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Notes


Chapter Notes

1. This Chapter does not cover :

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic
parts of machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading 7017); machinery, appliances or other articles
for technical uses or parts thereof, of glass (heading 7019 or 7020);

(d) Articles of heading 7321 or 7322 or similar articles of other base metals
(Chapters 74 to 76 or 78 to 81)

(e) Vacuum cleaners of heading 8508;

Electro-mechanical domestic appliances of heading 8509; digital cameras of
heading 8525; or

(f) Hand-operated mechanical floor sweepers, not motorized (heading 9603).


2. Subject to the operation of Note 3 to Section XVI, a machine or appliance
which answers to a description in one or more of the headings 8401 to 8424 and
at the same time to a description in one or other of the headings 8425 to 8480
is to be classified under the appropriate heading of the former group and not
the latter.


Heading 8419 does not, however, cover :


(a) Germination plant, incubators or brooders (heading 8436);

(b) Grain dampening machines (heading 8437);

(c) Diffusing apparatus for sugar juice extraction (heading 8438);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up
textile articles (heading 8451); or

(e) Machinery or plant, designed for mechanical operation, in which a change of
temperature, even if necessary, is subsidiary.


Heading 8422 does not cover :


(a) Sewing machines for closing bags or similar containers (heading 8452); or


(b) Office machinery of heading 8472.


Heading 8424 does not cover :


(a) Ink-jet printing machines (heading 8443 or 8471).


(b) Water-jet cutting machines (heading 8456).





3. A machine-tool for working any material which answers to a description in
heading 8456 and at the same time to a description in heading 8457, 8458, 8459,
8460, 8461, 8464 or 8465 is to be classified in heading 8456.


4. Heading 8457 applies only to machine-tools for working metal, other than
lathes (including turning centers), which can carry out different types of
machining operations either :



(a) by automatic tool change from a magazine or the like in conformity with a
machining programme (machining centers)

,

(b) by the automatic use, simultaneously or sequentially, of different unit
heads working on a fixed position workpiece (unit construction machines, single
station); or



(c) by the automatic transfer of the workpiece to different unit heads
(multi-station transfer machines).


5. (A) For the purposes of heading 8471, the expression “automatic data
processing machines” means machine capable of :



(i) storing the processing programme or programmes and at least the data
immediately necessary for the execution of the programme;



(ii) being freely programmed in accordance with the requirements of the user;




(iii) performing arithmetical computations specified by the user; and



(iv) executing, without human intervention, a processing programme which
requires them to modify their execution, by logical decision during the
processing run.



[Old (a) Digital machines, capable of (1) storing the processing programme or
programmes and at least the data immediately necessary for the execution of the
programme; (2) being freely programmed in accordance with the requirements of
the user; (3) performing arithmetical computations specified by the user; and
(4) executing, without human intervention, a processing programme which requires
them to modify their execution, by logical decision during the processing run;




(b) Analogue machines capable of simulating mathematical models and comprising
at least : analogue elements, control elements and programming elements;

(c) Hybrid machines consisting of either a digital machine with analogue
elements or an analogue machine with digital elements.]



(B) Automatic data processing machines may be in the form of systems consisting
of a variable number of separate units.



(C) Subject to paragraph (D) and (E) below, a unit is to be regarded as being a
part of an automatic data processing systems if it meets of all the following
conditions :



(i) It is of a kind solely or principally used in an automatic data processing
system;



(ii) It is connectable to the central processing unit either directly or through
one or more other units; and



(iii) It is able to accept or deliver data in a form (codes or signals) which
can be used by the system.



Separately presented units of an automatic data processing machine are to be
classified in heading 8471. However, keyboards, X-Y co-ordinate input devices
and disk storage units which satisfy the conditions of (ii) and (iii) above, are
in all cases to be classified as units of heading 8471.



(D) Heading 8471 does not cover the following when presented seprately, even if
they meet all of the conditions set forth in paragraph ( C):



(i) Printers, copying machnes, facsimile machines, whether or ot combined ;



(ii) appartus for the transmission or reception of voice, images or other data,
including apparatus for communication in a wired or wireless network (such as a
local or wide area network);



(iii) loudspeakers and microphones ;



(iv) television cameras, digital cameras and vedio camera recorders;



(v) monitors and projectors, not incorporating television reception apparatus.




(E) Machines performing a specific function other than data processing and
incorporating or working in conjunction with an automatic data processing
machine are to be classified in the headings appropriate to their respective
functions or, failing that, in residual headings.



6. Heading 8482 applies, inter alia, to polished steel balls, the maximum and
minimum diameters of which do not differ from the nominal diameter by more than
1 percent or by more than 0.05 mm, whichever is less. Other steel balls are to
be classified in heading 7326.


7. A machine which is used for more than one purpose is, for the purposes of
classification, to be treated as if its principal purpose were its sole purpose.




Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the
principal purpose of which is not described in any heading or for which no one
purpose is the principal purpose is, unless the context otherwise requires, to
be classified in heading 8479. Heading 8479 also covers machines for making rope
or cable (for example, stranding, twisting or cabling machines) from metal wire,
textile yarn or any other material or from a combination of such materials.


8. For the purposes of heading 8470, the term “pocket-size” applies only to
machines the dimensions of which do not exceed 170 mm. X 100 mm. X 45 mm.


Added in Year 2007


9.(A) Clause (a) and (b) of note 8 to Chapter 85 shall also apply respectively
to the espressions "semiconductor devices" and "electronic integrated circuits",
used in this Note and in the heading 8486. However, for the purposes of this
Note and heading 8486, the ex[pression "semiconductor devices" also covers
photosensitive semiconductor devices and light emitting diodes.



(B) For the purposes of this Note and heading 8486, the expression "manufacture
of flat panel display" covers the fabrication of substrates into a flat panel.
It does not cover the manufacture of glass or the assembly of printed circuit
boards or other electronic components into the flate panel. The expression "flat
panel display" does not cover cathode-ray tube technology.



( C) Heading 8486 also includes machines and apparatus soley orprincipally of a
kind used for :



(i) the manufacture or repair of masks and reticles:

(ii) assembling semiconductor devices or electronic integrated citcuits; and :


(iii) lifting, handling, loading or unloading of boule, wafers, semiconductors
devices, electronic integrated circuits and flat panel display.



(D) Subject to Note 1 of Section XVI and Note 1 to Chapter 84. Machines and
apparatus answering to the description in heading 8486 are to be classified in
the heading and in no other heading of this schedule.


Other Notes : Year 2010


a. Basic Customs Duty - Reference in this chapter by customs tariff notification
no. 21/01.03.2007.

b. Additional duty - In this chapter  10%  by corresponding heading in Central Excise
Tariff Schedule, amending notification by 04-Ce dated 24.02.2009.

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


Other Notes : Year 2009


a. Basic Customs Duty - Reference in this chapter by customs tariff notification
no. 21/01.03.2007.

b. Additional duty - In this chapter 8%  by corresponding heading in Central Excise
Tariff Schedule, amending notification by 04-Ce dated 24.02.2009.

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


Other Notes : Year 2008


a. Basic Customs Duty - Reference in this chapter by customs tariff notification
no. 21/01.03.2007.

b. Additional duty - In this chapter by corresponding heading in Central Excise
Tariff Schedule.

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


Education Cess of 2%+1% on the aggregate of customs exempted on the following
codes. In this chapter under notification 69/09.07.2004.


Education Cess : - of 2% on the aggregate of customs duties under Section 91(1)
of Finace Act 2004, exempted on the following codes in this Chapter under
notification 69/09.07.2004. See part E in the begning of this book for more
detail : 84691100, 8470, 8471, 84732100, 847329, 847350.

11C.  Parts and accessories (falling under tariff item 844399) of all goods
falling uder tariff items 8443 31 00 and 8443 32.

11F.  All goods falling under tariff item 8443 31 00 or sub heading 8484332.



12. All goods falling under sub heading 847330 other than the goods covered
under S.Nos. 275 and 276 of the Table annexed to the notification no.
21/2002-customs, dated 1st March 2002;



17. Automatic Teller Machines falling under sub Heading 8472 90;



18. Printed circuit assemblies of world processing machines, falling under
tariff item 8473 10 10;



19. Printed circuit assemblies for automatic teller machines, falling under sub
heading 8473 40.


Other Notes : Year 2007


a. Basic Customs Duty - Reference in this chapter by customs tariff notification
no. 21/01.03.2007.

b. Additional duty - In this chapter by corresponding heading in Central Excise
Tariff Schedule.

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



Education Cess of 2%+1% on the aggregate of customs exempted on the following
codes. In this chapter under notification 69/09.07.2004.



Education Cess : - of 2% on the aggregate of customs duties under Section 91(1)
of Fiance Act 2004, exempted on the following codes in this Chapter under
notification 69/09.07.2004. See part E in the begning of this book for more
detail : 84691100, 8470, 8471, 84732100, 847329, 847350.



12. All goods falling under sub heading 847330 other than the goods covered
under S.Nos. 275 and 276 of the Table annexed to the notification no.
21/2002-customs, dated 1st March 2002;



17. Automatic Teller Machines falling under sub Heading 8472 90;



18. Printed circuit assemblies of world processing machines, falling under
tariff item 8473 10 10;



19. Printed circuit assemblies for automatic teller machines, falling under sub
heading 8473 40.


Other Notes : Year 2006


a. Basic customs duty - in this chapter by s.No. 348 of 13/01.03.2006.

b. Additional duty : in this chapter by corresponding heading in Central Excise
Tariff Schedule. In case a different duty applies, relavant reference is given
below the heading.

C. Education Cess : EC of 2% on the aggregate of excise and customs duties under
Section 91(1) of Fiance Act 2004 applicable on all goods in this chapter. Impact
of EC included in Additional duty and total duty with EC column.

Education Cess : - of 2% on the aggregate of customs duties under Section 91(1)
of Fiance Act 2004, exempted on the following codes in this Chapter under
notification 69/09.07.2004. See part E in the begning of this book for more
detail : 84691100, 8470, 8471, 84732100, 847329, 847350.



12. All goods falling under sub heading 847330 other than the goods covered
under S.Nos. 275 and 276 of the Table annexed to the notification no.
21/2002-customs, dated 1st March 2002;



17. Automatic Teller Machines falling under sub Heading 8472 90;



18. Printed circuit assemblies of world processing machines, falling under
tariff item 8473 10 10;



19. Printed circuit assemblies for automatic teller machines, falling under sub
heading 8473 40.



for more details Please see Customs Notification : 21/01.03.2002.



Additional duty on Computers and Parts :



Ref. Central Excise Notification 06-CE/01.03.2006 (Sl. No. 16,17)-- Explanation
: Fot eh purposes of this exemption computer shall include CPU cleared
separately or CPU with monitor, mouse and keyboard cleared together with a set
but shall not include input or output devices or accessories, such as monitor,
keyboard, mouse, mode, UPS system or web camera cleared sepraretely.


 

 

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What is New?

Date: 02-12-2020
Notification No. 43/2020-CUSTOMS (ADD)
Seeks to impose provisional anti-dumping duty on imports of Toluene Di-isocyanate (TDI) having isomer content in the ratio of 80:20, originating in or exported from European Union, Saudi Arabia, Chinese Taipei and UAE, for a period of six months.

Date: 01-12-2020
Notification No. 42/2020 -Customs (ADD)
Seeks to amend notification No. 21/2016-Customs (ADD) dated 31st May, 2016 to extend the levy of Anti-Dumping duty on Methylene chloride originating in or exported from China PR, up to and inclusive of 31st Jan, 2021.

Date: 01-12-2020
Notification No. 90/2020 – Central Tax
Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

Date: 01-12-2020
PUBLIC NOTICE NO. 31/2015-2020
Enlistment as designated port in Para 2.54(d)(iv) of Handbook of Procedure, 2015-2020

Date: 29-11-2020
Notification No. 89/2020 – Central Tax
Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020.

Date: 27-11-2020
Notification No. 109/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg

Date: 27-11-2020
Circular No. 52/2020-Customs
Exports of Gems and Jewellery through Courier mode - reg.

Date: 27-11-2020
Notification No. 40/2020-Customs (ADD)
Seeks to impose Anti-Dumping duty on Fluoroelastomers (FKM) originating in or exported from China PR for a period of 5 years, in pursuance of sunset review final findings issued by DGTR

Date: 27-11-2020
Notification No. 41/2020 -Customs (ADD)
Seeks to further amend notification No. 49/2015-Customs (ADD), dated 21st October, 2015 to extend the levy of ADD on imports of “Front Axle Beam and Steering Knuckles meant for heavy and medium commercial vehicles” originating in or exported from China PR, for a period upto and inclusive of the January 31, 2021

Date: 26-11-2020
Notification No. 43/2020-Customs
Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe BCD rate of 27.5% on Crude Palm Oil



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