Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

THE FOURTH SCHEDULE

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uwonus pelamis) ; (c) occurring against tariff item 0302 55 00, the following entry shall be substituted, namely :- - - Alaska Pollock (Theragra chalcogramma) ; (iii) in heading 0303, for the entry in column (2), - (a) occurring after tariff item 0303 39 00 and the entries relating thereto, the following entry shall be substituted, namely :- - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99 : ; (b) occurring against tariff item 0303 43 00, the following entry shall be substituted, namely :- - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) ; (c) occurring against tariff item 0303 67 00, the following entry shall be substituted, namely :- - - Alaska Pollock (Theragra chalcogramma) ; (iv) in heading 0304, for the entry in column (2),- (a) occurring against tariff item 0304 75 00, 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 :- - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) ; (c) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... N 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 - - - - Flower shrimp (Penaeus semisulcatus) kg. 30% - 0309 90 19 - - - - Other kg. 30% - - - - Of crustaceans, frozen: 0309 90 21 - - - - Vannamei shrimp (Litopenaeus vannamei) kg. 30% - 0309 90 22 - - - - Indian white shrimp (Fenneropenaeus indicus) kg. 30% - 0309 90 23 - - - - Black ti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 following shall be substituted, namely: 0410 INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 0410 10 - Insects: 0410 10 10 - - - Fresh, chilled or frozen kg. 30% - 0410 10 20 - - - Salted, in brine, dried or smoked kg. 30% - 0410 10 90 - - - Other kg. 30% - 0410 90 - Other: 0410 90 10 - - - Of wild animals kg. 30% - 0410 90 20 - - - Turtle eggs and Salanganes nests ( birds nests ) kg. 30% - 0410 90 90 - - - Other kg. 30% - ; (4) in Chapter 7, - ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gainst 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, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008. ; (7) in Chapter 12, in heading 1211, after tariff item 1211 50 00 and the entries relating thereto, the following shall be inserted, namely :- 1211 60 00 - Bark of African cherry (Prunus africana) kg. 30% - ; (8) in Section III, for the Section heading, the following Section heading shall be substituted, namely:- ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES ; (9) in Chapter 15, - (i) for the Chapter heading, the following Chapter heading shall be substituted, nam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S 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, namely:- ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED ; (b) sub-heading 1518 00 and the entries relating thereto shall be omitted; (10) in Section IV, for the Section heading, the following Section heading shall be substituted, namely:- PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY ; (11) in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nvertebrates, 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 93 00, the following entry shall be substituted, namely:- - - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) ; (iii) in heading 2009, for the entry in column (2), - (a) occurring against the heading 2009, the following entry shall be substituted, namely:- FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER ; (b) occurring after tariff item 2009 19 00 and the entries relating thereto, the following entry shall be substituted, namely:- - Grapefruit juice; pomelo juice : ; (c) occurring after tariff item 2009 79 00 and the entries relating thereto, the following entry shall be substituted, namely:- - Juice of any other single fruit, nut or vegetable : ; (d) occurring against tariff item 2009 81 00, the following entry shall be substituted, namely:- - - Cranberry (Va .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ered as clauses (f), (g), (h), (ij) and (k); (iii) in heading 2518, - (a) in the entry in column (2) occurring against the heading 2518, the words DOLOMITE RAMMING MIX shall be omitted; (b) tariff item 2518 30 00 and the entries relating thereto shall be omitted; (20) in Chapter 27, in Sub-heading Note 5, for the words animal or vegetable fats , the words animal, vegetable or microbial fats shall be substituted; (21) in Section VI, after Note 3, the following Note shall be inserted, namely:- 4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827. ; (22) in Chapter 28, - (i) in heading 2844, for the tariff item 2844 40 00 and the entries relating thereto, the following shall be substituted, namely: - Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: 2844 41 00 - - Trit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb),1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) kg. 10% - 2903 47 00 - - 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3- pentafluoropropane (HFC-245ca) kg. 10% - 2903 48 00 - - 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) kg. 10% - 2903 49 00 - - Other kg. 10% - - Unsaturated fluorinated derivatives of acyclic hydrocarbons : 2903 51 - - 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz) kg. 10% - 2903 59 - - Other : 2903 59 10 - - - 1,1,3,3,3-pentafluoro-2-(trifluoromethyl)prop-1-ene [Perfluoroisobutene (PFIB)] kg. 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: 2903 71 00 - - Chlorodifluoromethane (HCFC-22) kg. 10% - 2903 72 00 - - Dichlorotrifluoroethane .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 31 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 90 - Other: - - - Organo-arsenic compounds: 2931 90 11 - - - - Methylarsonic acid and its salt kg. 10% - 2931 90 12 - - - - Cacodylic acid and its salt kg. 10% - 2931 90 13 - - - - p-Aminophenylarsonic acid and its salt kg. 10% - 2931 90 14 - - - - Amino-hydroxyphenylarsonic acids, their formyl and acetyl derivatives and their salts kg. 10% - 2931 90 15 - - - - Arsenobenzene and its derivatives kg. 10% - 2931 90 19 - - - - Other kg. 10% - 2931 90 20 - - - Organo-silicon compounds kg. 10% - 2931 90 30 - - - o-Iodosobenzoic acid kg. 10% - 2931 90 90 - - - Other kg. 10% - ; (vii) in heading 2932, after tariff item 2932 95 00 and the entries relating thereto, the following shall be inserted, namely :- 2932 96 00 - - Carbofuran (ISO) kg. 10% - ; (viii) in heading 2933, - (a) for tariff item 2933 33 00 and the entries relating .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... piperidine (ANPP) kg. 10% - 2933 37 00 - - N-Phenethyl-4-piperidone (NPP) kg. 10% - ; (b) tariff items 2933 39 20 and 2933 39 30 and the entries relating thereto shall be omitted; (ix) in heading 2934, after tariff item 2934 91 00 and the entries relating thereto, the following shall be inserted, namely :- 2934 92 00 - - Other fentanyls and their derivatives kg. 10% - ; (x) in heading 2936, for the entry in column (2) occurring against tariff item 2936 24 00, the following entry shall be substituted, namely :- - - D- or DL-Pantothenic acid (Vitamin B5) and its derivatives ; (xi) in heading 2939, - (a) for sub-headings and tariff items from 2939 30 00 to 2939 49 00 and the entries relating thereto, the following shall be substituted, namely :- 2939 30 00 - Caffeine and its salts kg. 10% 10% - Alkaloids of ephedra and their derivatives; salts thereof: 2939 41 00 - - Ephedrine and its salts kg. 10% 10% 2939 42 00 - - Pseudoephedrine (INN) and its salts kg. 10% 10% 2939 43 00 - - Cathine (INN) and its salts kg. 10% 10% 2939 44 00 - - Norephedrine and its salts kg. 10% - 2939 45 00 - - Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts kg. 10% 10% 2939 49 00 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... holera and typhoid kg. 10% 10% 3002 41 12 - - - - Hepatitis kg. 10% 10% 3002 41 13 - - - - Tetanus kg. 10% 10% 3002 41 14 - - - - Polio kg. 10% 10% 3002 41 15 - - - - Tuberculosis kg. 10% 10% 3002 41 16 - - - - Rabies kg. 10% 10% 3002 41 17 - - - - Japanese encephalitis kg. 10% 10% 3002 41 18 - - - - Whopping cough (pertussis) kg. 10% 10% 3002 41 19 - - - - Other kg. 10% 10% - - - Mixed vaccines for: 3002 41 21 - - - - Diphtheria, pertussis and tetanus (DPT) kg. 10% 10% 3002 41 22 - - - - Diphtheria and tetanus (DT) kg. 10% 10% 3002 41 23 - - - - Measles, mumps and rubella (MMR) kg. 10% 10% 3002 41 24 - - - - Typhoid-paratyphoid (TAB) kg. 10% 10% 3002 41 25 - - - - Typhoid- paratyphoid-cholera (TABC) kg. 10% 10% 3002 41 29 - - - - Other kg. 10% 10% 3002 42 00 - - Vaccines for veterinary medicine kg. 10% 10% 3002 49 - - Other 3002 49 10 - - - Cultures of micro-organisms (excluding yeast) kg. 10% 10% 3002 49 20 - - - Toxins kg. 10% 10% 3002 49 90 - - - Other kg. 10% 10% - Cell cultures, whether or not modified : 3002 51 00 - - Cell therapy products kg. 10% 10% 3002 59 00 - - Other kg. 10% 10% 3002 90 - Other: 3002 90 10 - - - Human blood kg. 10% 10% 3002 90 20 - - - Animal blood prep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... clause (b), the following clause shall be inserted, namely :- (c) products of heading 2404; ; (B) the existing clauses (c), (d) and (e) shall respectively be re-lettered as clauses (d), (e), and (f); (ii) in Note 4, for clause (a), the following clause shall be substituted, namely :- (a) individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Y REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT UP IN THE FORM OF KITS, OTHER THAN THOSE OF HEADING 3006; CERTIFIED REFERENCE MATERIALS - Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not 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, namely :- 3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of acyclic hydrocarbons (HFOs) kg. 10% - 3827 63 00 - - Other, not included in the subheadings above, containing 40 % or more by mass of pentafluoroethane (HFC-125) kg. 10% - 3827 64 00 -- Other, not included in the subheadings 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 subheadings 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 subheadings above, containing substances of subheadings 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 , th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll 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 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 cross-sectional 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and trimmings of plywood of which not exceeding 5cm m 3 10% - 4412 91 90 - - - Other m 3 10% - 4412 92 - - Other, with at least one outer ply of non-coniferous wood: 4412 92 10 - - - Decorative plywood m 3 10% - 4412 92 20 - - - Tea chest panel or shooks, packed in sets m 3 10% - 4412 92 30 - - - Marine and aircraft plywood m 3 10% - 4412 92 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m 3 10% - 4412 92 90 - - - Other m 3 10% - 4412 99 - - Other, with both outer plies of coniferous wood: 4412 99 10 - - - Decorative plywood m 3 10% - 4412 99 20 - - - Tea chest panel or shooks, packed in sets m 3 10% - 4412 99 30 - - - Marine and aircraft plywood m 3 10% - 4412 99 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m 3 10% - 4412 99 90 - - - Other m 3 10% - ; (viii) for tariff item 4414 00 00 and the entries relating thereto, the following shall be substituted, namely: - 4414 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS 4414 10 00 - Of tropical wood kg. 10% 4414 90 00 - Other kg. 10% - ; (ix) in heading 4418, - (a) for tariff item 4418 10 00, sub-heading 4418 20 and tariff items 4418 20 10 to 4418 20 90 and the entri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... more than 150 g/ m 2 : ; (b) for the words, figures and letters For papers or paperboard weighing more than 150 g/ m 2 : , the following shall be substituted, namely: (B) For paper or paperboard weighing more than 150 g/ m 2 : ; (c) for the brackets and words (including tea-bag paper) or felt paper of paperboard, occurring at the end, the brackets and words (including teabag paper) or felt paper or paperboard shall be substituted; (iv) in Note 12, for the word incidental , the word subsidiary shall be substituted; (37) in Chapter 49, in heading 4905, for tariff items 4905 10 00 and 4905 91 00, sub-heading 4905 99, tariff items 4905 99 10 and 4905 99 90 and the entries relating thereto, the following shall be substituted, namely: - 4905 20 00 - In book form kg. Free - 4905 90 - Other: 4905 90 10 - - - Geographical, hydrological, astronomical maps or charts Kg. Free - 4905 90 20 - - - Globe kg. Free - 4905 90 90 - - - Other 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 fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and other floor coverings, of cotton, other than durries m 2 25% - 5703 90 20 - - - Carpets and floor coverings of coir m 2 25% - 5703 90 90 - - - Other m 2 25% - ; (42) in Chapter 58, for heading 5802, tariff item 5802 11 00, sub-heading 5802 19, tariff items 5802 19 10 to 5802 19 90 and the entries relating thereto, the following shall be 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 ₹ 60 per sq. meter, whichever is higher - 5802 10 30 - - - Piece dyed m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 40 - - - Yarn dyed m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 50 - - - Printed m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 60 - - - Of Handloom m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 90 - - - Other m 2 25% or ₹ 60 per sq. meter, whichever is higher - ; (43) in Chapter 59, - (i) after Note 2, the following .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing 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, CARCOATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6203 6201 20 - Of wool or fine animal hair : 6201 20 10 - - - Overcoats, raincoats, car-c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... olumn (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 TEMPORARY CANOPIES AND SIMILAR ARTICLES); SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS ; (b) occurring after tariff item 6306 19 90, the following entry shall be substituted, namely: - - Tents (including temporary canopies and similar articles) : ; (47) in Chapter 68, - (i) in Note 1, in clause (k), for the words lamps and lighting fittings , the words luminaires and lighting fittings shall be substituted; (ii) in heading 6802, for words largest surface area , the words largest face shall be substituted; (iii) in heading 6812, sub-heading 6812 92, tariff items 6812 92 11 to 6812 93 00 and the entries relating thereto shall be omitted; (iv) in heading 6815, - (a) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r vehicles of Chapters 86 to 88; (e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88; ; (ii) the existing clauses (d), (e), (f) and (g) shall respectively be re-lettered as (f), (g), (h) and (ij), and in clause (g) as so re-lettered, for the words, lamps or lighting fittings , the words Luminaires and lighting fittings shall be substituted; (b) in heading 7001, - (i) for the entry in column (2) occurring against heading 7001, the following shall be substituted, namely: - CULLET AND OTHER WASTE AND SCRAP OF GLASS, EXCLUDING GLASS FROM CATHODE RAY TUBES OR OTHER ACTIVATED GLASS OF HEADING 8549; GLASS IN THE MASS ; (ii) for the entry in column (2) occurring against sub-heading 7001 00, the following shall be substituted, namely: - - Cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 8549; glass in the mass ; (c) in heading 7011, in the entries in column (2) occurring against the heading 7011, for the words ELECTRIC LAMPS , the words ELECTRIC LAMPS AND LIGHT SOURCES shall be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rticles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021); ; (iii) in Note 7, for the words Interpretative Rules , the words General Interpretative Rules shall be substituted; (iv) in Note 8, for clause (a), the following clause shall be substituted, namely: - (a) Waste and scrap: (i) all metal waste and scrap; (ii) metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. ; (v) after Note 8, the following Note shall be inserted, namely: - 9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their 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 opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triang .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width; - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangularor regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (iv) heading 8107, tariff items 8107 20 00 and 8107 30 00, sub-heading 8107 90, tariff items 8107 90 10 and 8107 90 90 and the entries relating thereto shall be omitted; (v) for heading 8109, tariff items 8109 20 00 to 8109 90 00 and the entries relating thereto, the following shall be substituted, namely: - - Unwrought zirconium; powders : 8109 21 00 - - Containing less than 1 part hafnium to 500 parts zirconium by weight kg. 10% - 8109 29 00 - - Other kg. 10% - - Waste and scrap: 8109 31 00 - - Containing less than 1 part hafnium to 500 parts zirconium by weight kg. 10% - 8109 39 00 - - Other kg. 10% - - Other: 8109 91 00 - - Containing less than 1 part hafnium to 500 parts zirconium by weight kg. 10% - 8109 99 00 - - Other kg. 10% - ; (vi) in heading 8112, - (a) for the entry in column (2) occurring against 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 - - Unw .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eading 8486, as the case may be, and not the latter group. (A) Heading 8419 does not, however, cover (i) germination plant, incubators or brooders (heading 8436); (ii) grain dampening machines (heading 8437); (iii) diffusing apparatus for sugar juice extraction (heading 8438); (iv) machinery 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 respecti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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-TO-LENGTH 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, straigh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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; (b) occurring against tariff item 8486 40 00, for the word, figure, brackets and letter Note 9 (C) , the word, figures, brackets and letter Note 11 (C) shall be substituted; (61) in Chapter 85,- (i) after Note 4, the following Note shall be inserted, namely: - 5. For the purposes of heading 8517, the term smartphones means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems. ; (ii) the existing Note 5 shall be re-numbered as Note 6 thereof, and after Note 6 as so renumbered, the following Note shall be inserted, namely: - 7. For the purposes of heading 8524, flat panel displ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umbered, - (A) for the clause (a), the following clause shall be substituted, namely : - (a) (i) Semiconductor devices are semiconductor devices, the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions. Semiconductor-based transducers are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action. All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function. The following expressions mean, (1) Semiconductor-based means built or manufactured on a semiconductor substra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of providing power supply or power control; (B) in clause (b), in sub-clause (iv), in sub-paragraph (3), for item (a), the following item shall be substituted, namely:- (a) Silicon-based sensors consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. Physical or chemical phenomena relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. ; (vi) for Sub-heading Note, the following Sub-heading Notes shall be substituted, namely:- Sub-heading Notes : 1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics: - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per secon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entries relating thereto, the following shall be substituted, namely : - - Other furnaces and ovens : 8514 31 00 - - Electron beam furnaces u 7.5% - 8514 32 00 - - Plasma and vacuum arc furnaces u 7.5% - 8514 39 00 - - Other u 7.5% - ; (x) in heading 8517, - (a) in the entry in column (2) occurring against the heading 8517, for the words including TELEPHONES , the words including SMARTPHONES AND OTHER TELEPHONES shall be substituted; (b) in the entry in column (2) occurring after the heading 8517 and the entry relating thereto, for the words including telephones , the 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 : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 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 8543, after tariff item 8543 30 00 and the entries relating thereto, the following shall be inserted , namely :- 8543 40 00 - Electronic cigarettes and similar personal electric vaporising devices u 7.5% - ; (xviii) 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 part .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 701, 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 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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) heading 8803, tariff items 8803 10 00 to 8803 90 00 and the entries relating thereto shall be omitted; (iv) after tariff item 8805 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chapter 90, - (i) in Note 1, for clause (f), the following clause shall be substituted, namely : (f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 9021; ; (ii) in heading 9006, - (a) tariff items 9006 51 00 and 9006 52 00, and the entries relating thereto shall be omitted; (b) for the entry in column (2) occurring against sub-heading 9006 53, the following entry shall be substituted, namely:- - - For roll film of a width of 35 mm: ; (iii) in heading 9013, - (a) for the entry in column (2) occurring against heading 9013, the following entry shall be substituted, namely: - LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER ; (b) for sub-heading 9013 80, tariff items 9013 80 10 and 9013 80 90, sub-heading 9013 90 and tariff items 9013 90 10 and 9013 90 90, the following shall be substituted, namely: - 9013 80 00 - Other devices, appliances and instrument u 7.5% - 9013 90 00 - Par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... words luminaires and lighting fittings shall be substituted; (b) for the words electric garlands , the words lighting strings shall be substituted; (iii) for Note 4, the following Note shall be substituted, namely :- 4. For the purposes of heading 9406, the expression prefabricated buildings means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include modular building units of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings. ; (iv) in heading 9401, - (a) for tariff items 9401 30 00 and 9401 40 00 and the entries relating thereto, the following shall be substituted, namely :- - Swivel seats with variable height adjustment : 9401 31 00 - - Of wood u 25% - 9401 39 00 - - Other u 25% - - Seats other than garden seats or camping equipment, convertible into beds : 9401 41 00 - - Of wood u 25% - 9401 49 00 - - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sources u 25% - 9405 49 00 - - Other u 25% - 9405 50 00 - Non-electrical luminaires and lighting fittings u 25% - - Illuminated signs, illuminated name-plates and the like : 9405 61 00 - - Designed for use solely with light-emitting diode (LED) light sources u 25% - 9405 69 00 - - Other u 25% - ; (viii) in heading 9406, after tariff item 9406 10 90 and the entries relating thereto, the following shall be inserted, namely :- 9406 20 00 - Modular building units, of steel u 10% - ; (69) in Chapter 95, - (i) in Note 1, - (A) after clause (o), the following clause shall be inserted, namely :- (p) unmanned aircraft (heading 8806); ; (B) the existing clauses (p), (q), (r), (s), (t), (u), (v) and (w) shall respectively be relettered as clauses (q), (r), (s), (t), (u), (v), (w) and (x); (b) after Note 5, the following Note shall be inserted, namely :- 6. For the purposes of heading 9508 : (a) The expression amusement park rides means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (iii) for heading 9617, sub-heading 9617 00, tariff item 9617 00 11 and the entries relating thereto, the following shall be substituted, namely :- 9617 VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE; PARTS THEREOF OTHER THAN GLASS INNERS 9617 00 - Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners: - - - Vacuum flasks and other vacuum vessels, complete: 9617 00 11 - - - - Vacuum flasks having a capacity not exceeding 0.75 l kg. 20% - ; (iv) for heading 9619, sub-heading 9619 00 and the entries relating thereto, the following shall be substituted, namely :- 9619 SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES, OF ANY MATERIAL 9619 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- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates