 1 above  ',  ----- ----~ -_  _--_  _-_  _----_," 5 heading sub--heading no and description of rate of duty n9 article ----------__ --------!ihtt~ standard uk other when rates p!eferenof dut)' ire tial a,reas  ' protective   : | 61                   |  0                  ||----------------------|----------------------|| t                    |                      || !                    |                      || 1 i                  |                      || article,             |                      || of                   | apparel and clothing || acce-               |                      || ,oriea               | of                   || knitted              |                      || or                   |                      || crocheted goods      |                      || falling              |                      || within               |                      || chapter              |                      || 60                   |                     || 100%                 |                      || --                  |                      ||                   |                      || ~--                |                      || -----__--_          |                      ||                    |                      || __                   |                      || --:--_--------, |                      || '---                |                      |15  other made up textile (lrticles notes1 this chapter appues to the article/l of the kind' d"!scribed therein ouly wbea made up of any textiie fabric (other than felt and !;)onded fibre fabric) or of tbe 20 braids or trimmings of heading no 58  04/10, not being knitted or crocheted goods   ,2  this chapter does not cover goods falling within chaptej; 68, _, 81 or headin,nn 63 ~ 01 -- _--- __--_ _  ----_  _---_  _  _-_  __--_  __- ----_-| rate                             | of                | duty    | sub-heading    | no    | and    | description    | of    ||----------------------------------|-------------------|---------|----------------|--------|--------|----------------|-------|| article                          |                   |         |                |        |        |                |       || heading                          |                   |         |                |        |        |                |       || no                              |                   |         |                |        |        |                |       || 25                               |                   |         |                |        |        |                |       || standard                         |                   |         |                |        |        |                |       || vi<                             |                   |         |                |        |        |                |       || otjier                           |                   |         |                |        |        |                |       || profcren·                        |                   |         |                |        |        |                |       || tial~                            |                   |         |                |        |        |                |       || duration                         |                   |         |                |        |        |                |       || whenratea                        |                   |         |                |        |        |                |       || of                               |                   |         |                |        |        |                |       || duty                             |                   |         |                |        |        |                |       || a:j:'-                           |                   |         |                |        |        |                |       ||                                 | t""              |         |                |        |        |                |       || ve                               |                   |         |                |        |        |                |       || (6)                              |                   |         |                |        |        |                |       || (2)                              |                   |         |                |        |        |                |       || (i)                              |                   |         |                |        |        |                |       || •••                              | ___               | ••      | _____          |        | _      | ••             | ____  || 3                                |                   |         |                |        |        |                |       || 0                                |                   |         |                |        |        |                |       || :":                              |                   |         |                |        |        |                |       ||                                  |                   |         |                |        |        |                |       || :                                |                   |         |                |        |        |                |       || 62'01/0<;                        |                   |         |                |        |        |                |       || other                            |                   |         |                |        |        |                |       || made up textile articles includ- |                   |         |                |        |        |                |       || ing                              |                   |         |                |        |        |                |       || traveuing                        |                   |         |                |        |        |                |       || ruga, blankets,                  | houllc-           |         |                |        |        |                |       || hold linen, curtains al'ld       | other             |         |                |        |        |                |       || furnishing articles, sacks       |                   |         |                |        |        |                |       || and                              | bap,              |         |                |        |        |                |       || tarpaulins,                      | tents and camping |         |                |        |        |                |       || good~                            |                   |         |                |        |        |                |       || ioo~u                            |                   |         |                |        |        |                |       || 35                               |                   |         |                |        |        |                |       || heading sub-head    | ina     ||---------------------|---------|| no                 | article || rate                |         || of                  | duty    || standard uk        |         || ~                  |         || duration            |         || when                |         || rates               |         || ofdury              |         || areprotec-          |         || ive                 |         || tiaj,~             |         |(2) 45 50 cll)th~ clothing acceti~orje8, trll" ve1l~ rugs and blankets, household hnen 8nd curniahing articles (gther than article» fallin, within chapter s8), of textile materials, routweal' and hcadf:! of ~y lnarcrial, showin, s 8 of appreciable wear ~d imported in bulk packing,  ~ ' ,-  --_  __-----__---duration other of duty are preferclltialarcas  section xiil"ootwear, headgear, umbrellas, sunshades, whips, riding-crops and parts thereof; prepared feathkrs and articles made therewith; artificial flowers; articles of human hair; fans  chap'br 64footwear, qtlitets (li~d the like; patts of such at'hc&'s notes 1 tbia chapter does not cover: (a) footwear, without applied soles, knitted or crocheted (chapter so) 20 of' of other textile fabl'ic (t:xcept felt or bonded fibre fabric) (chapter 82); (b) old footwear falling within heading no 6301; (c) articles of asbestos (chapter 68); (d) orthopaedic footwear or other orthopaedic appliances, thereof (headin, no 9019); or or parts 25 (e) toy and ikatin, boots with skates attached (chltpter 97) 2 in this chapter, "parts" is to be taken not to include pels, boqt protectors, eyelets, boot books, buckles ornaments, braid, laces, pompons or other trim minis (which are to be clauifted in their appropriate hedinp) or buttons or other loads falling within heading no 9b01/02 rate of duty sub-hcadinl no and dcscription of anicle standard uk other preferen-,ialareas dw1ition when rafc~ of duty arc protective 35 64'01/06 pootwear all,orta, of any material of ally material except abeatos or met"; pitcl'll, spat, jeainp thereof headgear and pg,t'ui thereof 4s non: this cbaptr dot's not cover: (0) old bead, •• r fallin, within headina no 6301; (h) hair nets of human hair (chapter 87): ("~) asbestos headgear (chapter 68); or (cj) dolls' hats or other toy hats, or carnival articles of chapter 81  _--------_--__-rate of duly 5 heading no sub-headin, no and description of attic:le standard u,k dwatiod when rates of duty atet protective other jireferenrial arells (2) (4) (6) )0 65' 01/07 headaear and parts thereof including hauneta, ,   umbrella, bunjl/lade, walking-tick, whip, ruung-crop' cmdj)cirt thfl'eo: non:s i :" 1 this chapter does not cover:(11) measure walking-stl!"ks or the like (headld, no 90' 16); (b) firearm-sticks, aword-sticks loaded walkin, sticks 01' the llke (chapter 93); or (c) goods falling within chapter 97 (for example, toy umbrellas and to), 20 sunshades) 2 this chapter does not apply to pslis, tl'immings or accessories of textile material, nor to covers, ta58els, thongs, umbrella cases or the like, of any material, such goods imported with, but not fitted to, articles falling within this chapter are to be classifted separately and are not to be treated 8r formln, part ot those 25 articles - - ---,---_  _--_-_----- -----__- -----~~ rate of duty sub-beading no and description of article heading no standard vk duration wiled rate1i other ofchlty prefcrenan prodalareas tectift 30 _  --  _-_  - --(2) (5) (6) (x) (3) 35 prepared feothf'rs and down and artide m4de of feathef" or of down; ar'~l flowers; articler of ilum4n fwdf'; fam note 40 this chapter does n'ot covet': (a) stra'lriing cloth (heading no 5916/17); (b) floral mow of lace, ot embroidery or other textile fabric (seetiml xl); (c) footwear (ch1lpter 84); (d) headlear (chapter 85); 45 (e) feather dulters, powder-pu1'ls or hair sieves (chapter 98); (f) ton, 'porta requilltes or carnival articles (chapter 87); (q) goods (fur example bedding) in whit'h feathers or down ('onl'tituie only fillin, or padding; " (it) ,articles of apparel aurl a(~cesiqrie& tbereto in which feathers or down eonlltitute no more than mere trimming or paddin~; (i;) artirles of glas!! (chapter 70); or 5 (k) artificial ftowers ,foliage nr fruit of pottery stone metal, wood, or other materials, obtained in one piece by moulding, forging, carving, stamp-'in, or oth'er process, 01' ('onslsting of parts a!l!lembled otherwire than by binding, glueing or similar methods ~g no suo-heading no and description of article rateof duty duration 10 wh,n rate~ standard uk of duty ire protective other preferential area~ 15 20 skins and other part~ of birds with t1aeir featbers or down; prepared feathers and down and li,tic1e~ made of feathers or of down; artificial ftowen; human or animal hair, worked; articles of hu1ll!l1 hair; wigs and the like, and anim:!1 hair prepared for ulle in makil\g them; fans (non-mechanical) 25  section xiil~ "  ,  ,~j\tjclls of stone, of plaster, of cement, of asbestos, of mica and of similar materials; ceramic products; glass and glasswarechapnla 68 30 'articles of stone, of plcuter, of cement, of cubetoll, of mica and of similar materials j,j non: this chapter does not cover: (a) goods falling within chapter 25; (b) coated tlr impregnated paper fauina with1n chapter 48 (for example, 3s paper coated with mica powder or graphite, bituministd or asphalted paper) ; (c) coated or impregnated textile fabric falling within chaptpr 511 (for example, mica-coated fabric, bituminised or asphalted fabric); i :j'article!l falling within chapter 71; , (e) tooll or parts of tooll, falling within chapter 82; (fl llthographic stones of heading no 84' 34; {g) electricai insulators or tlttings of in&ulatil1g materlal fallin, within }jead,ing, no  85' ,18 /27 ; (h) dental burrs (heading no 90' 17/18); (ii) g'>ods ~alling within chapter 91 (for example, clocks, and dock (:'lisel); (ie) articles tallir~i within chapter 9~; , 0)  toys, ,ames or gpolis i'equisiteo; (chaptel' 97):  (m) oods fallin, within headini& no~ 98: 01/02 ~xampl~ • buttonr, 8late pencils or drawing slates); 01' and \lr'0l1/09 (tor (n) workr; of art, collectors' piecei' nr antiques (chapter 99) ---__------standard uk oilier 5 headjn~ nil suh-hcading no and description lf article rate of duty duration whcn rates of dut~' are pro-)0 preferential arells tective (i) (6) 15 20 articles of natural or artificial slone, of agglomerated nalllral or artificial abruives, of plastering material, of cement, of conc,·ctr of asbeatllj, of asbestos-cement or celluloae fibre-cement, or of micll; articles of vegetable materials agglomerated with mineral binders; mineral wools j expanded mineral materiah; articles of other mineral substlillces, not elsewhere specified or included i) noi e1kcwhcre specified 60 0 " 25 30 r 2) grinding stones grinding wheels and the like, of natural 8tone, of agglomerated natural or artificial abrasives, and seg111cnts or other finishccl parts of such stones and wheels but excluding hand polish_ ing stones whl'!stones, oilstones, and hones  caaptdi 89 ceramic p1'oducts notesi-the headings of this chapter are to be taken to applyonly to ceramic products  which have been flred after shapt,, headtnp nos, "mige, 8t;gf and 6910114 are to be taken to apply only to such products other than heat-wulatlng ~s and refractory goods, 40 2 this chapter does not cover: (a) good~ falling within chapter 71 (fur example, imitatton jewellery); (b) ('ermetsfalling within chapter 81; (c) electrical 'insulators or fittings of in8u lating material fallinr within heading no 85'18/27; (d) artificial teeth (heading no, 9o·l9); (e) ,~s falling within chapter 91 (for example, cloclu and clock cases) ; (i> toys, games or sports requisites (chapter 97); (g) smoking pipes buttons or othe!, articles talling w1hin chapter q8; so or (h) ol"i~inal statuary, collectors' pieces or antiques (chapter 91) maclin, no sub-headinj no and description (if rate of duty duradon article ----------- when rat standard u k other oe clul7 are pro-preferential areaw teetift s 69'or/oz heat-insulating bricks, blocks, tiles and other heat-inwulating goods of infusorial earths, of kiesdauhr, of siliceous fossil meal or o( similar siliceous earths; refractory bricb, blocks, tiles and similar refl'lctory con9tructinnul goods  other refracrory gouds (for example, retorts, crucibles mu1ftes, nozzln plug5 supports, cupels, tuber, pipes, shealh~ r)'id rod!)   69'04/°8 building bricb, rooling lileli hearth and wall tiks and other coilatructionpl ~oodsj piping, conduits and gutlermg (including anrles, bends and similar fitting5) laboratory, chemical or industrial wares; trouglu, tubs and similar receptacles of a kind uscj in acriculture; potl, jars and simuar arti-- of a kind commonly used for the conveyanee or pactinl of loads other articles including sanitary fittings, tableware aold domesticware  ciiap'l'd 70 gl4is and gwaware no'i'efi1 thta chapter does not cover: (a) ceramic enamels (heading n<l 32'04/12): (b)" ii'x>ds falling within chapter 71 (fol' example, imitation jewellery); (c) electrical insulators or fittings of insulatin, material fallin, within heading no 85: 18/27; ~ (it) hypodermic ayrinces, artiftdal eyea, thermometers, 1terometera, hydrometers, optlcaljly worked optleal element, or oth artiel fallin, within chapter 90; (e) toys, ,ames, sporta requisites, christmu tree ornaments or otber article tallins within chapter 97 (excluding ,la eyer without meehanltnl , tor dolls or for other articles of that chapter); or (f) buttons, fttted vacuum ftasks, complete scent or similar sprays or other articles fallin, within chapter 98 2 for the purposes of the schedule "glas,," is to be taken to extend to fused quartz and fused sllica $0 )f,'l,ling sub-headinl no and description of rate of duty article hading no | sub-hea4ial                           | no          ||---------------------------------------|--------------|| and                                   |              || descriplioll                          | of           || rate                                  |              || of                                    |              || duty                                  |              || duration                              |              || ittic:le                              | ::--:--      || when                                  |              || rate                                 |              || standard                              | u k        || other                                 |              || of                                    | duty         || l'releren-                            |              || protec-                               |              || s                                     |              || tial areas                            |              || tive                                  |              || (i)                                   |              || (;i)                                  |              || (3)                                   |              || (5)                                   |              || (6)                                   |              || ftaab,                                |              || iutic1c1;                             |              || uf                                    |              || stationery,                           |              || illu-                                 |              || 70                                    | '01/16       || -gorrld                              |              || 10                                    |              || ~inatinl                              |              || giisiware,                            |              || optical                               |              || element~                              |              || ot                                    |              || lla1                                 |              || not                                   |              || optically                             |              || worked                                |              || nor                                   |              || of                                    |              || optical                               |              || "ian,                                |              || clock                                 |              || and watch                             |              || gla                                | and          || bricks                               |              || tiles                                |              || slab8                                 | an           || d                                     |              || similar                               |              || articles                              |              || of·a                                  |              || kird                                 |              || common-                               |              || l~'                                   |              || used                                  |              || in huilding                           |              || loon'                                |              || ,0                                    |              || 70'                                   |              || 17/1'                                 |              || is                                    |              || labontory,                            |              || hygienic and pluuma-                  |              || ~'cutical                             |              || ,lassware, whether or                 |              || not                                   |              || graduated                             |              || of                                    |              || calibrated:                           |              || glass                                 |              || arnpoulea; optical glass              | al:          || d                                     |              || ele-                                  |              || ments                                 |              || of                                    |              || optical alass, other                  |              || than                                  |              || llptically worked                     |              || elemenls;                             |              || blanks                                |              || for                                   |              || correcth'e spectacle:                 | (ensen       || 20                                    |              || glass                                 |              || belids,                               |              || imitaliol pearls,                    |              || imita-                                |              || tion                                  |              || precious                              |              || and                                   |              || semi-precious                         |              || 3                                     |              || 0                                     |              || ~tones,                               |              || aud                                   |              || similar                               |              || tal:cy                                |              || or                                    |              || decora-                               |              || rive                                  |              || ilauwam                              |              || and                                   |              || articltll                             |              || of                                    |              || alauwue                               |              || mede                                 |              || therefrom;                            | glass        || cuba                                  | and          || decorative purposcl; artificial eyes, |              || of                                    |              || ajaaa,                                |              || exduding                              | those        || by                                    |              || humans;                               |              || ornaments                             | and          || other                                 |              || fancy                                 |              || article,                              |              || of                                    |              || lampworkt>d                         |              || jlasl;                                |              || ajal'lraim                            | (balloitini) || glas                                 |              || fibre (includine                      |              || wool),                                |              || ),lirn5,                              |              || fabric!!,                             |              || and                                   |              || articles                              | mde         || from                                  |              || 35                                    |              || 'to'll                                |              || other                                 | arriclcli    || ioc"                                  |              || "                                    |              | section xiv pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery; coin chapter 71l-'earl$, precious and semi-precious stones, pl'ecious metals, l'olled [jl'eciotloll metals, and articles thereof; imitation jewellery 1 subject to note 1 (a) to section vi and ex('ept lis provided be 1'0 w , all arti-45 cles consisting wholly or partly: (n) of pearls 01' of precious 01' semi-precious stones (natural, synthetic, or reconstructed): 01' ( b) ot precious metal or of rolled precious metal 'i1'e t'o be classifled w'ithin thi-!; chapter and not within any other chapter ,so 2, this chapter does not cover: (el) amalgams uf precious metal, and colloidal precious metal (chapter 28); (b) ·terile 8w'gieal suture materials, dental fillings and other goods falling in chapter 30; (c) goods falling within chapter 32 (for example, lwitres); (d) handbag and other artides falling within chapter 42; () ,ood at chapter 43; (i> goods falling within section xi (textiles and textile articles);  (~) fo'otwear (chapter 64) and headgear (chaptei" -85) ;" (h) umbrellas, walking-sticks and other articles fauina within chapter 66; (ij) fa~s and hand screens of chapter 67; {k) coin (chapter 72 or 99); (l) abrasive goods falling within chapter 68 or h2, containing dust or 5 powder of precious or semi-precious stones (natural or synthetic); goods of chapter 82· with a working part 01 precious or semi-precious (i'toj)es (natural, synthetic or reconstructed) on ii support of baae metal; machinery, mechanical appliances and electrical goods, lind parts thereof, falling within 10 section xvi, not being such articles wholly of precious or st'mi-pl'ecious smnes (natural, synthetic or reconstructed): (m) goods falling within chaptt:1" 90, 91 or 92 (scientific instrulilentll, clocks and wawhes, or musical instruments); (11) arms or parts thereof (chapter 93); 15 (0) articles covered by note 2 to chapter 97; (p) articlell talling within chapter 98 other than buttons, studs, cuff: links, combs, hair-slides and the like; 'or (headmg (heading 20 (q) ori&inal sculptures and statuary and collectors' piec'es no, 99'04/05) and antiques of an age exceedini one hundred)'urs no 99' 06) other than pearls or precious or semi~preciou9stoftes 3 (a) "pearls" is to be taken to include cultured pearle (b) "precious metal" meallll silver, mold, platinum and other metals of the platinum group, namely, iridium, osmium, palladlum, rhodium and ruthenium 4 for the purposes of this chapter, any alloy (including a sintered mixture) 2s containing precious metal is to be treated as an alloy at preciou8 metal if, and only if, anyone precious metal constitutes as much as two per cent, by weight, or the alloy alloys of precious metal are to be elassifled according to the following ruler: (a) an alloy ("ontaining two per (-ent or more, by weight, of platinum is 30 to be treated only as an alloy ~f platinum: (b) an alloy containing two pel' cent or more, by weiaht, of 'gold but no platinum, 01' less than two per cent" by weight, of platinum, is to be treated only as an alloy of gold: (c) other alloys containing two per cent 01' more, by weighl vi silvcr 35 are to be treated as alloy ofsiiver  for the purposes of this note, metaia of the platinum group are to be reiarded as one metal and are to be treated as th'ough they were plllt'inurn 5 except where the l'olltext otherwise requires, iiny rderence in these now 01' elaewhere in this schedule to precious metal 01' to any particular predous 40 meial is to be taken to include a reference to alloys treated as alloys of precious metal or of the particular metal in 'accordance with note 4 abov~, but n'ot to rolled precious metal 01' to base metal 01' non-metals coated or plated with precious metal ~'  , 6, "rolled precious metal" means matenal made with ii basl' of' metal upon 4 'i one or more surfaces of which there is affixed by soldering, brazin& wel,ding hot--rolling or simllar mechanical means a covering ot precious metal this expression is also to be taken to cover base metal inlaid with precious metal' 7, (a) in heading no, 71'12/15, 'jewellery, goldmiths' imd silvcj"iimiths' waren and other iirticles of prec1'olls metal oj' rolled precious metal and parts thereor' does not cover artieles in which precious metal 01' rolled preeious metal is pre!!'ent ~~ as minor constituents only, such as minoi' fittings 01' minor ornamejltation (for example, monograms, lel'rules and rims), "articles consistln,ot, oi'im'orporating, pearl~ pj'ecililu~ 1)1' semi-pl'eclous mtone!' (natllj'al, !l)jnthet1c ol'l'econstl'ucted)" d~ not cover articles containing precious metal or rolled precious metal (other than as minor constituents) (b) for the purposes of this heading, "jewellery" means: 5 (i) any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings watch-chains, fobs, pendants, tie-pins, cuft'-links, dress-studs, religious o~ other medals and insignia); and 10 (ii) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes) (c) for the purposes of this heading, "goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisite and other articles of household, office or religious use 8 for the purposes of heading no 71: 16, "imitation jewellery" means articles is of jewellery within the meaning of paragraph (b) (i)ot note 7 above (but not including buttons, studs, cuff-links, dress combs, hair-slides' or the like of xeadidp nos 98' 01/02 and 98'12/14), not incorporating pearls, precious or emi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or rolled precious metal, and composed: 20 (a) wholly or partly of base metal, whether or not plated cious metal: or with pre-i,: (b) of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic material), no account being taken of materials (for example, necklace strings) used only for assembly 9 cases, boxes and similar containers imported with articles of· this chapter 25 are to be classified with such articles if they are of a kind normally sold therewith cases, boxes and similar containers imported separately are to be classifted under their appropriate headings ------ --~-- ---------sub-heading no and description of article heading 30 no standard rate of duty duration when uk other rates of preferduty are entia! protective j areas (3) ---------------- " (2) (4) (5) (6) 3s (i) pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung ror collvenience of transport): (i) real pearls, raw or unworked 40 ~~ (2) cult ured pearls, raw or ullworked 40~~ (3) real and cultured pearls worked 60% 71'02 45 precious and semi-precious stolle~, unworkcd, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) : (i) emeralds, sapphires and rubies, unworkcd or uncut so (2) diamonds, unworked or uncut, including sawn diamonds which require further cutting or raceing, but excluding industrial diamonds s5 hcadina sub-headilla no and description of rate of duty no nick (3) industrial diamond 71 '03 -41u (4) precious and semi-precious tones not elsewhere pecified, unworked (5) prec1aus and aemi-precioue tones, cut or othenriae worked synthetic or recoastructed prec:joua or semi-precious atones, unwoltcd, art er otherwise worked, but neit ftlollllted, 1et 'or ,tnidi (alcept unpaded !ltones temporarily stnlnl fdr convenience of transport)  | oust              | and                  | powder             ||-------------------|----------------------|--------------------|| tie               |                      |                    || preciou,          |                      |                    || or                | temi-precious stones |                    || 71'os/11          |                      |                    || precious metals,  |                      |                    || namely, silver   |                      |                    || gold              |                      |                    || and               |                      |                    || platinum          |                      |                    || and               |                      |                    || other             |                      |                    || metals            |                      |                    || of                |                      |                    || the               | platinum             |                    || group            |                      |                    || rolled            |                      |                    || precious          |                      |                    || metals, silver    |                      |                    || ,ilt              |                      |                    || and               | plati-               |                    || n'urn             |                      |                    || pllted ibid       |                      |                    || or                |                      |                    || mer,             |                      |                    || un-               |                      |                    || wrought           | or                   | semi-manufactured; || jewellers'        |                      |                    || 'sweepinga        |                      |                    || arid              |                      |                    || other             |                      |                    || waste             |                      |                    || anll              |                      |                    || ta'sp             |                      |                    || of                |                      |                    || precioul1llel1ll: |                      |                    |(i) not elsewhere pecified 7113/15 (2) platinum and other metal of the platinum group jewellery, goldsmiths' and silversmiths' wuea and othet articles, of precious metal or rolled preciou'l metal, and parts thereof; articles consisting 'of, or incorporating, pearls, precious or semi-precious stor:es (natural, synthetic or reconstructed) 100% imitation jewellery 100% 71'16  cbapftr '12 colnthis chapter does not cover collectors' piecea (undin, ne 99' 04/05) headina no sub-heading no and description of article duration wbenrlltel of duty arepro-so tect1vc standard u it other preferential 'arae - __  _---_  _-----__------(i) (2) (5) (6) 72·01 coin: (i) not elsewhere specified (2) current coin'i of the government 0f india i _---j:-' ,- - __ -  _-_  _______  __________ _  _______ _  ib(ltjon xv " base metals and articles of base metalnotes 1 this section does not cov(:r: 5 (4) p~~d pa'int, inks or other products with a bula of metallic ftakes or powder falling within heading no 32'0'112 or 32'13; (b) ferro-cerium or 'other pyrophoria alloys (chapter 36); (e) headeoar or parte thereof falling within chapter 65; 10 (4) frames or parta of umbrellas, sunhade walkin-stie~ or of other ankles, falling within chapter 66; , (e) goods falling within chapter 71 (for example, precious metal 110)'1 rolled preclou metal and imitation jewellery); , (i> articles falling within section xv! (machinery mechanical appliancea and electrical goods); , 15 «(1) usembjed railway or tramway track (head'ing no 86'10) or other art'l,c;les ~alpn, within section xvii (vehicles, hif>s and boats, aircraft); (h) instruments or apparatus of base metal of a kiad falun, within sec, tion xviii, including clock and watch springs; , , 20 (ij) lead shot prepared for ammunition (chapter 93) or other articles talling within sectilln xix (arms and ammun"tion); (k) articles falling within chapter 94 (furniture and matters supportl); (l) hand sieves (chapter 96); (m) articles talling within chapter 97 (toys, games and sports' tequisites); or 25 (n) buttons, pens, pencil-holders, pen nlbs or other articles talung within chapter 98  2 throughout this schedule, "parts of general use" means: (a) goods described in headings nos 73'20, 73'25, 73'26, 73'29, 73'31 and 7332 and similar goods of other base metals; 30 (b) springs and leaves for springs, of base metal, other than clock anel watch springs (chapter 91); and (e) goods described in sub-heading no 83'01/15(1) in chapters 73 to 82, parts of general use as defined above will be c18isi~ed under the 'above mentioned headings 01' sub-headings and nm under the headinp 35 applicable to the complete l1rticle of which they may be parts this does not, however, apply to specialised parts of chains of iron or steel or copper subject to the! preceding paragraph and the note to chapter 83, the ~ in chapters 73 to 81 are to be t'akcn not to apply to any goods falling within chapter 82 or 83 40 3 classification of alloys: (a) an alloy of b:tse metals containing more than 10 per cent" by weight of nickel is to be classified as an alloy of nickel, except in the case 'of an allay in which iron predominates by weight over each of the other metall; (b) ferro-alloys and master alloys (as defined in chapte1'l 11 and '14, 45 are to be classified under headings nos 73'02 and 7"01/02, respectively; (e) any other auoy of base metals is to qe claasified  an alloy of the metal which predominates by weiiht over each of the other metala; (d) an alloy, not being a terro-alloy or - dj,4iter alloy, <"ompoeed of bue metals of this section and of elements not falling within this section is to be treated as an alloy of base metals at this section if the total weight of such metals equals or exceeds the total weight of the other elements present; (e) in this section, "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting 4 unless the context otherwise requires, any reference in this schedule to 5 a base metal is to be taken to include a reference to alloys which, by virtue of note 3 above, are to be cl8'3sified as auoys of that metal 5 classification of composite articles: except where the headings otherwise require, articles of base metal including articles at mixed materials treated as articles at base metal under ie the interpretative rules) contain"!ng two or more base meta~s are to be treated as articles of the base metal predominating by weight for this purpose; (a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and is (b) an alloy 'is regarded as being entirely composed of that metal os an alloy of which, by virtue of note 3 it is classified 6 for the purposes of this section, "waste and scrap" meana wate and scrap metal 8t only for the recovery of metal or for use in the manufacture of chemicals 20  charn:a '13 iron and steel and articles thereofn0tb8 1 in this chapter, the following expressions have the meanings hereby assijned to them: 25 (a) pig iron and cast iron (heading no 7301): a ferrous product containing, by weight, ]9 per cent or more of carbon, and which may contain one or more of the following elements within the weight limits specified: less than 15 per cent phosphorus, not more than 8 per cent silicon, not more than 6 per cent manganese, nc't 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 35 (for e:lnlmple, nickel, copper, aluminium, titanium, vanadium, molybdenum)  however, the ferrous alloys known a8 "non-distorting tool steels" containing, by weight, l' 9 per cent or more of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate 40 headings; (b) spiegeleisen (heading no 73' 01): a ferrous product containing, by weight, more than 6 per cent but not more than 30 per cent of manganese and otherwise conforming to the specification at (a) above; 45 ( c) ferro-alloys (heading no 73 02) : alloy!! of iron which are not usefully malleable and are commonly ued as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together: 50 more than 8 per cent of silicon, or more than 30 per cent of manganese, or more than 30 per cent of chromium, or more than 40 per cent of tungsten, or a total of more than 10 per cent of other alloy elements (aluminium, titanium, vanadium, molybdenum, niobium or other element! except copper), and ~hich do not contain, by weight, more than 90 per cent (92 per cent 10 the case of ferro-alloys containing manganese but no silicon or 96 per cent in the case of ferro-alloys containing silicon) of non-ferrous alloy elements; (d) alloy steel (heading no 7315): steel containing, by weight, one or more elements in the following 10 proportions: or more than 2 per cent of manganese and silicon, taken together, is 200 per cent or more of manganese, or 200 per cent or more of silicon, or 050 per cent or more of nickel, or 050 per cent or more of chromium, or 010 per cent or more of molybdenum, or 20 o 10 per cent or more of vanadium, or 030 per cent or more of tungsten, or 030 per cent or more of cobalt, or 030 per cent or more of aluminium, or 040 per cent or more of copper, or 010 per cent or more of lead, or 012 per cent or more of phosphorus, or 010 per cent or more of sulphur, or 020 per cent or more of phosphorus and sulphur, taken together, or 010 per cent or more of other elements, taken separately (e) high carbon steel (heading no 73~ 15): 30 steel containing, by weight, not less than 0: 60 per cent of carbon and having a content, by weight, less than 004 per cent of phosphorus and sulphur taken separately and less than 007 per cent ot thele elements taken together; (1) puddled bars and pilings (heading no 73' 06/07): products for rolling, forging or re-melting obtained either: 35 (i) by shingling balls or puddled iron to remove the slag aris ing during puddling, or (ii) by roughly welding together by means ot hot-rollin" packets 01 scrap iron or steel or puddled iron; «(i) ingots (heading no 73' 06/07): products for rolling or forging obtained by casting into moulds; (h) blooms and billets (heading no 73'06/07): semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 square millimetres and of such dimensions that 4s the thickness exceeds one-quarter of the width; (i;) slabs and sheet bars (including tinplate bars) (head!ne no 7306/07) : semi-flnished products of rectangular section, of a thickness not jess than 6 millimetres, of a width not less than 150 millimetres and 50 of such dimensions that the thickness does not exceed one-quarter of the width; (k) colla for re-rolun (budin, no 18-08): coiled semi-finished hot-rolled produ~ of rect~~ar section, not less than 15 mulimetres thick, of a width exceeding 500 mi11imetrea and of a weight ot not le!s than 600 kilograms per piece; <i) universal plates (heading no 73'09): , products of rectangular section, hot-rolled len,thwiae in a cloaed box 01' univenai mill, of a thickness exceedin, 5 millimetrel but not exceeding 100 millimetres, and of a width exceeding 150 milllmetres but not exceeding 1,200 millimetres; (m) hoop and strip (heading no 73'12): 10 i'oued products with sheared or unsheared edges, of rectangular sec lion, of a thicknevi not exceeding 6 millimetres, of width not exceeding 500 millimetres and of such dimensions that the thickness does not exceed one-tenth of the width, in straight strips, coils or flattened coils; 15 (n) sheets and plates (heading no 73'13): rolled products [other than coils for j'e-rolling u defined in paragraph (k) above] of any thickness and, i! in rectangles, of a width exceeding 500 millim  tres heading no 7313 is to be taken to apply inter alia to iiheets or 20 plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby umme the character of articles or of products {alung within other headings; (0) wire (heading no 73'14): cold-drawn products ol solid section of any crosl-eectional shape, of which no cross-sectional dimension exceeds 13 milumetres in the cue of headings nos 73·25, 73'26 and 73'27/28, however, 'wire' is deemed to include rolled products of the same dimensions; (p) bars and rolb oneluding wire rod) (heading no 73'10): 30 products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (i), (m), (n) and (0) above, and which have cl'osi-li8ctiona in the shape of circles, 8881denli 01 circles, avail, iior:el triangles, rectangles, hexagons, octagons or quadrilaterals with only two sid~s parallel and the other aide equal 35 the expression also includes concrete reinforcing bars which apart from minor indentatloll's, flanges, grooves or other deformations produced durin the folung process correspond to the above definitiod; (q) hollow mining drill steel (heading no 73: 10): steel hollow bars of any cross-section, suitable for mining drills, of 40 which the greatest external dimension cxc~eds 15 millimetre but doetj not exceed 50 millimeh'es, and of which the greatest lftternal dimension does not exceed one-third of the greatest external dimension other >steel hollow bars are to be treated as fallln wlthld beading no 73'17/19; 45 (r) angles, shape!! and liectlolls (heading no 73·11); productj, other than tl~ose falling within heading no 73·18, which do not conform to the entirety of any of the definitions (ll), (t;l (k), (l), (m), (7&) and (0) above, and which do not have groll-sections in the form of circles, segments of circles, ovals, isosceles trianalee, rec- so tangles, hexagom, octagoll'3 or quadrilaterals with only two sides parauel and the other two sides equal and which are not hollow 2 headinp nos 73·06/07 to 73'14 are to be takf," not to apply to joods of alloy or high carbon steel (heading no 7315) s iron and steel products of the kind described in any ot the headi1ll6 noi 73' 06/07 to 73~ 15 inclusive, clad with another ferrous metal, are to be claaj-fied al products of the ferrous metal predominating ,by wei8ht 4, iron obtained by electrolytic depooition is classified according to its form 5 and dimension~ with the corresponding products obtained by other processes, ------------------------------- -----------hlflling ne sub-healing no an:i description of article rate of duty duratiop ,----------- wben fttts standard 10 of duty ~~ uk, other ~fer­ential area, (i) (2) (6) (5) 73'01 pig iron, cast iron an:! spieseleisen, in pigs, blocks, hunps and similar forms 40% 15 ferro-alloys 40% 73'02 73'03/05 scrap, waste menl, snot and anjular grit (whether or not araded); wire pellets, iron or steel powders; sponge iron or sleel , _ _ 40% 20 i3'06/07 2s i~uddled bars, pilin,s, ingots, blocks, lumps and similar forms, blooms, billets, ,labs and sheet ban (including tinplate ban), or iron or steel; pieces roughly shaped by forgin  , of ironoratcel: (i) notelsewhere specified 40% (2) pieces roughly shaped by (ol'ling ofiran oratee! -  , 60% iron or steel coils for re-rolling 3073'08 universal plates aciran or steel 73-09 73' 10 35 ban and rods (includin', wire roo), ori ~on or steel, hot-rolled, forled, extruded, cold formed or c?ldfinished (inclujing prcculonmade); hollow mininl drillstee)  73- ii angles, shapes and sections, of iron or steel, hot-rolled, for,ed, extruded, col j-formed or cold-fimshed; sheet piunl of iron or steel, whether or rot urilled, punched or maje from assembled clements 73'u hoop and strip of iron er ~teel, hotrolled or colj-roucd , , 45 73'13 sheets and plates, of iron or 8teel hot-rolled or coij-roned: (j) not elsewhere specified (2) tinnc:i sheets and plates iron or steel wire, whether or not coated, but not insulated , alloy steel and hijrh carb'on teelin the forms mentioned in headings nos, 73'06/07 to 73' 14 : 55 (i) not elsewhere specified , rat, ofdu~  ,bicbwoolld be applicable bad the 'imported artie), been made from steel othtr~ ,doy steel or blab carbon ateel | heldina                                | '                          ||----------------------------------------|----------------------------|| sub-headina no and description        |                            || of                                     | rate                       || duration                               |                            || no,                                    |                            || article                                |                            || wbenrates                              |                            || standard                               |                            || uk,                                   |                            || other                                  |                            || of                                     |                            || duty                                   |                            || prefer-                                |                            || are                                    |                            || pro-                                   |                            || ential                                 |                            || tectlve                                |                            || s                                      |                            || areu                                   |                            || (i)                                    |                            || (a)                                    |                            || (3)                                    |                            || (4)                                    |                            || (s)                                    |                            || (6)                                    |                            || 73'                                    |                            ||                                        | i                          || s                                      |                            || (a)                                    |                            || hish                                   |                            || carbon steel                           | strip                      || 60%                                    |                            || -t:orfiil                             |                            || ness                                   | o·                         || rniuim~tre                             |                            || or less                                | -                          || so%                                    |                            || (3) coils for                          | re-rollinl,                || plates,                                |                            || of                                     | stainless steel            || 10                                     |                            || (4) grain-oriented electrical          |                            || steel                                  |                            || sheetaand                             |                            || strip                                  | ,                          || 40%                                    |                            || 73                                    | 16                         || railwar                                | and                        || tramway                                |                            || track                                  |                            || cods-                                  |                            || tructlon material                      | of                         || is                                     |                            || the                                    | folluwinl:                 || nib,                                   |                            || check-rails,                           |                            || switch blades, crossin                 |                            ||                                      | (or                        || ~                                      |                            || crossilll pieces, point rods,          |                            || raila, sleepers, filh plates,          |                            || c:bain,                                |                            || chair                                  |                            || wedfcl"                                |                            || lole                                   |                            || ~latel                                 |                            || (bue                                   |                            || 20                                     |                            || plates), rai                           |                            || c~~                                    |                            || ates, ties                             |                            || and                                    |                            || other                                  |                            || materi                                 |                            || i                                      |                            || iaed for                               |                            || i                                      |                            || oin-                                   |                            || 40%                                    |                            || in,                                    | or                         || rai                                    |                            || s                                      | -                          || 73"                                    | 17/19                      || tubes                                  |                            || and                                    |                            || pipes and blanks there-                |                            || for,                                   |                            || ofiron                                 | or                         || (i)                                    |                            || not                                    | elsewhere specified        || 60%                                    |                            || 2s                                     |                            || (2)                                    | drulinl                    || and                                    |                            || pipebmd                                |                            || blanks therefor                        |                            || 40%                                    |                            || (3)                                    |                            || tubes                                  | and                        || callinl wit                            |                            || headinl                                | no                        || 30                                     |                            || 84'01/02                               |                            || and blanks                             | there-                     || for                                    |                            || 40%                                    |                            || (4)                                    | tubes                      || lined                                  | with                       || material,                              |                            || buch                                   | as gills, rubber           || 3s                                     |                            || and                                    | plastic,                   || 40%                                    |                            || 73'20                                  |                            || tube                                   | and                        || cipc                                   |                            || fittin,s                               | (for example,              || joints,el                              |                            || owl,                                   | unionsand                  || of                                     | iron                       || 60~                                    |                            || 73'21                                  |                            || structures, complete                   |                            || or                                     | incomplete,                || 4                                      |                            || 0                                      |                            || whether                                | or                         || and                                    |                            || pans                                   | of                         || hanaars and other                      |                            || buddinp,                               | brid-                      || ges end bridle-sectionslock-gates   |                            || towers,                                | letnee masts               || 4s                                     |                            || frame-works, door and                  | window                     || frames, shutters, balustrades, pillars |                            || and columns),                          |                            || of                                     |                            || iron                                   | or                         || plates, strip, rods, angles, shapes,   |                            || sections,                              |                            || tubes                                  | and                        || pre-                                   |                            || pared for                              | use                        || orsteet,                               | ,                          || 40                                     |                            || %                                      |                            || so                                     |                            || 73' 22/23                              |                            || reservoirs, tanks, vatl, casks, drums, |                            || cans, boxes                            | and similar con-           || tainers for any material             |                            || of                                     | iron                       || or                                     |                            || steel                                 |                            || 60%                                    |                            || 73'24                                  |                            || compressed                             |                            || ,as                                    | cylindej'll and similar    || prebsure                               | containers                || 40%                                    |                            || ss                                     |                            ||                                       |                            || 73'2'                                  |                            || stroded wire, cables, cordage,         | roms,                      || plaited bands, alings                  |                            || and                                    |                            || the                                    |                            || ike,                                   |                            || of                                     | iron                       || 60                                     |                            || ing                                    | insulated electrfc cables, || 60%                                    |                            || 50%                                    |                            || 73'26                                  |                            || barbed iron                            | or                         || hoop                                   |                            || or                                     |                            || ,ingle ftat wire, barbed or            |                            |article dunti011 standard u k of duty pj'ecorare proendal areas | not,                                | and loosely twisted          | double                          ||-------------------------------------|------------------------------|---------------------------------|| ~ire,                               |                              |                                 || of                                  | kind used for fencing,      |                                 || of                                  |                              |                                 || iron                                | or                           | steel                           || iii                                 |                              |                                 || 3 -                                 |                              |                                 || 27/28                              |                              |                                 || ga~e,du_th,                         |                              |                                 || grill, neuing, fcncirg,            |                              |                                 || reinforcing                         |                              |                                 || fan                                 | ric) and                     | similar                         || iftlteriah,                         |                              |                                 || of                                  | iron or steel                |                                 || wire:                               |                              |                                 || expanded metal, of iron or          | steel"                       |                                 || 1)                                  | 13-                          | 29                              || chain and parts thereof, of iron    | or                           |                                 || teel:                              |                              |                                 || (i)                                 |                              |                                 || not                                 | elsewhere specified: _       |                                 || (a) moorins                         |                              |                                 || chain,                              |                              |                                 || 40%                                 |                              |                                 || anchors and grapnels                | ind                          | parts                           || thereof, of iron or steel           |                              |                                 || !                                   |                            |                                 || ~                                   |                              |                                 || _                                   |                              |                                 || nails, tacks,                       | stapler,                     | hook-nails,                     || 73'31                               |                              |                                 || ~c'oltugated                        |                              |                                 || nails, spiked cramps,               |                              |                                 || tuds,                              | spikes and drawing           |                                 || pins,1                              |                              |                                 || of                                  | iron                         | or                              || lrith                               |                              |                                 || heads of other materiels, but       |                              |                                 || not                                 | including such articles with |                                 || heads                               |                              |                                 || of                                  | copper                       |                                 || 60%                                 |                              |                                 || 73'3~                               |                              |                                 || 30                                  |                              |                                 || bolt~                               |                              |                                 || and nuts (including bolt ends       |                              |                                 || and screw studs), whether or        |                              |                                 || not                                 | threaded                     | or tapped, and                  || screws (including screw hooks and   |                              |                                 || screw rings), of iron or steel;     |                              |                                 || rivets, cotters, cotter-pins,       |                              |                                 || wesher~                             |                              |                                 || and spring washers                  | •                           | ofiron                          || 35                                  |                              |                                 || 73                                  | -33/40 -                     | other articles ofiron or steel: || 100%                                |                              |                                 || (i)                                 |                              |                                 || not                                 | elsewhere specifiedj        |                                 || (2)                                 |                              |                                 || springs and leaves for springs      |                              |                                 || 60%                                 |                              |                                 || (3) rough or semi-finished castings |                              |                                 || 60%                                 |                              |                                 || (4) semi-finished forgin,s          |                              |                                 || 60%                                 |                              |                                 | copper and articles thereofnotes i, for the purposes of heading no 7401/02, "master alloys" means alloy [except copper phosphide (pho~hor copper) containing more than 8 per cent, by 45 weight of phosphorus] of copper with other materials in any prop9rtion, not uaetull,- malleable and commonly used as raw material in the manut!leture of other alloys or as de-oxidants, de-sulphurising agents or for similar ullel in the metalluray of non· ferrous metals_ [copper phosphide (phosphor copper) containing more than 8 per ce~t bir so weight of phosphorus falls within chapter 28 and not within this chapter] 2 in this chapter, the following expressions have the meanings hereby assiped to them: (a) wire (heading no_ 74' 03): ss rolled, extruded ur drawn products of solid section of any crosssecttonal shape, of which no cross-sectional dimension exceeda i mlwmetres; (b) wrought bars, rods, angles, shapes and sections (heading no '14:01): rolled, extruded, drawn or forged products ot solid section, of which the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are ftat, have a thickness exceeding one-tenth of the width; a1ao cut or sintered products, of the same forms and dimensions, which have been , subsequently machined (otherwise than by simple trimming or de scaling);  (c) wrought plates, sheets and strip (heading no 74' 04/05): flat-ourfaced, wrought products (colled or not), of which the maximum cros-sectiona} dimension exceeds 6 millimetres and ot which the 10 thickness exceeds 0: 15 millimetre but does not exceed one-tenth of the width heading no 74' 04/05 is to be taken to apply inter cute to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polishor or coated, provided t;18t they do not thereby alllume the character of i' articles or of products falling wi~hin other headings 3, heading no '74' 07108 is to be taken to apply inter cllia to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled threaded, drilled, waisted, cone-shaped or finned heading no 7407/08 is to be taken to apply inter aua to tube and pipe ftttincs 20 which have been similarly treated heading no sub-heading no and description of rate of duty duration article ----·--------whm ntci 25 standard u k other ocduty precer-ire proential te(tive area (l) (5) (6) 74'oj!02 copper matte; unwrought copper (refined or not); copper waste and scrap; master alloys 40% 14'03 wrought bars, rods, angles, shapes and sections, of copper; corpc:r wire: (1) not elsewhere specific:d (l) bars, rods, angles, shapes, sections and wire of unalloyed c->pper 60% wrought plates, sheets, strip and foil, ofcoppcr 60% copper powders and flakes 60% tubes and pipes and blanks therefor, of copper; hollow bars of copper j tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper: (j) not elsewhere specified  (2) tubes and pipes and blankh therefor, and hollow hars, of nominal bore exc~-jing 19 mil/i· metres , other articles of copper  chapter 75 nickel and articles thereof no'l'es1 in this chapter, the following expressions have the mearun,s hereby assisnecl to them (a) wire heading no 75· 02) : rolled, extruded or drawn products of soud section of any cl'oss-aectional shape, of which no cross-sectional d1mension exceeds 6 mlllimetres (b) wrought bars, roads, angles, shapes and section~ (heading no 75· 02): 10 rolled, extruded, drawn or forged products of solid section of which the maximum cross-sectional dimension exceeds 6 millimetres and whlch, if they are flat, have a thickness exceeding one-tenth of the width; also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or descaling) ; (c) wrought plates, sheets and strip (heading no 75· 03):  flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 millimetres, and of which the thiekness does not exceed one-tenth of the width heading no 75: 03 is to be taken to apply inter atia to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelle'i, polished or coated, provided that they do not thereby assume the charactc~ of articles or of products falling within other headings 20 2 heading no 7504/06 is to be taken to apply inter alia to tuuc~ pipes hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned, ----_----__---heading no 25 duration when rates of duty are protccth'e sub-heading no, and deacription of rate of duty article ---_______ _ standard u k other preferential areas (i) (2) (3) (4) (5) (6) 30 1,'01 nicltel mattes, nickel speil' and otherinternlecuate products of dickel metauurgy; unwrought nickel (excluding electro-plating anodes) j nickel waste and scrap 40% 35 1"c~ wrought bars, rods, angles, ihapes and sections, ofnickelj nickel wire 60% 1,'03 wrought plates, aheets and itrip, of nickel; nickel foil; nickel powders and flakes 60% 401504/06 other articles of nickel 60% -------------------__---- chai'ter 76 aluminium and articles the-reof notes1, in this chapter, the following expressions have the meanings hereby a;;signed scalin,) ; (a) wire (heading no 76' 02): so rolled, extruded or drawn products 'of solid section of any crosssectional shape, of which no cross-sectional dimension exceeds 8 millimetres ; (b) wrought bars, rods, angles, shapes and sections (heading no 76' 02>: rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mill!metres and whkh if tmi  _ ftat, have a thkknes exceedidi one-tenth of the width; 1~ cut or sintered products, of the same forma and diinensiona, which hen _ sudsequently machined (otherwise than by simple trimmina er de-sealin;) ; (c) wrou,ht plates, sheets and strip (headin, no 76:03/04): flat-surfaqed, wrouiht products (coiled or not) of whieh the maximum eroii-rctional dimension exceeds 6 millimetres, and of which the thkkneu  exceeds o' 20 millimetre but does not exceed one-tentb of the width heading :no 78' 03/04 is to be taken to apply inter alia to such products, ~er of not cut to shape, perforated, corruiated ribbed, channelled, 10 pqusbid or coated provided that they do not thereby assume the character of  articles or of pnxiucts fallin, within other heading:; ib~dit1 no 76' 06/07 is to be taken to apply inte, alia to tubes, pipe and lldl1ow'1snawhieh have been polished or coated, or which have been shaped or ftrti'd, iiueh  bent, ('oiled, threaded, drilled, waiated cone-shaped or finned; is alio to tube and p1pe llttinib which have been aimiiarly treated 1>uration when rates' sub-la_in, no and description of article rate of duty helldisl no ofdu~ are pro-20 lective standard ' u k 'j other preferential areal unwfouiht aluminium; alwninium wate and acrap: (i) not eltewhere specified 40% 31-12- i!=i71 30 (3) ullalloyed aluminium in any : icil'ude form, includin, inlot, blocb, iiba, billets, wire ban, shotl and pelletl  30%  ,'·oa wroulht barl, rodl, angles, sha~ add sections of aluminntt; a u-illinium wire 60% "'01/04 wrouaht platts, sheeta, and strip of ,,' aluminium; aluminium foil : 35 (i) not tljewhere lpecified 60% 31-1~19'11 (2) "rou,ht plates, sheeta, strip n4 foil, of unalloyed alununiunt 27i% ,6· os aiumwium powder and ftakea 60% ,"·06/07 40 tubes and pipes and blanb therefor, of ~njum; hollow ban of a)u-pl~ilil1; tube and c!: fittip, (ii ']tample, joinn, el ,iockeu f!and ftanaes), of aluminium iso % other articles of aluminium 60%  5 _- --------_ ------76·01/16 -----  magnaium and bervlhum ilrei anicle thereof~ su\l-hcdidi no idd deafptiod of article rate ofdutr t standard 5 uk: jlaradon wbenrates of dul)'lre protectiyc other pre&nntialaru (t) (2) (3) (5) (4) (6) 77'01/03 10 11·04 ~ium unwrou&hl or wroqht aiid articles of mqneaium  40 % betrlliwn unwrought or wfotliht, aq4 articloa of bcrjllium 40%  cjiai>tim 78 lead and articles thereof nan:sis 1 in this chapter the following expressions have the meanings hereby assigned to them: (a) wrought ban, rods, angles, shapes and sections (heading no 'la- 021(8) : 20 rolled, extruded, drawn or forged, products of solid section of whicll the maximum erou-sectional dimension exceeds e milumetree and which, if they are ftat, have a thickness exceeding one-tenth of the width; allo cut or sintered products, of the same forms and dimensions, which have bhn subsequently machined (otherwise than by simple trimming 2s or de-tcttung); (b) wrought plates, sheets and strip (heading no 78' 02/(8) : flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 millimetres, of which the thickness does not exceed one tenth of the width, and which are of 30 a weight exceeding 1,700 grams per square metre this heading is to be taken to apply inter aua to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, poliahed or coated, provided that they do not thereby lisijudle the· charal:ter of articl  or of products falling within other headings 35 2 heading no 78oz/06 is to be taken to~ply inter alia to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such ~i bent, coiled, threaded, drilled, waiatecl, cone-ihaped or finned | rate            | of          ||-----------------|-------------|| duty            |             || headin,        | sub-headin, || no             |             || and             |             || dacriptio&      |             || of              |             || no             |             || article         |             || stiluslrd       |             || uk            |             || duration        |             || when            |             || rata            |             || other           | of          || duty            |             || arc             |             || prcfaed-        |             || pi"otc'uvc      |             || tialareu        |             || (s)             |             || (6)             |             || (i)             |             || ullwrouaht lead |             || (includiq       |             || arpnti-         |             || fcrouilead);    |             || ie-'!           |             || wiite           |             || add             |             || acrap:          |             |45 (i) not eleewbera lpeciw (2) ullalloyed lad ujlwrouaht _ ,8·02/06 lead wrouaht aild artlclel ofiad  aw,zinc tmd amclea the'l'eof note in this chapter, the following expressions have the meanings hereby assigned to lli~:  s (0) wire (heading no 79'02): rolled, extruded or drawn product of solid section of any crosssectional shape, of which no cross-sectional dimension exceeds 6 millimetres; (b) wrought bars, rods, angles, shapes and sections (heading no; 19'02): 10 rolled, extruded, drawn or forged producti of solid section, of which the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; also cast or sintered products, of the same forms and dimensions, which have !been subsequently machined (otherwise than by simple is trimming or de-scaling); (c) wrought plates, sheets and strip (heading no 79' 03): flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 millimetres, and of which the thickness does not exceed one-tenth of the width 20 heading no 79' 03 is to be taken to apply intet alia to such products, whether or not cut to shape, perforated corrugated, rib4;)ed, channelled, polished or coated, provided that they do not thereby assume the cml'acter of articles or of products falling williin other headings heading sub-heading no and description of rate of duty duration 25 no artic:le wbenratcs standard uk other of duty are pnfaen pzotcctivc dalareas (i) (2) (3) (4) (5) (6) 30 79'01 unwroughtzinc;zincwlllte and acrap: (i) not elaewhere specified 60% (2) unalloyed zinc, urwrouabt 40% 79'02 wrought bars, rod" iiigjes ahapct and aectiona, ofzinci zipc wire _ 60% 3s 79'03 wrought piatet sheets and itrip of zinc; zinc foil; zinc powders and flakes 40% 79-04106 other articlca of zinc 60% heading sub-heading no and dcscription of rate of duty duration no;)_ article wbenratca standard u_k otber of4utyare preferen protective 45 tialareu ~i) (2) (3) (4) ($) (6) 80-01 uj'lwrought tin; w8ite and scrap: (i) not elaewhere specified 60% (2) unalloyed tin 1d'iwrouaht 4°% so 80'02/06 tin wrought and articla ortin 60%  ciiap'ri:a 81other baae metall emplot/ed in metallurg1l and articles thereof  noti:h this c~apter covers, in addition to tungsten molybdenum and tantalum st following base metals b' th dm' ' , nium baf'  di ' lsmu , ca lum, cobalt, chromium, gallium, germatit' nhl~, in urn, manganese, niobium (columbium) rhenium antimony aolum t onum, thallium  d 1 t  ' , , th ' , uranium ep e ed in u 235, vanadium and zirconium d ete chfapteibr also covers cobalt mattes, cobalt speils and other intermediate prou loco alt metallurgy and cermets 10 headin, sub-heading no and cieac:riptidn of no article rate of duty standard uk duration whenratea other of duty are prererenprotective tial areas (i) (2) is (5) (6) tungsten, molybdenum, tantalum and other base metals, wrought or unwrougbt, and articles thcreof~ (i) not elsewhere specified 60% (zj unalloyed tun~ten, 'mol}bdenum, tantalumand'othcr base metals, unwrought 40% toola, implement!, cutlery, spoons and forks, of base metal; parts thereof 2s notes 1 apart from blow lamps, portable forges, grinding wheels mounted on frameworks, manicure and chiropody sets, and goods c'assified in heading no 82'07 and handles of base metal falling within heading no 8208/15, tbis chapter covers only articles with a blade, working edge, worldng surface or other working part 30 ot: (a) base metal; (b) metallic carbides; (c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; or 35 (d) abrasive materials on a support of baile metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive 2 parts of base metal of the articles falling in the headings of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading no 84'45/48) however parts of general use as defined in note 2 to section xv are in all cases excluded from this chapter 45 recognisable blanks of the articles falling in the headings of tbis cbapter and blanks of the parts of articles classified ill this chapter by virt j the first part of this note are to be classified with the articles or parts itt which they are blanks cutting plates for electric hair clippers and blades and hea lor electric shavers are to be classified under heading no 82- 08/15 3 sets (other than manicure or chiropody sets heading no 8208/15) comp-50 rising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling within the different headings of this chapter, fitted in cabinets, boxes, ilases or the uke, are to be classified as that one of the constituent articles which til charegable with the highest rate of duty ~ cues, boxetl and similar containers imported with articles of this chapter are to be classified with such articlea it they areo! a kind normally sold there-with cases, boxes and similar containers imported separately are to be c1ualled under their appropriate headings hding sub-beldin, no add description of no article rate or duty duradoo'\ ~ -----------mien fttel standard uk omer fa daryce prefllrcq-pl'ccdve fialarcu (i) (a) 10 (3) w (5) (6) is 20 25 la'oi!04 sd tools(forexample,padea,hon hawing tools, scythes and hay knives) of kind used in agriadtare, horticulture or forestry;  wi (non-mrchanical) and blldea for hand or machine saws (including tootbjaa !law blades); band toole, not fallingwithinanyotherhead!:j ofthia chaptcf,includingmoun  gluiers'diamonds, pliers, t:inmeft' anips, bolt aoppen, perforatiq rcunches, lpannera 'and wrenches other than tap wl1iilc:hes), fi10and rasps; blow lame::, anvils; vica and ciampa, other t lccciioriea for and puts of, idichlne tooll j portable forlel j p'inding ,hecll mounted on framcworb (band or pedal operated)   - 60% 30 35 la'os intercbangeable looll for hand lools, for dulcbine toe-i or for power-operated hand tooll (for example, for pressing, itampmlo drilling, tappinfi' threading, boring, broaching, mil ing,cilttidg,turjling, ~ini, morticidg or ia'cw drit-inll including diea (or wire drewida eztruaj(iq diea for metal, and rod: driirllll bit: (i) not elsewhere lpeci6ed 60°' 10 40 (2) formina tooll; rock drilling bill 40% 83'06 knives add cutting blldcl, for ida-cbineijrformechanical applianca | the          | rate    ||--------------|---------|| app1icable |         || to           |         || the          |         || mift_      |         || or           | mec:ha- || iiical       |         || ap-          |         || pliance      |         || wjthwh~ch    |         || thetnife     |         || or           |         || the          |         || cutdn,       |         || bllde        |         || ii           |         || dejjgned     |         || to           |         || be           |         || uted        |         |82'0'1 tool-tipa aad platn,aticb add the like for tool-tips, unmounted, of sinterec1 metal carbides (foreumple, catbides of lungs ten, molybdenum or vaniidium)  60% 82'08/15 co1fee-mills,  mincera, 'juice-extractol'llldd othcrmechaniaal ~liancell, of __ ~t dut excgdjn, tcd kilogramaan of kind ueed for domeatic purpoicii in the preparation, aervmg or coaditioj1ing of food or drinlt; knivea (other tban rate ofdu~y ------------------ -------f;i"g no sui:>-headillg no and descriptio" of uticle ~ali~ wnen rates of duly are protective standard uk other preferential areas (1) (z) 10 is (6) -------------  ~'-----------------------------8z'08/is-c:>ntd those falling within heading no !!z' 06), scissors, knife and scissor blades, and other articles of cutlery (including spoons, forb, ladles and similar kitchen or tableware); razor or razor blades (including razor blade blanks, whether or not in 8tripa); manicure and chiropody sels and appliances; handles of base metal for any of the above articles 100%  miscellaneous atticles of base metal ~oin this chapter, a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts, screws, springs or other artic'es of iron or iteel of a kind described in heading no 7325, 7329, 7331, 7332 or springs and leaves for springs, of iron' or steel, nor to similar articles of other 25 base metals (chapters 74 to 81 inclusive)  ----- ---------_ __  __  _----  ----  --su'j-heajing no and description ·of article rate ofdu~y hejing no, duration when rates of duty arc protective standard uk other preferential areas 30 (i) (6) --------------  -----------------• -- - - ------__-83'01/15 mhc!lla'leous articles of base metal: 35 45 50 s5 (i) locks all sorts (i nel uding frluiles incorporating locjts, for handbags, trunks or the like) and parts thereof; lock keys; fittings and mountings of a kind suitable for furniture doors, staircases, blinds, coachwork, saddlery, uw1lts, caskets line the like (inclujirig autodl,lltic door closers); hat-racks, hat-pegs brtckets and the like; lamps and iishting fitti' gs and parts thereof (exclu iing articles falling witbm chapter 8st; fittings (for example:, clasps, bueldes, hooks, eye~ and eyelets) of c ki\ld commonly usedf~ ,clq~h­iog travel goods handbags or other textile or leather goods; tubular rivc:ts and hifurca~ed rivets; photograph, picture and similar frametl; mirrors of base m:tal; ~ign-plates, name-plates, numbers, letters and other siaos  100 % (2) safes, strong-boxes strongrooms (inelll-ding lining/> and doors thereof); cosh and deed boxes and :the like; office equip-hcadio, sub-headina no and dclcl'iption of no article rate of duty duration ------------ when ratel standard uk other ofdutyare prefcrenprotective tlalareu' racks, bortini boxes, paper trays and paper rests) other than office furniture falling within chapter 94; fittings for loos: leaf binders, for mes or for stationery booksj letter clips, iitaples, indcxins tap and similar stationery goods; &t!ltu:tt •• a'ld other ordllmco is of a kind used indoonj flexiblc tubina and piping; bead and spangles; bells and gonss, noilelectric, and parts thereof, stoppers, crowncorks, bottle caps, capsules, bung covers, seals anj plombs, case corner protecton and other packing accessories  coated or cored with flux material,of a kind used for aolderiag, brazing, weldi11l or deposition of metal or of metal carbides; wire and rods, of agglomerated bue metal powder, used for metal spraying  secilon xvi machinery and mechanical appliancesj electrical equipment; parts thereofnon:s 1 this section does not cover: (a) transmission, conveyor or elevator belts or belting, of artificial plastic material of chapter 39, or of vulcanised rubber (heading no 4005/16); or other articles of a kind used on machinery, mechanical or electrical appliances, of unhardened vulcanised rubber (for example, washers) (heading no 40' 05/16); <45 (b) articles of leather or of composition leather (chapter 42) or of furskin (chapter 43), of a kind used in machinery or mechanical appliance8 or for industrial purposes; (c) bobbins, spools, cops, cones, cores and similar supports, of a kind used on machinery, mechanical appliances or electrical goods, fauing within so chapter 39, 40, 44 or 48 or section xv; (d) perforated cards of paper or paperboard for jacquard or similar machines, falling within chapter 48; (e) transmission, conveyor or elevator belts of textile material or other articles of textile material of a kind commonly used in machinery or plant ss (heading no 59'16/17); (1) articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed), falling within heading no 71' 02, 71' 03 or 71'12/15; (g) parts of general use, as defined in note 2 to section xv, of base metal (section xv}, ot sim • ar goods of artificial plastic materials (which 60 sr generally classified in heading no 39' 07); (h) endless belts of metal wire or strip (section xv); (in articles falling within chapter 82 or 83; (k) vehicles, aircraft, ships or boats, of section xvii; (l) articles falling within chapter 90; s (m) clocks, watches and other articles falling within chapter dl: (n) interchangeable tools of heading no 82' 05 and brushes of a kind used as parts of machines of chapter 96, similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in chapters 40, 42, 43, 45, 59, 68 or heading no 6909); or 10 (0) articles falling within chapter 97 2 subject to notes 1 and 3 to this section, note 1 to chapter 84 and note 1 to chapter 85, parts of machines (not being parts of the articles described in heading no 8464 or parts of the following articles falling within headin, no 85: 18/27, namely, (i) insulators or insulated electric wire and the like (ii) carbon i s articles used for electrical purposes, or (iii) electrical conduit tubing and joint therefor) are to be classified according to the following rules: (a) goods of a kind described in any of the headings of chapters 84 and 85 (other than headings nos 84'65 and 85'28) are in all cases to be classified in their respective headings; 20 (b) other parts, if suitable far use solely or principally with a parti-!!ular kind of machine, or with a number of machines falling within the same heading (including a machine falling within heading no 84: 59 or elec  trica} goods and apparatus falling within heading no 85'18/27) are to m elassified with the machines of that kind however, goods which are equally suitable for use principally with the goods of headings nos 85'13 and 85'16 are to be classified in heading no 85'13; (c) all other parts are to be classified in heading no 8465 or 8528 3 an incomplete machine is to be classified with the corresponding complete machine (and not with pa'rts of such a machine if its parts are separately spe~ 30 cified), provided it has the essential character of such a complete machine 4 a machine (or an incomplete machine classified as if it were complete by virtue of the preceding note ~) imported unassembled or disassembled is to be classified as a machine of the corresponding kind 6 unless the headings otherwise require, composite machines consisting of 35 two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function 6 motors and transmission, conveyor or elevator belts, for machinery or 40 appliances to which they are fitted, or, if packed separately for convenience of transport, which are clcq1'ly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imt\orted, are to be classified under the same heading a!l such machinery or appliances 7 for the purposes of these notes, "machine" means any machine, apparatus 45 or appliance of a kind falling within section xvi 8 heading no 84: 86 is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more spe· cific heading elsewhere in the schedule boilers, machinery and mechanical appliances; parts thereof 50 notes 1 this chapter does not cover: (a) millstones, grindstones and other articles falling within chapter 68, \b) appliancesahd machinery (for exa1nple, pumps) and p'8rts thereof, of ceramic material (chapter 69); (c) laboratory glassware of heading no 7017/18; machinery and appliances and parts thereof, of glass (heading no 70' 20 or 70' 21); (d) heating equipment falling within heading no 7333/40 and similar 5 articles of other bllse n\etals (chapters 74 to 81); or (e) mnd tools or el~tro-rtlechanlcal domestic appliances, tvith selfcontained electric motors ot heading no 8ft 05 or 8!5' 06/07  2 subject to the operation of notes 5 and 6 to section xvi, a machine or appliance which answers to a description in one or more of the headings nos 10 8401/02 to 8421 and at the same time to a descrtp'tion in one or other of the headings nos 84' 22 to 84' 60, is to be classified under the former heading and not the latter heading no 84'17 is, however, to lie taken not to apply to: (a) germination plant, incubators and brooders, falling within heading 15 no 84'28; (b) grain dampening machines falling within heading no 84:29; (c) diffusing apparatus for sugar juice extraction fallin; within heading no 8430; or (d) machinery falling within heading no 84' ~o for the heat:"treatment 20 of textile yarns, fabrics or made up textile ~rtic1es heading no 84'17 is also to be taken not to ajiply to machlbery or plant, desianed for ainechariical operatioil, in which the change of t~mperature, even if necessary, il bubsic!iary to the main function heading no 84' 19 is to be taken not to apply to: 2s (a) sewing machines (heading no 84' 41); or (b) office machinery of heading no b451/55 8 heading no 8462 is to be taken to apply inter alia to potigbed steel balls, the maximum bnd minimum diameters of which do not differ from the nominal diameter by more than one per cant or by more ,than 005 millime~re" whichever 30 is less other steel balls are to be classified under heading no 73· 33/40 4 a machine which i used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose subject to n'ote 2 to this ctiai)ter and note 5 to section xvi, a m'llchlne whose principal pllrpole is notcf-ei~ti13ed in any heiding or for which no ohe 3s purpose is the principal purpollels, tih!ess ihe contdt otherwile tettture, lobe ~lasluied in heading no  84' 89 heading no 84' 59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials heading sub-heading no ani -iescription of no 'article duration 'whe'n rates 6tdutylltc 84'01/01 | rate                                  | of                            ||---------------------------------------|-------------------------------|| duty                                  |                               || hi:j;1ing                             | sub-heding                    || of                                    |                               || no,                                   | lil'ticte                     || standard                              |                               || uk                                  |                               || other                                 |                               || 'i)utiltion                           |                               || when                                  |                               || rates                                 |                               || of                                    | duty                          || protective                            |                               || 5                                     |                               || preferc~­                             |                               || tial                                  | areas                         ||                                     |                               || -                                     |                               || (i)                                   |                               || (a)                                   |                               || (6)                                   |                               || (4)                                   |                               || (s)                                   |                               || 114                                   |                               || 'ol/c'a                               |                               || -;ontd,                               |                               || 10                                    |                               || same (for example, economisers,       |                               || superheaters,                         |                               || soot                                  | removers, gas                 || recoyc:rers and the like); conden-    |                               || sers for vapour engines and           |                               || power                                 |                               || units                                 |                               || 4                                     |                               || 0                                     |                               || %                                     |                               || 84'03                                 |                               || is                                    |                               || pro,iucer                             |                               || gas                                   |                               || and water gas generators,             |                               || with                                  |                               || or                                    | without purifif'rs; acetylene || gas generators (water process) and    |                               || similar                               | gas generators, with or       || without purifiers                     | ,                             || ~4'                                   |                               || otl                                   |                               || 0                                     |                               || 5                                     |                               || 20                                    |                               || steam engines (including              | mobile                        || engines,but                           | not steam tractors            || falling within heading no,            |                               || 8,'o[                                 |                               || or                                    | m:chanically propelled        || rollers) with self-contained boilers; |                               || steam and other                       | vapour                        || power                                 |                               || units, not inc')rporating             | boilers,                      || internal combustion piston engines   |                               || hydraulic engines and motors          |                               || (in-                                  |                               || cluding water wheels and watl:(       |                               || turbines)                            |                               || other engines                         |                               || and                                   |                               || motors :                              |                               || (i)                                   |                               || not                                   | elsewhere!lpccified          || (2)                                   |                               || spring                                | operated                      || operated motors ,                     |                               || 60%                                   |                               || (3)                                   |                               || jet and gas turbine adapted for       |                               || use                                   | in                            || 40%                                   |                               || mechanically propelled road rolters   |                               || pumps (including                      |                               || motor                                 | pumps and                     || turbo                                 | pumps) for liquids,           || or                                    | n',t fitted                   || devi-                                 |                               || ces;                                  | liquid                        || chain, screw, band and similar        |                               || kinds:                                |                               || ( [)                                  |                               || not                                   | elsewhere specified           || t4s                                   |                               || (l)                                   |                               || delivery pumps fitted with            |                               || measuring                             | or                            || mechanism, such                       |                               || as                                    | are used                      || for supplying petrol or oil, and      |                               || pumps specially desir-ned for         |                               || lubricating and washtng               |                               || of                                    |                               || vehicles; manuall                     |                               || y                                     |                               || oo:lerated                            |                               || pumps                                 |                               || 60%                                   |                               || so                                    |                               || (3)                                   |                               || fuel, oil                             |                               || or                                    |                               || water pumps for                       |                               || internal                              | combustion piston             || engines (including                    |                               || fuel                                  |                               || injec-                                |                               || tion                                  | putnps)                      || 55                                    |                               || 84'11                                 |                               || air                                   | pumps, vacuum pumps and air   || or                                    | gas                           || motor and                             |                               || turbo                                 | pumps and com-                || pressors, and free-piston genera-     |                               || tors for gas turbines); fans, blowers |                               || and                                   |                               || them~e                                |                               || :                                     |                               || 60                                    |                               || (i)                                   |                               || not                                   | elsewhere specified           || -                                    |                               ||                                    |                               || -                                     |                               || -__                                 |                               || -                                     |                               || _-----__                             |                               ||                                    |                               || _                                     |                               ||                                     |                               || _--                                   |                               |heldlnl sub-heading no and ~iption of rate of duly duration no article when rates standard uk other of duty are preferenprotective tialareas s -(1) (l) (3) (4) (5) (6) --- --  - - - " ' "  - ---14' ii -:dnt4 (a) gas compressors imported for use in air-conditiomns equipment 60% (3) gas comprt:ssors imported for 10 usc in refrigerating equipment 100% 94% (4) exhaust fans and blowers of not less than 65 centimetres sweep; flame-prooffan8 and blowers 40% is (5) fans and blowers not falling witbin suh-beldina (4) , 60% 50% 84' 11 air-conditioning machines, self-contained, com~riing a motor-driven 20 fan and e cmcnt8 for changing tbe temperature and humidity of air 60% 84' 13 furnace burners for li~uid fuel (atomiseta) , for pulverised solid fuel or for gas; mechanical stokers, me-25 chanical grates, mechanical ash dischargers appliances and similar 84' 14 industrial and laboratory furnaces and evens, non-electric 40% 30 84' is refrigetators and refrigerating equtpment (electrical and other) : (i) not elsewhere specified 40% (:2) domestic refriaerators 100% 94% 84' 16 calendering and similar rolling ma-35 chines (other than metal-working and metal-rolung machines and glass-working machines) and cylinders therefor    , 40% 84'j7 machinery, plant and 8imilar lsbora-40 tory equipment, whether or not electrically heated for the trcatmert ormateri~s by a process involving a change of temperature such a§ heatinlt, cooking, roasting, dislilling,rectifying, sterilising, pastcurising, steanting, drying, 'evaporating,  porisinscondensing or cooling, not beinl machinery or plant of a kind sed for domestic purposes; instantaneous or torage waterheaters, non-electrical: (i) not elsewhere specified (:2) machinery and equipment for rood and drink other than those used for treating milk; inltantaneous or storage water-heaters non-electricsl; machinery ind equipment imported for use in air-conditioning heading sub-heading no, and description of lute of lu" duration no, article whl!l ratel standard u,k othc'j of duty are 5 prefere 1-prot:c! ive u1areu (1) (2) (3) (4)  a (5) (6) --__------ --------84' 18 centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers 10 and the like), for liquids or gases: « i) not elsewhere specified 40% (2) air filters; oil or fuel filters for !nternal combustion piston engines 60% 15 84'19 machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bails or other containers; 20 other packing or wrapping machinery; machinery for aerating beverages dish washing machines 60% 84'20 weighing machinery (excluding balances ofa sensitivity of 5 centi-25 ,rams or better),includingweightoperated counttng and checking machines; weighing machine weights of an kinds: (i) not elsewhere specified 60% 50% 30 (;;) weigh-hridges; hopperscales rorautomatically weighing materials discharged from hoppen 40% 84'21 mechalllcal appliances (whether or not hand operated) for projecting, 35 dispersinr or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar a,rjiancesi steam oraand blastinll machines and similar jet projecting 40 machines: (j) not c1sc\\h~'re specified 48 ':" (2) spray guns and similar appliances for spraying ppint, varnish, oil, distemper or cement; fire extinguishers (charged or not) 60% 45 84'22 lifung, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter crane's, so iacks, pulley t8ckk, belt con veyors and teleferics) nol being machinery falling within heading no 84' 23 40 % 84'23 exqlvllling, levelling, stamping, borin, and extracting machinery, sta-55 tionarv or mobile, for earth, minerals or 'ores (fore xample, mechanical shovels, coal-cutters, excavators, s::rapcrs, levellers and bulldozers) i pile-drivers i snow-ploughs, 60 not scl(-propelled(includingsnow--1('% plough attachments), , , 84'24 a~r1cultur,land horliculturalmachinc'ry (or soil preppration or cultin-| sub-heading no    | and    | desq',lption    ||--------------------|---------|-----------------|| rticle            |         |                 || r4te               | of      | du'y            || heading            |         |                 || no                |         |                 || standard           |         |                 || u,k               |         |                 || ll\\n              |         |                 || t                  |         |                 || ion                |         |                 || when rates         |         |                 || ofdutyue           |         |                 || protective         |         |                 || other              |         |                 || preferen-          |         |                 || tial areas         |         |                 || (i)                |         |                 || (6)                |         |                 |tion (for example, ploughs, harrows, cultivators, seed and fertiliser distributors); lawn and spot't1 ground rollers : (i) not elsewhere specified 40% (1) lawl and sports iround rollers 60% |                                    |             | harvesting and threshing    | machinery;      ||------------------------------------|-------------|-----------------------------|-----------------|| stciiw                             | and         | fodder presses; hay         | or              || gfl'is                             |             |                             |                 || mowers; winnowing                  |             |                             |                 || and                                |             |                             |                 || similar cleaning machines foraced, |             |                             |                 || grain or leguminous                | vegetables  |                             |                 || and                                | egg-grading | nd                         | other graciin,g || machines for agricultural produce  |             |                             |                 || (other than those                  |             |                             |                 || of                                 | a kind      | used                        | in              || the hread grain milling            |             |                             |                 || indu~try                           |             |                             |                 || falling within heading no         |             |                             |                 || &4' 39)                            |             |                             |                 || 40%                                |             |                             |                 || dairy m1chinery (including milking |             |                             |                 || machines)                          |             |                             |                 || 40%                                |             |                             |                 || 84'17                             |             |                             |                 |presses, crushers and other machine~ of a kind used ill wine-making, cider-making, fruit juice preparation or the like , | other               | agricultur,l,    | horticuh ural,    ||---------------------|------------------|-------------------|| poultry-keeping and |                  |                   || bee-keepi~          |                  |                   || machinerr;          |                  |                   || germ                |                  |                   || 'nation p!ant       |                  |                   || fitted              |                  |                   || with                | mechnicalor     | thermal equip-   || ment; poultry       | incubators       |                   || nd                 |                  |                   || brooders ,          |                  |                   || 41'%                |                  |                   || 84'29               |                  |                   |mpchinery of a kind used in the bread grain milling indust! y, and other machinr:ry (o'her ihan farm type machinery), for the working of cereals or dried leguminous vegetableb 40 % ~4'30 mschinery, not falling within any other headinl' of this chapter, of a kind used in the following food or drink indu~trics; bakery, concel;:-i ionery, chocolate manufacture, macaroni, ravioli or similar cereal food ml'nufacture, the preparatic'n 1)( meat, fish, fruit or vegetablea (including mincing or slicing machines), sugar manllfacture or brewing: (t) not elsewhere specified (z) sugar m8nufacturing pnd refining machinery machinery for making or finishing cellulosic pulp, paper or paperboard book-binding machinery, including be ok-sewing machines paper or pap;:rhoard cutting machines cf all kinds; other m,\chinery for makint lip paper pulp, paper or pllperboard heading no sub-heading no  and description of arttcle machideiy, apparatus and accessories forty~-fowldina or type-settins; machinery, other than the ijiiichine tools o~ heading no 801'45/48, for prepanng or working printing | ~locb,                               | plat~8     ||--------------------------------------|------------|| or cylinders; print-                 |            || ing                                  |            || type, impressed dongs and            |            || matricea, printing                   |            || blocks,                              | plates     || ai\d                                 |            || cylinders; blocks, plates, cylin-    |            || ders and lithographic stones, pre-   |            || pared for printing purposes (for     |            || example, planed, grl!ined or poli-   |            || shed)                                |           || 40~                                  |            || otherprintin&machinery; machinery    |            || for uses ancillary to printing       |           || 40%                                  |            || machines for extrudillgt             | man-wde    || textiles; machines of a kind used    |            || for processing natural or man:'made  |            || textile fibres; textile spinning and |            || twisting machines; textile doublinl, |            || throwing and reeling                 | (including || weft-winding) machines               |            || weaving machines, knitting machines  |            || and machines for                     |            || makkg                                | gill\ped   || yam                                 | tulle,     || trimminas, braid or net, machines    |            || for preparing yarns for use on such  |            || djlchines, including warping and     |            || warp                                 |            || sizillg machines :                   |            |(i) not elsewhere specified" fl'·-· (2) domestic-knitting machines; machines for malting gimped yam, tulle, lace, embroidery, trimmini&,~braid or;net  auxiliuy machinery for use with machines of heading no 84'37 (for example, dohbies, jacquards, automatic atop motions and shuttle changing mechanisms); parts and accessorieslultableforuse solely or principally with the machines of the present heading or with machines falling within heading no 84'36 or 84'37(for example spindles and spindle dyers, card dothing, combs, extruding nipples, shuttles, healds and heald-lifters and hosiery needles): (i) not elsewhere specified 55 (2) parts and accessories of machincs falling within ruh-heading no 84' 37(2) machinery fcr the manufacture or finishinll of feit in the piece or in shapes, int luding felt-hat mating machines and hat-making blocks - machinery for washing cleaning, drying, bleaching, dyeinll, dressing, finishing or coating textile yantl fabrics or made-up textile artic1es(including laund ry and drycleaning machinery); fabric foldina, reeling or cuuin machines; machincs of a kind· used in the headilll no sub-headilll no &qd description of article rate of duty 1 duration -------------------- wb~ntet standard uk other of duty are pref'erential are protectift 5 )14'40-c,mtd to manufacture of linoleum or other ioor coverings for applyilll the paste 10 the base fabric or other support; machines of a type used for printin, a repetitive desiln, repetitive words or overall colour on textiles, leather, wall-~r, wrappin, paper, lino-leum or other materials, and engraved or etched plates, blocks or rollers therefor: (t) not elsewhere specified 20 (2) domestic walhin machines, laundry and dry-cjeanin' machinery sewinamachines; furniture specially designed for aewilll machines; sewin( machine need~: (1) not elsewhere specified 40% 2s (i) domestic ~ewinl machines l 00 '}(, 90% ,4  ' 30 machinery (other than sewing machines) ror preparinar, tannin( or workinl hides, skins or leather (including boot and shoe machinery): (1) not elsewhere !jpecified 40 % (2) boot and shoe making machinen 40°' 10 3s convertors,ladles,injot moulds and cutin, machines, of a kind used ill metallury and in metal foundries ,,0% rollina mills and rolls therefor 40 % 4s mchine-toola for workilll metal or merilic c:arbidea, atone, ccruma, concrete, asbestos-cement and like mineral materials or for warkin ala in thecold, for worltinjwood, cork, bone, ebonite (vwcllnite), hlrd artificial plastic material or other hard cervini materialtl~ other than flu'chinea tlllin within heldine no 84·49 or 84' so; liccc880ries and parts suitable for ule lolely or princip,lly with tbe above machine-toola, includin, work and tool b)lders, self-openinl diehclds, dividinl heads ind other appliances (or machine-tools; tool holders for any type of "'01 or llliicbide-tooj for workina in lhe hand 84'49 toolaforworkinaintht- hand, pneumalic or with lielf-containeo,1 nonelectric motor |            |              | gas-operated weld ina brazing,    | cut-     ||------------|--------------|------------------------------------|----------|| tilll      | lind surflce | temperina                          | applian- || ces:       |              |                                    |          || (l)        |              |                                    |          || not        | ejewhere    |                                    |          || specified' |              |                                    |          || 4          |              |                                    |          || 0          |              |                                    |          || %          |              |                                    |          || -----_     |              |                                    |          ||          |              |                                    |          || _-------  |              |                                    |          |artl~lc;  rate ot duty duration s-------~- when rltel tandard uk other of duty are preferen- protective tial are  (2) hand-operated gas welding braz~ cuttin!, and 8urfac:c' tem~rll1~ appliances (blow pipes) is tyi'ewriter~, other tha~l typewriters incorporating calculating mechanisms; cheque-writing machines' calcul:'-ting machineb; accountin~ m8ch!nes, cash registers, postagefl1'nking mllchine~, ticktt-issuing machines and similar machines inc(rporatinl a calculatin& device'· statistical machines of 8 kind ope~ rated in coniunction with punched 20 30 3s card~ (for example, sortin,;, c111-cula' ing and tabulat ing machines); accounting machines f)perated in conjunction with eimilar punched carde; auxiliary machines for use with such machines (for example, punching and checkin& machines); otherotbce machines (for epml,le, hecto(p;raph or stencil duplicating machines, addressin& machines, ccin-sortin& machines, coin-counting pnd wrappinl machines, pencil_sharpenin machines, penontiolt and stapling m,chines); parts and accessories (other than covers, carrvin!!: cases and the like) suitable for use solely or principally with the above machines: (i) not elsewhere specified 4s '2) statistical machines of a kind , operated in conjunction with punched card~ (for example, sorting, calculating and tabulating machines~; accounting machine~ opented in conlunction with similar punched caris; auxiliaty machines f\jl' use with such machines (for example, plmchin, bnd checking machines) 55 60 machinery for sor'ink, ~crecning,  sepa!atinl, washing crushing gnndinl or mixing earth, stone, ores or otbet mineral suh,tances, in solid ;inc1udinl' powder and paste) form; mac~tnery for iiu~o­meratinl" moulding or  shaping solid ntlneral fuels, ceramic paste, unhardened cements, plastering materials 01 other minelal products in powder and pa5te form; machines for forming foundry moulds of land glass-working machines (other than machincl for working glass in the cold); machinea for alsedlbling electric filament and diseharle latnps and electronic and similar tubea and valves  -- ----rate of duty dutatloa , _________ when  tieadin, sub-headina no and description of no article standud uk other of preferenduty ui tial area protective 5 (6) (i) 14,,1 automatic vending machines (for aample, stemp, cigarette, chocolate and food machines), not beinl limes of shll or chance 60% 10 machinery and mechanical appliances (except thoae auitaj-le for use solely or principally as parts of other machines or apparatus), not fallinl within an\' other heading of thi' chaptet: (1) not elsewhere specified (2) machinery and mechanical appliances designed for the production of a commodity, luch  oil, soap or edible fatl, artificial plastic, rubber or other limilar products, electric wires and cable, ropel, b  ketl and bruabes, cigan and cigarettel; machinery for treating metals, wood or aimilar materials, for itripping and cutting of tobaa:o leaf or for cutting or rollil\l tea leaves; machines for mounting card clothing; nuclear reattol'1l ' | mouldin,                              | boxes                 ||---------------------------------------|-----------------------|| moulds                                |                       || of                                    | a type used for metal || (other than ingot moulds), for metal- |                       || lic carbides, for glul, for mineral   |                       || materials                             |                       || (for                                  |                       || example, ceramic                      |                       || pastel, concrete or cement) or for    |                       || rubbet or artifi('                    |                       || i                                     |                       || al                                    | plastic materials     || taps,                                 |                       || cocks,                                |                       || \'alv~s                               |                       || and similar ap-                       |                       || pliances for pipes, boiler sheu,     |                       || tend,                                 |                       || vats and the like, includinl          |                       || pressure reducin                      |                       || s                                     |                       || valves and tber-                      |                       || 1d00tatically                         | controlled valves:    || (1)                                   |                       || not elsewhere specified               |                       || 60%                                   |                       |(2) bolating valves, non-retunl valves, safety valves, pressure reducing valves, exhaust relief valvet, thcrmolltatically controlled valves, solenoid operated valves; 8tainles~ steel valves and other valves lined with rubber or other cotf08ion-resiatina ldaterials; iteam traps ball, rouet or needle toller bearinp: 55 (i) bad and roller bevinp not elsewhere specified 40 % (~) bad bearings of ad typea not accedin, 60 millimetres bore dilldlctcr    heading sub-heading no and description of rate of duty no anicle s'andanj uk 5 duration when rates other of duty are preferenprotectivo tialareas (5) (6) (i) (2) (3) (4) ------- - -------------10 84·62 -ctmtd (3) roller bearinp, including needle roller bearings but excluding adapter roller bearings, not exceeding 8s millimetres bore diameter    (00% 15 transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gean and gear-boxes and other variable speed gean), fly-wheels, pulleys and pulley blocks, clutches and shaft couplings 60"' 10 25 ga~kets and ~imilar joints of metal sheeting combined with other material (for example, asbestos, felt and i?iperboard) or of laminated metal foil; sets or assortments of i'askets and similar joints, dissimilar in composition, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings  60% 30 machinery parte, not containing electrical connecton, insulators coils contacts or other electrical features and not falling within any other heading in this chapter 60% (i) all items of: (a) machinery inclujing primemovers, 35 (6) instruments, appliances, apparatus and (c) control gear and transmission equipment, 45 (d) auxiliary equipment, as well as, all components (whether finished lir not) or raw matetials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (i) industrial plant, (~) irrigation project, 50 (3) rower project, (4) mining project, (5) project for the exploration for oil or othet minerals, and 55 (6) such other projects as the central government may, having regaxd to tbe ccpnomic development of the country, notify in the official gazette in this behalf: | rate        | of              ||-------------|-----------------|| duty        |                 || heading     | sub-heading no || and         |                 || de8cription | of              || no         |                 || article     |                 || duration    |                 || when        |                 || ratet       |                 || of          | duty            || arc         |                 || protective  |                 || standard    |                 || uk        | other           || preferen-   |                 || tialareas   |                 |84  66-contdprovided these are imported (whether in one or in more than one consignment) against o  e or more specific contracts, which:have been registered in advance of their imponation, with the appropriate custom h{lusc in the manner prescribed by regulations which the central board of excise and customs may make under section i s7 of the customs act, 1962 (s2 of 1962); (u) all spare parts, other raw materials (including semi-finished material), or consumable stores imported, as a part of a contract or contracts, teiistered in terms of sub-item (i), provided the total value of such spare parts, raw materials, and consumable stores does not exceed 10 per cent of the value of the loods covered by sub-item (i) and further provided that such spare parts, raw materials or consumable stores arc essential for the maintenance of the plant or project mentioned in sub-item (i)     electrical machinery and equipment; parts thereof 35 t this chapter does not cover: (a) electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothini, footwear and ear pads and other electrically warmed articles worn on or about the person 40 (b) glass envelops for electric lamps, electronic valves or the uke, falling within heading no 70' 01/16; or (c) electrically heated furniture of chapter 94 2 heading no 8s' 01 includes metal tank mercury arc rectifiers but is to be taken not to apply to goods described in heading no 85' 08 or 85' 09 or to the 45 rectifying tubes, valves and mounted semi-conductors of heading no 85~ 1/27 3 apart from shavers and hair clippers, headin, no 8506/07 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes: (a) vacuum cleaners, floor polishers, food grinders and mixers, fruit 50 juice extractors and fans, of any weilht; (b) other machines, provided the weight of ruch other machines does not exceed 20 kilo8i'ams the heading does not, however, apply to dish washing machines (heading no 84' 19), centrifugal and other clothes waahin, machines (heading no, 84'18 ss or 84' 40) roller and other ironing machines (headin, no 84' 16 or 84: 40), sewing machines (heading no 84' 41) or to electro-thermic appliances (heading no 8d:12) standard hetding sub-heading no and description of no article rate of duty duration wbenratea ofdutylu'c protective s uk othet preferential areas -- - ------ --------_-----(i) (2) 8s·01 to (s) (6) _---------------__-- - ----- ---electrical goods of the following descriptions: genetaton, motors, converters (rotary or itatic), transformers, !ectifiera and rectifying apparatus, inductors : (i) not elsewhere specified is (2) electric motora other than the following: flameproof moton, variable speed commutator motorsi intearally ,eared motors, tnotors designed for use in circuiu of 400 volta or above and other motors of rated output 1 - s kilowatts or above  20 j 60 01 10 (3) transformen, othet than ftameproof, whose rated input voltage is lell than 400 volts, and inductors used in circuits of less than 400 volta - 60% 8s'02 30 35 electro-magnets j permanent magnets and articles of special maletials for permanent maanets, being blanks of luch magnets; electromagnetic and petmanent magnet chucks, clamps, vices and similar work holders; electro-mqnetic clutches and couplinp; electromagnetic brakes; electro-magnetic lifting heads primar),cells and primary batteries blectric accumulatura 1'0018 for working in the hand, with self-contained electric motor 60% electro-mechanical domestic appliances with self-contained ctlectnc motor' shavers and hair clippers, with sell-contained electric motor  electrical startinl and !anition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ilnition coils, starter motors, sparking plugs and ilow plugs); dynamos and cut-outs for use in conjuction therewith  electrical li,hting and 8ignalhn~ equipment and electrical windscreen wipers, defrosters and demisten, for cycles or motor vehicles  60% 55 8s' 10 100% portable eiectcic battery and magneto lamps, other than lamps fallinit' within heading no 8s'09 8s'1i 60 industrial and laboratory electric;: furnaces, ovens and induction and dielectric hcatina equipment; electric welding, brazins and soldeting machines and apparatus and similar clec;tric machines and apparatus for cuttina: | rate of                         | duty                ||---------------------------------|---------------------|| sub-headidl no and description | of                  || article                         |                     || hcadinj                         |                     || no                             |                     || standard                        |                     || uk                            |                     || other                           |                     || dutatiea                        |                     || whenratel                       |                     || of                              | duty arc            || protective                      |                     || preferen-                       |                     || tial                            |                     || areal                           |                     || 5                               |                     || (6)                             |                     || (i)                             |                     || (i)                             |                     || not                             | elsewhere specified || 8s·lj                           |                     || _ontd                          |                     || (2)                             |                     || electrically heated hand sol-   |                     || dering and brazing irons        |                     || 6o~o                            |                     |electric instantaneous or storale water heaters and immenion heaten; electric loil heating apparatus and electric space heating apparatus; electric hair dressing appliances (for example, hair dryers, hair curlers, curling tong heaters) and electric smoothing irons; electrothermic domestic appliances; electric heating resistors, other chan those of carbon 50% electrical line telephonic and tele-jtaphic apparatul (including such apparatus fot carrier-current line systems) 60% microphones and standi therefor; loudapeaken; audio-frequency electric amplifiers   60% radiotelegraphic and radiotelephonic transmission and reception apparatus; radiobroadcasting and television transmission and reception apparatus (including those incorporating gramophones) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus: (j) notel'icwhere specified ~2) radio broadcast receivers inchldillj those incorporatioa inmophones; television reception apparatus 100010 60% electric tnftk control equipment for railways, roads orinland waterway' and equipment used for limilar purposct in port instaultlons or upon airfield8 electric bound or visual ~ignallina apparatus (such as bells, sirens, indicator pane", burglar and fire alarms), other than those of heading no 8s'09 or 85' 16 60% paratus for making and breaking electrical circuits, for the protection of electrical circuits or for makint connections to or in electrical cit· cuits; resistors other than heating resilton; switchboards (other than telephone switchboards) anj control panels; electric filament lamps and discharge lamps, irc-iamps iild electrically ignited photocraphic flah bulbi; electronic valves and tube8l photocells, mounted tran headina sub-heading no and description of rate of duty duration no article whenntel standard uk other of duty ii'c preferenprotectlye 5 tialareu (i) (2) (3) (4) (s) (t) -----8s'18/27 "ieton an~ similar mounted devices ~cmtd incorporatlnj semi-conductors  mounted plezo-electric crystals ~ 10 insulated electric wire, cable, bad, strip and the like whether or not fitted with connecton; carbon brushes, arc-lamp carbons, battery is carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes; insulaton of any material; insulating fittings for electrical equipment; electrical conduit tubing and loints therefor; of 20 base metal lined with insulating material; electrical ,oods and ap-~aratus not fallin~thin any other eading of this c pter: (1) not elsewhere specified 60% 50% 25 (2) electrical variable capacitors, fixed or 60% (3) electrical apparatus for making and breaking electrical circuits, for the protection of electrical 30 circuits or for making connections to or in electrical circuits ; resiators; switchboards and control panels: provided that the articles 15 are designed for use in circuits of 400 volts or above, or of 20 amperes or above or for use with motors of i '5 kilowatts or above 40% (4) electric filament lamps and 40 electric discharge lamps (excludinf infra-red and ultraviolet amps); arc lamps; electrically ignited photographic [00% flashbulbs 45 (5) insulated (induding enamelled or anodised) electric wire, cable, bars, strips and the like) including co-axi81 aoble), whether or not fitted wil h connectoi'1l : so provided 1 hal i he conductor of any core has a sectional area of 4' 75 square millimetres or more, if of copper, or has,  an equivalent conductance, it of 60% 55 any -;,ther material - - (6) carbon electrodes (including unmachined) for furnaces and electrolysers, and nipples there-(% for 60 (7) insulators designed for use in an electrical transmission sya-4°% tem of 400 volta or above 85'::8 electrical parts cf machinery and apparatus, not being goods failing 6s within anf of the preceding head-(\0% so% ings of this chapter  section xvn bhlcles, aircraft, and parts thereof; vbssels and certain associated transport equipmentnotbi!ii 1 this section does not caver bobslei,hs, toboggans or other articles fanln, s within chaptet 97 2 throughout this section, ''parts'' and "parts and accessories" are to be taken not to apply to the following articles, wbether or not they are identifiable  for the goods of this section: (a) joints, washers and the like (clusitled accordin, to tbeir codltl- 10 tuent material or in heading no ~~; (b) parts of general \be, 81 de!ftned in note 2 to section xv, of base metal (section xv), or aimi1ar gogcls of arti1icla1 plastic mmeriala (which are generally classified in headin, no 19' 07) ; (c) articles falling within chapter 82 (~la); is (d) articles falling within chapter 83; ( e) m8a::hines and mechanical applianee abd other lii1icles fallin' within headings nos 84' 01 to sf· 89, 84' 81 or 84-82 and parts of engine and motors fallin, within heading no 84' 68; (0 electrical machinery and equipment (chapter 115); 20 (g) article!: falling witaia chapter 90; (h) clocks (chapter 91) i (il) arms (chapter 93) i (k) brushes of a kind used as per,ts gf vellicles (chapter 96) 8 references in chapters 88 to 88 to parts or accessories ue to be taken not 2s to apply to parts or accessoriel which are not suitable for use solely or principally with the articles of those chapters a pm or accessory which answers to a description in two or more of the headings of thole chapters is to be cassifted under that heading which corresponds to the principal use of that part or accessory 30 4 flying machines specially constructed 90 that they can also be used as road vehicles are classified as fiying machines amphtbiot1l!l motor vehicles are classified as motor vehicles - 5 an incomplete or unfinished article of this section is to be classified as the corresponding complete or finished article, provided it has the essential character 35 of such a complete or flnitshed article s unless otherwise provided, an article 01 this section (or an incomplete or unfinished article classified as if it were complete or ftnislled by virtue of note 5) imported unassembled is to be classified as an assembled article of the corresponding kind 40  chapdr 86railwa1l and tramwa1l locomo~1'a, rolling-stock and partl thereof; railwa1l                                                                            and tramway track fixture, and fittings; traffic signalling equipment of all kind, (not                              electricall1l ~a)  notis 4s1 this chapter does not cover: (a) railway or tramway ileepers of wood (chapter 44) or of concrete (chapter 68); (b) railway or tramway track eodstrueiion material 01 i!:an or steel falling within heading no 73'18; or 50 (c) electrically powered signalling apparatus falling within beadine no 815'18 2 heading no 86:09 is to be taken to apply, inter alia, to: (a) axles, wheels, metal tyres, hoops and hubs and other parts of wheell;· (b) hartel, underframes and bogies; (c) axle boxes; brake gear; (d) buffers for ro1ling-st~k; coupling gear and corridor connectiou; and (e) coachwork 3 subject to the provisions of note 1 aboft, headiftl no ,8110· 11 to be taken to apply, inter alia, to: 10 (a) assembled track, turntables, platform bo1iers, loadiag pups: and (b) semaphores, mechanical signal disci level cl'ouing control gear signal and point controls, whether or not they'  e fitted for elec:tric lighting: heading no is -----------"----------sub-heading no and description of article rue of ~y duration --------0-' --_ when rates standard uk other of iu1y are preferenprotective t1a1 areas (i) (j) (6) rail locomotives and tenden 86'01/03 2086'04/°7 railway and tramway coichel, van •• wagons and trucks and other rolling-stock 86'08 road-rail and similar containers specially jesigned and equipred to be' eqwly suitable for tran",ort by rail, road and ahip 86'09 parts of railway and tramway locomotives and rolling-stodt 86'10 30 3s rloilway and ~ramway track blures and fittings; mec'hllnica1 equipment not electrically powered, for signalling to or controlling road, nil or other vehicles, shirs or aircraft; parts of the foregoing fixtures, fitlings or equipment ----------------------------------- ciw'tbr 87vehicles, other than railwall or tramwqii rolu,tock, a,", pins thereof nous 1 the headings of this chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for rujulinj on raila 40 2 for the purposes of this chapter, traetora are deemed to be veli1cles cons· tructed essentially for haulini or pushing another vehicle, appliance or load whether or not they contain subsidiary prcwision for the traneport, in connectton with the main use of the tractor, of tooll leeds, fctuisers or other goods 4s 3 motor chassis fltted with cabs are to be treated lis fallil'll w'ltllln headin, no 87: 02 and not within heading no 8'1' 04106 4 headings nos 87:09/12 and 87: 1311i1 are to be taklln ndt to apply to children' ('ycles which are not fitted with ball bearings nor to cblldnds cycl which, though fitted with ball bearings, are not constructed in the normal form 50·"of adults' cycles such· children's cycles are to be treated as fallin, withld chapw~ i'l |                                              | sub-beading no and description    | of                       ||----------------------------------------------|------------------------------------|--------------------------|| rate                                         | of                                 | duty                     || d~ion                                        |                                    |                          || whoa                                         |                                    |                          || lidding                                      |                                    |                          || rate                                        |                                    |                          || of                                           |                                    |                          || duty                                         |                                    |                          || no                                          |                                    |                          || article                                      |                                    |                          || standard                                     |                                    |                          || uk                                         |                                    |                          || olber                                        |                                    |                          || are                                          |                                    |                          || prefereutial                                 | protective                         |                          || areu                                         |                                    |                          || s                                            |                                    |                          || (i)                                          |                                    |                          || (2)                                          |                                    |                          || (3)                                          |                                    |                          || ()                                          |                                    |                          || (5)                                          |                                    |                          || (6)                                          |                                    |                          || 81'01                                        |                                    |                          || tractor                                      | (other than those flllling within  |                          || heldinf                                      | no                                |                          || 8707),                                      |                                    |                          || whether                                      | or                                 | nol                      || fitted                                       |                                    |                          || with                                         |                                    |                          || power take                                   |                                    |                          || afti,                                        |                                    |                          || winchel                                      | or                                 |                          || 10                                           |                                    |                          || pulleya:                                     |                                    |                          || (1)                                          |                                    |                          || not elsewhere specified                      |                                    |                          || 40                                           |                                    |                          || e;                                          |                                    |                          || (2)                                          |                                    |                          || tractor designed for transport               | on                                 |                          || road other                                  |                                    |                          || thad                                         |                                    |                          || earthen                                      |                                    |                          || road                                        |                                    |                          || 60"0                                         |                                    |                          || ,,'02                                        |                                    |                          || motorvehiclca for thetransport               | ofpcnonl                           |                          || goods                                        | or                                 | material                || 15                                           |                                    |                          || motor vehicles, other                        | than                               | those                    || heedini                                      | no                                |                          || 87·09/n):                                   |                                    |                          || (i)                                          |                                    |                          || not elsewhere ipecified                      |                                    |                          || 60%                                          |                                    |                          || (2)                                          |                                    |                          || motor cars                                   | and                                |                          || caravanl                                     |                                    |                          || j                                            |                                    |                          || other                                        |                                    |                          || vehicles designed forthe privatetrana-       |                                    |                          || 20                                           |                                    |                          || port                                         | of                                 | perons                   || 1,0%                                         |                                    |                          || (3)                                          |                                    |                          || shuttle                                      |                                    |                          || cln                                         |                                    |                          || designed for                                 |                                    |                          || \lie                                         |                                    |                          || in                                           |                                    |                          || mine ,                                      |                                    |                          || 40%                                          |                                    |                          || ,,'03                                        |                                    |                          || special purpose motor lorries                |                                    |                          || and                                          |                                    |                          || vans                                         |                                    |                          || ~u                                           |                                    |                          || breakdown lorries,fire-enginn,               |                                    |                          || ls                                           |                                    |                          || ctlpts,                                      |                                    |                          || road                                         |                                    |                          || sweeper                                      | iorriel,                           |                          || snow-ploughl, spraying                       |                                    |                          || lonin,                                       | crane                              |                          || lorriel, searchlight lorrie                | mobile                             |                          || worbhops                                     |                                    |                          || and                                          |                                    |                          || mobile raiiological                          |                                    |                          || unite),                                      |                                    |                          || but                                          | not including the motor            |                          || 30                                           |                                    |                          || vehidcs                                      | of                                 | heading no              || 87'02                                        |                                    |                          || 60"                                         |                                    |                          || "'04106                                      |                                    |                          || chuaiditted                                  | with engincl, bodica(includ-       |                          || in(                                          |                                    |                          || cabs) and                                    |                                    |                          || parts                                        |                                    |                          || and                                          |                                    |                          || accea80ries                                  |                                    |                          || at                                           |                                    |                          || the motor vehicles                           | falung                             | within                   || 3s                                           |                                    |                          || heading no                                  |                                    |                          || 87'01,87'02                                  |                                    |                          || or                                           |                                    |                          || 87'03                                        | :                                  |                          || (1)                                          |                                    |                          || not                                          | elacwhcre specified                |                          || 60%                                          |                                    |                          || (2)                                          |                                    |                          || partl                                        | dc!ligncd                          | for the article, covered || by eub-heading noi                          |                                    |                          || 87'01(1)                                     |                                    |                          || and                                          |                                    |                          || 87'02(3)                                     |                                  |                          || ,                                            |                                    |                          || 040%                                         |                                    |                          || "'01                                         |                                    |                          || works trucks, mechanically propelled,        | of                                 |                          || 4°                                           |                                    |                          || the :rocsused inflctoricl                    | or                                 | warehousel               || for                                          |                                    |                          || art                                          |                                    |                          || distance transport                           | or                                 | handling                 || of                                           |                                    |                          || goods                                        |                                    |                          || (for                                         | cample,                            | fork-lift                || and                                          |                                    |                          || platform                                     | trucb);                            | tract\n                || of                                           |                                    |                          || the                                          |                                    |                          || type used                                    |                                    |                          || on                                           | railway station                    | platfodlll'              || ~s                                           |                                    |                          || part,                                        | of                                 | the foregoing            || treton                                       |                                    |                          || ,                                            |                                    |                          || 60"                                         |                                    |                          || 8,'08                                        |                                    |                          || tanks and other armourerl fighting vehiclea, |                                    |                          || motomed,                                     | whether                            | or                       || weapona,                                     |                                    |                          || and                                          |                                    |                          || parts                                        | of                                 | euch vehicle ,          || free                                         |                                    |                          || ~"                                           |                                    |                          || "'09/                                        |                                    |                          || 1                                            |                                    |                          || 2                                            |                                    |                          || motor                                        |                                    |                          || cyc1ea                                       |                                    |                          || (including                                   | scooten),                          | auto-                    || c:yclca                                      |                                    |                          || and                                          | cyc1ca                             | fitted with              || motor,                                       |                                    |                          || witl1                                        | or                                 | without side-car; aide   || can                                          |                                    |                          || of                                           |                                    |                          || all                                          |                                    |                          || kinds; cycles (inc1udin                      |                                    |                          || deliftr)'                                    |                                    |                          || tricyc1ea),                                  |                                    |                          || dot                                          | moloriled                          |                          || 55                                           |                                    |                          || invalid carriagel fitted with                |                                    |                          || meana                                        |                                    |                          || of                                           |                                    |                          || mechanical                                   |                                    |                          || propulaion (motorieed                        |                                    |                          || or                                           | not); parte                        | and                      || the                                          |                                    |                          || foregoing                                    |                                    |                          || artlc1ea:                                    |                                    |                          || (1)                                          |                                    |                          || not                                          | e1aewhere lpecified                |                          || 60%                                          |                                    |                          || 52i%                                         |                                    |                          || 60                                           |                                    |                          |headinal sub-heading no and description of rate of duty duration no anicle standard when rates uk" other of duty are prefer en-5 tialarcas protecti (i) (a) (3) (4) ,~ (s) (6) 81'09/12 (2) cycles (including delivery tricyc!es), (could) not motorued, and partl and accessories of cycle 100% 90 % 10 (3) invalid carriages, fitted with means of mechanical propulsion (motorised or not), and partl and cce8iorie thereof - - - - - ~io 81' 13/14 other vehicle, (including trailers, baby is carriages and invalid carriages), not mechanically propelled, and part thereof - 60% 4ircraft and parts thereof; parachutes; catapults and similar aircraft launching 20 gear; ground fltling trainers  note "aeroplanes" means liying machines which are heavier-than-air and are~hanically -propelled, including those with jet propulsion, but excluding iyroplanes, helicopters and ormithopters land planes, seaplanes and amplibians 25 are deemed to be "aeroplanes" headina sub-heading no and deacription of rate of duty duratil)n no article when ratsc standard uk other of duty ar" preferenprotectiv tial areas (i) (2) (3) (4) (5) (6) - ---------------------------' 88'oj/03 aircraft and parte thereof: (i) not elsewhere specified 40% (2) aeroplanes and parts thereof 40% 3588'04/05 parachuteund partsthereofand accessoriea thereto; ~ult8 and simijer aircraft launching gear; grourui fiyii18 traineta; part of any of the foregoing article 40 %  ships, boats and floating structuresnote a hull, unfinished or incomplete vessel, assembled or unassembled, or a complete vessel, unassembled, is to be classified within heading no 89: 01/03 | heading                 | sub-heading    | no    ||-------------------------|----------------|--------|| rate                    | of             | duty   || 4s                      |                |        || no                     | article        |        || standard                |                |        || uk                    |                |        || duration                | when           |        || rates                   | of             | duty   || other                   | are            |        || preferential protective |                |        || areas                   |                |        || (6)                     |                |        || (j)                     |                |        || (2)                     |                |        || (3)                     |                |        || (4)                     |                |        || so                      |                |        || 89'01/0,                | shipe         |        || boats                   |                |        || tvaa                   |                |        || and                     |                |        || other                   | vessel        |        || dot                     |                |        || elaewhere specified;    | light-vessell, |        || lue-                    |                |        || float8,                 |                |        || drrd,en                |                |        || floating                | cranes         |        || other                   |                |        || special                 |                |        || purpose                 |                |        || vc88cla;~               |                |        || ftoati                  |                |        || di                      |                |        || dow                     | -              |        || 4o'y                   |                |        |hcldill3 no sub-heldin no and descriptign of article rate of iiluly dataimai ----------- whea  tel standard uk other of cluty are preferentialare protective 5 89'04 ships, boats and other vessell for breakilli up - -to % | &9'                 | os           ||---------------------|--------------|| floaling            |              || structurcs          |              || other               |              || than vcalda         |              || (for                |              || exaiid,le,         | colfer-dams, || landing             |              || btain              |              || buoys and bcacom) - | -            | section xvm| optical,                     | photographic,    ||------------------------------|------------------|| cinematographic,             |                  || dasuring,                    |                  || checking, precision, medical | and              || and                          | apparatus;       || and                          |                  || watches;                     |                  || musical                      |                  || instru                      |                  || is                           |                  || ments, sound recorders       | and              || and sound recorders          |                  || and                          | rl>producers,    || th&reof                      |                  | cilap'1'i!r 90| optical,              | photographic,    ||-----------------------|------------------|| mecuuring            |                  || checkim,g, pren\01l, | medical          || and                   |                  || surgical tnatrument  |                  || and                   | apparatua;       || patt,                 |                  || ther0f               | 30               |1 this chapter does not cover: (4) articles of a kind used in machi:na, iippliluk:, -iiiitnlmam, __ apparatus, of unhardened vulcanised rubber, fa1libg within headislg a, no 40: 05/16, of leather or of composition leather, falling within chapter 42, or of textile material (heading no 59'16/17); (b) refractory goods of heading no 69:03; laboratory, chemical or industrial wares of heading no 69' 09; (c) glasa mirrors, not optically worked, falling within headin8 30 no 70' 01/16, and mirrors of base metal or of preci0u8 metal, mit ~ optical elements, falling within chapter 71 or 83; (d) goods falling within heading no 70'01/16 or 70'17/18; (e) parts of general use as defined in note 2 to seaion xv, of base metal (section xv), or similar goods of artificial plutie matei:iai (watch  3' generally classified in heading no 39'07); (f) pumps incorporating measurlne devices, of headln; no 84: 10; weightoperated counting and checking machinery, and separately imported we1hta for balances (heading no 84: 20; min, and handling machinery of heading no 84: 22; fittings for adjusting work or tools on machine-tools, of headin& 4p no 84:45/48, including fittings with 'optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment tl!lelleopeah al9'es ad other appliances of head'lng no &i'lil; (g) searchlights and spotlights, of a kind used on motor vehicles, or heading no 85' 09, and radio navigational aid or radar apparatus of heading 4$ no, 85'15; (h) cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process and magnet~ sound-heads (chapter 92); (ij) articles of chapter 97; or so (k) capacity measures, which are to be classtfted ileeordtnr to'" lria"-rial of which they are made 2 an incomplete or unfinished maclrtna, appliance, tnetrument or apparatus 11 to be classified with the corresponding complete or inilhed maohbte, appliance, inltrument or apparatus, pl"ov'ided it has the essential character ot that complete or- '!ids'bed article  a 'subject to notes 1 and 2 above, parts or accessories which are suitable tor 118e sole1~ or iddcipally with machines, appliances, instruments or apparatus , falling wlthin any heading of this chapter are to be classified as follows: (a) parts or accessories constituting in themselves machines, appliances, tdatrumem or apparatus (inc1\ading optical elements of head1ng no 90' 01 or 90:02) of any particular heading of this chapter or 'of chapter 84, 85 or 91 (other than headings nos 84: 65 and 85' 28) are to be dassified in that head-10 ing; - i (b) other parts or aceessories are to be classified in head1ng no 90' 29 if they answer to the terms of that heading; otherwise they are to be classified in the heading appropriate to the machine, appliance instrument or apparatus itself ' is 4 heading no 90: 05/06 is to be taken not 10 apply to telescopic sights for fitting to firearms, periscopic telescopes tql' attiug to submarines or tanks, or to telescopes tor macltines appliances, in!ltrumenta or apparatus of this chapter; such telescopic sights and telescopes are to be classified in h1!ading no qo·13 5 measuring or checking optical instruments, appliances or machines which 20 but tor this note, could be classified both in heading no 90: 13 and in heading no 90'16, are to be classified in heading no 90: 16 8 heading no 90: 28 is to be taken to apply, and apply only, to: (a) instruments or apparatus for measuring or checkii\g electrical quantities; (b) machines, appliances, instruments or apparatus of a kind described in heading no 90: 14, 90: 15, 90'115 90' 22, go,23, 90: 24, 90,25 or 90: 27 (other than stroboscopes), the operat1on of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled ; 30 (~) instruments or apparatus for measuring or detecting alpha, beta gama, x-ray, cosmic or similar radiations; and (d) automatic regulators of electrioal 'quantlities, bnd instruments or apparatus tor automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled 35 7 cases, boxes and similar contain~s imported with articles of this chapter are to be classified with such articles if they are of a kind normally sold therewith cases, boxes and similar containers imported separately are to be classlfled under their appropriate heading "0 huding sub-heading no add description of of no article rate of duty duration when rates of duty d uk other are prefcmmtial protectiv 9 lenses prisms, mirrors and other optical elem'ents, of any material, unmoun ted other than such elements of glass not optically worked; sheets or plates, cf polarising matetlal which thcv are lenses, prisms, mirrors an~ other optical elements, of any materlall mounted, being parts of or finings for idstrumcllts or apparatus, ot ~er than such elements of glass not optically worked 55 heading sub-liteading no and description of no article standard rate of duty duration when rate uk other ofdutyar prefeten- protective twareu (i) (2) (4) (5) (6) (3) 90'03/04 spectacles, pine-nez, lorgnettes, gogg1ea and the like, corrective, ~ro­tective or other; frames and mounttngs of the above articles, and ~rt thereof 100% 90'05/06 refracting telescopes (monocular iuld binocular) prismatic or not; astronomic:al instruments (for example, re fleeting telescopes, transit instruments and equatorial telescopes) and mountings therefor, but not including instrumenta for radio-astronomy 60% 90'07 photographic cameras; photographic flashlight apparatus)  - - - 100% 90'011 cinematographic cameras, projecton, sound recorders and sound reproducers; any combination of these articles: (i) not elsewhere sperified (2) cinemato,rafic cameras image projectors (other than cinematographic projecton); photographic (except cinematographic) enlargers and reducen 90' 10 apparatus and equipment of a kind used in photographic or cinematographic laboratories, nol falling within any other heading in this chapter; photo-copying apparatus (contact type); spools or reels, for film; screens forprojecton 100% 90% 90'11/12 microscopes and diffraction apparatua, electron and proton; compound optical microrcopes, whether or not provided with means for p~otographing or projectilll the image - 40% 90'13 optical appliances and instruments, (but not inc1udin, lighting appliances other than searchlights and spotlights), not falling within any other hcadina of tbia q1apter surveying (including photosrammetrical smveying), hydrographic, navigational, meteorological, hydrological and ge0-physical instruments; compasaes; rangefinders     - 60% | 90' is balances    | of    | a sensitivity         ||--------------------|-------|-----------------------|| s                  |       |                       || centigrams         |       |                       || or                 |       |                       || better, with       | or    | withouttllcir weights || 40%                |       |                       |90'16 drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like; measuring or checking instrumenta, appliances and machines, not falling within any other heading ofthia chapter (for exampie, micrometers, callipers, gauges, measuring roda, balancing machines); profile projectors:  | heading sub-heading                       | no,                                   | and           | description         | of    ||-------------------------------------------|---------------------------------------|---------------|---------------------|-------|| no                                       | article                               |               |                     |       || rate                                      | of                                    | duty          | duration            |       || when rates                                |                                       |               |                     |       || standard                                  |                                       |               |                     |       || uk,                                      |                                       |               |                     |       || other                                     | of                                    | duty          |                     |       || preferen-                                 | are                                   |               |                     |       || tial areas, protective                    |                                       |               |                     |       || 5                                         |                                       |               |                     |       || (i)                                       |                                       |               |                     |       || (2)                                       |                                       |               |                     |       || (5)                                       |                                       |               |                     |       || (6)                                       |                                       |               |                     |       || 50%                                       |                                       |               |                     |       || 10                                        |                                       |               |                     |       || 90                                        |                                       |               |                     |       || 16-                                       | (i)                                   |               |                     |       || not                                       | elsewhere specified                   |               |                     |       || conltl,                                   |                                       |               |                     |       || (2)                                       |                                       |               |                     |       || checking                                  |                                       |               |                     |       || in'trument~,appliance,                   |                                       |               |                     |       || and                                       |                                       |               |                     |       || machines (for example,                    | balancmg                              |               |                     |       || machines); profile projectors             |                                       |               |                     |       || is                                        |                                       |               |                     |       || 90'                                       | 11/18                                 |               |                     |       || medical, dental, surgical and             |                                       |               |                     |       || vet~rinary                                |                                       |               |                     |       || instruments and appliances (including     |                                       |               |                     |       || electromedical apparatus and opthalmic    |                                       |               |                     |       || instrument");                             |                                       |               |                     |       || meduno-therapy                            | appli-                                |               |                     |       || ances; massage apparatus; psychological   |                                       |               |                     |       || aptituje-testing                          | apparatus; artlfical                 |               |                     |       || r~s­                                       |                                       |               |                     |       || piration,                                 |                                       |               |                     |       || ozod~                                     |                                       |               |                     |       || therapy, oxygen therapy,                  |                                       |               |                     |       || aerosol therapy                           |                                       |               |                     |       || or                                        | similar apparatus;                    |               |                     |       || breathing                                 | appliances (including gas             |               |                     |       || masks                                     |                                       |               |                     |       || and                                       | similar                               | respirators), |                    |       || 60%                                       |                                       |               |                     |       || 30                                        |                                       |               |                     |       || 90'                                       | 19                                    |               |                     |       || orthopaedic appliances, surgical          | belts,                                |               |                     |       || trusses                                   |                                       |               |                     |       || and                                       | the like; artificial limbs,           |               |                     |       || eyes, teeth and other artificial parts    |                                       |               |                     |       || of                                        |                                       |               |                     |       || the                                       | bodyihearing aids(deafaids); splints  |               |                     |       || and                                       | other fracture                        | appliances   | ,                   |       || 90'20                                     |                                       |               |                     |       || appa 'liua                                |                                       |               |                     |       || based                                     |                                       |               |                     |       || on                                        | the                                   |               |                     |       || l'le                                      |                                       |               |                     |       || i)f x                                     |                                       |               |                     |       || -rays                                     | or                                    | of            |                     |       || the                                       | radiat ions from ndio-active substan- |               |                     |       || ces                                       |                                       |               |                     |       || (including radiography and radio-         |                                       |               |                     |       || therapy apparatus);                       |                                       |               |                     |       || x-ray                                     | generators;                           |               |                     |       || x-ray                                     | tubes;                                | x-ray         | scie::ns,x-ray high |       || tension generators;                       |                                       |               |                     |       || x-ray                                     | control                               | panel        |                     |       || and                                       | desks;                                | x-ray         | examination         | or    || treatmcllt tables,                        |                                       |               |                     |       || chain                                     |                                       |               |                     |       || and                                       | the like                              |               |                     |       || 3s                                        |                                       |               |                     |       || 90'21                                     |                                       |               |                     |       || inatrumcllts, apparatus                   | or                                    | modell,       | designed            |       || solely for demonstrational purposes (for  |                                       |               |                     |       || example,                                  |                                       |               |                     |       || in                                        | education                             | or            | exhibition),        |       || wlsuitable for other                      |                                       |               |                     |       || uici                                      |                                       |               |                     |       || free                                      |                                       |               |                     |       || machines                                  |                                       |               |                     |       || and appliances for testing mech-          |                                       |               |                     |       || anically the hardness, strength, compres- |                                       |               |                     |       || ,ibilty                                  | elasticity and the like properties    |               |                     |       || of                                        | indus trial materials                 | (for          | example, me-        |       || tals, wood textiles paper               |                                       |               |                     |       || or                                        | plastics)                             |               |                     |       || 40%                                       |                                       |               |                     |       || 4s                                        |                                       |               |                     |       || 90'23                                     |                                       |               |                     |       || 4                                         |                                       |               |                     |       || 0                                         |                                       |               |                     |       || %                                         |                                       |               |                     |       || hydrometers                                 | and                    | lmilar         | instruments;    ||---------------------------------------------|------------------------|-----------------|-----------------|| thermometen                                | pyrometen             | barometera     |                 || hygrometers, psycluometers, recording       |                        |                 |                 || or                                          | not;                   | any combinatioa | of              || trunlcnts :                                 |                        |                 |                 || (i)                                         |                        |                 |                 || not                                         | elsewhere specified    |                 |                 || (2)                                         |                        |                 |                 || hydrometers,                                | barometen,htlp'ometen, |                 |                 || psychrometres;                              | any                    |                 |                 || com                                         |                        |                 |                 || inaliod                                     | of                     |                 |                 || these                                       |                        |                 |                 || instruments                                 |                        |                 |                 || instruments                                 |                        |                 |                 || and                                         |                        |                 |                 || apparatus                                   | for                    | measuring,      |                 || checking ilr automatically cot'tnl1it'g the |                        |                 |                 || bow                                        |                        |                 |                 || ~th,                                        |                        |                 |                 || pressure                                    | or                     | other variables |                 || ofliqui                                     | or                     | gases           | or              || controlling temperature                     |                        |                 |                 || (for                                        | example,               |                 |                 || pressure                                    | gauges,                | thermostats,    | level           || ga~,                                        |                        |                 |                 || flow meters, heat meters, auto-             |                        |                 |                 || matic oven-draught                          | regulators),           |                 |                 || not                                         |                        |                 |                 || being articles falling within               | headinl                |                 |                 || no,                                         |                        |                 |                 || 90'14:                                      |                        |                 |                 || (i)                                         |                        |                 |                 || not                                         | elsewhere              | lpec::ified     |                 || (2)                                         |                        |                 |                 || thermostata                                 | and                    | humidistata    |                 |or chemical analysis (such as polarimeten, refractometen, spectrometers, gas analyaisapparatus); instruments and apparatus for measuring or checking | sub-heading                                                 | no,      | and     ||-------------------------------------------------------------|----------|---------|| deacripdoll                                                 |          |         || of                                                          |          |         || article                                                     |          |         || rate                                                        |          |         || of                                                          |          |         || dutj                                                        |          |         || du,atloa                                                    |          |         || ---                                                         | ________ | wbedra_ || hdma                                                       |          |         || no                                                         |          |         || standard                                                    | uk     |         || other                                                       |          |         || of                                                          | duty     |         || prefereo-                                                   |          |         || in                                                          |          |         || tial                                                        |          |         || areal                                                       |          |         || protectift ,                                                |          |         || (i)                                                         |          |         || (2)                                                         |          |         || (j)                                                         |          |         || (4)                                                         |          |         || (5)                                                         |          |         || (6)                                                         |          |         || ~                                                           |          |         || viscosity,                                                  |          |         || porosity~                                                   |          |         || expadaion,                                                  |          |         || urfac:e                                                    |          |         || ,                                                           | tension  | or      || such                                                        | as       |         || viscometa'l,                                                |          |         || ----------------------------~------------------------------ |          |         || poto8imeters,                       | expan sion          | metera)         ||-------------------------------------|---------------------|------------------|| luatrwnent                          |                     |                  || 8                                   |                     |                  || and                                 |                     |                  || applratul                           |                     |                  || formeaaurina                        |                     |                  || or                                  | checking quantities | of               || or                                  |                     |                  || bound                               |                     |                  || (such                               |                     |                  || as photometers,                     |                     |                  || inciud~                             |                     |                  || exposure                            | metets,             | and calorimeters || i                                   |                     |                  || microtomes:                         |                     |                  || (i)                                 | not                 | elsewhere        || specified                           |                     |                  || ~%                                  |                     |                  || (2)                                 |                     |                  || exposure meters                     |                     |                  || 100%                                |                     |                  || 90%                                 |                     |                  || 90'~                                |                     |                  || gas,                                |                     |                  || liquid and electrichy aupply        |                     |                  || or pro-                             |                     |                  || ductton meters,; calibrating meters |                     |                  || tlierc-                             |                     |                  || for                                 |                     |                  |50% 60% revolutioncounters, production counters, taximeters, mileometers, pedometers add the like, speed indicators (includinj magnetic speed indicaton) and tachometers (otherthanarticlesfauingwithin heading no, 9o'14);8troboscopea , electrical measuring, checking, analyainl or automatically controllinj inatrumcdti and apparatus: (1) not elsewhere specified (2) instruments or apparatue for measuring or checking electrical quantitiee and automatic regulaton of electrical quantities, if such inatrumedti, apparatus or regu "ators are designed for uac in circuitl of 400 volts or over 40% (3) instruments or apparatus for jdeiiul'o ing or detc:ting alpha, beta, gamma, x-ray, cosmic orsimilar radiation 40% tile nte applbble to the aaa-elecutc ~, (4) blcctrical insrrumenta and apparatlll,  chapter 91 clocks and watches and part, thereof notilis1 for the purposes of this chapter, 'watch mcwements"- means move so ments regulated by a balance-wheel and hairspring and not exceeding 12 mullmetres in thickness measured with the plate and ,bridges, 2, this chapter is to be taken not to apply to fpring-operatecl or weightoperated motors not fitted, nor adapted to be fitted, with escapements (headinl no, 84'08), 55 3, this chapter does dot cover parts of general use a defined in note 2 to section xv, of base metal (section xv), nor similar goods of artificial plastic materials (which are generally classified in heading no, 39' 07), thla chapter also excludes weights, clock or watch glalses, watch chains or straps, partl of electrical equipment, ball bearin, or bearln, balls, clock and watch iprlnp 60 are to be classified as clock or watch pam,  to axcept as provided in not :a lor ule both in clocks 0 w t ~ and i, movements and other part ujtabje inltruments) are to be t~ a c iuld in other articles (for example preclaton other chapter en u falljnc within this chapter and not ~thin any s it cases, boxes and similar tat  are to be classified with such =l~l n~r~~mported with articles of this chapter with cases, boxes and si' es er are of a kmd normally sold thereded under their appropriat~~a~~::iners imported separately are to be clua!-whenratcl of duty - are protectfve to heailng no sub· heading no and description of articlo rate of duty duration standara uk other pre· ferential areas 15 __ (_i) ___  ____ (;:2); ____ :(::::3)~~(4~) __ ~(~s)~_(6) clocks and watches of au typel;tlme of day recording apparatua; appa_ ratus with clock or watcbmovements or with synchronous motor for measuring i recording or oth~ wise indicating intervals of time; time switches with clock or watch movement or with synchronous motor; parts orall the above anlet=: (i) not elsewhere speclfted - 100% (2) watches, all lorta, add puta thereof - - - - 100% (3) clocksl all iolts, and pans thereot - - - - 100%  30 chapter 92 murie4l i1lltmme1lt'i bound recorder and reproducers; tele-vision image ard ound recc»'ders and reproducers, magnetic; parts and accebbories of ruch artic~ notr8 1 thij chapter does not cover:35 (a) fum wholly or partly sensitised for photographi<! or photo-electric recording or such film exposed, whether or not developed (chapter 37); (b) parts of general use, as defined in note 2 to section xv, of base metal (section xv), or similar goods of artificial plastic materials (which are generally classified in heading no 39' 07); 40 45 (e) microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or eql'ipment fallinc within chapter 85 or 90, for use with but not incorporated in or housed in the lame cabinet as instruments of this chapter; sound reoorders 'or reproducers combmed with a radio receiver (heading no 85'15); (d) brushes (for cleaning musical instruments) falling within ch~r 96; (e) toy instruments (chapter 97); or (f) collectors' pieces or antiques (heading no 99' 04/05 or 99' 06) so 2 for the purposes of this chapter, an incomplete or unfinished instrument or apperatus is to be classified as the corresponding complete or finished article, provided it has the essential character of such a complete or finished article 3 cases, boxes and similar containers imported with articles of this chapter are to be classified with such articles if they are of a kind normally sold there-55 with cues, boxes and similar containers imported separately are to be c1a~e4 uacler their jppropriato lieadlncs healing sub-beadins no and description of rate of duty duration no article wben rate standard uk other of duty prefer· are proentlal tcctive ales, (i) (2) (3) (4) (5) (6) musical instruments inc1udin electronic and similar musical anltru-ments j sound rccorjers and reprojucersi decoy calls and soun i-signalling instruments; television image and bound recorders and repro!uoers magnetic; parts and accessories of the above articles  100%  section xix arms and ammunition; parts thereof cbapter 93 arms and ammunition; part thereof notes1 this chapter does not cover: (a) goods falling within chapter 36 detonators, signalling flares); (for example, percussion cap8, (b) parts of general use, as defined in note 2 to section xv, of base metal (section xv) or similar goods of artificial plastic materials (which are generally class11led in heading no 39' 07) ; (c) armoured fighting vehicles and parts thereof (heading no 87' 08); (d) telescopic sights and other optical devices suitable for use with arms, 30 unless mounted on a firearm or imported with the firearm on which they are designed to b:! mounted (chapter 90); (e) bows arrows, fencing foils or toys falling within chapter 97; or (1) collectors' pieces or antiques (heading n"o 99'04/05 or 99'06) 2 for the purposes of this chapter, incomplete or unfinished arids are to be 35 classified with the corresponding complete or finished articles, provided they have the essential character of such complete or finished articles 3 in this chapter, "parts thereor' is to be taken not to include radio or radar apparatus of heading no 85'15 4 cases, boxes and similar containers imported with articles of this chapter 40 are to be classified with such articles if they are of a kind normally sold there with cases, boxes and similar containers imported separately are to be classified under their appropriate headings hcadin, sub-headine no and description of rate of duty duration no article wbenrbtcl 45 standard uk other ocduty preferare proential tc'tlve area (r) (2) (3) (4) (5) (6) so 93'01/07 arms and ammunition; part thereof 100%  section xx miscellaneous manufactured articles cil\ptejl sf5 fumttuf" and p4rt, thtf'eofi bedding, mattresses, matt res supports, cushlon 4m similar tuffed furnishing'  nods1 thia chapter doe, not cover: (4) pneumatic or water mattresses, pulows or cushlona, talllnt withln chapter 39, fo or 62; 10 (b) standard lamps, table lamps, wall lamp brackets and other llihtjn, fittings; these are classified according to the constituent material (for example, in chapter " heading no 70· 01/16 or chapter 83) j (c) articles of stone or ceramic materials, used as chairs, seatl tabla or columns, of the kind used in parks, gardens or vestibules (chaptu 68 or 69); 15 (d) mirrors designed for placing on the floor or ground (for example cheval-glases or swing-mirrors) falling within heading no 70·01/16; (e) parts of general use as defined in note 2 to section xv, of bile metal (section xv), or similar goods of artificial plastic materials (which are generally classified in heading no 39' 07); and safes falling within chap ao ter 83; (f) furniture specially designed as parts of retrigerators of heading no 84'15); furniture specially designed or sewing machines (heading no 84·41); (g) furniture specially designed as parts of radio-gramophones, wirele  25 sets or television sets (heading no 8515); (h) dentists' spittoons falling within heading no 90·17/18; (ij) loads falling within chapter 91 (for example clocks and clock cases); (k) furniture specially designed as parts of gramophones, of cuctatint machines or of other sound reproducers or recorders, falling within chapter 30 92; (1) toy furniture, billiard tables and other furniture specially constructed for games or for conjuring tricks (chapter 97) -2 the references in this chapter to furniture are to be taken iii applylng to 35 articles which are designed for placing on the ft~or or ground; they will, however, include the following, even if they are designed to be fixed to the wall or to tand one on the other: (a) kitchen cabinets and similar cupboards; (b) folding sets and beds; (c) unit bookcases and similar unit furniture 3 an article of furniture, whether or not comprising sheets, parts or fittings of glass, marble or other materials, imported unassembled, is to be treated 81 a single assembled article of furniture, provided that the parts are imported tokether f in this ch9pter "parts" does not apply to separately impqrted sheets of gl  45 (including mirrors), of marble or of other stone unless they are combined with other parts which clearly ldentify them as parts of turniture heedina no sub·head1nanoand description of rate ofd,", duration article ---------- wbcnrateaj standard uk otloer of duty are °referentlal protective j c aleul ~ (i) (5) (6) 94'01/04 furniture includina medical furniture and parts tbereof'j bedding, mlttmaei mattress supports, c:whlonl j and abqi1ar stwred furnishings loo~  chapter 95 articles and manufactures of carving or mouldlng matmcdnod tb!s chapter does not cover: (a) articles fauin, within chapter ee (for example, part of umbrellas or is walking-stic:ks) ; (b) fans or hand bcl'eens, non-mechanical (chapter 6'1); "(d) articles falling within chapter '11 (for example, imltatlon 'ewellery); (d) cutlery or other articles falling within chapter 82, whether or not having handles or other parts of carving or moulding material; the present 20 chapter applies, however, to separate handles or other part of uch artiel; (e) articles falling within chapter 90 (for example, spectacle frames); <i> articles falung within chapter 91 (for example, clock or watch cases); (g) articles falling within chapter 92 (for example, musical inltrumentl and parts thereof); 25 (h) articles falling within chapter 93 (arms and parts thereof): (ij) articles falling within chapter k (furniture and parts thereof); (k) brushes, powder-puffs or other articles fallid, within, chapter h; (1) articles fallidg within chapter 9'1 (toys, games and sports requisites); (m) articles falling within chapter 98 (for example, buttons, cu1!-unb,30 smoking pipes, combs); or (n) collectors' pieces or antiques (chapter 99) hcadins no sub-heading no and description rate of duty duration  of article when rates standard  , u k other of duty an: 3~ pmerem:lal protccdve " area (z) (i) (5) (6) 95'01(08 artlclet and manuflctute8 of cuvill, ormouldingmatcrials; worked un· hardened gelatin (except gelatin fallin, within chapter 3~) and artielet ofunbardened gelatin : (1) notelaewhcrc specified 100% (a) worked unhardened gelatin add - artic1ea ofunb&rdened gelatin - 8,ooma, brtl8hes, leather dusters, powder-puff, and sieve nods 1 tbia chapter does not cover: 5 (a) articles fallin, within chapter 71: (b) brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within heading no 90'17/18; or (c) toys (chapter 97) 2 ''prepared knots and tufts for broom or brush making" is to be taken to 10 apply only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as gluein, or coatin, the butts or trimming to shape at the top, to render them ready for sucll incorporation ' | heading                      | sub-headingnoanddesaipdan    | of      | rate        ||------------------------------|-------------------------------|---------|-------------|| 15                           |                               |         |             || no                          |                               |         |             || article                      |                               |         |             || when                         |                               |         |             || standard                     | uk                          | other   | ratelofduty || preferential                 | are                           |         |             || areas                        |                               |         |             || protective                   |                               |         |             || (r)                          |                               |         |             || (~)                          |                               |         |             || ($)                          |                               |         |             || (6)                          |                               |         |             || 25                           |                               |         |             || ,a0                          |                               |         |             || f)6'                         |                               |         |             || 01/06                        |                               |         |             || brooms                       |                               |         |             || and                          |                               |         |             || brushes (including bru-      |                               |         |             || shea                         | of                            |         |             || i                            |                               |         |             || kind                         |                               |         |             || used                         |                               |         |             || as                           |                               |         |             || parts                        |                               |         |             || of                           |                               |         |             || machines); prepared          | mots                          | and     |             || tufts for broom or brush     |                               |         |             || makin,                      |                               |         |             || feather                      |                               |         |             || dustcr8;                     |                               |         |             || powder-puffs                 |                               |         |             || and                          |                               |         |             || p'ads for applying cosmetics |                               |         |             || or                           |                               |         |             || toilet preparations,         | of                            | any ma- |             || terial;                      | hind                          |         |             || sieves                       |                               |         |             || and                          |                               |         |             || hand                         |                               |         |             || riddles                     |                               |         |             || or                           | any                           |         |             || material:                    |                               |         |             || (i)                          |                               |         |             || not                          | elsewhercspecitied            |         |             || 100%                         |                               |         |             || 30                           |                               |         |             || (3)                          |                               |         |             || brushes                      |                               |         |             || of                          |                               |         |             || kind                         |                               |         |             || 'lied                       |                               |         |             || u                            |                               |         |             || parts                        |                               |         |             || of                           |                               |         |             || machines                     |                              |        |            || 40%                          |                               |         |             | chapter 97 toys, games and sports requisites; parts thereofnotes 1 this chapter does not cover: 35 (a) christmas tree candles (chapter 34); (b) fireworks or other pyrotechnic articles falling within chapter 38; (c) yams, monofu, cords or gut and the like far fishing, cut to length but not made up into fishing lines, falung within chapter 39 or 42 or section xi: (d) sports bags or other containers of chapter 42 or 43; (e) sports clothing or fancy dress, of textiles, faning within chapter 60 or 61; (f) textile flags or bunting, or sails for boats or land craft, talllng within chapter 82; 45 (g) sports footwear (other than i5katine boots with skates ettached); cricket pads, ahin-,uards or the like, fauing within chapter m, or sparta headgear fallin, within chapter 65; (h) climbing sticks, whips, riding crops or the like, or parts thereof (chapter 66); (i;) unmounttlci glass eyes for dolls or other toys, falling within heading no 70'19; so (k) parts of genera] use, as defined in note 2 tp secuon xv, of baae metal (section xv) or similar ,ooda of artificial plutlc materials (which are generally classlfled in heading no 39' 07); (l) bells anci onls, non-electric, and parts thereof, of bale metal (chapter 83): (m) sports vehicles (other than bobsleighs, tobollans and the lute) falling within section xvii; (n) children's cycles fitted with ball bearings and in the normal form of 5 adults' cycles (heading no 87' 09/12); (0) sports craft such as canoes and skiffs (chapter 89), or their meana of propulsion (chapter 44 for such articles made of wood); (p) spectacles, goggles and the like, for sports and outdoor ,am" (heading no 90' 03/04); ie (q) decoy calls and whistles (chapter 92); (r) arms or other articles of chapter 93; or <) racket strings, tents or other camping goods, or gloves (classi1led, in general, according to the material of which they are made) 2 this chapter is to be taken to include articles in which pearls, preciolu or is semi-precious atones (natural, synthetic or reconstructed), precious metals or rolled precioul metals constitute only minor constituents 3 an incomplete or unfinished article is to be classified with the eorrespondinj complete or finished article, provided it has the essential character of that complete or ftnished article 20 4 subject to note 1 above, parts and accessories which are suitable for 1118 80lely or principally with articles falling within this chapter are to be classified with those articles duration headinl sub-hcadilll no ind description of no article rate of duty when rata 25 standard uk other of duty are preleren- protective tware (i) (2) (3) cot) (s) (6) 30 91'01/08 35 wheeled toys dea~ to be ridden by children; dolll and other toys; article for pllrlour ,amea or fairll'ound amuacments; entertainment articlea; cbriitmu tree decorations and the like; equipment for gymlllstici, aports and outdoor game; hunting and fishinj requisites; travellina circuses, travelling menqeriel and travcllinl thetltrea  ciiapti:ft 98 miacetl4neous marufactured artictunotzs 1 this chapter does not cover: (a) eyebrow and other cosmetic 'pencils (chapter 33): (b) buttons, studs, cuff-links, combs, hair-slides and the uke, if made wholly or partly of precious metal or rolled precious metal [iubject to thf provisions of note 7(4) to chapter 71] or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (chapter 71): (e) parts of general use, as defined in note 2 to section xv, of bate metal so (section xv), or similar goods of artificial plastic materials (which are generally classified in heading no 39' 07); (d) mathematical drawin, pens (headin, no 9016); or (e) toys and other articles falling within chapter 97 2 subject to note 1 above, the headings'in this chapter are to be taken to apply t:o goods of the kind described whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or sen1i-precloul stones (natural, synthetic or reconstructed) - s 3 cases, boxes and similar containers imported with articles 01 this chapter are to be classified with such articles if they are of a kind normally sold therewith cases, boxes and similar containers imported separately are to be classified under their appropriate heading~ | 10                | heading             ||-------------------|---------------------|| no               |                     || sub-hediilinoand | description         || &rticle           | ------------        || stluldard'        |                     || 1:j              |                     || k                |                     || other             | when rates          || preferential      | of                  || are               |                     || areas             |                     || protective:       |                     || (2)              |                     || (4)               |                     || ls)               |                     || (6)               |                     || buttons           | anj                 || cuff-links        | and press fastener; || stije             | fasteners; blanks   || and               |                     || parts             | of                  || such arcicles     |                     || 100%              |                     |pens anj pencils, aulorts, and parts thereof; crayons, chalks and similar wclting vr jrawing materials; slates and boards j date, sealing and similar stamps, composing sticks and printing sets i'ncorporating such composing sticks, all hand operated; typewriter an! similar ribbons and ink pads; - :aling wax; copying pastes with a basis of gelatin mechanical lighters and simillli lighters, including chemical and electriclll lighters and parts thereof excluding tlints and wicks snioking~pipes, cigar and cigarette holders and parts thereof  combs, hair-slides and the like; corset busks and similar supports for articles of apparc:l or clothing accessories; scent and similar sprays of a kind used for toilet purposes, and mowlts and head therefor  vacuum flasks and other vacuum vessels; parts thereof, other than glass inner | tailers'                         ||----------------------------------|| figures animated displays       || of                              || kind used for shop window dress- || ing                              | sbctlon xxi 50 works of art, collectors' pieces, and antiques chapter 99works of art, coll~tors' piece, and antique notes 55 1 thls chapter does not ("over: (a) unused postage, revenue ql' similar stamps of current or new issue 1n india (heading no 4907); (b) theatrical scenery, studio back-cloths or the like, of painted canvaa (headinl no 5901/15); (c) j)e8l'ls or precious or semipreclous stones falun, wtthinlleacunl no 7101 or 7uj~; (d) industrial drawings falling within heachnl no  &aow08; or '(e) hand-painted or hand-decorated manufactured articles :1 foribe purposes of heading no 9901l0s, "orisinal edii'bvinp, ·prints and 5 lithographs" means impressions produced directly, in black add wjute orm colaw, of one or of several plates wholly executed ,by hand by the artist, irrespective of the process or of the material employed by him, but not includ1ni any mechanical ol'photomj!chanical'processj and "oricinal sculptures and statutory" is to be taken dot &q apply to mus-j)j'oduceci reproductions or works of conventional craftsman- 10 «lip or a 'eemmucial character 3 (a) subject to notes 1 and 2 above, articles falling within the headincs of thiachapter are to be classifted in whichever of those headings is appropriate and dot in any other heading of this schedule; (b) heading no 99:08 is to be taken not to apply to articles falling within the 15 preced"mg headings ot this chapter   frames around paintinl8, drawings pastels engravinil prints or litbographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles h~ina no sub-h~nl no and description of rate of duty duration 20 article ------------when ux other ratea of ~tia1 duty are ate protective paintings, drawinp and pastab exccutej entirely by hand; orijih;l engravings, prints and lithograplui orikinal sclllpturcs and tatutary pbtage, revenue anj similar alllnps (inclujing stamp-postmark and frankcdcnvelopes,letter card and the like), wed, or if unused, nol « current or new issue in lodiaj collections and collecton' pi  11f zojlopcal, botanice1m1neralokic:ai, anatomical, historical archaeolo-peal paleonloloaical ethncjlllphic or nuausmaticintereat - - ~ antiques of an : iic: e~inl one hundred yean    ponenge1'a' baggage; persanal iftpo'/'icltien, b1l post ot air; ahip ~ore8 heajii1l1 suo-hedingno an:1 description of no article rate of duty duration ,-----------------------------whenn~s 45 standard uk other of duty are preferenprotective tial area 100'01 all dutiable articlcl imported by a ~100% nger as baggage, even if specielawhecc: biit ·ek1ujidi tjae 'fo owingartic1e,nalely,ci) motor vehicles, (i1) alcoholic drink -  _________  5$ svb-hc:adini no and description of hel'ding no rticle rateofdaty stlndrd uk 5 dvation wilen rates other ofdut preferen- p' tiala "~ real:,;, (i) (7) (3) (4)  > - (5) (6) joo'02 la ~  "   all dutiable articles, even if elsewhere specified, intended for personal use, im&orted by post or trir, and exempt om any jlrehibition in respect of the import thereof ander the imports and export (control)act, 1947 (18 of 1947), but excluding alcoholic drink : is (i) drugs and medicines 50% (2) others 100%  roo'03 20 the following articles of storti en board a vessel or aircraft od which duty is leviable under the custcd18 act, 1962 (52 of 1962), even if elsewhere speqfied, namely: ~5 (i) = or re:;rved meat, fish an yegelab es; dairy products; soups; lardjf'reshfruits   25% (2) all other consumable stores excluding fuel, lubricatina oil, alcoholic drinb and tobacco products joo%  the second schedule-export tard'j'30 (see section 2) general expl4ngtorfi note the abbrevation "%" in any column of this schedule, in relation to the rate of duty indicates that duty on the goods to which the entr, relates shall be charged on the basis of the value of the goods asdelined in section 14 of the cus-3s toms act, 1962 (52 of 1962), the duty being equal to such perceutale of tjae value as is indtcated in that column | heading)                                   | description        | of        | article    ||--------------------------------------------|--------------------|-----------|------------|| no,                                       |                    |           |            || (i)                                        |                    |           |            || (2)                                        |                    |           |            || (3)                                        |                    |           |            || i                                          |                    |           |            || coffee                                     |                    |           |            || 50                                         | paiaeper kilogram |           |            || 2                                          |                    |           |            || tea                                        |                    |           |            || is                                         |                    |           |            || % less                                     |                    |           |            || !is                                        |                    |           |            || paise                                      | per                | kilc)lram |            || or                                         | ri                |           |            || i'                                         |                    |           |            || 70                                         | per                |           |            || llijop'ud,                                 |                    |           |            || whichever                                  | i,leas            |           |            || 3                                          |                    |           |            || black                                      |                    |           |            || pepper                                     |                    |           |            || rs                                        |                    |           |            || i'                                         |                    |           |            || as                                         |                    |           |            || per                                        | kilogrun          |           |            || 45                                         |                    |           |            ||                                          |                    |           |            || oilcaltes                                  |                    |           |            || rs                                        |                    |           |            || us                                         |                    |           |            || per                                        | tonne             |           |            || 5                                          |                    |           |            || de-oiled groundnut meal (solvent extracted |                    |           |            || variety)                                   |                    |           |            || rs                                        |                    |           |            || us                                         |                    |           |            || per                                        | tonne             |           |            || 6                                          |                    |           |            || tobacco unmanufactured                     |                    |           |            || 75                                         | paile              | per       | kilogram  || 7                                          |                    |           |            || sillimanite                                |                    |           |            || 30%                                        |                    |           |            |readllll description of article rate of duty no (i) (~) (3) 8 kyuute ri 40 per tonne 9 mica, all sorts 40% 5 10 steatite (talc) 20% ii maoaanese ore rs 20 per tonne i2 () lumpy iron ore ri 10' so per tonne (ii) iron ore fine' (including blue dult) ri 4 per tonne 13 chrome concentrates ri i s per tonne 10 14 manganese dioxide 20% is (i) hidea, akin and leathen, tanned and untanned, au sorts, but not includinglnake skins and manufacturea of leather 10% (ii) snake skins 2s% is 16 raw cotton rs 1000 per tonnc 17 cotton waste (all sortl) 40% 18 jute manufacturea (includilll manufac:turei of bimlipatam jute or of mcata fibre), what not in actual use as cov~ga, receptacles or 20 bindinga, for other goods: (i) not elsewhere specified rs iso per tonnc (2) carpet backing rs 600 per tonne (3) other hessian cloth and bags ri 200 per tonne (4) jute canvas, jute webbing, jute tarpaulin 25 cloth and manufactures thereof rs soo per tonne (5) sacking cloth and bags ri iso per tonne (6) twist, yarn, rope iuld twine rs iso per tonne , 19 colr iibre and yam 2s% the rates of customs duties on goods imported into or exported from india are specified in the schedules to the indian tariff act, which was enacted as long ago as in 1934 the substantive provisions of this act have been amended on several occasions, and its two schedules have been amended even more frequently with the implementation of successive five year plans, the progress made in industrial growth and economic development, and the substantial changes in the composition and pattern of india's external trade, the need has been increasingly felt in recent years for a revision of the indian customs tariff nomenclature in order to bring it in line with contemporary conditions the present indian customs tariff is based on the'draft league of nations nomenclature of 1931 a large number of countries and territories of the world have now based their tariffs on a more recent international pattern known as the brussels tariff nomenclature 2 the indian tariff (amendment) act, 1949 was enacted for the purpose of giving effect to the tariff concessions agreed to by india under the general agreement on tariffs and trade (gatt) this was framed as a temporary act, some provisions of which have to be extended from year to year the existence of this as a separate enactment has been found to give rise to practical difficulties further, it has been found more convenient to give effect to the gatt concessions (which are deemed to be of a temporary character) through exemption notifications under the customs act, 1962, rather than by amending the statutory tariff 3 the tariff revision committee, which was set up by governme'nt to conduct a comprehensive enquiry into the structure of the indian customs tariff and recommend the lines for its improvement and revision, had suggested that the import tariff schedule should be revised and based broadly on the brussels tariff nomenclature, making such contractions or expansions thereto as were necessary to suit the needs of india the committee had also suggested certain changes, mostly of a drafting character, to the substantive provisions of the tariff act and to the export tariff 4 government have agreed that the tariff nomenclature and'the provisions of the indian tariff act, 1934 and the indian tariff (amendment) act, 1949, need to be revised on the lines recommended by the committee they ilccordingly consider it necessary to have a new enactment which will consolidate and replace the two acts mentioned above the main featurp_~ of the bill are as under:-(i) the substantive provisions of the bill arc as in the indian tariff act, 1934, with some minor changes arising mainly out of the recommendations of the tariff revi~ion committee (ii) in the import tariff (the first schedule) the description of articles is based on the brussels tariff nomenclature in regard to rates of duty, the first schedule seeks to preserve the existing duty structure and also the preferences under the united kingdom-india trade agreement of 1939 as in the present schedule, the effective rates of duty in certain cases (as for instance on gatt items) would be provided through exemption notifications under the customs act, 1862 (iii) the export tariff (the second schedule) is the same as the existing schedule but items and rates of duty which are no longer effective have been omitted and the remaining items have been arranged on the pattern of the brussels tariff nomenclature 5 the notes on clauses explain the provisions of the bill n&w delhi; b r bhagat the 1st december, 1969  president's recommendation under article 117 of the constitution of india[copy of letter no 58 (3) -tar!691, dated the 10th december, 1969 from shri bell ram bhagat, minister of foreign trade to the secretary, lok sabha] the president, having been informed of the subject matter of the customs tariff bill, 1969, recommends under clauses (1) and (3) of article 117 of the constitution of india, the introduction of the bill in, and the crmsideration of the bill by, the lok sabha clause 2 corresponds to section 2 of the indian tariff act, 1934 (hereafter referred to as "the existing act") and provides that the rates at which duties of customs shall be levied under the customs act, 1962, shall be specjied in the first and second schedules to the bill the first scheduze specifies the rates <1f import duty and is in replacement of the first schedule to the existing act the schedule is broadly based on the brussels tariff nomenclature, but the individual headings of that nomenclature have been either merged or sub-divided to accord with the pattern of india's import trade as with the schedule to the existing act, the statutory rates of duty shown in this schedu'ehave to be read with exemption natifications issued under the customs aet, 1962, giving effect to temporary duty reductions in respect of particular articles the columns of the schedule are broadly as in the first schedule to the existing act however, the third eolumn in the existing schedule, headed "nature of duty" has been omitted, as it is found to be redundw the headings of the other columns haye been revised in order to make them more precise the second schedule specifies the rates of export duty and is in rep:acement of the second schedule to the existing act the existing schedule has been rationalised by (a) omitting items on which export duty has been removed by exemption notifications, and which are thus 00 longer effective; (b) omitting the heading relating to mercury, which has not been exported for the last several years; (c) showing the maximum effective rate of duty on headings where the duty has been reduced by notification; and (d) arranging the entries in the order found in the brussels tariff nomenclature in specifying the rates of duty in the schedules, every effort has been made to see that there is no change in the rate of duty on particular commoqn1es in certain cases, an entry includes one or two articles which at present bear a lower rate of duty than that shown against the entry this is the case, for instance, on commodities on which a lower rate of duty is levied by virtue o! the general agreement on tariffs and trade (gatt) since it would not be practicable to have separate headings for commodities of negligible importance in import or export trade, the appropriate rates of duty will, in the case of such commodities, be i'~lated through a notification under section 25 of the customs act, 1962 clause 3 provides for the levy of additional duty on an impmted article to counterbalance the excise duty leviable on the like article made indigenously, or on the indigenous raw materials, components or ingre-dients which go into the making of the like indigeno'us article this provision corresponds to section 2a of the existing act, and is necessary to safeguard tbe interests qf the manufacturers in india clause 4 makes provisions in regard to the eligibility for assessment of imported articles at preferential rates af duty in accordance with the provisions of the united kingdom-india trade agreement of 1939 it corresponds to section 3 of the existing act the clause introduces the term "other preferential areas" to cover the erstwhile british colonies, now independent, to which preferential treatment continues to be accorded the provision in the existing act for cases where a certificate of origin is not produced at the time of importation has been omitted, as such cases are covered by sections 18 27 and 28 of the customs act, 1~2t relating to provisional assessment, refunds, etc the clause has also been amplified to cover goods on which a preferential rate of duty is admissible by virtue of a notification clause 5, sub-clause (1) is a new provision on the analogy of section 3 of the existing act (cf clause 4 above) this sub-clause seeks to enable government to make rules specifying the conditions for concessional assessment under trade agreements such as the gatt and the tripartite agreement, as a result of which duty concessions are generally provided for by notification this provision is being made sufficiently flexible to permit rules of varying nature, depending on the nature of the agreement sub-clause (2) lays down that the decision of the central government as to whether any trade agreement applies or has ceased to apply to any country or territory shall be final this corresponds to section 8 of the indian tarift (amendment) act, 1949 clause 6 empowers the central government, on the basis of a recommendation by the tariff commission, to impose a protective duty on any imported goods it also makes provision for a bill to be introduced subsequently in parliament this cotresponds to section 3a of the existing act, except that sub-section (2) of that section has been modified to make it clear that the protective duty levied under this section 1s inclusive of, and not in addition to, the duty already specified in the first schedule clause 7, sub-clause (1) lays down that a protective duty shall have effect only up to and inclusive of the date specified in the first schedule this corresponds to section 11 (1) of the existing act sub-clauses (2) to (4) empower government to modify the rate of duty on a protected article and to obtain the subsequent approval of parliament to such modification this provision broadly corresponds to section 4 of the existing act the provision in sub-clause (3) for obtaining parliament approval is new, as there is no such provision in the existing act the clause thus incorporates parts of secti<1ils 4 and 11 of the existing act the remaining provisions of these two sections, which have become reduudant, have been omitted out of the present section 4, the proviso to sub-section (1), governing cases where there may be different protective rates for british and non-british goods, has been found unnecessary in practice and is therefore being omitted sub-sections (2) and (3) making special provisions regarding the duty on cotton fabrics of british manufacture, have also become ineffective and have been omitted similarly, sub-sections (2) and (3) of existing section 11, relating "to the duty on wheat and wheat flour, have become absolete and have been omitted clause 8 makes provision for the emergency power of the central government to increase or levy export duties on specified articles this clause corresponds to section 4a of the existing act clause 9 seeks to empower the central government to impose an additional import duty on bountyfed articles this clause corresponds to section 8 of the existing act, with the addition that in determining the amount of bounty available to the foreign exporters, the central govern  ment may have such inquiry made as it may consider necessary clause 10 makes provision for laying before parliament rules made under the act this corresponds to section 11a of the existing act, with modifications to make it accord with recent practice clause 11 is a transitory provision to ensure a smooth change to the revised nomenclature and to ensure that government's international commitments are honoured while every effort has been made to ensure that the revision of the nomenclature does not result in a change in the rate of duty on any article, or in the reduction of an existing tariff preference or the creation of a new preference, the possibility cannot be overlooked that some unintentional departures, which might be at variance with a trade agreement such as the gat!' or the united kingdom-india trade agreement, may come to notice this provision would enable government to take prompt corrective action in such cases, without the need for separate legislation the provision will be in force for a period of one year after the coming into force <1f the act this would allow sufficient time for any unintentional departures to be rectified czause 12 is a repealing clause with a provision for saving the existing rules, notifications, etc, which are not inconsistent with the provisions of the bill clause 13 seeks to amend sections 12 and 14 of the customs act, 1962, and is consequential on the replacement of the existing act by a new act the effect of clause 2 of the bill will be the replacement of the existing customs import tariff schedule by a revised schedule the revised schedule is based on the international nomenclature known as the brussels tariff nomenclature while the present duty structure is being maintained, the arrangement and the wording of the headings in the revised schedule will differ very considerably from that in the €~isting schedule 2 the new schedule would have to be administered by the customs department under the ministry of finance (department of revenue and insurance) this would involve some additional work in the customs formations, in advising the public on various matters relating to the revised schedule in order to handle this extra work, the public relations officers in the couectorates at bombay, calcutta, madras, cochin, delhi and baroda would each need augmentation by one appraiser and one typist there is also expected to be some increased work in the ministry of finance (department of revenue and insurance) in dealing with references arising out of the new tariff provision is being made for a post of senior analyst with a stenographer for this purpose 3 one of the advantages of basing the customs tariff on the brussels tariff nomenclature is that there would be uniformity in the classification of the same article in different countries using that nomenclature however, in o'rder to ensure that there is such uniformity, it would be necessary to keep in touch with the central organisation responsible for the nomenclature, namely the customs co-operation council, and to subscribe for the explanatory notes and other literature published by that organisation in connection with the nomenclature 4 consequent on the present bill becoming law, it will be necessary for the director-general of commercial intelligence and statistics under the ministry of foreign trade to bring out a fresh issue of the "customs tariff" rearranged in accordance with the revised classification this publication is essential for the day-to-day use of the public and officials concerned with customs duties a considerable amount of work would be involved in compiling this revised issue, and this would necessitate the employment of some staff in the office of the director-general of commercial intelligence and statistics for a period of about four months 5 the bill, if enacted and brought into operation, would involve additional expenditure towards staff in the ministry of finance (department of revenue and insurance), in the collectorates under that ministry, and in the department of commercial intelligence and statistics and also towards the purchase of publications of the customs co-operatiol! council some items of miscellaneous and contingent expenditure can also be expected the additional expenditure will be approximately rs 40,220 (non-recurring) 'and rs 1,05,000 per annum (recurring), as shown below:- a-nob-recurrinl espenditure:| 1                          | in         | the                   | ministry of    | pinance    ||-----------------------------|------------|-----------------------|----------------|------------|| revenue                     |            |                       |                |            || and                         |            |                       |                |            || insurance)                  |            |                       |                |            || and                         |            |                       |                |            || in tm                       |            |                       |                |            || collectorates               | dealing    | with                  | customs        | :          || rs·34,000                   |            |                       |                |            || copies                      |            |                       |                |            || of                          | btn,    |                       |                |            || 'explanatory                |            |                       |                |            || notes                       |            |                       |                |            || and alphabetical index      | and       | similar               |                |            || literature                 |            |                       |                |            || ii in                      |            |                       |                |            || the                         | department |                       |                |            || of                          |            |                       |                |            || commercial                  |            |                       |                |            || intelli-                    |            |                       |                |            || gence                       | and        | statistics, calcutta: |                |            || --------------------------- |            |                       |                |            || no                         |            |                       |                |            || annual                      |            |                       |                |            || emoluments                  |            |                       |                |            || cost                        |            |                       |                |            || (for four                   |            |                       |                |            || months)                     |            |                       |                |            || rs                         |            |                       |                |            || 8,160                       |            |                       |                |            || officer on                  | special    | duty                  |                |            || i                           |            |                       |                |            || i                           |            |                       |                |            || 4,800                       |            |                       |                |            || rs                         |            |                       |                |            || 2,7                         |            |                       |                |            || 20                          |            |                       |                |            || 1,600                       |            |                       |                |            || investigator                |            |                       |                |            || 2                           |            |                       |                |            || 2,850                       |            |                       |                |            || 1,900                       |            |                       |                |            || typists                    |            |                       |                |            || 6,220                       |            |                       |                |            || total :                     |            |                       |                |            || 4°,220                      |            |                       |                |            | b-recurring espenditure:no cost per annum annual emoluments rs rs in the ministry of pinance (department of rbfjenue and insurance): 14,000 14,000 seni or analyst i 4,000 4,000 stenographer  i /n the collectoratel dealing with customs: 54,000 appraisers 18,000 6 6 lower division clerks incidental expenses, contingencies, etc total  1,°5,000 sub-clause (3) of clause 3 enables the central government to make rules for determining the additional duty leviable on an imported article, such duty being on account of the excise duty leviable on raw materials, components or ingredients used in the production or manufacture of a like article in india this follows section 2a(2) of the existing indian tariff act, 1934 (32 of 1934) / 2 sub-clause (2) of clause 4 enables the central government to make rules for determining if any article is the produce or manufacture of the united kingdom or of any other preferential area for the purpose of levying a preferential rate of revenue duty this follows section 3(2) of the existing act 3 sub-clause (1) of clause 5 enables the central government to make rules for determining the origin of goods for assessment at the lower rate provided for under any trade agreement with a foreign country this is on the analogy of section 3(2) of the existing act 4 sub-clause (2) of clause 9 enables the central government to make rules for the identification of bountyfed articles and for the assessment and collection of the additional duty leviable thereon 5 the aforesaid matters in respect of which rules will be made are matters of procedure and detail and it would not be practicable to provide for these in the bill itself the delegation of legislative power is thus of a normal character - - - - - -  chapter v levy of, and exemption from, 'customs duties12 (1) except as otherwise provided in this act, or any other law dutiable for the time being in force, duties of customs shall be levied at such aoodl 32 of 1934 rates as may be specified under the indian tariff act, 1934, or any other law for the time being in force, on goods imported into, or eyported from, india 32 of 19340 - - - - - - vluation of aoods for pttrposea of llsebiidcdt 14 (1) for the purposes of the indian tariff act, 1934, or any other law for the time being in force whereunder a duty of customs is chargeable on any goods by reference to their value, the value of such goods shall be deemed to be-(a) the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale: provided that in the case of imported goods, such price shall be calculated with reference to the rate of exchange as in force on the relevant date referred to in sub-section (1) of section 15; (b) where such price is not ascertainable, the nearest aseertatd-able equivalent thereof determined in accordance with ~ nl  made in this behalf - - - - - - a i i      i -  a bnlto consolidate and amend the law relating to customs duties (sini bali ram bntjgat, minister of foreign trade)  the customs tariff bill, 1969 (to be/as intf29uf~d in_lok sabha)1 page 5, aga~t clause 12, in the margin,-for "22 of 1934" read "32 of j 934" -2 page 6, line 6,-- i£!: " re-ative" read' " i"p 1<1 t i vi='! if -3 page 6,-for line 8, read --ii ing to the provisions he~inafter-coitt:ained the· classification of goods" 4 page 7, line 6,-for "~over" ~ "covers" s page 7, line 43,-after "mollu sc s" ill " " re ad -"  , 6 page 8, line 38,-f2e "bood" read "blood" 7 page 12, line 6,-for "09 :01" ~ "0901" 8 page 12, line 46, -for "12:01" 1'££2 "1201" -9 page 12, lines 4~ and '47, -, for " soya b0ams" i'e rtd " soya beans" --10 page 12, line 50,-for "12:03" ~ " 1203" -11 page 13, line 6,---' after "f ailing" omit " " -, 12 page 13, line 43,-for "goods" ~ "goods" -13~ page 14, ]ine 1,- "  : -' ~ - :_-  for "descriptiou" ~ "description" -, 14 page 14, line '12, -:  is21: "heading" ~ "h eadini;i" 15 page 14, line 13,-ill "uuprepared" ~-"unprepared" 16 page 14, line 20,-for "13:03" read "1303" -- -17 page'14, line 31,-for "30: 03" read "3003" --18 page 14, line 37,- for "40:01/04" read "4001/04" -19 page 15, line 30,-ill "crores" read "c(9tes" 20t page 16, line 43,-for "molluscs" rl?ad "molluscs" 21 page 17, lines 21 and 22,-ill "durations when rate" read --iiduration w~(?n rates" 22 page 17, line 42~-for "22:09 or 30:03') fc3d "2209 or 3003" 23 page 19, line 1,-for "17:04- 05" read " 17 04/05" --24 page 19, line 10,-f2£ "g roundnut s" read· "9round~nl\ts" -25 page 20, line 9,-i2e "30:03" ~ "3003" 2'; page' 20, line 13,-for "aken" ~ "taken" 27 ~age 20, line 21,-28 page 21 line 50 ,-"  " , " - 11  read· -after -"industries " for 29 page 22, line 2,-:f2! "tobacoo" read "tobaceo" 30 page 22, line 22, - for "screened; " ~ "screened, " -31 page 22, line·,l, w" fe202" ~ " fe20," 31 •• jpage 2-2, 1 id;a: 39 ~ "90:01" ~ tt9q01 " -32 page 23, line 4,-after "gypsum" insert "  " - 33 page 23, line 5,-for "brium" read "barium" 34 page 23, linc' 5,-after "or" insert "not" 3s page 23, line 7,-for "(a)" read "(e)" --36 page 23, line 9,-after "stront iani te n insert " " , -37 page 24, line 24,-for "(magnestite) " ~ "(magnesite) " ~8 - page 25, line 7,-- for "27:11;" read "2711;" 39 page 25, line 11,-ill "t a r" re ad " tars " re u d __ - it 27l2/13 h--- p,tto 40-_ page __ ~  ,line 18,-ill 11 27! 12/13" 41 page 26, line 11,-" " for "24 ~o read "2440 -42 pag!) 27, lines 1 i~nd 2,-"duration when rates" , for "durat ions when rate" read --43 page 28, line 42,-for "f·-:'2 0" d "f o· -r,:;a e2 3 44 pag0 28, line 4~,-aft," r n ~:adium" insert " " , 45 page 29, line 10,-i after "phosphides" insert 46 page 29, line 18,-" " , i2£ n(ix) sulphoxylates; and" re 3d "( iii) c arbor, disu iphide ;" 47 page 29, line 32,-~  for "diamminochromate-s" read "diaminochromates-"----48 p~ge 30, line 3,-for n(ii)"rpad n(ij)" 49 page 30, line 30,-for " ~o" rend "60% " ---::0 page 30, line 32,-fer "o~; " ~ "50% " 51 page' 32, line 9,-for " 0 ri gin a 1 " ~ "origin" -5 2 page 32, line 21,-ill "(i)" read " ( ij ) " 53 page 32, line 42, -for " 31--12-1971" '  read 11 dec-ember 31st, 1971" -- page 33, line 55,-"31-12-1971" ~ "december 31st, 1971"  ' 55 for -page 34, lin€' ::>8,-' "that" - 56 for -page 34, "t lhat" r(?ad -line 29,-"prophy ac-" ~ "prophy lac-" fue - 57 page 34, line 40,-after "alkaloids" " " - 58 page 35, line 17,-"13:03" rcad "13()3" 59 for -page 35, line 32,-f-o "30:04/05" read "3004/05" -r-" line 52,-"syanamide" read "cyanamide" -61 for -page 36, ill page 40,-for lines 9 and 10, in column 2, read --"sub-heading no and description of article" 62 page 40, lines 36 nnd 37,-after "disinfectants" insert " " , 63 page 40, line 37,-for "of" read "or" --64 page 43, line 37,-for "(c)" read "(a)" -65 page 43, line 41,-(l for "2:5" ~ "25" 66 page 43, line 43,-for "fluzes" read "fluxes" -61 p~-44, li'10 4, for " rosin" re~ld 11 ref: inll -'8 page 44, line 39,-~ " ruel3er," for "rubbhllli" -'9 page 45, line 15,-after lie it;)mvnt " insert " " , 70 page 45, line 27,-lise rt after "3901/06" ii it , 71 page 45, lin~ 43,-after "btr1p~ ·1nderl  !," 72 page 45, line 43,-!£! "foll" ~ad "foil" 73 page 46, line 19,-i2!: "ac jd; " read "ao id, " 74 page 46, l:ine 23,-m "rubbers" ~ "rubber" 75 page 46, line 26,-after "proriuct3" insert " " , read "5901/15" 76 page 46, line 36,-ill "5001/15" 77 page 46, line 38,-for ii rubber " ~ " ru·er-er: " -, 78 page 46, line 39,-m "suqare" read "square" 79 page 46, line 41, -ie "ma te rial; " ~ " rna t (; r lal, " 80 page 47, line 23, -m '15'" read ' i5)' 81 page 47, line 23,-for t 20'" read- _ • 20 () , --82 page 47, i£! lin~s 27 to 30, ~ -·original length such substances include cis-polyisoprene, polybutadiene, polychlorobutadiene (grm), polybutadiene-styrene (grs) t polychlorobutadiene-acrylonitrile (ern), polybutadiene-acrylonitrile (gra) and butyl rubhcr (gri);"  8 3 - p age 47, lin e 35,-:'f<brr "npply to;" ~ "apply tr):" 84 page 47, lin~ 45,-before "or" insert " " , 85 page 47, line 46,-i£e "mixtu re " re nd "mixture s " 86 page ~7, line 50,-for "textiles" read "textile" --87 page 48, lines 2 and 3,-i2e "rate of dutys" e22s! "rates of duty" 88 page 48, line 25,-after "transrni~,sion" " " , 89 page 48, line 40,-i2e "41: 01, name iy" ~ "4101, name 1 y,"  90 page 46, line 44,-after "swine" insert "(,, 91 page 48, line 52~ i r r ";",1 for "duy" read "duty" --92 - page 49, 1 i{le 7,-!2! " incl  d ing" ~ h includ ing" 93 page 49, l·me 9,-after uleathe'rtl for -" " j "  " , 94 page 51, line 2,-iq!: "j we 11e ry" re ad " j ewe 11e ry" 95 - page 51, line 42,-aft8 r "spec ified" it " - 96 j:lage 51, line 45,-lor it :\totl:\q" rvcd" tare" ~ cal ~ ji 97 p8{;e 52, line 2,-1q! "othe r" ~ " 6 imilar" 98 page 52, lings 3 and 4,-12!: "eading no" ~ "heading no" 99 page 52, line 11,-after" cork" omit it " - 100 page 52, ling 31,-fq!: "0 her" ~ "other" 101 page 54, -' ' omit l:ine 59 -102 rage 55, line 9,-for "from" ~ " form" -103 page 55, line 46,-after it hooks" ~ " " - 104 page 56, l:ine 3,-for "ho59:16/17)" ~"5916/17)1t 1 06 - liege 5 6, 1 ine 6 , -l2!: it;'f 0 • :;~ 04/ 05" ~" ~ o :;0 04/ 05" 106 rage 58, line 10,-ill "31-12-69" ~ "december 31st, 1969" 107 pace 58, line 17,-for "31-12-69" read -"december 31st, 1969" 100 page 58, line 2p, -for "31-12-69" read "december 31st, 1969" --109 rage 58, lin,::; 't"7 _ , for ii fibre" read "f ibre s" --110 rage 58, line 51,-after "5~)' - for "  " re2d " " - --111 flage 59, line 2,-for ~ w " rate" "rote s" -112 n3ge 59, line 17,-m "met a1ised" !'ti2 "metallised n 113 page 60, line 2,-- for "ramine" read "ramie" -114 ff1ge 60, line 29,-i2e "fibre" ~ "fibre 5" 115 page 60, line 31,-after "5601/04" for " " read " "  , -116 rage 60, line 41,-for "1 :6~" ~ " 166" 117 page' 61, line 38,-after "mats" insert " " , 118 page 61, line 44, -for 1158:04/10" read "5804/10" --119 page 61, line 4:1, -for "58 :01/03" ~ " 5 8 - 0 1/03 " 120 page 61, line ·'+9, -i££ "58 :04/10" read "5804/10" -121 ~age 62, line 2ct,-for "cheri lie" -' read "chenille" -122 rage f2, line 37,-for "~8 :o4/10~' rea2 "58,04/10" -123 page 63, line 3,-,,' for "no 4~os/16" read ,,"no 40 05/16" --124 rage 63, line 11,-after "materia l" ill "  " , read " " , , 125 fage 64, line 13,-for "5,8 :04/10" read "5804/10" --12' page 65, lines -11 <1nd 42, -for "protecive" ~ ",protect i ve" -127 ~age 67, line 35, -for "£oregoings" ~ "foregoing" - 128 page '9, line 2,-ill "98 :01102" ~ "9801/02" 129 t'age 69, lines 22 and 23, -after it in c,lu ded" insert " i'  , 130 page 70, line 40,-\'\ for  "85 : 18/27" read " 8518/27" --131 rage 71, line 15, -for "whe her" read "whether" -, 132 - dage 71, line 31,- for " (ballutini)" ~ " (ba1lotini)" 133 ::age 71, line 47,-before "or" for " " read " " , , ---134 page 71, line 48,':' for "rolled precious metal" read -" :tolled ,precious meta is" 135 page 72, line 49,-for "go ldmi th s" read "golds~iths' it --136 fage 73, line 14,-for 1t71:l61t· reqd 117116" 137 page 73, ] ine 42,-after "p~arlsll insert " it , 138 page 73, line 54,-'" for itfaceingll read "fecetingll p9ge ~ { ~ , line f,~-139 correct nolorr,n numbers 140 p3ge 71=: ~ , line 21~-for 117'19tters lt :read "mattresces" 141 pag~ 7~, line 10,-" before "including" insert it(n 142 page 7{, line 11,-for "interpretative" read "r n ter-pl'et at 1 velt 143 page 7~, 11ne 13,-for if ; it read ii : it 144 page 7a, 1in~ 17,-aft~r " 3" for 11 ii , 'i 'i - read 145 page 7a, line 39,-for it 1 : 911 read it 1 gil 146 page 77, line 29,-after itsepbratelylt for re~d n1i  , " " - 147 page 77, i1ne 3~,-148 page 78, line 39,-149 page 79, line 2,-for 1'73:15" re8d, "7315" 150 page 79, line ~7,-for ttsnotlt read "shottt 151 page' 80, 1inp 59,-for itstroded" r~ad 'tstranded" 152 page 81, line 11,-for read 117327/28" 153 page 82, line 1,'" for 1t74:-'3" read tt74031t 154 page 82, line 1 0,-for "cros-secttonal" read "ctoss-sectio-nal,t 155 fag? 82, line 11,-156 page 82, line ,14,'" for "poltjjh-tt -read ~'~-~"tlo1ishedft 157 page 82, line 15,-for it or or" read it or" 158 page 82, line 19,-after "coiledlt insert " it , 159 page 82, line 57,-itft - after " them't for " "  read 160 page 83, line 1 -, before itheading" insert it (it 161 page 83, line 5 -, for itroads" read 'trode lt page 83, line 16,-( for "75:03" read "7503't 163 page 83, line 46,-for itscalinl!) it ,oj , r'3~d it to them: it -164 page 84, line 5,-for "76 :03/041t read "76 - o 3/04 it 165 page 84, line 30,-31e t, l97l't for "31-l2-l971u read it dsc,:rmber 16f page 84, line 38,-!2! "31-12-19711' read "d€'cember 31st, 1971" 167 page 85, lin€' 16,-after uchapterlt insert if it , 168 page 87, line 5,-read if - it , after i'metals l ' for it it , 169 page 87, line 49,-' before ftheadtngu inrert "_it 170 page 87, line 53,-for it chare gablelt read "char geable" 171 page 88, lines 37 qnd 38,-for ndrewing" read udrawing" """"-172 page 89, line 11,-for itrazor" read itrazors" 173 page 90, line 26,-after if wire, "read "rods, tubes, " 174 page 91, line 7," after "machinen" insert it " , 175 page 91, ]ine 7,,, n96 ft for 'ifter it if , rqad 1t1i , line 14,-176 page 91, for ir35: 18/271t read "8518/2711 - -line 22,-177 page 91, it 34: 59lt reqd tt8459 1t for 178 page 91, line 46 - , for "84: 86" read "8466" ----i1ne 8,-179 page 92, afte"" "motorstt ins ert it it , 180 page 92, 11nf' 17,-for "84: 29" read ii 8429" 181 page 93, 11ne 33 t •• for n turhine" read it turbines" 182 page 95, lines 21 and 22,-"  " , aft€lr insert -"be'ht-rages· 183 page 95, lin~ 51,-for "no" read "not" 184 page 95, line 53,-for "stanpingn read n-t:lmping" 185 page 97, 11ne 32,-after "netlt for ii it , read n1t , 186 page 97, line 50,-after n example" insert it ft , 187 page 97, 11ne 53,-for "hea1ds and" read uhea1d sandft 188 page 98, line 27, under column (1 ) , -" read it 8442" 189 page 98, l1ne 35, -- under column (1), -read "844311 190 page 102, 1in€l 10,-after i! whi chi! omit "s" 191 fage 102, line 23,-for its ub-1 temll read "sub-heading" 192 page 102, line 28,-for its ub-i tern (1 )n read "suh-heaping (i)," 193 page 102, 11nee 32 an~ 33,-for "nub-item" rl?ad its ub-headingll 194 page 102, line 4a,-for ft85:1/27" read "85 18/27tt 195 page 102, line 58,-for "85: 12" read n 85 12" 211 ~age 108, lln~ 54,-f2! itlncludin" read ftlncludlng" 212 page 108, line 55,-after ins fir: "it , 2]3 page 109, line 24,-fq!: li ormithopters" r'lld "ornithopterslt 214 page 109, line 24,-for" ampli bianslt read ii arjphi bians,t 215 page 109, line 36,-for itcapults'f rp-3d itcatapultslt 216 page 103, line 37,-for it fiying trmnetas tt re'3d it flying t~a1nf'rslt 217 page 109, line 43,-!2!-'--n-gg :-01/0311 reae it 89 0 1/031t 218 page 109, line 50,-after it boats" insert it ip , 21~  page 100, line 52,-for it glt read it lnd ii 220 page 109, line 53,-for itflontinrt resa " floating" 221 page ill'), lin€' 16,-, before "sotindit fol~ " 1\ read itn , , -222 page 110, line 2h,-for rt40: 05/16" re9d "4005/16" 223 page 110, line 28,-for "h9 : 031t read "6903" 224 page 118, lin€' 37 -, for 1184: 10ft read "8410" 225 - page 110, line 4'), -for n84-:-22" read "8422" 196 page 103, line 50,-'i for it conj uction" "conj unction" read -:-197 fage 105, line 19,-after ttth€lreforlt for ntt 1'a d "" , _ii , 198 page 105, line 47,--q,fter "like" for ")" read ltc" --" "'~  199 page los, 11ne 59,-for "0%" 200 - page l 06, line 28,-for it enact fied" read if classified" 201 page 107, line 1,-for tl86 soglt read "8600" 202 page i07, line 1,-after "apply" omit " it , 203 page 107, line 1,-after tlinter aliq" omit if ii , 204 page 107, line 35, under' co1umn-j3),-insert tt40~" i 205 page 107, line 4'-,-20a page 107, line 47,-for "87:')9/12" read "8709/12" 207 page 107, line 47,-for it 87 t 13/14" read n 87  13/14" 208 page l07~ line 48,-after "not" read itfi tted" ~ 209 page 108, lin£3 9,-after ti take" insert "_" 210 page 108, line 14 -, aft~r "pere-ons it insert " rt , 226 page 110, line 41,-!2!: n84j~5/481t ~ " 84 45/48rt 227 page ill, line 8,-for "90:02" read "9002" --228 page ill, 11ne 9,-for tt84:65 and 85:28'1 read -: [1,)5 and 8s28ft 229 page ill, line 15~-for "do:os/of-it read "9005/0f," 230 page ill, line 20," for "90:13" -, 231 page ill, 11ne 21,~ for "90': 16" i'('ad "do 1611 232 page ill, 11ne 22,-for "do: 28" read "9028" 233 page ill, - for line 26, ~ -"in heading no 9'014, 9015, oo~ 9022,"90  23, 9024, 9c25 or 9027 (other" 234 page ill, l1ne 31,-" for it garn:ltt r6:td "gamma" 23~ page 111, line 39,-for "head1nglt read "headings'! 236 page ill, line 41, t:nder heading 'rate of duty' ,-for ttd" read ustandardn -237 page ill, line 4f,-for "9" read" "90"1" 238 page 112, i1ne 7,-f2! ,t plnc-ne z"  read "pine;,riezif 239 page 112, line 25,-for "c inema to f,t aft c rf read ""cinematographic" -"9,016 11 :~'" it com-eres s i bili tylt p?ge113, l-ine-s 3j lnd 40,- _ f'jr "coo pi' es s i 151 itt' r ~ ~d --'-~ ~  -k'lge 113, line 5i, -" ' 248, , '-for "p6ycihro!"~trrs'" rna" ~i~rl)::tlit~rs" p8g~ 117, ii ne 21,-243 for "retrigeratorslt read "r~frigel'ators" 244, page 117, line 22,-for ilorn read lifoi'''  ~':::':  24~ page 118, line 28,-for it wi thlnglt read ilwi thinlt 246 page 121, line 45,-for "tai1~rs,n read "tailors! ii 247 page 121, line 52,-for "piece" read 'tpieces" 248 page 122, line 9,-!2!  "statutory'~,tead it g tat uaryll ' fage 122, line 15,-249 for 1tc)9 :06ft rl':lad itgg 06" page 122, line 29,-for "n tatutary" read ttstatuary" 251 page 123, line 32,-'fbi' "abbrevationl! read uabbreviationlt page 129, line 1,-252 ~ for "absolete" re':ld it obsolete't page 130, line 14,-253 ~ " - f  f~r , "officers" read -,"offlcep u correct' "litle~numbere ~~ 'p'ate$ 19~: 20, 24,36, '73,74; 80,83,103,11:3, 114, 116, 118 and 120  fausa 2, 1891 (sakaj ,~