1. This chapter does not cover:
a) Parts of general use as defined in Note 2 to Section XV, of base metal
(Section XV), or similar goods of plastics (Chapter 39);
b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes
or other accessory instruments, apparatus or equipment of Chapter 85 or 90 for
use with but not incorporated in or housed in the same cabinet as instruments of
this chapter.
c) Toy instruments or apparatus (Headings 9503);
d) Brushes for cleaning musical instruments (Headings 9603); or
e) Collectors' pieces or antiques (Heading 9705 or 9706)
2. Bows and sticks and similar devices used in playing musical instruments of
Heading 9202 or 9206 presented with such instruments in numbers normal thereto
and clearly intended for use therewith, are to be classified in the same heading
as the relative instruments.
Cards, discs and rolls of Headings 9209 presented with an instrument are to be
treated as separate articles and not as forming a part of such instruments.
Other Notes : Year 2010
a. Basic Excise duty : In this chapter by Schedule Rate of Duty.
b. Additional Duty : in this chapter by Central Excite Tariff Schedule.
C. Education Cess (EC) - 2% +1% on the aggregate of excise and customs duties
under section 91(1) of finance Act 2004 applicable on all goods in this chapter.
Other Notes : Year 2009
a. Basic Excise duty : In this chapter by Schedule Rate of Duty.
b. Additional Duty : in this chapter by Central Excite Tariff Schedule.
C. Education Cess (EC) - 2% +1%on the aggregate of excise and customs duties
under section 91(1) of finance Act 2004 applicable on all goods in this chapter.
Other Notes : Year 2008
a. Basic Excise duty : In this chapter by Schedule Rate of Duty.
b. Additional Duty : in this chapter by Central Excite Tariff Schedule.
C. Education Cess (EC) - 2% +1%on the aggregate of excise and customs duties
under section 91(1) of finance Act 2004 applicable on all goods in this chapter.
Other Notes : Year 2007
a. Basic Excise duty : In this chapter by s.No. 356 of 01.03.2006.
b. Additional duty : in this chapter by Central Excite Tariff Schedule.
C. Education Cess (EC) - 2% +1%on the aggregate of excise and customs duties
under section 91(1) of finance Act 2004 applicable on all goods in this
chapter.
Other Notes : Year 2006
a. Basic Excise duty : In this chapter by s.No. 356 of 01.03.2006.
b. Additional duty : in this chapter by Central Excite Tariff Schedule.
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. I