Eximkey India DGFT, Customs, Excise, Export Import policy, Foreign Trade Policy and export import data.

DGFT Import Policy

ITC (HS), 2012
SCHEDULE 1 – IMPORT POLICY

Section I Chapter-1

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

NOTES:

1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout this Schedule any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1
LIVE ANIMALS

NOTE:

This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307 or 0308;

(b) Cultures of micro-organisms and other products of heading 3002; and

(c) Animals of heading 9508.

Policy Conditions of this Chapter:

(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the Aayat Niryat form given in ANF 2B of the Handbook of Procedures Vol. 1, to the Director General of Foreign Trade along with the recommendation of the Chief Wild Life Warden of the State concerned.

(2) (a) An application for grant of a licence for import of Stallions and Broodmares may be made in the Aayat Niryat form given in ANF 2B of the Handbook of Procedures Vol. 1, to the Director General of Foreign Trade along with the recommendation of Director, Animal Husbandry and Veterinary Services of the State Government concerned or the Department of Animal Husbandry and Dairying, Ministry of Agriculture, Government of India.

(b) The import of stallions and broodmares against licences shall be subject to the following conditions:

(i) Import of such animals shall be subject to the health regulations in force;

(ii) Applications shall be considered only from stud farms which have been in existence for at least three years and registered with the Animal Husbandry Commissioner, Department of Agriculture and Cooperation, Government of India. However, this period of three years may be relaxed on merits;

(iii) A health certificate as per the India's requirements issued either by the official veterinarian or by a veterinary doctor authorized to issue an export certificate by the Government of the country of origin shall be furnished at the time of custom clearance.

(iv) Importer shall furnish information on the age, sex and breed of horses as well as the purpose of import with supporting documents at the time of filing application to the DGFT.

(Above Policy Condition 2 (b) (iii) revised & (b) (iv) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

[OLD - (iii) A certificate of fitness issued either by the veterinary officer or by a qualified veterinary doctor registered with the Government of the country of origin shall be furnished at the time of customs clearance. ]

(3) An application for grant of a licence for import of horses for polo may be made in the form given in ANF 2B of the Handbook of Procedures Vol. 1, to the Director General of Foreign Trade.

(4) An application for grant of a licence for Livestock (excluding equine), Pureline stocks, birds’ eggs, frozen semen/ embryo, and Commercial chicks may be made in the form given in ANF 2B of the Handbook of Procedures Vol. 1, to the Director General of Foreign Trade along with the recommendation of the Department of Agriculture and Cooperation, Government of India.

(5) Import of Live animals other than wild animals as defined under Wild Life Protection Act, 1972 is permitted against a licence to Zoos and Zoological parks, circus companies, private individuals, on the recommendation of the Chief Wild Life Warden of a State Government subject to the provisions of the Convention on Inter-national Trade in Endangered Species of Wild Fauna and Flora (CITES). For recognized scientific/research institutions, in addition to the above requirement, recommendation of Committee for the purpose of Control and Supervision of Experiments on Animals (CPCSEA) under the Prevention of Cruelty to Animals Act, 1960 shall also be required for issuance of Import licence.

(6) Import of Wild Animals (including their parts and products) as defined in the Wild Life (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

(7) Import of dogs is allowed only for the following specific purposes:-

i. Pet dog with valid pet book and relevant records/documents in the name of importer.

ii. Dogs imported by the R&D Organisations for conducting research with the recommendation of CPCSEA.

iii. For the internal security by the Defence and Police Force.

(8) Import of commercial dogs for breeding or any other commercial activities other than the purposes mentioned above is not permitted.

(Above policy condition (7) & (8) has been introduce vide NOTIFICATION NO. 03/2016, DT. 25/04/2016 )

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

NOTE: This Chapter does not cover:

(a) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or

(c) Animal fat, other than products of heading 0209 (Chapter 15)

SUPPLEMENTARY NOTE:

In this Chapter “wild animals” means wild animals as defined in Wildlife (Protection) Act, 1972 (53 of 1972).

Policy Conditions of this Chapter:

(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the Aayat Niryat form given in ANF2B of the Handbook of Procedures Vol. I, to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.

(2) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

(3) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.

(Above Policy Condition (3) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 3

FISH AND CRUSTCEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

NOTES:

1. This Chapter does not cover:

(a) Mammals of heading 0106;

(b) Meat of mammals of heading 0106 (heading 0208 or 0210);

(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 1604).

2. In this Chapter, the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Policy Conditions of this Chapter:

(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the Aayat Niryat form given in ANF 2B of the Handbook of Procedures Vol. I, to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.

(2) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

(Above Policy Condition (3) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 4

DAIRY PRODUCE; BIRD'S EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES:

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0405:

(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight and a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

(a) A milkfat content, by weight of the dry matter, of 5% or more;

(b) A dry matter content, by weight, of at least 70% but not exceeding 85%; and

(c) They are moulded or capable of being moulded.

4. This Chapter does not cover:

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

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

SUB-HEADING NOTES:

1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90).

SUPPLEMENTARY NOTE:

In this Chapter "Wild Animals" means wild animals as defined in Wild Life (Protection) Act, 1972 (53 of 1972).

Policy Conditions of this Chapter:

(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the form given in ANF 2B of the Handbook of Procedures Vol. I, to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.

(2) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

(3) Import of milk and milk products (including food preparations with milk or milk solids as an ingredient) from China is ‘Prohibited’ till 24.6.2012 or until further orders, whichever is earlier. The transitional arrangements under para 1.5 of the Foreign Trade Policy will not be allowed in the case of import of above products from China for this period. [Notification No. 91 (RE-2010)/2009-14 dated 26.12.2011]

(4) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.

(Above Policy Condition (4) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES:

1. This Chapter does not cover:

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or Skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) Prepared knots or tufts for broom or brush making (heading 9603).

2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks rhinoceros horns and the teeth of all animals are regarded as “ivory”.

4. Throughout this schedule, the expression “horsehair” means hair of the manes or tails of equine or bovine animals.

SUPPLEMENTARY NOTE:

In this Chapter, the expressions “wild animal” and “wild life” have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the expression “wild bird” means any bird specified in Schedules to that Act.

Policy Conditions of this Chapter:

(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the Aayat Niryat form given in ANF 2B of the Handbook of Procedures Vol. I, to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.

(2) Import of Wild Animals (including their parts and products) as defined in the Wild Life (Protection) Act, 1972 is prohibited.

(3) Imports will be subject to the provisions of CITES (Convention of International Trade in Endangered Species of wild Fauna & Flora).

(In above policy condition (4) last sentence has been added vide NOTIFICATION NO. 29/2013, DT. 24/07/2013)

(5) Import of Bovine Embryos shall be subject to compliance of the guidelines issued by Department of Animal Husbandry, Dairying & Fisheries. The guidelines are available at "www.dahd.nic.in" under icon "trade" at "Procedure for Import".

(Above Policy Condition (4) & (5) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

SECTION II

VEGETABLE PRODUCTS

NOTE:

In this Section, the term “pellets” means products, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

NOTES:

1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

Policy Conditions of this Chapter:

(1) Import of seeds of vegetables, flowers, fruits and plants, tubers and bulbs of flowers, cutting, sapling, budwood etc., of flowers and fruits for sowing or planting is permitted without a licence in accordance with a permit for import granted under the Plant Quarantine (Regulation of Imports into India) Order, 2003. However, import of Poppy seeds if permitted for import under the Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989 for sowing or planting shall be subject to the condition that importer shall produce a certificate from the competent authority of the country of origin that opium poppy has been grown licitly/legally in that country as per requirements of the International Narcotics Control Bureau.

(2) Import of living plants, seeds for sowing or plant material shall be made by the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities and State Governments, without a licence. Such import shall be subject to such conditions as may be specified by the Ministry of Agriculture, Government of India, from time to time.

Section II

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

NOTES:

1. This Chapter does not cover forage products of heading 1214.

2. In headings 0709, 0710, 0711 and 0712 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hartensis or Origanum majorana).

3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

(a) Dried leguminous vegetables, shelled (heading 0713);

(b) Sweet corn in the forms specified in headings1102 to 1104;

(c) Flour, meal, powder, flakes, granules pellets of potatoes (heading 1105);

(d) Flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904).

Policy Conditions of this Chapter:

(1) Import of living plants, seeds for sowing or plant material shall be made by the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities and State Governments, without a licence. Such import shall be subject to such conditions as may be specified by the Ministry of Agriculture, Government of India, from time to time.

Section II

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

NOTES:

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same heading as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:

(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);

(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Policy Conditions of this Chapter:

(1) Goods in this Chapter will also be subject to the provisions of CITES (Convention of International Trade in Endangered Species of Wild Fauna and Flora).

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

NOTES:

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in Paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

SUPPLEMENTARY NOTES:

1) Heading 0901 includes coffee in powder form.

2) “Spice” means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their taste, are mainly used as condiments. These products may be whole or in crushed or powdered form.

3) The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as “masalas”.

Policy Conditions of this Chapter:

1) Goods in this chapter may fall under restricted list of crude drugs as listed in Policy Condition (2) at the end of Chapter 12. In such cases, policy as indicated therein should be applicable.

2) Irrespective of the Policy indicated against the Exim Code Nos. 0902 20 40 and 0902 40 60 in column 3 of ITC (HS) above, the import of these items will be subject to the conditions of the provisions of the Tea Waste (Control) Order, 1959 as amended from time to time (can be accessed from the website of the Tea Board of India: http://www.teaboard.gov.in). Import of tea waste is to be allowed only to the licence holders under the aforementioned Order issued by Tea Board of India.

CHAPTER 10

CEREALS

NOTES:

1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.

2. Heading 1005 does not cover sweet corn (Chapter 7).

SUB-HEADING NOTE:

The term “Durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Policy Conditions of this Chapter:

(1) Policy relating to import of wheat by Roller Flour Mills is as follows:

The State Trading Corporation of India Limited (STC) and the Projects Equipments Corporation (P.E.C.) are permitted to import wheat on behalf of Roller Flour Mills subject to the following conditions:-

(i) The import should be for meeting the Roller Flour Mills' own requirements for milling purposes and sale of the resultant flour in the domestic market.

(ii) The import contract should be registered by the importing agency with Agricultural and Processed Food Products Export Development Authority (APEDA).

(iii) The imported wheat must be sold to the individual Roller Flour Mills on actual user condition.

[Reference Public Notice No. 31 (PN)/97-02 dated 12th August 1997]

(2) Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plants, Fruits and Seeds (Regulation of import into India) Order, 1989.

(3) Import of genetically modified (GM) Rice is ‘Restricted’. Import of Rice into India is permitted only if the importer is able to furnish a certificate from the competent Government Authorities from country of export that the exported rice is GM free.

(4) The existing policy for import of items falling at Exim Codes 10011900 (Durum Wheat: Other) and 1001 99 10 (Other Wheat) shall remain in abeyance till further orders. During this period, import of these items will be allowed freely.

[Reference Notification No. 35 Dated 8th October 2007]

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

NOTES:

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (headings 0901 or 2101);

(b) Prepared flours, groats, meals or starches of heading 1901;

(c) Corn flakes or other products of heading 1904;

(d) Vegetables, prepared or preserved, of headings 2001, 2004 or 2005;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

(a) A starch content (determined by the modified Ewers polarimetric method*) exceeding that indicated in Column (2); and

(b) An ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

*To know more about ‘modified Ewers polarimetric method’, visit International Organisation for Standardization (ISO) website link: http://www.iso.org/iso/iso_catalogue/catalogue_tc/catalogue_detail.htm?csnumber=18589

(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or

(5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104

Cereal	Starch content	Ash content	Rate of passage through a sieve with an aperture of
			315 Micrometres (microns)	500 micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45%	2.5%	80%	-
Barley	45%	3.0%	80%	-
Oats	45%	5.0%	80%	-
Maize (corn) and	45%	2.0%	-	90%
Rice	45%	1.6%	80%	-
Buckwheat	45%	4.0%	80%	-

3. For the purposes of heading 1103, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:

(a) In the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) In the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER.

NOTES:

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 07 or Chapter 20).

2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

Heading 1209 does not, however, apply to the following even if for sowing:

(a) Leguminous vegetables or sweet corn (Chapter 07);

(b) Spices or other products of Chapter 09;

(c) Cereals (Chapter 10); or

(d) Products of headings 1201 to 1207 or 1211.

4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

5. For the purposes of heading 1212, the term “seaweeds and other algae” does not include:

(a) Dead single-cell micro-organisms of heading 2102;

(b) Cultures of micro-organisms of heading 3002; or

(c) Fertilizers of heading 3101 or 3105.

SUB-HEADING NOTE:

For the purposes of sub-heading 1205 10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

Policy Conditions of this Chapter:

(1) Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not, crushed or powdered as covered under Exim Code 12.11, import of which has been shown as restricted and which are not covered by the list mentioned in licensing note 2 below, may be permitted freely by the Actual Users without an import license subject to plant protection quarantine certificate. However, import of opium (papaver species), cannabis(cannabis species) and coca(erythroxylon species) shall not be permitted. This free importability shall not be applicable to the items, poppy, flowers and unripe heads of dried poppy, psyllium husk (isobgul), psyllium seed (isobgul), poppy husk and jojoba seed.

(2) Import of Crude Drugs required for making Ayurvedic, Unani or any other system of medicine as listed below is permitted freely.

List of Crude Drugs required for the Manufacture of Ayurvedic, Unani or any other system of medicine Allowed for Import Without a Licence
Sl. No.	Ayurvedic/ Unani name of the crude drugs inclusive of parts	Scientific and/or English name of the drug
(1)	(2)	(3)
A.	PLANT ORIGIN DURGS
1.	Vansalochan Tabsheer (Manna)	Bambusa bambas Druce Sy. B. arundiracsa Wild Bamboo Manna.
2.	Gaozeban (leaves, flowers)	Borago officinitis Linn.
3.	Suranjan (Corams)	Colcheum Luteum Baker colchicum.
4.	Bol. Mur Makki (Gum resin)	Commiphora myrtha (nees) engl. Myrth.
5.	Saqmonia (Resin)	Convolvulus seammonia Linn. Scammony.
6.	Yashtimadhu. Mulethi (Roots)	Glycyrthiza glabra Linn. Licorice.
7.	Hauber Abhal (Bernes)	Juniperus communis Linn. Juniper Berries.
8.	Todn (Seeds)	Mathiola incana R.Br.
9.	Deleted
10.	Shaqaqul Misri (Root)	Pastinaca secacul Linn. Wild Parship secacu.
11.	Kab abchini (Fruits)	Piper cubeba Linn. f. Cubed.
12.	Mastagr	Pistcia lentiscus Linn. mastich.
13.	Maya Phala. Mazu (Galls)	Quercus inbectoria Oliv. Oak.
14.	Chobchini (Root)	Smilax china Linn. china Root.
15.	Unnab (Fruits)	Zizyphus sativa gaerth Jujuba.
16.	Aqarqarha (Root)	Anacyclus pyrothrum Dc. Pollitery.
17.	Bahman safaid (Root) & surkh (Red & White vraz)	Contaurea bheen Linn.
18.	Darronaj Aqrabi (Root)	Doronicum pardalianches Linn. Roman Leopard's Bane.
19.	Usara revand (Extract) revandchini (Root)	Rheum emodia Wall Rheum. Rhubarb.
20.	Ustokhuddus (Plant)	Lavandula stoechas Linn. French Lavander.
21.	Habb-ul-Ghar (berries)	Paurus nobils Linn. Lourd.
22.	Abb-ul-Aas (Berries)	Myrtus communis Linn. Myrtle.
23.	Ood-e-Saeeb (Root)	Paeonia officinalis Linn. Paeonia Root.
24.	Bisfayej (Root, Rhizome)	Polypodium vulgare Linn. Polipody.
25.	Ushbah Maghribi (Root)	Smliax aristole-chiaefolia Miller Maxician Sarsaparillao.
26.	Turanjabeen (Manna)	Alnagi psoud-allhagi (Bieb) Desv Syn.
27.	Zarishak (Fruit)	A. Camelonum fiseb. Berberts vulgaris Linn. Borbery.
28.	Balsan (Habb Seeds Raughan-oil)	Commiphora opobalsamin, Linn. engl. Balsome Tree.
29.	Sheez Khisht (manna)	Pracinus ornus Linn.
30.	Ushaq (Olio-gum-resin)	Darema ammoniacum D. Don. Annoniacum.
31.	Gul-e-Ghans (Flower)	Gentianaoilvueri Griseb Gentian.
32.	Habb-uo-Mahlab (Fruits, Seeds)	Prunus mahaleb Linn. Mahalab Tree.
33.	Faranj Mushk (Fruits, Seeds)	Dracocophalum moldivica Linn.
34.	Badiyan Khatal (Fruit)	Illcium verum Hook F.
35.	Biranjasif	Achillea Millifolium Linn. Milfoil.
36.	Jadwar Nirbisi (Root)	Delphinium Denudatum Wall.
37.	Turmus safed	Lupinus albus Linn. White lupin.
38.	Gulnar Farsi (Flower)	Punica granatum Linn. Pom-Granate
39.	Satar fars (Plant)	Zataria multiflora Boiss.
40.	Omitted
41.	Kahruba (Resin in fossil form)	Pinus succinifora Gopport Amber (Fossilised).
42.	Damm-ul-Akhwain (Resineus exudate)	Draecona cinnablri balf.f. Bragon's Blood Plant.
43.	Naryal daryaee	Ladoicoa moldivica Pors. syn. L. Seychellarum labill.
44.	Gul-e Pista (Flower)	Pistacia yera Linn. Pistachio Plant.
45.	Loban (Balsamic resin Benzoin)	Styrax benzoin Dryand Olibanum or benzoin Tree.
46.	Anisoon (Fruit)	Pimpinalla anisum Linn. Ani fruits.
47.	Sarjarsam (Gum - resin)	votoria indica Linn.
48.	Rotanjot (Rhizome)	Onosma echiodes Linn.
49.	Zoofa (Plant)	Nyssopus offcinalis Linn. Hyssop.
50.	Shaqiqoon (Mushroom)	Polyprous officinalis Fries Edible Mushroom.
51.	Guggulu	Commiphora wightil (Arn.)/Mukul
52.	Pippali	Piper longun linn.
53.	Kesara (kumkum)	Crocus sativus Linn.
54.	Priyala	Buchanania lanzen Sprong
55.	Musali Shveta	Asparagen adsedence
56.	Black Cumin (Kala Zeera/Siaha Zeera)	Carumcarvi or Carum bulbocastanum
57.	Nutmeg
58.	Mace
B.	MINERAL ORIGIN DRUGS
1.	Shilajit	Black Bitumen, Mineral Pitch Bitumen.
2.	Boora-e-Armani	Bole Amreniac, Amrenian Bole.
3.	Hajr-ul-Yahud	Fossil Enerinate.
4.	Sahar Mohra	Serpentine
5.	Yaqoot (Choora)	Ruby.
6.	Parwala, Munga, Shaakh-e-Marjan, bekh-e-Marjan, byssad	Coral (Colralium rubram.)
7.	Mukta, Moti	Pearl.
8.	Sang yashab	Jade.
9.	Hingul, Shangraf	Cinnabar.
10.	Gil-e-Makhtoom	Clay.
11.	Anjana	Lead sulphide, Black antomony
12.	Malla	Arsenic
13.	Manahshila	Realgar
14.	Hartala	Orpiment
15.	Parada	Mercury

(3) Import of Poppy Seeds (HS Code: 120791 00) shall be allowed subject to the following conditions:

a) Import permitted only from Australia, Austria, France, China, Hungary, the Netherlands Poland, Slovakia, Spain, Turkey and Czech Republic, United Kingdom, Democratic People's Republic of Korea, Macedonia, Germany and Ukraine;

b) The importer shall produce an appropriate certificate from the competent authority of the exporting country that Opium Poppy have been grown legally in that country; and

c) All import contracts for this item shall compulsorily be registered with the Narcotics Commissioner, Gwalior prior to import in accordance with the guidelines issued by the Department of Revenue, which may, inter - alia, include fixing of country caps, imposing quantitative restriction, if any, per impoter or any other relevant provisions as deemed necessary for implemeptation of National Policy on Narcotic Drugs and Psychotropic Substances.

(Above Policy condition No. 3 has been amended vide NOTIFICATION NO. 17/2016, DT. 29/07/2016)

[OLD- (3) Import of Poppy Seeds (HS Code: 120791 00) shall be allowed subject to the following conditions:

a) Import permitted only from Australia, Austria, France, China, Hungary, the Netherlands, Poland, Slovakia, Spain, Turkey and Czech Republic, United Kingdom, Democratic Peoples Republic of Korea, Macedonia, Germany and Ukraine;

b) The importer shall produce an appropriate certificate from the competent authority of the exporting country that Opium Poppy have been grown licitly /legally in that country; and

(Above condition no. 3 has been amended vide NOTIFICATION NO. 19/2012, DT. 05/10/2012 )

[OLD- (3) Import of Poppy Seeds (Exim Code No. 1207 91 00) shall be allowed subject to the following conditions:

(a) Import permitted only from Australia, Austria, France, China, Hungry, the Netherlands, Poland, Slovenia, Spain, Turkey and Czech Republic;

(b) The importer shall produce an appropriate certificate from the competent authority of the exporting country that Opium Poppy have been grown licitly / legally in that country as per requirements of International Narcotics Control Bureau (website: http://www.incb.org); and ]

(c) All import contracts for this item shall compulsory be registered with the Narcotics Commissioner, Central Bureau of Narcotics, Gwalior (website: http://cbn.nic.in) prior to import.]

(4) Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.

(5) Import of Salab misri (Orchis laxiflora) required for the manufacture of Ayurvedic, Unani or any other system of medicine shall be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

NOTES:

1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);

(b) Malt extract (heading 1901);

(c) Extracts of coffee, tea or mate (heading 2101);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;

(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);

(g) Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006);

(h) Tanning or dyeing extracts (heading 3201 or 3203);

(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES:

1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).

3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

NOTES:

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading 0209;

(b) Cocoa butter, fat or oil (heading 1804);

(c) Edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21);

(d) Greaves (heading 2301) or residues of headings 2304 to 2306;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 4002).

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

SUB-HEADING NOTE:

For the purpose 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.

SUPPLEMENTARY NOTES:

1. In this Chapter, “edible grade”, in respect of goods (i.e. edible oil) specified Food Safety & Standards Act, 2006, means the standard of quality specified for such goods in that Act/Rules thereunder/ in an Appendix thereunder.

2. In this Chapter “fixed Vegetable Oil” means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them).

Policy Conditions of this Chapter:

(1) All Oils which are included in the Food Safety & Standards Act, 2006 as also all solvent extracted Oils conforming to the standards specified in the Third Schedule of Solvent Extracted Oil, Deoiled Meal and Edible Flour Control Order, 1967 (details can be accessed from website: http://fssai.gov.in/Portals/0/Pdf/solvent_Extracted.pdf) except coconut oil, RBD palm oil, RBD palm stearin and palm kernel oil are freely importable. Import of coconut/copra oil is permitted through State Trading Enterprises.

(2) Irrespective of the policy indicated in this chapter, import of sulphonated fish oil is freely permitted without an import authorisation from DGFT.

(3) Non-edible Industrial grade Crude Palm Stearin may be imported without an authorisation in accordance with the following conditions:

(i) Imports may be made by only those importers who hold an industrial licence or an authorisation from the Secretariat of Industrial Approvals of the Department of Industrial Development, Government of India or a DGTD registration for the manufacture of fatty acids or registration with Directorate of Vanaspati, Vegetable oils and Fats and who have the facility to split Crude Palm Stearin into fatty acids and glycerol.

(ii) Only Crude Palm Stearin admixed with at least 10% free fatty acids (FFA) will be allowed to be imported.

(iii) Actual User condition shall apply to the imported Crude Palm Stearin, which shall be split into fatty acids and glycerol at the importer's own splitting facility. The imported Crude Palm Stearin shall be used only for being split into fatty acids and glycerol and it shall not be utilised, sold, transferred or disposed of in any other manner without the prior permission in writing of the Director General of Foreign Trade, New Delhi.

(iv) Fatty acids and glycerol manufactured out of the imported Crude Palm Stearin are, however, freely transferable.

(v) Non-edible industrial grade Crude Palm Stearin admixed with at least 3.5% free fatty acids (FFA) will also be allowed to be imported without an import licence by only those importers who are registered with the Directorate of Vanaspati, Vegetable Oils and Fats subject to the condition that the imported Crude Palm Stearin shall be used only for being split into fatty acids and glycerol and it shall not be utilised, sold, transferred or disposed of in any other manner without the permission of the Director General of Foreign Trade. Fatty acids and glycerol manufactured out of such imported Crude Palm Stearin shall be sold only to the actual users of such fatty acid and glycerol.

(vi) The importer shall furnish quarterly statements to the Directorate of Vanaspati, Vegetable Oils & Fats (DVVO&F) giving full details of (i) quantities and value of CPS imported; (ii) quantities of fatty acids and glycerol manufactured; (iii) names and addresses of the companies to whom the fatty acids and glycerol were supplied together with the quantities supplied; (iv) quantities of fatty acids and glycerol consumed internally; and (v) opening and closing stocks of CPS, fatty acids and glycerol in the format prescribed at Annexure - A .

Directorate of Vanaspati, Vegetable Oils and Fats will issue certification of utilisation by the importer/actual user after satisfying itself about the information furnished in respect of imported Crude Palm Stearin (Non-edible industrial grade) admixed with atleast 3.5% free fatty acids only. The nature of Utilisation Certificate will determine the eligibility of the importer for further imports of the Crude Palm Stearin (Non-edible industrial) admixed with atleast 3.5% free fatty acids (Annexure - B).

The authorization to make future imports shall be given by the Directorate of Vanaspati, Vegetable Oils and Fats on annual basis.

Actual users may also use the services of the State Trading Corporation of India Ltd. (STC) for the import of Crude Palm Stearin. The STC may import Crude Palm Stearin without a licence, approval or authorisation from the Government and arrange for its splitting into fatty acids and glycerol.

ANNEXURE - A

Quarterly return to be furnished by the importer of Crude Palm Stearin (C.P.S) for the quarter ending March, June, September and December.

Quantity in MT
C.P.S. Glycerol Fatty Acid

1) Opening Stock
2) Quantity imported
a) FOB Value per tonne of C.P.S
b) Analysis report of C.P.S
i) F.F.A %
ii) Moisture & Volatile matter %
iii) Other relevant analytical characteristics
c) Consumption of C.P.S and production of Glycerol and Fatty Acid.
3) Names and Addresses of the companies to whom Glycerol and fatty acids were supplied alongwith the quantities.
3A) Consumption of fatty acids and glycerols.
4) Closing stock
We hereby confirm that the information furnished by us is correct and nothing has been concealed. We are fully conscious that any misrepresentation of facts and/or any violation of the term and conditions set out in hereinabove will make us liable to penal action which may also include disentitlement to further import.

Signature of the applicant:
Name:
Designation:
Full Office Address:

ANNEXURE – B
Government of India
Ministry of Civil Supplies
Consumer Affairs and Public Distribution
Directorate of Vanaspati, Vegetable oils & Fats
Block-2, 5th Floor,
CGO Complex, Lodhi Road,
New Delhi - 110 003.

Dated:

CERTIFICATE

1. Certified that the under-mentioned quantities of Crude Palm Stearin (C.P.S) have been utilised by M/S---- --------------- for production of Fatty Acid & Glycerol as indicated below during the period from ------------- to ------------ (In M.T)

PRODUCTION

Consumption of Fatty Acid

Glycerol

Crude Palm Stearin

2. Quantity of C.P.S authorised for further import during the period from ---------- to ------- Officer not below the rank of Dy.Director.

All edible oils which are presently freely importable under various Exim Code Heading shall be freely importable subject to the condition that the importer shall have to intimate within 15 days from the date of import indicating the following information to the Directorate of Vanaspati, Vegetable Oils and Fats:-

(i) Type of oil
(ii) Date of contract and actual import
(iii) Quantity
(iv) Price;and
(v) Origin.

In addition to the above information, importer will have to submit monthly statement in enclosed format with this Notification giving the relevant information about the actual import having taken place latest by the 7th of every month.

[Reference: Public Notice No. 14 (PN)/97-02 dated 6th June, 1997 and Public Notice No. 38 (RE-2001)/1997-2002 dated 1st October, 2001]

(4) Any item importable under this Chapter shall not contain animal tallow in any form.

(5) Import Policy for Fish Body Oil (Refined), covered under this EXIM Code 1504 20 10 or under EXIM Code 1504 20 20, having following quality parameters shall be ‘Free’:

Sr. No.	Quality Parameter	Value
(i)	Free fatty Acids:	<0.10% (as Oleic Acod)
(ii)	Moisture:	<0.5%
(iii)	Perozide value (PV):	<10 milli equivalent/kg of oil
(iv)	Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA:	Not less than 5% by weight
(v)	Trans fat:	<0.1%

(In above table the Quality Parameter (iv) revised vide NOTIFICATION NO. 11/2013, DT. 22/04/2013)

[OLD -

Sr.No.	Quality Parameter	Value
(i)	Free fatty Acids:	<0.10% (as Oleic Acod)
(ii)	Moisture:	<0.5%
(iii)	Perozide value (PV):	<10 milli equivalent/kg of oil
(iv)	Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA:	5-15% by weight
(v)	Trans fat:	<0.1%

]

[Reference: Notification No. 8(RE-2010)/2009-14 dated 8.10.2010]

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

NOTE:

In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.

CHAPTER 16

PREPARATION OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

NOTES:

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

SUB-HEADING NOTES:

1. For the purposes of sub-heading 1602 10, the expression “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This sub-heading takes precedence over all other sub-headings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the sub-headings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Policy Conditions of this Chapter:

(1) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.

(Above Policy Condition (1) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

NOTES:

1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading 1806);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c) Medicaments or other products of Chapter 30.

SUB-HEADING NOTES:

1. For the purposes of subheadings 1701 11, 1701 12 and 1701 14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.

2. Subheading 1701 13 covers only cane sugar obtained without content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Policy Conditions of this Chapter:

(1) Import of milk products, chocolate products (including candies/confectionary/food preparations with milk or milk solids as an ingredient) from China is ‘Prohibited’ till 24.6.2012 or until further orders, whichever is earlier. The transitional arrangements under para 1.5 of the Foreign Trade Policy will not be allowed in the case of import of above products from China for this period.

[Notification No. 91 (RE-2010)/2009-14 dated 26.12.2011]

CHAPTER 18

COCOA AND COCOA PREPARATIONS

NOTES:

1. This Chapter does not cover the preparations of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading 1806 includes sugar confectionery containing cocoa and subject to Note 1 to this Chapter, other food preparations containing cocoa.

Policy Conditions of this Chapter:

(1) Import of chocolate and chocolate products (including candies/confectionary/food preparations with milk or milk solids as an ingredient) from China is ‘Prohibited’ till 24.6.2012 or until further orders, whichever is earlier. The transitional arrangements under para 1.5 of the Foreign Trade Policy will not be allowed in the case of import of above products from China for this period.

[Notification No. 91 (RE-2010)/2009-14 dated 26.12.2011]

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

NOTES:

1. This Chapter does not cover:

(a) Except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

(c) Medicaments or other products of Chapter 30.

2. For the purpose of heading 1901:

(a) The term “groats” means cereal groats of Chapter 11;

(b) The terms “flour” and “meal” means:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4. For the purposes of heading 1904, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the Headings of, or Notes to, Chapter 10 or 11.

Policy Conditions of this Chapter:

(1) Import of milk and milk products (including chocolate and chocolate products and candies/confectionary/food preparations with milk or milk solids as an ingredient) from China is ‘Prohibited’ till 24.6.2012 or until further orders, whichever is earlier. The transitional arrangements under para 1.5 of the Foreign Trade Policy will not be allowed in the case of import of above products from China for this period.

[Notification No. 91 (RE-2010)/2009-14 dated 26.12.2011]

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

NOTES:

1. This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 07, 08, or 11;

(b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof (Chapter 16);

(c) Bakers’ wares and other products of heading 1905; or

(d) Homogenized composite food preparations of heading 2104.

2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 07 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 08) which have been prepared or preserved by processes other than those referred to in Note 1(a).

4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 2002.

5. For the purpose of heading 2007, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. For the purpose of heading 2009, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% volume.

SUB-HEADING NOTES:

1. For the purposes of sub-heading 2005 10, the expression “homogenized vegetables” means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Sub-heading 2005 10 takes precedence over all other sub-headings of heading 2005.

2. For the purposes of subheading 2007 10, the expression “homogenized preparations” means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no accounts is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Sub-heading 2007 10 takes precedence over all other sub-headings of heading 2007.

3. For the purposes of sub-heading 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 200C or corrected for 200C if the reading is made at a different temperature.

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

NOTES:

1. This Chapter does not cover:

(a) Mixed vegetables of heading 0712;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c) Flavoured tea (heading 0902);

(d) Spices or other products of headings 0904 to 0910;

(e) Food preparations, other than the products described in heading 2103 or 2104 containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Yeast put up as a medicament or other products of heading 3003 or 3004; or

(g) Prepared enzymes of heading 3507.

2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101.

3. For the purposes of heading 2104, the expression “homogenized composite food preparations” means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

SUPPLEMENTARY NOTES:

1. In this Chapter, “Pan masala” means any preparation containing betel nuts and any one or more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol.

2. In this Chapter “Betel nut product known as supari” means any preparation containing betel nuts but not containing any one or more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol.

3. For the purpose of sub-heading 2106 90 11, the expression “Sharbat” means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours, such as Rose, Khus, Kevara, but not including aerated preparations.

4. Sub-heading 2106 90 50, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machines.

5. Heading 2106 (except 2106 90 20 & 2106 90 30), inter alia, includes:

(a) Protein concentrates and textured protein substances;

(b) Preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption;

(c) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption;

(d) Powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened;

(e) Flavouring powders for making beverages, whether or not sweetened;

(f) Preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients;

(g) Preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes;

(h) Pre-cooked rice, cooked either fully or partially and their dehydrates; and

(i) Preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients.

6. Sub-heading 2106 90 99 includes sweet meats commonly known as “Misthans” or “Mithai” or by any other name. They also include products commonly known as “Namkeens”, “mixtures”, “Bhujia”, “Chabena” or by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients.

Policy Conditions of this Chapter:

(1) Import of milk and milk products (including chocolate and chocolate products and candies/confectionary/food preparations with milk or milk solids as an ingredient) from China is ‘Prohibited’ till 24.6.2012 or until further orders, whichever is earlier. The transitional arrangements under para 1.5 of the Foreign Trade Policy will not be allowed in the case of import of above products from China for this period. [Notification No. 91 (RE-2010)/2009-14 dated 26.12.2011]

(2) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.

(Above Policy Condition (2) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

NOTES:

1. This chapter does not cover;

(a) Products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);

(b) Sea water (heading 2501);

(c) Distilled or conductivity water or water of similar purity (heading 2853);

(d) Acetic acid of concentration exceeding 10% by weight of acetic acid (heading 2915);

(e) Medicaments of heading 3003 or 3004; or

(f) Perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C.

3. For the purposes of heading 2202, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.

SUB-HEADING NOTE:

For the purposes of sub-heading 2204 10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.

Policy Condition of this Chapter:

1. In terms of General Note 13 of this Schedule, the import of alcoholic beverages as classified under Chapter 22 of this Schedule shall be subject to compliance of various mandatory requirements as stipulated by various State Governments.

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

NOTE:

Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

SUB-HEADING NOTE:

For the purpose of sub-heading 2306 41, the expression “low erucic acid rape or colza seeds” means seeds as defined in sub-heading Note 1 to Chapter 12;

Policy Condition of this Chapter:

(1) Import of items of animal origin or the products intended for animal feeding containing animal origin materials [OLD- Import of all items / products ] under ITC (HS) Code 2309 "Preparations of a kind used in Animal Feeding" shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.

(In above Policy Condition (1) the phrase "‘Import of items of animal origin or the products intended for animal feeding containing animal origin materials" replace by NOTIFICATION NO. 29/2013, DT. 24/07/2013)

(Above Policy Condition (1) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

NOTE:

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

SUB-HEADING NOTE:

For the purposes of subheading 2403 11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this Sub-heading.

SUPPLEMENTARY NOTES:

1) "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

2) "Cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes.

3) “Smoking mixtures for pipes and cigarettes” of sub-heading 240310 does not cover “Gudaku'.

Policy Condition of this Chapter:

1. In terms of General Note 14 of this Schedule, the import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2009, as notified by the Ministry of Health & Family Welfare (the details can be accessed from the website of the Ministry of Health & Family Welfare: www.mohfw.nic.in).

SECTION V

MINERAL PRODUCTS

CHAPTER 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

NOTES:

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);

(b) Earth colours containing 70% or more by weight of combined iron evaluated at Fe2O3 (heading 2821);

(c) Medicaments and other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);

(f) Precious or semi-precious stones (heading 7102 or 7103);

(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);

(h) Billiard chalks (heading 9504); or

(i) Writing or drawing chalks and tailors’ chalks (heading 9609).

3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.

4. Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

SUPPLEMENTARY NOTES:

In the heading 2523, ‘sagol’ means cement obtained by heating limestone and burnt coal in a kiln and ‘ashmoh’ means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

Policy Conditions of this Chapter:

(1) Import is restricted in terms of Interim PIC Procedure of Rotterdam Convention on Prior Informed Consent procedure for hazardous chemicals and pesticides.

(2) Import of rough marble blocks will be subject to conditions laid down in Notification No. 99 dated 20th November 2014.

(Pl. refer NOTIFICATION NO. 27/2016, DT. 17/09/2016 for above policy condition no. 2)

(Above Import Licensing Note No. (2) has been amended vide NOTIFICATION NO. 99/2013, DT. 20/11/2014)

[OLD- (2) Import of rough marble blocks will be subject to conditions laid down in Notification No.37 dated 26th August, 2013.]

(Above Import Licensing Note No. (2) has been amended vide NOTIFICATION NO. 37/2013, DT. 26/08/2013)

[OLD- (2) Import of rough marble blocks will be subject to conditions laid down in Notification No.12 dated 22nd August, 2012. ]

(Above Note 2 has been inserted vide NOTIFICATION NO. 12/2012, DT. 22/08/2012)

[OLD- (2) Import of rough marble blocks will be subject to conditions laid down in Notification No. 64 (RE-2010)/2009-2014 dated 04.08.2011 and / or as amended from time to time. ]

(3) Import of Marble, Classified under Chapter 25 and 68, from Bhutan shall be subject to a combined annual quota of 10 Lakh Square Ft (5882 MT). The quota shall come into effect immediately and shall operate on a financial year basis. Monitoring and allocation of the quota shall be made by the Government of Bhutan.

(4) Import of items under ITC (HS) Codes 25151100, 25151210, 25151220, 25151290, 68021000, 68022110, 68022120, 68022190, 68022200, 68029100, 68029200 from Sri Lanka under the India-Sri Lanka Free Trade Agreement (ISFTA) only through the Port of Kolkata.

(Above note 4 has been vide NOTIFICATION NO. 16/2012, DT. 26/09/2012)

[OLD-
(4) Import of items under Exim Codes 2515 11 00, 2515 12 10, 2515 12 20, 2515 12 90 from Sri Lanka under the India-Sri Lanka Free Trade Agreement (ISFTA) is allowed only through the Port of Kolkata. In addition to this condition, import of these items shall also be subject to all the conditions applicable on imports under ISFTA. ]

(5) Facility for Indian companies who have invested in Mining abroad .

This will be subject to conditions laid down as under:

5(a): Eligibility;

(i) Mining company where such investment is made must be a 100% subsidiary of the Indian company.

(ii) Minimum investment should be Rupees 10 crores as on 31.3.2013 and is subsisting.

(iii) Such investment should only be in plant and machinery. No plant and machinery on leased basis will be considered.

(iv) The overseas mining company should be operational and have the operating license in its own name.

(b) Quantity to be permitted;

(i) Only marble blocks produced from its own quarries overseas shall be allowed for import.

(ii) The total annual import quantity will be limited to 1 lakh MT .

(iii) The quantity to be allocated for import per applicant shall not exceed 30,000 MT or the total quantity of marble mined and sold from its overseas mines in the previous financial year, whichever is less. ( Reference to financial year would be Indian financial year i.e 1st April 2012-31st March 2013)

(iv) If the quantity to be imported by the eligible applicants exceeds 1 lakh MT, then allocation will be on a pro rata basis. Distribution of pro rata allocation will be on the basis of total sale of quantity produced in the previous financial year from its mines overseas. Quantum of sale shall be certified by an independent Chartered Accountant and will be accompanied with annual accounts of foreign mines (subsidiary of Indian Company).

(c) Filing of Application;

Applications should reach DGFT(HQ) office at Udyog Bhavan, New Delhi before 5 pm on 5th September 2013.

(d) Floor Price;

Such imports shall be subject to a floor price of US$ 325 per Metric Tonne (MT) .

(e) ITC HS Codes;

Such imports shall be permissible under ITC HS Codes 25151100 and 25151210.

(f) Actual User Condition;

All authorisations shall be subject to actual user condition.

(g) Monthly Return;

Authorisation holders shall file monthly returns regarding imports made by them, to the concerned Regional Authority of DGFT by the 15th of each succeeding month in which authorisation is obtained (for example if a authorisation is obtained on 13th September, the authorisation holder will file monthly return by 15th of October and for each month thereafter). This is a mandatory requirement.

(h) Validity of Import authorisation;

Authorisation for Import of marble will have a validity of 12 months from date of issue.

(Above import Licensing Note No. 5 amended vide NOTIFICATION NO. 36/2013, DT. 26/08/2013)

[OLD- (5) Facility for Indian companies who have invested in Mining abroad.

This will be subject to conditions laid down as under:

5(a): Eligibility;

(i) Mining company where such investment is made must be a 100% subsidiary of the Indian company.

(ii) Minimum investment should be Rupees 10 crores as on 31.3.2012 and is subsisting.

(iii) Such investment should only be in plant and machinery. No plant and machinery on leased basis will be considered.

(iv) The overseas mining company should be operational and have the operating license in its own name.

(b) Quantity to be permitted;

(i) Only marble blocks produced from its own quarries overseas shall be allowed for import.

(ii) The total annual import quantity will be limited to 1 lakh MT.

(iii) The quantity to be allocated for import per applicant shall not exceed 30,000 MT or the total quantity of marble mined and sold from its overseas mines in the previous financial year, whichever is less. ( Reference to financial year would be Indian financial year i.e 1st April 2011-31st March 2012)

(iv) If the quantity to be imported by the eligible applicants exceeds 1 lakh MT, then allocation will be on a pro rata basis. Distribution of pro rata allocation will be on the basis of total sale of quantity produced in the previous financial year from its mines overseas. Quantum of sale shall be certified by an independent Chartered Accountant and will be accompanied with annual accounts of foreign mines (subsidiary of Indian Company).

(c) Filing of Application;

Applications should reach DGFT(HQ) office at Udyog Bhavan, New Delhi before 5 pm on 25th October 2012.

(d) Floor Price;

Such imports shall be subject to a floor price of US$ 325 per Metric Tonne (MT).

(e) ITC HS Codes;

Such imports shall be permissible under ITC HS Codes 25151100 and 25151210.

(f) Actual User Condition;

All authorisations shall be subject to actual user condition.

(g) Monthly Return;

Authorisation holders shall file monthly returns regarding imports made by them, to the concerned Regional Authority of DGFT by the 15th of each succeeding month in which authorisation is obtained (for example if a authorisation is obtained on 13th September, the authorisation holder will file monthly return by 15th of October and for each month thereafter). This is a mandatory requirement.

(h) Validity of Import authorisation;

Authorisation for Import of marble will have a validity of 12 months from date of issue. ]

(Above note 5 has been inserted vide NOTIFICATION NO. 20/2012, DT. 09/10/2012 )

CHAPTER 26

ORES, SLAG AND ASH

NOTES:

1. This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (heading 2517);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);

(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);

(d) Basic slag of Chapter 31;

(e) Slag wool, rock wool or similar mineral wools (heading 6806);

(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or

(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 2601 to 2617, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallugical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading 2620 applies only to:

(a) Slag, ash and residue of a kind used in industry either for the extraction of metals or as a basis for the manucture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and

(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

SUB-HEADING NOTE:

1. For the purpose of sub-heading 2620 21, "leaded gasoline sludges and leaded and knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2. Slag, ash and residue containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in sub-heading 262060.

Policy Conditions of this Chapter:

(1) Import of ‘Prescribed substances’ as notified by Department of Atomic Energy shall be subject to the provisions of Atomic Energy Act, 1962 and rules made there under;

(2) Import of the following kinds of zinc ash/skimmings is permitted without a licence to units registered with Ministry of Environment and Forest, Government of India, on actual user basis upto the annual quantity limits indicated in the registration certificate:

(i) Zinc ash in dispersible form containing zinc greater than 65% and lead and cadmium equal to or less than 1.25% and 0.1% respectively;

(ii) Zinc skimmings containing zinc 65% and above, lead and cadmium less than 1.25% and 0.1% respectively;

(iii) Spent cleaned metal catalyst containing zinc.

(3) Import of the following types of ashes and residue containing mainly copper is permitted without a licence to units registered with Ministry of Environment and Forest, Government of India:

(i) Brass dross containing lead equal to or less than 1.25%;

(ii) Copper oxide mill scale;

(iii) Copper reverts, cake and residue containing lead and cadmium equal to or less than 1.25% and 0.1% respectively;

(iv) Copper dross containing copper greater than 65% and lead and cadmium equal to or less than 1.25% and 0.1% respectively;

(v) Spent cleaned metal catalyst containing copper.

CHAPTER 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

NOTES:

1. This Chapter does not cover:

(a) Separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711;

(b) Medicaments of heading 3003 or 3004; or

(c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

2. References in heading 2710 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 3000C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 2710, “waste oils” means waste containing mainly petroleum oils and oils obtained bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use or cutting oils for machining operations.

SUB-HEADING NOTES:

1. For the purpose of sub-heading 2701 11 “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of sub-heading 2701 12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of items 2707 10 00, 2707 20 00,2707 30 00 and 2707 40 00 the terms “benzol”, “(benzene)”, “toluol” (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purpose of sub-heading 2710 12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 2100C (ASTM D 86 method).

5. For the purposes of the subheadings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

SUPPLEMENTARY NOTES:

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Motor Spirit means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 250C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. “Special boiling point spirits (sub-headings 2710 12 11, 2710 12 12 and 2710 12 13) means light oils, as defined in Chapter Note 4, not containing any anti-knock preparations, and with a difference of not more than 600C between the temperature at which 5% and 90% by volume (including losses) distil;

(b) “Natural gasoline liquid (NGL)” is a low–boiling liquid petroleum product extracted from Natural Gas;

(c) “Superior kerosine Oil (SKO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1459-1974 (Reaffirmed 1996);

(d) “Aviation turbine fuel (ATF)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1571:1992:2000;

(e) “High speed diesel (HSD)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1460:2000;

(f) “Light diesel oil (LDO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1460;

(g) “Fuel oil means any hydrocarbon oils conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);

(h) “Lubricating oil” means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.30 Centigrade;

(i) “Jute batching oil” and “textile oil” are hydrocarbon oils which have their flash point at or above 93.30C, and is ordinarily used for the batching of jute or other textile fibres;

(j) The expression “petroleum jelly crude” (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;

(k) For the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them.

1. “Flash Point” shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934);

2. “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448(p.31)-1967 as for the time being in force;

3. “Final Boiling Point” shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448(p.18)-1967 as for the time being in force;

4. “Carbon Residue” shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p.8)-1967 as for the time being in force;

5. “Colour Comparision Test” shall be done in the following manner, namely:

(i) First prepare a five per cent, weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;

(ii) To this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;

(iii) Thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.

Policy Conditions of this Chapter:

(1) Import of naphtha is free.

(2) Import of SKO shall be allowed through State Trading Enterprises (STEs) i.e. IOC, BPCL, HPCL and IBP for all purposes with STC being nominated as a State Trading Enterprise (STE) for supplies to Advance Licence holders. Advance Licence holders shall however, have the option to import SKO from the above mentioned STEs including STC.

(3) Import is restricted in terms of Interim PIC Procedure of Rotterdam Convention on Prior Informed Consent procedure for hazardous chemicals and pesticides.

(4) Automobile industries, having R&D registration, are allowed to make free import of reference fuels (Petrol and Diesel) which are not manufactured in India, up to maximum of 5 KL per annum, subjects to the condition that the said imported reference fuels shall be used for R&D and emission testing purposes only.

(5) Import allowed through IOC subject to para 2.11 of Foreign Trade Policy, except for the companies who have been granted rights for marketing of transportation fuels in terms of Ministry of P&NG's Resolution No. P-23015/1/2001-MKT. Dated 8.3.2002 including HPCL, BPCL & IBP who have been marketing transportation fuels before this date.

(6) Import of pet coke for fuel purpose is prohibited. However, import of Pet coke is "free" for cement, lime kiln, calcium carbide, gasification industries and graphite electrode industries for use as feed stock or in the manufacturing process only on Actual User basis. Further, Aluminium Industry can import Calcined Pet Coke not exceeding 0.5 MT per annum and Calcined Pet Coke manufacturing units can import raw Pet Coke not exceeding 1.4 MT per annum. Regulation and monitoring of such imports will be as per the guidelines of Ministry of Environment, Forest and Climate Change issued vide O.M. No.Q-18011/54/2018-CPA dated September 10, 2018.

(Above Policy condition no. (6) has been amended vide NOTIFICATION NO. 42/2018, DT. 23/10/2018)

[OLD- (6) Import of pet coke for fuel purpose is prohibited. However, import of Pet coke is "free" for cement, lime kiln, calcium carbide, gasification industries and graphite electrode industry for use as feed stock or in the manufacturing process only on Actual User basis. Regulation and monitoring of such imports will be as per the guidelines of Ministry of Environment, Forest and Climate Change issued vide O.M. No.Q-18011154/2018-CPA dated September 10, 2018.]

(Above Policy condition no. (6) has been amended vide NOTIFICATION NO. 38/2018, DT. 28/09/2018)

[OLD- (6) Import of pet coke for fuel purpose is prohibited. However, import of Pet coke is “free” for cement, lime kiln, calcium carbide and gassification industries for use as feed stock or in the manufacturing process only on Actual User basis. Ministry of Environment, Forest and Climate Change, in consultation with Customs and Directorate General of Foreign Trade, will bring out detailed guidelines on regulating and monitoring the imported Petcoke.]

(Above Policy condition no. (6) has been inserted vide NOTIFICATION NO. 25/2018, DT. 17/08/2018)

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

NOTES:

1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule.

(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section

2. Subject to Note 1 above, goods classifiable in headings 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI, or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) Presented together; and

(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

NOTES:

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products, adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 carbides (heading 2849), only the following compounds of carbon are to classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);

(b) Halide oxides of carbon (heading 2812);

(c) Carbon disulphide (heading 2813);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamino chromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);

(e) Hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2851) other than calcium cyanamide, whether or not pure (Chapter 31).

3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than mentioned in Note 2 above;

(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

(d) Inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;

(e) Artificial graphite (heading 3801); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading 3813, ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).

4. Chemically defined complex acids consisting of a non-metal acid of Sub-Chapter II and a metal acid of Sub-Chapter IV are to be classified in heading 2811.

5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.

6. Heading 2844 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), Polonium (atomic No. 84) and all elements with an atomic number greater than 84;

(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 micro µci/g);

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.

The term "isotope", for the purposes of this Note and of the wording of headings 2844 and 2845, refers to:

- Individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- Mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7. Heading 2848 includes copper phosphide (phospher copper) containing more than 15 % by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium)doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading 3818.

SUPPLEMENTARY NOTE:

1. For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

2. Sub-Heading 2804 40 includes, liquefied or solidified gas.

(1) At a pressure of 1013 mbar and at a temperature of 150C.

Policy Conditions of this Chapter:

(1) Import of ‘Prescribed substances’ as notified by Department of Atomic Energy shall be subject to the provisions of Atomic Energy Act, 1962 and Rules made there under.

CHAPTER 29

ORGANIC CHEMICALS

NOTES:

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;

(d) The products mentioned in (a), (b) or (c) above dissolved in water;

(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) The following products, diluted to standard strengths, for the production of azo dye: Diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2. This Chapter does not cover:

(a) Goods of heading 1504 or crude glycerol of heading 1520;

(b) Ethyl alcohol (heading 2207 or 2208);

(c) Methane or propane (heading 2711);

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Immunological products of heading 3002;

(f) Urea (heading 3102 or 3105);

(g) Colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);

(h) Enzymes (heading 3507);

(ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels or liquid or liquefied-gas fuels in containers of a kind used for filing or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 3606);

(k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packing for retail sale, of heading 3824; or

(l) Optical elements, for example, of ethylenediamine tartrate (heading 9001).

3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading 2929.

For the purposes of headings 2911, 2912, 2914, 2918 and 2922, “oxygen-functions” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.

5. (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

(B) Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound; and

(2) Salts formed between organic compounds of sub-Chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.

(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.

(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905)

(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, lead) directly linked to carbon atoms.

Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

7. For the purpose of heading 2937:

(a) The term “hormones” includes hormone-releasing or hormone-simulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

(b) The expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

SUB-HEADING NOTES:

1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named “Other” in the series of sub-heading concerned.

2. Note 3 to this Chapter shall not be applicable to the sub-headings of this Chapter.

Policy Conditions of this Chapter:

(1) Import is permitted by actual users against a licence from a country which is a party to the “Montreal Protocol on Substances that Deplete the Ozone Layer”. List of countries which are parties to the Montreal Protocol (details can be accessed from website: www.unep.org/ozone) is in Appendix IV to this Schedule. However, import from countries, which are not parties to the Montreal Protocol is ‘Prohibited’.

(2) All Narcotic drugs and psychotropic substances covered under this chapter will be subject to the following conditions:

(a) Any narcotic drug and psychotropic substance can be imported under the Special Provisions for medical and scientific purposes as per Chapter VII -A of the NDPS Rules, 1985 after obtaining an import certificate under the proviso to Rule 53 of the NDPS Rules (details can be accessed from website of Central Bureau of Narcotics, Gwalior: http://cbn.nic.in) .

(b) Imports other than category (a) above will be governed by Appendix- I to this Schedule.

CHAPTER 30

PHARMACEUTICAL PRODUCTS

NOTES:

1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) other than nutritional preparations for intravenous administration (Section IV);

(b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824);

(c) Plasters specially calcined or finely ground for use in dentistry (heading 2520);

(d) Aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301);

(e) Preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;

(f) Soap or other products of heading 3401 containing added medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading 3407); or

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

2. For the purposes of heading 3002, the expression “immunological products” applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

3. For the purpose of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixture of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yams) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Blood-grouping reagents;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;

(i) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(j) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

(k) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Policy Conditions of this Chapter:

1. (a) Import of blood and other biological material for diagnostic or therapeutic purposes for individual cases will be free; and

(b) Import of human biological material for bio-medical purposes will be referred to the Indian Council of Medical Research which is the nodal implementing agency for the Ministry of Health and Family Welfare.

CHAPTER 31

FERTILISERS

NOTES:

1. This Chapter does not cover:

(a) Animal blood of heading 0511;

(b) Separate chemically defined compounds [other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below]; or

(c) Cultured potassium chloride crystals (other than optical elements weighing not less than 2.5g each, of heading 3824); optical elements of potassium chloride (heading 9001).

2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

(a) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure;

(b) Fertilisers consisting of any of the goods described in (a) above mixed together;

(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances;

(d) Liquid fertilisers consisting of the goods of sub-paragraph (a)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

(a) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogen orthophosphate containing not less than 0.2 percent by weight of fluorine calculated on the dry anhydrous product;

(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the flourine content limit;

(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

(a) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure;

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

5. Ammonium dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105.

6. For the purposes of heading 3105, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

CHAPTER 32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

NOTES:

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212];

(b) Tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or

(c) Mastics of asphalt or other bituminous mastics (heading 2715).

2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.

4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent of the weight of the solution.

5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. The expression “stamping foils” in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Policy Conditions of this Chapter:

(1) Irrespective of the policy shown in this Chapter, import of Scalants and Adhesives except those based on Starch, Gum, Dextrine, Latex, PF, UF and PVA is ‘freely’ permitted either in bulk or in consumer packs.

CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

NOTES:

1. This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading 1301 or 1302;

(b) Soap or other products of heading 3401; or

(c) Gum, wood or sulphate turpentine or other products of heading 3805.

2. The expression “odoriferous substances” in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4. The expression “perfumery, cosmetic or toilet preparations” in Heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions, wadding, felt and non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

CHAPTER 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

NOTES:

1. This Chapter does not cover:

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17);

(b) Separate chemically defined compounds; or

(c) Shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).

2. For the purposes of heading 3401, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 3405 as “scouring powders and similar preparations”.

3. For the purposes of heading 3402, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20oC and left to stand for one hour at the same temperature:

(a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) Reduce the surface tension of water 4.5 X 10-2 N/m (45 dyne/Cm) or less.

4. In heading 3403, the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

5. In heading 3404, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:

(a) Chemically produced organic products of a waxy character, whether or not water-soluble;

(b) Products obtained by mixing different waxes;

(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(i) Products of Headings 1516, 3402 or 3823, even if having a waxy character;

(ii) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

(iii) Mineral waxes and similar products of Heading 2712 whether or not in intermixed or merely coloured; or

(iv) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).

Policy Conditions of this Chapter:

1. Interim PIC procedure is to be followed in case of import of hazardous chemicals and pesticides. Details of Interim Prior Informed Consent (PIC) procedure of Rotterdam Convention can be accessed from the website: http://www.pic.int.

CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

NOTES:

1. This Chapter does not cover:

(a) Yeasts (heading 2102);

(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(c) Enzymatic preparations for pre-tanning (heading 3202);

(d) Enzymatic soaking or washing preparations or other products of Chapter 34;

(e) Hardened proteins (heading 3913); or

(f) Gelatin products of the printing industry (Chapter 49).

2. For the purposes of heading 3505, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading 1702.

CHAPTER 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

NOTES:

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below.

2. The expression “articles of combustible materials” in heading 3606 applies only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

(c) Resin torches, firelighters and the like.

Policy Conditions of this Chapter:

1. Import of items classified under Exim Head 3601, 3602, 3603 and Exim Code No. 3605 00 90 may be permitted to Government Departments and Public Sector Undertakings on the recommendation of the Chief Controller of Explosives, Nagpur, Government of India (details can be accessed from website: http://peso.gov.in/contactus.aspx).

CHAPTER 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

NOTES:

1. This Chapter does not cover waste or scrap.

2. In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

SUPPLEMENTARY NOTE:

In this Chapter, the term “Central Board of Film Certification” means the authority established under law in India for the purpose of certifying the films.

Policy Conditions of this Chapter:

1. The policy for import of cinematograph films and other films (including film on video tape, compact video disc, laser video disc or digital video disc) is subject to the following conditions:

(i) Import of cinematograph feature films and other films (including film on video tape, compact video disc, laser video disc or digital video disc) shall be allowed ‘freely’ without an import licence.

(ii) The importer of the film shall comply with the provisions of all applicable Indian laws governing the distribution and exhibition of films, including the requirement of obtaining a certificate of public exhibition prescribed under the Cinematograph Act, 1952 (details can be accessed from Ministry of Information and Broadcasting website: http://mib.nic.in/).

(iii) Import of any unauthorized/pirated films shall be ‘Prohibited’.

(iv) Import of foreign reprints of Indian films shall not be permitted without the prior permission in writing from the Ministry of Information & Broadcasting, Government of India.

(v) The Ministry of Information & Broadcasting, Government of India, on being satisfied that it is necessary or expedient in public interest to do so, may waive or relax the above requirements.

[As notified by Public Notice No. 64/1997-2002 dated 29.01.2002]

CHAPTER 38

MISCELLANEOUS CHEMICAL PRODUCTS

NOTES:

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading 3801);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);

(4) Certified reference materials specified in Note 2 below;

(5) Products specified in Note 3(a) or 3(c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106).

(c) Ash and residues (including sludges, other than sewage sludges), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 2620);

(d) Medicaments (heading 3003 or 3004).

(e) Spend catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2. (A) For the purpose of heading 3822, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the value of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the Schedule;

3. Heading 3824 includes the following goods which are not to be classified in any other heading of this Schedule:

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel’s oil;

(c) Ink removers put up in packings for retail sale;

(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, seger cones).

4. Throughout the Schedule, “municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices etc., road and payment sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:

a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Schedule;

b) Industrial waste;

c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or

d) Clinical waste, as defined in Note 6(a) below.

5. For the purposes of heading 3825, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scouring and unstablished sludge. Stablished sludge when suitable for use as fertilizer is excluded (Chapter 31).

6. For the purposes of heading 3825, the expression “other wastes” applies to: -

a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

b) Waste organic solvents;

c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710)

7. For the purposes of heading 3826, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

SUB-HEADING NOTE:

1. Subheading 3808 50 covers only goods of heading 3808, containing one or more of the following substances :

aldrin(ISO); binapacryl (ISO); camphechlor (ISO)(toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO) or its salts; dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathionmethyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.

Subheading 3808 50 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).

2. For the purposes of tariff items 3825 41 and 3825 49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

SUPPLEMENTARY NOTES:

In this Chapter:

(1) “Ozone Depleting Substance” means a substance which –

(a) Falls under this Chapter; and

(b) Is specified in Schedule I to the Ozone Depleting Substance (Regulation and Control) Rules, 2000;

(2) “Hazardous Waste” means a substance which-

(a) falls under this Chapter; and

(b) is defined or specified in the Foreign Trade Policy of the Central Government issued from time to time, and includes even waste oils and discarded containers specified in the Schedules to the Hazardous Wastes (Management and Handling) Rules, 1989.

Policy Conditions of this Chapter:

(1) Import of hazardous chemicals is permitted freely without an import licence, in accordance with the provisions of the Manufacture, Storage and Import Hazardous Chemicals Rules, 1989 (made under the Environment (Protection) Act, 1986).

(2) Interim PIC procedure is to be followed in case of import of hazardous chemicals and pesticides. Details of Interim Prior Informed Consent (PIC) procedure of Rotterdam Convention can be accessed from the website: http://www.pic.int.

(3) Under Section [9] of the Insecticides Act, 1968 all chemicals intended to be used as insecticides, rodenticides, fungicides, herbicides etc. [referred to as ‘insecticides’ under the Act] require mandatory registration for import. In cases, where the ‘insecticide’ is imported for non-insecticidal purpose, an import permit is necessary from the Registration Committee under the Department of Agriculture and Cooperation. The Registration Committee while granting registration or a permit for import of an insecticide spells out the conditions for import which inter alia, may include reference to the source of import. No ‘insecticide’ can be imported from a source other than that specified on the certificate of registration or the permit, as the case may be. In addition, the Registration Committee may issue regulatory guidelines from time to time with respect to safety, efficacy, quality etc. which warrant full compliance from importers.

(Above Policy Condition no. 3 has been vide NTF. NO. 106/2013, DT. 01/01/2015)

[OLD- (3) Import is permitted by actual users against a licence from a country which is a party to the “Montreal Protocol on Substances that Deplete the Ozone Layer”. List of countries which are parties to the Montreal Protocol (details can be accessed from website: www.unep.org/ozone) is in Appendix IV to this Schedule. However, import from countries, which are not parties to the Montreal Protocol is ‘Prohibited’.

(Above Policy condition 3 has been inserted vide NOTIFICATION NO. 09/2013, DT. 22/04/2013) ]

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

NOTES:

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) Presented together; and

(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

NOTES:

1. Throughout this Schedule, the expression “plastics” means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout this Schedule any reference to “plastics” are includes vulcanized fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

2. This Chapter does not cover:

(a) Lubricating preparations of heading 2710 or 3403;

(b) Waxes of heading 2712 or 3404;

(c) Separate chemically defined organic compounds (Chapter 29);

(d) Heparin or its salts (heading 3001);

(e) Solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;

(f) Organic surface-active agents or preparation of heading 3402;

(g) Run gums of ester gums (heading 3806);

(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils a (heading 3811);

(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819).

(k) Diagnostic or laboratory reagents on a backing of plastics (heading 3822);

(l) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;

(m) Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;

(n) Plaits, wickerwork or other articles of Chapter 46;

(o) Wall coverings of heading 4814;

(p) Goods of Section XI (textiles and textile articles);

(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(r) Imitation jewellery of heading 7117;

(s) Articles of Section XVI (machines and mechanical or electrical appliances);

(t) Parts of aircraft or vehicles of Section XVII;

(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) Articles of Chapter 91 (for example, clock or watch cases);

(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);

(w) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(x) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(y) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 3901 and 3902);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading 3911);

(c) Other synthetic polymers with an average of at least 5 monomer units;

(d) Silicones (heading 3910);

(e) Resols (heading 3909) and other prepolymers.

4. The expressions “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.

For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

6. In headings 3901 to 3914 the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).

8. For the purposes of heading 3917, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufacturers or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9. For the purpose of heading 3918, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10. In headings 3920 and 3921, the expression “plates, sheets, film foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier heading of sub-Chapter II:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c) Gutters and fittings thereof;

(d) Doors, windows and their frames and thresholds for doors;

(e) Balconies, balustrades, fencing, gates and similar barriers;

(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops , warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of builders, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

SUB-HEADING NOTES:

1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a sub heading named “Other” in the same series:

(1) The designation in a subheading of a polymer by the prefix “poly” (for example, polyethylene and polyamide –6, 6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content;

(2) The copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content;

(3) Chemically modified polymer are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not mere specifically covered by another sub-heading;

(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of sub-headings under consideration are to be compared;

(b) Where there is no sub-heading named “Other” in the same series:

(1) Polymers are to be classified in the sub-heading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same sub-heading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;

(2) Chemically modified polymers are to be classified in the sub-heading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in the same proportions.

2. For the purposes of sub-heading 3920 43, the term “plasticisers” includes secondary plasticisers.

Policy Conditions of this Chapter:

1. Import of PVC Floorings Scrap (scrap denotes industrial trimmings and rejects only) shall be permitted for imports with the following specifications:

A. Specifications:

(i) The PVC flooring scrap shall consist of thoroughly blended composition of thermoplastic binder, fillers and pigments. The thermoplastic binder shall consist substantially of one or both of the following namely (a) Vinyl Chloride polymer and (b) Vinyl Chloride co-polymer.

(ii) The density shall be > 1.3.

(iii) Ash content shall be < 21 to 30%.

(iv) The product manufactured form scrap shall conform to IS 14535: 1998 – Recycled plastics manufacturer of products – design, and Recycling shall be in accordance with IS 14534: 1998- Guidelines for recycling of plastic.

(v) Final Waste PVC scrap (i.e. unconverted to floor coverings etc.) shall not exceed 5% of the quantity imported and shall be disposed of in landfills.

B. Conditions for import:

(i) Only industrial, trimmings and rejects of PVC flooring scrap shall be allowed to be imported.

(ii) Post consumer PVC flooring scrap and waste shall not be allowed to be imported.

(iii) Imports shall only be allowed to actual users. In case the actual users hire export/import houses they could do so on receipt of specific request from actual users for specific quantities based on the installed capacity of the plant only.

(iv) The concerned Pollution Control Boards/Pollution Control Committees shall monitor the use of PVC scrap imported by the units.

(v) The units/PVC scrap users shall file a return of imports made during a calendar year to the concerned PCB/PCCs; and

(vi) The product so manufactured should meet the BIS specifications IS 3462, 1986 for unbacked flexible PVC floorings.

2. Import of plastic wastes/scrap (except PET Bottle Waste/Scrap) shall be permitted only against an authorization (licence) granted by DGFT. The specifications and guidelines of import of Plastic Wastes/Scrap are as follows:

A. Specifications:

(i) Plastic scrap/waste shall constitute those fractions of plastics generated by various plastic processing operations or those fractions generated in the production process of plastics in a plant, which have not been put to any use whatsover and as such can be termed as virgin or new material which can be recycled into viable commercial products using standard plastic processing techniques but without involving any process of cleaning, whereby effluents are generated.

(ii) Such virgin/new Plastic scrap/waste shall be permitted for import in compressed form, films in cut condition, cut tape soft waste and flakes, powders, pieces of irregular shape (not exceeding the size of 3" x 3").

(iii) Any other category of plastic scrap/wastes which are not covered by the description/definition as given in sub-paras (i) and (ii) above shall not ordinarily be permitted.

B. Conditions for import:

(i) Applications for import licences would be granted by DGFT in consultation with Department of Chemicals & Petrochemicals and Ministry of Environment & Forests.

(ii) The plastic scrap/wastes conforming to the prescribed specifications would be permitted only to the actual users who have the required facility for recycling such crap/waste and who are duly registered with the competent State/Central authority and also possess clear pollution clearance certificate from the concerned State Pollution Board where the unit is located, as well as a capacity assessment certificate.

(iii) Each consignment of plastic scrap/wastes imported shall be accompanied with a certificate from the factory in which it was generated to the effect that it conforms to the prescribed specifications.

(iv) The importer of the plastic scrap/waste shall also be required to furnish a declaration to the Customs authorities at the time of clearance of goods, certifying that the plastic scrap/wastes imported by him and for which clearance is being sought, strictly conforms to the prescribed specifications and that it is free from any kind of toxic/non-toxic contamination and has not been put to any previous use, whatsoever.

(v) Before the clearance of the plastic waste/scrap, all imported consignments of such plastic crap/waste shall be subjected to scrutiny and testing of samples. Customs authorities shall for this purpose draw a sample and send the same to the nearest laboratory/Office of the Central Institute of Plastic Engineering & Technology (CIPET) with a view to having the same analysed and verified that such imported consignments are in conformity with the prescribed specifications. Plastic Testing Facilities of CIPET are listed at Para 3 above.

(vi) In case of misdeclaration regarding the material being free from any toxic/hazardous substances by the importer, action as per laws of Ministry of Environment and Forests applicable under the Environment (Protection) Act, for committing offences leading to damage of environment and increase in pollution in the country, as modified and in force from time to time, would be taken by the competent authority.

For any other misdeclaration, laws formulated by the Directorate General of Foreign Trade, in force from time to time, would also apply and action as per Foreign Trade (Development and Regulation) Act, 1992 shall be initiated by the competent authority.

(vii) Import authorizations issued by DGFT shall be subject to Actual User condition and any other such condition as may be as imposed in consultation with the Department of Chemicals & Petrochemicals and Ministry of Environment & Forests.

C. Import of Plastic Wastes / Scrap under Advance Authorisation Scheme:

All the above mentioned specifications and conditions of import except B(i) above shall be applicable to the imports made under the Duty Exemption Scheme against Advance Authorisation.

Applications for Advance Authorisations for the import of plastic wastes and scrap shall in this case be considered by the Norms Committee of DGFT in consultation with Department of Chemicals & Petrochemicals and Ministry of Environment & Forests.

D. Import of plastic wastes and scrap by l00% EOUs and units in the SEZ While imports of plastic wastes and scrap by l00% EOUs and units in the SEZ shall continue to be governed by the provisions of Chapter 6 of the Foreign Trade Policy/SEZ Act & Rules, the parameters for import of plastic wastes/scrap as specified hereinabove shall however be kept in view by the Board of Approval concerned while approving such units under the Scheme.

E. The import PET bottle waste/scrap shall be freely importable as hitherto.

LIST OF PLASTIC TESTING FACILITIES OF CENTRAL INSTITUTE OF PLASTIC ENGINEERING & TECHNOLOGY (CIPET):

• CIPET, Guindy, Chennai - 600 032.

• CIPET Extn. Centre, Plot No 630, Phase-IV, GIDC, Vatva Ahmedabad.

• CIPET Extn. Centre, P.O. Rayon & Silk Mills Adjacent to GND University, Amritsar - 143 104.

• CIPET Extn. Centre, B-25, Chandka Nucleus, Indl. Complex, P.O. Patia, Bhubaneswar - 751 031.

• CIPET Extn Centre, (Near J.K. Batteries), Sector C, Govindpura Industrial Estate, Bhopal.

• ŠCIPET Extn. Centre, Post Bag No. 3, Cherlapally Industrial, Development Area, Phase-III, HCL Post, Hyderabad-500 051.

• CIPET Extn. Centre, Kelshampet, Airport Road, Imphal - 795 001.

• CIPET Extn. Centre, B-27, Amsausi Indl. Area, (Nadar Ganj), Lucknow - 226 008

• CIPET Extn. Centre, 437/A, Hebbal Indl. Estate, Mysore - 570 016

Details can be accessed from CIPET website: http://cipet.gov.in.

(Incorporated by PUBLIC NOTICE No. 392 (PN)/92-97 dated 1st January, l997)

CHAPTER 40

RUBBER AND ARTICLES THEREOF

NOTES:

1. Except where the context otherwise requires, throughout this Schedule the expression “rubber” means the following products, whether or not vulcanised or hard:

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2. This Chapter does not cover:

(a) Goods of Section XI (textiles and textile articles);

(b) Footwear or parts thereof of Chapter 64;

(c) Headgear or parts thereof (including bathing caps) of Chapter 65;

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e) Articles of Chapter 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).

3. In headings 4001 to 4003 and 4005, the expression “Primary forms” applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, and powders, granules, crumbs and similar bulk forms.

4. In Note 1 to this Chapter and in heading 4002, the expression “synthetic rubber” applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 180C and 290C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, Plasticisers and fillers, is not permitted;

(b) Thioplasts (TM ); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with :

(i) Vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii) Pigments of other colouring matter, other than those added solely for the purpose of identification;

(iii) Plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);

(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) Emulsifiers or anti-tack agents;

(ii) Small amounts of breakdown products of emulsifiers;

(iii) Very small amounts of the following:

Heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), anti-oxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, vulcanised, viscosity-control agents, or similar special-purpose additives.

6. For the purposes of heading 4004, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008.

8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions “plates”, “sheets”, and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 4008 the expression “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

SUPPLEMENTARY NOTES:

1. For the purposes of headings 4009 and 4010, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, which products, shall form integral part of ingredient of such rubber products, shall be taken into an account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall be ignored

2. Tariff item 4008 21 10 shall also apply to “plates”, “sheets”, and “strips”, whether or not cut to shape and surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of rubber tyres.

Policy Conditions of this Chapter:

(1) (i) Import of retreaded tyres for buses, lorries and earth moving equipment including bigger size vehicles and light commercial vehicles is permitted freely if the per tyres c.i.f value is US $175 and above.

(ii) Import of retreaded tyres for passenger automobile vehicles including two wheelers, three wheelers and personal type vehicles is permitted freely if the per tyre c.i.f. value is US $ 25 and above.

[DELETED -

[This policy condition applies to EXIM codes 4012 11 00, 4012 12 00, 4012 13 00, 4012 19 10, 4012 19 20, 4012 20 10, and 4012 20 90] ]

(Above bracketed portion at the end of Policy Condition 1 has been stand deleted vide NOTIFICATION NO. 10/2013, DT. 22/04/2013 with immediate effect)

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)

CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

NOTES:

1. This chapter does not cover:

(a) Parings or similar waste, or raw hides or skins (heading 0511);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are however, to be classified in Chapter 41, namely:

raw hides and skins, with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep of lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).

(B) For the purpose of headings 4104 to 4106, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3. Throughout this Schedule, the expression “composition leather” means only substances of the kind referred to in heading 4115.

Policy Conditions of this Chapter:

(1) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

(2) Import of all live-stock products covered in this Chapter shall be subject to the provisions of Notification No. S.O. 794(E) dated 28.3.2008.

(Above Policy Condition (2) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

NOTES:

1. For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2. This Chapter does not cover:

(a) Sterile surgical catgut or similar sterile suture materials (heading 3006);

(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

(c) Made up articles of netting (heading 5608);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, rigid-crops or articles of heading 6602;

(g) Cuff-links, bracelets or other imitation jewellery (heading 7117);

(h) Fittings or trimmings for harness, such as stirrups, bits, horse, brasses and buckles, separately presented (generally Section XV);

(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.

3. (A). In addition to the provisions of Note 2 above, heading 4202 does not cover:

(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

(b) Articles of plaiting materials (heading 4602).

(B) Articles of Headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi- precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4. For the purpose of heading 4203, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), approns and other protective clothing, braces, belts, bandoliers and waist straps, but excluding watch straps (heading 9113).

Policy Conditions of this Chapter:

(1) Import of all live-stock products covered in this Chapter shall be subject to the provisions of Notification No. S.O. 794(E) dated 28.3.2008.

(Above Policy Condition (1) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

CHAPTER 43

FURSKINS AND ARTIFICIAL FUR, MANUFACTURES THEREOF

NOTES:

1. Throughout this schedule reference to “furskins”, other than to raw furskins of heading 4301 apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2. This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);

(b) Raw hides or skins, with the hair or wool on, of Chapter 41 [see Note 1(c) to that Chapter];

(c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 4203);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65; or

(f) Articles of Chapter 95 (for example, toys, games, sports requisites).

3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.

5. Throughout this Schedule, the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

Policy Conditions of this Chapter:

(1) Import of all live-stock products covered in this Chapter shall be subject to the provisions of Notification No. S.O. 794(E) dated 28.3.2008.

(Above Policy Condition (1) inserted vide NOTIFICATION NO. 18/2013, DT. 11/06/2013)

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

NOTES:

1. This Chapter does not cover:

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);

(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);

(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

(d) Activated charcoal (heading 3802);

(e) Articles of heading 4202;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij) Goods of heading 6808;

(k) Imitation jewellery of heading 7117;

(l) Goods of Section XVI or Section XVII (For example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights’ wares);

(m) Goods of Section XVII (for example, clock cases and musical instruments and parts thereof);

(n) Parts of firearms (heading 9305);

(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, sports requisites);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or

(r) Articles of Chapter 97 (for example, works of art).

2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings

5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood“ in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

SUB-HEADING NOTES

1. For the purposes of subheading 4401 31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

2. For the purposes of item 4403 41 00, sub-heading 4403 49,items 4407 21 00 to 4407 28 00, sub-headigs 4407 29, 4408 31, 4408 39 and 4412 31 the expression “tropical Wood” means one of the following types of wood:

Abura, Acajou, d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse Clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogony, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah, quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, yellow Meranti.

SUPPLEMENTARY NOTES:

1. “Marine plywood” means plywood conforming to Indian Standard Specification IS: 710-1976.

2. “Aircraft plywood” means plywood conforming to Indian Standard specification Nos.IS:709-1974 and IS:4859-1968.

3. For the purposes of heading 4412, the expression “similar laminated wood” includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer of layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork.

Policy Conditions of this Chapter:

1. The Exim entry under ITC (HS) Code No. 4416 00 10 in this Chapter shall also include used casks and barrels. Imports of all items falling in this entry shall be free.

2. Import of Sandal wood (Exim Code No. 4403 99 22) will be ‘Restricted’ and subject to a ceiling in each licensing year (Present ceiling is 4795 MT, subject to modification, if any, to be notified from time to time). Imports will be permitted only against an Import Authorisation issued in consultation with the Ministry of Environment and Forest (see Procedure is (I) below). The ceiling of Sandal wood for each financial year will be monitored by the Ministry of Environment and Forest to ensure that it is not exceeded. The license will be valid for a period of one year from the date of issue. No further revalidation of such authorisation shall be allowed.

(I) The following procedure will be followed for obtaining an Import Authorisation for Sandal wood:

(a) Applicant will submit the application in the Aayaat Niryaat Form 2B to the DGFT (Headquarters office), Udyog Bhawan, New Delhi – 110 011.

(b) The applicant will be required to declare the quantity of sandal wood and their specifications to be imported species-wise, quantity-wise and the country from which it is to be imported.

(c) The purpose of import must be specified. If the importer is having sandal wood based unit, it must be legally established and registered with the concerned State / UT Forest Department.

(d) In case the importer is a trader not having his own sandal wood based unit, the past performance and antecedents must be given for necessary verification.

(e) Utilisation Certificate specifying the details and necessary ‘Transit Permit’ regarding the earlier import must be specified by the applicant, for seeking permission for import of sandal wood second time.

(II) All import consignments of sandal wood must be accompanied with the following documents:

(i) The ‘Certificate of Origin’ from the country of export;

(ii) The necessary phytosanitary certificate; and

(iii) A certificate from the Government authorities of country of export stating that export of sandalwood is legally permitted from the concerned country.

Before clearance of the import consignment, the customs authorities are required to verify the above documents.

(III) Applications for issuance of Import Authorisation would be considered by the Exim Facilitation Committee on merits and shall be subject to such conditions which the Committee may specify.

[Policy Condition 2 incorporates: Policy Circular No. 23 (RE2007) dated 31.12.2007, read with Policy Circular No. 32 (RE2007) dated 13.3.2008 and Policy Circular No. 8 (RE2008) dated 4.6.2008]

CHAPTER 45

CORK AND ARTICLES OF CORK

NOTE:

This Chapter does not cover:

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

(c) Articles of Chapter 95 (for example, toys, games, sports requisites).

CHAPTER 46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

NOTES:

1. In this Chapter the expression “plaiting, materials“ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from board leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2. This Chapter does not cover:

(a) Wall coverings of heading 4814;

(b) Twine, cordage, ropes or cables, plaited or not (heading 5607),

(c) Footwear or headgear or parts thereof of Chapter 64 or 65;

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3. For the purposes of heading 4601, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets whether or not the binding materials are of spun textile materials.

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPER BOARD; PAPER AND PAPER BOARD AND ARTICLES THEREOF

CHAPTER 47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPER BOARD

NOTE:

For the purposes of heading 4702, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight and insoluble fraction of 92% or more of soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

CHAPTER 48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

NOTES:

1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2).

2. This chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading 3212;

(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405);

(e) Sensitised paper or paperboard of headings 3701 to 3704;

(f) Paper impregnated with diagnostic or laboratory reagents (heading 3822);

(g) Paper-reinforced stratified of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39);

(h) Articles of heading 4202 (for example, travel goods);

(ij) Articles of Chapter 46 (manufactures of plaiting material);

(k) Paper yarn or textile articles of paper yarn (Section XI);

(l) Articles of Chapter 64 or Chapter 65;

(m) Abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

(o) Articles of heading 9209;

(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4. In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspaper, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.

5. For the purposes of heading 4802, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non-perforated punch-cards and punch tape paper” means paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

For paper or paperboard weighing not more than 150 g/m2:

(a) Containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and

1. Weighing not more than 85 g/m2; or
2. Coloured throughout the mass; or

(b) Containing more than 8% ash, and
1. Weighing not more than 80 g/m2, or
2. Coloured throughout the mass; or

(c) Containing more than 3% ash and having a brightness of 60% or more; or
(d) Containing more than 3% but not more than 8%, ash, having a brightness less than 60%, and a burst index equal to or less than 2.5kPa. m2/g; or

(e) Containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.

For paper or paperboard weighing more than 150 g/m2:

(a) Coloured throughout the mass; or
(b) Having a brightness of 60% or more, and

1. A caliper of 225 micrometres (microns) or less, or
2. A caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or

(c) Having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.

Heading 4802 does not, however, cover filter paper or paperboard (including tea- bag paper) or felt paper of paperboard.

6. In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

8. Headings 4801, and 4803, to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) In strips or rolls of a width exceeding 36 cm; or

(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

9. For the purposes of heading 4814, the expression “wall paper and similar wall coverings” applies only to:

(a) Paper in rolls, of width of not less than 45 cm and not more than 160 cm suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise is decorated; or

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper of paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823.

10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

12. Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

13. Notwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing.";

(Above Note 13 has been inserted vide NTF. NO. 07/2012, DT. 23/07/2012)

SUB-HEADING NOTES:

1. For the purposes of sub-headings 4804 11 and 4804 19, “Kraft-liner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibre obtained by the chemical sulphate or soda processes, in rolls, weighing more that 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight g/m2	Minimum Mullen bursting strength (kPa)
115	393
125	417
200	637
300	824
400	961

2. For the purposes of sub-headings 480421 and 4804 29, “sack kraft paper” means machine-finished paper, of which note less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 3.7 kPa g/m2 and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) Having minimum for tear and tensile as indicate in the following table or the linearly interpolated equivalent for any other weight:

Weight g/m2	Minimum tear mN		Minimum tensile kN/m
	Machine Direction	Machine direction plus Cross direction	Cross direction	Machine direction plus Cross direction
60	700	1,510	1.9	6
70	830	1,790	2.3	7.2
80	965	2,070	2.8	8.3
100	1,230	2,635	3.7	10.6
115	1,425	3,060	4.4	12.3

3. For the purposes of sub-heading 4805 11, “semi-chemical fluting paper” means paper, in rolls, of which not less that 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 230C.

4. Sub-headings 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 230 C.

5. Sub-heading 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2kPa.m2/g.

6. For the purposes of sub-heading 4805 30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g.

7. For the purposes of sub-heading 4810 22, “light-weight coated paper” means paper, coated on both sides, of total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less that 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Policy Conditions of this Chapter:

(1) The conditions for import of currency paper (water- mark bank note paper) are as follows:

(i) Import of Water-mark Bank Note Paper may be made, without an import licence, by the Note Printing Presses of the Government of India, namely, Currency Note Press, Nasik; Bank Note Press, Dewas both units of Security Printing and Minting Corporation of India Limited (SPMCIL); Bharatiya Reserve Bank Note Mudran Ltd.(BRBNMPL) units in Mysore, Salboni and Bangalore, subject to submission of a certificate of import from the Head of units and with actual user condition.

(Above Condition 1 has been amended vide NOTIFICATION NO. 94/2013, DT. 29/09/2014)

[OLD - (1) The conditions for import of currency paper (water-mark bank note paper) are as follows:

(i) Import of Water-mark Bank Note Paper may be made, without an import licence, by the Note Printing Presses of the Government of India, namely, Currency Note Press, Nasik; Bank Note Press, Dewas; Bharatiya Reserve Bank Note Mudran Ltd., Mysore; Bharatiya Reserve Bank Note Mudran Pvt. Ltd., Salboni and Bharatiya Reserve Bank Note Mudran Ltd., Bangalore subject to Actual User Condition on a specific letter of approval from the Ministry of Finance (Department of Economic Affairs), Government of India for the import. The letter of approval of the Ministry of Finance should be submitted to the Customs for clearance of the import. ]

(ii) The importer shall furnish quarterly returns of the quantity and value of the imports made by him to the Ministry of Finance for the quarters ending 30th June, 30th September, 31st December and 31st March of each financial year, within 30 days of the close of the quarter concerned.

[Public Notice No.112-ITC(PN)/92-97 dated 15.03.1993, 302(PN)/92-97 dated 28.7.1995, and 355 (PN)/91-97 dated 27.3.96 and Notification No.40/97-02 dated 23.3.1998)]

(2) Item covered under Exim Code heading 4801 shall however be permitted without an import licence subject to Actual User condition to those who hold 'Registrations Certificate' issued by the Registrar of Newspapers for India (RNI), Ministry of Information and Broadcasting, New Delhi, on submission of necessary documentary evidence, duly authenticated by the RNI, to the satisfaction of the Customs authorities at the time of import of goods. In addition, importer shall also be required to submit an annual audited statement reflecting the total quantity and value of the newsprint consumed and quantity of newsprint imported by them in the preceding (Licensing) year to the Registrar of Newspapers for India, by 30th April of each year. The format of the declaration and the annual statement and other guidelines in this regard shall be as announced by the Ministry of Information and Broadcasting from time to time.

(Above policy condition No. 2 has been revised vide NOTIFICATION NO. 09/2016, DT. 03/06/2016 )

[OLD- (2) Item cover under Exim Code heading 4801 shall however be permitted without an import licence subject to Actual User condition to those who hold 'Registrations Certificate' issued by the Registrar of Newspapers for India (RNI), Ministry of Information and Broadcasting, New Delhi, on submission of necessary documentary evidence, duly authenticated by the RNI, to the satisfaction of the Customs authorities at the time of clearance of goods. In addition, importer shall also be required to submit an annual audited statement reflecting the total quantity and value of the newsprint consumed and quantity of newsprint imported by them in the preceding (Licensing) year to the Registrar of Newspapers for India, by 30th April of each year. The format of the declaration and the annual statement and other guidelines in this regard shall be as announced by the Ministry of Information and Broadcasting from time to time. ]

(3) The conditions for import of Security Printing Paper are as follows:

(i) Import of Security Printing Paper may be made without an import licence by India Security Press, Nasik and Security Paper Press, Hyderabad both units of Security Printing and Minting Corporation of India Limited (SPMCIL) subject to submission of a certificate of import from the Head of units and with actual user condition.

(Above Condition 3 has been amended vide NOTIFICATION NO. 94/2013, DT. 29/09/2014)

[OLD-
(3) The conditions for import of Security Printing Paper are as follows:

(i) Import of Security Printing Paper may be made without an import licence by India Security Press, Nasik and Security Paper Press, Hyderabad subject to actual user condition on specific letter of approval from the Ministry of Finance (Department of Economic Affairs), Government of India for the import. The letter of approval of Ministry of Finance should be submitted to the Customs for clearance of the import. ]

(ii) The importer shall furnish quarterly returns of the quantity and value of the imports made by him to the Ministry of Finance for the quarters ending 30th June, 30th September, 31st December and 31st March of each financial year, within 30 days of the close of the quarter concerned.

CHAPTER 49

PRINTED BOOKS, NEWSPAPER, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

NOTES:

1. This Chapter does not cover:

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (heading 9023);

(c) Playing cards or other goods of Chapter 95; or

(d) Original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.

2. For the purposes of chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

4. Heading 4901 also covers:

(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

6. For the purpose of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

SUPPLEMENTARY NOTES:

For the purposes of tariff item 4907 00 30, “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

SECTION XI

TEXTILES AND TEXTILE ARTICLES

NOTES:

1. This Section does not cover:

(a) Animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511);

(b) Human hair or articles or human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading 5911);

(c) Cotton linters or other vegetable materials of Chapter 14;

(d) Asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;

(e) Articles of Heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;

(f) Sensitised textiles of headings 3701 to 3704;

(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40.

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;

(l) Articles of textile materials of heading 4201 or 4202;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive-coated textile material (heading 6805 and also carbon fibres or articles of carbon fibres of heading 6815;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners or typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or

(v) Articles of Chapter 97.

2. (A) Goods classifiable in Chapters 50 to 55 or of heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.

3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(c) Of true hemp or flax:

i. Polished or glazed, measuring 1,429 decitex or more; or

ii. Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(c) Silk worm of heading 5006, and monofilaments of Chapter 54;

(d) Metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 5606.

4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 85g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125g in other cases;

(b) In balls, hanks or skeins of a weight not exceeding:

(i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

(ii) 125g in the case of all other yarns of less than 2,000 decitex; or

(iii) 500g in other cases;

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i) 85g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125g in other cases

(B) Exceptions:

(a) Single yarn of any textile material, except:

(i) Single yarn of wool or fine animal hair, unbleached; and

(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached :

(i) Of silk or waste silk, however put up; or

(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material :

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5. For the purposes of headings 5204, 5401 and 5508 the expression “sewing thread” means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

(c) With a final “Z” twist.

6. For the purposes of this Section, the expression “high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

• Single yarn of nylon or other polyamides, or of 60 cN/tex polyesters…..

• Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters…… 53 cN/tex

• Single, multiple (folded) or cabled yarn of viscose 27 cN/tex rayon…..

7. For the purposes of this Section, the expression “made up” means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares; blankets);

(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;

(e) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8. For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11. For the purposes of this Section, the expression “impregnated” includes “dipped”.

12. For the purposes of this Section, the expression “polyamides” includes “aramids”.

13. For the purposes of this Section and, where applicable, throughout this Schedule, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.”;

SUB-HEADING NOTES:

1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them :

(a) Unbleached yarn

Yarn which:

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour (“grey yarn”), manufactured from garneted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(b) Bleached yarn

Yarn which:

(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether of not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(c) Coloured (dyed or printed) yarn

Yarn which:

(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii) is obtained from silvers or rovings which have been printed; or

(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(d) Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(e) Bleached woven fabric

Woven fabric which:

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn.

(f) Dyed woven fabric

Woven fabric which:

(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ii) consists of coloured yarn of a single uniform colour.

(g) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which:

(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii) consists of unbleached or bleached yarn and coloured yarn; or

(iii) consists of marl or mixture yarns

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration)

(h) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process)

The process of mercerization does not affect the classification of yarns or fabrics within the above categories. The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics;

(i) Plain weave

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft.

2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.

(B) For the application of this rule :

(a) where appropriate, only the part which determines, the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

CHAPTER 51

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

NOTE:

Throughout this Schedule:

(a) “Wool” means the natural fibre grown by sheep or lambs;

(b) “Fine animal hair” means the hair of alpaca, ilama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0511).

CHAPTER 52

COTTON

SUB-HEADING NOTE:

For the purposes of subheadings 5209 42 and 5211 42, the expression “denim” means fabrics of yarns of different colours, of 3 – thread or 4 – thread twill, including broken twill warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed, grey or coloured a lighter shade of the colour of the warp yarns.

CHAPTER 53

OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

CHAPTER 54

MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS

NOTES:

1. Throughout this Schedule, the term ‘man made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes either:

(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)); or

(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

The terms “synthetic” and “artificial”, used in relation to fibres, mean:
synthetic: fibres as defined at (a);
artificial: fibres as defined at (b).

Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.

The terms “man-made”, “synthetic” and “artificial” shall have the same meaning when used in relation to “textile materials”.

2. Headings 5402 and 5403 do not apply to synthetic or artificial tow of Chapter 55.

CHAPTER 55

MAN-MADE STAPLE FIBRES

NOTE:

Headings 5501 and 5502 apply only to man- made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a) Length of tow exceeding 2 m;

(b) Twist less than 5 turns per metre;

(c) Measuring per filament less than 67 decitex;

(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) Total measurement of tow more than 20,000 decitex.

Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.

CHAPTER 56

WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

NOTES:

1. This Chapter does not cover:

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes creams of similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium;

(b) Textile products of heading 5811;

(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805);

(d) Agglomerated or reconstituted mica, on a backing of felt or non-wovens (heading 6814);

(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV). Or

(f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles of heading 9619.

2. The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Headings 5602 and 5603 covers respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings 5602 and 5603 do not, however, cover:

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, contained 50 per cent or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

(c) Plates, sheets or strip of cellular plastics or cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

CHAPTER 57

CARPETS AND OTHER TEXTILE FLOOR COVERINGS

NOTES:

1. For the purposes of this Chapter, the term “ carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.

2. This Chapter does not cover floor covering underlays.

CHAPTER 58

SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY

NOTES:

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2. Heading 5801 also includes woven weft pile fabrics, which have not yet had the floats cut, at which stage they have no pile standing up.

3. For the purposes of heading 5803, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4. Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.

5. For the purposes of heading 5806, the expression “narrow woven fabrics” means:

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading 5808.

6. In heading 5810, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).

7. In addition to the products of heading 5809, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

CHAPTER 59

IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

NOTES:

1. Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15oC and 30oC (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6) Textile products of heading 5811;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.

3. For the purposes of heading 5905, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally heading 5907).

4. For the purposes of heading 5906, the expression “rubberized textile fabrics” means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,

(i) Weighing not more than 1500 g/m2; or

(ii) Weighing more than 1500 g/m2 and containing more than 50% by weight of textile material;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.

This heading does not, however, apply to plates, sheets or strip of cellular rubber combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811.

5. Heading 5907 does not apply to:

(a) Fabrics in which impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of the provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (heading 4408);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or

(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).

6. Heading 5910 does not apply to:

(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010).

7. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:

(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only:

(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(ii) Bolting cloth;

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

(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

CHAPTER 60

KNITTED OR CROCHETED FABRICS

NOTES:

1. This Chapter does not cover:

(a) Crochet lace of heading 5804;

(b) Labels, badges or similar articles, knitted or crocheted, of heading 5807; or

(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3. Throughout this Schedule, any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

CHAPTER 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

NOTES:

1. This Chapter applies only to made up knitted or crocheted articles.

2. This Chapter does not cover:

(a) Goods of heading 6212;

(b) Worn clothing or other worn articles of heading 6309; or

(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 9021).

3. For the purposes of headings 6103 and 6104:

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

(i) One suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

(ii) One garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces or bibs.

All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

(A) Morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

(B) Evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

(C) Dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term “ensemble” means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

(i) one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

(ii) one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to tract suits or ski suits, of heading 6112.

4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments.

5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. For the purpose of heading 6111:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this Chapter are to be classified in heading 6111.

7. For the purposes of heading 6112 “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) A “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or

(b) A “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

(i) One garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

(ii) One pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113.

9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

10. Articles of this Chapter may be made of metal thread.

CHAPTER 62

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

NOTES:

1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted (other than those of heading 6212).

2. This Chapter does not cover:

(a) Worn clothing or other worn articles of heading 6309; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 9021).

3. For the purpose of headings 6203 and 6204:

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

- One suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possible with a tailored waistcoat in addition whose font is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

- One garment designed to cover the lower part of the body and consisting of trousers, breaches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

The term “suit” includes the following set of garments, whether or not they fulfil all the above conditions:

(A) Morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

(B) Evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

(C) Dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term “ensemble” means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

- one garment designed to cover the upper part of the body with the exception of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding of compatible size. The term “ensemble” does not apply to tract suits and ski suits, of heading 6211.

4. For the purposes of heading 6209:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 6209 and in other headings of this Chapter are to be classified in heading 6209.

5. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this Chapter, excluding heading 6209, are to be classified in heading 6210.

6. For the purposes of heading 6211, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) A “ski overall”, that is, a one piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) A “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

- one pair of trousers whether or not extending above waistlevel, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading 6214.

8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that is designed for one or other of the sexes.

Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

9. Articles of this Chapter may be made of metal thread.

CHAPTER 63

OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

NOTES:

1. Sub-Chapter I applies only to made up articles, of any textile fabric.

2. Sub-Chapter I does not cover:

(a) Goods of Chapters 56 to 62; or

(b) Worn clothing or other worn articles of heading 6309.

3. Heading 6309 applies only to the following goods:

(a) Articles of textile materials:

(i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and traveling rugs;

(iii) Bed linen, table linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements.

(i) They must show signs of appreciable wear, and

(ii) They must be presented in bulk or in bales, sacks or similar packings.

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEA STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS, ARTICLES OF HUMAN HAIR

CHAPTER 64

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

NOTES:

1. This Chapter does not cover:

(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(c) Worn footwear of heading 6309;

(d) Articles of asbestos (heading 6812);

(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or

(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading 6406, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.

3. For the purposes of this Chapter:

(a) The terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) The term “leather” refers to the goods of headings 4107 and 4112 to 4114.

4. Subject to Note 3 to this Chapter:

(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

SUB-HEADING NOTE:

For the purposes of sub-headings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression “sports footwear” applies only to:

(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) Skating boots, ski-boots and cross-country ski footwear snowboard boots, wrestling boots, boxing boots and cycling shoes.

CHAPTER 65

HEADGEAR AND PARTS THEREOF

NOTES:

1. This Chapter does not cover:

(a) Worn headgear of heading 6309;

(b) Asbestos headgear (heading 6812); or

(c) Dolls’ hats, other toy hats or carnival articles of Chapter 95.

2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

CHAPTER 66

UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF

NOTES:

1. This chapter does not cover :

(a) Measure walking-sticks or the like (heading 9017);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas)

2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.

CHAPTER 67

PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

NOTES:

1. This Chapter does not cover:

(a) Straining cloth of human hair (heading 5911);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(c) Footwear (Chapter 64);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(f) Feather dusters, powder-puffs or hair sleeves (Chapter 96)

2. Heading 6701 does not cover:

(a) Articles in which feathers or down constitute only filling or padding (for example bedding of heading 9404);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

(c) Artificial flowers or foliage or parts thereof or made up articles of heading 6702.

3. Heading 6702 does not cover:

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage, or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

CHAPTER 68

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

NOTES:

1. This Chapter does not cover:

(a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper or paperboard of heading 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f) Lithographic stones of heading 8442;

(g) Electrical insulators (heading 8546) or fittings of insulating material of heading 8547;

(h) Dental burrs (heading 9018);

(ij) Articles of Chapter 91 (for example, clock and clock cases);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games and sports requisites);

(m) Articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610 (for example, drawing slates); or

(n) Articles of Chapter 97 (for example, works of art).

2. In heading 6802, the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

Policy Conditions of this Chapter:

(1) Import of Marble, classified under Chapter 25 and 68, from Bhutan shall be subject to a combined annual quota of 10 lakh sq ft (5882 MT). The quota shall come into effect immediately and shall operate on a financial year basis. Monitoring and allocation of the quota shall be made by the Government of Bhutan.

(2) Import of items under ITC (HS) Codes 25151100, 25151210, 25151220, 25151290, 68021000, 68022110, 68022120, 68022190, 68022200, 68029100, 68029200 from Sri Lanka under the India-Sri Lanka Free Trade Agreement (ISFTA) only through the Port of Kolkata.

(Above note 2 has been vide NOTIFICATION NO. 16/2012, DT. 26/09/2012)

[OLD-

(2) Import of items under Exim Codes 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 22 00, 6802 91 00, 6802 92 00 from Sri Lanka under the India-Sri Lanka Free Trade Agreement (ISFTA) is allowed only through the Port of Kolkata. In addition to this condition, import of these items shall also be subject to all the conditions applicable on imports under ISFTA. ]

(3) Import (maximum thickness of slab 20mm) permitted freely provided cif value is US$ 60 & above per square metre [OLD -Import permitted freely provided CIF value is US$ 60 & above per square metre ] except, in case of import of the product from Nepal. However, the said exemption shall be applicable only on such imports, which have been processed/ manufactured out of marble mined in Nepal. The facility will not be available on products which have been manufactured/ processed in Nepal using imported marble.

(In above policy conditions (3) the "Import (maximum thickness of slab 20mm) permitted freely provided cif value is US$ 60 & above per square metre" has been amended vide NOTIFICATION NO. 100/2013, DT. 05/12/2014)

(4) However, import of rough / unprocessed blocks and slabs of agglomerated / artificial stones shall be restricted. Import of processed tiles /slabs of agglomerated / artificial stones shall be permitted freely, provided CIF value is US$ 50 and above per square meter.

CHAPTER 69

CERAMIC PRODUCTS

NOTES:

1. This Chapter applies only to ceramic products, which have been fired after shaping. Headings. 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903.

2. This Chapter does not cover :

(a) Products of heading 2844;

(b) Articles of heading 6804;

(c) Articles of Chapter 71 (for example, imitation jewellery);

(d) Cermets of heading 8113;

(e) Articles of Chapter 82;

(f) Electrical insulators (heading 8546) or fittings of insulating material of heading 8547;

(g) Artificial teeth (heading 9021);

(h) Articles of Chapter 91 (for example, clocks and clock cases);

(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(k) Articles of Chapter 95 (for example, toys, games and sports requisites);

(l) Articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or

(m) Articles of Chapter 97 (for example, works of art).

CHAPTER 70

GLASS AND GLASSWARE

NOTES:

1. This Chapter does not cover :

(a) Goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in form of powder, granules or flakes);

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;

(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405;

(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96

2. For the purpose of headings 7003, 7004 and 7005:

(a) Glass is not regarded as “worked” by reason of any process it has undergone before annealing;

(b) Cutting to shape does not affect the classification of glass in sheets;

(c) The expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading 7006 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading 7019, the expression “glass wool” means:

(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding, 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight Mineral wools which do not comply with the above specifications fall in heading 6806

5. Throughout this Schedule, the expression “glass” includes fused quartz and other fused silica.

SUB-HEADING NOTE:

For the purposes of sub-headings 7013 22 00, 7013 33 00, 7013 41 00 and 7013 91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METAL, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METAL, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

NOTES:

1. Subjects to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious of semi-precious stones (natural, synthetic of reconstructed), or

(b) Of Precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2. (A) Headings 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims) and paragraph (b) of the foregoing Note does not apply to such articles.

(B) Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This Chapter does not cover:

(a) Amalgams of precious metal, or colloidal precious metal (heading 2843);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(c) Goods of Chapter 32 (for example, lusters);

(d) Supported catalysts (heading 3815);

(e) Articles of heading 4202 or 4203 referred to in Note 2 (B) to Chapter 42;

(f) Articles of heading 4303 or 4304;

(g) Goods of Section XI (textiles and textile articles);

(h) Footwear, headgear or other articles of Chapter 64 or 65

(ij) Umbrellas, walking sticks or other articles of Chapter 66;

(k) Abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi- precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 8522);

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(m) Arms or parts thereof (Chapter 93);

(n) Articles Covered by Note 2 to Chapter 95;

(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statutory (heading 9703), collectors’ pieces (heading 9705) or antiques of an age exceeding one hundred years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones.

4. (A) The expression “precious metal” means silver, gold and platinum.

(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.

5. For the purpose of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal is to be treated as an alloy of precious metal if any one precious metal constituents as much as 2% by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2% by weight, of platinum, is to be treated as an alloy of gold;

(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

6. Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout this Schedule the expression ”metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and in no other heading of this Schedule.

9. For the purpose of heading 7113, the expression “articles of jewellery” means:

(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

10. For the purpose of heading 7114, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, table-ware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

11. For the purposes of heading 7117, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 9606, or dress-combs, hair-sliders or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

SUB-HEADING NOTES:

1. For the purposes of sub-headings 7106 10, 7108 11, 7110 11, 7110 31 and 7110 41, the expressions “powder” and “in powder form” mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of Chapter Note 4(B), for the purposes of sub-headings 7110 11 and 7110 19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloy in the sub-heading of heading 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium osmium or ruthenium which predominates by weight over each other of these metals.

Policy Conditions of this Chapter:

1. Import of rough diamond from Cote d’Ivoire shall be ‘Prohibited’ in compliance to Paragraph 6 of UN Security Council Resolution (UNSCR) 1643(2005).

2. Import of rough diamond (ITC HS Codes 7102 10, 7102 21 or 7102 31) from Venezuela shall be ‘Prohibited’ in view of voluntary separation of Venezuela from the Kimberley Process Certification Scheme (KPCS). No Kimberley Process Certificate shall be accepted / endorsed / issued for import of rough diamonds from Venezuela.

3. No import of rough diamonds shall be permitted unless accompanied by Kimberley Process (KP) Certificate as specified by Gem & Jewellery EPC (GJEPC).

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

NOTES:

1. This Section does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215);

(b) Ferro-cerium or other pyrophoric alloys (heading 3606);

(c) Headgear or parts thereof of heading 6506 or 6507;

(d) Umbrella frames or other articles of heading 6603;

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or

(n) Articles of Chapter 97 (for example, works of art).

2. Throughout this Schedule, the expression “parts of general use” means:

(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

(c) Articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.

In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3. Throughout this Schedule, the expression “base metals” means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

4. Throughout this Schedule, the term “cermets” means products containing a microscopic heterogenous combination of a metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metal carbides sintered with a metal).

5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

7. Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretive Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

(c) A cermet of heading 8113 is regarded as a single base metal.

8. In this Section, the following expressions have the meanings hereby assigned to them:

(a) Waste and scrap

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders

Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.

CHAPTER 72

IRON AND STEEL

NOTES:

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following expressions have the meanings hereby assigned to them:

(a) Pig Iron:

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

- not more than 10% of chromium

- not more than 6% of manganese

- not more than 3% of phosphorus

- not more than 8% of silicon

- a total of not more than 10% of other elements

(b) Spiegeleisen:

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys:

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

- more than 10% of chromium

- more than 30% of manganese

- more than 3% of phosphorus

- more than 8% of silicon

- a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.

(d) Steel:

Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless Steel:

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other Alloy Steel:

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

- 0.3% or more of aluminum

- 0.0008% or more of boron

- 0.3% or more of chromium

- 0.3% or more of cobalt

- 0.4% or more of copper

- 0.4% or more of lead

- 1.65% or more of manganese

- 0.08% or more of molybdenum

- 0.3% or more of nickel

- 0.06% or more of niobium

- 0.6% or more of silicon

- 0.05% or more of titanium

- 0.3% or more of tungsten (wolfram)

- 0.1% or more of vanadium

- 0.05% or more of zirconium

- 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting Scrap Ingots of Iron and Steel:

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or Ferro-alloys.

(h) Granules:

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished Products:

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid sections, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils.

(k) Flat-rolled Products:

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

- coils of successively superimposed layers, or

- straight lengths, which if of a thickness less than 4.75 mm are of width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, and lozenges) and those, which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat- rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and Rods, Hot-rolled, in irregularly wound coils:

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles, or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other Bars and Rods:

Products which do not conform to any of the definitions at (ij), (k) or

(l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). The products may:

- have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods):

- be twisted after rolling.

(n) Angles, Shapes and Sections:

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading 7301 or 7302.

(o) Wire:

Cold-formed products in coils, or any uniform solid cross-section along their whole length, which do not conform to the definition of flat- rolled products.

(p) Hollow Drill Bars and Rods:

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

SUB-HEADING NOTES:

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy Pig Iron:

Pig iron containing, by weight, one ore more of the following elements in the specified proportions:

- more than 0.2% of chromium

- more than 0.3% of copper

- more than 0.3% of nickel

- more than 0.1% of any of the following elements:

aluminium, molybdenum, titanium, tungsten (wolfram) vanadium.

(b) Non-alloy free-cutting Steel:

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

- 0.08% or more of sulphur

- 0.1% or more of lead

- more than 0.05% of selenium

- more than 0.01% of tellurium

- more than 0.05% of bismuth.

(c) Silicon-electrical Steel:

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High Speed Steel:

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico Manganese Steel:

Alloy steels containing by weight:

- not more than 0.7% of carbon

- 0.5% or more but not more than 1.9% of manganese, and

- 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

2. For the classification of ferro-alloys in the sub-headings of heading 7202 the following rule should be observed:

A Ferro-alloy is considered as binary and classified under the relevant sub-heading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1(c) must each exceed 10% by weight.

SUPPLIMENTARY NOTES:

1. Skelp means hot- rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous mental predominating by weight.

3. Iron and steel products obtained by electrolytic deposition, by pressure casting by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this chapter appropriate to similar hot-rolled products.

Policy Conditions of this Chapter:

1. Seconds and defectives of items specified below is permitted for imports free except those in respect of which the c.i.f value of imports is below the value specified against each of these items:

Sl.No.	ITC (HS) Code	Description	Minimum C.I.F. value (US $ per Tonne)
1.	7208	H.R. Coils	190.5
2.	7208	HR Sheets	201.75
3.	7209	CR Coils/Sheets	263
4.	7210	Tinplate Waste/Waste/Tinplate Misprints	465
5.	7225 / 7226	Electrical Sheets (CRNO)	493
6.	7208 / 7211	Plates	278
7.	722790	Alloy Steel Bars & Rods (Hot Rolled in Coils)	435

2. Prime steel items specified below are permitted for imports free, except those, in respect of which the c.i.f. value of imports is below the value specified against each of these items:

S.No.	ITC (HS) Code	Description	Minimum C.I.F. value (US $ per Tonne)
1.	7208	H.R. Coils	254
2.	7208	HR Sheets	269
3.	7209	CR Coils/Sheets	351
4.	7210	Tinplates	620
5.	7225/7226	Electrical Sheets (CRNO)	657
6.	7208/7211	Plates	370
7.	722790	Alloy Steel Bars & Rods (Hot Rolled in Coils)	580

The price restrictions on prime steel items as above, has been withdrawn with effect from 1.1.2000 vide Notification No. 31 (RE-1999)/1997-2002 dated 1.11.1999. However, these restrictions shall apply to the extent specified in the order passed by the Hon’ble High Court at Madras on 21.1.2004 in W.P. No. 38864 and 38865 of 2003.

3. Import of seconds/defectives of steel items as mentioned at Sl. No. 1 to 7 of the notes at Sl. No. 2 above, shall be allowed only through Customs sea port at Mumbai, Chennai and Kolkata. Import consignments of these items shall be accompanied by a pre-shipment certificate regarding description material quality, chemical analysis of the material, visual inspection, thickness and width of the material and the ITC (HS) code no. from any of the inspection agency as specified in Appendix 5 of the Handbook of Procedures, Vol. I.

CHAPTER 73

ARTICLES OF IRON OR STEEL

NOTES:

1. In this Chapter, the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

Policy Condition (1):

Import of Used Rails, including cut rails of all lengths, under ITC(HS) Code 7302 is ‘free’ subject to following condition:

a) Importer shall furnish the following documents to the customs at the time of clearance of goods:

I) Pre-shipment inspection certificate as per the format in Appendix-5-B from any of the Inspection & Certification agencies listed in Appendix 5, to the effect that the consignment was checked for radiation level and rails do not contain radiation level (gamma and neutron) in excess of natural background. The certificate shall give the value of background radiation level at that place as also the maximum radiation level on the rails; and

II)Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any radio active contaminated material in any form.

(Above policy condition (1) has been inserted vide NOTIFICATION NO. 36/2012, DT. 28/02/2013 )

CHAPTER 74

COPPER AND ARTICLES THEREOF

NOTES:

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Refined Copper

Metal containing at least 99.85 per cent by weight of copper; or

Metal containing at least 97.5 per cent by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following Table:

TABLE – OTHER ELEMENTS
Element	Limiting content % by weight
Ag Silver	0.25
As Arsenic	0.50
Cd Cadmium	1.30
Cr Chromium	1.40
Mg Magnesium	0.80
Pb Lead	1.50
S Sulphur	0.70
Sn Tin	0.80
Te Tellurium	0.80
Zn Zinc	1.00
r Zirconium	0.30
Other (*), each	0.30
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i) The content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) The total content by weight of such other elements exceeds 2.5 per cent.

(c) Master alloys

Alloys containing with other elements more than 10 per cent by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

However, copper phosphide (phosphor copper) containing more than 12.5 per cent by weight of phosphorous falls in heading 2848.

(d) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403.

(e) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7403), 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:

i) Of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

ii) 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 7409 and 7410 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.

(h) Tubes and Pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-section may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

SUB-HEADING NOTES:

In this Chapter the following expressions have the meaning hereby assigned to them:

(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:

(i) Zinc predominates by weight over each of such other elements;

(ii) Any nickel content by weight is less than 5 per cent [see copper-nickel-zinc alloys (nickel silvers)]; and

(iii) Any tin content by weight is less than 3 per cent [see copper-tin alloys (bronzes)].

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 per cent or more the zinc content by weight may exceed that of tin but must be less than 10 per cent.

(c) Copper-nickel-zinc base alloys (nickel silvers)

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 per cent or more by weight [see copper-zinc alloys (brasses)].

(d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 per cent of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

Policy Conditions of this Chapter:

(1) Import of the following types of copper scrap is permitted freely without an import licence to units registered with Ministry of Environment and Forest, Government of India:

Copper wire covered under ISRI code “Druid”; Jelly filled copper cables.

(2) Copper and its products under Exim Code Nos. 7403 11, 7403 12, 7403 13, 7403 19, 7413 00 00 and 7408 11 may be imported into India from Sri Lanka under the ISFTA only through Nhavasheva, Chennai, Tuticorin, Cochin, ICD Tughlakabad (Dry Port), ICD Mulund (Dry Port), ICD Ludhiana (Dry Port) and ICD Pithampur.

CHAPTER 75

NICKEL AND ARTICLES THEREOF

NOTES:

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles of products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7502), 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:

(i) Of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

(ii) 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.

Heading 7506 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

SUB HEADING NOTES:

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Nickel, not alloyed

Metal containing by weight at least 99 per cent of nickel plus cobalt, provided that:

(i) The cobalt content by weight does not exceed 1.5%; and

(ii) The content by weight of any other element does not exceed the limit specified in the following table:

TABLE – OTHER ELEMENTS
Element	Limiting content % by weight
Fe Iron	0.5
O Oxygen	0.4
Other elements, each	0.3

(b) Nickel alloys

Metallic substances in which nickel predominates by weight over each of the other elements provided that:

(i) The content by weight of cobalt exceeds 1.5%,

(ii) The content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

(iii) The total content by weight of elements other than nickel plus cobalt exceeds 1%.

2. Notwithstanding the provisions of Chapter Note 1(c), for the purposes of sub-heading 7508 10 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

CHAPTER 76

ALUMINIUM AND ARTICLES THEREOF

NOTES:

1. In this Chapter the following expressions have the meaning hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles of regular convex polygons (including “flattened circles” and modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7601), 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:

(i) Of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

(ii) 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 7606 and 7607 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygonals, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collar or rings.

SUB-HEADING NOTES:

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed

Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE – OTHER ELEMENTS
Element	Limiting content % by weight
Fe - Si Iron plus Silicon	1
Other elements (1) each	0.1 (2)
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%

(b) Aluminium alloys

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

(i) The content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or

(ii) The total content by weight of such other elements exceeds 1%.

2. Notwithstanding the provisions of Chapter Note 1(c), for the purposes of sub-heading 7616 91, the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

CHAPTER 77

(RESERVED FOR POSSIBLE FUTURE USE)
CHAPTER 78

LEAD AND ARTICLES THEREOF

NOTES:

1. In this Chapter the following expressions have the meaning hereby assigned to them:

a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including square), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7801), 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:

(i) Of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

(ii) 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.

Heading 7804 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

SUB-HEADING NOTE:

In this Chapter the expression “refined lead” means:

Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE – OTHER ELEMENTS
Element	Limiting content % by weight
Ag Silver	0.020
As Arsenic	0.005
Bi Bismuth	0.050
Ca Calcium	0.002
Cd Cadmium	0.002
Cu Copper	0.080
Fe Iron	0.002
S Sulphur	0.002
Sb Antimony	0.005
Sn Tin	0.005
Zn Zinc	0.002
Other (for example Te),each	0.001

CHAPTER 79

ZINC AND ARTICLES THEREOF

NOTES:

In This Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7901), 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:

(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

(ii) 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.

Heading 7905, applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross- sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

SUB-HEADING NOTE:

In this Chapter the following expressions have the meanings hereby to them:

a) Zinc, not alloyed

Metal containing by weight at least 97.5% of Zinc.

b) Zinc alloys

Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.

c) Zinc dust

Dust obtained by condensation of zinc vapour, consisting of spherical particles, which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic Zinc.

Policy Conditions of this Chapter:

(1) Import of the following kinds of zinc skimmings is permitted freely without an import licence to units registered with Ministry of Environment and Forest, Government of India, on actual user basis upto the annual quantity limits indicated in the registration certificate:

(i) Zinc skimmings containing zinc 65% and above, lead and cadmium less than 1.25% and 0.1% respectively.

CHAPTER 80

TIN AND ARTICLES THEREOF

NOTES:

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

(ii) 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.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross- sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

SUB-HEADING NOTE:

In this Chapter the following expressions have the meanings hereby assigned to them:

a) Tin, not alloyed

Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

TABLE – OTHER ELEMENTS
Element	Limiting content % by weight
Bi Bismuth	0.1
Cu Copper	0.4

b) Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that:

i) the total content by weight of such other elements exceeds 1%; or

ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

CHAPTER 81

OTHER BASE METALS; CERMETS; ARTICLES THEREOF

SUB-HEADING NOTE:

Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil” applies, mutatis mutandis, to this Chapter.

CHAPTER 82

TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

NOTES:

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure of pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of:

(a) Base metal;

(b) Metal carbides or cermets;

(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or

(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.

3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.

CHAPTER 83

MISCELLANEOUS ARTICLES OF BASE METAL

NOTES:

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of headings 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. For the purposes of heading 8302, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

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

NOTES:

1. This Section does not cover:

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016);

(b) Articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;

(c) Bobbins, spools, cops, cones, cores, reels or similar supports of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

(e) Transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical use (heading 5911);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and diamonds for styli (heading 8522);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) Drill pipe (heading 7304);

(ij) Endless belts of metal wire or strip (Section XV);

(k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII;

(m) Articles of Chapter 90;

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);

(p) Articles of Chapter 95; or

(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions).

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8546 or 8547) are to be classified according to the following:

(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.

3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5. For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

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; or

(g) 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 other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480.

Heading 8419 does not, however, cover:

(a) Germination plant, incubators or brooders (heading 8436);

(b) Grain dampening machines (heading 8437);

(c) Diffusing apparatus for sugar juice extraction (heading 8438);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or

(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading 8422 does not cover:

(a) Sewing machines for closing bags or similar containers (heading 8452); or

(b) Office machinery of heading 8472.

Heading 8424 does not cover:

(a) Ink-jet printing machines (heading 8443); or

(b) Water-jet cutting machinges (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. (A) For the purposes of heading 8471, the expression “automatic data processing machine” means machines 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

(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) above:

(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.

6. 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 percent or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326.

7. 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.

8. 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.

9. (A) Clauses (a) and (b) of Note 8 to Chapter 85 shall also apply respectively to the expressions “semiconductor devices” and “electronic integrated circuits”, used in this Note and in heading 8486. However, for the purposes of this Note and heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light emitting diodes.

(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 semiconductor devices or electronic integrated circuits;

(iii) Lifting, handling, loading or unloading of boules, wafers, semiconductor 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 8471 49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5(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).

2. 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.

Policy Conditions of this Chapter:

1. Import of Power Tillers shall conform to the emission norms as notified by Ministry of Shipping, Road Transport & Highways (Department of Road Transport & Highways) Notification No. G.S.R. 589 (E) dated 16.9.2005. [The name of the ministry has been modified as Ministry of Road Transport & Highways, and the website is http://morth.nic.in]

CHAPTER 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

NOTES:

1. This Chapter does not cover:

(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;

(b) Articles of glass of heading 7011;

(c) Machines and apparatus of heading 8486;

(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 9018); or

(e) Electrically heated furniture of Chapter 94.

2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541 or 8542.

However, metal tank mercury arc rectifiers remain classified in heading 8504.

3. Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

(b) Other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dish washing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).

4. For the purposes of heading 8523:

(a) Solid-state non-volatile storage devices (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E²PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

(b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

5. For the purposes of heading 8534, “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements).

The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.

6. For the purpose of heading 8536, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.

7. Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543).

8. For the purposes of headings 8541 and 8542:

(a) “Diodes, transistors and similar semi-conductor devices” are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field;

(b) “Electronic integrated circuits ” are:

(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.) obtained by semi-conductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cable, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all and intents and purposes indivisibly, whether or not on one or more insulating substrates, with our without leadframes, but with no other active or passive circuit elements.

For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function.

9. For the purposes of heading 8548, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.”

SUB-HEADING NOTE:

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

SUPPLEMENTARY NOTE:

For the purposes of heading 8523, “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Policy Conditions of this Chapter:

1. Import of films including films on video tape, compact video disc, laser video disc or digital video disc, as classified under this Chapter, shall be governed by the Policy Condition 1 of Chapter 37.

2. Articles made up of Copper under Exim Code Nos. 8544 11, 8544 19, 8544 49 and 8544 59 may be imported into India from Sri Lanka under the ISFTA only through Nhavasheva, Chennai, Tuticorin, Cochin, ICD Tughlakabad (Dry Port), ICD Mulund (Dry Port), ICD Ludhiana (Dry Port) and ICD Pithampur.

3. In terms of General Note 17 of this Schedule, the import of Multichannel GSM/CDMA receivers, transmitters and transreceivers capable of receiving or transmitting or both in two or more frequencies simultaneously shall be ‘Restricted'.

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

NOTES:

1. This Section does not cover articles of heading 9503 or 9508 bobsleighs, toboggans and the like of heading 9506.

2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Articles of Chapter 82 (tools);

(d) Articles of heading 8306;

(e) Machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(ij) Arms (Chapter 93);

(k) Lamps or lighting fittings of heading 9405; or

(l) Brushes of a kind used as parts of vehicles (heading 9603).

3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part of accessory.

4. For the purposes of this Section:

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

a) In Chapter 86 if designed to travel on a guide-track (hovertrains);

b) In Chapter 87 if designed to travel over land or over both land and water;

c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing - stages or also able to travel over ice.

Parts and accessories of air -cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety, or traffic control equipment for railways.

CHAPTER 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

NOTES:

1. This Chapter does not cover;

(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810);

(b) Railway or tramway track construction material of iron or steel of heading 7302; or

(c) Electrical signalling, safety or traffic control equipment of heading 8530.

2. Heading 8607 applies, inter alia, to:

(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

(b) Frames, under frames, bogies and bissel-bogies;

(c) Axle boxes; brake gear;

(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;

(e) Coachwork.

3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to:

(a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

Policy Conditions of this Chapter:

1. The Exim entry under ITC (HS) Code No. 8609 00 00 in this Chapter shall also include “second hand marine containers” and imports thereof shall be ‘free’.

CHAPTER 87

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING - STOCK, AND PARTS AND ACCESSORIES THEREOF

NOTES:

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2. For the purpose of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children’s cycles fall in heading 9503.

Policy Conditions of this Chapter:

(1) (I) A second hand or used vehicle (including all the vehicles other than Railway or Tramway) for the purposes of this Chapter shall mean a vehicle that:-

(a) has been sold, leased or loaned prior to importation into India; or

(b) has been registered for use in any country according to the laws of that country, prior to importation into India;

(II). The import of second had or used vehicles shall be subject to the following conditions:-

(a) The second hand or used vehicle shall not be older than three years from the date of manufacture;

(b) The second hand or used vehicle shall:

(i) have right hand steering, and controls (applicable on vehicles other than two and three wheelers);

(ii) have a speedometer indicating the speed in Kilometres; and

(iii) have photometry of the headlamps to suit “keep left” traffic.

(c) In addition to the conditions specified in (a) and (b) above, the second hand or used vehicle shall conform to the provisions of the Motor Vehicle Act, 1988 and the rules made thereunder.

(d) Whoever being an importer or dealer in motor vehicles who imports or offers to import a second hand or used vehicle into India shall,

(i) at the time of importation, submit a certificate issued by a testing agency, which the Central Government may notify in this regard, that the second hand or used vehicle being imported into India has been tested immediately before shipment for export to India and the said vehicle conforms to all the regulations specified in the Motor Vehicles Act, 1988 of India and the rules made thereunder.

(ii) At the time of importation, submit a certificate issued by a testing agency, which the Central Government may notify in this regard, that the second hand or used vehicle being imported into India has been tested immediately before shipment for export to India and the said vehicle conforms to the original homologation certificate issued at the time of manufacture.

(iii) On arrival at the Indian port but before clearance for home consumption, submit the vehicle for testing by the Vehicle Research and Development Establishment, Ahmednagar of the Ministry of Defence of the Government of India or Automotive research Association of India, Pune or Central Farm Machinery Training and Testing Institute, Budni, Madhya Pradesh for tractors, and such other agencies as may be specified by the Central Government, for granting a certificate by that agency as to the compliance of the provisions of the Motor Vehicles Act, 1988 and any rules made thereunder.

(iv) Import of these vehicles shall be allowed only through the customs port at Mumbai.

(e) The second hand or used vehicles imported into India should have a minimum roadworthiness for a period of 5 years from the date of importation into India with assurance for providing service facilities within the country during the five year period. For this purpose, the importer shall, at the time of importation, submit a declaration indicating the period of roadworthiness in respect of every individual vehicle being imported, supported by a certificate issued by any of the testing agencies, which the Central Government may notify in this regard.

(III) Cars manufactured prior to 1st January, 1950 are free for import by Actual Users. Policy Condition (I) and (II) above shall not be applicable for these cars. However, such of the cars that would be plying on public roads will continue to be subject to Central Motor Vehicles Act, 1988 and Rules, 1989.

(Above new paragraph (III) has been added vide NOTIFICATION NO. 05/2013, DT. 18/04/2013 )

(2) (I) A new imported vehicle (including all the vehicles other than Railway or Tramway) for the purposes of this Chapter shall mean a vehicle that:-

(a) has not been manufactured/assembled in India; and

(b) has not been sold, leased or loaned prior to importation into India; or

(c) has not been registered for use in any country according to the laws of that country, prior to importation into India.

(II) The import of new vehicles shall be subject to the following conditions:

a. The new vehicle shall-

(i) have a speedometer indicating the speed in Kilometers per hour;

(ii) have right hand steering, and controls (applicable on vehicles other than two and three wheelers);

(iii) have photometry of the headlamps to suit “keep-left” traffic; and

(iv) be imported from the country of manufacture. The country of manufacture will also mean a Single Market like the European Union (EU).

(Second sentence has been added at 2 (II) (a) (iv) vide NOTIFICATION NO. 13/2012, DT. 28/08/2012)

b. In addition to the conditions specified in (a) above, the new vehicle shall conform to the provisions of the Motor Vehicles Act, 1988 and the rules made thereunder, as applicable, on the date of import.

c. Whoever being an importer or dealer in motor vehicles who imports or offers to import a new vehicle into India shall,

(i) at the time of importation, have valid certificate of compliance as per the provisions of rule 126 of Central Motor Vehicle Rules(CMVR), 1989, for the vehicle model being imported, issued by any of the testing agencies, specified in the said rule;

(ii) be responsible for all the provisions assigned to the manufacturer as per Rules 122 & 138 of CMVR, 1989 and for issuing Form 22, as per provisions of CMVR, 1989; and

(iii) give an undertaking in writing that the proof of compliance to conformity of production as per rule 126A of CMVR shall be submitted within six months of the imports. In case of failure to do so, no further import of new vehicle of that model shall be allowed thereafter.

d. The import of new vehicles shall be permitted only through the following Customs Ports:

Seaports- (i) Nhava Sheva, (ii) Mumbai, (iii) Kolkata, (iv) Chennai, (v) Ennore, (vi) Cochin, (vii) Kattupalli, (viii) APM Terminals Pipavav;

Airports- (ix) Mumbai Air Cargo Complex, (x) Delhi Air Cargo, (xi) Chennai Airport; and

ICDs - (xii) Telegaon Pune, (xiii) Tughlakabad & (xiv) Faridabad.

(Above condition 2(II)(d) has been revised vide NOTIFICATION NO. 117/2013, DT. 13/03/2015)

[OLD- d. The import of new vehicles shall be permitted only through the Customs port at Nhava Sheva, Kolkata, Chennai, Chennai Airport, Cochin, ICD Tughlakabad and Delhi Air Cargo, Mumbai Port and Mumbai Air Cargo Complex, ICD Talegaon Pune, ICD Faridabad and Ennore Port. In addition, import of new motorcycles is also permitted through LCS, Benapole/Petrapole and LCS, Agartala. ]

(Last sentence in above Policy Condition 2(II)(d) has been added vide NOTIFICATION NO. 46/2013, DT. 23/10/2013)

(Above condition 2(II)(d) has been revised vide NOTIFICATION NO. 06/2013, DT. 18/04/2013)

[OLD - d. The import of new vehicles shall be permitted only through the Customs port at Nhava Sheva, Kolkata, Chennai and Chennai Airport, Cochin, ICD-Tughlakabad and Delhi Air Cargo, Mumbai Port and Mumbai Air Cargo Complex, ICD Talegaon Pune. ]

e. The provisions of this notification will not apply to the imports of new vehicles-

(i) for the purpose of certification as per para c(i) above;

(ii) for the purpose of defence requirements;

f. The above mentioned provisions will also not apply to the import of new vehicles for R & D purpose by vehicle manufacturers and auto component manufacturers. However, the vehicles imported by both these categories for R & D will not be registered under the CMVR Rules in the country and will not ply on Indian roads. The customs will make necessary endorsement at the time of clearance of these vehicles.

g. In case the country of manufacture is a land locked country and the shipment takes place from another country, the vehicles would deemed to have been exported from the country of manufacture provided there are supporting documents to track the vehicles from the country of manufacture to the Port of Landing and from there, to the Port of Destination.

(3) (I) The conditions at Sl. Nos. 1 & 2 above shall not be applicable on import of passenger cars/jeeps/multi utility vehicles etc. on payment of full Customs duty by the following categories of importers:

(a) Individuals coming to India for permanent settlement after two years continuous stay abroad provided the car has been in the possession of the individual for a period of minimum one year abroad.

(b) Resident Indians presented with a car as an award in any international event/match/competition;

(c) Legal heirs/successors of deceased relatives residing abroad;

(d) Physically handicapped persons;

(e) Companies incorporated in India having foreign equity participation;

(f) Branches/offices of foreign firms;

(g) Charitable/Missionary/Religious institutions registered as per the law relating to the registration of the societies or trusts or otherwise approved by the Central or State Government, subject to the condition that the importer is an established institution and is functioning for the common benefit of the community, and subject further to production of necessary clearance under the Foreign Contribution (Regulation) Act, 1976.

(h) Honorary Consuls of foreign countries on the recommendations of the Ministry of External Affairs, Government of India.

(i) Journalists/Correspondents of foreign news agencies having accredition certificate with the Press Information Bureau, Ministry of Information and Broadcasting, Govt. of India.

However, these imports shall be subject to the condition that, the vehicle should have right hand steering and controls (applicable on vehicles other than two and three wheelers).

(II) All the above categories shall be entitled to import only one vehicle except categories (e) and (f), which shall be entitled to import maximum of three vehicles. Persons in category (d) shall be entitled to import only specially designed vehicles suitable for use by handicapped. All such imports shall carry a “NO SALE” condition of two years which shall be endorsed by the Customs authorities on the passport/ registration documents at the time of import and by the Regional Transport Authorities when such vehicles are presented for registration in India. The DGFT may, however, permit relaxation of these conditions or imports by any other category not listed above in special circumstances.

(III) All bonds/ bank guarantees executed by importers of cars/two wheelers etc. prior to 31.03.97, where the vehicle has not been transferred, shall be deemed to have been discharged with effect from 31.03.2000 (from the date of issuance of public notice no. 3(RE-2000)/97-02.

(4) The import of vehicles (as classified under this Chapter) by Foreign Diplomats and Other Privileged Persons in this category, who are exempt from payment of customs duty, shall be exempt from the conditions specified at Sl. No. 1 & 2 above. Such imported vehicles shall be disposed off in the manner specified in the Foreign Privileged Persons (Regulations of Customs Privileges) Rules, 1957, as amended from time to time.

(5) The import of vehicles namely, Digital Satellite News Gathering Vans (DSNG van)/ Outdoor Broadcasting Vans (OB Van), as classified in this Chapter, fitted with equipments for telecasting shall be exempted from the conditions specified at Sl. No. 1 & 2 above. However, these imports shall be subject to the condition that the vehicle should have right hand steering and controls (applicable on vehicles other than two and three wheelers).

(6) The import of vehicles namely, ATVs (All Terrain Vehicles) which are specifically designed for off-the-road sports, recreation and some farm usage and do not require registration under provisions of the CMVR, shall be exempted from the conditions mentioned at Sl. No. 1 and 2 above.

(7) Import of new vehicles having an FOB value of US $ 40,000 or more and engine capacity of more than 3000cc for petrol run vehicle and more than 2500cc for diesel run vehicles by (a) Individuals, (b) Companies and firms or (c) OEMs (Original Equipment Manufacturers- who have manufacturing and service network in India) will be exempt from the conditions at Sl. No. 2(II)(a)(iv) and 2(II)(c) above. However, at the time of Customs clearance, a Type Approval Certificate / COP of an international accredited agency from the country of origin or an EC Type Approval Certificate / Certificate of COP, of an accredited agency from any member state of EU, including a notarized English translation thereof, shall be furnished. This Type Approval shall stipulate that the vehicle to be imported complies with all the ECE Regulations for the complete vehicle. The accredited agencies have been notified vide Policy Circular No. 26 dated 9.2.2004.

(8) Import of new and second hand vehicles (not older than three years from the date of manufacture) shall be exempt from the condition at Sl. No. 2(II) (c) above only for jobbing and subsequent re-export in terms of Customs Notification No. 32/97 CUS (N.T.) dated 01.04.1997.

(9) Import of new motorcycles with engine capacity of 800 cc or more, by all categories of importers, including: (a) Individuals; (b) Companies and firm; or (c) OEMs (Original Equipment Manufacturers- who have manufacturing and service network in India) will be exempt from the conditions at Sl. No. (2) (II) (c) above. However, at the time of Customs clearance, an EC Type Approval Certificate / Certificate of COP, of an accredited agency from any member state of EU, including a notarized English translation thereof, shall be furnished. This Type Approval shall stipulate that the vehicle to be imported meets the technical requirements of EU Directive 168/2013/EU of the European Parliament and Council. Such imported motorcycles shall meet the EURO IV emission norms as specified in the said regulation with test procedure as per Commission Delegated Regulation (EU) No.134/2014.

Also all imported motorcycles which meet the EURO III emission norms as defined in EU Directive 2003/77/EC will continue to be exempted from the conditions at Sl. No.(2) (II) (c) above, until 31st March, 2017. However, at the time of Customs clearance, an EC Type Approval Certificate / Certificate of COP, of an accredited agency from any member state of EU, including notarized English translation thereof, shall be furnished. This Type Approval shall stipulate that the vehicle to be imported meets the technical requirements of all relevant separate directives, as last amended and as listed in EU Directive 2002/24/EC.

(Above policy condition no. 9 has been amended vide NOTIFICATION NO. 36/2015, DT.02/02/2016)

[OLD- (9) Import of new motorcycles with engine capacity of 800 cc or more, by all categories of importers, including: (a) Individuals; (b) Companies and firm; or (c) OEMs (Original Equipment Manufacturers- who have manufacturing and service network in India) will be exempt from the conditions at Sl. No. (2) (II) (c) above. However, at the time of Customs clearance, an EC Type Approval Certificate / Certificate of COP, of an accredited agency from any member state of EU, including a notarized English translation thereof, shall be furnished. This Type Approval shall stipulate that the vehicle to be imported meets the technical requirements of all relevant separate directives, as last amended and as listed in EU Directive 2002/24/EC. Such imported motorcycles shall meet the EURO III emission norms as defined in EU Directive 2003/77/EC.]

10. The import of customized Cars/Motorcycles and parts thereof required for the race events shall be subject to the following conditions:-

(a) The conditions at Sl. Nos. 1 & 2 above shall not be applicable on import of customized Cars/Motorcycles and parts thereof.

(b) At the time of Customs clearance, a Type Approval Certificate/ COP of an international accredited agency from the country of origin will not be required.

(c) A certificate from Nodal Agency (to be nominated by Govt. of India) indicating the details of the vehicle shall be required at the time of Customs clearance. Import shall be permitted only through such Customs ports as per Policy Condition (1) (II) (d) (iv).

(d) These vehicles will be used only for the purpose for which these are imported. Vehicles imported under this provision will not be registered CMV Act/ Rules; nor be alienated/ sold to any individual/organization/institution etc. anywhere in India. These vehicles shall not ply on public roads and can only be used within the enclosed premises with requisite safety precautions and will not be engaged in any sort of commercial activities.

(e) The importer shall be required to execute a Bond with Customs with adequate security/ surety to re-export the vehicle(s) within 30 days of the completion of the event or within such extended period as the appropriate officer may allow after being shown a reasonable cause.

(Above Policy condition No. 10 has been added vide NOTIFICATION NO. 65/2013, DT. 08/01/2014)

CHAPTER 88

AIRCRAFT, SPACECRAFT AND PARTS THEREOF

NOTE:

1. For the purposes of Sub-headings 8802 11 to 8802 40 the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

Policy Conditions to this Chapter:

1. Aircraft and Helicopters (including used/second hand aircraft and helicopters) may be imported by the following without the need to obtain an import licence from Directorate General of Foreign Trade.

(a) Air India

(b) Pawan Hans Limited

(c) Airport Authority of India

(d) Indira Gandhi Rashtriya Uran Academi (IGRUA) and such other flying clubs/ Academies recognised by the Ministry of Civil Aviation, Government of India

(e) Any person who has been granted permission by Ministry of Civil Aviation to operate scheduled or non-scheduled air transport services, based on which DGCA has issued permission to import aircraft/helicopter for operating such air transport services.

(Above policy condition No. 1(e) has been revised vide NOTIFICATION NO. 10/2016, DT. 20/06/2016)

[OLD- (e) Any person who has been granted permission by Director General of Civil Aviation, for operating Scheduled or Non-Scheduled Air Transport Services (including Air Taxi Services) for import of aircraft / helicopter subject to the condition that the import of the aircraft or helicopter and their use is in accordance with that permission. ]

(Above policy condition 1 has been revised vide NTF. NO. 24/2015, DT. 09/10/2015)

[OLD- 1. Aircraft and Helicopters (including used/second hand aircraft and helicopters) may be imported by the following without the need to obtain an import licence from this Directoragte.

(a) Air India

(b) Indian Airlines

(c) Vayudoot Limited

(d) Pawan Hans Limited

(e) National Airports Authority

(f) International Airports Authority of India

(g) Indira Gandhi Rashtriya Uran Academi (IGRUA)/and such other flying clubs/ Academies recognised by the Ministry of Civil Aviation, Government of India

(h) Any person who has been granted permission by the Ministry of Civil Aviation, Government of India, for operating scheduled or non-scheduled air transport services (including air taxi services) for import of aircraft or helicopters, subject to the condition that the import of the aircraft or helicopter and their use is in accordance with that permission.

(i) The Aero Club of India.]

2. The import of aircraft by any other category of importers shall require an import licence to be granted by this Directorate.

3. Import of Unmanned Aircraft System (IJAS)/Unmanned Aerial Vehicle (UAVs)/Remotely Piloted Aircraft (RPAs)/drones is 'Restricted' requiring prior clearance of the Directorate General of Civil Aviation (DGCA) and import licence from DGFT.

(Above policy condition no. 3 has been introduces vide NTF. NO. 16/2016, DT. 27/07/2016)

CHAPTER 89

SHIPS, BOATS AND FLOATING STRUCTURES

NOTES:

1. A hull, an unfinished or incomplete vessel, assembled, unassembled, or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.

Policy Conditions of this Chapter:

(1) Import of ships, vessels, boats and other coastal water transport craft may be made without a licence on the basis of approval or guidelines issued by the Ministry of Surface Transport, Government of India.

(2) Import of Trawlers may be made without a licence on the basis of approval or guidelines issued by Department of Animal Husbandry and Dairying, Government of India.

(3) Old ships, vessels etc., for the purpose of breaking, are freely importable.

(4) Any item required for the specific purpose or use in connection with ship building, and the import of which has been shown as restricted in the ITC (HS) Classifications of Export and Import items may be imported without an import licence by the industrial undertakings engaged in ship building, subject to actual user condition.

(5) Any item required for the specific purpose or use in connection with ship repairing and the import of which has been shown as restricted in the ITC (HS) Classifications of Export and Import items, may be imported without any import licence by ship repairing units, duly registered with the Director General (Shipping), Mumbai (working in customs bonded premises), subject to actual user condition and also subject to such conditions as may be notified by the Deptt. of Revenue from time to time in this regard.

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES, MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

NOTES:

1. This Chapter does not cover:

a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or textile material (heading 5911)

b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);

c) Refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;

d) Glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71);

e) Goods of headings 7007, 7008, 7011, 7014, 7015 or 7017;

f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

g) Pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools, of heading 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves or other appliance of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semi-conductor materials) of heading 8486;

h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;

ij) Searchlights or spotlights of heading 9405;

k) Articles of Chapter 95;

l) Capacity measures, which are to be classified according to their constituent material; or

m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 or Section XV).

2. Subject Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than headings 8487, 8548 or 9033) are in all cases to be classified in their respective headings;

b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of headings 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;

c) All other parts and accessories are to be classified in heading 9033.

3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.

4. Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 9013.

5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.

6. For the purpose of heading 9021, the expression "orthopaedic appliances" means appliances for:

(i) Preventing or correcting bodily deformities; or

(ii) Supporting or holding parts of the body following an illness, operation or injury. Orthopedic appliances include footwear and special insoles designed to correct orthopedic conditions, provided that they are either (1) made to measure, or (2) mass produced, presented singly and not in pairs and designed to fit either foot equally.

7. Heading 9032 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain in at, a desired value, stabilised against disturbances, constantly or periodically measuring its actual value.

CHAPTER 91

CLOCKS AND WATCHES AND PARTS THEREOF

NOTES:

1. This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 7131 or 7117, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);

(d) Bearing balls (heading 7326 or 8482, as the case may be);

(e) Articles of heading 8412 constructed to work without an escapement;

(f) Ball bearings (heading 8482); or

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.

3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4. Except as provided in Note 1, movements and other part suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

CHAPTER 92

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

NOTES:

1. This Chapter does not cover:

(a) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter.

(c) Toy instruments or apparatus (headings 9503);

(d) Brushes for cleaning musical instruments (headings 9603); or

(e) Collectors' pieces or antiques (heading 9705 or 9706)

2. Bows and sticks and similar devices used in playing musical instruments of heading 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instruments.

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CHAPTER 93

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

NOTES:

1. This Chapter does not cover:

a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

c) Armoured fighting vehicles (heading 8710);

d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

e) Bows, arrows, fencing foils or toys (Chapter 95); or

f) Collectors' pieces or antiques (heading 9705 or 9706)

2. In heading 9306 the reference to "parts thereof" does not include radio or radar apparatus of heading 8526.

Policy Conditions for this Chapter:

(1) Import of arms (including parts thereof) & ammunition is permitted freely to the following sports persons/sports bodies:

Renowned shooters (as defined in Policy Condition 3) on the recommendation of National Rifle Association of India (NRAI); National Rifle Association of India (NRAI) for its own use and for transfer to its State/district affiliates by self certification by NRAI; Sports Authority of India (SAI) or State Sport Authorities of concerned State by self certification and Services Sports Control Board (SSCB), Ministry of Defence. Respective recommending or certifying Bodies will maintain the required records.

(Conditions no. 1 has been amended vide NOTIFICATION NO. 23/2012, DT. 16/10/2012)

[OLD - (1) Import of arms (including parts thereof) & ammunition is permitted freely to the following sports persons/sports bodies:

Renowned shooters (as defined in Policy Condition 3) on the recommendation of National Rifle Association of India (NRAI); National Rifle Association of India (NRAI) for its own use and for transfer to its State/district affiliates by due certification by Sports Authority of India; Sports Authority of India (SAI) or State Sport Authorities of concerned State by self certification and Services Sports Control Board (SSCB),

Ministry of Defence. Respective recommending or certifying Bodies will maintain the required records.]

(2) Import of specified types of ammunition may be permitted to license arms dealers subject to such conditions as may be specified from time to time.

(3) “Renowned Shooter” means a person who has participated in a National Shooting Championship in an Open Men’s Event or Open Women’s Event or Open Civilian’s Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association.

(4) Policy for import of ‘Air Gun Pellets’ is ‘free’.

(5) Despite the policy for ‘Arms and related material’ as is given in this Schedule, the import of arms and related material from Iraq shall be ‘Prohibited’.

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHING; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDING

NOTES:

1. This Chapter does not cover:

a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

b) Mirrors designed for placing on the floor or ground [for example, cheval- glasses (swing-mirrors)] of heading 7009;

c) Articles of Chapter 71;

d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;

e) Furniture specially designed as parts of refrigerators of freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

f) Lamps and lighting fittings of Chapter 85;

g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings 8519 to 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);

h) Articles of heading 8714;

ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);

k) Articles of Chapter 91 (for example, clocks and clock cases); or

l) Toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables and other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505).

2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other;

(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

(b) Seats and beds.

3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.

4. For the purposes of heading 9406, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

CHAPTER 95

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

NOTES:

1. This Chapter does not cover:

(a) Candles (heading 3406);

(b) Fireworks or other pyrotechnic articles of heading 3604;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;

(d) Sports bags or other containers of heading 4202, 4303 or 4304;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);

(ij) Unmounted glass eyes for dolls or other toys, of heading 7018;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading 8306;

(m) Pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543);

(n) Sports vehicles (other than bobsleighs toboggans and the like) of Section XVII;

(o) Children’s bicycles (heading 8712);

(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(q) Spectacles, goggles or the like, for sports or outdoor games (heading 9004);

(r) Decoy calls or whistles (heading 9208);

(s) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (heading 9405);

(u) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

(v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

4. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of rule 3(b) of the General rules for

Interpretation of this schedule, and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5. Heading 9503 does not cover articles which, on account of their design shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys”(classification in their own appropriate heading).

SUB-HEADING NOTE:

Subheading 9404 50 covers:

(a) Video game consoles from which the image is reproduced on television receiver, a monitor or external screen or surface; or

(b) Video game machines have a self-contained video screen, whether or not portable.

This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30).

Policy Conditions of this Chapter:

(1) Recreational bodies may be granted licences for import of restricted items to the extent of 15% of the Foreign Exchange earned by them through their membership, subscription and other dues received in Foreign Exchange. Such licences shall be granted essentially for their own use. An application for grant of such licenses may be made in the form given in ANF 2B of the Handbook of Procedures, Vol.I to the Directorate General of Foreign Trade alongwith documents prescribed therein.

(2) Import of Toys (all items under EXIM Codes 9503 00 10, 9503 00 20, 9503 00 30 and 9503 00 90) shall be permitted freely when accompanied by the following two types of certificates:

(i) A certificate that the toys being imported conform to the standards prescribed in

(a) ASTM F963 or

(b) ISO 8124 (Parts I-III) or

(c) IS 9873 [Parts I-III] or

(d) EN 71; and

(ii) A Certificate of Conformance from the manufacturer that representative sample of the toys being imported have been tested by an independent laboratory which is accredited under International Laboratory Accreditation Cooperation (ILAC) Mutual Recognition Arrangement (MRA) and found to meet the specifications indicated in (i) above (to know more on ILAC MRA visit the website: http://www.ilac. org/). The certificate would also link the toys in the consignment to the period of manufacture indicated in the Certificate of Conformity.

CHAPTER 96

MISCELLANEOUS MANUFACTURED ARTICLES

NOTES:

1. This Chapter does not cover:

(a) pencils for cosmetic or toilet uses (Chapter 33);

(b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(c) imitation jewellery (heading 7117);

(d) parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials, heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;

(f) articles of Chapter 90 (for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018);

(g) articles of Chapter 91 (for example, clock or watch cases);

(h) musical instruments or parts or accessories thereof (Chapter 92);

(ij) articles of Chapter 93 (arms and parts thereof);

(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) articles of Chapter 95 (toys, games, sports requisites);

(m) works of art, collectors' pieces or antiques (Chapter 97)

2. In heading 9602, the expression "vegetable or mineral carving material" means:

(a) hard seeds, pips, hulls and nuts and similar vegetable materials or a kind used for carving (for example, corozo and dom);

(b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

3. In heading 9603, the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

4. Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

Policy Conditions of this Chapter:

(1) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

SECTION XX1

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

NOTES:

1. This Chapter does not cover:

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907;

(b) Theatrical scenery, studio back-cloths and the like, of painted canvas (heading 5907); except if they may be classified in heading 9706; or

(c) Pearls, natural or cultured, or precious or semi precious stones (headings 7101 to 7103).

2. For the purposes of heading 9702, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white, or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

3. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

4. (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule.

(B) Heading 9706 does not apply to articles of the preceding headings of this Chapter.

5. Frames around paintings, drawings, pastels, collages or similarly decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of kind or of a value normal to the articles referred to in this Note are to be classified separately.

CHAPTER 98

PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS' BAGGAGE, PERSONAL IMPLEMENTATIONS BY AIR OR POST; SHIP STORES

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 this 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 millilitres 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 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.

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