1. This Chapter does not cover:

(a) candles (heading 3406) [Old - (a) Christmas tree candles (heading 3406);]


(b) Fireworks or other pyrotechnic articles of heading 3604;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but
not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;

(d) Sports bags or other containers of heading 4202, 4303 or 4304;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 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 (heading 6602), or parts
thereof (heading 6603);

(ij) Unmounted glass eyes for dolls or other toys, of heading 7018;

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

(l) Bells, gongs or the like of heading 8306;

(m) Pumps for liquids (heading 8413), filtering or purifying machinery and
apparatus for liquids or gases (heading 8421), electric motors (heading 8501),
electric transformers (heading 8504) or radio remote control apparatus (heading
8526);

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

(o) Children’s bicycles (heading 8712);

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

(q) Spectacles, goggles or the like, for sports or outdoor games (heading 9004);


(r) Decoy calls or whistles (heading 9208);

(s) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (heading 9405); or

(u) Racket strings, tents or other camping goods, or gloves, mittens and mitts
(classified according to their constituent material); or

(v) tableware, kitchenware, toilet articles carpets and other textiles floor
coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and
similar articles having a utilisation function (classified according to their
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
those articles.

4. Subject to the previsions of Note 1, heading 9503 applies, inter alia, to
articles of this heading combined with one or more items, which cannot be
considered as sets under the terms of rule 3(b) of General rules of
Interpretation of this Schedule and which, if prescribed separately, would be
classified in other headings, provided the articles are put up together for
retail sale and the combinations have the essential character of toys.

[Old -4. Heading 9503 does not cover articles which, on account of their design
shape or

constituent material , are identifiable as intended exclusively for animals,
e.g., “pet toys”(classification in their own appropriate heading).]

5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals for example, "pet toys"(classification in their own appropriate heading).

Sub-Heading Note

Sub-Heading 9504 50 covers:

(a) Video game consoles from which the image is reproduced on television receiver, a monitor or other external screen or surface; or

(b) Video game machines having a self-contained video screen, whether or not portable.

This sub-heading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (sub-heading 9504 30).

Other Notes : Year 2010

a.Basic Customs Duty - In this chapter by schedule rate of duty.

b. Additional duty : In this chapter 10% by customs Tariff Schedule.

c. Non Tariff Barriers " (NTBs) - No visible Non Tariff Barrier in this chapter.


d. 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 by schedule rate of duty.

b. Additional duty : In this chapter 8% by customs Tariff Schedule.

c. Non Tariff Barriers " (NTBs) - No visible Non Tariff Barrier in this chapter.


d. 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 by schedule rate of duty.

b. Non Tariff Barriers " (NTBs) - No visible Non Tariff Barrier in this chapter.


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 by schedule rate of duty.

b. Non Tariff Barriers " (NTBs) - No visible Non Tariff Barrier in this chapter.


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. 359 of 13/01.03.2006.

b. Non Tariff Barriers " (NTBs) - No visible Non Tariff Barrier in this chapter.


c. Education Cess - (EC) of 2% percent of aggregate of excise and Customs duties
under Section 91(1) of finance act 2004 applicable on all goods in this Chapter.


d. Additional duty on Export goods Nil

Others - 16%

Ref. : Central Excise Notification 21/01.03.2002 S.No. 74, 391)



Explanation : Sports Goods for the purposes of this entry do not cover articles
and equipment for general physical exercise.



91) Recreational bodies may be granted licences for import of restricted items
to the extent of 15% of the Foreign Exchange earned by them through their
membership. Subscription and other dues received in foreign Exchange. Such
Licence shall be granted essentially for their own use. An application for grant
of such licences may be made in the form given in appendix 8 of Handbook
Procedure Vol 1to the directorate General of foreign Trade alongwith documents
prescribed therein.