1. For the purposes of this Chapter, parts of base metal are to be classified
with their parent articles. However, articles of iron or steel of headings 7312,
7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74
to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2. For the purposes of heading 8302, the word “castors” means those having a
diameter (including, where appropriate, tyres) not exceeding 75 mm, or those
having a diameter (including, where appropriate, tyres) exceeding 75 mm provided
that the width of the wheel or tyre fitted thereto is less than 30 mm.
Other Notes : Year 2009
a. Basic Customs Duty - Reference in this chapter is by 10% Schedule rate of
duty.
b. Additional Duty - reference in this chapter 10% by corresponding heading in 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 in this chapter is by 10% Schedule rate of
duty.
b. Additional Duty - reference in this chapter 8 % by corresponding heading in 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 in this chapter is by 10% Schedule rate of
duty.
b. Additional Duty - reference in this chapter by corresponding heading in 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 in this chapter is by 10% Schedule rate of
duty.
b. Additional Duty - reference in this chapter by corresponding heading in 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. 347 of 13/01.03.2006.
b. Additional Duty : In this chapter by corresponding heading in the Central
Excise Tariff Schedule.
C. Education Cess : (EC) of 2% of the aggregate of excise and customs duties
under section 9191) of Finance Act 2004 applicable on all goods in this chapter.