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Excise Excise Duty Chapter Notes (2005) CHAPTER 83

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 heading 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.

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