1. Apart from blow lamps, portable forges, grinding wheels with frameworks,
manicure of pedicure sets, and goods of heading 8209, this Chapter covers only
articles with a blade, working edge, working surface or other working part of:
a) Base metal;
b) Metal carbides or cermets;
c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a
support of base metal, metal carbide or cermet; or
d) Abrasive materials on a support of base metal, provided that the articles
have cutting teeth, flutes, grooves, or the like, of base metal, which retain
their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with
the articles of which they are parts, except parts separately specified as such
and tool-holders for hand tools (heading 8466). However, parts of general use as
defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers
are to be classified in heading 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal
number of articles of heading 8215 are to be classified in heading 8215.
Other Notes : Year 2010
a. Basic Customs Duty - Reference in this chapter is 10%
by schedule rate of
duty.
b. Additional duty - Reference in this chapter 10%, by corresponding heading in the
Central Excise tariff Schedule., AdditionaL Duty on Sub Heading 8201 is
"0" by ref. Notification 20/01.03.2006 S.No. 13, 8521 by S.No. 8215 by
S.No. 16 of 10-CE/01.03.2006
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 10%
by schedule rate of
duty.
b. Additional duty - Reference in this chapter 8%, by corresponding heading in the
Central Excise tariff Schedule., AdditionaL Duty on Sub Heading 8201 is
"0" by ref. Notification 20/01.03.2006 S.No. 13, 8521 by S.No. 8215 by
S.No. 16 of 10-CE/01.03.2006
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 10% by schedule rate of
duty.
b. Additional duty - Refence 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 10% by schedule rate of
duty.
b. Additional duty - Refence 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 duty : in this chapter by S.No. 346 of 13/01.03.2006.
b. Additional duty : In this chapter, by corresponding heading in the Central
Excise Tariff schedule.
C. Education Cess (EC) :-2% of the aggregate of excise and customs duties under
section 91(1) of Finance Act 2004, applicable on all goods in this chapter.
Impact of EC included in Additional duty and total duty with EC column.
Additional duty Ref. : Central Excise Notifications : 05/CE-01.03.2006,
Ce-10/01.03.2006]