Provisional Tax Collection Act, 1955

6 10

Section 18

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Notes:

1. This Chapter does not cover:

(a) Articles of a kind used in machinery, plant or for other technical purposes, other than those of hard rubber (heading 40.16), leather or composition leather (heading 42.05) or of textile material (heading 59.11);

(b) Supporting belts or other supporting articles of textile material, whose intended effect on 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 11);

(c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;

(d) Glass mirrors or base metal or precious metal mirrors, not optically worked (heading 70.09 or Section 71);

(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

(f) Base metal common parts (Section 15), as defined in Note 2 to Section 15, or similar goods of plastics (Chapter 39); however, articles specially designed for implantation in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21.

(g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.24 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for machine tools or water-jet cutting machines, for adjusting the work or the tool, of heading 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); bulbs or other devices of heading 84.81; machines and apparatus of heading 84.86 (including apparatus for the projection or drawing of circuit patterns onto sensitised semiconductor materials).

(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, bundles or cables (heading 85.36); numerical control apparatus (heading 85.37);

Sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;

(i) Searchlights or spotlights of heading 94.05;

(j) Articles of Chapter 95;

(k) Monopods, bipods, tripods and similar articles of heading 96.20;

(l) Capacity measures, to be classified according to their constituent material; or

(m) Spools, reels or similar supports (to be classified according to their constituent material, for example, heading 39.23 or Section 15).