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

7508.10.00 -Nickel wire cloth, grill and netting 7.25 15
 7508.90.00 -Other 7.25 15

Section 76

Aluminium and articles thereof

Subheading Notes:

1. In this Section, the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed
Metal containing by weight at least 99 per cent of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

Table-Other elements

 Element Limiting content % by weight

 Fe+Si (iron plus silicon) 1
 Other elements(1), each 0.1(2)

(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1 per cent but not exceeding 0.2 per cent, provided that neither the chromium nor manganese content exceeds 0.05 per cent.

(b) Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

(1) the content by weight of at least one of the other elements or the total content by weight of iron plus silicon is greater than the limit specified in the foregoing table; or

(2) the total content by weight of such other elements exceeds 1 per cent. 2. Notwithstanding the provisions of Note 9 (c) of Chapter 15, for the purposes of subheading 7616.91, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 76.01 Unwrought aluminium. 7601.10.00 -Aluminium, not alloyed 5 5
 7601.20.00 -Aluminium alloys 5 5
 76.02 7602.00.00 Aluminium waste and scrap. 5 5
 76.03 Aluminium powders and flakes. 7603.10.00 -Powders of non-lamellar structure 5 5
 7603.20.00 -Powders of lamellar structure; flakes 5 5
 76.04 Aluminium bars, rods and profiles.
 -Of aluminium, not alloyed:
 7604.10.10

 Title Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 78.01 Unwrought lead. 7801.10.00 -Refined lead 5 5
 -Other:
 7801.91.00 --Containing by weight antimony as the principal other element 5 5
 7801.99.00 --Other 5 5
 78.02 7802.00.00 Lead waste and scrap. 5 5
 [78.03]
 78.04 Lead plates, sheets, strip and foil; lead powders and flakes.
 -Plates, sheets, strip and foil:
 7804.11.00 --Plates, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm 7.25 15
 7804.19.00 --Other 7.25 15
 7804.20.00 -Powders and flakes 7.25 15
 [78.05]
 78.06 7806.00.00 Other articles of lead. 7.25 15

Chapter 79

Zinc and articles thereof

Subheading Note:

1.
Provisional Tax Collection Act, 1955

7.25 15

Chapter 79

Zinc and articles thereof

Subheading Note:

1. In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Zinc, not alloyed
Metal containing by weight at least 97.5 per cent of zinc.
(b) Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content of such other elements exceeds by weight 2.5 per cent.
(c) Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles finer than zinc powder. At least 80 per cent by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85 per cent by weight of metallic zinc. Title Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 79.01 Unwrought zinc.
 -Zinc, not alloyed:
 7901.11.00 --Containing by weight 99.99 per cent or more of zinc 5 5
 7901.12.00 --Containing by weight less than 99.99 per cent of zinc 5 5
 7901.20.00 -Zinc alloys 5 5
 79.02 7902.00.00 Zinc waste and scrap. 5 5
 79.03 Zinc dust, powder and flakes. 7903.10.00 -Zinc dust 5 5
 7903.90.00 -Other 5 5
 79.04 7904.00.00 Zinc bars, rods, profiles and wire. 5 5
 79.05 7905.00.00 Zinc plates, sheets, strip and foil. 5 5
 [79.06]
 79.07 7907.00.00 Other articles of zinc. 7.25 15

Chapter 80
Tin and articles thereof

Subheading Note:

1. In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) Tin, not alloyed
Metal containing by weight at least 99 per cent of tin, provided that any bismuth or copper content is less than the limit specified in the following table by weight:

Table - Other Elements

 Element Limiting content % by weight

 Bi Bismuth 0.1
 Cu Copper 0.4

(b) Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided that the following conditions are met:

(1) the total content of such other elements exceeds by weight 1 per cent; or
(2) the content of bismuth or copper by weight equals or exceeds the limit specified in the table above. Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 80.01 Unwrought tin. 8001.10.00 -Tin, not alloyed 6 10
 8001.20.00 -Tin alloys 6 10
 80.02 8002.00.00 Tin waste and scrap. 5 5
 80.03 8003.00.00 Tin bars, rods, profiles and wire. 7.25 15
 [80.04]
 [80.05]
 [80.06]
 80.07 Other articles of tin.
Provisional Tax Collection Act, 1955

8001.10.00 -Tin, not alloyed 6 10
 8001.20.00 -Tin alloys 6 10
 80.02 8002.00.00 Tin waste and scrap. 5 5
 80.03 8003.00.00 Tin bars, rods, profiles and wire. 7.25 15
 [80.04]
 [80.05]
 [80.06]
 80.07 Other articles of tin. 8007.00.10 Empty tin cans and containers 20 20
 8007.00.90 Other 20 20

Chapter 81
Other base metals; cermets; articles thereof

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 81.01 Tungsten (wolfram) and articles thereof, including waste and scrap. 8101.10.00 -Powders 5 5
 -Other:
 8101.94.00 --Unwrought tungsten, including bars and rods obtained simply by sintering 5 5
 8101.96.00 --Wire 5 5
 8101.97.00 --Waste and scrap 5 5
 8101.99.00 --Other 5 5
 81.02 Molybdenum and articles thereof, including waste and scrap. 8102.10.00 -Powders 7.25 15
 -Other:
 8102.94.00 --Unwrought molybdenum, including bars and rods obtained simply by sintering 7.25 15
 8102.95.00 --Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 7.25 15
 8102.96.00 --Wire 7.25 15
 8102.97.00 --Waste and scrap 7.25 15
 8102.99.00 --Other 7.25 15
 81.03 Tantalum and articles thereof, including waste and scrap. 8103.20.00 -Unwrought tantalum, including bars and rods obtained simply by sintering; powders 7.25 15
 8103.30.00 -Waste and scrap 7.25 15
 -Other:
 8103.91.00 --Crucibles 7.25 15
 8103.99.00 --Other 7.25 15
 81.04 Magnesium and articles thereof, including waste and scrap.
 -Unwrought magnesium:
 8104.11.00 --Containing at least 99.8 per cent by weight of magnesium 6 10
 8104.19.00 --Other 6 10
 8104.20.00 -Waste and scrap 5 5
 8104.30.00 -Raspings, turnings and granules, graded according to size; powders 7.25 15
 8104.90.00 -Other 7.25 15
 81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. 8105.20.00 -Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders 7.25 15
 8105.30.00 -Waste and scrap 7.25 15
 8105.90.00 -Other 7.25 15
 81.06 Bismuth and articles thereof, including waste and scrap. 8106.10.00 -Containing more than 99.99 per cent by weight of bismuth 7.25 15
 8106.90.00 -Other 7.25 15
 [81.07]
 81.08 Titanium and articles thereof, including waste and scrap.
Provisional Tax Collection Act, 1955

8106.10.00 -Containing more than 99.99 per cent by weight of bismuth 7.25 15
 8106.90.00 -Other 7.25 15
 [81.07]
 81.08 Titanium and articles thereof, including waste and scrap. 8108.20.00 -Unwrought titanium; powders 7.25 15
 8108.30.00 -Waste and scrap 7.25 15

 Title Subheading Description of Goods Import Duty Rate

 From SAARCCountries From OtherCountries
 1 2 3 4 5
 81.09 8108.90.00 -Other 7.25 15
 Zirconium and articles thereof, including waste and scrap.
 -Unwrought zirconium; powders:
 8109.21.00 --Containing less than 1 part hafnium to 500 parts zirconium by weight 7.25 15
 8109.29.00 --Other 7.25 15
 -Waste and scrap:
 8109.31.00 --Containing less than 1 part hafnium to 500 parts zirconium by weight 7.25 15
 8109.39.00 --Other 7.25 15
 -Other:
 8109.91.00 --Containing less than 1 part hafnium to 500 parts zirconium by weight 7.25 15
 8109.99.00 --Other 7.25 15
 81.10 Antimony and articles thereof, including waste and scrap. 8110.10.00 -Unwrought antimony; powders 7.25 15
 8110.20.00 -Waste and scrap 7.25 15
 8110.90.00 -Other 7.25 15

 Title Subheading Description of Goods Import Duty Rate

 From SAARCCountries From OtherCountries
 1 2 3 4 5
 81.11 8111.00.00 Manganese and articles thereof, including waste and scrap. 7.25 15
 81.12 Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles of these metals, including waste and scrap.
 -Beryllium:
 8112.12.00 --Unwrought; powders 7.25 15
 8112.13.00 --Waste and scrap 7.25 15
 8112.19.00 --Other 7.25 15
 -Chromium:
 8112.21.00 --Unwrought; powders 7.25 15
 8112.22.00 --Waste and scrap 7.25 15
 8112.29.00 --Other 7.25 15
 -Hafnium:
 8112.31.00 --Unwrought; waste and scrap; powders 7.25 15
 8112.39.00 --Other 7.25 15
 -Rhenium:
 8112.41.00 --Unwrought; waste and scrap; powders 7.25 15
 8112.49.00 --Other 7.25 15
 -Thallium:

 Title Subheading Description of Goods Import Duty Rate

 From SAARCCountries From OtherCountries
 1 2 3 4 5
 8112.51.00 --Unwrought; powders 7.25 15
 8112.52.00 --Waste and scrap 7.25 15
 8112.59.00 --Other 7.25 15
 -Cadmium:
 8112.61.00 --Waste and scrap 7.25 15
 8112.69.00 --Other 7.25 15
 -Other:
 8112.92.00 --Unwrought; waste and scrap; powders 7.25 15
 8112.99.00 --Other 7.25 15
 81.13 8113.00.00 Cermets and articles thereof, including waste and scrap. 7.25 15

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Notes:

1.
Provisional Tax Collection Act, 1955

7.25 15

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Notes:

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
 (a) Base metal;
 (b) Metal carbides or cermets;
 (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
 (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. 2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10. 3. Sets consisting of one or more knives of heading 82.11 and an equal number of articles of heading 82.15 are to be classified in heading 82.15. Title Subheading Description of Goods Import Duty Rate

 From SAARCCountries From OtherCountries
 1 2 3 4 5
 82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; any kind of secateurs and one-handed pruners; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
 -Spades and shovels:
 8201.10.10 Spades 5 5
 8201.10.90 Shovels 10 10
 8201.30.00 -Mattocks, picks, hoes and rakes 10 10
 8201.40.00 -Axes, bill hooks and similar hewing tools 10 10
 8201.50.00 -Secateurs and similar one-handed pruners and shears (including poultry shears) 5 5
 8201.60.00 -Hedge shears, two-handed pruning shears and similar two-handed shears 10 10
 -Other hand tools of a kind used in agriculture, horticulture or forestry:

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 82.02 8201.90.10 Of a kind used in agriculture or horticulture 1 1
 8201.90.90 Other 5 5
 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
Provisional Tax Collection Act, 1955

8202.10.00 -Hand saws 5 5
 8202.20.00 -Band saw blades 5 5
 -Circular saw blades (including slitting or slotting saw blades):
 8202.31.00 --With working part of steel 5 5
 8202.39.00 --Other, including parts 5 5
 8202.40.00 -Chain saw blades 5 5
 -Other saw blades:
 8202.91.00 --Straight saw blades, for working metal 5 5
 8202.99.00 --Other 5 5
 82.03 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. 8203.10.00 -Files, rasps and similar tools 5 5
 8203.20.00 -Pliers (including cutting pliers), pincers, tweezers and similar tools 5 5
 8203.30.00 -Metal cutting shears and similar tools 5 5
 8203.40.00 -Pipe-cutters, bolt croppers, perforating punches and similar tools 5 5
 82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
 -Hand-operated spanners and wrenches:
 8204.11.00 --Non-adjustable 5 5
 8204.12.00 --Adjustable 5 5
 8204.20.00 -Interchangeable spanner sockets, with or without handles 5 5
 82.05 Hand tools not elsewhere specified or included (including glaziers' diamonds); blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools or water-jet cutting machines; anvils; portable forges; hand or foot-operated grinding wheels with frameworks. 8205.10.00 -Drilling, threading or tapping tools 5 5
 8205.20.00 -Hammers and sledge hammers 5 5
 8205.30.00 -Planes, chisels, gouges and similar cutting tools for working wood 5 5
 8205.40.00 -Screwdrivers 5 5
 -Other hand tools (including glaziers' diamonds):
 8205.51.00 --Household tools 5 5
 8205.59.00 --Other 5 5
 8205.60.00 -Blow lamps 5 5
 8205.70.00 -Vices, clamps and the like 5 5
 8205.90.00 -Other, including sets of articles of two or more subheadings of this heading 5 5
 82.06 8206.00.00 Tools of two or more of headings 82.02 to 82.05, put up in sets for retail sale. 5 5
 82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and tools for rock drilling or earth boring.
 -Tools for rock drilling or earth boring:
 8207.13.00 --With working part of cermets 5 5
 8207.19.00 --Other, including parts 5 5
 8207.20.00 -Dies for drawing or extruding metal 5 5
 8207.30.00 -Tools for pressing, stamping or punching 5 5
 8207.40.00 -Tools for tapping or threading 5 5
 8207.50.00 -Tools for drilling, other than for rock drilling 5 5
 8207.60.00 -Tools for boring or broaching 5 5
 8207.70.00 -Tools for milling 5 5
 8207.80.00 -Tools for turning 5 5
 8207.90.00 -Other interchangeable tools 5 5
 82.08 Knives and cutting blades, for machines or mechanical appliances.
Provisional Tax Collection Act, 1955

8208.10.00 -For metal working 5 5
 8208.20.00 -For wood working 5 5
 8208.30.00 -For kitchen appliances or for machines used by the food industry 6 10
 8208.40.00 -For agricultural, horticultural or forestry machines 5 5
 8208.50.00 -Other 6 10
 82.09 8209.00.00 Plates, sticks, tips and the like for tools, unmounted, of cermets. 5 5
 82.10 8210.00.00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 5 5

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 82.11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor. 8211.10.00 -Sets of assorted articles 7.25 10
 -Other:
 8211.91.00 --Table knives having fixed blades 7.25 10
 8211.92.00 --Other knives having fixed blades 7.25 10
 8211.93.00 --Knives having other than fixed blades 7.25 10
 8211.94.00 --Blades 6 10
 8211.95.00 --Handles of base metal 6 10
 82.12 Razors and razor blades (including razor blade blanks in strips). 8212.10.00 -Razors 7.25 10
 8212.20.00 -Safety razor blades, including razor blade blanks in strips 7.25 10
 8212.90.00 -Other parts 7.25 10
 82.13 8213.00.00 Scissors, tailors' shears and similar shears, and blades therefor. 7.25 10

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).
 -Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor:
 8214.10.10 Paper knives, letter openers, erasing knives, and blades therefor 6 10
 8214.10.90 Pencil sharpeners 6 10
 8214.20.00 -Manicure or pedicure sets and instruments (including nail files) 7.25 10
 8214.90.00 -Other 7.25 10
 82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8215.10.00 -Sets of assorted articles containing at least one article plated with precious metal 7.25 10
 8215.20.00 -Other sets of assorted articles 7.25 10
 -Other:
 8215.91.00 --Plated with precious metal 7.25 10
 8215.99.00 --Other 7.25 10

Chapter 83
Miscellaneous articles of base metal

Notes:
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of headings 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2.
Provisional Tax Collection Act, 1955

However, articles of iron or steel of headings 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2. For the purposes of heading 83.02, the term "castors" means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm, provided that the width of the wheel or tire fixed thereto is less than 30 mm. Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 83.01 Padlocks and locks of base metal (operated by key, combination or electrically); clasps and frames with clasps, of base metal, incorporating locks; keys of base metal for any of the foregoing articles. 8301.10.00 -Padlocks 7.25 10
 8301.20.00 -Locks of a kind used for motor vehicles 7.25 10

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8301.30.00 -Locks of a kind used for furniture 7.25 10
 8301.40.00 -Other locks 7.25 10
 8301.50.00 -Clasps and frames with clasps, incorporating locks 7.25 10
 8301.60.00 -Parts 7.25 10
 8301.70.00 -Keys presented separately 7.25 10
 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.10.00 -Hinges Only when imported from least developed countries.7.25 10

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8302 8302.20.00 -Castors 10 10
 8302.30.00 -Other mountings, fittings and similar articles suitable for motor vehicles 7.25 10
 -Other mountings, fittings and similar articles:
 8302.41.00 --Suitable for buildings 7.25 10
 8302.42.00 --Other, suitable for furniture 7.25 10
 8302.49.00 --Other 7.25 10
 8302.50.00 -Hat-racks, hat-pegs, brackets and similar fixtures 7.25 10
 8302.60.00 -Automatic door closers 7.25 10
 83.03 8303.00.00 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. 7.25 15

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 83.04 8304.00.00 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.
Provisional Tax Collection Act, 1955

11.25 30
 83.05 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging). 8305.10.00 -Fittings for loose-leaf binders or files 5 5
 8305.20.00 -Staples in strips 5 5
 8305.90.00 -Other, including parts 5 5
 83.06 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
 -Bells, gongs and the like:

 Title Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8306.10.10 Cycle bells

(ख) Parts suitable for use solely or principally with a particular kind of machine or with a plurality of machines of the same heading (including the machines of heading 84.79 or 85.43), are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38, as appropriate. However, parts which are equally suitable for use solely or principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17, and parts which are suitable for use solely or principally with the goods of heading 85.24 are to be classified in heading 85.29.

(ग) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38, as appropriate, or, failing that, in heading 84.87 or 85.48. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one heading in Chapter 84 or Chapter 85, the whole is to be classified in the heading appropriate to that function. 5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
Provisional Tax Collection Act, 1955

5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. 6. (क) Throughout this Schedule, the expression "electrical and electronic waste and scrap" means electrical and electronic assemblies, printed circuit boards and electrical and electronic goods which:

(1) have become unusable for their original purpose due to breakage, cutting, or other processes, or are not economically suitable for repair, refurbishment, or renovation to make them fit for their original purpose; and

(2) are packed or shipped without the intention of protecting each item from damage during transport, loading, or unloading operations.

(ख) Mixed consignments of "electrical and electronic waste and scrap" and other waste and scrap are to be classified in heading 85.49.

(ग) This Chapter does not cover municipal waste as defined in Note 4 of Chapter 38. Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Notes:

1. This Chapter does not cover:

(क) Millstones, grindstones or other articles of Chapter 68;

(ख) Machinery or appliances of ceramic material (for example, pumps) and ceramic parts of any machinery or appliances (Chapter 69);

(ग) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical use of glass, or parts thereof (heading 70.19 or 70.20);

(घ) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(ङ) Vacuum cleaners of heading 85.08;

(च) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;

(छ) Radiators for articles of Section XVII; or

(ज) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.
Provisional Tax Collection Act, 1955

2. Subject to the operation of Note 3 of Section XVI and subject to Note 1 of this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or of heading 84.86, and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not under the latter group.

(क) However, the following articles are not to be classified in heading 84.19:

(1) Germination plant, incubators or brooders (heading 84.36);

(2) Grain dampening machines (heading 84.37);

(3) Diffusion apparatus for the extraction of sugar juice (heading 84.38);

(4) Machinery for the heat treatment of yarns, fabrics or made-up textile articles (heading 84.51); or

(5) Machinery, plant or laboratory equipment, whether or not thermally operated, for the separation of isotopes (heading 84.01).

(ख) The following articles are not to be classified in heading 84.22:

(1) Sewing machines for closing bags or similar containers (heading 84.52); or

(2) Office machinery of heading 84.72.

(ग) The following articles are not to be classified in heading 84.24:

(1) Ink-jet printing machines (heading 84.43); or

(2) Water-jet cutting machines (heading 84.56). 3. Any machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56. 4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:

(क) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(ख) by the automatic use, simultaneously or sequentially, of different unit heads working on a stationary workpiece (unit construction machines, single station), or

(ग) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). 5. For the purposes of heading 84.62, "slitting line" means a processing line consisting of a combination of an uncoiler, a flattener, a slitter and a recoiler. For flat products, "cut-to-length line" means a processing line consisting of an uncoiler, a flattener and a shear.
Provisional Tax Collection Act, 1955

5. For the purposes of heading 84.62, "slitting line" means a processing line consisting of a combination of an uncoiler, a flattener, a slitter and a recoiler. For flat products, "cut-to-length line" means a processing line consisting of an uncoiler, a flattener and a shear. 6. (क) For the purposes of heading 84.71, the expression "automatic data processing machine" means a machine capable of:

(1) Storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme;

(2) Being freely programmed in accordance with the requirements of the user;

(3) Performing arithmetical computations specified by the user; and

(4) Executing, without human intervention, a processing programme which requires modification of the execution by logical decision during the processing run.

(ख) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

(ग) Subject to subparagraphs (घ) and (ङ) below, a unit is to be regarded as being a part of an automatic data processing system if it meets all of the following conditions:

(1) It is of a kind solely or principally used in an automatic data processing system;

(2) It is connectable to the central processing unit either directly or through one or more other units; and

(3) It is capable of accepting or delivering data in a form (codes or signals) which can be used by the system. Separate units of an automatic data processing machine are to be classified in heading 84.71. However, keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of subparagraphs (ग)(2) and (ग)(3) above are in all cases to be classified as units of heading 84.71.

(घ) Heading 84.71 does not cover the following when presented separately, even if they meet all the conditions set out in Note 6(ग) above:

(1) Printing machines, copying machines, facsimile machines, whether or not combined;

(2) Apparatus for the transmission or reception of sound, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);

(3) Loudspeakers, microphones;

(4) Television cameras, digital cameras and video camera recorders;

(5) Monitors and projectors, not incorporating television reception apparatus.

(ङ) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 7. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less.
Provisional Tax Collection Act, 1955

7. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26. 8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 of this Chapter and Note 3 of Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. 9. For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 10. For the purposes of heading 84.85, "additive manufacturing" (also referred to as 3D printing) means the process of building up physical objects, based on a digital model, by the successive addition, layering and consolidation and solidification of materials (for example, metals, plastics and ceramics). Subject to Note 1 of Section XVI and Note 1 of Chapter 84, machines and appliances which answer to the description in heading 84.85 are to be classified in that heading and not in any other heading of this Schedule. 11. (क) For the purposes of this Note and heading 84.86, the expressions "semiconductor devices" and "electronic integrated circuits" also apply, respectively, to Notes 12(क) and 12(ख) of Chapter 85. However, for the purposes of this Note and heading 84.86, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light-emitting diodes (LEDs).

(ख) For the purposes of this Note and heading 84.86, the expression "manufacture of flat panel displays" covers the processing of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.
Provisional Tax Collection Act, 1955

It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression "flat panel display" does not cover cathode-ray tube technology.

(ग) Machines and appliances which are used wholly or principally for the following are also to be classified in heading 84.86:

(1) The manufacture or repair of masks and reticles;

(2) The assembly of semiconductor devices or electronic integrated circuits;

(3) The lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

(घ) Subject to Note 1 of Section XVI and Note 1 of Chapter 84, machines and appliances which answer to the description in heading 84.86 are to be classified in that heading and not in any other heading of this Schedule. Subheading Notes:

1. For the purposes of subheading 8465.20, the expression "machining centres" applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme. 2. For the purposes of subheading 8471.49, the expression "systems" means automatic data processing machines whose units satisfy the conditions specified in Note 6(ग) of Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner) and one output unit (for example, a visual display unit or a printer). 3. For the purposes of subheading 8481.20, the expression "valves for oleohydraulic or pneumatic transmissions" means valves which are specifically used in hydraulic or pneumatic systems for the transmission of "fluid power", where the power source is supplied in the form of pressurised fluid (liquid or gas). Such valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81. 4. Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 84.01 Nuclear reactors; non-irradiated fuel elements (cartridges) for nuclear reactors; machinery and apparatus for isotopic separation.
Provisional Tax Collection Act, 1955

The ends of the rollers may be rounded. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 84.01 Nuclear reactors; non-irradiated fuel elements (cartridges) for nuclear reactors; machinery and apparatus for isotopic separation. 8401.10.0 -Nuclear reactors 5 5
 8401.20.0 -Machinery and apparatus for isotopic separation, and parts thereof 5 5
 8401.30.0 -Non-irradiated fuel elements (cartridges) 5 5
 8401.40.0 -Parts of nuclear reactors 5 5

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 84.02 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
 -Steam or other vapour generating boilers:
 8402.11.0 --Water tube boilers with a steam production exceeding 45 tonnes per hour 5 5
 8402.12.0 --Water tube boilers with a steam production not exceeding 45 tonnes per hour 5 5
 8402.19.0 --Other vapour generating boilers, including hybrid boilers 5 5
 8402.20.0 -Super-heated water boilers 5 5
 8402.90.0 -Parts 5 5
 84.03 Central heating boilers other than those of heading 84.02. 8403.10.0 -Boilers 5 5
 8403.90.0 -Parts 5 5

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 84.04 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas removers); condensers for steam or other vapour power units. 8404.10.0 -Auxiliary plant for use with boilers of heading 84.02 or 84.03 5 5
 8404.20.0 -Condensers for steam or other vapour power units 5 5
 8404.90.0 -Parts 5 5
 84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. 8405.10.0 -Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 5 5
 8405.90.0 -Parts 5 5

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 84.06 Steam turbines and other vapour turbines. 8406.10.0 -Turbines for marine propulsion 5 5
 -Other turbines:
 8406.81.0 --Of an output exceeding 40 MW 5 5
 8406.82.0 --Of an output not exceeding 40 MW 5 5
 8406.90.0 -Parts 5 5
 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines.
Provisional Tax Collection Act, 1955

8406.10.0 -Turbines for marine propulsion 5 5
 -Other turbines:
 8406.81.0 --Of an output exceeding 40 MW 5 5
 8406.82.0 --Of an output not exceeding 40 MW 5 5
 8406.90.0 -Parts 5 5
 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines. 8407.10.0 -Aircraft engines 6 10
 -Marine propulsion engines:
 8407.21.0 --Outboard motors 7.25 15
 8407.29.0 --Other 7.25 15
 -Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
 8407.31.0 --Of a cylinder capacity not exceeding 50 cc 9.5 20

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 8407.32.0 --Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 9.5 20
 8407.33.0 --Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 9.5 20
 8407.34.0 --Of a cylinder capacity exceeding 1,000 cc 9.5 20
 8407.90.0 -Other engines 9.5 20
 84.08 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). 8408.10.0 -Marine propulsion engines 7.25 15
 8408.20.0 -Engines of a kind used for the propulsion of vehicles of Chapter 87 9.5 20
 8408.90.0 -Other engines 7.25 15
 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. 8409.10.0 -For aircraft engines 6 10
 -Other:
 --Suitable for use solely or principally with spark-ignition internal combustion piston engines:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 8409.91.90 Of motor vehicles 7.25 15
 8409.91.90 Other 7.25 15
 --Other:
 8409.99.90 Of motor vehicles 7.25 15
 8409.99.90 Other 7.25 15
 84.10 Hydraulic turbines, water wheels, and regulators therefor.
 -Hydraulic turbines and water wheels:
 8410.11.00 --Of a power not exceeding 1,000 kW 5 5
 8410.12.00 --Of a power exceeding 1,000 kW but not exceeding 10,000 kW 5 5
 8410.13.00 --Of a power exceeding 10,000 kW 5 5
 8410.90.00 -Parts, including regulators 5 5
 84.11 Turbo-jets, turbo-propellers and other gas turbines.
 -Turbo-jets:
 8411.11.00 --Of a thrust not exceeding 25 kN 6 10
 8411.12.00 --Of a thrust exceeding 25 kN 6 10
 -Turbo-propellers:
 8411.21.00 --Of a power not exceeding 1,100 kW 6 10
 8411.22.00 --Of a power exceeding 1,100 kW 6 10
 -Other gas turbines:
 8411.81.00 --Of a power not exceeding 5,000 kW 6 10
 8411.82.00 --Of a power exceeding 5,000 kW 6 10
 -Parts:
 8411.91.00 --Of turbo-jets or turbo-propellers 6 10
 8411.99.00 --Other 6 10
 84.12 Other engines and motors.
Provisional Tax Collection Act, 1955

8412.10.00 -Reaction engines other than turbo-jets 7.25 15
 -Hydraulic power engines and motors:
 8412.21.00 --Linear acting (cylinders) 7.25 15
 8412.29.00 --Other 7.25 15
 -Pneumatic power engines and motors:
 8412.31.00 --Linear acting (cylinders) 7.25 15
 8412.39.00 --Other 7.25 15
 8412.80.00 -Other 7.25 15
 8412.90.00 -Parts 7.25 15
 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
 -Pumps fitted with a measuring device or designed for the fitting of a measuring device:
 8413.11.00 --Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages 6 15
 8413.19.00 --Other 6 15
 8413.20.00 -Hand pumps, other than those of subheading 8413.11 or 8413.19 6 10
 8413.30.00 -Fuel, lubricating or cooling medium pumps for internal combustion piston engines 7.25 15
 8413.40.00 -Concrete pumps 6 10
 8413.50.00 -Other reciprocating positive displacement pumps 6 15
 8413.60.00 -Other rotary positive displacement pumps 6 15
 -Other centrifugal pumps:
 Powered by mineral fuel (gasoline):
 8413.70.11 Of a power capacity of 2 to 8 HP 1 1
 8413.70.19 Other 6 15
 Other:
 8413.70.91 Monoblock pumps 6 15
 8413.70.92 Submersible pumps 6 15
 8413.70.99 Other 6 15
 -Other pumps; liquid elevators:
 8413.81.00 --Pumps 6 15
 8413.82.00 --Liquid elevators 6 15
 -Parts:
 8413.91.00 --Of pumps 6 10
 8413.92.00 --Of liquid elevators 6 10
 84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters. 8414.10.00 -Vacuum pumps 7.25 15
 8414.20.00 -Hand or foot-operated air pumps 7.25 15
 8414.30.00 -Compressors of a kind used in refrigerating equipment 6 10
 8414.40.00 -Air compressors mounted on a wheeled chassis for towing 6 10
 -Fans:
 8414.51.00 --Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W 7.25 10
 8414.59.00 --Other 7.25 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 8414.60.00 -Hoods having a maximum horizontal side not exceeding 120 cm 7.25 15
 8414.70.00 -Gas-tight biological safety cabinets 7.25 15
 8414.80.00 -Other 6 10
 8414.90.00 -Parts 7.25 10
 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
Provisional Tax Collection Act, 1955

8415.10.00 -Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system” 30 30
 8415.20.00 -Of a kind used for persons, in motor vehicles 30 30
 -Other:
 8415.81.00 --Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 30 30
 8415.82.00 --Other, incorporating a refrigerating unit 30 30
 --Not incorporating a refrigerating unit:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 8415.83.10 Air handling units 30 30
 8415.83.90 Other 30 30
 8415.90.00 -Parts 30 30
 84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. 8416.10.00 -Furnace burners for liquid fuel 5 5
 8416.20.00 -Other furnace burners, including combination burners 5 5
 8416.30.00 -Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 5 5
 8416.90.00 -Parts 5 5

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non-electric. 8417.10.00 -Furnaces and ovens for the roasting, melting or other heat treatment of ores, pyrites or metals 5 5
 8417.20.00 -Bakery ovens, including biscuit ovens 5 5
 8417.80.00 -Other 5 5
 8417.90.00 -Parts 5 5
 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
Provisional Tax Collection Act, 1955

Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 8424.10.00 0 -Fire extinguishers, whether or not charged 5 5
 8424.20.00 0 -Spray guns and similar appliances 5 5
 8424.30.00 0 -Steam or sand blasting machines and similar jet projecting machines 5 5
 -Agricultural or horticultural sprayers:
 8424.41.00 0 --Portable sprayers 1 1
 8424.49.00 0 --Other 1 1
 -Other appliances:
 8424.82.00 0 --Agricultural or horticultural 1 1
 8424.89.00 0 --Other Exempted Exempted
 8424.90.00 0 -Parts Exempted Exempted
 84.25 Pulley tackle and hoists (other than skip hoists or hoists of a kind used for raising vehicles) winches and capstans; jacks. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 -Pulley tackle and hoists (other than skip hoists or hoists of a kind used for raising vehicles):
 8425.11.00 0 --Powered by electric motor 5 5
 8425.19.00 0 --Other 5 5
 -Winches; capstans:
 8425.31.00 0 --Powered by electric motor 5 5
 8425.39.00 0 --Other 5 5
 -Jacks; hoists of a kind used for raising vehicles:
 8425.41.00 0 --Of a kind used in garages, with built-in jacking system 6 10
 8425.42.00 0 --Other jacks and hoists, hydraulic 6 10
 8425.49.00 0 --Other 6 10
 84.26 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and work trucks fitted with a crane. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 -Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers:
 8426.11.00 0 --Overhead travelling cranes on fixed support 5 5
 8426.12.00 0 --Mobile lifting frames and straddle carriers on tyres 5 5
 8426.19.00 0 --Other 5 5
 8426.20.00 0 -Tower cranes 5 5
 8426.30.00 0 -Portal or pedestal jib cranes 5 5
 -Other machinery, self-propelled:
 8426.41.00 0 --On tyres 5 5
 8426.49.00 0 --Other 5 5
 -Other machinery:
 8426.91.00 0 --Designed for mounting on road vehicles 5 5
 8426.99.00 0 --Other 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 84.27 Fork-lift trucks; other work trucks fitted with lifting or handling equipment. 8427.10.00 0 -Self-propelled trucks powered by electric motor 6 10
 8427.20.00 0 -Other self-propelled trucks 6 10
 8427.90.00 0 -Other trucks 6 10
 84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).