TaxTMI 
TaxTMI 
THE FOURTH SCHEDULE
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....ish offal of sub-headings 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) (Katsuwonuspelamis)"; (c) occurring against tariff item 0302 55 00, the following entry shall be substituted, namely:- "- - Alaska Pollock (Theragrachalcogramma)"; (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) (Katsuwonuspelamis), 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) (Katsuwonuspelamis)"; (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 ....
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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 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% - 0309 10 20 - - - Frozen kg. ....
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....d 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 "insects" means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals o....
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.... 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 to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable f....
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....tegories 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 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 OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 1510 10 00 - Crude olive pomace oil kg. 45% 35% 1510 90 - Other: 1510 90 10 - - - Refined olive pomace oil kg....
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....hall 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 insects" shall be substituted; (v) for the entry in column (2) occurring against tariff item 1601 00 00, the following entry shall be substituted, namely:- "sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products"; (vi) in headi....
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....llowing 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 against the heading 2306, for the words "VEGETABLE FATS", the words "VEGETABLE OR MICROBIAL FATS" shall be substituted; (18) in Chapter 24,- (i) for the Chapter heading, the following Chapter heading shall be substituted, namely:- "Tobacco and manufactured tobacco substitutes; products, whether or not cont....
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....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 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 sub-heading 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 containing tritium or its compounds kg. 10% - 2844 42 00 - - Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic product....
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....afluoropropane (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: ^2[2903 51 00] - - 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. 10% - 2903 59 90 - - - Other kg. 10% - - Brominated or iodinated derivatives of acyclic hydrocarbons: 2903 61 00 - - Methyl bromide (bromomethane) kg. 10% - 2903 62 00 - - Ethylene dibromide (ISO) (1,2-dibromoethane) kg. 10% - 2903 69 00 - - Other kg. 10% - - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogen: ....
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....thylphosphonic 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% - 2931 49 20 - - - Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate kg. 10% - 2931 49 90 - - - Other kg. 10% - - Halogenated organo-phosphorous derivatives: 2931 51 00 - - Methylphosphonic dichloride kg. 10% - 2931 52 00 - - Propylphosphonic dichloride kg. 10% - 2931 53 00 - - O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl) phenyl] methylphosphonothionate kg. 10% - 2931 54 00 - - Trichlorfon (ISO) kg. 10% - 2931 59 00 - - Other kg. 10% - 2931....
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....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 23 - - - - Methylphenidate (INN) and its salt kg. 10% - 2933 33 24 - - - - Pentazocine (INN) and its salt kg. 10% - 2933 33 25 - - - - Pethidine (INN) and its salt kg. 10% - 2933 33 26 - - - - Pethidine (INN) intermediate A and its salt kg. 10% - 2933 33 27 - - - - Phencyclidine (INN) (PCP) and its salt kg. 10% - 2933 33 28 - - - - Phenoperidine (INN) and its salt kg. 10% - - - - Pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof: 2933 33 31 - - - - Pipradrol (INN) and its salt kg. 10% - 2933 33 32 - - - - Piritramide (INN) and its salt kg. 10%....
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....or 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) in clause (h), for the brackets, word and figures "(heading 3502).", the brackets, words and figures "(heading 3502); or" shall be substituted; (d) after clause (h), the following clause shall be inserted, namely:- "(ij) diagnostic reagents of heading 3822."; (ii) in Note 4, for clause (e), the following clause shall be substituted, namely:- "(e) placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;"; (iii) in heading 3002,- (a) in the entry in column (2) occurring against the heading 3002, for the words "SIMILAR PRODUCTS", the words "^3[OTHER] SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED" shall be substituted; (b) tariff item 3002 11 00 and the entries relating thereto shall be omitted;....
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....ll cultures, whether or not modified: 3002 51 00 - - Cell therapy products kg. 10% 10% 3002 59 00 - - Other kg. 10% 10% 3002 90 - Other: 3002 90 10 - - - Human blood kg. 10% 10% 3002 90 20 - - - Animal blood prepared for therapeutic, prophylactic or diagnostic uses kg. 10% 10% 3002 90 90 - - - Other kg. 10% 10%"; (iv) in heading 3006,- (a) tariff item 3006 20 00 and the entries relating thereto shall be omitted; (b) after tariff item 3006 92 00 and the entries relating thereto, the following shall be inserted, namely:- "3006 93 00 - - Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses" kg. 10% -"; (25) in Chapter 32, in heading 3204, after tariff item 3204 17 90 and the entries relating thereto, the following shall be inserted, namely:- "3204 18 00 - - Carotenoid colouring matters and preparations based thereon kg. 10% -"; (26) in Chapter 34,- (i) in Note 1, for clause (a), the following clause shall be su....
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....d, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature;"; (iii) in Note 7, for the words "vegetable fats", the words "vegetable or microbial fats" shall be substituted; (iv) for Sub-heading Note 1, the following Sub-heading Note shall be substituted, namely:- "1. Sub-headings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane); dieldrin (ISO, INN); 4,6- dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2- dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds;....
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....g, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: 3822 11 00 - - For malaria kg. 10% - 3822 12 00 - - For Zika and other diseases transmitted by mosquitoes of the genus Aedes kg. 10% - 3822 13 00 - - For blood-grouping kg. 10% - 3822 19 - - Other: 3822 19 10 - - - Pregnancy test kit kg. 10% - 3822 19 90 - - - Other kg. 10% - 3822 90 - Other: 3822 90 10 - - - Certified reference materials kg. 30% - 3822 90 90 - - - Other kg. 30% -"; (viii) in heading 3824,- (a) for tariff items 3824 60 90 to 3824 79 00 and the entries relating thereto, the following shall be substituted, namely:- "3824 60 90 - - - Other kg. 30% -"; (b) in the entry in column (2) occurring against tariff item 3824 88 00, for the words "hexa, hepta-", the words "hexa-, hepta-" shall be substituted; (c) after tariff item 3824 88 00 and the entries relating thereto, the following shall be inserted, n....
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.... - Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): 3827 61 00 - - Containing 15% or more by mass of 1,1,1-trifluoroethane (HFC-143a) kg. 10% - 3827 62 00 - - Other, not included in the sub-heading above, containing 55% or more by mass of pentafluoroethane (HFC-125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) kg. 10% - 3827 63 00 - - Other, not included in the sub-headings above, containing 40% or more by mass of pentafluoroethane (HFC-125) kg. 10% - 3827 64 00 -- Other, not included in the sub-headings above, containing 30% or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) kg. 10% - 3827 65 00 - - Other, not included in the sub-headings above, containing 20% or more by mass of difluoromethane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125) kg. 10% - 3827 68 00 - - Other, not included in the sub-headings above, containing substances of sub-headings ....
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....ng 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm; 3. For the purposes of sub-heading 4407 13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown. 4. For the purposes of sub-heading 4407 14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.'; (iii) in heading 4401,- (a) in the entry in column (2) occurring after the tariff item 4401 22 00, for the words "agglomerated, in logs", the words "agglomerated in logs" shall be substituted; (b) after tariff item 4401 31 00 and the entries relating thereto, the following shall be inserted, namely:- "4401 32 00 - - Wood briquettes mt 5% -"; (c) for the tariff item 4401 40 00 and the entries relating thereto, the following shall be substituted, namely:- "- Sawdust and wood waste and scrap, not agglomerated: 4401 41 00 - - Sawdust mt 5% 4401 49 00 - - Other....
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....(c) for sub-heading 4407 29, tariff items 4407 29 10 and 4407 29 90 and the entries relating thereto, the following shall be substituted, namely:- "4407 29 00 - - Other m^3 10% -"; (vii) in heading 4412, for the tariff items 4412 39 90 and 4412 94 00, sub-headings 4412 99, tariff items 4412 99 10 to 4412 99 90 and the entries relating thereto, the following shall be substituted, namely:- "4412 39 90 - - - Other m^3 10% - - Laminated veneered lumber (LVL): 4412 41 00 - - With at least one outer ply of tropical wood m^3 10% - 4412 42 00 - - Other, with at least one outer ply of non-coniferous wood m^3 10% - 4412 49 00 - - Other, with both outer plies of coniferous wood m^3 10% - - Blockboard, laminboard and battenboard: 4412 51 00 - - With at least one outer ply of tropical wood m^3 10% - 4412 52 00 - - Other, with at least one outer ply of non-coniferous wood m^3 10% - 4412 59 00 - - Other, with both outer plies of coniferous wood m^3 10% - - Other: ....
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....sholds of flush doors kg. 10% - 4418 21 90 - - - Other kg. 10% - 4418 29 - - Other: 4418 29 10 - - - Flush doors kg. 10% - 4418 29 20 - - - Frames and thresholds of flush doors kg. 10% - 4418 29 90 - - - Other kg. 10% - 4418 30 00 - Posts and beams other than products of sub-headings 4418 81 to 4418 89 kg. 10% -"; (b) tariff item 4418 60 00 and the entries relating thereto shall be omitted; (c)after tariff item 4418 79 00 and the entries relating thereto, the following shall be inserted, namely:- "- Engineered structural timber products: 4418 81 00 - - Glue-laminated timber (glulam) kg. 10% - 4418 82 00 - - Cross-laminated timber (CLT or X-lam) kg. 10% - 4418 83 00 - - I beams kg. 10% - 4418 89 00 - - Other kg. 10% -"; (d)after tariff item 4418 91 00 and the entries relating thereto, the following shall be inserted, namely:- "4418 92 00 - - Cellular wood panels kg. 10% -"; (x) after tariff item 4419 19 00 and the....
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.... kg. Free -"; (38) in section XI,- (i) in Note 1,- (a) in clause (s), for the words "lamps and lighting fittings" , the words "luminaires and lighting fittings" shall be substituted; (b) in clause (u), the words "for babies" shall be omitted; (ii) after Note 14, the following Note shall be inserted, namely:- "15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this section."; (39) in Chapter 55, in heading 5501, for tariff item 5501 10 00 and the entries relating thereto, the following shall be substituted, namely:- " - Of nylon or other polyamides: 5501 11 00 - - Of aramids kg. 20% - 5501 19 00 - - Other kg. 20% -"; (40) in Chapter 56, in Note 1, in clause (f), the words "for babies" shall be omitted; (41) in Chapter 57, for headi....
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.... substituted, namely:- "5802 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF HEADING 5806 TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING 5703 5802 10 - Terry towelling and similar woven terry fabrics, of cotton: 5802 10 10 - - - Unbleached m^2 25% - 5802 10 20 - - - Bleached m^2 25% or Rs. 60 per sq. metre, whichever is higher - 5802 10 30 - - - Piece dyed m^2 25% or Rs. 60 per sq. metre, whichever is higher - 5802 10 40 - - - Yarn dyed m^2 25% or Rs. 60 per sq. metre, whichever is higher - 5802 10 50 - - - Printed m^2 25% or Rs. 60 per sq. metre, whichever is higher - 5802 10 60 - - - Of Handloom m^2 25% or Rs. 60 per sq. metre, whichever is higher - 5802 10 90 - - - Other m^2 25% or Rs. 60 per sq. metre, whichever is higher -"; (43) in Chapter 59,- (i) after Note 2, the following Note shall be inserted, namely:- '3. For the purposes of heading 5903, "textile fabrics laminated with plastics" means products ....
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....of tightening at the bottom of the garment. Heading 6205 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. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar.'; (ii) the existing Notes 4, 5, 6, 7, 8 and 9 shall respectively be re-numbered as Notes 5, 6, 7, 8, 9 and 10; (iii) for heading 6201, tariff item 6201 11 00, sub-heading 6201 12, tariff items 6201 12 10 and 6201 12 90, sub-heading 6201 13, tariff items 6201 13 10 and 6201 13 90, sub-heading 6201 19, tariff item 6201 19 10 to 6201 93 00, sub-heading 6201 99, tariff items 6201 99 10 and 6201 99 90 and the entries relating thereto, the following shall be substituted, namely:- "6201 MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6203  ....
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....per piece, whichever is higher - 6202 40 - Of man-made fibres: 6202 40 10 - - - Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 25% or Rs. 385 per piece, whichever is higher - 6202 40 90 - - - Other u 25% or Rs. 220 per piece, whichever is higher - 6202 90 - Of other textile materials: 6202 90 10 - - - Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 25% - 6202 90 90 - - - Other u 25% -"; (v) in heading 6210, for the entry in column (2),- (a) occurring against sub-heading 6210 20, the following entry shall be substituted, namely:- "- Other garments, of the type described in heading 6201"; (b) occurring against sub-heading 6210 30, the following entry shall be substituted, namely:- "- Other garments, of the type described in heading 6202"; (46) in Chapter 63, in heading 6306, for the entry in column (2),- (a) occurring against heading 6306, the following shall be substituted, namely:- "TARPAULINS, AWNINGS AND SUNBLINDS; TENTS (INCLUDING TEMPOR....
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.... comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates."; (ii) in Note 2, in clause (ij), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (iii) in heading 6903,- (a) in the entry in column (2) occurring against heading 6903, for the words "SHEATHS AND RODS", the words "SHEATHS, RODS AND SLIDGE GATES" shall be substituted; (b) for sub-heading 6903 10, tariff items 6903 10 10 and 6903 10 90 and the entries relating thereto, the following shall be substituted, namely:- "6903 10 00 - Containing, by weight, more than 50 % of free carbon mt 10% -"; (49) in Chapter 70,- (a) in Note 1,- (i) after clause (c), the following clauses shall be inserted, namely:- "(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88; (e) front windscreens (windshields), rear windows and other windows, whether or not framed, ....
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.... kg. 10% - 7019 65 00 - - Open woven fabrics of a width not exceeding 30 cm kg. 10% - 7019 66 00 - - Open woven fabrics of a width exceeding 30 cm kg. 10% - 7019 69 00 - - Other kg. 10% - - Chemically bonded fabrics: 7019 71 00 - - Veils (thin sheets) kg. 10% - 7019 72 00 - - Other closed fabrics kg. 10% - 7019 73 00 - - Other open fabrics kg. 10% - 7019 80 00 - Glass wool and articles of glass wool kg. 10% - 7019 90 00 - Other kg. 10% -"; (50) in Chapter 71,- (i) in heading 7104, for sub-heading 7104 20, tariff items 7104 20 10 and 7104 20 90, subheading 7104 90, tariff items 7104 90 10 and 7104 90 90 and the entries relating thereto, the following shall be substituted, namely:- "- Other, unworked or simply sawn or roughly shaped: 7104 21 00 - - Diamonds c/k 10% - 7104 29 00 - - Other kg. 10% - - Other: 7104 91 00 - - Diamonds c/k 10% - 7104 99 00 - - Other kg. ....
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....re-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the products of Chapter 81. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two o....
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....9 91 00, sub-heading 7419 99, tariff items 7419 99 10 to 7419 99 90 and the entries relating thereto, the following shall be substituted, namely:- "7419 OTHER ARTICLES OF COPPER 7419 20 00 - Cast, moulded, stamped or forged, but not further worked kg. 10% - 7419 80 - Other: 7419 80 10 - - - Reservoirs, tanks, vats and similar containers kg. 10% - 7419 80 20 - - - Articles of copper alloys electro-plated with nickel silver kg. 10% - 7419 80 30 - - - Articles of brass kg. 10% - 7419 80 40 - - - Copper worked articles kg. 10% - 7419 80 50 - - - Copper chain kg. 10% - 7419 80 90 - - - Other articles of copper kg. 10% -"; (53) in Chapter 75,- (i) the Note shall be omitted; (ii) for the words, figure, brackets and letter "Chapter Note 1 (c)", the words, figures, brackets and letter "Note 9 (c) to Section XV" shall be substituted; (54) in Chapter 76,- (i) the Note shall be omitted; (ii) in sub-heading Note 2, for the words, figure, brackets and letter "Chapter Note 1 (c)", ....
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....st heading 8112, the following entry shall be substituted, namely:- "BERYLLIUM, CHROMIUM, HAFNIUM, RHENIUM, THALLIUM, CADMIUM, GERMANIUM, VANADIUM, GALLIUM, INDIUM AND NIOBIUM (COLUMBIUM), ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP"; (b) after tariff item 8112 29 00 and the entries relating thereto, the following shall be inserted, namely:- " - Hafnium: 8112 31 - - Unwrought; waste and scrap; powders: 8112 31 10 - - - Unwrought kg. 10% - 8112 31 20 - - - Waste and scrap kg. 10% - 8112 31 30 - - - Powders kg. 10% - 8112 39 00 - - Other kg. 10% - - Rhenium: ^6[8112 41 -- Unwrought; waste and scrap; powders:] 8112 41 10 - - - Unwrought kg. 10% - 8112 41 20 - - - Waste and scrap kg. 10% - 8112 41 30 - - - Powders kg . 10% - 8112 49 00 - - Other kg. 10% -"; (c) after tariff item 8112 59 00 and the entries relating thereto, the following shall be inserted, namely:- &nbs....
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....y for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or (v) machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. (b) heading 8422 does not cover: (i) sewing machines for closing bags or similar containers (heading 8452); or (ii) office machinery of heading 8472. (c) heading 8424 does not cover: (i) ink-jet printing machines (heading 8443); or (ii) water-jet cutting machines (heading 8456)."; (ii) after Note 4, the following Note shall be inserted, namely:- '5. For the purposes of heading 8462, a "slitting line" for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A "cut-to-length line" for flat products is a processing line composed of an uncoiler, a coil flattener and a shear.'; (iii) the existing Notes 5, 6, 7 and 8 shall respectively be re-numbered as Notes 6, 7, 8 and 9, and after Note 9 as so re-numbered, the following Note shall be inserted, namely:- '10. For the purposes of heading 8485, the expression "additive....
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....rters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines u 15% -"; (x) in heading 8428, after tariff item 8428 60 00 and the entries relating thereto, the following shall be inserted, namely:- "8428 70 00 - Industrial robots u 7.5% -"; (xi) in heading 8438, in the entry in column (2) occurring against heading 8438, for the words "VEGETABLE FATS" the words "VEGETABLE OR MICROBIAL FATS" shall be substituted; (xii) for heading 8462 and the entries relating to, the following heading, sub-headings, tariff item and entries shall be substituted, namely:- "8462 MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE FORGING (EXCLUDING ROLLING MILLS); MACHINE-TOOLS (INCLUDING PRESSES, SLITTING LINES AND CUT-TOLENGTH LINES) FOR WORKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING, NOTCHING OR NIBBLING (EXCLUDING DRAW-BENCHES); PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE - Hot forming machines for forging, die forging (including presses) and hot hamme....
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...."8479 83 00 - - Cold isostatic presses u 7.5% -"; (xiv)in heading 8482, for tariff item 8482 40 00, sub-heading 8482 50, tariff items 8482 50 11 to 8482 50 23 and the entries relating thereto, the following shall be substituted, namely:- "8482 40 00 - Needle roller bearings, including cage and needle roller assemblies u 7.5% - 8482 50 00 - Other cylindrical roller bearings, including cage and roller assemblies u 7.5% -"; (xv) after tariff item 8484 90 00 and the entries relating thereto, the following shall be inserted, namely:- "8485 MACHINES FOR ADDITIVE MANUFACTURING 8485 10 00 - By metal deposit u 7.5% - 8485 20 00 - By plastics or rubber deposit u 7.5% - 8485 30 00 - By plaster, cement, ceramics or glass deposit u 7.5% - 8485 80 00 - Other u 7.5% - 8485 90 00 - Parts u 7.5% -"; (xvi) in heading 8486, in the entry in column (2),- (a) occurring against heading 8486, for the word, figure, brackets and letter "Note 9 (c)", the word, figures, brackets and letter "Note 11 (c)" shall be substituted....
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....ces based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. (b) "Light-emitting diode (LED) lamps" which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.'; (v) the exiting Note 9 shall be re-numbered as Note 12 thereof and in Note 12 as so re-numbered,- (a) for the clause (a), the following clause shall be substituted, namely:- '(a) (i) "Semiconductor devices" are semiconductor devices, the ....
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....ysical movement. (5) "Semiconductor-based resonator" is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (6) "Semiconductor-based oscillator" is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. (ii) "Light-emitting diodes (LED)" are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Lightemitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or pow....
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....ble as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.'; (vii) in heading 8501,- (a) for the entry in column (2) occurring after tariff item 8501 20 00 and the entries relating thereto, the following entry shall be substituted, namely:- "- Other DC motors; DC generators, other than photovoltaic generators :"; (b) for the entry in column (2) occurring after tariff item 8501 53 90 and the entries relating thereto, the following entry shall be substituted, namely :- "- AC generators (alternators), other than photovoltaic generators :"; (c) after tariff item 8501 64 80 and the entries relating thereto, the following shall be inserted, namely:- "- Photovoltaic DC generators: 8501 71 00 - - Of an output not exceeding 50 W u 10% - 8501 72 00 - - Of an output exceeding 50 W u 10% - 8501 80 00 - Photovoltaic AC generators u 10% -"; (viii) in heading 8507, tariff item 8507 40 00 and the entries relating thereto shall be omitted; (ix) in heading 8514,- (a) for tariff item 8514 10 00....
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....bsp; 8524 12 00 - - Of organic light-emitting diodes (OLED) u 15% - 8524 19 00 - - Other u 15% - - Other: 8524 91 00 - - Of liquid crystals u 15% - 8524 92 00 - - Of organic light-emitting diodes (OLED) u 15% - 8524 99 00 - - Other u 15% -"; (xiii) in heading 8525, for sub-heading 8525 80, tariff items 8525 80 10 to ^7[8525 80 90] and the entries relating thereto, the following shall be substituted, namely:- "- Television cameras, digital cameras and video camera recorders: 8525 81 00 - - High-speed goods as specified in sub-heading Note 1 to this Chapter u 20% - 8525 82 00 - - Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this Chapter u 20% - 8525 83 00 - - Other, night vision goods as specified 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 figu....
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....for heading 8548, sub-heading 8548 10, tariff items 8548 10 10 to 8548 90 00 and the entries relating thereto, the following shall be substituted, namely:- "8548 00 00 electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter u 10% - 8549 ELECTRICAL AND ELECTRONIC WASTE AND SCRAP - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: 8549 11 00 - - Waste and scrap of lead-acid accumulators; spent lead-acid accumulators kg. 10% - 8549 12 00 - - Other, containing lead, cadmium or mercury kg. 10% - 8549 13 00 - - Sorted by chemical type and not containing lead, cadmium or mercury kg. 10% - 8549 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 acc....
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....gnition internal combustion piston engine and electric motor as motors for propulsion u 10% - 8701 24 00 - - With only electric motor for propulsion u 10% - 8701 29 00 - - Other u 10% -"; (iii) in heading 8702, in the entry in column (2) occurring against sub-heading 8702 30, the word "reciprocating" shall be omitted; (iv) in heading 8703, in the entry in column (2),- (a) occurring after tariff item 8703 10 90 and the entries relating thereto, the word "reciprocating" shall be omitted; (b) occurring against sub-heading 8703 40, the word "reciprocating" shall be omitted; (c) occurring against sub-heading 8703 60, the word "reciprocating" shall be omitted; (v) in heading 8704, for tariff item 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, sub-heading 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:- "- O....
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.... means any aircraft, other than those of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight. The expression "unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (heading 9503). Sub-heading Notes: 1. For the purposes of sub-headings 8802 11 to 8802 40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. 2. For the 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)....
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....% - - Sailboats, other than inflatable, with or without auxiliary motor: 8903 21 00 - - Of a length not exceeding 7.5 m u 25% - 8903 22 00 - - Of a length exceeding 7.5 m but not exceeding 24 m u 25% - 8903 23 00 - - Of a length exceeding 24 m u 25% - - Motorboats, other than inflatable, not including outboard motorboats: 8903 31 00 - - Of a length not exceeding 7.5 m u 25% - 8903 32 00 - - Of a length exceeding 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, d....
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....entry in column (2) occurring against tariff item 9030 82 00, the following shall be substituted, namely:- "- - For measuring or checking semiconductor wafers or devices (including integrated circuits)"; (vii) in heading 9031, for the entry in column (2) occurring against tariff item 9031 41 00, the following entry shall be substituted, namely:- "- - For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (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 wo....
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....10 - - - Quilts u 25% - 9404 40 20 - - - Bedspreads u 25% - 9404 40 30 - - - Eiderdowns u 25% - 9404 40 40 - - - Duvets (comforters) u 25% -"; (b) for sub-heading 9404 90, tariff items 9404 90 11 to 9404 90 99 and the entries relating thereto, the following shall be substituted, namely:- "9404 90 00 - Other kg. 25% -"; (vii) in heading 9405,- (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, sub-heading 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 thoroughfares: ....
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.... amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds; (b) The expression "water park amusements" means a device or combination of devices or equipment that are characterised by a defined area involving water, 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....
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....9 00 - Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material:"; (71) in Chapter 97,- (i) after Note 1, the following Note shall be inserted, namely:- "2. Heading 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, sub-heading 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 HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES - Of an age exceeding 100 years: 9701 21 00 - - Paintings, drawings and pastels u ....