SCHEDULE 1 – IMPORT POLICY

Explanatory Note for Row and Column Description of this Schedule

1. The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only.

2. In an eight digit EXIM Code, the first two digits represent the Chapter, followed by two digit for the Heading, two digits for Sub-heading and another two digit developed in India under the common classification system for the Item.

3. In this Schedule, the meanings of Heading, Sub-heading and Items are as under:

a. “Heading”, in respect of goods, means a description in list of this Schedule accompanied by a four-digit number and includes all sub-headings of items the first four-digits of which correspond to that number;

b. “Sub-heading”, in respect of goods, means a description in the list of this Schedule accompanied by a six-digit number and includes all items the first six-digits of which correspond to that number;

c. “Item Description” means a description of goods in the list of this Schedule accompanying eight digit EXIM Code as given in the Column 2.

4. Each Chapter contains number of rows and each row is divided into four columns.

5. The column name and their descriptions are given in the table below: