1. This Chapter does not cover:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signaling
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);
(c) Armoured fighting vehicles (heading 8710);
(d) Telescopic sights and 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);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors' pieces or antiques (heading 9705 or 9706)
2. In heading 9306 the reference to "parts thereof" does not include radio or
radar apparatus of heading 8526.
Other Notes : Year 2010
a. Basic Customs Duty - In this chapter ref. of schedule rate of duty.
b. Additional Duty - Reference in this chapter 10% by Central Excise Tariff
Schedule.
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. Basic Customs Duty - In this chapter ref. of schedule rate of duty.
b. Additional Duty - Reference in this chapter 8% by Central Excise Tariff
Schedule.
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. Basic Customs Duty - In this chapter ref. of schedule rate of duty.
b. Additional Duty - Reference in this chapter by Central Excise Tariff
Schedule.
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. Basic Customs duty - In this chapter ref. of schedule rate of duty.
b. Additional Duty - Reference in this chapter by Central Excise Tariff
Schedule.
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. 357 of 13/01.03.2006.
b. Additional duty - In this chapter by Central Excise Tariff Schedule.
c. Non Tariff Barriers(NTBs) : -No visible non Tariff Barriers in this chapter.
d. Education Cess : -EC of 2% on the aggregate of excise and customs duties
under Section 91(1) of finance Act 2004 applicable on all goods in this chapter.