TMI BlogTHE FOURTH SCHEDULEX X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Poll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffal, 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) occ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff 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 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing 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 - - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - 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 - Percuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onocrotophos (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reto, 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% - ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Teak m 3 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 m 3 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 m 3 10% - - Laminated veneered lumber (LVL): 4412 41 00 - - With at least one outer ply of tropical wood m 3 10% - 4412 42 00 - - Other, with at least one outer ply of non-coniferous wood m 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 3 10% - 4412 92 30 - - - Marine and aircraft plywood m 3 10% - 4412 92 40 - - - Cuttings and trimmings of plywood of which not exceeding 5cm m 3 10% - 4412 92 90 - - - Other m 3 10% - 4412 99 - - Other, with both outer plies of coniferous wood: 4412 99 10 - - - Decorative plywood m 3 10% - 4412 99 20 - - - Tea chest panel or shooks, packed in sets m 3 10% - 4412 99 30 - - - Marine and aircraft plywood m 3 10% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted, namely: (A) For paper or paperboard weighing not more than 150 g/ m 2 : ; (b) for the words, figures and letters For papers or paperboard weighing more than 150 g/ m 2 : , the following shall be substituted, namely: (B) For paper or paperboard weighing more than 150 g/ m 2 : ; (c) for the brackets and words (including tea-bag paper) or felt paper of paperboard, occurring at the end, the brackets and words (including teabag paper) or felt paper or paperboard shall be substituted; (iv) in Note 12, for the word incidental , the word subsidiary shall be substituted; (37) in Chapter 49, in heading 4905, for tariff items 4905 10 00 and 4905 91 00, sub-heading 4905 99, tariff items 4905 99 10 and 4905 99 90 and the entries relating thereto, the following shall be substituted, namely: - 4905 20 00 - In book form kg. Free - 4905 90 - Other: 4905 90 10 - - - Geographical, hydrological, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5703 10 10 - - - Carpets m 2 25% - 5703 10 20 - - - Mats and matting m 2 25% - 5703 10 90 - - - Other m 2 25% - - Of nylon or other polyamides: 5703 21 00 - - Turf m 2 25% or ₹ 70 per sq. metre, whichever is higher - 5703 29 - - Other: 5703 29 10 - - - Carpets, carpeting and rugs m 2 25% or ₹ 70 per sq. metre, whichever is higher - 5703 29 20 - - - 100% polyamide tufted velour, cut pile or loop pile carpet mats w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BRICS, OTHER THAN NARROW FABRICS OF HEADING 5806; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING 5703 5802 10 - Terry towelling and similar woven terry fabrics, of cotton: 5802 10 10 - - - Unbleached m 2 25% - 5802 10 20 - - - Bleached m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 30 - - - Piece dyed m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 40 - - - Yarn dyed m 2 25% or ₹ 60 per sq. meter, whichever is higher - 5802 10 50 - - - Printed m 2 25% or ₹ 60 per sq. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gular ) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 : 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LATTENING, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lular 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 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ductor-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 st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted, 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, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8549 21 00 - - Containing primary cells, primary batteries, electric accumulators, mercury switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg. 10% - 8549 29 00 - - Other kg. 10% - - Other electrical and electronic assemblies and printed circuit boards : 8549 31 00 - - Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg. 10% - 8549 39 00 - - Other kg. 10% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly electric motor for propulsion u 10% - 8701 29 00 - - Other u 10% - ; (iii) in heading 8702, in the entry in column (2) occurring against sub-heading 8702 30, the word reciprocating shall be omitted; (iv) in heading 8703, in the entry in column (2),- (a) occurring after tariff item 8703 10 90 and the entries relating thereto, the word reciprocating shall be omitted; (b) occurring against sub-heading 8703 40, the word reciprocating shall be omitted; (c) occurring against sub-heading 8703 60, the word reciprocating shall be omitted; (v) in heading 8704, for tariff item 8704 10 90, sub-heading 8704 21, tariff items 8704 21 10 to 8704 21 90, sub-heading 8704 22, tariff items 8704 22 11 to 8704 22 90, subheading 8704 23, tariff items 8704 23 11 to 8704 23 90, sub-heading 8704 31, tariff items 8704 31 10 to 8704 31 90, sub-heading 8704 32, tariff items 8704 32 11 to 8704 32 90 and the entries relating thereto, the following shall be substituted, namely :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other with only electric motor for propulsion u 40% - ; (vi) in heading 8708, after tariff item 8708 21 00 and the entries relating thereto, the following shall be inserted, namely :- 8708 22 00 - - Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter kg. 15% - ; (vii) in heading 8711, in the entry in column (2),- (a) occurring against sub-heading 8711 10, the word reciprocating shall be omitted; (b) occurring against sub-heading 8711 20, the word reciprocating shall be omitted; (c) occurring against sub-heading 8711 30, the word reciprocating shall be omitted; (d) occurring against sub-heading 8711 40, the word reciprocating shall be omitted; (e)) occurring against tariff item 8711 50 00, the word reciprocating shall be omitted; (64) in Chapter 88, - (i) for the Note, the following shall be substituted, namely :- Note: 1. For the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % - 8806 24 00 - - With maximum take-off weight more than 25 kg but not more than 150 kg u 10% - 8806 29 00 - - Other u 10% - - Other : 8806 91 00 - - With maximum take-off weight not more than 250 g u 10% - 8806 92 00 - - With maximum take-off weight more than 250 g but not more than 7 kg u 10% - 8806 93 00 - - With maximum take-off weight more than 7 kg but not more than 25 kg u 10% - 8806 94 00 - - With maximum take-off weight more than 25 kg but not more than 150 kg u 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8903 23 00 - - Of a length exceeding 24 m u 25% - - Motorboats, other than inflatable, not including outboard motorboats : 8903 31 00 - - Of a length not exceeding 7.5 m u 25% - 8903 32 00 - - Of a length exceeding 7.5 m but not exceeding 24 m u 25% - 8903 33 00 - - Of a length exceeding 24 m u 25% - - Other : 8903 93 00 - - Of a length not exceeding 7.5 m u 25% - 8903 99 00 - - Other u 25% - ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 9027 89 - - Other: 9027 89 10 - - - Viscometers u Free - 9027 89 20 - - - Calorimeters u Free - 9027 89 30 - - - Instruments and apparatus for measuring the surface or interfacial tension of liquids u Free - 9027 89 - - - Other u Free - ; (vi) in heading 9030, - (a) in the entry in column (2) occurring after tariff item 9030 20 00 and the entries relating thereto, for the word power , the words and brackets power (other than those for measuring or checking semiconductor wafers or devices) shall be substituted; (b) for the entry in column (2) occurring against tariff item 9030 82 00, the following shall be substituted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entries relating thereto, the following shall be substituted, namely :- - Swivel seats with variable height adjustment : 9401 31 00 - - Of wood u 25% - 9401 39 00 - - Other u 25% - - Seats other than garden seats or camping equipment, convertible into beds : 9401 41 00 - - Of wood u 25% - 9401 49 00 - - Other u 25% - ; (b) for tariff item 9401 90 00 and the entries relating thereto, the following shall be substituted, namely :- - Parts : 9401 91 00 - - Of wood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bheading 9405 60, tariff items 9405 60 10 and 9405 60 90 and the entries relating thereto, the following shall be substituted, namely :- - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares : 9405 11 00 - - Designed for use solely with light-emitting diode (LED) light sources u 25% - 9405 19 00 - - Other u 25% - - Electric table, desk, bedside or floor-standing luminaires : 9405 21 00 - - Designed for use solely with light-emitting diode (LED) light sources u 25% - 9405 29 00 - - Other u 25% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses (q), (r), (s), (t), (u), (v), (w) and (x); (b) after Note 5, the following Note shall be inserted, namely :- 6. For the purposes of heading 9508 : (a) The expression amusement park rides means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds; (b) The expression water park amusements means a device or combination of devices or equipment that are characterized by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and (c) The expression fairground amusements means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round amusements u 20% - 9508 40 00 - Travelling theatres u 20% - ; (70) in Chapter 96, - (i) in Note 1, in clause (k), for the words lamps and lighting fittings , the words luminaires and lighting fittings shall be substituted; (ii) for the entry in column (2) occurring against tariff item 9609 10 00, the following entry shall be substituted, namely :- - Pencils and crayons, with leads encased in a sheath ; (iii) for heading 9617, sub-heading 9617 00, tariff item 9617 00 11 and the entries relating thereto, the following shall be substituted, namely :- 9617 VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE; PARTS THEREOF OTHER THAN GLASS INNERS 9617 00 - Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners: - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Paintings, drawings and pastels u 10% - 9701 92 00 - - Mosaics u 10% - 9701 99 00 - - Other u 10% - ; (iv) for tariff item 9702 00 00 and the entries relating thereto, the following shall be substituted, namely :- 9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 9702 10 00 - Of an age exceeding 100 years u 10% - 9702 90 00 - Other u 10% - ; (v) for heading 9703, sub-heading 9703 00, tariff items 9703 00 10 to 9703 00 90 and the entries relating thereto, the following shall be substituted, namely :- 9703 ORIGINAL SCULPTURE AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u 10% - - Collections and collectors' pieces of numismatic interest : 9705 31 00 - - Of an age exceeding 100 years u 10% - 9705 39 00 - - Other u 10% - ; (vii) for tariff item 9706 00 00 and the entries relating thereto, the following shall be substituted, namely :- 9706 ANTIQUES OF AN AGE EXCEEDING 100 YEARS 9706 10 00 - Of an age exceeding 250 years u 10% - 9709 90 00 - Other u 10% - . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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