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  3. (Chapter 84 - 85 ) - Section XVI-Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article >
  4. Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles >
  5. Chapter Notes

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Notes


Chapter Notes

1. This Chapter does not cover :


(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;


(b) Articles of glass of heading 7011; or


(c) machines and apparatus of heading 8486;


(d) vacuum apparatus of a kind used in medical, sugical, dental or veterinary purposes (chapter 90) or :


(e) Electrically heated furniture of Chapter 94.


2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541 or 8542. However, metal tank mercury arc rectifiers remain classified in heading 8504.


3. Heading 8509 covers only the following elecrtro-mechanical machines of the kind commonly used for domestic purposes :


(a) floor polishers, food grinders and mixtures and fruit or vegetables juice extractors, of any weight;


[Old - (a) Vacuum cleaners, including dry and wet vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetables juice extractors, of any weight;]


(b) Other machines provided the weight of such machines does not exceed 20 kg.


The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dish washing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors
(heading 8467) or to electro-thermic appliances (heading 8516).


4. For the purpose of heading 8523;


(a) Solid-state non-volatile storage devices "(for example, "flash memory cards" or " flash electronic storage cards") are storage devices with a connecting socket, a comprising in the same housing one or more flash memories (for example "Flash memory cards") are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example "FLASH
E2PROM") in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;


(b) The term "smart cards" means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.


[Old - 4. For the purposes of heading 8534:


“printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up etching) or by the “film circuit” technique, conductor elements, contacts or other printed
components (for example, inductances, resistors, capacitors) alone for interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements).


The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, not does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may,
however, be fitted with non-printed connecting elements.


Thin or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542]


5. For the purposes of heading 8534."printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, and conductor elements,
contacts or other printed components (for example, inductees. Resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify. Modulate or amplify and electrical signal (for example, semi- conductor elements).


The expression "Printed circuit" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin-or thick-film circuits comprising passive and active elements obtained during the same
technological process are to be classified in heading 8542.


[Old - 5. For the purposes of headings 8541 and 8542 :


(A) “Diodes, transistors and similar semi-conductor devices” are semi-conductor
devices the operation of which depends on variations in resistivity on the application of an electric field;


(B) “Electronic integrated circuits and micro-assemblies” are :


(a) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are inseparably associated;


(b) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained
by semi-conductor technology, are combined to all intents and purposes indivisibly on a single insulating substrate (glass, ceramic, etc.). These
circuits may also include discrete components;


(c) Micro-assemblies of the moulded module, micromodule or similar typres, consisting of discrete, active or both active and passive, components which are combined and interconnected.


For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function.]


6. for the purpose of 8536, "connectors for optical fibres, optical fibre bundles or cables" means connectors thaht simply mechanically align optical fibres and to end in a digital line system. They perform on other function, such
as the amplification, regeneration or modification of a signal.


[Old -6. Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, when they are presented with the apparatus for which they are intended.


This note does not apply to such media when they are presented with articles other than the apparatus for which they are intended.]


7. Heading 8537 does not include cordless infrared devices for the remote control
of television receivers or other electrical equipment (heading 8543).


[Old - 7. For the purposes of heading 8548, “spend primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of
being recharged.]


8. For the Purposes of heading 8541 and 8542 :


(a) "Diodes, transistors and similar semi-conductor devices" are semi-conductor
devices the operation of which depends on variations in resistivity on the applicable of an electric field.


(b) "Electronic integrated circuits" are :


(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor
material (for eample, doped silicon, gallium arsenide, silicon germanium, indium
phosphide) and are inseparably associated;


(ii) Hybrid integrated circuits in which passive elements(resistors, capacitors,
inductances, etc.), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulting substrate (glass, ceramic, etc.). These circuits may also include discrete components.


(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purpose indivisibly, whether or not one or more insulting substartes, with or without leadframes, but with no other active or passive circuit elements.


For the classification of the articles defined in this Note, heading 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function.


9. For the purpose of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged".


Other Notes of Year 2010


a. Basic Customs Duty - In this Chapter by . Finance Act 2007

b. Additional Duty - In this chapter  10% by corresponding heading in Central
Excise Tariff Schedule. In case a different duty applies.

c. Spl. CVD Duty - Department of Revenue moved swifty on 06 March to restore the 4% Countervailing Vat/Sales Tax Duty(SPL CVD) in customs.

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


Other Notes of Year 2009


a. Basic Customs Duty - In this Chapter by . Finance Act 2007

b. Additional Duty - In this chapter 8% by corresponding heading in Central
Excise Tariff Schedule. In case a different duty applies.

c. Spl. CVD Duty - Department of Revenue moved swifty on 06 March to restore the 4% Countervailing Vat/Sales Tax Duty(SPL CVD) in customs.

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


Other Notes of Year 2008


a. Basic Customs Duty - In this Chapter by . Finance Act 2007

b. Additional Duty - In this chapter by by corresponding heading in Central Excise Tariff Schedule. In case a different duty applies.

c. Spl. CVD Duty - Department of Revenue moved swifty on 06 March to restore the
4% Countervailing Vat/Sales Tax Duty(SPL CVD) in customs.

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


Other Notes of 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 by corresponding heading in Central Excise Tariff Schedule.

c. Spl. CVD Duty - Department of Revenue moved swifty on 06 March to restore the 4% Countervailing Vat/Sales Tax Duty(SPL CVD) in customs.

d. 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. 349 of 13/01.03.2006.

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

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

D. Spl CVD exempted on Parts and Accessories of Mobile Handset including Cellular Phones- Ref. Notification 39 dated 02.05.2005. In exercise of the power conferred by sub-section (1) of section 25 of the Customs Act, 1962(52 of 1962), the central Government, on being satisfied that it is necessary in the public interest so to do hereby exempts parts, components and accessories of mobile handset including cellular phones, from the whole of the additional duty of
customs leviable thereon under sub-section(5) of section 3 of the customs Tariff Act, 1975(51 of 1975).



Subject to the condition that the importer follows the procedure set out in the Customs (Import of goods at Concessional Rate of duty for manufacture of Excisable Goods) rules, 1996.



This notification shall be effective upto and inclusive of the 30th day of April 2007.



Additional duty on Cellular Phones and radio trunking terminals - Nil

MRP Based Assessment : Valuation for the purpose of additional duty in this heading is based on M.R.P. (Maximum Retail Price) declaration on the package. For details on the method and scope, (Ref. Central Excise Notification 06-CE/01.03.2006(S.No. 28) Read with CET schedule.



Parts of Cellular phones and Radio trucking terminals in sub heading 8529 90 90, (Ref. No. 21/01.03.2002, S.No. 319)



Additional Duty on Vaccum and gas filled bulbs of retail sale price not exceeding Rs. 20 per bulb - 8% (Ref. S. No. 23 of 10-CE/01.03.2006) Compact
Fluorescents lamps (CFL) - 8% (Ref. : S.No. 32 of CE-06/01.03.2006).]





 

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