R.K. Jain’s Customs Tariff of India | Set of 2 Volumes

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CONTENTS - VOL. 1 PART 1

CUSTOMS TARIFF ACT, 1975 Section Page 1.

Short title, extent and commencement.........................................................................................................................................23

2.

Duties specified in the Schedules to be levied............................................................................................................................23

3.

Levy of additional duty equal to excise duty, sales tax, local taxes and other charges........................................................23

3A.

Omitted.................................................................................................................................................................................................

4.

Levy of duty where standard rate and preferential rate are specified....................................................................................26

5.

Levy of a lower rate of duty under a trade agreement..............................................................................................................26

6.

Power of Central Government to levy protective duties in certain cases...............................................................................26

7.

Duration of protective duties and power of Central Government to alter them..................................................................27

8.

Emergency power of Central Government to increase or levy export duties........................................................................27

8A.

Emergency power of Central Government to increase import duties....................................................................................27

8B.

Power of Central Government to apply safeguard measures..................................................................................................28

8C.

Omitted.................................................................................................................................................................................................

9.

Countervailing duty on subsidized articles................................................................................................................................29

9A.

Anti-dumping duty on dumped articles.....................................................................................................................................31

9AA.

Refund of anti-dumping duty in certain cases...........................................................................................................................33

9B.

No levy under section 9 or section 9A in certain cases.............................................................................................................34

9C.

Appeal..............................................................................................................................................................................................34

10.

Rules to be laid before Parliament................................................................................................................................................35

11.

Power of Central Government to alter duties under certain circumstances..........................................................................35

11A.

Power of Central Government to amend First Schedule..........................................................................................................35

12.

Repeal and saving...........................................................................................................................................................................36

13.

Consequential amendment of Act 52 of 1962.............................................................................................................................36 FIRST SCHEDULE — Import Tariff.............................................................................................................................................37 SECOND SCHEDULE — Export Tariff...................................................................................................................................1529

PART 2

IMPORT TARIFF & GENERAL EXEMPTIONS SCHEDULE I - IMPORT TARIFF General Rules for the interpretation of Schedule I..................................................................................................................................... 37 General Exemptions - Import Tariff............................................................................................................................................................. 41

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CONTENTS OF THE CUSTOMS TARIFF OF INDIA

12

SECTION I Live Animals; Animal Products 1.

Live animals...................................................................................................................................................................................817

2.

Meat and edible meat offal..........................................................................................................................................................820

3.

Fish and crustaceans, molluscs and other aquatic invertebrates...........................................................................................823

4.

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included..........................................................................................................................................................................................834

5.

Products of animal origin, not elsewhere specified or included............................................................................................839 SECTION II Vegetable Products

6.

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage..............................................843

7.

Edible vegetables and certain roots and tubers........................................................................................................................845

8.

Edible fruit and nuts; peel of citrus fruit or melons.................................................................................................................850

9.

Coffee, tea, mate and spices.........................................................................................................................................................856

10.

Cereals............................................................................................................................................................................................863

11.

Products of the milling industry; malt; starches; inulin; wheat gluten.................................................................................866

12.

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder...........................................................................................................................................................................869

13.

Lac; gums, resins and other vegetable saps and extracts........................................................................................................874

14.

Vegetable plaiting materials; vegetable products not elsewhere specified or included....................................................877 SECTION III Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15.

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.............................................................................................................................................................................879 SECTION IV 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

16.

Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insects...................................887

17.

Sugars and sugar confectionery..................................................................................................................................................890

18.

Cocoa and cocoa preparations....................................................................................................................................................893

19.

Preparations of cereals, flour, starch or milk; pastrycooks’ products...................................................................................895

20.

Preparations of vegetables, fruit, nuts or other parts of plants..............................................................................................898

21.

Miscellaneous edible preparations.............................................................................................................................................903

22.

Beverages, spirits and vinegar....................................................................................................................................................910

23.

Residues and waste from the food industries; prepared animal fodder..............................................................................915

24.

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.....................................................................................................................................................919

CONTENTS OF THE CUSTOMS TARIFF OF INDIA

13

SECTION V Mineral Products 25.

Salt; sulphur; earths and stone; plastering materials, lime and cement...............................................................................922

26.

Ores, slag and ash.........................................................................................................................................................................929

27.

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes...........................933 SECTION VI Products of the Chemical or Allied Industries

28.

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes............................................................................................................................................946

29.

Organic chemicals.........................................................................................................................................................................959

30.

Pharmaceutical products.............................................................................................................................................................989

31.

Fertilisers......................................................................................................................................................................................1001

32.

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks..............................................................................................................1005

33.

Essential oils and resinoids; perfumery, cosmetic or toilet preparations...........................................................................1018

34.

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.........................................................................................1024

35.

Albuminoidal substances; modified starches; glues; enzymes............................................................................................1029

36.

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations...............................1032

37.

Photographic or cinematographic goods................................................................................................................................1034

38.

Miscellaneous chemical products.............................................................................................................................................1039 SECTION VII Plastics and articles thereof; rubber and articles thereof

39.

Plastics and articles thereof.......................................................................................................................................................1052

40.

Rubber and articles thereof........................................................................................................................................................1071 SECTION VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

41.

Raw hides and skins (other than furskins) and leather.........................................................................................................1081

42.

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)....................................................................................................................................1085

43.

Furskins and artificial fur; manufactures thereof...................................................................................................................1089 SECTION IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

44.

Wood and articles of wood; wood charcoal............................................................................................................................1091

45.

Cork and articles of cork............................................................................................................................................................1102

46.

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork....................................1104

CONTENTS OF THE CUSTOMS TARIFF OF INDIA

14

SECTION X Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof 47.

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard....................1106

48.

Paper and paperboard; articles of paper pulp, of paper or of paperboard........................................................................1108

49.

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans..................................................................................................................................................................1121 SECTION XI Textiles and textile articles

50.

Silk.................................................................................................................................................................................................1130

51.

Wool, fine or coarse animal hair; horsehair yarn and woven fabric...................................................................................1133

52.

Cotton...........................................................................................................................................................................................1139

53.

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.....................................................................1158

54.

Man-made filaments; strip and the like of man-made textile materials.............................................................................1162

55.

Man-made staple fibres..............................................................................................................................................................1172

56.

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof..........................1181

57.

Carpets and other textile floor coverings................................................................................................................................1185

58.

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.....................................................1190

59.

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.........1195

60.

Knitted or crocheted fabrics......................................................................................................................................................1201

61.

Articles of apparel and clothing accessories, knitted or crocheted.....................................................................................1204

62.

Articles of apparel and clothing accessories, not knitted or crocheted...............................................................................1213

63.

Other made up textile articles; sets; worn clothing and worn textile articles; rags..........................................................1225 SECTION XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

64.

Footwear, gaiters and the like; parts of such articles.............................................................................................................1231

65.

Headgear and parts thereof.......................................................................................................................................................1235

66.

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof......................................1237

67.

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair...................................................................................................................................................................................1239 SECTION XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

68.

Articles of stone, plaster, cement, asbestos, mica or similar materials...............................................................................1241

69.

Ceramic products........................................................................................................................................................................1246

70.

Glass and glassware....................................................................................................................................................................1250

CONTENTS OF THE CUSTOMS TARIFF OF INDIA

15

SECTION XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 71.

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.............................................................................................1257 SECTION XV Base metals and articles of base metal

72.

Iron and steel...............................................................................................................................................................................1272

73.

Articles of iron or steel...............................................................................................................................................................1291

74.

Copper and articles thereof.......................................................................................................................................................1303

75.

Nickel and articles thereof.........................................................................................................................................................1310

76.

Aluminium and articles thereof................................................................................................................................................1313

77.

(Reserved for possible future use in the Harmonized System.)

78.

Lead and articles thereof............................................................................................................................................................1320

79.

Zinc and articles thereof.............................................................................................................................................................1322

80.

Tin and articles thereof...............................................................................................................................................................1325

81.

Other base metals; cermets; articles thereof............................................................................................................................1327

82.

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal..............................................1331

83.

Miscellaneous articles of base metal........................................................................................................................................1336 SECTION XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers; and parts and accessories of such articles

84.

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof..............................................................1343

85.

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles...............................................1396 SECTION XVII Vehicles, aircraft, vessels and associated transport equipment

86.

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds....................................................................................................................................................................................1438

87.

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.............................................1441

88.

Aircraft, spacecraft, and parts thereof......................................................................................................................................1452

89.

Ships, boats and floating structures.........................................................................................................................................1455 SECTION XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

90.

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof...................................................................................................1460

91.

Clocks and watches and parts thereof.....................................................................................................................................1478

92.

Musical instruments; parts and accessories of such articles.................................................................................................1482

CONTENTS OF THE CUSTOMS TARIFF OF INDIA

16

SECTION XIX Arms and ammunition; parts and accessories thereof 93.

Arms and ammunition; parts and accessories thereof..........................................................................................................1484 SECTION XX Miscellaneous manufactured articles

94.

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.......................................................................................................................................1487

95.

Toys, games and sports requisites; parts and accessories thereof.......................................................................................1492

96.

Miscellaneous manufactured articles.......................................................................................................................................1497 SECTION XXI Works of art, collectors’ pieces and antiques

97.

Works of art, collectors’ pieces and antiques....................................................................................................................... 1498E

98.

Project Imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores................................................................................................................................................................................. 1498H

_______

CONTENTS - VOL. 2 PART 3

EXPORT TARIFF Schedule II - Export Tariff.......................................................................................................................................................................... 1529 General Exemptions — Export Tariff....................................................................................................................................................... 1530 Exemption Notifications............................................................................................................................................................................ 1531

PART 4

INTEGRATED GOODS & SERVICES TAX (IGST) (A)

Bird’s eye view of Integrated Goods and Services Tax (IGST).............................................................................................1543

(B)

Integrated Goods and Services Tax Act, 2017.........................................................................................................................1550

(C)

Integrated Goods and Services Tax Rules, 2017.....................................................................................................................1558

(D)

Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017.........................................................1565 NOTIFICATIONS ISSUED UNDER IGST

(E)

IGST Notifications relating to Law and Procedures..............................................................................................................1566

(F)

IGST Rates — Notifications.......................................................................................................................................................1576

(G)

Fully Exempted IGST Goods (Nil Rated) — Notifications...................................................................................................1639

(H)

IGST Exemption Notifications..................................................................................................................................................1650

PART 5

ANNEXURES Annexure 1 - Compensation Cess under GST........................................................................................................................................ 1679 Annexure 2 - Additional Duty of Customs (Countervailing Duty).................................................................................................... 1688 Annexure 3 - Additional Duty of Customs to Countervail State Taxes/VAT.................................................................................. 1691 Annexure 4 - Special Duty......................................................................................................................................................................... 1694 Annexure 5 - Social Welfare Surcharge................................................................................................................................................... 1695 Annexure 6 - Road & Infrastructure Cess............................................................................................................................................... 1698 Annexure 6A - Health Cess....................................................................................................................................................................... 1700 Annexure 7 - National Calamity Contingent Duty................................................................................................................................ 1702 Annexure 8 - Education Cess - Omitted Annexure 9 - Secondary and Higher Education Cess - Omitted Annexure 10 - Exemption Notifications issued under Section 28A.................................................................................................... 1704 Annexure 11 - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.................................................................... 1711 Annexure 12 - Baggage Rules, 2016......................................................................................................................................................... 1716 Annexure 13 - Baggage (Transit to Customs Stations) Regulations, 1967.......................................................................................... 1720

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CONTENTS OF THE CUSTOMS TARIFF OF INDIA

18

Annexure 14 - Project Imports Regulations, 1986.................................................................................................................................. 1722 Annexure 14A - Agriculture Infrastructure and Development Cess.................................................................................................. 1726 Annexure 15 - Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and Notification issued thereunder........................................................................................................................................ 1730 Annexure 16 - Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement (Formerly known as Bangkok Agreement) Rules, 2006................................................................................................................ 1732 Annexure 17 - Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976........................................... 1738 Annexure 18 - C ustoms Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989.................................................................................. 1741 Annexure 19 - C ustoms Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995................................................................................................................................ 1743 Annexure 20 - Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000..................................... 1747 Annexure 21 - C ustoms Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003................................. 1751 Annexure 22 - T hailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand...................................................................................................................................................................... 1755 Annexure 23 - C ustoms Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005............................................. 1769 Annexure 24 - R ules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA).................................................................................................................................................................... 1791 Annexure 25 - R ules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007..................................................................................... 1803 Annexure 26 - C ustoms Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015................................................................................................................. 1822 Annexure 27 - C ustoms Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States and Republic of India) Rules, 2009.......................................... 1831 Annexure 28 - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between Governments of the Republic of India and the Republic of Korea) Rules, 2009..................................................... 1839 Annexure 29 - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009........................................................................................................................................ 1862 Annexure 30 - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and Malaysia) Rules, 2011..................................................................... 1896 Annexure 31 - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011.......................................................................... 1909 Annexure 31A - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021.................................................................................................................................................................................. 1942 Annexure 32 - Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995................................................................................................ 1961 Annexure 33 - Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications issued thereunder............................... 1979 Annexure 34 - Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012............................... 1993 Annexure 34A - Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020......................................... 1994 Annexure 35 - Validating provisions relating to Customs Tariff and Notifications thereto........................................................... 2001

CONTENTS OF THE CUSTOMS TARIFF OF INDIA

19

PART 6

SAFEGUARD DUTIES Safeguard Measures (Quantitative Restrictions) Rules, 2012............................................................................................................... 2021 Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997...................................................................... 2026 India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009.............................................................................................. 2031 India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016................................................................................. 2035 India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017............................. 2040 India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017..................... 2045 India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017............................ 2050 Notification issued under Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997............................... 2055 Notification issued under Customs Tariff (TPS Safeguard Duty) Rules, 2002.................................................................................. 2056 Notifications imposing Safeguard Duty.................................................................................................................................................. 2057 List of Developing Countries notified under Section 8B....................................................................................................................... 2062

PART 7

ANTI-DUMPING DUTY AND COUNTERVAILING DUTY ON DUMPED ARTICLES Notifications imposing Anti-dumping Duty.......................................................................................................................................... 2087 Notifications imposing CVD on Dumped Articles................................................................................................................................ 2234

PART 8

CORRELATION OF CUSTOMS TARIFF BETWEEN 2021 AND 2022 Correlation of Customs Tariff between 2021 and 2022....................................................................................................................... 2249

PART 9

MISCELLANEOUS Commodity Index...................................................................................................................................................................................... 2395 Chronological List of Basic Notifications............................................................................................................................................. 2505

_______

Chapter 84

Machinery and mechanical appliances

1343

CHAPTER 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Notes : 1. This Chapter does not cover : (a) millstones, grindstones or other articles of Chapter 68; (b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020); (d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) vacuum cleaners of heading 8508; (f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; (g) radiators for the articles of Section XVII; or (h) hand-operated mechanical floor sweepers, not motorised (heading 9603).

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).

3. A machine-tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.

4. Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning centers), which can carry out different types of machining operations either : (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centers), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

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.

6. (A) For the purposes of heading 8471, the expression “automatic data processing machine” means machine capable of : (i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

(C) Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions : (i) it is of a kind solely or principally used in an automatic data processing system; (ii) it is connectable to the central processing unit either directly or through one or more other units; and

Chapter 84

Machinery and mechanical appliances

1344

(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified in heading 8471.

However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.

(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C) : (i) printers, copying machines, facsimile machines, whether or not combined; (ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) loudspeakers and microphones; (iv) television cameras, digital cameras and video camera recorders; (v) monitors and projectors, not incorporating television reception apparatus.

(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

7. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 per cent, or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326.

8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine, the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

9. For the purposes of heading 8470, the term “pocket-size” applies only to machines, the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm.

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.

11. (A) Note 12(a) and 12(b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes (LED).

(B) For the purposes of this Note and heading 8486, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.

The expression “flat panel display” does not cover cathode-ray tube technology.

(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for : (i) the manufacture or repair of masks and reticles; (ii) assembling semi-conductor devices or electronic integrated circuits; (iii) lifting, handling, loading or unloading of boules, wafers, semi-conductor devices, electronic integrated circuits and flat panel displays.

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this Schedule.

Sub-heading Notes : (1) For the purposes of sub-heading 8465 20, the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.

(2) For the purposes of sub-heading 8471 49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

(3) For the purposes of sub-heading 8481 20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Sub-heading 8481 20 takes precedence over all other sub-headings of heading 8481.

(4) Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Chapter 84

Machinery and mechanical appliances

Tariff Item

Description of goods

(1) 8401

(2)

1345 Unit

Rate of dutyπ†# Standard

Preferential

(3)

(4)

(5)

Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation

8401 10 00

- Nuclear reactors. . . . . . . . . . . . . . . . . . . . .

kg.

7.5%

-

8401 20 00

- Machinery and apparatus for isotopic separation, and parts thereof

kg.

7.5%

-

8401 30 00

- Fuel elements (cartridges), non-irradiated .. . . . . . . . . .

gi F/S

7.5%

-

8401 40 00 8402

- Parts of nuclear reactors. . . . . . . . . . . . . . . . . .

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

kg.

7.5%

-

- Steam or other vapour generating boilers : 8402 11 00

-- Watertube boilers with a steam production exceeding 45 t per hour

kg.

10%

-

8402 12 00

-- Water tube boilers with a steam production not exceeding 45 t per hour

kg.

10%

-

8402 19

-- Other vapour generating boilers, including hybrid boilers :

8402 19 10

--- Fire tube horizontal (lancashire) boilers .. . . . . . . . . . .

kg.

10%

-

8402 19 20

--- Fire tube boilers vertical. . . . . . . . . . . . . . . . . .

kg.

10%

-

8402 19 90

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

kg.

10%

-

8402 20 00

- Super-heated water boilers. . . . . . . . . . . . . . . . .

kg.

10%

-

8402 90

- Parts :

8402 90 10

--- Parts of fire tube boilers. . . . . . . . . . . . . . . . . .

kg.

10%

-

8402 90 20

--- Parts of watertube boilers. . . . . . . . . . . . . . . . .

kg.

10%

-

8402 90 90 8403

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Central heating boilers other than those of heading 8402

kg.

10%

-

8403 10 00

- Boilers .. . . . . . . . . . . . . . . . . . . . . . . . .

u

7.5%

-

8403 90 00 8404

- Parts. . . . . . . . . . . . . . . . . . . . . . . . . .

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

kg.

7.5%

-

8404 10 00

- Auxiliary plants for use with boilers of heading 8402 or 8403 .. .

kg.

10%

-

8404 20 00

- Condensers for steam or other vapour power units .. . . . . .

kg.

10%

-

8404 90 00 8405

- Parts. . . . . . . . . . . . . . . . . . . . . . . . . .

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

kg.

10%

-

8405 10

- Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers :

8405 10 10

--- Producer gas or water gas generators. . . . . . . . . . . .

[u]

7.5%

-

8405 10 20

--- Acetylene gas generators .. . . . . . . . . . . . . . . . .

[u]

7.5%

-

8405 10 90

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

[u]

7.5%

-

8405 90 00 8406

- Parts. . . . . . . . . . . . . . . . . . . . . . . . . .

Steam turbines and other vapour turbines

[u]

7.5%

-

8406 10 00

- Turbines for marine propulsion. . . . . . . . . . . . . . .

u

7.5%

-

- Other turbines :

π † #

For Integrated Goods and Services Tax (IGST) - See Part 4 in Vol. 2.

For Additional duties and other levies - See Part 5 in Vol. 2.

For Safeguard duties and Anti-dumping duties - See Parts 6 & 7 in Vol. 2.

Chapter 84

Machinery and mechanical appliances

1346

8406 81 00

-- Of an output exceeding 40 MW. . . . . . . . . . . . . . .

u

10%

-

8406 82 00

-- Of an output not exceeding 40 MW. . . . . . . . . . . . .

u

10%

-

kg.

10%

-

u

15%

-

8406 90 00 8407

- Parts. . . . . . . . . . . . . . . . . . . . . . . . . .

Spark-ignition reciprocating or rotary internal combustion piston engines

8407 10 00

- Aircraft engines .. . . . . . . . . . . . . . . . . . . . .

- Marine propulsion engines :

8407 21 00

-- Outboard motors. . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 29 00

-- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

u

15%

-

- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87 : 8407 31

-- Of a cylinder capacity not exceeding 50 cc :

8407 31 10

--- For motor cycles. . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 31 90

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 32

-- Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :

8407 32 10

--- For motor cycles. . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 32 90

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 33

-- Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc :

8407 33 10

--- For motor cars. . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 33 20

--- For motor cycles. . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 33 90

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 34

-- Of a cylinder capacity exceeding 1,000 cc :

8407 34 10

--- For motor cars. . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 34 90

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 90

- Other engines :

8407 90 10

--- Petrol engines. . . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 90 20

--- Kerosene engines. . . . . . . . . . . . . . . . . . . . .

u

15%

-

8407 90 90 8408

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

u

15%

-

u

15%

-

8408 10 8408 10 10

- Marine propulsion engines : --- Outboard engines .. . . . . . . . . . . . . . . . . . . .

--- Other :

8408 10 91

---- Of a cylinder capacity not exceeding 100 cc. . . . . . . . . .

u

15%

-

8408 10 92

---- Of a cylinder capacity exceeding 100 cc but not exceeding 250 cc

u

15%

-

8408 10 93

---- Of a cylinder capacity exceeding 250 cc .. . . . . . . . . . .

u

15%

-

8408 20

- Engines of a kind used for the propulsion of vehicles of Chapter 87 :

8408 20 10

--- Of cylinder capacity not exceeding 250 cc .. . . . . . . . . .

u

15%

-

8408 20 20

--- Engines of cylinder capacity exceeding 250 cc. . . . . . . . .

u

15%

-

8408 90

- Other engines :

8408 90 10

--- Stationary engines of cylinder capacity exceeding 50 cc. . . . .

u

15%

-

8408 90 90 8409

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Parts suitable for use solely or principally with the engines of heading 8407 or 8408 - For aircraft engines. . . . . . . . . . . . . . . . . . . .

- Other :

u

15%

-

kg.

15%

-

8409 10 00 8409 91

-- Suitable for use solely or principally with spark-ignition internal combustion piston engines : --- Valves, inlet and exhaust, piston, piston rings, piston assemblies :

Chapter 84

Machinery and mechanical appliances

1347

8409 91 11 8409 91 12 8409 91 13 8409 91 14 8409 91 20

-----------------

Valves, inlet and exhaust .. . . . . . . . . . . .

Pistons. . . . . . . . . . . . . . . . . . . .

Piston rings. . . . . . . . . . . . . . . . . .

Piston assemblies. . . . . . . . . . . . . . . .

Fuel injection equipment excluding injection pumps.

Other :

. . . . .

. . . . .

. . . . .

. . . . .

. . . . .

kg. kg. kg. kg. kg.

15% 15% 15% 15% 15%

-

8409 91 91 8409 91 92 8409 91 93 8409 91 94 8409 91 99 8409 99

-----------------

Of petrol engines for motor vehicles.

Of other petrol engines .. . . . . .

Of kerosene engines. . . . . . . .

Of gas engines. . . . . . . . . .

Other. . . . . . . . . . . . . .

Other :

. . . . .

. . . . .

. . . . .

. . . . .

. . . . .

kg. kg. kg. kg. kg.

15% 15% 15% 15% 15%

-

. . . . .

. . . . .

. . . . .

. . . . .

. . . . .

. . . . .

. . . . .

--- Valves, inlet and exhaust, piston, piston rings, piston assemblies : 8409 99 11 8409 99 12 8409 99 13 8409 99 14 8409 99 20 8409 99 30

-------------------

Valve, inlet and exhaust. . . . . . . . . . . . .

Pistons. . . . . . . . . . . . . . . . . . . .

Piston rings. . . . . . . . . . . . . . . . . .

Piston assemblies. . . . . . . . . . . . . . . .

Fuel nozzles. . . . . . . . . . . . . . . . . .

Fuel injection equipment excluding injection pumps.

Other parts of diesel engine :

. . . . . .

. . . . . .

. . . . . .

. . . . . .

. . . . . .

kg. kg. kg. kg. kg. kg.

15% 15% 15% 15% 15% 15%

-

8409 99 41 8409 99 42 8409 99 49 8409 99 90 8410

------------

Of diesel engines for motor vehicles. . . . . . . . . . .

Of outboard engine. . . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . . .

Hydraulic turbines, water wheels, and regulators therefor

. . . .

. . . .

kg. kg. kg. kg.

15% 15% 15% 15%

-

- Hydraulic turbines and water wheels : 8410 11 00 8410 12

-- Of a power not exceeding 1,000 kW. . . . . . . . . . . . .

-- Of a power exceeding 1,000 kW but not exceeding 10,000 kW :

u

10%

-

8410 12 10 8410 12 20 8410 13

--- Of power exceeding 1,000 kW but not exceeding 5,000 kW .. . .

--- Of power exceeding 5,000 kW but not exceeding 10,000 kW. . .

-- Of a power exceeding 10,000 kW :

u u

10% 10%

-

8410 13 10 8410 13 20 8410 13 90 8410 90 00 8411

-------

u u u kg.

10% 10% 10% 10%

-

Of power exceeding 10,000 kW but not exceeding 30,000 kW ..

Of power exceeding 30,000 kW but not exceeding 80,000 kW ..

Of power exceeding 80,000 kW. . . . . . . . . . . . . .

Parts, including regulators. . . . . . . . . . . . . . . .

Turbo-jets, turbo-propellers and other gas turbines

. . . .

- Turbo-jets : 8411 11 00 8411 12 00

-- Of a thrust not exceeding 25 kN. . . . . . . . . . . . . . .

-- Of a thrust exceeding 25 kN. . . . . . . . . . . . . . . .

- Turbo-propellers :

u u

7.5% 7.5%

-

8411 21 00 8411 22 00

-- Of a power not exceeding 1,100 kW. . . . . . . . . . . . .

-- Of a power exceeding 1,100 kW. . . . . . . . . . . . . . .

- Other gas turbines :

u u

7.5% 7.5%

-

8411 81 00 8411 82

-- Of a power not exceeding 5,000 kW. . . . . . . . . . . . .

-- Of a power exceeding 5,000 kW :

u

10%

-

u u u u u u

10% 10% 10% 10% 10% 10%

-

8411 82 10 8411 82 20 8411 82 30 8411 82 40 8411 82 50 8411 82 60

-------------

Of power exceeding 5,000 kW but not exceeding 15,000 kW. . .

Of power exceeding 15,000 kW but not exceeding 30,000 kW .. .

Of power exceeding 30,000 kW but not exceeding 60,000 kW .. .

Of power exceeding 60,000 kW but not exceeding 90,000 kW .. .

Of power exceeding 90,000 kW but not exceeding 1,15,000 kW..

Of power exceeding 1,15,000 kW. . . . . . . . . . . . . .

Parts :

Chapter 84

Machinery and mechanical appliances

1348

8411 91 00 8411 99 00 8412

-- Of turbo-jets or turbo-propellers .. . . . . . . . . . . . . .

-- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Other engines and motors

kg. kg.

7.5% 10%

-

8412 10 00

- Reaction engines other than turbo-jets. . . . . . . . . . . .

- Hydraulic power engines and motors :

u

7.5%

-

8412 21 00 8412 29

-- Linear acting (cylinders). . . . . . . . . . . . . . . . . .

-- Other :

u

7.5%

-

8412 29 10 8412 29 90

--- Hydrojet (hydraulic jet engines). . . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Pneumatic power engines and motors :

u u

7.5% 7.5%

-

8412 31 00 8412 39 00 8412 80

-- Linear acting (cylinders). . . . . . . . . . . . . . . . . .

-- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Other :

u u

7.5% 7.5%

-

Stationary. . . . . . . . . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Motors, spring operated excluding clock and watch movements Wind turbine or engine. . . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Parts :

u u u u u

7.5% 10% 10% 10% 10%

-

--- Of steam engines incorporating boilers. . . . . . . . . . . .

--- Of other steam engines and other vapour power units not incorporating boilers --- Of hydraulic engines and motors. . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Pumps for liquids, whether or not fitted with a measuring device; liquid elevators - Pumps fitted or designed to be fitted with a measuring device :

kg. kg.

7.5% 7.5%

-

kg. kg.

7.5% 7.5%

-

u

10%

-

u u

7.5% 7.5%

-

--- Hand pumps .. . . . . . . . . . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Hand pumps, other than those of sub-heading 8413 11 or 8413 19 - Fuel, lubricating or cooling medium pumps for internal combustion piston engines : --- Injection pumps for diesel engines .. . . . . . . . . . . . .

--- Oil pump. . . . . . . . . . . . . . . . . . . . . . . .

--- Water pump. . . . . . . . . . . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Concrete pumps. . . . . . . . . . . . . . . . . . . . .

- Other reciprocating positive displacement pumps :

u u u

10% 7.5% 10%

-

u u u u u

7.5% 7.5% 7.5% 7.5% 7.5%

-

8413 50 10

--- Metering and dosing pumps. . . . . . . . . . . . . . . .

--- Primarily designed for handling water :

u

7.5%

-

8413 50 21 8413 50 29

---- Deep tube well turbine pump .. . . . . . . . . . . . . . .

---- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

u u

7.5% 7.5%

-

--- Steam or other vapour power : 8412 80 11 8412 80 19 8412 80 20 8412 80 30 8412 80 90 8412 90 8412 90 10 8412 90 20 8412 90 30 8412 90 90 8413

8413 11 8413 11 10 8413 11 91 8413 11 99 8413 19 8413 19 10 8413 19 90 8413 20 00 8413 30 8413 30 10 8413 30 20 8413 30 30 8413 30 90 8413 40 00 8413 50

-------------

-- Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages : --- Hand pumps .. . . . . . . . . . . . . . . . . . . . . .

--- Other : ---- Pumps for dispensing fuel. . . . . . . . . . . . . . . . .

---- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

-- Other :

Chapter 84

Machinery and mechanical appliances

1349

8413 50 90 8413 60

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Other rotary positive displacement pumps :

u

7.5%

-

8413 60 10 8413 60 20 8413 60 90 8413 70

-------

Gear type pumps. . . . . . . . . . . . . . . . . . . . .

Screw type pumps. . . . . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Other centrifugal pumps :

u u u

7.5% 7.5% 7.5%

-

8413 70 10

--- Primarily designed to handle water. . . . . . . . . . . . .

--- Other :

u

7.5%

-

u u u u u u u u

7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5%

-

u u u

7.5% 7.5% 7.5%

-

u u

7.5% 7.5%

-

kg. kg. kg. kg. kg. kg.

7.5% 7.5% 7.5% 10% 7.5% 7.5%

-

u

7.5%

-

8413 70 91 8413 70 92 8413 70 93 8413 70 94 8413 70 95 8413 70 96 8413 70 97 8413 70 99 8413 81 8413 81 10 8413 81 20 8413 81 30 8413 81 90 8413 82 00 8413 91 8413 91 10 8413 91 20 8413 91 30 8413 91 40 8413 91 90 8413 92 00 8414

8414 10 00 8414 20

-------------------------

Single and multistage chemical process pumps.

Horizontal split casing pumps. . . . . . . .

Horizontal self priming pumps. . . . . . . .

Vertical turbine driven pumps. . . . . . . .

Boiler feed pumps .. . . . . . . . . . . . .

Slurry pumps .. . . . . . . . . . . . . . .

Dredger pumps .. . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . .

Other pumps-liquid elevators :

. . . . . . . .

. . . . . . . .

. . . . . . . .

. . . . . . . .

. . . . . . . .

. . . . . . . .

. . . . . . . .

-- Pumps : --- Gas pumps .. . . . . . . . . . . . . . . . . . . . . . .

--- Hydraulic ram. . . . . . . . . . . . . . . . . . . . . .

--- Axial flow and mixed flow vertical pump designed primarily for handling water --- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

-- Liquid elevators. . . . . . . . . . . . . . . . . . . . .

- Parts : -- Of pumps : ------------

Of reciprocating pumps. . . . . . . . . . . . . . . . . .

Of centrifugal pumps. . . . . . . . . . . . . . . . . . .

Of deep well turbine pumps and of other rotary pumps .. . . .

Of hand pump for handling water .. . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Of liquid elevators. . . . . . . . . . . . . . . . . . . .

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters - Vacuum pumps .. . . . . . . . . . . . . . . . . . . . .

- Hand or foot-operated air pumps :

8414 20 10 8414 20 20 8414 20 90 8414 30 00 8414 40

-------

Bicycle pumps. . . . . . . . . . . . . . . . . . .

Other hand pumps. . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . . . . . .

Compressors of a kind used in refrigerating equipment. .

Air compressors mounted on a wheeled chassis for towing :

. . . .

. . . .

. . . .

u u u u

10% 10% 7.5% 15%

-

8414 40 10 8414 40 20 8414 40 30 8414 40 90

---------

Reciprocating air compressors.

Centrifugal air compressors .. .

Screw air compressors. . . . .

Other. . . . . . . . . . . .

Fans :

. . . .

. . . .

. . . .

u u u u

15% 15% 15% 15%

-

8414 51

-- Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W : --- Table fans. . . . . . . . . . . . . . . . . . . . . . . .

--- Ceiling fans. . . . . . . . . . . . . . . . . . . . . . .

u u

20% 20%

-

8414 51 10 8414 51 20

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

Chapter 84

Machinery and mechanical appliances

8414 51 30 8414 51 40 8414 51 50 8414 51 90 8414 59

----------

8414 59 10 8414 59 20 8414 59 30 8414 59 90 8414 60 00

---------

8414 70 00 8414 80

1350

Pedestal fans. . . . . . . . . . . . . . . . . . . . . . .

Railway carriage fans. . . . . . . . . . . . . . . . . . .

Wall fans Other Other :

Air circulator .. . . . . . . . . . . . . .

Blowers, portable. . . . . . . . . . . . .

Industrial fans and blowers .. . . . . . . .

Other. . . . . . . . . . . . . . . . . .

Hoods having a maximum horizontal 120 cm .. . . . . . . . . . . . . . . . .

- Gas-tight biological safety cabinets .. . . . .

- Other :

u u u u

20% 10% 20% 20%

-

. . . . . . . . side . . . .

. . . .

. . . . . . . . not . . . . . .

. . . . . . . . . . . . exceeding . . . . . .

u u u u u

10% 20% 10% 10% 7.5%

-

u

7.5%

-

. . . . .

. . . . .

. . . . .

u u u u u

15% 15% 15% 15% 15%

-

kg.

7.5%

-

kg. kg. kg. kg. kg. kg.

10% 7.5% 7.5% 10% 7.5% 7.5%

-

[20%] [20%]

-

[20%] [20%]

-

[20%] [20%]

-

[20%] [20%]

-

[20%] [20%] 20%

-

--- Gas compressors : 8414 80 11 8414 80 19 8414 80 20 8414 80 30 8414 80 90 8414 90

-------------

Of a kind used in air-conditioning equipment Other. . . . . . . . . . . . . . . . . .

Free-piston generators for gas turbine. . . .

Turbo charger. . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . .

Parts :

. . . . .

. . . . .

. . . . .

. . . . .

. . . . .

--- Of air or vacuum pumps and compressors : 8414 90 11 8414 90 12 8414 90 19 8414 90 20 8414 90 30 8414 90 40 8414 90 90 8415

8415 10 8415 10 10 8415 10 90 8415 20

---- Of gas compressors of a kind used in refrigerating and air conditioning appliances and machinery .. . . . . . . . . . . . . . .

---- Of bicycle pumps. . . . . . . . . . . . . . . . . . . . .

---- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

--- Of free piston generators. . . . . . . . . . . . . . . . . .

--- Of electric fans. . . . . . . . . . . . . . . . . . . . . .

--- Of Industrial fans, blowers. . . . . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system” : --- Split system. . . . . . . . . . . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Of a kind used for persons in motor vehicles :

u u

€

u u

€

u u

€

€

8415 20 10 8415 20 90

--- For buses. . . . . . . . . . . . . . . . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Other :

8415 81 8415 81 10 8415 81 90 8415 82

-- Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps) : --- Split air-conditioner two tonnes and above. . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

-- Other, incorporating a refrigerating unit :

8415 82 10 8415 82 90 8415 83

--- Split air-conditioner two tonnes and above. . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

-- Not incorporating a refrigerating unit :

u u

€

8415 83 10 8415 83 90 8415 90 00

--- Split air-conditioner two tonnes and above. . . . . . . . . .

--- Other. . . . . . . . . . . . . . . . . . . . . . . . . .

- Parts. . . . . . . . . . . . . . . . . . . . . . . . . .

u u kg.

€

€

Substituted (w.e.f. 27-9-2018) by Notification No. 67/2018-Cus., dated 26-9-2018.

€

€

€

€

R.K. Jain’s

CUSTOMS TARIFF OF INDIA Set of 2 Volumes AUTHOR DATE OF PUBLICATION EDITION ISBN NO BINDING TYPE

: : : : :

R.K. JAIN FEBRUARY 2022 74TH EDITION 9789391055257 PAPERBACK

Rs. 3495

Description This book provides the complete text of the rate of duties as applicable on import and export of goods with amended tariff schedules as applicable from 1-1-2022. It also incorporates basic details such as: u

How to use this Tariff?

u

How to calculate the effective rate of import duty

This book is divided into two volumes with the following coverage: u

Customs Duty Rates & Exemptions

u

IGST, Export Tariff, Cesses, Anti-dumping, Safeguard, Additional Duties & Commodity Index

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