1. This Chapter does not cover :
a) Articles of a kind in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (Heading 4016), of leather or of composition leather (Heading 4204) or textile material (Heading 5911)
b) Supporting belts or other support articles of textile material, whose intended effecton the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
c) Refractory goods of Heading 6903; ceramic wares for laboratory, chemical or other technical uses, of Heading 6909;
d) Glass mirrors, not optically worked, of Heading 7009 or mirrors of base metal or of precious metal, not being optical elements (Heading 8306 or Chapter 71);
e) Goods of Headings 7007, 7008, 7011, 7014, 7015 or 7017;
f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
g) Pumps incorporating measuring devices, of Heading 8413; weight-operated counting or checking machinery, or separately presented weights for balances (Heading 8423); lifting or handling machinery (Headings 8425 to 8428); paper or paperboard cutting machines of all kinds (Heading 8441); fittings for adjusting work or tools on machine-tools, of Heading 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not
those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (Heading 8470); valves or other appliance of Heading 8481);
h) Searchlights or spotlights of a kind used for cycles or motor vehicles (Heading 8512); portable electric lamps of Heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (Heading 8519 or 8520); sound-heads (Heading 8522); still image video cameras, other video camera recorders and digital cameras (heading 8525); radar apparatus , radio
navigational aid apparatus or radio remote control apparatus (heading 8526); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fiber cables of heading 8544;
ij) Searchlights or spotlights of Heading 9405;
k) Articles of Chapter 95;
l) Capacity measures, which are to be classified according to their constituent material; or
m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in Heading 3923 or Section XV).
2) Subject Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules :
a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than Headings 8485, 8548 or 9033) are in all cases to be classified in their respective headings;
b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of Headings 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
c) All other parts and accessories are to be classified in Heading 9033.
3) The provisions of Note 4 to Section XVI apply also to this Chapter.
4) Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI;
such telescopic sights and telescopes are to be classified in Heading 9013.
5) Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in Heading 9013 and in Heading 9031 are to be classified in Heading 9031.
6) for the purpose of heading 9021, the expression " orthopedic appliances" means appliances for :
(i) - Preventing or correcting bodily deformities; or
(ii) - Supporting or holding parts of the body following an illness, operation or injury. Orthopedic appliances include footwear and special insoles designed to correct orthopedic conditions, provided that they are either (1) made to
measure, or (2) mass produced, presented singly and not in pairs and designed to fit either foot equally.
7) Heading 9032 applies only to:
(a) Instruments and apparatus for automatically controlling the flow , level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical
phenomenon which variesm according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at , a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
b) automatic regulators of electrical quantities, and instruments or apparatus for aumatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be
controlled, which aredesigned to bring this factor to, and maintain in at, a desired value, stabilised against disturbances, constantly or periodically measuring its actual value.
Other Notes : Year 2010
a. HS Classification Changes in Year 2007 - No changes in this chapter.
b. Basic Customs Duty - In this Chapter 10% and 4%
Schedule rate of duty
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. HS Classification Changes in Year 2007 - No changes in this chapter.
b. Basic Customs Duty - In this Chapter 8% and 4%
Schedule rate of duty
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. HS Classification Changes in Year 2007 - No changes in this chapter.
b. Basic Customs Duty - In this Chapter schedule rate of duty
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. HS Classification Changes in Year 2007 - No changes in this chapter.
b. Basic Customs Duty - In this Chapter schedule rate of duty
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. 354 of 13/01.03.2006.
b. Anti dumping duty : on optical fiber from Korea.
Ref. Customs notification no. 147/07.10.2003- Anti dumping duty on measuring Tapes from china in 9017.80 and 9017.90 Final finding.
c. Education Cess : - EC of 2% on the aggregate of excise and customs duties under Section 91(1) of finance Act, 2004 applicable on all goods in this
chapter. Impact on EC included in Additional duty and total duty with EC column.
* Education Cess of two percent on the aggregate of customs duties under Section 9191) of Finance Act, 2004 exempted on the following codes in this chapter under notification 69/09.07.2004, HS Codes - 90138010, 90139010, 9026, 90272000, 902730, 902750, 902780, 9030400047, 90308200.
Drafting machines of tariff item 9017 10 00;
Drawing Machines of sub-heading 901720
Printed circuit assemblies falling under tariff item 90179000 fro drafting machines or drawing machines of heading 9017;
Parts and accessories of products of heading 9027 other than for gas smoke apparatus and micro tomes, falling under sub heading 902790.
Ref. : Notification no. 69/09.07.2004 (S.No. 47,48,48) - Education Cess of 2% on the aggregate of the duty customs exempted on the following :
Drafting Machine of tariff item 90171000
Drawing machines of sub heading 901720
Printed circuit assemblies falling under tariff item 90179000 for drafting machines or drawing machines of heading 9017;
Additional duty Ref.S.NO. 57 OF 06-CE/01.03.2006 AND S.NO. 27 OF 10-CE/01.03.2006
Instrumnets - Nil
Other in the heading - 16%
correcting vision and goggles - Nil
Sunglass for correcting vision goggles - 8%]