Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 95
Chapter 95

(Section XX:- Miscellaneous manufactured articles)

Notes:

1. This Chapter does not cover :

(a) Christmas tree candles (Chapter 34);

(b) Fireworks or other pyrotechnic articles of heading No. 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, Chapter 42 or Section XI;

(d) Sports bags or other containers of Chapter 42 or 43;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or Chapter 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 or parts thereof (heading No. 66.02);

(i) Unmounted glass eyes for dolls or other toys, of Chapter 70;

(j) Parts of general use, as defined in Note 2 to Section XV , of base metal (Section XV), or similar goods of plastics (Chapter 39);

(k) Bells, gongs or the like of Chapter 83;

(l) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26);

(m) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(n) Childrens bicycles (heading No. 87.12);

(o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(p) Spectacles, goggles or the like, for sports or outdoor games (heading No. 90.04);

(q) Decoy calls or whistles (heading No. 92.08);

(r) Arms or other articles of Chapter 93;

(s) Electric garlands of all kinds (heading No. 94.05); or

(t) Racket strings, tents or other camping goods, or gloves (classified accord- ing to tl:leir 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 thpse articles

Trade Intelligence
Search for latest information on item wise exports and imports, from all major Indian ports.

Username
Password