Notes: -

1. This chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in the schedule.

2. Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under Section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.

3. Heading 9802 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms or 500 milliliters and which can be identified with reference to the purity, makings or other features to show them to be meant for use solely as laboratory chemicals.

4. Headings 9803 and 9804 are taken not to apply to:

a) motor vehicles;

b) alcoholic beverages; and

c) tobacco and manufactured products thereof

(Above Sl. NO. 4 has been amended vide NOTIFICATION NO. 16/2017, DT. 12/07/2017)

[OLD- 4. Headings 9803 and 9804 are taken not to apply to:

a) Motor vehicles;

b) Alcoholic drinks;

c) Goods imported through Courier Service. ]

5. Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import license or a Customs Clearance Permit either for his own use or on behalf of others.

6. Heading 9804 is to be taken not to apply to articles imported under an import license or a Customs Clearance permit.