1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purpose of this Chapter "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertililzers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with tractor, and whether or not mounted or it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704 and not in heading 8706.
4. Heading 8712 includes all children's bicycles. Other children’s cycles fall in heading 9503.
Other Notes : Year 2010
a. HS Classification Changes in Year 2007 - No changes in this chapter.
b. Basic customs duty - Reference by Notification 21.03.2007.
c. Additional duty - additional duty in this chapter by central Excise Tariff Schedule Heading 8701.
Please see Additional Duty (CVD ) Note.
Other Notes : Year 2009
a. HS Classification Changes in Year 2007 - No changes in this chapter.
b. Basic customs duty - Reference by Notification 21.03.2007.
c. Additional duty - additional duty in this chapter by central Excise Tariff Schedule Heading 8701.
Please see Additional Duty (CVD ) Note.
d. 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 - Reference by Notification 21.03.2007.
c. Additional duty - additional duty in this chapter by central Excise Tariff Schedule Heading 8701.
d. 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 - Reference by Notification 21.03.2007.
c. Additional duty - additional duty in this chapter by central Excise Tariff Schedule Heading 8701.
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. 351 of 13/01.03.2006.
b. Additional duty :-In this chapter by Central Excise Tariff schedule heading 87.01 (Ref. Customs notification no. 21 dated 01.03.2002 S.No. 344A)
c. Ecuation Cess : (EC) of 2% percent on the aggregate of excise and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter.