TaxTMI 
TaxTMI 
TaxTMI 
THE FOURTH SCHEDULE
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....stituted, 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 0304 75 00, the following entry shall be substituted, namely:- "- - Alaska Pollock (Theragra chalcogramma)"; (b) occurring against tariff item 0304 87 00, the following entry shall be substituted, namely:- "- - Tu....
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.... 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. 30% - 0309 10 30 - - - Salted, in brine, dried or smoked kg. 30% - 0309 10 90 - - - Other kg. 30% - 0309 90 - Other: - - - Of crustaceans, fresh or chilled: 0309 90 11 - - - - Vannamei shrimp (Litopenaeus vannamei) kg. 30% - 0309 90 12 - - - - Indian white shrimp (Fenneropenaeus indicus) kg. 30% - 0309 90 13 - - - - Black tiger shrimp (Penaeus monodon) kg. 30% - 0309 90 14 - ....
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....(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 of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV)."; (iv) in heading 0403,- (a) for the entry in column (2) occurring against the heading 0403, the following entry shall be substituted, namely:- "YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA"; (b) for tariff item 0403 10 00 and the entries relating thereto, the following shall be substituted, namely:- "0403 20 00 - Yogurt kg. 30% -"; (v) for heading 0410, sub-heading 0410 00, tariff items 0410 00 10 to 0410 00 90 and the entries relating thereto, the follo....
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.... by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state."; (ii) in heading 0802, for tariff item 0802 90 00 and the entries relating thereto, the following shall be substituted, namely:-- "- Other: 0802 91 00 - - Pine nuts, in shell kg. 100% 90% 0802 92 00 - - Pine nuts, shelled kg. 100% 90% 0802 99 00 - - Other kg. 100% 90%"; (iii) in heading 0805, for the entry in column (2) occurring against tariff item 0805 40 00, the following entry shall be substituted, namely:- "- Grapefruit and pomelos"; (iv) in heading 0812, for the entry in column (2) occurring against the heading 0812, the following entry shall be substituted, namely:- "FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION"; (6) in Chapter 10, in Note 1, for clause (b), the following clause shall be substituted, namely:- "(b) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, ....
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.... (2) occurring against the heading 1515, for the words "VEGETABLE FATS" the words "VEGETABLE OR MICROBIAL FATS" shall be substituted; (b) after tariff item 1515 50 99 and the entries relating thereto, the following shall be inserted, namely:- "1515 60 00 - Microbial fats and oils and their fractions kg. 100% 90%"; (vi) in heading 1516,-- (a) in the entry in column (2) occurring against the heading 1516, for the words " OR VEGETABLE FATS" the words ", VEGETABLE OR MICROBIAL FATS" shall be substituted; (b) after tariff item 1516 20 99 and the entries relating thereto, the following shall be inserted, namely:- "1516 30 00 - Microbial fats and oils and their fractions kg. 30% -"; (vii) in heading 1517, for the entry in column (2) occurring against the heading 1517, the following entry shall be substituted, namely:- "MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF HEADING 1516"; (viii) in heading 1518,- (a) for the entry in column (2) occurring against the heading 1518, the following entry shall be substituted, ....
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....entry shall be substituted, namely:- "- - Tunas, skipjack tuna and bonito (Sarda spp.):"; (12) in Chapter 18, for Note 1, the following Note shall be substituted, namely:- "1. This Chapter does not cover: (a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004."; (13) in Chapter 19, in Note 1, in clause (a), for the words "blood, fish", the words "blood, insects, fish" shall be substituted; (14) in Chapter 20,- (i) in Note 1,- (a) for clause (b), the following clauses shall be substituted, namely:- "(b) vegetable fats and oils (Chapter 15); (c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);"; (b) the existing clauses (c) and (d) shall respectively be re-lettered as clauses (d) and (e); (ii) in heading 2008, for the entry in column (2) occurring against tariff item 2008 ....
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....ombustion" means inhalation through heated delivery or other means, without combustion."; (iii) after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:- "2404 PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY - Products intended for inhalation without combustion: 2404 11 00 - - Containing tobacco or reconstituted tobacco kg. 30% - 2404 12 00 - - Other, containing nicotine kg. 30% - 2404 19 00 - - Other kg. 30% - 1[- Other:] 2404 91 00 - - For oral application kg. 30% - 2404 92 00 - - For transdermal application kg. 30% - 2404 99 00 - - Other kg. 30% -"; (19) in Chapter 25,- (i) in Note 2, after clause (d), the following clause shall be inserted, namely:- "(e) dolomite ramming mix (heading 3816);"; (ii) the existing clauses (e), (f), (g), (h) and (ij) shall respectively be re-lettered as clauses (f), (g), (h), (ij) and (k); (....
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....doriferous substance", the words "or an emetic" shall be inserted; (ii) in Note 4, for the portion beginning with the words "For the purposes" and ending with the words and figures "heading 2905 to 2920", the following shall be substituted, namely:- 'For the purposes of headings 2911, 2912, 2914, 2918 and 2922, "oxygen function", the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 2905 to 2920.'; (iii) in heading 2903, for tariff items 2903 29 00 to 2903 31 00, sub-heading 2903 39, tariff items 2903 39 11 to 2903 76 30, the following shall be substituted, namely:- "2903 29 00 - - Other kg. 10% - - Saturated fluorinated derivatives of acyclic hydrocarbons: 2903 41 00 - - Trifluoromethane (HFC-23) kg. 10% - 2903 42 00 - - Difluoromethane (HFC-32) kg. 10% - 2903 43 00 - - Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC- 152a) kg. 10% - 2903 44 00 - - Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143) kg. 10% - 2903 45 00 - - 1,1,1,2-Tetrafluoroethane (....
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.... the heading 2930, the following shall be inserted, namely:- "2930 10 00 - 2-(N,N-Dimethylamino) ethanethiol kg. 10% -"; (b) tariff item 2930 90 92 and the entries relating thereto shall be omitted; (c) tariff item 2930 90 94 and the entries relating thereto shall be omitted; (vi) for heading 2931, sub-heading 2931 10, tariff items 2931 10 10 to 2931 39 00, sub-heading 2931 90, tariff items 2931 90 10 and 2931 90 90 and the entries relating thereto, the following shall be substituted, namely:-- "2931 OTHER ORGANO-INORGANIC COMPOUNDS 2931 10 - Tetramethyl lead and tetraethyl lead: 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% - 293....
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.... trimeperidine (INN); salts thereof: - - - Alfentanil (INN), anileridine (INN), 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 23 - - - - Methylphenidate (INN) and its salt ....
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....939 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 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 hea....
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.... - Cell 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 substituted, namely:- "(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils....
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....e 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; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5- tric....
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....- - - 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, namely:- "3824 89 00 - - Containing short-chain chlorinated paraffins kg. 10% -"; (d) after tariff item 3824 91 00 and the entries relating thereto, the following shall be inserted, namely:- "3824 92 00 - - Polyglycol esters of methylphosphonic acid kg. 10% -"; (ix) after tariff item 3826 00 00 and the entries relating thereto, the following shall be inserted, namely:- "3827 MIXTURES CONTAINING HALOGENATED DERIVATIVES OF METHANE, ETHANE OR PROPANE, NOT ELSEWHERE SPECIFIED OR INCLUDED ....
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....,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 2903 41 to 2903 48 kg. 10% - 3827 69 00 - - Other kg. 10% - 3827 90 00 - Other kg. 10% -"; (30) in Section VII, for Note 2, the following Note shall be substituted, namely:- "2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49."; (31) in Chapter 39,- (i) in Note 2, in clause (x), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted; (ii) in heading 3907, for sub-heading 3907 20, tariff items 3907 20 10 and 3907 20 90 and the entries relating thereto, the following shall be substituted, namely:- " - O....
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....elating 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 mt 5% (iv) in heading 4402, for sub-heading 4402 90, tariff items 4402 90 10 and 4402 90 90 and the entries relating thereto, the following shall be substituted, namely:- "4402 20 - Of shell or nut: 4402 20 10 - - - Of coconut shell mt 5% - 4402 20 90 - - - Other mt 5% - 4402 90 00 - Other mt 5% -"; (v) in heading 4403,- (a) for the entry in column (2) occurring against sub-heading 4403 21, the following shall be substituted, namely:- "- - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more:"; (b) for the entry in column (2) occurring against sub-heading 4403 23, the following shall be substituted, namely:- "- - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest crosssectional dimension is 15 cm or more:"; (c) for the entry in column (2) occurring against sub-heading 4403 25, the following shall be substituted, namely: - " - - Other, of which the smallest cross-sectional dimensio....
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.... 10% - 4412 91 20 - - - Tea chest panel or shooks, packed in sets m3 10% - 4412 91 30 - - - Marine and aircraft plywood m3 10% - 4412 91 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m3 10% - 4412 91 90 - - - Other m3 10% - 4412 92 - - Other, with at least one outer ply of non-coniferous wood: 4412 92 10 - - - Decorative plywood m3 10% - 4412 92 20 - - - Tea chest panel or shooks, packed in sets m3 10% - 4412 92 30 - - - Marine and aircraft plywood m3 10% - 4412 92 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m3 10% - 4412 92 90 - - - Other m3 10% - 4412 99 - - Other, with both outer plies of coniferous wood: 4412 99 10 - - - Decorative plywood m3 10% - 4412 99 20 - - - Tea chest panel or shooks, packed in sets m3 10% - 4412 99 30 - - - Marine and aircraft plywood m3 10% - 4412 99 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m3 10% - 4412 99 90 - - - Other m3 10% -"; (viii) for tariff item 4414 00 00 and the entries relating thereto, the following shall be substituted, namely:- "4414 ....
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....hting 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/m2:", the following shall be substituted, namely:- "(A) For paper or paperboard weighing not more than 150 g/m2 :"; (b) for the words, figures and letters "For papers or paperboard weighing more than 150 g/m2 :", the following shall be substituted, namely:- "(B) For paper or paperboard weighing more than 150 g/m2 :"; (c) for the brackets and words "(including tea-bag paper) or felt paper of paperboard, occurring at the end, the brackets and words "(including tea-bag paper) or felt paper or paperboard" shall be substituted; (iv) in Note 12, for the word "incidental", the word "subsidiary" shall be substituted; (37) in Chapter 49, in heading 4905, for tariff items 49....
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....gs m2 25% or ₹ 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 m2 25% or ₹ 70 per sq. metre, whichever is higher - 5703 29 90 - - - Other m2 25% or ₹ 70 per sq. metre, whichever is higher - - Of other man-made textile materials: 5703 31 00 - - Turf m2 25% or ₹ 55 per sq. metre, whichever is higher - 5703 39 - - Other: 5703 39 10 - - - Carpets, carpeting and rugs m2 25% or ₹ 55 per sq. metre, whichever is higher - 5703 39 20 - - - 100% polypropylene carpet mats with jute, rubber, latex or PU foam backing m2 25% or ₹ 55 per sq. metre, whichever is higher - 5703 39 90 - - - Other m2 25% or ₹ 55 per sq. metre, whichever is higher - 5703 90 - Of other textile materials: 5703 90 10 - - - Carpets and other floor coverings, of cotton, other than durries m2 25% - 5703 90 20 - - - Carpets and floor coverings of coir m2 25% - 5703 90 90 - - - Other m2 25% -"; (42) in Chapter 58, for heading 5802, tariff it....
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....ts 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 centimetre 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. "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) in heading 6116, for the entry in column (2) occurring against tariff item 6116 10 00, the following entry shall be substituted, namely:- "6116 10 00 - Impregnated, coated, covered or laminated with plastics or rubber"; (45) in Chapter 62,- (i) after Note 3, the following Note shall be inserted, namely:- '4. Headings 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 6205 does no....
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.... 10 and 6202 92 90, sub-heading 6202 93, tariff items 6202 93 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:- "6202 WOMEN'S OR GIRLS' OVERCOATS, CARCOATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6204 6202 20 - Of wool or fine animal hair: 6202 20 10 - - - Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 25% or ₹ 385 per piece, whichever is higher - 6202 20 90 - - - Other u 25% or ₹ 220 per piece, whichever is higher - 6202 30 - Of cotton: 6202 30 10 - - - Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 25% or ₹ 210 per piece, whichever is higher - 6202 30 90 - - - Other u 25% or ₹ 160 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 ₹ 385 per piece, whichever is higher - 6202 40 90 - -....
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....e following Note shall be substituted, namely:- "1. This Chapter applies only to ceramic products which have been fired after shaping: (a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903; (b) articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and (c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials 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 ROD....
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.... - Chemically bonded mats kg. 10% - 7019 19 00 - - Other kg. 10% - - Mechanically bonded fabrics: 7019 61 00 - - Closed woven fabrics of rovings kg. 10% - 7019 62 00 - - Other closed fabrics of rovings kg. 10% - 7019 63 00 - - Closed woven fabrics, plain weave, of yarns, not coated or laminated kg. 10% - 7019 64 00 - - Closed woven fabrics, plain weave, of yarns, coated or laminated 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....
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....rked 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. Wire-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, rec....
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....omitted; (ii) for heading 7419, sub-heading 7419 10, tariff items 7419 10 10 to 7419 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)", the words, figures, brackets and lett....
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....s 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:- "- Cadmium: 8112 61 00 - - Waste and scrap 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 t....
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....ted, 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 manufacturing" (also referred to as 3D printing) means the formation of 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....
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....SSES, 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 hammers: 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: ....
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.... 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 re-numbered, 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 into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretcha....
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.... 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, semi-conductor based sensors, semiconductor-based actuators, semiconductor-based resonators and semi-conductor 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 semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physica....
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....e 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:-- - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per second. 2. In respect of sub-heading 8525 82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These camer....
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.... 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 words "including smartphones and other telephones" shall be substituted; (c) for sub-heading 8517 12, tariff items 8517 12 11 to 8517 12 90 and the entries relating thereto, the following shall be substituted, namely:- "8517 13 00 - - Smartphones u 20% - 8517 14 00 - - Other telephones for cellular networks or for other wireless networks u 20% -"; (d) for sub-heading 8517 70, tariff items 8517 70 10 and 8517 70 90 and the entries relating thereto, the following shall be substituted, namely :- "- Parts: 8517 71 00 - - Aerials and aerial reflectors of all kinds; parts suitable for use therewith u 20% - 8517 79 - - Other:....
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...., the following entry shall be substituted, namely:- "SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR BASED TRANSDUCERS); PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS"; (b) for sub-heading 8541 40, tariff items 8541 40 11 to 8541 50 00 and the entries relating thereto, the following shall be substituted, namely:- "- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): 8541 41 00 - - Light-emitting diodes (LED) u free - 8541 42 00 - - Photovoltaic cells not assembled in modules or made up into panels u 20% - 8541 43 00 - - Photovoltaic cells assembled in modules or made up into panels u 20% - 8541 49 00 - - Other u 20% - - Other semiconductor devices: 8541 51 00 - - Semiconductor-based transducers u 20% - 8541 59 00 - - Other u 20% -"; (xvii) in heading 8....
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.... for the words "lamps or lighting fittings", the words "luminaires and lighting fittings and parts thereof" shall be substituted; (63) in Chapter 87,- (i) after Note 4, the following shall be inserted, namely:- "Sub-heading Note: 1. Sub-heading 8708 22 covers : (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705."; (ii) in heading 8701, for sub-heading 8701 20, tariff items 8701 20 10 and 8701 20 90 and the entries relating thereto, the following shall be substituted, namely:- "- Road tractors for semi-trailers: 8701 21 00 - - With only compression-ignition internal combustion piston engine (diesel or semi-diesel) u 10% - 8701 22 00 - - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion u 10% - 8701 23 00 - - With both spark-ignition internal combustion piston ....
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....ng thereto, the following shall be inserted, namely:- "8708 22 00 - - Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter kg. 15% -"; (vii) in heading 8711, in the entry in column (2),- (a) occurring against sub-heading 8711 10, the word "reciprocating" shall be omitted; (b) occurring against sub-heading 8711 20, the word "reciprocating" shall be omitted; (c) occurring against sub-heading 8711 30, the word "reciprocating" shall be omitted; (d) occurring against sub-heading 8711 40, the word "reciprocating" shall be omitted; (e) occurring against tariff item 8711 50 00, the word "reciprocating" shall be omitted; (64) in Chapter 88,- (i) for the Note, the following shall be substituted, namely:- 'Note: 1. For the purposes of this Chapter, the expression "unmanned aircraft" 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", ho....
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....; (65) in Chapter 89, in heading 8903, for tariff items 8903 10 00 to 8903 92 00, sub-heading 8903 99, tariff items 8903 99 10 and 8903 99 90 and the entries relating thereto, the following shall be substituted, namely :- "- Inflatable (including rigid hull inflatable) boats: 8903 11 00 - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg u 25% - 8903 12 00 - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg u 25% - 8903 19 00 - - Other u 25% - - 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% - - Oth....
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....he entry in column (2) occurring after tariff item 9030 20 00 and the entries relating thereto, for the word "power", the words and brackets "power (other than those for measuring or checking semiconductor wafers or devices)" shall be substituted; (b) for the 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 wor....
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.... - 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: 9405 11 00 - - Designed for use solely with light-emitting diode (LED) light sources u 25% - 94....
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....s 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 AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATR....
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....0, 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 10% - 9701 22 00 - - Mosaics u 10% - 9701 29 00 - - Other u 10% - - Other: 9701 91 00 - - Paintings, drawings and pastels u 10% - 9701 92 00 - - Mosaics u 10% - 9701 99 00 - - Other u 10% - (iv) for tariff item 9702 00 00 and the entries relating thereto, the following shall be substituted, namely:- "9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 9702 10 00 - Of an age exceeding 100 years u 10% - 9702 90 00 - Other u 10% -"; (v) for heading 9703, sub-heading 9703 00, tariff items 9703 00 10 to 9703 00 90 and the entries relating thereto, the follo....