Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 93
Chapter 93

(Section XIX:- Arms and ammunitions; 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);

(Pl. refer Cir. No. 653/44/2002-CX, Dt. 08/08/2002 for Classification of "Link Cartridge Metallic Belt" and "Charger")

(c) Armoured fighting vehicles (heading No. 87.10);
(d) Telescopic sights or 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); or
(e) Bows, arrows, fencing foils or toys (Chapter 95);

2. In heading No. 93.06, the reference to parts thereof does not include radio or radar apparatus of heading No. 85.26.

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