Chapter 85
(Section XVI:- Machinery and mechanical appliances; electrical equiptments; parts thereof, sound recorders and reproducers, television impage 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 ar- ticles worn on or about the person;
(b) Articles of glass of heading No. 70.08; or
(c) Electrically heated furniture of Chapter 94.

2. Heading Nos. 85.01 to 85.04 do not apply to goods described in heading No. 85.11,85.12,85.40, 85.41 or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading No. 85.04.

3. Heading No. 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes :
(a) Vacuum cleaners, 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 No. 84.14), centrifugal clothes-dryers (heading No. 84.21), dish washing machines (heading No. 84.22), household washing machines (heading No. 84.50), roller or other ironing machines (heading No. 84.20 or 84.51), sewing machines (heading No. 84.52), electric scissors (heading No. 85.08) or to electro-thermic appliances (heading No. 85.16). j .

4. For the purposes of heading No. 85.34 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 pattem, 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 sanle technological process are to be classified in heading No. 85.42.

5. For the purposes of heading Nos. 85.41 and 85.42 :
(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 and microassemblies" are :
(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are cre- ated in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are in- separablyassociated;
(ii) Hybrid integrated circuits in which passive elements (resistors, ca- pacitors, interconnections, 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, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
(iii) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.
For the classification of the articles defined in this Note, heading Nos. 85.41 and 85.42 shall take precedence over any other heading in the Schedule which might cover them by reference to, in particular, their function.

6. Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are cleared with the apparatus for which they are intended.

7. For the purposes of heading No. 85.24 "recording" of sound or other phenomena shall amount to manufacture.

7 A. For the p urposes of this Chap ter, the expression " retail sale price" has the meaning assigned to it in section 4A of the Central Excise Act, 1944 (1 of 1944).