chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
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
 63.01 1.- Other made up textile articles Blankets and travelling rugs. 6301.10.00 -Electric blankets 15 15
 6301.20.00 -Blankets (other than electric blankets) and travelling rugs, of wool or fine animal hair 15 15
 6301.30.00 -Blankets (other than electric blankets) and travelling rugs, of cotton 15 15
 6301.40.00 -Blankets (other than electric blankets) and travelling rugs, of synthetic fibres 15 15
 6301.90.00 -Other blankets and travelling rugs 15 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 63.02 Bed linen, table linen, toilet linen and kitchen linen. -Bed linen, knitted or crocheted:
 6302.10.10 Pillow cases 15 15
 6302.10.90 Other 15 15
 -Other bed linen, printed: --Of cotton:
 6302.21.10 Pillow cases 15 15
 6302.21.90 Other 15 15
 --Of man-made fibres:
 6302.22.10 Pillow cases 15 15
 6302.22.90 Other 15 15
 --Of other textile materials:
 6302.29.10 Pillow cases 15 15
 6302.29.90 Other 15 15
 -Other bed linen --Of cotton:
 6302.31.10 Pillow cases 15 15
 6302.31.90 Other 15 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 --Of man-made fibres:
 6302.32.10 Pillow cases 15 15
 6302.32.90 Other 15 15
 --Of other textile materials:
 6302.39.10 Pillow cases 15 15
 6302.39.90 Other 15 15
 6302.40.00 -Table linen, knitted or crocheted 15 15
 -Other table linen:
 6302.51.00 --Of cotton 15 15
 6302.53.00 --Of man-made fibres 15 15
 6302.59.00 --Of other textile materials 15 15
 6302.60.00 -Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 15 15
 -Other:
 6302.91.00 --Of cotton 15 15
 6302.93.00 --Of man-made fibres 15 15
 6302.99.00 --Of other textile materials 15 15
 63.03 Curtains (including drapes) and interior blinds; curtain or bed valances.
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
 -Knitted or crocheted:
 6303.12.00 --Of synthetic fibres 15 15
 6303.19.00 --Of other textile materials 15 15
 -Other:
 6303.91.00 --Of cotton 15 15
 6303.92.00 --Of synthetic fibres 15 15
 6303.99.00 --Of other textile materials 15 15
 63.04 Other furnishing articles, excluding those of heading 94.04.
 -Bedspreads:
 6304.11.00 --Knitted or crocheted 7.25 15
 6304.19.00 --Other 7.25 15
 6304.20.00 -Mosquito nets as specified in Subheading Note 1 of this Section 7.25 15
 -Other:
 6304.91.00 --Knitted or crocheted 7.25 15
 --Not knitted or crocheted, of cotton:
 6304.92.10 Cushion covers 7.25 15
 6304.92.90 Other 7.25 15
 --Not knitted or crocheted, of synthetic fibres:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 6304.93.10 Cushion covers 7.25 15
 6304.93.90 Other 7.25 15
 --Not knitted or crocheted, of other textile materials:
 6304.99.10 Cushion covers 7.25 15
 6304.99.90 Other 7.25 15
 63.05 Sacks and bags, of a kind used for the packing of goods. 6305.10.00 -Of jute or of other textile bast fibres of heading 63.03 15 15
 6305.20.00 -Of cotton 15 15
 -Of man-made textile materials:
 6305.32.00 --Flexible intermediate bulk containers 15 15
 6305.33.00 --Other, of polyethylene or polypropylene strip or the like 15 15
 6305.39.00 --Other 15 15
 6305.90.00 -Of other textile materials 15 15

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 63.06 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods.
 -Tarpaulins, awnings and sunblinds:
 6306.12.00 --Of synthetic fibres 30 30
 6306.19.00 --Of other textile materials 30 30
 -Tents (including temporary canopies and similar articles):
 6306.22.00 --Of synthetic fibres 30 30
 6306.29.00 --Of other textile materials 30 30
 6306.30.00 -Sails 30 30
 6306.40.00 -Pneumatic mattresses 30 30
 6306.90.00 -Other 30 30
 63.07 Other made up articles, including dress patterns. Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 6307.10.00 -Floor cloths, dish-cloths, dusters and similar cleaning cloths 7.25 10
 6307.20.00 -Life-jackets and life-belts 7.25 10
 -Other:
 6307.90.10 Textile fabrics cut into triangular shape for covering umbrellas 6 10
 6307.90.20 Face masks 7.25 10
 6307.90.90 Other 7.25 10
 63.08 6308.00.00 2.- Sets Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
Provisional Tax Collection Act, 1955

7.25 15
 3.- Worn clothing and worn textile articles; rags

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 63.09 6309.00.00 Worn clothing and other worn articles. Rate applicable to corresponding new article shall apply Rate applicable to corresponding new article shall apply
 63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables. 6310.10.00 -Sorted 9 10
 6310.90.00 -Other 9 10

Chapter 12

Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

Section 64

Footwear, gaiters and similar articles; parts of such articles

Notes:

1. This Section does not cover:

(a) Disposable foot or shoe coverings of flimsy material (for example, paper, plastic sheeting) without applied soles. These products are classified according to their constituent material;

(b) Footwear of textile material (Section 11), without applied soles, to the upper parts of which the outer soles have not been affixed by adhesive, sewing, or other means;

(c) Worn footwear of heading 63.09;

(d) Articles of asbestos (heading 68.12);

(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or

(f) Toy footwear or ice skating boots with skates or rollers attached; shin-guards or similar protective sportswear (Section 95). 2. For the purposes of heading 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braids, laces, pompons or other trimmings (which are to be classified in their appropriate headings). Nor does it include buttons or other articles of heading 96.06. 3. For the purposes of this Section:

(a) The terms "rubber" and "plastic" include woven fabrics or other textile products with an external layer of rubber or plastic visible to the naked eye; for the purposes of this provision, no account shall be taken of any change of colour; and

(b) The term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14. 4. Subject to Note 3 of this Section:

(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, without account being taken of accessories or reinforcements such as ankle patches, edging, ornaments, buckles, tabs, eyelet stays or similar attachments;

(b) The material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, without account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note:
1.
Provisional Tax Collection Act, 1955

Subheading Note:
1. For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to:

(a) Footwear which is designed for sporting activities and has spikes, sprigs, stops, clips, bars or similar attachments or provision for such attachments;

(b) Ice skating boots, ski boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 64.01 Waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither assembled to the soles nor affixed by sewing, riveting, nailing, screwing, plugging or similar processes. 6401.10.00 -Footwear incorporating a protective metal toe-cap 40 40
 -Other footwear:
 6401.12.00 --Covering the ankle but not the knee 40 40
 6401.99.00 --Other 40 40
 64.02 Other footwear with outer soles and uppers of rubber or plastic.
 -Sports footwear:
 6402.12.00 --Ski-boots, cross-country ski footwear and snowboard boots 40 40
 6402.19.00 --Other 40 40
 6402.20.00 -Footwear with upper straps or thongs assembled to the sole by means of plugs 40 40
 -Other footwear:
 6402.91.00 --Covering the ankle 40 40
 6402.99.00 --Other 40 40
 64.03 Footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather.
 -Sports footwear:
 6403.12.00 --Ski boots, cross-country ski footwear and snowboard boots 40 40
 6403.19.00 --Other 40 40
 6403.20.00 -Footwear with outer soles of leather, and uppers consisting of leather straps across the instep and around the big toe 40 40
 6403.40.00 -Other footwear, incorporating a protective metal toe-cap 40 40
 -Other footwear with outer soles of leather:
 6403.51.00 --Covering the ankle 40 40
 6403.59.00 --Other 40 40
 -Other footwear:
 6403.91.00 --Covering the ankle 40 40
 6403.99.00 --Other 40 40
 64.04 Footwear with outer soles of rubber, plastic, leather or composition leather and uppers of textile materials.
 -Footwear with outer soles of rubber or plastic:
 --Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
 6404.11.10 Canvas shoes with uppers of cotton 20 20
 6404.11.90 With uppers of other textiles 40 40
 6404.19.00 --Other 40 40
 6404.20.00 -Footwear with outer soles of leather or composition leather 40 40
 64.05 Other footwear.
Provisional Tax Collection Act, 1955

6405.10.00 -With uppers of leather or composition leather 40 40
 -With uppers of textile materials:
 6405.20.10 Made of cotton fabric (cotton canvas shoes) 20 20
 Made of other fabrics:
 6405.20.91 Of felt 40 40
 6405.20.99 Other 40 40
 6405.90.00 -Other 40 40
 64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

text
Prepared feathers (feathers) and down (down) and articles made from feathers and down; artificial flowers; articles of human hair

Notes:

1. This Chapter does not cover:

(a) Straining cloth of human hair (Heading 59.11);

(b) Floral motifs of lace or embroidery or other textile fabrics (Chapter 11);

(c) Footwear (Part 64);

(d) Headgear and hair-nets (Part 65);

(e) Toys, sports requisites or festival articles (Part 95); or

(f) Feather dusters, powder-puffs or hair sieves (Part 96). 2. Not falling under Heading 67.01:

(a) Articles where feathers or down are used solely as filling or padding (e.g., bedding of Heading 14.04);

(b) Apparel or clothing accessories where feathers or down are used only as trimming or padding; or

(c) Artificial flowers, leaves or parts thereof or articles under Heading 67.02. 3. Not falling under Heading 67.02:

(a) Articles of glass (Part 70); or

(b) Artificial flowers, foliage or fruit of clay (pottery), stone, metal, wood or other materials, obtained in one piece by casting, hammering, carving, stamping or other processes, or made by assembling parts other than by joining, gluing, fitting together or similar methods. Heading Subheading Description of goods Import duty rate

 From SAARC From Other
 countries countries
 1 2 3 4 5
 67.01 6701.00.00 Bird skins or other parts with down or feathers, feathers, parts of feathers, down and articles made therefrom (excluding goods under Heading 05.05 and worked quills and scapes). 5 5
 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage and fruit. 6702.10.00 -Of plastics 7.25 20
 -Of other materials:
 6702.90.10 Of felt 7.25 20
 6702.90.90 Other 7.25 20
 67.03 6703.00.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials prepared for making wigs or the like.
Provisional Tax Collection Act, 1955

6702.10.00 -Of plastics 7.25 20
 -Of other materials:
 6702.90.10 Of felt 7.25 20
 6702.90.90 Other 7.25 20
 67.03 6703.00.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials prepared for making wigs or the like. 7.25 20
 67.04 Wigs, false beards, eyebrows, eyelashes, switches and the like, of human or animal hair or other textile materials; articles of human hair not elsewhere specified or included.
 -Of synthetic textile materials:
 6704.11.00 --Complete wigs 7.25 20
 6704.19.00 --Other 7.25 20
 6704.20.00 -Of human hair 7.25 20
 6704.90.00 -Of other materials 7.25 20

Chapter 13

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

Part 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes:

1. This Part does not cover:

(a) Goods of Part 25;

(b) Coated, impregnated or covered paper and paperboard of Heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminized or asphalted paper);

(c) Coated, impregnated or covered textile fabric of Part 56 or 59 (for example, fabric coated or covered with mica powder, bituminized or asphalted fabric);

(d) Articles of Part 71;

(e) Tools or parts of tools of Part 82;

(f) Lithographic stones of Heading 84.42;

(g) Electrical insulators (Heading 85.46) or fittings of insulating material of Heading 85.47;

(h) Dental burs (Heading 90.18);

(i) Articles of Part 91 (for example, clocks and clock cases);

(j) Articles of Part 94 (for example, furniture, lighting appliances and lighting fittings, prefabricated buildings);

(k) Articles of Part 95 (for example, toys, games and sports requisites);

(l) Articles of Heading 96.02 if made from materials specified in Note 2(b) of Part 96, or articles of Heading 96.06 (for example, buttons), Heading 96.09 (for example, slate pencils), Heading 96.10 (for example, drawing slates) or Heading 96.20 (monopods, bipods, tripods and similar articles); or

(m) Articles of Part 97 (for example, works of art). 2. In Heading 68.02, the expression "worked monumental or building stone" applies not only to the various stones mentioned in Heading 25.15 or 25.16 but also to all other natural stones (such as quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 68.01 6801.00.00 Setts, curbstones and flagstones. 6 10
 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of Heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings, powder and dust of natural stone (including slate).
Provisional Tax Collection Act, 1955

6 10
 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of Heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings, powder and dust of natural stone (including slate). 6802.10.00 -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square of side less than 7 cm; artificially coloured granules, chippings, powder and dust. 30 30

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 -Other monumental or building stone and articles thereof, merely cut or sawn, with a flat or even surface:
 6802.21.00 --Marble, travertine and alabaster 30 30
 6802.23.00 --Granite 30 30
 6802.29.00 --Other stone 30 30
 -Other:
 6802.91.00 --Marble, travertine and alabaster 30 30
 6802.92.00 --Other calcareous stone 30 30
 6802.93.00 --Granite 30 30
 6802.99.00 --Other stone 30 30
 68.03 6803.00.00 Worked slate and articles of slate or of agglomerated slate. 6 10
 68.04 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 6804.10.00 -Millstones and grindstones for milling, grinding or pulping 6 10
 -Other millstones, grindstones, grinding wheels and the like:
 6804.21.00 --Of agglomerated synthetic or natural diamond 6 10
 6804.22.00 --Of other agglomerated abrasives or of ceramics 6 10
 6804.23.00 --Of natural stone 6 10
 6804.30.00 -Hand sharpening or polishing stones 6 10
 68.05 Natural or artificial abrasive powder or grain, on a base of textile material, paper, paperboard or other materials, whether or not cut or sewn or otherwise made up. 6805.10.00 -On a base of woven textile fabric only 7.25 15
 6805.20.00 -On a base of paper or paperboard only 7.25 15
 6805.30.00 -On a base of other materials 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
 68.06 Slag-wool, rock-wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of Heading 68.11 or 68.12 or of Part 69.
Provisional Tax Collection Act, 1955

6806.10.00 -Slag-wool, rock-wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls 6 10
 6806.20.00 -Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) 6 10
 6806.90.00 -Other 6 10
 68.07 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). 6807.10.00 -In rolls 7.25 15
 6807.90.00 -Other 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
 68.08 Panels, boards, tiles, blocks and similar articles of vegetable fibre, straw, wood shavings, chips, particles, sawdust or other waste, agglomerated with cement, plaster or other mineral binders. 6808.00.10 Boards of various thicknesses made by mixing wood dust, cement and various binding chemicals 6 20
 6808.00.90 Other 7.25 20
 68.09 Articles of plaster or of compositions based on plaster.
 -Boards, sheets, panels, tiles and similar articles, not ornamented:
 6809.11.00 --Faced or reinforced with paper or paperboard only 7.25 20
 6809.19.00 --Other 7.25 20
 6809.90.00 -Other articles 7.25 20
 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
 -Tiles, flagstones, bricks and similar articles:
 --Building blocks and bricks:

 Heading Subheading Description of goods Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 6810.11.10 Autoclaved aerated concrete blocks (A.A.C. blocks) 7.25 20
 6810.11.90 Other 7.25 20
 --Other:
 6810.19.10 Unfired modified clay material (M.C.M.) travertine 7.25 30
 6810.19.90 Other 7.25 15
 -Other articles:
 6810.91.00 --Prefabricated structural components for building or civil engineering 7.25 15
 6810.99.00 --Other 7.25 15
 68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like. 6811.40.00 -Containing asbestos 7.25 15
 -Not containing asbestos:
 6811.81.00 --Corrugated sheets 7.25 15
 6811.82.00 --Other sheets, panels, tiles and similar articles 7.25 15
 6811.89.00 --Other articles 7.25 15

 Heading Subheading Description of goods Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of Heading 68.11 or 68.13.
Provisional Tax Collection Act, 1955

6812.80.00 -Of crocidolite 7.25 15
 -Other:
 6812.91.00 --Clothing, clothing accessories, footwear and headgear 7.25 15
 6812.99.00 --Other 7.25 15
 68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, clutches or the like, with a basis of asbestos, other mineral substances or cellulose, whether or not combined with textile or other materials.
 -Containing asbestos
 6813.20.10 Brake linings and pads 7.25 15
 6813.20.90 Other 7.25 15

 Heading Subheading Description of goods Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 -Not containing asbestos:
 6813.81.00 --Brake linings and pads 7.25 15
 6813.89.00 --Other 7.25 15
 68.14 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. 6814.10.00 -Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support 7.25 15
 6814.90.00 -Other 7.25 15
 68.15 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
 -Carbon fibres; articles of carbon fibres for non-electrical purposes; other articles of graphite or other carbon for non-electrical purposes:
 6815.11.00 --Carbon fibres 7.25 15
 6815.12.00 --Fabrics of carbon fibres 7.25 15
 6815.13.00 --Other articles of carbon fibres 7.25 15
 6815.19.00 --Other 7.25 15

 Heading Subheading Description of goods Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 6815.20.00 -Articles of peat 7.25 15
 -Other articles:
 6815.91.00 --Containing magnesite, magnesia in the form of periclase, dolomite including dolomite in the form of dolime, or chromite 7.25 15
 6815.99.00 --Other 7.25 15

Part 69

Ceramic products

Notes:

1. This Part applies only to ceramic products which have been fired after shaping:

(a) Headings 69.04 to 69.14 apply only to articles other than those classifiable in Headings 69.01 to 69.03;

(b) Articles heated at a temperature lower than 800°C for the purpose of hardening resins, accelerating hydration reactions, or removing water or other volatile constituents are not considered as having been fired. Such articles are not covered in Part 69; and

(c) Ceramic articles are made by firing inorganic, non-metallic substances which have been prepared and shaped, generally at room temperature. Raw materials include, among others, clays, siliceous substances including fused silica, high melting point substances such as oxides, carbides, nitrides, graphite or other carbon, and, in some cases, binders such as refractory clays or phosphates. 2.
Provisional Tax Collection Act, 1955

Raw materials include, among others, clays, siliceous substances including fused silica, high melting point substances such as oxides, carbides, nitrides, graphite or other carbon, and, in some cases, binders such as refractory clays or phosphates. 2. This Part does not cover:

(a) Products of Heading 28.44;

(b) Articles of Heading 68.04;

(c) Articles of Part 71 (for example, imitation jewellery);

(d) Cermets of Heading 81.13;

(e) Articles of Part 82;

(f) Electrical insulators (Heading 85.46) or fittings of insulating material (Heading 85.47);

(g) Artificial teeth (Heading 90.21);

(h) Articles of Part 91 (for example, clocks or clock cases);

(i) Articles of Part 14 (for example, furniture, lighting appliances and lighting fittings, prefabricated buildings);

(j) Articles of Part 15 (for example, toys, games and sports requisites);

(k) Articles of Heading 16.06 (e.g., buttons) or Heading 16.14 (e.g., smoking pipes); or

(l) Articles of Part 17 (e.g., works of art). Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 69.01 6901.00.00 1.- Bricks, blocks, tiles and other ceramic articles of siliceous fossil meals or of similar siliceous earths, and refractory articles. 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 69.02 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. 6902.10.00 -Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 6 10
 6902.20.00 -Containing by weight more than 50% of alumina (Al2O3), silica (SiO2) or a mixture or compound of these products 6 10
 6902.90.00 -Other 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 69.03 Other refractory ceramic articles (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and slide gates), other than those of siliceous fossil meals or of similar siliceous earths. 6903.10.00 -Containing by weight more than 50% of free carbon 6 10
 6903.20.00 -Containing by weight more than 50% of alumina (Al2O3) or a mixture or compound of alumina and silica (SiO2) 6 10
 6903.90.00 -Other 6 10
 69.04 2.- Other clay products Ceramic building bricks, flooring blocks, support or filler tiles and the like. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 6904.10.00 -Building bricks 10 10
 6904.90.00 -Other 30 30
 69.05 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.
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
 6904.10.00 -Building bricks 10 10
 6904.90.00 -Other 30 30
 69.05 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6905.10.00 -Roofing tiles 7.25 15
 6905.90.00 -Other 6 10
 69.06 6906.00.00 Ceramic pipes, conduits, guttering and pipe fittings. 6 10
 69.07 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics.
 -Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other countries
 1 2 3 4 5
 6907.21.00 --With a water absorption coefficient by weight not exceeding 0.5% 40 40
 6907.22.00 --With a water absorption coefficient by weight exceeding 0.5% but not exceeding 10% 40 40
 6907.23.00 --With a water absorption coefficient by weight exceeding 10% 40 40
 6907.30.00 -Mosaic cubes and the like, other than those of subheading 6907.40 40 40
 6907.40.00 -Finishing ceramics 40 40
 [69.08]
 69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.
 -Ceramic wares for laboratory, chemical or other technical uses

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries From Other countries
 6909.11.00 --Of porcelain or china 7.25 15
 6909.12.00 --Articles having a hardness equivalent to 9 or more on the Mohs scale 7.25 15
 6909.19.00 --Other 7.25 15
 69.10 6909.90.00 -Other 7.25 15
 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. 6910.10.00 -Of porcelain or china 15 15
 69.11 6910.90.00 -Other 15 15
 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 6911.10.00 -Tableware and kitchenware 20 20
 6911.90.00 -Other 20 20

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries From Other countries
 69.12 6912.00.00 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. 7.25 20
 69.13 Statuettes and other ornamental ceramic articles. 6913.10.00 -Of porcelain or china 15 15
 69.14 6913.90.00 -Other 15 15
 Other ceramic articles. 6914.10.00 -Of porcelain or china 7.25 15
 6914.90.00 -Other 7.25 15

Part 70
Glass and glassware

Notes:
1.
Provisional Tax Collection Act, 1955

7.25 20
 69.13 Statuettes and other ornamental ceramic articles. 6913.10.00 -Of porcelain or china 15 15
 69.14 6913.90.00 -Other 15 15
 Other ceramic articles. 6914.10.00 -Of porcelain or china 7.25 15
 6914.90.00 -Other 7.25 15

Part 70
Glass and glassware

Notes:
1. This Part does not cover:
(a) Goods of Heading 32.07 (for example, enamels and glazes, other glass in the form of powder, granules or flakes);
(b) Articles of Part 71 (e.g., imitation jewellery);
(c) Optical fibre cables of Heading 85.44, electrical insulators (Heading 85.46) or fittings of insulating material (Heading 85.47);
(d) Framed windscreens, rear windows and other windows for vehicles of Parts 86 to 88;
(e) Framed or unframed windscreens, rear windows and other windows incorporating heating devices or other electrical or electronic appliances, for vehicles of Parts 86 to 88;
(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Part 90;
(g) Luminaries or lighting fittings of Heading 94.05, illuminated signs, illuminated nameplates and the like with a permanently fixed light source, and parts thereof;
(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Part 95 (excluding glass eyes without mechanisms for dolls or for other articles of Part 95); or
(i) Buttons of Part 96, fitted vacuum flasks, scent sprays or the like, or other articles of Part 96. 2. For the purposes of Headings 70.03, 70.04 and 70.05:
(a) Glass shall not be deemed to be "worked" by reason of any process carried out before annealing;
(b) Cutting a glass sheet to size shall not affect its classification;
(c) The expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or chemical compound (e.g., metal oxide) which, for example, absorbs infrared light or enhances the reflective properties of the glass while still retaining a degree of transparency or translucency; or prevents light from reflecting on the surface of the glass. 3. The products referred to in Heading 70.06 are classified in that heading whether or not they have the character of any specific article. 4. For the purposes of Heading 70.19, the expression "glass wool" means:
(a) Mineral wool with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wool with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight. Mineral wool not falling within the above description falls in Heading 68.06. 5. Throughout this Schedule, the expression "glass" includes fused quartz and other fused silica.
Provisional Tax Collection Act, 1955

Mineral wool not falling within the above description falls in Heading 68.06. 5. Throughout this Schedule, the expression "glass" includes fused quartz and other fused silica. Subheading Note:
For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression "lead crystal" means glass having a minimum lead monoxide (PbO) content by weight of 24%. Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries From Other countries
 70.01 7001.00.00 Cullet and other waste and scrap of glass; glass in the mass, excluding glass of Heading 85.49, other than cathode ray tubes or other activated glass. 6 10
 70.02 Glass in balls (other than microspheres of Heading 70.18), rods or tubes, unworked. 7002.10.00 -Balls 6 10
 7002.20.00 -Rods 6 10
 -Tubes:
 7002.31.00 --Of fused quartz or other fused silica 6 10
 7002.32.00 --Of other glass having a linear coefficient of expansion not exceeding 5 x 10−6 per Kelvin within a temperature range of 0°C to 300°C 6 10
 7002.39.00 --Other 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
 70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7003.12.00 -Non-wired sheets: --Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer 30 30
 7003.19.00 --Other 30 30
 7003.20.00 -Wired sheets 30 30
 7003.30.00 -Profiles 30 30
 70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, 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
 7004.20.00 -Glass coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer 30 30
 7004.90.00 -Other glass 30 30
 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
Provisional Tax Collection Act, 1955

7005.10.00 -Non-wired glass, having an absorbent, reflecting or non-reflecting layer 30 30
 -Other non-wired glass:
 7005.21.00 --Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground 30 30
 7005.29.00 --Other 30 30
 7005.30.00 -Wired glass 30 30

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From Other

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 7017.20.00 - Other glass having a linear coefficient of expansion not exceeding 5x10^-6 per Kelvin within a temperature range of 0°C to 300°C 5 5
 7017.90.00 - Other 5 5
 70.18 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornamental articles of lamp-worked glass other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.
 - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares:
 7018.10.10 Bangles, tika, tikuli Exempted Exempted
 7018.10.20 Beads 9.5 15
 7018.10.90 Other 9.5 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 7018.20.00 - Glass microspheres not exceeding 1 mm in diameter 9.5 15
 - Other:
 7018.90.10 Glass statuettes and ornamental articles 9.5 20
 7018.90.90 Other 9.5 20
 70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics).
 - Slivers, rovings, yarn and chopped strands, and mats thereof:
 7019.11.00 -- Chopped strands, of a length of not more than 50 mm 5 10
 7019.12.00 -- Rovings 5 10
 7019.13.00 -- Other yarn, slivers 5 10
 7019.14.00 -- Mechanically bonded mats 6 10
 7019.15.00 -- Chemically bonded mats 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 7019.19.00 -- Other 6 10
 - Mechanically bonded fabrics:
 7019.61.00 -- Closed woven fabrics of rovings 6 10
 7019.62.00 -- Other closed woven fabrics of rovings 6 10
 7019.63.00 -- Woven fabrics of yarn, plain weave, closed, uncoated or not laminated 6 10
 7019.64.00 -- Woven fabrics of yarn, plain weave, closed, coated or laminated 6 10
 7019.65.00 -- Open woven fabrics of a width not exceeding 30 cm 6 10
 7019.66.00 -- Open woven fabrics of a width exceeding 30 cm 6 10
 7019.69.00 -- Other 6 10
 - Chemically bonded fabrics:
 7019.71.00 -- Veils (thin sheets) 6 10
 7019.72.00 -- Other closed fabrics 6 10
 7019.73.00 -- Other open fabrics 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 7019.80.00 - Glass wool and articles of glass wool 6 10
 7019.90.00 - Other 6 10
 70.20 7020.00.00 Other articles of glass.
Provisional Tax Collection Act, 1955

20 20

Chapter 14

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins

Section 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins

Notes:

1. Subject to Note 1(a) of Chapter 6 and except as provided below, all articles consisting wholly or partly:
 (a) of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
 (b) of precious metal or of metal clad with precious metal,
 are to be classified in this section. 2. (a) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles.The part of the note underlined above indicates an optional phrase.
 (b) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). 3. This section does not cover:
 (a) Amalgams of precious metal or colloidal precious metals (heading 28.43);
 (b) Sterile surgical suture materials, dental fillings or other goods of Section 30;
 (c) Goods of Section 32 (for example, lustres);
 (d) Supported catalysts (heading 38.15);
 (e) Articles of heading 42.02 or 42.03 referred to in Note 3(b) of Section 42;
 (f) Articles of heading 43.03 or 43.04;
 (g) Goods of Section 11 (textiles and textile articles);
 (h) Footwear, headgear or other articles of Section 64 or 65;
 (i) Umbrellas, walking sticks or other articles of Section 66;
 (j) Abrasive goods of heading 68.04 or 68.05 or Section 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Section 82 with working parts of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section 16. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this section, except unmounted sapphires and diamonds for styli (heading 59.22);
 (k) Articles of Section 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
 (l) Arms and parts thereof (Section 93);
 (m) Articles covered by Note 2 of Section 95;
 (n) Articles classified in Section 96 by virtue of Note 4 of that Section; or
 (o) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.
Provisional Tax Collection Act, 1955

4. (a) The expression "precious metal" means silver, gold and platinum.
 (b) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
 (c) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2(b) of Section 96. 5. For the purposes of this section, any alloy (including a sintered mixture and an intermetallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
 (a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
 (b) An alloy containing 2% or more, by weight, of gold but less than 2%, by weight, of platinum is to be treated as an alloy of gold;
 (c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. 6. Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes, where applicable, an alloy of precious metal or of that particular precious metal treated as such in accordance with the rules in Note 5 above, but does not include metal clad with precious metal or base metal or non-metal plated with precious metal. 7. Throughout this Schedule, the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. 8. Subject to Note 1(a) of Chapter 6, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of this Schedule. 9. For the purposes of heading 71.13, the expression "articles of jewellery" means:
 (a) Any small object of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
 (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette or cigar cases, snuff boxes, pill or rouge boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother of pearl, ivory, natural or reconstructed amber, jet or coral. 10.
Provisional Tax Collection Act, 1955

These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother of pearl, ivory, natural or reconstructed amber, jet or coral. 10. For the purposes of heading 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and articles of household, office or religious use. 11. For the purposes of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like of heading 96.15, or hair-pins). It does not include articles incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as minor constituents) precious metal or metal clad with precious metal. Subheading Notes:

1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm. 2. Notwithstanding the provisions of Note 4(b) of this Section, for the purposes of subheadings 7110.11 and 7110.19, the term "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium. 3. For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 71.01 1.- Pearls and precious or semi-precious stones; unworked or worked, not strung, mounted or set; temporarily strung for convenience of transport, natural or cultured pearls. 7101.10.00 - Natural pearls 1 1
 - Cultured pearls:
 7101.21.00 -- Unworked 1 1
 7101.22.00 -- Worked 1 1

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 71.02 Diamonds, whether or not worked, but not mounted or set. 7102.10.00 - Unsorted 1 1
 - Industrial:
 7102.21.00 -- Unworked or simply sawn, cleaved or bruted 1 1
 7102.29.00 -- Other 1 1
 - Non-industrial
 7102.31.00 -- Unworked or simply sawn, cleaved or bruted 1 1
 7102.39.00 -- Other 1 1
 71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.
Provisional Tax Collection Act, 1955

7103.10.00 - Unworked or simply sawn or roughly shaped 1 1
 - Otherwise worked
 7103.91.00 -- Rubies, sapphires and emeralds 1 1
 7103.99.00 -- Other 1 1

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. 7104.10.00 - Piezo-electric quartz 1 1
 - Other, unworked or simply sawn or roughly shaped:
 7104.21.00 -- Diamonds 1 1
 7104.29.00 -- Other 10 10
 - Other:
 7104.91.00 -- Diamonds 1 1
 7104.99.00 -- Other 10 10
 71.05 Dust and powder of natural or synthetic precious or semi-precious stones. 7105.10.00 - Of diamonds 6 10
 7105.90.00 - Other 6 10
 2.- Precious metals and metals clad with precious metal

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. 7106.10.00 - Powder Amended by the notice published in Nepal Gazette dated 2081.08.06.10 Amended by the notice published in Nepal Gazette dated 2081.08.06.10
 - Other:
 7106.91.00 -- Unwrought Amended by the notice published in Nepal Gazette dated 2081.08.06.10 Amended by the notice published in Nepal Gazette dated 2081.08.06.10
 7106.92.00 -- Semi-manufactured Amended by the notice published in Nepal Gazette dated 2081.08.06.10 Amended by the notice published in Nepal Gazette dated 2081.08.06.10
 71.07 7107.00.00 Base metals clad with silver, not further worked than semi-manufactured. 6 10
 71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.
 - Non-monetary:
 7108.11.00 -- Powder Amended by the notice published in Nepal Gazette dated 2081.08.06.10 Amended by the notice published in Nepal Gazette dated 2081.08.06.10
 7108.12.00 -- Other unwrought forms Amended by the notice published in Nepal Gazette dated 2081.08.06.10 Amended by the notice published in Nepal Gazette dated 2081.08.06.10
 7108.13.00 -- Other semi-manufactured forms Amended by the notice published in Nepal Gazette dated 2081.08.06.10 Amended by the notice published in Nepal Gazette dated 2081.08.06.10
 7108.20.00 - Monetary 10 10
 71.09 7109.00.00 Base metals or silver, clad with gold, not further worked than semi-manufactured.