1.This Chapter does not cover :
a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907;
b) Theatrical scenery, studio back-cloths and the like, of painted canvas (heading 5907); except if they may be classified in heading 9706; or
c) Pearls, natural or cultured, or precious or semi precious stones (headings 7101 to 7103).
2. For the purposes of heading 9702, the expression "Original engravings, prints and lithographs" means impressions produced directly, in black and white, or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo-mechanical process.
3. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
4.(a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this schedule.
(b) Heading 9706 does not apply to articles of the preceding headings of this Chapter.
5. Frames around paintings, drawings, pastels, collages or similarly decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.
Frames which are not of kind or of a value normal to the articles referred to in this Note are to be classified separately.
Other Notes : Year 2010
a. Basic Customs Duty - Reference for this chapter by Schedule of duty.
b. Additional Duty - Nil as the 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 - Reference for this chapter by Schedule of duty.
b. Additional Duty - Nil as the 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 - Reference for this chapter by Schedule of duty.
b. Additional Duty - Nil as the 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 - Reference for this chapter by Schedule of duty.
b. Additional Duty - Nil as the 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. 361 of 13/01.03.2006.
(Please note that this chapter does not belongs to the original Harmonized System of classification which ends with chapter 96. Each country is free to add further chapters to its national classification systems, India has developed
chapter 97 to 98 to change special cases.)
b. Additional duty - Nil as the Central Excise Tariff Schedule has only 96 chapter. This chapter is not there.
c. Education Cess : -(EC) 2% on the aggregate of excise and customs duties under section 91(1) of finance Act 2004 applicable on all goods in this chapter.