TaxTMI 
TaxTMI 
THE FOURTH SCHEDULE
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.... 0302 91 to 0302 99 :"; (b) occurring against tariff item 0302 33 00, the following entry shall be substituted, namely :- "- - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)"; (c) occurring against tariff item 0302 55 00, the following entry shall be substituted, namely :- "- - Alaska Pollock (Theragra chalcogramma)"; (iii) in heading 0303, for the entry in column (2), - (a) occurring after tariff item 0303 39 00 and the entries relating thereto, the following entry shall be substituted, namely :- " - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99 :"; (b) occurring against tariff item 0303 43 00, the following entry shall be substituted, namely :- "- - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)"; (c) occurring against tariff item 0303 67 00, the following entry shall be substituted, namely :- "- - Alaska Pollock (Theragra chalcogramma)"; (iv) in heading 0304, for the entry in column (2),- (a) occurring against tariff item 0304 75 00, t....
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....CESS"; (b) occurring after tariff item 0307 19 00 and the entries relating thereto, the following entry shall be substituted, namely :- "- Scallops and other molluscs of the family Pectinidae :"; (c) occurring after tariff item 0307 88 00 and the entries relating thereto, the following entry shall be substituted, namely :- "- Other"; (viii) in the heading 0308, for the entry in column (2) occurring against the heading 0308, the following entry shall be substituted, namely :- "AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS"; (ix) after tariff item 0308 90 00 and the entries relating thereto, the following shall be inserted, namely :- "0309 FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION 0309 10 - Of fish: 0309 10 10 - - - Fresh or chilled kg. 30% - ....
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....coa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt."; (ii) the existing Notes 2 and 3 shall respectively be re-numbered as Notes 3 and 4; (iii) for existing Note 4, the following Notes shall be substituted, namely:-- "5. This Chapter does not cover: (a) non-living insects, unfit for human consumption (heading 0511); (b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702); (c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or (d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504). 6. For the purposes of heading 0410, the term "i....
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.... 0709 51 00 and the entries relating thereto, the following shall be inserted, namely:-- "0709 52 00 - - Mushrooms of the genus Boletus kg. 30% 20% 0709 53 00 - - Mushrooms of the genus Cantharellus kg. 30% 20% 0709 54 00 - - Shiitake (Lentinus edodes) kg. 30% 20% 0709 55 00 - - Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) kg. 30% 20% 0709 56 00 - - Truffles (Tuber spp.) kg. 30% 20%"; (iv) in heading 0711, for the entry in column (2) occurring against the heading 0711, the following entry shall be substituted, namely:- "VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION"; (v) in heading 0712, after tariff item 0712 33 00 and the entries relating thereto, the following shall be inserted, namely:-- "0712 34 00 - - Shiitake (Lentinus edodes) kg. 30% 20%"; (5) in Chapter 8, - (i) after Note 3, the following Note shall be inserted, namely :- "4. Heading 0812 applies to fruit and nuts which have been treated solely t....
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....ted, namely:- "Sub-heading Notes: 1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981. 2. For the purposes of sub-headings 1514 11 and 1514 19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight."; (iii) in heading 1509, for the tariff item 1509 10 00 and the entries relating thereto, the following shall be substituted, namely:-- "1509 20 00 - Extra virgin olive oil kg. 45% 35% 1509 30 00 - Virgin olive oil kg. 45% 35% 1509 40 00 - Other virgin olive oils kg. 45% 35%"; (iv) for heading 1510, sub-heading 1510 00, tariff items 1510 00 10 to 1510 00 99 and the entries relating thereto, the following shall be substituted, namely:-- "1510 OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS ....
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.... MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY"; (11) in Chapter 16, - (i) for the Chapter heading, the following Chapter heading shall be substituted, namely:- "Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insects"; (ii) for Note 1, the following Note shall be substituted, namely:- "1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504."; (iii) in Note 2, for the words "blood, fish", the words "blood, insects, fish" shall be substituted; (iv) in Sub-heading Note 1,- (a) for the words "preparations of meat, meat offal or blood", the words "preparations of meat, meat offal, blood or insects" shall be substituted; (b) for the words "visible pieces of meat or meat offal", the words "visible pieces of meat or meat offal or....
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....ING ADDED SUGAR OR OTHER SWEETENING MATTER"; (b) occurring after tariff item 2009 19 00 and the entries relating thereto, the following entry shall be substituted, namely:- "- Grapefruit juice; pomelo juice :"; (c) occurring after tariff item 2009 79 00 and the entries relating thereto, the following entry shall be substituted, namely:- "- Juice of any other single fruit, nut or vegetable :"; (d) occurring against tariff item 2009 81 00, the following entry shall be substituted, namely:- "- - Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice"; (15) in Chapter 21, in Note 1, - (A) after clause (e), the following clause shall be inserted, namely:- "(f) products of heading 2404;"; (B) the existing clauses (f) and (g) shall respectively be re-lettered as clauses (g) and (h); (16) in Chapter 22, in heading 2202, in the entry in column (2) occurring against the heading 2202, for the words "INCLUDING FRUIT OR", the words "INCLUDING FRUIT, NUT OR" shall be substituted; (17) in Chapter 23, in heading 2306, in the entry in column (2) occurring agains....
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....tariff item 2518 30 00 and the entries relating thereto shall be omitted; (20) in Chapter 27, in Sub-heading Note 5, for the words "animal or vegetable fats", the words "animal, vegetable or microbial fats" shall be substituted; (21) in Section VI, after Note 3, the following Note shall be inserted, namely:- "4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827."; (22) in Chapter 28, - (i) in heading 2844, for the tariff item 2844 40 00 and the entries relating thereto, the following shall be substituted, namely:-- "- Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: 2844 41 00 - - Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures....
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....hane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143) kg. 10% - 2903 45 00 - - 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134) kg. 10% - 2903 46 00 - - 1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb),1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) kg. 10% - 2903 47 00 - - 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3- pentafluoropropane (HFC-245ca) kg. 10% - 2903 48 00 - - 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) kg. 10% - 2903 49 00 - - Other kg. 10% - - Unsaturated fluorinated derivatives of acyclic hydrocarbons : 2903 51 - - 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz) kg. 10% - 2903 59 - - Other : 2903 59 10 - - - 1,1,3,3,3-pentafluoro-2-(trifluoromethyl)prop-1-ene [Perfluoroisobutene (PFIB)] kg. ....
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.... 2931 10 10 - - - Tetramethyl lead kg. 10% - 2931 10 90 - - - Tetraethyl lead kg. 10% - 2931 20 00 - Tributyltin compounds kg. 10% - - Non-halogenated organo-phosphorous derivatives: 2931 41 00 - - Dimethyl methylphosphonate kg. 10% - 2931 42 00 - - Dimethyl propylphosphonate kg. 10% - 2931 43 00 - - Diethyl ethylphosphonate kg. 10% - 2931 44 00 - - Methylphosphonic acid kg. 10% - 2931 45 00 - - Salt of methylphosphonic acid and (aminoiminomethyl) urea (1 : 1) kg. 10% - 2931 46 00 - - 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide kg. 10% - 2931 47 00 - - (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate kg. 10% - 2931 48 00 - - 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5] undecane 3,9-dioxide kg. 10% - 2931 49 - - Other: 2931 49 10 - - - Sodium 3-(trihydroxysilyl) propyl methylphosphonate kg. 10% - ....
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....N), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN); salts thereof: 2933 33 11 - - - - Alfentanil (INN) and its salt kg. 10% - 2933 33 12 - - - - Anileridine (INN) and its salt kg. 10% - 2933 33 13 - - - - Bezitramide (INN) and its salt kg. 10% - 2933 33 14 - - - - Bromazepam (INN) and its salt kg. 10% - 2933 33 15 - - - - Carfentanil (INN) and its salt kg. 10% - 2933 33 16 - - - - Difenoxin (INN) and its salt kg. 10% - 2933 33 17 - - - - Diphenoxylate (INN) and its salt kg. 10% - 2933 33 18 - - - - Dipipanone (INN) and its salt kg. 10% - - - - Fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN); salts thereof 2933 33 21 - - - - Fentanyl (INN) and its salt kg. 10% - 2933 33 22 - - - - Ketobemidone (INN) and its salt kg. 10% - 2933 33....
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.... 10% 10% 2939 43 00 - - Cathine (INN) and its salts kg. 10% 10% 2939 44 00 - - Norephedrine and its salts kg. 10% - 2939 45 00 - - Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts kg. 10% 10% 2939 49 00 - - Other kg. 10% 10%"; (b) for tariff items 2939 69 00 and 2939 71 00, sub-heading 2939 79, tariff items 2939 79 10 and 2939 79 90 and the entries relating thereto, the following shall be substituted, namely :- "2939 69 00 - - Other kg. 10% - - Other, of vegetal origin: 2939 72 00 - - Cocaine, ecgonine; salts, esters and other derivatives thereof kg. 10% - 2939 79 00 - - Other kg. 10% -"; (24) in Chapter 30, - (i) in Note 1, - (A) for the clause (b), the following clause shall be substituted, namely :- "(b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404);"; (B) in clause (g), the word "or" shall be omitted; (C) i....
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.... Whopping cough (pertussis) kg. 10% 10% 3002 41 19 - - - - Other kg. 10% 10% - - - Mixed vaccines for: 3002 41 21 - - - - Diphtheria, pertussis and tetanus (DPT) kg. 10% 10% 3002 41 22 - - - - Diphtheria and tetanus (DT) kg. 10% 10% 3002 41 23 - - - - Measles, mumps and rubella (MMR) kg. 10% 10% 3002 41 24 - - - - Typhoid-paratyphoid (TAB) kg. 10% 10% 3002 41 25 - - - - Typhoid- paratyphoid-cholera (TABC) kg. 10% 10% 3002 41 29 - - - - Other kg. 10% 10% 3002 42 00 - - Vaccines for veterinary medicine kg. 10% 10% 3002 49 - - Other 3002 49 10 - - - Cultures of micro-organisms (excluding yeast) kg. 10% 10% 3002 49 20 - - - Toxins kg. 10% 10% 3002 49 90 - - - Other kg. 10% 10% - Cell cultures, whether or not modified : 3002 51 00 - - Cell therapy products kg. 10% 10% 3002 59 00 - - Other kg. 10% 10....
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.... SAFETY FUSES; DETONATING CORDS; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS 3603 10 00 - Safety fuses kg. 10% - 3603 20 00 - Detonating cords kg. 10% - 3603 30 00 - Percussion caps kg. 10% - 3603 40 00 - Detonating caps kg. 10% - 3603 50 00 - Igniters kg. 10% - 3603 60 00 - Electric detonators kg. 10% -"; (28) in Chapter 37, in Note 2, for the words "photosensitive surfaces", the words "photosensitive, including thermosensitive, surfaces" shall be substituted; (29) in Chapter 38, - (i) in Note 1, - (A) after clause (b), the following clause shall be inserted, namely :- "(c) products of heading 2404;"; (B) the existing clauses (c), (d) and (e) shall respectively be re-lettered as clauses (d), (e), and (f); (ii) in Note 4, for clause (a), the following clause shall be substituted, namely :- "(a) individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scr....
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....luorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins. Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula : CxH(2xy+ 2)Cly, where x=10 - 13 and y= 1 - 13."; (vi) for the entry in column (2) occurring against tariff item 3816 00 00, the following entry shall be substituted, namely :- "refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801"; (vii) for heading 3822, sub-heading 3822 00, tariff items 3822 00 11 to 3822 00 90 and the entries relating thereto, the following shall be substituted, namely :- "3822 DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT UP IN THE FORM OF KITS, OTHER THAN THOSE OF HEADING 3006; CERTIFIED REFERENCE MATERIALS - Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not o....
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....% - 3827 13 00 - - Containing carbon tetrachloride kg. 10% - 3827 14 00 - - Containing 1,1,1-trichloroethane (methyl chloroform) kg. 10% - 3827 20 00 - Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) kg. 10% - - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): 3827 31 00 - - Containing substances of subheadings 2903.41 to 2903.48 kg. 10% - 3827 32 00 - - Other, containing substances of subheadings 2903.71 to 2903.75 kg. 10% - 3827 39 00 - - Other kg. 10% - 3827 40 00 - Containing methyl bromide (bromomethane) or bromochloromethane kg. 10% - - Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): 3827 51 00 - - Containing trifluoromethane (HFC-23) ....
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.... kg. 10% - 3907 29 90 - - - Other kg. 10% -"; (iii) in heading 3911, after tariff item 3911 10 90 and the entries relating thereto, the following shall be inserted, namely:- "3911 20 00 - Poly (1,3-phenylene methylphosphonate) kg. 10% -"; (32) in Chapter 40, in heading 4015, for tariff items 4015 11 00 and the entries relating thereto, the following shall be substituted, namely: - "4015 12 00 - - Of a kind used for medical, surgical, dental or veterinary purposes pa 10% -"; (33) in Chapter 42, in Note 2, in clause (k), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (34) in Chapter 44, - (i) in Note 1, in clause (o), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (ii) after Sub-heading Note 1, the following Sub-heading Notes shall be inserted, namely: - '2. For the purposes of sub-heading 4401 32, the expression "wood briquettes" means by products such as cutter shavings, saw dust or chips, of the mechanical wood processing industry, furniture makin....
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....ading 4403 25, the following shall be substituted, namely: - " - - Other, of which the smallest cross-sectional dimension is 15 cm or more:"; (d) for sub-heading 4403 49, tariff items 4403 49 10 and 4403 49 90 and the entries relating thereto, the following shall be substituted, namely: - "4403 42 00 - - Teak m^3 5% - 4403 49 00 - - Other m^3 5% -"; (e) for the entry in column (2) occurring against tariff item 4403 93 00, the following entry shall be substituted, namely: - " - - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more"; (f) for the entry in column (2) occurring against tariff item 4403 95 00, the following entry shall be substituted, namely: - "- - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more"; (vi) in heading 4407, - (a) after the tariff item 4407 12 00 and the entries relating thereto, the following shall be inserted, namely: - "4407 13 00 - - Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) m^3 10% - 4407 14 00 - - Of Hem-fir (Western....
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....mings of plywood of which not exceeding 5cm m^3 10% - 4412 92 90 - - - Other m^3 10% - 4412 99 - - Other, with both outer plies of coniferous wood: 4412 99 10 - - - Decorative plywood m^3 10% - 4412 99 20 - - - Tea chest panel or shooks, packed in sets m^3 10% - 4412 99 30 - - - Marine and aircraft plywood m^3 10% - 4412 99 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m^3 10% - 4412 99 90 - - - Other m^3 10% - " ; (viii) for tariff item 4414 00 00 and the entries relating thereto, the following shall be substituted, namely: - "4414 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS 4414 10 00 - Of tropical wood kg. 10% 4414 90 00 - Other kg. 10% -"; (ix) in heading 4418, - (a) for tariff item 4418 10 00, sub-heading 4418 20 and tariff items 4418 20 10 to 4418 20 90 and the entries relating thereto, the following shall be substituted, namely: - ....
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....r the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (36) in Chapter 48, - (i) in Note 2, for clause (q), the following clause shall be substituted, namely: - "(q) articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners)."; (ii) in Note 4, for the word "apply", the word "applies" shall be substituted; (iii) in Note 5,- (a) for the words, figures and letters "For paper or paperboard weighing not more than 150 g/m^2:", the following shall be substituted, namely:- "(A) For paper or paperboard weighing not more than 150 g/ m^2:"; (b) for the words, figures and letters "For papers or paperboard weighing more than 150 g/ m^2:", the following shall be substituted, namely:- "(B) For paper or paperboard weighing more than 150 g/ m^2 :"; (c) for the brackets and words "(including tea-bag paper) or felt paper of paperboard, occurring at the end, the brackets and words "(including teabag paper) or felt paper or paperboard" shall be substituted; (iv) in Note 12, for the word "incidental....
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....Mats and matting m^2 25% - 5703 10 90 - - - Other m^2 25% - - Of nylon or other polyamides: 5703 21 00 - - Turf m^2 25% or Rs. 70 per sq. metre, whichever is higher - 5703 29 - - Other: 5703 29 10 - - - Carpets, carpeting and rugs m^2 25% or Rs. 70 per sq. metre, whichever is higher - 5703 29 20 - - - 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing m^2 25% or Rs. 70 per sq. metre, whichever is higher - 5703 29 90 - - - Other m^2 25% or Rs. 70 per sq. metre, whichever is higher - - Of other man-made textile materials: 5703 31 00 - - Turf m^2 25% or Rs. 55 per sq. metre, whichever is higher - 5703 39 - - Other : 5703 39 10 - - - Carpets, carpeting and rugs m^2 25% or Rs. 55 per sq. metre, whichever is higher - 5703 39 20 - - - 100%polypropylene carpet mats with jute, rubber, latex or PU foam ....
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.... or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;"; (iii) in heading 5911,- (a) in the entry in column (2) occurring against heading 5911, for the word and figure "Note 7", the word and figure "Note 8" shall be substituted; (b) for the entry in column (2) occurring against tariff item 5911 40 00, the following shall be substituted, namely: - "- Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair"; (44) in Chapter 61,- (i) for Note 4, the following Note shall be substituted, namely: - '4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments. "Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blo....
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....cles u 25% or Rs. 385 per piece, whichever is higher - 6201 30 90 - - - Other u 25% or Rs. 210 per piece, whichever is higher - 6201 40 - Of man-made fibres : 6201 40 10 - - - Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 25% or Rs. 320 per piece, whichever is higher - 6201 40 90 - - - Other u 25% or Rs. 180 per piece, whichever is higher - 6201 90 - Of other textile materials : 6201 90 10 - - - Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 25% - 6201 90 90 - - - Other u 25% -"; (iv) for heading 6202, sub-heading 6202 11, tariff items 6202 11 10 to 6202 13 00, subheading 6202 19, tariff items 6202 19 10 to 6201 19 90, sub-heading 6202 91, tariff item 6202 91 10 and 6202 91 90, sub-heading 6202 92, tariff items 6202 92 10 and 6202 92 90, sub-heading 6202 93, tariff items 620293 10 and 6202 93 90, sub-heading 6202 99, tariff items 6202 99 11 to 6202 99 90 and the entries relating thereto, the following shall be substituted, namely: - ....
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....lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (ii) in heading 6802, for words "largest surface area", the words "largest face" shall be substituted; (iii) in heading 6812, sub-heading 6812 92, tariff items 6812 92 11 to 6812 93 00 and the entries relating thereto shall be omitted; (iv) in heading 6815, - (a) for sub-heading 6815 10, tariff items 6815 10 10 to 6815 10 90 and the entries relating thereto, the following shall be substituted, namely: - "- Carbon fibres; articles of carbon fibres for nonelectrical uses; other articles of graphite or other carbon for non-electrical uses : 6815 11 00 - - Carbon fibres kg. 10% - 6815 12 00 - - Fabrics of carbon fibres kg. 10% - 6815 13 00 - - Other articles of carbon fibres kg. 10% - 6815 19 00 - - Other kg. 10% -"; (b) for the entry in column (2) occurring against tariff item 6815 91 00, the following entry shall be substituted, namely: - "- - Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite"; (48)....
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....e entry in column (2) occurring against heading 7001, the following shall be substituted, namely: - "CULLET AND OTHER WASTE AND SCRAP OF GLASS, EXCLUDING GLASS FROM CATHODE RAY TUBES OR OTHER ACTIVATED GLASS OF HEADING 8549; GLASS IN THE MASS"; (ii) for the entry in column (2) occurring against sub-heading 7001 00, the following shall be substituted, namely: - "- Cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 8549; glass in the mass"; (c) in heading 7011, in the entries in column (2) occurring against the heading 7011, for the words "ELECTRIC LAMPS", the words "ELECTRIC LAMPS AND LIGHT SOURCES" shall be substituted; (d) for heading 7019, tariff item 7019 11 00 to 7019 59 00, sub-heading 7019 90, tariff items 7019 90 10 and 7019 90 90 and the entries relating thereto, the following shall be substituted, namely: - "7019 GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS, WOVEN FABRICS) - Slivers, rovings, yarn and chopped strands and mats thereof: ....
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....d lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (ii) in Note 2, for clause (a), the following clause shall be substituted, namely: - "(a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021);"; (iii) in Note 7, for the words "Interpretative Rules", the words "General Interpretative Rules" shall be substituted; (iv) in Note 8, for clause (a), the following clause shall be substituted, namely: - "(a) Waste and scrap: (i) all metal waste and scrap; (ii) metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons."; (v) after Note 8, the following Note shall be inserted, namely: - '9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their ....
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....cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width; - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with on....
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.... (i) Sub-heading Note shall be omitted; (ii) in heading 8103, for the tariff item 8103 90 00 and the entries relating thereto, the following shall be substituted, namely: - " - Other : 8103 91 00 - - Crucibles kg. 10% - 8103 99 00 - - Other kg. 10% -"; (iii) in heading 8106, for sub-heading 8106 00, tariff items 8106 00 10 to 8106 00 90 and the entries relating thereto, the following shall be substituted, namely: - "8106 BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 8106 10 - Containing more than 99.99 % of bismuth, by weight 8106 10 10 - - - Bismuth, unwrought kg. 5% - 8106 10 20 - - - Article of bismuth kg. 5% - 8106 10 90 - - - Other kg. 10% - 8106 90 - Other: 8106 90 10 - - - Waste and scrap of bismuth and bismuth alloys kg. 5% - 8106 90 90 - - - Other kg. 10% -"; (iv) heading 8107, tariff items 8107 20 00 and 8107 30 00....
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.... kg. 10% - 8112 69 00 - - Other kg. 10% -"; (59) in Section XVI, - (i) in Note 2, in clause (b), for the portion beginning with the word "However" and ending with the words and figures "in heading 8517", the following shall be substituted, namely:- "However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529"; (ii) after Note 5, the following Note shall be inserted, namely :- '6. (A) Throughout the Nomenclature, the expression "electrical and electronic waste and scrap" means electrical and electronic assemblies, printed circuit boards and electrical or electronic articles that - (i) have been rendered unusable for their original purposes by breakage, cuttingup or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and (ii) are packaged or shipped in a manner not intended to protect individual articles from ....
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....physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 8485 are to be classified in that heading and in no other heading of the Nomenclature.'; (iv) the existing Note 9 shall be renumbered as Note 11 thereof, and in Note 11 as so renumbered, in clause (A), for the words, figures, brackets and letters "Notes 9 (a) and 9 (b)", the words, figures, brackets and letters "Note 12 (a) and 12 (b)" shall be substituted; (v) in Sub-heading Note (2), for the word, figure, brackets and letter "Note 5 (C)", the word, figure, brackets and letter "Note 6 (C)" shall be substituted; (vi) in heading 8414, - (a) in the entry in column (2) occurring against heading 8414, for the word "FILTERS", the words "FILTERS; GAS-TIGHT BIOLOGICAL SAFETY CABINETS, WHETHER OR NOT FITTED WITH FILTERS" shall be substituted; (b) after tariff item 8414 60 00 and the entries relating thereto, the following shall be inserted, namely :- "....
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.... 8462 11 00 - - Closed die forging machines u 7.5% - 8462 19 00 - - Other u 7.5% - - Bending, folding, straightening or flattening machines (including press brakes) for flat products : 8462 22 00 - - Profile forming machines u 7.5% - 8462 23 00 - - Numerically controlled press brakes u 7.5% - 8462 24 00 - - Numerically controlled panel benders u 7.5% - 8462 25 00 - - Numerically controlled roll forming machines u 7.5% - 8462 26 00 - - Other numerically controlled bending, folding, straightening or flattening machines u 7.5% - 8462 29 00 - - Other u 7.5% - - Slitting lines, cut-to-length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines : 8462 32 00 - - Slitting lines and cut-to-length lines u 7.5% - 8462 33 00 - - Numerically controlled shearing machines u 7.5% - 8462 39 00 - - Other u 7.5% - &n....
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....kets and letter "Note 9 (C)", the word, figures, brackets and letter "Note 11 (C)" shall be substituted; (b) occurring against tariff item 8486 40 00, for the word, figure, brackets and letter "Note 9 (C)", the word, figures, brackets and letter "Note 11 (C)" shall be substituted; (61) in Chapter 85,- (i) after Note 4, the following Note shall be inserted, namely: - '5. For the purposes of heading 8517, the term "smartphones" means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.'; (ii) the existing Note 5 shall be re-numbered as Note 6 thereof, and after Note 6 as so renumbered, the following Note shall be inserted, namely: - '7. For the purposes of heading 8524, "flat panel display modules" refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated ....
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....e shall be substituted, namely : - '(a) (i) "Semiconductor devices" are semiconductor devices, the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions. "Semiconductor-based transducers" are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action. All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function. The following expressions mean,-- (1) "Semiconductor-based" means built or manufactured on a semiconducto....
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....diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control;' (B) in clause (b), in sub-clause (iv), in sub-paragraph (3), for item (a), the following item shall be substituted, namely:- '(a) "Silicon-based sensors" consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. "Physical or chemical phenomena" relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.'; (vi) for Sub-heading Note, the following Sub-heading Notes shall be substituted, namely:- 'Sub-heading Notes : 1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:-- -....
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.... relating thereto shall be omitted; (ix) in heading 8514, - (a) for tariff item 8514 10 00 and the entries relating thereto, the following shall be substituted, namely : - "- Resistance heated furnaces and ovens : 8514 11 00 - - Hot isostatic presses u 7.5% - 8514 19 00 - - Other u 7.5% -"; (b) for sub-heading 8514 30, tariff items 8514 30 10 and 8514 30 90 and the entries relating thereto, the following shall be substituted, namely : - "- Other furnaces and ovens : 8514 31 00 - - Electron beam furnaces u 7.5% - 8514 32 00 - - Plasma and vacuum arc furnaces u 7.5% - 8514 39 00 - - Other u 7.5% -"; (x) in heading 8517, - (a) in the entry in column (2) occurring against the heading 8517, for the words "including TELEPHONES", the words "including SMARTPHONES AND OTHER TELEPHONES" shall be substituted; (b) in the entry in column (2) occurring after the heading 8517 and the entry relating thereto, for the words "including telephones", the ....
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....ified in Sub-heading Note 3 to this Chapter u 20% - 8525 89 00 - - Other u 20% -"; (xiv) in heading 8529, - (a) in the entry in column (2) occurring against the heading 8529, for the figures "8525", the figures "8524" shall be substituted; (b) tariff item 8529 90 30 and the entries relating thereto shall be omitted; (xv) in heading 8539, - (a) in the entry in column (2) occurring against the heading 8539, for the words and brackets "LIGHT-EMITTING DIODE (LED) LAMPS", the words and brackets "LIGHT-EMITTING DIODE (LED) LIGHT SOURCES" shall be substituted; (b) for tariff item 8539 50 00 and the entries relating thereto, the following shall be substituted, namely :- "- Light-emitting diode (LED) light sources : 8539 51 00 - - Light-emitting diode (LED) modules u 20% - 8539 52 00 - - Light-emitting diode (LED) lamps u 20% -"; (xvi) in heading 8541, - (a) for the entry in column (2) occurring against the heading 8541, the following entry shall be substituted, namely :- "SEMICONDUCTOR DEVICES (....
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....14 00 - - Unsorted and not containing lead, cadmium or mercury kg. 10% - 8549 19 00 - - Other kg. 10% - - Of a kind used principally for the recovery of precious metal : 8549 21 00 - - Containing primary cells, primary batteries, electric accumulators, mercury switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg. 10% - 8549 29 00 - - Other kg. 10% - - Other electrical and electronic assemblies and printed circuit boards : 8549 31 00 - - Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg. 10% - 8549 39 00 - - Other kg. 10% - - Other : 8549 91 00 - - Containing primary cells, primary batteries....
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.... 8704 10 90, sub-heading 8704 21, tariff items 8704 21 10 to 8704 21 90, sub-heading 8704 22, tariff items 8704 22 11 to 8704 22 90, subheading 8704 23, tariff items 8704 23 11 to 8704 23 90, sub-heading 8704 31, tariff items 8704 31 10 to 8704 31 90, sub-heading 8704 32, tariff items 8704 32 11 to 8704 32 90 and the entries relating thereto, the following shall be substituted, namely :- - Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) : 8704 21 00 - - g.v.w. not exceeding 5 tonnes u 40% - 8704 22 00 - - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes u 40% - 8704 23 00 - - g.v.w. exceeding 20 tonnes u 40% - - Other, with only spark-ignition internal combustion piston engine : 8704 31 00 - - g.v.w. not exceeding 5 tonnes u 40% - 8704 32 00 - - g.v.w. exceeding 5 tonnes u 40% - - Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion : &nb....
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.... purposes of sub-headings 8806 21 to 8806 24 and 8806 91 to 8806 94, the expression "maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.'; (ii) in heading 8802, in the entry in column (2) occurring against the heading 8802, for the word "AIRCRFT", the words "AIRCRAFT, EXCEPT UNMANNED AIRCRAFT OF HEADING 8806" shall be substituted; (iii) heading 8803, tariff items 8803 10 00 to 8803 90 00 and the entries relating thereto shall be omitted; (iv) after tariff item 8805 29 00 and the entries relating thereto, the following shall be inserted, namely :- "8806 UNMANNED AIRCRAFT 8806 10 00 - Designed for the carriage of passengers u 10% - - Other, for remote-controlled flight only : 8806 21 00 - - With maximum take-off weight not more than 250 g u 10% - 8806 22 00 - - With maximum take-off weight more than 250 g but not more than 7 kg u 10% - 8806 23 00 - - With maximum take-off weight more than....
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....eding 7.5 m but not exceeding 24 m u 25% - 8903 33 00 - - Of a length exceeding 24 m u 25% - - Other : 8903 93 00 - - Of a length not exceeding 7.5 m u 25% - 8903 99 00 - - Other u 25% -"; (66) in Chapter 90, - (i) in Note 1, for clause (f), the following clause shall be substituted, namely :- "(f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 9021;"; (ii) in heading 9006, - (a) tariff items 9006 51 00 and 9006 52 00, and the entries relating thereto shall be omitted; (b) for the entry in column (2) occurring against sub-heading 9006 53, the following entry shall be substituted, namely:- "- - For roll film of a width of 35 mm:"; (iii) in heading 9013, - (a) for the entry in column (2) occurring against heading 9013, the following entry shall be substituted, namely: ....
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....ces (including integrated circuits)"; (67) in Chapter 91, - (i) sub-heading 9114 10, tariff items 9114 10 10 and 9114 10 20 and the entries relating thereto shall be omitted; (ii) after tariff item 9114 90 30 and the entries relating thereto, the following shall be inserted, namely :- "9114 90 40 - - - Springs, including hair-springs kg. 10% -"; (68) in Chapter 94, - (i) in the Chapter heading, for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (ii) in Note 1,- (A) in clause (f), for the words "lamps and lighting fittings", the words "lamps or light sources and parts thereof" shall be substituted; (B) in clause (l),- (a) for the words "lamps or lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (b) for the words "electric garlands", the words "lighting strings" shall be substituted; (iii) for Note 4, the following Note shall be substituted, namely :- '4. For the purposes of heading 9406, the expression "prefabricated buildings" means buildings which are finished in the facto....
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....5, - (a) in the entry in column (2) occurring against heading 9405, for the words "LAMPS AND LIGHTING FITTINGS", the words "LUMINAIRES AND LIGHTING FITTINGS" shall be substituted; (b) for sub-heading 9405 10, tariff items 9405 10 10 to 9405 10 90, sub-heading 9405 20, tariff items 9405 20 10 to 9405 30 00, sub-heading 9405 40, tariff items 9405 40 10 and 9405 40 90, sub-heading 9405 50, tariff items 9405 50 10 to 9405 50 59, subheading 9405 60, tariff items 9405 60 10 and 9405 60 90 and the entries relating thereto, the following shall be substituted, namely :- "- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares : 9405 11 00 - - Designed for use solely with light-emitting diode (LED) light sources u 25% - 9405 19 00 - - Other u 25% - - Electric table, desk, bedside or floor-standing luminaires : 9405 21 00 - - Designed for use solely with light-emitting diode (LED) light sources u 25% - 9405 29 00 - - ....
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....er, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and (c) The expression "fairground amusements" means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504. This heading does not include equipment more specifically classified elsewhere in the Nomenclature.'; (ii) in heading 9504, for the entry in column (2) occurring against the heading 9504, the following entry shall be substituted, namely :- "VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANK NOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT"; (iii) for heading 9508, tariff items 9508 10 00 and 9508 90 00 and the entries relating thereto, the following shall be substituted, namely :- "9508 TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENT....
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....ng 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists."; (ii) the existing Notes 2, 3, 4 and 5 shall respectively be re-numbered as Notes 3, 4, 5 and 6; (iii) for heading 9701, sub-heading 9701 10, tariff items 9701 10 10 to 9701 10 90, subheading 9701 90, tariff items 9701 90 91 to 9701 90 99, and the entries relating thereto, the following shall be substituted, namely :- "9701 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND- PAINTED OR HANDDECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES - Of an age exceeding 100 years : 9701 21 00 - - Paintings, drawings and pastels u 10% - 9701 22 00 - - Mosaics u 10% - 9701 29 00 - - Other u 10% - - Other : 9701 91 00 - - Paintings, drawings and pastels u ....