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.

Other Notes : Year 2010

a. HS Classification Changes in Year 2007 - No changes in This chapter

b. Basic Customs Duty - In this chapter 10% by ref. 21/01.03.2007.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.

Other Notes : Year 2009

a. HS Classification Changes in Year 2007 - No changes in This chapter

b. Basic Customs Duty - In this chapter 8% by ref. 21/01.03.2007.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.

Other Notes : Year 2008

a. HS Classification Changes in Year 2007 - No changes in This chapter

b. Basic Customs Duty - In this chapter by ref. 21/01.03.2007.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.

Other Notes : Year 2007

a. HS Classification Changes in Year 2007 - No changes in This chapter

b. Basic Customs Duty - In this chapter by ref. 21/01.03.2007.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.

Other Notes : Year 2006

a. Basic Customs duty : -In this chapter by S.No. 355 of

13/01.03.2006.

b. Education Cess (EC) of 2% on the aggregate of excise and customs duties under
Section 9191) of finance Act 2004 applicable on all goods in this chapter.
Impact of EC included in additional duty and total duty with EC column.



Reference Customs Notification 21/01.03.2002. S.No. 388-389 condition 5 with CET
schedule.

1. Braille Watches : Effective duty on Braille watches and Braille one day alarm
clocks in 91 or 98049000



2. Parts and Cases of Braille Watches :-Effective duty on Parts and cases, of
Braille watches, for the manufacture of Braille watches.



c. Additional duty : on Braille watches - Nil

Others in the heading 16%

MRP Based Assessment : Valuation for the purpose of additional duty in this
heading is based on MRP(Maximum Retail Price) declaration on the package. For
details on the method and scope.]