TaxTMI 
TaxTMI 
Customs Tariff (Amendment) Act, 1978
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.... preferential area", the words "the produce or manufacture of such preferential area" shall be substituted; (b) in sub-section (2), for the words "the produce or manufacture of the United Kingdom or of any other preferential area", the words "the produce or manufacture of any preferential area" shall be substituted; (c) in sub-section (3), for the words "United Kingdom" means the United Kingdom of Great Britain and Northern Ireland and "other preferential area", the words '"preferential area"' shall be substituted. Amendment of section 7. 3. In section 7 of the principal Act, in sub-section (1), for the word, brackets and figure "column (6)", the word, brackets and figure "column (5)" shall be substituted. Amendment of the First Schedule. 4. The First Schedule to the principal Act shall be amended in the manner specified in the Schedule. THE SCHEDULE (See section 4) PART I In the First Schedule to the principal Act,- (A) in the Rules for the interpretation, - (i) in rule 3, for clause (c), the following clause shall be substituted, namely: -- "(c) When goods cannot be classified by reference to (a) or (b),....
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.... words "Chicory roots, fresh or dried, whole or cut, unroasted; locust beans" shall be substituted; (9) in Chapter 13, for the title, the title "Lacs; gums, resins and other vegetable saps and extracts" shall be substituted; (10) Heading No. 13.01 and the entries relating thereto shall be Omitted; (11) for Heading No. "13.02" in column (1), the Heading No. "13.01/02" shall be substituted; (12) in Chapter 14, in the title, the words "and carving" shall be omitted; (13) in Chapter 15,- (i) in Note 1, for item (b), the following item shall be substituted, namely :- "(b) cocoa butter (fat or oil) (Chapter 18);"; (ii) in Note 2, for the word "drugs", the word "dregs" shall be substituted; (14) in Heading No. 15.08/13, in column (2),- (i) for the words "animal or vegetable oils", the words animal or vegetable oils and fats" shall be substituted; (ii) the word "degras," shall be omitted; (iii) for the words "animal fats", the words "edible fats" shall be substituted; (15) in Heading No. 15.14/17, in column (2), after the words "not coloured;", the word "degras;" shall be in....
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.... (i) in Note 1, in the opening paragraph, for the words "Except where their context or these Notes otherwise require", the words "Except where the context or these Notes otherwise requires or require" shall be substituted; (ii) in Note 2, in item (a),- (a) in sub-item (xii), the word "and" occurring at the end shall be omitted; (b) after sub-item (xiii), the following sub-items shall be inserted, namely:- "(xiv) phosphides, carbides, hydrides, nitrides, azides, silicides and borides, whether or not chemically defined; (xv) phosphorus pentoxide and phosphoric acids; (xvi) red lead and orange lead; (xvii) polysulphides; (xviii) commercial ammonium carbonate containing ammonium carbamate; and (xix) commercial sodium and potassium silicates."; (iii) in Note 3,- (a) for item (a), the following item shall be substituted, namely :- " (a) sodium chloride and magnesium oxide, whether or not chemically pure, and other products falling within Section V;"; (b) in item (e), the words "of magnesium oxide or" shall be omitted; (c) in item (f), after the words "and pre....
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....apter 49)."; (iii) after Note 2, the following Note shall be inserted, namely:- "3. This Chapter also covers products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of 1 kilogram."; (30) for Heading No. "35.01/06" in column (1), the Heading No. "35.01/07" shall be substituted, and in Heading No. 35.01/07, as so amended, in column (2), for the words "glues not elsewhere specified or included"; the words "enzymes; prepared enzymes and glues not elsewhere specified or included" shall be substituted; (31) in Chapter 36, in Note 2, for the words, "Other combustible products" applies only to the following articles', the words The expression "articles of combustible materials" in this Chapter is to be taken to apply only to shall be substituted; (32) in Heading No. 36.01/08, in column (2),- (i) for the words "Explosives including detonators and blasting fuses", the words "Explosives including percussion and detonating caps; igniters; detonators; detonating and safety fuses" shall be substituted; (ii) for the words "other combustible products", the words "articles of comb....
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....cs of Chapters 50 to 57 are to be taken to include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding."; (39) in Heading No. 50.09/10, for Sub-heading No. (2) in column (2), the following Sub-heading shall be substituted, namely: - "(2) Fabrics, not elsewhere specified"; (40) in Heading No. 57.05/08, in column (2), the words "of hemp," shall be omitted; (41) in Heading No. 57.09/12, in column (2), the words "of hemp," shall be omitted; (42) in Chapter 59,- (i) Note 1 shall be lettered as paragraph (A) of that Note and after paragraph (A) as so lettered, the following paragraph shall be inserted, namely :- '(B) Throughout this Schedule, the term "felt" is to be taken to include fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.; (ii) in Note 4, in item (a), in sub-item (iv), for the words "felts, whether or not", the words "fabrics, whether or not felted," shall b....
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....nts present; (c) in this Section, the term "alloys" is to be taken to include sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds."; (51) in Heading No. 74.09/19, in column (2) for the words "Other articles of copper", the words "Other articles of copper including nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins of iron or steel with heads of copper" shall be substituted; (52) in Chapter 76, in Note 1, in item (c), for the figures and word "0.15 millimetre", the figures and word "0.20 millimetre" shall be substituted; (53) in Heading No. 81.01/04, in column (2), for the words "other based metals, wrought of unwrought", the words "other base Metals and cermets, wrought or unwrought" shall be substituted; (54) in Section XVI, in Note 1,- (i) in item (a), after the words "electrical appliances" the word "or for other industrial purposes" shall be inserted; (ii) in item (b), for the words "for industrial purposes" the words "for other industrial purposes" shall be substituted; (55) in Hedding No. 84.....
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....CERS" shall be substituted; (63) in Heading No. 90.07, in column (2), after the words "flash- light apparatus", the words and figures "and flash bulbs other than discharge lamps of Heading No. 85.18/27" shall be inserted; (64) in Heading No. 90.13, in column (2), after the words "this Chapter", the words "; lasers, other than laser diodes" shall be inserted; (65) in Chapter 92, in the title, for the words "sound recorders and reproducers; television image and sound recorders and reproducers, magnetic", the words "sound recorders or reproducers; television image and sound recorders or reproducers" shall be substituted; (66) in Heading No. 92.01/13, in column (2), for the words "recorders and reproducers, magnetic", the words "recorders or reproducers" shall be substituted; (67) in Chapter 95,- (i) for the word "NOTE", the word "NOTES" shall be substituted; (ii) the existing Note shall be numbered as Note 1, and in Note 1 as so numbered,- (a) item (b) shall be omitted; (b) items (c) to (ij) shall be relettered respectively as items (b) to (h); (c) item (k) shall be relettered as item (ij); ....
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....y :- "17.03 Molasses: (1) Not elsewhere specified : 60% .. .. (2) Flavoured or coloured 100% .. .."; (v) after Heading No. 27.14/16, the following Heading shall be inserted, namely: - "27. 17 Electric current Free .. .."; (vi) for Heading No. 32.01 and 32.02/03 the following heading shall be substituted, namely:- "32.01/03 Tanning extracts of vegetable origin tanning (tannic acids) and their derivatives, synthetic organic tanning substances and inorganic tanning substances; tanning preparations, whether or not containing natural tanning materials; Enzymatic preparations for pre-tanning (for example of enzymatic, pancreatic or bacterial origin); (1) Not elsewhere specified 60% .. .."; (2) Gambier 60% 50% .. (3) Mineral tanning and tanning, extracts of vegetable Origin other than gambier; 40% .. .."; (vii) for Heading No. 39.01/06, the following Heading shall be substituted, namely:- "29.01/06 Condensation, polycondensation and polyaddition products whether or not mod....