Classification of permanent magnets: items intended for magnetisation are excluded from the permanent magnet exemption under the new tariff. The new Central Excise Tariff separately lists permanent magnets and articles intended to become permanent magnets, and neither section nor chapter notes nor the HSN Explanatory Notes treat the two categories as equivalent; therefore articles intended to become permanent magnets after magnetisation cannot be treated on par with permanent magnets and the exemption for permanent magnets does not apply to them.