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Home Acts & Rules Bill Bills FINANCE BILL, 2021 Chapters List Schedules Sch SCHEDULES This
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SCH-04 - THE FOURTH SCHEDULE - FINANCE BILL, 2021

FINANCE BILL, 2021
Schedules Sch
SCHEDULES
  • Contents

THE FOURTH SCHEDULE

[See section 95 (iii)]

In the First Schedule to the Customs Tariff Act, -

Tariff Item

Description of goods

Unit

Rate of duty

     

Standard

Preferential

(1)

(2)

(3)

(4)

(5)

(1) in Chapter 2, in the Note-

(i) after clause (a), the following clause shall be inserted, namely :-

“(b) edible, non-living insects (heading 0410);”;

(ii) the existing clauses (b) and (c) shall respectively be re-lettered as clauses (c) and (d);

(2) in Chapter 3, -

(i) after Note 2, the following Note shall be inserted, namely :-

“3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).”;

(ii) in heading 0302, for the entry in column (2), -

(a) occurring after tariff item 0302 29 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 0302 91 to 0302 99 :”;

(b) occurring against tariff item 0302 33 00, the following entry shall be substituted, namely :-

“- - Skipjack tuna (stripe-bellied bonito) (Katsuwonus 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) occurring against tariff item 0304 94 00, the following entry shall be substituted, namely :-

“- - Alaska Pollock (Theragra chalcogramma)”;

(d) occurring against tariff item 0304 95 00, the following entry shall be substituted, namely :-

“- - Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma)”;

(v) in heading 0305, -

(a) for the entry in column (2) occurring against the heading 0305, the following entry shall be substituted, namely :-

“FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS”;

(b) tariff item 0305 10 00 and the entries relating thereto shall be omitted;

(vi) in heading 0306, for the entry in column (2),-

(a) occurring against the heading 0306, the following entry shall be substituted, namely :-

“CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE”;

(b) occurring against tariff item 0306 19 00, the following entry shall be substituted, namely :-

“- - Other”;

(c) occurring against tariff item 0306 39 00, the following entry shall be substituted, namely :-

“- - Other”;

(d) occurring against tariff item 0306 99 00, the following entry shall be substituted, namely :-

“- - Other”;

(vii) in heading 0307, for the entry in column (2), -

(a) occurring against the heading 0307, the following entry shall be substituted, namely :-

“MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS”;

(b) occurring after tariff item 0307 19 00 and the entries relating thereto, the following entry shall be substituted, namely :-

“- Scallops and other molluscs of the family Pectinidae :”;

(c) occurring after tariff item 0307 88 00 and the entries relating thereto, the following entry shall be substituted, namely :-

“- Other”;

(viii) in the heading 0308, for the entry in column (2) occurring against the heading 0308, the following entry shall be substituted, namely :-

“AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS”;

(ix) after tariff item 0308 90 00 and the entries relating thereto, the following shall be inserted, namely :-

“0309

 

FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION

     

0309 10

-

Of fish:

     

0309 10 10

- - -

Fresh or chilled

kg.

30%

-

0309 10 20

- - -

Frozen

kg.

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 tiger shrimp (Penaeus monodon)

kg.

30%

-

0309 90 24

- - - -

Flower shrimp (Penaeus semisulcatus)

kg.

30%

-

0309 90 29

- - - -

Other

kg.

30%

-

 

- - -

Of crustaceans, salted, in brine, dried or smoked:

     

0309 90 31

- - - -

Vannamei shrimp (Litopenaeus vannamei)

kg.

30%

-

0309 90 32

- - - -

Indian white shrimp (Fenneropenaeus indicus)

kg.

30%

-

0309 90 33

- - - -

Black tiger shrimp (Penaeus monodon)

kg.

30%

-

0309 90 34

- - - -

Flower shrimp (Penaeus semisulcatus)

kg.

30%

-

0309 90 39

- - - -

Other

kg.

30%

-

0309 90 40

- - -

Of crustaceans, other

kg.

30%

-

0309 90 50

- - -

Of molluscs, fresh or chilled

kg.

30%

-

0309 90 60

- - -

Of molluscs, frozen

kg.

30%

-

0309 90 70

- - -

Of molluscs, salted, in brine, dried or smoked

kg.

30%

-

0309 90 80

- - -

Of molluscs, other

kg.

30%

-

0309 90 90

- - -

Other

kg.

30%

-”;

(3) in Chapter 4, -

(i) after Note 1, the following Note shall be inserted, namely :-

“2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.”;

(ii) the existing Notes 2 and 3 shall respectively be re-numbered as Notes 3 and 4;

(iii) for existing Note 4, the following Notes shall be substituted, namely:––

“5. This Chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702);

(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or

(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

6. For the purposes of heading 0410, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals 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 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, -

(i) after Note 4, the following Note shall be inserted, namely :-

“5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.”;

(ii) in heading 0704, for the entry in column (2) occurring against tariff item 0704 10 00, the following entry shall be substituted, namely :-

“- Cauliflowers and broccoli”;

(iii) in heading 0709, after tariff item 0709 51 00 and the entries relating thereto, the following shall be inserted, namely:––

“0709 52 00

- -

Mushrooms of the genus Boletus

kg.

30%

20%

0709 53 00

- -

Mushrooms of the genus Cantharellus

kg.

30%

20%

0709 54 00

- -

Shiitake (Lentinus edodes)

kg.

30%

20%

0709 55 00

- -

Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)

kg.

30%

20%

0709 56 00

- -

Truffles (Tuber spp.)

kg.

30%

20%”;

(iv) in heading 0711, for the entry in column (2) occurring against the heading 0711, the following entry shall be substituted, namely:-

“VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION”;

(v) in heading 0712, after tariff item 0712 33 00 and the entries relating thereto, the following shall be inserted, namely:––

“0712 34 00

- -

Shiitake (Lentinus edodes)

kg.

30%

20%”;

(5) in Chapter 8, -

(i) after Note 3, the following Note shall be inserted, namely :-

“4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable 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, 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, namely:-

“Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes”;

(ii) for Sub-heading Note, the following Sub-heading Notes shall be substituted, namely:-

“Sub-heading Notes:

1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of sub-headings 1514 11 and 1514 19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.”;

(iii) in heading 1509, for the tariff item 1509 10 00 and the entries relating thereto, the following shall be substituted, namely:––

“1509 20 00

-

Extra virgin olive oil

kg.

45%

35%

1509 30 00

-

Virgin olive oil

kg.

45%

35%

1509 40 00

-

Other virgin olive oils

kg.

45%

35%”;

(iv) for heading 1510, sub-heading 1510 00, tariff items 1510 00 10 to 1510 00 99 and the entries relating thereto, the following shall be substituted, namely:––

“1510

 

OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509

 

 

 

1510 10 00

-

Crude olive pomace oil

kg.

45%

35%

1510 90

-

Other:

     

1510 90 10

- - -

Refined olive pomace oil

kg.

45%

35%

1510 90 90

- - -

Other

kg.

45%

35%”;

(v) in heading 1515, ––

(a) in the entry in column (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, 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 Chapter 16, -

(i) for the Chapter heading, the following Chapter heading shall be substituted, namely:-

“Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insects”;

(ii) for Note 1, the following Note shall be substituted, namely:-

“1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.”;

(iii) in Note 2, for the words “blood, fish”, the words “blood, insects, fish” shall be substituted;

(iv) in Sub-heading Note 1,–

(a) for the words “preparations of meat, meat offal or blood”, the words “preparations of meat, meat offal, blood or insects” shall be substituted;

(b) for the words “visible pieces of meat or meat offal”, the words “visible pieces of meat or meat offal or insects” shall be substituted;

(v) for the entry in column (2) occurring against tariff item 1601 00 00, the following entry shall be substituted, namely:-

“sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products”;

(vi) in heading 1602, for the entry in column (2) occurring against the heading 1602, the following entry shall be substituted, namely:-

“OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS”;

(vii) in heading 1604, for the entry in column (2) occurring against sub-heading 1604 14, the following 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 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 (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice”;

(15) in Chapter 21, in Note 1, -

(A) after clause (e), the following clause shall be inserted, namely:-

“(f) products of heading 2404;”;

(B) the existing clauses (f) and (g) shall respectively be re-lettered as clauses (g) and (h);

(16) in Chapter 22, in heading 2202, in the entry in column (2) occurring against the heading 2202, for the words “INCLUDING FRUIT OR”, the words “INCLUDING FRUIT, NUT OR” shall be substituted;

(17) in Chapter 23, in heading 2306, in the entry in column (2) occurring against the heading 2306, for the words “VEGETABLE FATS”, the words “VEGETABLE OR MICROBIAL FATS” shall be substituted;

(18) in Chapter 24, -

(i) for the Chapter heading, the following Chapter heading shall be substituted, namely:-

“Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body”;

(ii) for the Note, the following Notes shall be substituted, namely:-

“Notes:

1. This Chapter does not cover medicinal cigarettes (Chapter 30);

2. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.

3. For the purposes of heading 2404, the expression “inhalation without combustion” 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%

-

 

-

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);

(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

- -

Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds

kg.

10%

-

2844 42 00

- -

Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium- 243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium- 230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds

kg.

10%

-

2844 43 00

- -

Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds

kg.

10%

-

2844 44 00

- -

Radioactive residues

kg.

10%

-”;

(ii) in heading 2845, after tariff item 2845 10 00 and the entries relating thereto, the following shall be inserted, namely:––

“2845 20 00

-

Boron enriched in boron-10 and its compounds

kg.

10%

-

2845 30 00

-

Lithium enriched in lithium-6 and its compounds

kg.

10%

-

2845 40 00

-

Helium-3

kg.

10%

-”;

(23) in Chapter 29, -

(i) in Note 1, in clause (g), after the words “odoriferous 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 (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134)

kg.

10%

-

2903 46 00

- -

1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 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

- -

Dichlorotrifluoroethanes (HCFC-123)

kg.

10%

-

2903 73 00

- -

Dichlorofluoroethanes (HCFC-141, 141b)

kg.

10%

-

2903 74 00

- -

Chlorodifluoroethanes (HCFC-142, 142b)

kg.

10%

-

2903 75 00

- -

Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb)

kg.

10%

-

2903 76

- -

Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402):

     

2903 76 10

- - -

Bromochlorodifluoromethane (Halon-1211)

kg.

10%

-

2903 76 20

- - -

Bromotrifluoromethane (Halon-1301)

kg.

10%

-

2903 76 30

- - -

Dibromotetrafluoroethanes (Halon-2402)

kg.

10%

-”;

(iv) in heading 2909, in the entry in column (2) occurring against the heading 2909, for the words “ETHER PEROXIDES”, the words “ETHER PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES” shall be substituted;

(v) in heading 2930, -

(a) after the entry in column (2) occurring against 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%

-

2931 46 00

- -

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide

kg.

10%

-

2931 47 00

- -

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate

kg.

10%

-

2931 48 00

- -

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5] undecane 3,9-dioxide

kg.

10%

-

2931 49

- -

Other:

     

2931 49 10

- - -

Sodium 3-(trihydroxysilyl) propyl methylphosphonate

kg.

10%

-

2931 49 20

- - -

Bis[(5-ethy1-2-methy1-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl] methylphosphonate

kg.

10%

-

2931 49 90

- - -

Other

kg.

10%

-

 

-

Halogenated organo-phosphorous derivatives:

     

2931 51 00

- -

Methylphosphonic dichloride

kg.

10%

-

2931 52 00

- -

Propylphosphonic dichloride

kg.

10%

-

2931 53 00

- -

O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate

kg.

10%

-

2931 54 00

- -

Trichlorfon (ISO)

kg.

10%

-

2931 59 00

- -

Other

kg.

10%

-

2931 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 thereto, the following shall be inserted, namely :-

“2933 33

- -

Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and 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

kg.

10%

-

2933 33 24

- - - -

Pentazocine (INN) and its salt

kg.

10%

-

2933 33 25

- - - -

Pethidine (INN) and its salt

kg.

10%

-

2933 33 26

- - - -

Pethidine (INN) intermediate A and its salt

kg.

10%

-

2933 33 27

- - - -

Phencyclidine (INN) (PCP) and its salt

kg.

10%

-

2933 33 28

- - - -

Phenoperidine (INN) and its salt

kg.

10%

-

 

- - -

Pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof:

     

2933 33 31

- - - -

Pipradrol (INN) and its salt

kg.

10%

-

2933 33 32

- - - -

Piritramide (INN) and its salt

kg.

10%

-

2933 33 33

- - - -

Propiram (INN) and its salt

kg.

10%

-

2933 33 34

- - - -

Remifentanil (INN) and its salt

kg.

10%

-

2933 33 35

- - - -

Trimeperidine (INN) and its salt

kg.

10%

-

2933 34 00

- -

Other fentanyls and their derivatives

kg.

10%

-

2933 35 00

- -

3-Quinuclidinol

kg.

10%

-

2933 36 00

- -

4-Anilino-N-phenethylpiperidine (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

- -

Other

kg.

10%

10%”;

(b) for tariff items 2939 69 00 and 2939 71 00, sub-heading 2939 79, tariff items 2939 79 10 and 2939 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 the clause (b), the following clause shall be substituted, namely :-

“(b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404);”;

(B) in clause (g), the word “or” shall be omitted;

(C) in clause (h), for the brackets, word and figures “(heading 3502).”, the brackets, words and figures“(heading 3502); or” shall be substituted;

(D) after clause (h), the following clause shall be inserted, namely :-

“(ij) diagnostic reagents of heading 3822.”;

(ii) in Note 4, for clause (e), the following clause shall be substituted, namely :-

“(e) placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;”;

(iii) in heading 3002, -

(a) in the entry in column (2) occurring against the heading 3002, for the words “SIMILAR PRODUCTS”, the words “ETHER SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED” shall be substituted;

(b) tariff item 3002 11 00 and the entries relating thereto shall be omitted;

(c) for sub-heading 3002 13, tariff item 3002 13 10, sub-heading 3002 14, tariff items 3002 14 10 to 3002 19 00, sub-heading 3002 20, tariff items 3002 20 11 to 3002 30 00, sub-heading 3002 90, tariff items 3002 90 10 to 3002 90 90 and the entries relating thereto, the following shall be substituted, namely :-

“3002 13 00

- -

Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale

kg.

10%

10%

3002 14 00

- -

Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale

kg.

10%

10%

3002 15 00

- -

Immunological products, put up in measured doses or in forms or packings for retail sale

kg.

10%

10%

 

-

Vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products:

     

3002 41

- -

Vaccines for human medicine:

     
 

- - -

Single vaccines for:

     

3002 41 11

- - - -

Cholera 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 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 of a kind used as mould release preparations (heading 1517);”;

(ii) in heading 3402, for the entry in column (2) occurring after heading 3402 and the entry relating thereto, sub-heading 3402 11, tariff items 3402 11 10 to 3402 19 00, subheading 3402 20, tariff items 3402 20 10 to 3402 20 90 and the entries relating thereto, the following shall be substituted, namely :-

 

“-

Anionic organic surface active agents, whether or not put up for retail sale :

     

3402 31 00

- -

Linear alkylbenzene sulphonic acids and their salts

kg.

10%

10%

3402 39 00

- -

Other

kg.

10%

10%

 

-

Other organic surface active agents, whether or not put up for retail sale:

     

3402 41 00

- -

Cationic

kg.

10%

10%

3402 42 00

- -

Non-ionic

kg.

10%

10%

3402 49 00

- -

Other

kg.

10%

10%

3402 50 00

-

Preparations put up for retail sale

kg.

10%

-”;

(27) in Chapter 36, for heading 3603, sub-heading 3603 00, tariff items 3603 00 11 to 3603 00 59 and the entries relating thereto, the following shall be substituted, namely :-

“3603

 

SAFETY FUSES; DETONATING CORDS; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS

 

 

 

3603 10 00

-

Safety fuses

kg.

10%

-

3603 20 00

-

Detonating cords

kg.

10%

-

3603 30 00

-

Percussion caps

kg.

10%

-

3603 40 00

-

Detonating caps

kg.

10%

-

3603 50 00

-

Igniters

kg.

10%

-

3603 60 00

-

Electric detonators

kg.

10%

-”;

(28) in Chapter 37, in Note 2, for the words “photosensitive surfaces”, the words “photosensitive, including thermosensitive, surfaces” shall be substituted;

(29) in Chapter 38, -

(i) in Note 1, -

(A) after 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-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- trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).”;

(v) for Sub-heading Note 3, the following Sub-heading Note shall be substituted, namely:-

“3. Sub-headings 3824 81 to 3824 89 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.

Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula : CxH(2xy+ 2)Cly, where x=10 - 13 and y= 1 – 13.”;

(vi) for the entry in column (2) occurring against tariff item 3816 00 00, the following entry shall be substituted, namely :-

“refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801”;

(vii) for heading 3822, sub-heading 3822 00, tariff items 3822 00 11 to 3822 00 90 and the entries relating thereto, the following shall be substituted, namely :-

“3822

 

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, 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 :-

“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

     
 

-

Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1- trichloroethane (methyl chloroform):

     

3827 11 00

- -

Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

kg.

10%

-

3827 12 00

- -

Containing hydrobromofluorocarbons (HBFCs)

kg.

10%

-

3827 13 00

- -

Containing carbon tetrachloride

kg.

10%

-

3827 14 00

- -

Containing 1,1,1-trichloroethane (methyl chloroform)

kg.

10%

-

3827 20 00

-

Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402)

kg.

10%

-

 

-

Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):

     

3827 31 00

- -

Containing substances of subheadings 2903.41 to 2903.48

kg.

10%

-

3827 32 00

- -

Other, containing substances of subheadings 2903.71 to 2903.75

kg.

10%

-

3827 39 00

- -

Other

kg.

10%

-

3827 40 00

-

Containing methyl bromide (bromomethane) or bromochloromethane

kg.

10%

-

 

-

Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):

     

3827 51 00

- -

Containing trifluoromethane (HFC-23)

kg.

10%

-

3827 59 00

- -

Other

kg.

10%

-

 

-

Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) :

     

3827 61 00

- -

Containing 15 % or more by mass of 1,1,1-trifluoroethane (HFC-143a)

kg.

10%

-

3827 62 00

- -

Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)

kg.

10%

-

3827 63 00

- -

Other, not included in the 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”, 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: -

 

“ -

Other polyethers:

     

3907 21 00

- -

Bis (polyoxyethylene) methylphosphonate

kg.

10%

-

3907 29

- -

Other:

     

3907 29 10

- - -

Poly (ether alcohols)

kg.

10%

-

3907 29 90

- - -

Other

kg.

10%

-”;

(iii) in heading 3911, after tariff item 3911 10 90 and the entries relating thereto, the following shall be inserted, namely:-

“3911 20 00

-

Poly (1,3-phenylene methylphosphonate)

kg.

10%

-”;

(32) in Chapter 40, in heading 4015, for tariff items 4015 11 00 and the entries relating thereto, the following shall be substituted, namely: -

“4015 12 00

- -

Of a kind used for medical, surgical, dental or veterinary purposes

pa

10%

-”;

(33) in Chapter 42, in Note 2, in clause (k), for the words “lamps and lighting fittings”, the words “luminaires and lighting fittings” shall be substituted;

(34) in Chapter 44, -

(i) in Note 1, in clause (o), for the words “lamps and lighting fittings”, the words “luminaires and lighting fittings” shall be substituted;

(ii) after Sub-heading Note 1, the following Sub-heading Notes shall be inserted, namely: -

‘2. For the purposes of sub-heading 4401 32, the expression “wood briquettes” means by products such as cutter shavings, saw dust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.”;

3. For the purposes of sub-heading 4407 13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.

4. For the purposes of sub-heading 4407 14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.’;

(iii) in heading 4401, -

(a) in the entry in column (2) occurring after the tariff item 4401 22 00, for the words “agglomerated, in logs”, the words “agglomerated in logs” shall be substituted;

(b) after tariff item 4401 31 00 and the entries relating thereto, the following shall be inserted, namely: -

“4401 32 00

- -

Wood briquettes

mt

5%

-”;

(c) for the tariff item 4401 40 00 and the entries relating thereto, the following shall be substituted, namely: -

 

“-

Sawdust and wood waste and scrap, not agglomerated:

     

4401 41 00

- -

Sawdust

mt

5%

-

4401 49 00

- -

Other

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 the smallest cross-sectional dimension is 15 cm or more:”;

(d) for sub-heading 4403 49, tariff items 4403 49 10 and 4403 49 90 and the entries relating thereto, the following shall be substituted, namely: -

“4403 42 00

- -

Teak

m3

5%

-

4403 49 00

- -

Other

m3

5%

-”;

(e) for the entry in column (2) occurring against tariff item 4403 93 00, the following entry shall be substituted, namely: -

“ - - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more”;

(f) for the entry in column (2) occurring against tariff item 4403 95 00, the following entry shall be substituted, namely: -

“- - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more”;

(vi) in heading 4407, -

(a) after the tariff item 4407 12 00 and the entries relating thereto, the following shall be inserted, namely: -

“4407 13 00

- -

Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))

m3

10%

-

4407 14 00

- -

Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))

m3

10%

-”;

(b) after the tariff item 4407 22 00 and the entries relating thereto, the following shall be inserted, namely: -

“4407 23 00

- -

Teak

m3

10%

-”;

(c) for sub-heading 4407 29, tariff items 4407 29 10 and 4407 29 90 and the entries relating thereto, the following shall be substituted, namely: -

“4407 29 00

- -

Other

m3

10%

-”;

(vii) in heading 4412, for the tariff items 4412 39 90 and 4412 94 00, sub-headings 4412 99, tariff items 4412 99 10 to 4412 99 90 and the entries relating thereto, the following shall be substituted, namely: -

“4412 39 90

- - -

Other

m3

10%

-

 

-

Laminated veneered lumber (LVL):

     

4412 41 00

- -

With at least one outer ply of tropical wood

m3

10%

-

4412 42 00

- -

Other, with at least one outer ply of non-coniferous wood

m3

10%

-

4412 49 00

- -

Other, with both outer plies of coniferous wood

m3

10%

-

 

-

Blockboard, laminboard and battenboard:

     

4412 51 00

- -

With at least one outer ply of tropical wood

m3

10%

-

4412 52 00

- -

Other, with at least one outer ply of nonconiferous wood

m3

10%

-

4412 59 00

- -

Other, with both outer plies of coniferous wood

m3

10%

-

 

-

Other:

     

4412 91

- -

With at least one outer ply of tropical wood:

     

4412 91 10

- - -

Decorative plywood

m3

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

 

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 entries relating thereto, the following shall be substituted, namely: -

 

“-

Windows, French-windows and their frames:

     

4418 11 00

- -

Of tropical wood

kg.

10%

-

4418 19 00

- -

Other

kg.

10%

-

 

-

Doors and their frames and thresholds:

     

4418 21

- -

 Of tropical wood:

     

4418 21 10

- - -

Flush doors

kg.

10%

-

4418 21 20

- - -

Frames and thresholds of flush doors

kg.

10%

-

4418 21 90

- - -

Other

kg.

10%

-

4418 29

- -

Other:

     

4418 29 10

- - -

Flush doors

kg.

10%

-

4418 29 20

- - -

Frames and thresholds of flush doors

kg.

10%

-

4418 29 90

- - -

Other

kg.

10%

-

4418 30 00

-

Posts and beams other than products of sub-headings 4418 81 to 4418 89

kg.

10%

-”;

(b) tariff item 4418 60 00 and the entries relating thereto shall be omitted”;

(c) after tariff item 4418 79 00 and the entries relating thereto, the following shall be inserted, namely: -

 

“ -

Engineered structural timber products :

     

4418 81 00

- -

Glue-laminated timber (glulam)

kg.

10%

-

4418 82 00

- -

Cross-laminated timber (CLT or X-lam)

kg.

10%

-

4418 83 00

- -

I beams

kg.

10%

-

4418 89 00

- -

Other

kg.

10%

-”;

(d) after tariff item 4418 91 00 and the entries relating thereto, the following shall be inserted, namely: -

“4418 92 00

- -

Cellular wood panels

kg.

10%

-”;

(x) after tariff item 4419 19 00 and the entries relating thereto, the following shall be inserted, namely: -

“4419 20 00

-

of tropical wood

kg.

10%

-”;

(xi) for tariff item 4420 10 00 and the entries relating thereto, the following shall be substituted, namely: -

 

“-

Statuettes and other ornaments:

     

4420 11 00

- -

Of tropical wood

kg.

10%

-

4420 19 00

- -

Other

kg.

10%

-”;

(xii) after tariff item 4421 10 00 and the entries relating thereto, the following shall be inserted, namely: -

“4421 20 00

-

Coffins

kg.

10%

-”;

(35) in Chapter 46, in Note 2, in clause (e), for the words “lamps and lighting 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 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 following Note shall be inserted, namely: -

“15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.”;

(39) in Chapter 55, in heading 5501, for tariff item 5501 10 00 and the entries relating thereto, the following shall be substituted, namely: -

 

“ -

Of nylon or other polyamides :

     

5501 11 00

- -

Of aramids

kg.

20%

-

5501 19 00

- -

Other

kg.

20%

-”;

(40) in Chapter 56, in Note 1, in clause (f), the words “for babies” shall be omitted;

(41) in Chapter 57, for heading 5703, sub-heading 5703 10, tariff items 5703 10 10 to 5703 10 90, sub-heading 5703 20, tariff items 5703 20 10 to 5703 20 90, sub-heading 5703 30, tariff items 5703 30 10 to 5703 30 90, sub-heading 5703 90, tariff items 5703 90 10 to 5703 90 90 and the entries relating thereto, the following shall be substituted, namely: -

“5703

 

CARPETS AND OTHER TEXTILE FLOOR COVERINGS (INCLUDING TURF), TUFTED, WHETHER OR NOT MADE UP

570310

-

Of wool or fine animal hair:

     

5703 10 10

- - -

Carpets

m2

25%

-

5703 10 20

- - -

Mats and matting

m2

25%

-

5703 10 90

- - -

Other

m2

25%

-

 

-

Of nylon or other polyamides:

     

5703 21 00

- -

Turf

m2

25% or ₹ 70 per sq. metre, whichever is higher

-

5703 29

- -

Other:

     

5703 29 10

- - -

Carpets, carpeting and rugs

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 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

m2

25%

-

5802 10 20

- - -

Bleached

m2

25% or ₹ 60 per sq. meter, whichever is higher

-

5802 10 30

- - -

Piece dyed

m2

25% or ₹ 60 per sq. meter, whichever is higher

-

5802 10 40

- - -

Yarn dyed

m2

25% or ₹ 60 per sq. meter, whichever is higher

-

5802 10 50

- - -

Printed

m2

25% or ₹ 60 per sq. meter, whichever is higher

-

5802 10 60

- - -

Of Handloom

m2

25% or ₹ 60 per sq. meter, whichever is higher

-

5802 10 90

- - -

Other

m2

25% or ₹ 60 per sq. meter, whichever is higher

-”;

(43) in Chapter 59, -

(i) after Note 2, the following Note shall be inserted, namely: -

“3. For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.”;

(ii) the existing Notes 3, 4, 5, 6 and 7 shall respectively be re-numbered as Notes 4, 5, 6, 7 and 8 and in Note 8 as so re-numbered, in clause (a), for sub-clause (iii), the following sub-clause shall be substituted, namely: -

“(iii) filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;”;

(iii) in heading 5911,-

(a) in the entry in column (2) occurring against heading 5911, for the word and figure “Note 7”, the word and figure “Note 8” shall be substituted;

(b) for the entry in column (2) occurring against tariff item 5911 40 00, the following shall be substituted, namely: -

“- Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair”;

(44) in Chapter 61,-

(i) for Note 4, the following Note shall be substituted, namely: -

‘4. Headings 6105 and 6106 do not cover garments with pockets 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 centimeter 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 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-coats, capes, cloaks and similar articles

u

25% or ₹ 385 per piece, whichever is higher

-

6201 20 90

- - -

Other

u

25% or ₹ 220 per piece, whichever is higher

 

6201 30

-

Of cotton :

     

6201 30 10

- - -

Overcoats, raincoats, car-coats, capes, cloaks and similar articles

u

25% or ₹ 385 per piece, whichever is higher

-

6201 30 90

- - -

Other

u

25% or ₹ 210 per piece, whichever is higher

-

6201 40

-

Of man-made fibres :

     

6201 40 10

- - -

Overcoats, raincoats, car-coats, capes, cloaks and similar articles

u

25% or ₹ 320 per piece, whichever is higher

-

6201 40 90

- - -

Other

u

25% or ₹ 180 per piece, whichever is higher

-

6201 90

-

Of other textile materials :

     

6201 90 10

- - -

Overcoats, raincoats, car-coats, capes, cloaks and similar articles

u

25% -

 

6201 90 90

- - -

Other

u

25%

-”;

(iv) for heading 6202, sub-heading 6202 11, tariff items 6202 11 10 to 6202 13 00, subheading 6202 19, tariff items 6202 19 10 to 6201 19 90, sub-heading 6202 91, tariff item 6202 91 10 and 6202 91 90, sub-heading 6202 92, tariff items 6202 92 10 and 6202 92 90, sub-heading 6202 93, tariff items 620293 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, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS), WIND-CHEATERS, WINDJACKETS 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

- - -

Other

u

25% or ₹ 220 per piece, whichever is higher

-

6202 90

-

Of other textile materials :

     

6202 90 10

- - -

Overcoats, raincoats, car-coats, capes, cloaks and similar articles

u

25%

-

6202 90 90

- - -

Other

u

25%

-”;

(v) in heading 6210, for the entry in column (2),–

(a) occurring against sub-heading 6210 20, the following entry shall be substituted, namely :-

“-

Other garments, of the type described in heading 6201”;

(b) occurring against sub-heading 6210 30, the following entry shall be substituted, namely:-

“-

Other garments, of the type described in heading 6202”;

(46) in Chapter 63, in heading 6306, for the entry in column (2), -

(a) occurring against heading 6306, the following shall be substituted, namely: -

“TARPAULINS, AWNINGS AND SUNBLINDS; TENTS (INCLUDING 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) for sub-heading 6815 10, tariff items 6815 10 10 to 6815 10 90 and the entries relating thereto, the following shall be substituted, namely: -

“-

Carbon fibres; articles of carbon fibres for nonelectrical uses; other articles of graphite or other carbon for non-electrical uses :

6815 11 00

- -

Carbon fibres

kg.

10%

-

6815 12 00

- -

Fabrics of carbon fibres

kg.

10%

-

6815 13 00

- -

Other articles of carbon fibres

kg.

10%

-

6815 19 00

- -

Other

kg.

10%

-”;

(b) for the entry in column (2) occurring against tariff item 6815 91 00, the following entry shall be substituted, namely: -

“- -

Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite”;

(48) in Chapter 69,-

(i) for Note 1, the 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 RODS”, the words “SHEATHS, RODS AND SLIDGE GATES” shall be substituted;

(b) for sub-heading 6903 10, tariff items 6903 10 10 and 6903 10 90 and the entries relating thereto, the following shall be substituted, namely: -

“6903 10 00

-

Containing, by weight, more than 50 % of free carbon

mt

10%

-”;

(49) in Chapter 70,-

(a) in Note 1,-

(i) after clause (c), the following clauses shall be inserted, namely: -

“(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) front windscreens (windshields), rear windows and other windows, whether or not framed, 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 substituted;

(d) for heading 7019, tariff item 7019 11 00 to 7019 59 00, sub-heading 7019 90, tariff items 7019 90 10 and 7019 90 90 and the entries relating thereto, the following shall be substituted, namely: -

“7019

 

GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS, WOVEN FABRICS)

 

 

 

 

-

Slivers, rovings, yarn and chopped strands and mats thereof:

     

701911 00

- -

Chopped strands, of a length of not more than 50 mm

kg.

10%

-

7019 12 00

- -

Rovings

kg.

10%

-

7019 13 00

- -

Other yarn, slivers

kg.

10%

-

7019 14 00

- -

Mechanically bonded mats

kg.

10%

-

7019 15 00

- -

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, namely: -

 

“-

Other, unworked or simply sawn or roughly shaped:

7104 21 00

- -

Diamonds

c/k

10%

-

7104 29 00

- -

Other

kg.

10%

-

 

-

Other :

     

7104 91 00

- -

Diamonds

c/k

10%

-

7104 99 00

- -

Other

kg.

15%

-”;

(ii) in heading 7112, in the entry in column (2) occurring against heading 7112, after the words “RECOVERY OF PRECIOUS METAL”, the words “RECOVERY OF PRECIOUS METAL OTHER THAN GOODS OF HEADING 8549” shall be substituted;

(51) in Section XV, -

(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 Note 2, for clause (a), the following clause shall be substituted, namely: -

“(a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles 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), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, 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.

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, 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), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) 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 concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.’;

(52) in Chapter 74, -

(i) in the Note, clauses (d), (e), (f), (g) and (h) shall be omitted;

(ii) for heading 7419, sub-heading 7419 10, tariff items 7419 10 10 to 7419 91 00, subheading 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 letter “Note 9 (c) to Section XV” shall be substituted;

(55) in Chapter 78, the Note shall be omitted;

(56) in Chapter 79, the Note shall be omitted;

(57) in Chapter 80, the Note shall be omitted;

(58) in Chapter 81, -

(i) Sub-heading Note shall be omitted;

(ii) in heading 8103, for the tariff item 8103 90 00 and the entries relating thereto, the following shall be substituted, namely: -

 

“ -

Other :

     

8103 91 00

- -

Crucibles

kg.

10%

-

8103 99 00

- -

Other

kg.

10%

-”;

(iii) in heading 8106, for sub-heading 8106 00, tariff items 8106 00 10 to 8106 00 90 and the entries relating thereto, the following shall be substituted, namely: -

“8106

 

BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP

     

8106 10

-

Containing more than 99.99 % of bismuth, by weight

     

8106 10 10

- - -

Bismuth, unwrought

kg.

5%

-

8106 10 20

- - -

Article of bismuth

kg.

5%

-

8106 10 90

- - -

Other

kg.

10%

-

8106 90

-

Other:

     

8106 90 10

- - -

Waste and scrap of bismuth and bismuth alloys

kg.

5%

-

8106 90 90

- - -

Other

kg.

10%

-”;

(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

- -

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 :

     

8112 41

- -

Unwrought; waste and scrap; powders

kg.

10%

-

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 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529”;

(ii) after Note 5, the following Note shall be inserted, namely :-

‘6. (A) Throughout the Nomenclature, the expression “electrical and electronic waste and scrap” means electrical and electronic assemblies, printed circuit boards and electrical or electronic articles that -

(i) have been rendered unusable for their original purposes by breakage, cuttingup or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and

(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations;

(B) mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in heading 8549;

(C) this Section does not cover municipal waste as defined in Note 4 to Chapter 38.’; (60) in Chapter 84, -

(i) for Note 2, the following Note shall be substituted, namely:-

“2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 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 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, brackets and letters “Note 12 (a) and 12 (b)” shall be substituted;

(v) in Sub-heading Note (2), for the word, figure, brackets and letter “Note 5 (C)”, the word, figure, brackets and letter “Note 6 (C)” shall be substituted;

(vi) in heading 8414, -

(a) in the entry in column (2) occurring against heading 8414, for the word “FILTERS”, the words “FILTERS; GAS-TIGHT BIOLOGICAL SAFETY CABINETS, WHETHER OR NOT FITTED WITH FILTERS” shall be substituted;

(b) after tariff item 8414 60 00 and the entries relating thereto, the following shall be inserted, namely :-

“8414 70 00

-

Gas-tight biological safety cabinets

u

7.5%”;

-

(vii) in heading 8418, for the entry in column (2) occurring against sub-heading 8418 10, the following entry shall be substituted, namely :-

“-

Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof :”;

(viii) in heading 8419, -

(a) after tariff item 8419 11 90 and the entries relating thereto, the following shall be inserted, namely :-

“8419 12 00

- -

Solar water heaters

u

10%

-”;

(b) for tariff items 8419 31 00 and 8419 32 00 and the entries relating thereto, the following shall be substituted, namely :-

“8419 33 00

- -

Lyophilisation apparatus, freeze drying units and spray dryers

u

7.5%

-

8419 34 00

- -

Other, for agricultural products

u

7.5%

-

8419 35 00

- -

Other, for wood, paper pulp, paper or paperboard

u

7.5%

-”;

(ix) in heading 8421, after tariff item 8421 31 00 and the entries relating thereto, the following shall be inserted, namely :-

“8421 32 00

- -

Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines

u

15%

-”;

(x) in heading 8428, after tariff item 8428 60 00 and the entries relating thereto, the following shall be inserted, namely :-

“8428 70 00

-

Industrial robots

u

7.5%

-”;

(xi) in heading 8438, in the entry in column (2) occurring against heading 8438, for the words “VEGETABLE FATS” the words “VEGETABLE OR MICROBIAL FATS” shall be substituted;

(xii) for heading 8462 and the entries relating to, the following heading, sub-headings, tariff item and entries shall be substituted, namely:–

“8462

 

MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE FORGING (EXCLUDING ROLLING MILLS); MACHINE-TOOLS (INCLUDING PRESSES, SLITTING LINES AND CUT-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, 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 :

     

8462 32 00

- -

Slitting lines and cut-to-length lines

u

7.5%

-

8462 33 00

- -

Numerically controlled shearing machines

u

7.5%

-

8462 39 00

- -

Other

u

7.5%

-

 

-

Punching, notching or nibbling machines (excluding presses) for flat products including combined punching and shearing machines :

     

84624200

- -

Numerically controlled

u

7.5%

-

8462 49 00

- -

Other

u

7.5%

-

 

-

Machines for working tube, pipe, hollow section and bar (excluding presses) :

     

8462 51 00

- -

Numerically controlled

u

7.5%

-

8462 59 00

- -

Other

u

7.5%

-

 

-

Cold metal working presses :

     

8462 61 00

- -

Hydraulic presses

u

7.5%

-

8462 62 00

- -

Mechanical presses

u

7.5%

-

8462 63 00

- -

Servo-presses

u

7.5%

-

846269 00

- -

Other

u

7.5%

-

8462 90 00

-

Other

u

7.5%

-”;

(xiii) in heading 8479, -

(a) for the entry in column (2) occurring against sub-heading 8479 20, the following entry shall be substituted, namely :-

“-

Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils”;

(b) after tariff item 8479 82 00 and the entries relating thereto, the following shall be inserted, namely :-

“8479 83 00

- -

Cold isostatic presses

u

7.5%

-”;

(xiv) in heading 8482, for tariff item 8482 40 00, sub-heading 8482 50, tariff items 8482 50 11 to 8482 50 23 and the entries relating thereto, the following shall be substituted, namely :-

“8482 40 00

-

Needle roller bearings, including cage and needle roller assemblies

u

7.5%

-

8482 50 00

-

Other cylindrical roller bearings, including cage and roller assemblies

u

7.5%

-”;

(xv) after tariff item 8484 90 00 and the entries relating thereto, the following shall be inserted, namely :-

“8485

 

MACHINES FOR ADDITIVE MANUFACTURING

8485 10 00

-

By metal deposit

u

7.5%

-

8485 20 00

-

By plastics or rubber deposit

u

7.5%

-

8485 30 00

-

By plaster, cement, ceramics or glass deposit

u

7.5%

-

8485 80 00

-

Other

u

7.5%

-

8485 90 00

-

Parts

u

7.5%

-”;

(xvi) in heading 8486, in the entry in column (2), -

(a) occurring against heading 8486, for the word, figure, brackets and letter “Note 9 (C)”, the word, figures, brackets and letter “Note 11 (C)” shall be substituted;

(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 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 stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 8524 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings.

For the classification of flat panel display modules defined in this Note, heading 8524 shall take precedence over any other heading in the Nomenclature.’;

(iii) the existing Notes 6 and 7 shall respectively be re-numbered as Notes 8 and 9;

(iv) the existing Note 8 shall be re-numbered as Note 10 thereof, and ––

(a) the existing Note 10 shall be omitted;

(b) after Note 10 as so re-numbered, the following Note shall be inserted, namely: -

‘11. For the purposes of heading 8539, the expression “light-emitting diode (LED) light sources” covers––

(a) “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

(b) “Light-emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.’;

(v) the exiting Note 9 shall be re-numbered as Note 12 thereof and in Note 12 as so renumbered, -

(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 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 physical, electrical, chemical and optical properties.

(2) “Physical or chemical phenomena” relate 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.

(3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.

(4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.

(5) “Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

(6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

(ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes 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 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 cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.

3. Sub-heading 8525 83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This sub-heading excludes thermal imaging cameras (generally subheading 8525 89).

4. Sub-heading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

5. For the purposes of subheadings 8549 11 to 8549 19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.’;

(vii) in heading 8501,-

(a) for the entry in column (2) occurring after tariff item 8501 20 00 and the entries relating thereto, the following entry shall be substituted, namely :-

“-

Other DC motors; DC generators, other than photovoltaic generators :”;

(b) for the entry in column (2) occurring after tariff item 8501 53 90 and the entries relating thereto, the following entry shall be substituted, namely :-

“-

AC generators (alternators), other than photovoltaic generators :”

(c) after tariff item 8501 64 80 and the entries relating thereto, the following shall be inserted, namely :-

 

“-

Photovoltaic DC generators :

     

8501 71 00

- -

Of an output not exceeding 50 W

u

10%

-

8501 72 00

- -

Of an output exceeding 50 W

u

10%

-

8501 80 00

-

Photovoltaic AC generators

u

10%

-”;

(viii) in heading 8507, tariff item 8507 40 00 and the entries relating thereto shall be omitted;

(ix) in heading 8514, -

(a) for tariff item 8514 10 00 and the entries relating thereto, the following shall be substituted, namely : -

 

“-

Resistance heated furnaces and ovens :

     

8514 11 00

- -

Hot isostatic presses

u

7.5%

-

8514 19 00

- -

Other

u

7.5%

-”;

(b) for sub-heading 8514 30, tariff items 8514 30 10 and 8514 30 90 and the 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 :

     

8517 79 10

- - -

Populated, loaded or stuffed printed circuit boards

u

20%

-

8517 79 90

- -

- Other

u

15%

-”;

(xi) in heading 8519, tariff item 8519 50 00 and the entries relating thereto shall be omitted;

(xii) after tariff item 8523 80 90, the following shall be inserted, namely :-

“8524

 

FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH-SENSITIVE SCREENS

 

 

 

 

-

Without drivers or control circuits :

     

8524 11 00

- -

Of liquid crystals

     

8524 12 00

- -

Of organic light-emitting diodes (OLED)

u

15%

-

8524 19 00

- -

Other

u

15%

-

 

-

Other :

     

8524 91 00

- -

Of liquid crystals

u

15%

-

8524 92 00

- -

Of organic light-emitting diodes (OLED)

u

15%

-

8524 99 00

- -

Other

u

15%

-”;

(xiii) in heading 8525, for sub-heading 8525 80, tariff items 8525 80 10 to 8528 80 90 and the entries relating thereto, the following shall be substituted, namely : -

 

“-

Television cameras, digital cameras and video camera recorders :

8525 81 00

- -

High-speed goods as specified in Subheading Note 1 to this Chapter

u

20%

-

8525 82 00

- -

Other, radiation-hardened or radiationtolerant goods as specified in Sub-heading Note 2 to this Chapter

u

20%

-

8525 83 00

- -

Other, night vision goods as specified in Sub-heading Note 3 to this Chapter

u

20%

-

8525 89 00

- -

Other

u

20%

-”;

(xiv) in heading 8529, -

(a) in the entry in column (2) occurring against the heading 8529, for the figures “8525”, the figures “8524” shall be substituted;

(b) tariff item 8529 90 30 and the entries relating thereto shall be omitted;

(xv) in heading 8539, -

(a) in the entry in column (2) occurring against the heading 8539, for the words and brackets “LIGHT-EMITTING DIODE (LED) LAMPS”, the words and brackets “LIGHT-EMITTING DIODE (LED) LIGHT SOURCES” shall be substituted;

(b) for tariff item 8539 50 00 and the entries relating thereto, the following shall be substituted, namely :-

 

“-

Light-emitting diode (LED) light sources :

     

8539 51 00

- -

Light-emitting diode (LED) modules

u

20%

-

8539 52 00

- -

Light-emitting diode (LED) lamps

u

20%

-”;

(xvi) in heading 8541, -

(a) for the entry in column (2) occurring against the heading 8541, 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 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 parts of machinery or apparatus, not specified or included elsewhere in this chapter

u

10%

-

8549

 

ELECTRICAL AND ELECTRONIC WASTE AND SCRAP

     
 

-

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators :