chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

3805.10.00 -Gum, wood or sulphate turpentine oils 6 10
 3805.90.00 -Other 6 10
 38.06 Rosin and resin acids and their derivatives; rosin spirit and rosin oils; run gums. 3806.10.00 -Rosin and resin acids 6 10
 3806.20.00 -

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3808.93.90 Anti-sprouting products and plant growth regulators 5 10
 --Disinfectants:
 3808.94.10 Sanitizer 5 5
 3808.94.90 Other 5 5
 --Other:
 Rodenticides
 3808.99.11 Rat killing products 5 5
 3808.99.19 Other 5 5
 3808.99.90 Other 5 5
 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. 3809.10.00 -With a basis of amylaceous substances 7.25 10
 -Other:
 3809.91.00 --Of a kind used in the textile or like industries 7.25 10
 3809.92.00 --Of a kind used in the paper or like industries 6 10
 3809.93.00 --Of a kind used in the leather or like industries 7.25 10
 38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. 3810.10.00 -Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 6 10
 3810.90.00 -Other 6 10
 38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.
 -Anti-knock preparations:
 3811.11.00 --Based on lead compounds 7.25 15
 3811.19.00 --Other 7.25 15
 -Additives for lubricating oils:
 3811.21.00 --Containing petroleum oils or oils obtained from bituminous minerals 7.25 15
 3811.29.00 --Other 7.25 15
 3811.90.00 -Other 7.25 15
 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics. 3812.10.00 -Prepared rubber accelerators 6 10
 3812.20.00 -Compound plasticisers for rubber or plastics 6 10
 -Anti-oxidising preparations and other compound stabilisers for rubber or plastics:
 3812.31.00 --Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ) 5 5
 3812.39.00 --Other 5 5
 38.13 3813.00.00 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. 6 10
 38.14 3814.00.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
Provisional Tax Collection Act, 1955

6 10
 38.14 3814.00.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. 15 15
 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
 -Supported catalysts:
 3815.11.00 --With nickel or nickel compounds as the active substance 6 10
 3815.12.00 --With precious metal or precious metal compounds as the active substance 6 10
 3815.19.00 --Other 6 10
 3815.90.00 -Other 6 10
 38.16 3816.00.00 Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mixes, other than products of heading 38.01. 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 38.17 3817.00.00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02. 6 10
 38.18 3818.00.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. 6 10
 38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 3819.00.10 Hydraulic brake fluids 20 20
 3819.00.90 Other 20 20
 38.20 3820.00.00 Anti-freezing preparations and prepared de-icing fluids. 6 10
 38.21 3821.00.00 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not presented in the form of kits, other than those of heading 30.06; certified reference materials.
 -Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not presented in the form of kits:
 3822.11.00 --For malaria 5 5
 3822.12.00 --For Zika and other diseases transmitted by mosquitoes of the genus Aedes 5 5
 3822.13.00 --For blood-grouping 5 5
 3822.19.00 --Other 5 5
 3822.90.00 -Other 5 5
 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Industrial monocarboxylic fatty acids; acid oils from refining:
 3823.11.00 --Stearic acid 5 5
 3823.12.00 --Oleic acid 5 5
 3823.13.00 --Tall oil fatty acids 5 5
 3823.19.00 --Other 5 5
 3823.70.00 -Industrial fatty alcohols 5 5
 38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. 3824.10.00 -Prepared binders for foundry moulds or cores 6 10
 3824.30.00 -Non-agglomerated metal carbides mixed together or with metallic binders 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3824.40.00 -Prepared additives for cements, mortars or concretes 6 10
 3824.50.00 -Non-refractory mortars and concretes 6 10
 3824.60.00 -Sorbitol other than that of subheading 2905.44 6 10
 -Goods specified in Subheading Note 3 to this Chapter:
 3824.81.00 --Containing oxirane (ethylene oxide) 6 10
 3824.82.00 --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 6 10
 3824.83.00 --Containing tris (2,3-dibromopropyl) phosphate 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3824.84.00 --Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) 6 10
 3824.85.00 --Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 6 10
 3824.86.00 --Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) 6 10
 3824.87.00 --Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride 6 10
 3824.88.00 --Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers 6 10
 3824.89.00 --Containing short-chain chlorinated paraffins 6 10
 -Other:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3824.91.00 --Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 6 10
 3824.92.00 --Polyglycol esters of methylphosphonic acid 6 10
 --Other:
 3824.99.10 Chlorinated paraffin wax 6 10
 3824.99.20 Solid or liquid dialysis bath concentrate used in the treatment of kidney disease 1 1
 3824.99.90 Other 6 10
 38.25 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.
Provisional Tax Collection Act, 1955

11.25 30
 38.27 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included.
 -Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform):
 3827.11.00 --Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 6 10
 3827.12.00 --Containing hydrobromofluorocarbons (HBFCs) 6 10
 3827.13.00 --Containing carbon tetrachloride 6 10
 3827.14.00 --Containing 1,1,1-trichloroethane (methyl chloroform) 6 10
 3827.20.00 -Containing bromochlorodifluoromethane (halon-1211), bromotrifluoromethane (halon-1301) or dibromotetrafluoroethanes (halon-2402) 6 10
 -Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):
 3827.31.00 --Containing substances of heading 2903.41 to 2903.48 6 10
 3827.32.00 --Other, containing substances of heading 2903.71 to 2903.75 6 10
 3827.39.00 --Other 6 10
 3827.40.00 -Containing methyl bromide (bromomethane) or bromochloromethane 6 10
 -Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):
 3827.51.00 --Containing trifluoromethane (HFC-23) 6 10
 3827.59.00 --Other 6 10
 -Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):
 --Containing 15% or more by mass of 1,1,1-trifluoroethane (HFC-143a):
 3827.61.10 R-404A 6 10
 3827.61.90 Other 6 10
 3827.62.00 --Other, not included in the above subheadings, containing 55% or more by mass of pentafluoroethane (HFC-125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) 6 10
 --Other, not included in the above subheadings, containing 40% or more by mass of pentafluoroethane (HFC-125):
 3827.63.10 R407A 6 10
 3827.63.20 R410A 6 10
 3827.63.90 Other 6 10

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3827.64.00 --Other, not included in the above subheadings, containing 30% or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) 6 10
 --Other, not included in the above subheadings, containing 20% or more by mass of difluoromethane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125):
 3827.65.10 R410A 6 10
 3827.65.90 Other 6 10
 3827.68.00 --Other, not included in the above subheadings, containing substances of heading 2903.41 to 2903.48 6 10
 3827.69.00 --Other 6 10
 3827.90.00 -Other 6 10

CHAPTER- 7

Plastics and Articles thereof;
Rubber and Articles thereof

Notes:

1.
Provisional Tax Collection Act, 1955

Goods put up in sets consisting of two or more separate constituents, some or all of which fall within this Chapter and are intended to be mixed together to obtain a product of Chapter 6 or 7, are to be classified in the heading appropriate to that product, provided that the constituents are:-

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are presented, as being complementary one to another. 2. Except for goods of heading 39.18 or 39.19, plastics, rubber, or articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. PART 39

Plastics and Articles thereof

Notes:

1. Throughout this Schedule the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, and, if necessary, with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials considered to be textile materials of Chapter 11. 2.
Provisional Tax Collection Act, 1955

Throughout this Schedule any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials considered to be textile materials of Chapter 11. 2. This Part does not cover:

(a) lubricating preparations of heading 27.10 or 34.03;

(b) waxes of heading 27.12 or 34.04;

(c) separate chemically defined organic compounds (Chapter 29);

(d) heparin or its salts (heading 30.01);

(e) solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 32.12;

(f) organic surface-active agents or preparations of heading 34.02;

(g) run gums or ester gums (heading 38.06);

(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

(i) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Part 39 (heading 38.19);

(j) diagnostic or laboratory reagents on a plastic backing (heading 38.22);

(k) synthetic rubber or articles thereof, as defined for the purposes of Chapter 40;

(l) saddlery or harness goods (heading 42.01); or trunks, suitcases, handbags or other containers of heading 42.02;

(m) plaiting materials, basketware and other articles of Chapter 46;

(n) wall coverings of heading 48.14;

(o) goods of Chapter 11 (textiles and textile articles);

(p) goods of Chapter 12 (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(q) imitation jewellery of heading 71.17;

(r) goods falling within Chapter 16 (machinery and mechanical or electrical appliances);

(s) parts of aircraft or vehicles of Chapter 17;

(t) articles of Chapter 90 (for example, optical elements, spectacle frames and drawing instruments);

(u) articles of Chapter 91 (clocks and watch batteries (watch cases));

(v) articles of Chapter 92 (for example, musical instruments and parts thereof);

(w) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(x) articles of Chapter 95 (for example, toys, games and sports requisites); or

(y) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, mechanical pencils and monpods, bipods, tripods and similar articles). 3.
Provisional Tax Collection Act, 1955

3. Headings 39.01 to 39.11 are to be taken to apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

(b) resins of the coumarone-indene type, not highly polymerised (heading 39.11);

(c) other synthetic polymers with an average of at least 5 monomer units;

(d) silicones (heading 39.10);

(e) resols (heading 39.09) and other prepolymers. 4. The expression “copolymers” covers all polymers in which the weight of any single monomer unit constitutes 95% or less of the total polymer content. Unless the context otherwise requires, for the purposes of this Part, copolymers (including copolymer condensates, copolyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of the comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. Where no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms:

(a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) blocks of irregular shape, lumps and powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading 39.15 does not apply to waste, parings and scrap of single thermoplastic materials, transformed into primary forms (headings 39.01 to 39.14). 8. For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, semi-manufactured or finished, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (the length not exceeding 1.5 times the width) or regular polygon shape are not to be regarded as tubes, pipes or hoses but as profile shapes. 9.
Provisional Tax Collection Act, 1955

However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (the length not exceeding 1.5 times the width) or regular polygon shape are not to be regarded as tubes, pipes or hoses but as profile shapes. 9. For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading 39.25 applies only to the following products, not falling in any of the earlier headings of Sub-Chapter 2:

(a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;

(b) structural elements used, for example, in floors, walls, partitions, ceilings or roofs;

(c) gutters and fittings therefor;

(d) doors, windows and their frames and thresholds for doors;

(e) balconies, balustrades, fencing, gates and similar barriers;

(f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g) large-scale shelving for fitting and permanent installation, for example, in shops, workshops, warehouses;

(h) ornamental architectural motifs, for example, fluting, cupolas and dovecotes; and

(i) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Notes:

1.
Provisional Tax Collection Act, 1955

Subheading Notes:

1. Within any one heading of this Part, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a subheading entitled “Other” in the same series:

(1) In any subheading, a polymer is to be specified by the prefix “poly” (for example, polyethylene and polyamide-6,6) only if the constituent monomer unit or monomer units of the named polymer taken together contribute 95% or more by weight of the total polymer content.

(2) Copolymers named in subheadings 3901.30, 3901.40, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.

(3) Chemically modified polymers are to be classified in the subheading entitled “Other”, provided that such chemically modified polymers are not more specifically covered by another subheading.

(4) Polymers not complying with (1), (2) or (3) above are to be classified in the subheading, among the remaining sub headings in the series, covering polymers of the monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration shall be compared.

(b) Where there is no subheading entitled “Other” in the same series:

(1) Polymers are to be classified in the subheading covering polymers of the monomer unit which predominates by weight over every other comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration shall be compared.

(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2. For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers. Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 39.01 1.- PRIMARY FORMSPolymers of ethylene, in primary forms. 3901.10.00 -Polyethylene having a specific gravity of less than 0.94 6 10
 3901.20.00 -Polyethylene having a specific gravity of 0.94 or more 6 10
 3901.30.00 -Ethylene-vinyl acetate copolymers 6 10
 3901.40.00 -Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 6 10
 3901.90.00 -Other 6 10
 39.02 Polymers of propylene or of other olefins, in primary forms.
Provisional Tax Collection Act, 1955

3902.10.00 -Polypropylene 6 10
 3902.20.00 -Polyisobutylene 6 10
 3902.30.00 -Propylene copolymers 6 10
 3902.90.00 -Other 6 10
 39.03 Polymers of styrene, in primary forms.-Polystyrene:
 3903.11.00 --Expandable 6 10
 3903.19.00 --Other 6 10
 3903.20.00 -Styrene-acrylonitrile (SAN) copolymers 6 10
 3903.30.00 -Acrylonitrile-butadiene-styrene (ABS) copolymers 6 10
 3903.90.00 -Other 6 10
 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 3904.10.00 -Poly(vinyl chloride), not mixed with any other substances 6 10
 -Other poly(vinyl chloride):
 3904.21.00 --Non-plasticised 6 10
 3904.22.00 --Plasticised 6 10
 3904.30.00 -Vinyl chloride-vinyl acetate copolymers 6 10
 3904.40.00 -Other vinyl chloride copolymers 6 10
 3904.50.00 -Vinylidene chloride polymers-Fluoro-polymers: 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 39.05 3904.61.00 --Polytetrafluoroethylene 6 10
 3904.69.00 --Other 6 10
 3904.90.00 -Other 6 10
 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
 -Poly(vinyl acetate):
 3905.12.00 --In aqueous dispersion 6 10
 3905.19.00 --Other 6 10
 -Vinyl acetate copolymers:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 39.18 Floor coverings of plastics, whether or not self-adhesive, in tiles or in rolls; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
 -Of polymers of vinyl chloride:
 3918.10.10 Floor coverings in tiles or rolls 40 40
 3918.10.90 Other 40 40
 -Of other plastics:
 3918.90.10 Floor coverings in tiles or rolls 40 40
 3918.90.90 Other 40 40
 39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
Provisional Tax Collection Act, 1955

3922.10.00 -Baths, shower-baths, sinks and wash-basins 30 30
 3922.20.00 -Lavatory seats and covers 30 30
 3922.90.00 -Other 30 30
 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
 -Boxes, cases, crates and similar articles:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3923.10.10 Packing tubes of plastics 15 15
 3923.10.20 Egg crates 30 30
 3923.10.90 Other 30 30
 -Sacks and bags (including cones):
 3923.21.00 --Of polymers of ethylene 30 30
 3923.29.00 --Of other plastics 30 30
 -Carboys, bottles, flasks and similar articles:
 3923.30.10 Bottle preforms 20 20
 3923.30.90 Other 20 20
 -Spools, cops, bobbins and similar supports:
 3923.40.10 Video and audio cassettes other than magnetic tape 9 10
 3923.40.90 Other 5 5
 3923.50.00 -Stoppers, lids, caps and other closures 20 20
 -Other:
 3923.90.10 Composite L.P.G. gas cylinders 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3923.90.90 Other 30 30
 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
 -Tableware and kitchenware:
 3924.10.10 Baby feeding bottles 15 15
 3924.10.20 Melamine utensils 30 30
 3924.10.90 Other 30 30
 -Other:
 3924.90.10 Special type feeders and waterers for poultry 30 30
 3924.90.90 Other 30 30
 39.25 Builders' ware of plastics, not elsewhere specified or included. 3925.10.00 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 30 30
 3925.20.00 -Doors, windows and their frames and thresholds for doors 30 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3925.30.00 -Shutters, blinds (including Venetian blinds) and similar articles and parts thereof 30 30
 -Other:
 3925.90.10 Roofing sheets and roofing tiles 30 30
 3925.90.20 Puff sandwich wall and roof panels 30 30
 3925.90.30 Aluminium composite panels 30 30
 3925.90.90 Other 30 30
 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
Provisional Tax Collection Act, 1955

3926.10.00 -Office or school supplies 30 30
 -Articles of apparel and clothing accessories (including gloves, mittens and mitts):
 Gloves:
 3926.20.11 Medical and surgical use (disposable) 5 5
 3926.20.19 Other 30 30
 Gowns:
 3926.20.21 Medical and surgical use 5 5
 3926.20.29 Other 30 30

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 Aprons:
 3926.20.31 Medical and surgical use 5 5
 3926.20.39 Other 30 30
 Face shields:
 3926.20.41 Face shields for medical and surgical use 5 5
 3926.20.49 Other 30 30
 3926.20.90 Other 30 30
 3926.30.00 -Fittings for furniture, coachwork or the like 30 30
 3926.40.00 -Statuettes and other ornamental articles 30 30
 -Other:
 3926.90.10 Bangles, tika, tikuli Exempted Exempted
 3926.90.20 Plastic lasts for shoemaking and other lasts 10 10
 Laboratory articles of plastics:
 3926.90.31 Urine bag Exempted Exempted
 3926.90.39 Other 30 30
 Other:
 3926.90.91 Tarpaulins and awnings 30 30
 3926.90.92 Labels and tags 30 30
 3926.90.93 Insect killing taps 30 30
 3926.90.94 Clothes hangers 30 30

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 3926.90.95 Artificial turf of plastics 30 30
 3926.90.99 Other 30 30

CHAPTER 40
RUBBER AND ARTICLES THEREOF

Notes:

1. Throughout this Schedule, unless the context otherwise requires, the expression “rubber” means the following products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such reclaimed substances. 2. This Chapter does not cover:

(a) Goods of Section XI (Textiles and textile articles);

(b) Footwear or parts thereof of Chapter 64;

(c) Headgear or parts thereof of Chapter 65 (including bathing caps);

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including all kinds of electrical goods) of hard rubber;

(e) Articles of Chapter 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3. In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4.
Provisional Tax Collection Act, 1955

3. In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. For the purposes of Note 1 of this Chapter and of heading 40.02, the expression “synthetic rubber” applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, on being stretched to three times their original length at a temperature between 18°C and 29°C, do not break and which, on being stretched to twice their original length, return within a period of five minutes to a length not exceeding one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanisation activators or accelerators, may be added; the presence of substances provided for in Note 5(b)(ii) is also permissible. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, shall not be permitted;

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery set out in paragraph (a) above. 5. (a) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with any substance other than the following:

(1) Vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(2) Pigments or other colouring matter, other than those added solely for identification purposes;

(3) Plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permissible under (b);

(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, provided that such rubber or mixture of rubbers retains its essential character as raw material:

(1) Emulsifiers or anti-tack agents;

(2) Small amounts of breakdown products of emulsifiers;

(3) Very small amounts of the following: heat-sensitive agents (generally for obtaining heat-sensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resistant agents, peptisers, preservatives, stabilisers, viscosity-control agents or similar special-purpose additives. 6.
Provisional Tax Collection Act, 1955

6. For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber or of articles of rubber, and rubber goods definitely not usable as such because of cutting, wear or other reasons. 7. Thread of vulcanised rubber, of any cross-sectional dimension exceeding 5 mm, is to be classified as strip, rod or profile shape of heading 40.08. 8. Heading 40.10 includes conveyor or transmission belts or belting of textile cord or fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip, whether or not cut to rectangular (including square) shape but not further worked, whether or not printed or otherwise surface-worked, but not cut to shape or otherwise worked. In heading 40.08, the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. 4001.10.00 -Natural rubber latex, whether or not prevulcanised 5 5
 -Natural rubber in other forms:
 4001.21.00 --Smoked sheets 5 5
 4001.22.00 --Technically specified natural rubber (TSNR) 5 5
 4001.29.00 --Other 5 5
 4001.30.00 -Balata, gutta-percha, guayule, chicle and similar natural gums 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
 -Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
 4002.11.00 --Latex 5 5
 4002.19.00 --Other 5 5
 4002.20.00 -Butadiene rubber (BR) 5 5
 -Isobutene-isoprene (butyl) rubber (IIR); halo isobutene-isoprene rubber (CIIR or BIIR):
 4002.31.00 --Isobutene-isoprene (butyl) rubber (IIR) 5 5
 4002.39.00 --Other 5 5
 -Chloroprene (chlorobutadiene) rubber (CR):
 4002.41.00 --Latex 5 5
 4002.49.00 --Other 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Acrylonitrile-butadiene rubber (NBR):
 4002.51.00 --Latex 5 5
 4002.59.00 --Other 5 5
 4002.60.00 -Isoprene rubber (IR) 5 5
 4002.70.00 -Ethylene-propylene-non-conjugated-diene rubber (EPDM) 5 5
 4002.80.00 -Mixtures of any product of heading 40.01 with any product of this heading 5 5
 -Other:
 4002.91.00 --Latex 5 5
 4002.99.00 --Other 5 5
 40.03 4003.00.00 Reclaimed rubber in primary forms or in plates, sheets or strip. 5 5
 40.04 4004.00.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 5 5
 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. 4005.10.00 -Compounded with carbon black or silica 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4005.20.00 -Solutions; dispersions other than those of subheading 4005.10 5 5
 -Other:
 4005.91.00 --Plates, sheets and strip 5 5
 4005.99.00 --Other 5 5
 40.06 Other forms (for example, rods, tubes and profile shapes) of unvulcanised rubber and articles thereof (for example, discs and rings). 4006.10.00 -“Camel-back” strips for retreading rubber tyres 5 10
 4006.90.00 -Other 5 10
 40.07 4007.00.00 Vulcanised rubber thread and cord.
Provisional Tax Collection Act, 1955

4006.10.00 -“Camel-back” strips for retreading rubber tyres 5 10
 4006.90.00 -Other 5 10
 40.07 4007.00.00 Vulcanised rubber thread and cord. 5 10
 40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
 -Of cellular rubber:
 4008.11.00 --Plates, sheets and strip 5 10
 4008.19.00 --Other 5 10
 -Of non-cellular rubber:
 4008.21.00 --Plates, sheets and strip 5 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4008.29.00 --Other 5 10
 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
 -Not reinforced or otherwise combined with other materials:
 4009.11.00 --Without fittings 7.25 15
 4009.12.00 --With fittings 7.25 15
 -Reinforced or otherwise combined with metal only:
 4009.21.00 --Without fittings 7.25 15
 4009.22.00 --With fittings 7.25 15
 -Reinforced or otherwise combined with textile materials only:
 4009.31.00 --Without fittings 7.25 15
 4009.32.00 --With fittings 7.25 15
 -Reinforced or otherwise combined with other materials:
 4009.41.00 --Without fittings 7.25 15
 4009.42.00 --With fittings 7.25 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 40.10 Conveyor or transmission belts or belting, of vulcanised rubber.
 -Conveyor belts or belting:
 4010.11.00 --Reinforced only with metal 5 5
 4010.12.00 --Reinforced only with textile materials 5 5
 4010.19.00 --Other 5 5
 -Transmission belts or belting:
 4010.31.00 --Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 5 5
 4010.32.00 --Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 5 5
 4010.33.00 --Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4010.34.00 --Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 5 5
 4010.35.00 --Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm 5 5
 4010.36.00 --Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm 5 5
 4010.39.00 --Other 5 5
 40.11 New pneumatic tyres, of rubber.
Provisional Tax Collection Act, 1955

4011.10.00 -Of a kind used on motor cars (including station wagons and racing cars) 20 20
 4011.20.00 -Of a kind used on buses or lorries 20 20
 4011.30.00 -Of a kind used on aircraft 9.5 20
 4011.40.00 -Of a kind used on motorcycles 20 20
 4011.50.00 -Of a kind used on bicycles 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4011.70.00 -Of a kind used on agricultural or forestry vehicles and machinery 15 15
 4011.80.00 -Of a kind used on construction, mining or industrial handling vehicles and machinery 20 20
 4011.90.00 -Other 20 20
 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
 -Retreaded tyres:
 4012.11.00 --Of a kind used on motor cars (including station wagons and racing cars) 20 20
 4012.12.00 --Of a kind used on buses or lorries 20 20
 4012.13.00 --Of a kind used on aircraft 9.5 20
 --Other:
 4012.19.10 Of a kind used on agricultural tractors 15 15
 4012.19.20 Of a kind used on bullock carts 15 15
 4012.19.30 Of a kind used on bicycles 10 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4012.19.90 Other 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. 4101.20.00 -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved 5 5
 4101.50.00 -Whole hides and skins, of a weight exceeding 16 kg 5 5
 4101.90.00 -Other, including butts, bends and bellies 5 5
 41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), with or without wool on, whether or not split, other than those excluded by Note 1(c) of this Chapter. 4102.10.00 -With wool on 5 5
 -Without wool on:
 4102.21.00 --Pickled 5 5
 4102.29.00 --Other 5 5
 41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) of this Chapter.
Provisional Tax Collection Act, 1955

4103.20.00 -Of reptiles 5 5
 4103.30.00 -Of swine 5 5
 4103.90.00 -Other 5 5
 41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
 -In the wet state (including wet-blue):
 4104.11.00 --Full grains, unsplit; grain splits 5 5
 4104.19.00 --Other 5 5
 -In the dry state (crust):

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 4104.41.00 --Full grains, unsplit; grain splits 5 5
 4104.49.00 --Other 5 5
 41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. 4105.10.00 -In the wet state (including wet-blue) 5 5
 4105.30.00 -In the dry state (crust) 5 5
 41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
 -Of goats or kids:
 4106.21.00 --In the wet state (including wet-blue) 5 5
 4106.22.00 --In the dry state (crust) 5 5
 -Of swine:
 4106.31.00 --In the wet state (including wet-blue) 5 5
 4106.32.00 --In the dry state (crust) 5 5
 4106.40.00 -Of reptiles 5 5
 -Other:
 4106.91.00 --In the wet state (including wet-blue) 5 5
 4106.92.00 --In the dry state (crust) 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 41.07 Leather further prepared after tanning or crusting, of bovine (including buffalo) or equine animals, including parchment-dressed leather, without hair on, whether or not split, other than leather of heading 41.14.
 -Whole hides and skins:
 4107.11.00 --Full grains, unsplit 5 5
 4107.12.00 --Grain splits 5 5
 4107.19.00 --Other 5 5
 -Other, including sides:
 4107.91.00 --Full grains, unsplit 5 5
 4107.92.00 --Grain splits 5 5
 4107.99.00 --Other 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 41.12 4112.00.00 Leather further prepared after tanning or crusting, of sheep or lamb, including parchment-dressed leather, without wool on, whether or not split, other than leather of heading 41.14. 5 5
 41.13 Leather further prepared after tanning or crusting, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. 4113.10.00 -Of goats or kids 5 5
 4113.20.00 -Of swine 5 5
 4113.30.00 -Of reptiles 5 5
 4113.90.00 -Other 5 5
 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
Provisional Tax Collection Act, 1955

4113.10.00 -Of goats or kids 5 5
 4113.20.00 -Of swine 5 5
 4113.30.00 -Of reptiles 5 5
 4113.90.00 -Other 5 5
 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. 4114.10.00 -Chamois (including combination chamois) leather 5 5
 4114.20.00 -Patent leather and patent laminated leather; metallised leather 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 4115.10.00 -Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 5 5
 4115.20.00 -Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5 5

Chapter 42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Notes:

1. For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. 2. This Chapter does not cover:
 (a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);
 (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (headings 43.03 or 43.04);
 (c) Made up articles of netting (heading 56.08);
 (d) Articles of Chapter 64;
 (e) Headgear or parts thereof of Chapter 65;
 (f) Whips, riding-crops or other articles of heading 66.02;
 (g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);
 (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
 (i) Strings, skins for drums or similar, or other parts of musical instruments (heading 92.09);
 (j) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
 (k) Articles of Chapter 95 (for example, toys, games and sports requisites); or
 (l) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds and other parts of these articles, button blanks of heading 96.06. 3.