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

8503.00.10 Of wind-powered machines 5 5
 8503.00.90 Other 5 5
 85.04 Electrical transformers, static converters (for example, rectifiers), and inductors. 8504.10.00 - Ballasts for discharge lamps or tubes 15 15
 - Liquid dielectric transformers:
 8504.21.00 -- Having a power handling capacity not exceeding 650 kVA 15 15
 8504.22.00 -- Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA 15 15
 8504.23.00 -- Having a power handling capacity exceeding 10,000 kVA 15 15
 - Other transformers:
 8504.31.00 -- Having a power handling capacity not exceeding 1 kVA 15 15
 8504.32.00 -- Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA 15 15
 8504.33.00 -- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA 15 15
 8504.34.00 -- Having a power handling capacity exceeding 500 kVA 15 15
 - Static converters:
 8504.40.10 AC and DC flat chargers for charging electric vehicles 10 10
 8504.40.20 Mobile phone chargers 15 15
 8504.40.90 Other 15 15
 8504.50.00 - Other inductors 15 15
 8504.90.00 - Parts 5 5
 85.05 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electro-magnetic or permanent magnet chucks, clamps, and similar holding devices; electro-magnetic couplings, clutches, and brakes; electro-magnetic lifting heads.
 - Permanent magnets and articles intended to become permanent magnets after magnetization:
 8505.11.00 -- Of metal 6 10
 8505.19.00 -- Other 6 10
 8505.20.00 - Electro-magnetic couplings, clutches, and brakes 6 10
 8505.90.00 - Other, including parts 6 10
 85.06 Primary cells and primary batteries. 8506.10.00 - Manganese dioxide 30 30
 8506.30.00 - Mercuric oxide 30 30
 8506.40.00 - Silver oxide 30 30
 8506.50.00 - Lithium 30 30
 8506.60.00 - Air-zinc 30 30
 8506.80.00 - Other primary cells and primary batteries 30 30
 8506.90.00 - Parts 15 15
 85.07 Electric accumulators, including separators thereof, whether or not rectangular (including square). 8507.10.00 - Lead-acid, of a kind used for starting piston engines 15 15
 8507.20.00 - Other lead-acid accumulators 15 15
 8507.30.00 - Nickel-cadmium 20 20
 8507.50.00 - Nickel-metal hydride 20 20
 8507.60.00 - Lithium-ion 20 20
 - Other accumulators:
 8507.80.10 Power banks (battery packs) 15 15
 8507.80.90 Other 15 15
 8507.90.00 - Parts 10 10
 85.08 Vacuum cleaners.
 - Self-contained electric motor-powered:
 8508.11.00 -- Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 L 7.25 15
 8508.19.00 -- Other 7.25 15
 8508.60.00 - Other vacuum cleaners 7.25 15
 8508.70.00 - Parts 7.25 15
 85.09 Electro-mechanical domestic appliances with self-contained electric motor, other than vacuum cleaners of heading 85.08.
Provisional Tax Collection Act, 1955

8509.40.00 - Food grinders and mixers; fruit or vegetable juice extractors 7.25 10
 8509.80.00 - Other appliances 7.25 10
 8509.90.00 - Parts 7.25 10
 85.10 Shavers, hair clippers, and hair-removing appliances with self-contained electric motor. 8510.10.00 - Shavers 15 15
 8510.20.00 - Hair clippers 15 15
 8510.30.00 - Hair-removing appliances 15 15
 8510.90.00 - Parts 15 15
 85.11 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs, and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. 8511.10.00 - Sparking plugs 7.25 15
 8511.20.00 - Ignition magnetos; magneto-dynamos; magnetic flywheels 7.25 15
 8511.30.00 - Distributors; ignition coils 7.25 15
 8511.40.00 - Starter motors and dual-purpose starter-generators 7.25 15
 8511.50.00 - Other generators 7.25 15
 8511.80.00 - Other equipment 7.25 15
 8511.90.00 - Parts 7.25 15
 85.12 Electrical lighting or signaling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters, and demisters of a kind used for cycles or motor vehicles. 8512.10.00 - Lighting or visual signaling equipment of a kind used on cycles 7.25 15
 8512.20.00 - Other lighting or visual signaling equipment 7.25 15
 8512.30.00 - Sound signaling equipment 7.25 15
 8512.40.00 - Windscreen wipers, defrosters, and demisters 7.25 15
 8512.90.00 - Parts 7.25 15
 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.
Provisional Tax Collection Act, 1955

8513.10.00 - Lamps 7.25 10
 8513.90.00 - Parts 6 10
 85.14 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
 - Resistance heated furnaces and ovens:
 8514.11.00 -- Hot isostatic presses Exempt Exempt
 8514.19.00 -- Other Exempt Exempt
 8514.20.00 - Furnaces and ovens functioning by induction or dielectric loss Exempt Exempt
 - Other furnaces and ovens:
 8514.31.00 -- Electron beam furnaces Exempt Exempt
 8514.32.00 -- Plasma and vacuum arc furnaces Exempt Exempt
 -- Other:
 8514.39.10 Cremation machines Exempt Exempt
 8514.39.90 Other Exempt Exempt
 8514.40.00 - Other equipment for the heat treatment of materials by induction or dielectric loss 7.25 10
 8514.90.00 - Parts Exempt Exempt
 85.15 Machines and apparatus for soldering, brazing, or welding, whether or not capable of cutting, by electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse, or plasma arc methods; electric machines and apparatus for hot spraying of metals or cermets.
 - Machines and apparatus for brazing or soldering:
 8515.11.00 -- Soldering irons and guns 5 5
 8515.19.00 -- Other 5 5
 - Machines and apparatus for resistance welding of metal:
 8515.21.00 -- Fully or partly automatic 5 5
 8515.29.00 -- Other 5 5
 - Machines and apparatus for arc (including plasma arc) welding of metal:
 8515.31.00 -- Fully or partly automatic 5 5
 8515.39.00 -- Other 5 5
 8515.80.00 - Other machines and apparatus 5 5
 8515.90.00 - Parts 5 5
 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating and soil heating apparatus; electro-thermal hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermal domestic appliances; electric heating resistors, other than those of heading 85.14.
Provisional Tax Collection Act, 1955

8516.10.00 - Electric instantaneous or storage water heaters and immersion heaters 7.25 10
 - Electric space heating and soil heating apparatus:
 8516.21.00 -- Storage heating radiators 7.25 10
 8516.29.00 -- Other 7.25 10
 - Electro-thermal hair-dressing apparatus and hand dryers:
 8516.31.00 -- Hair dryers 7.25 10
 8516.32.00 -- Other hair-dressing apparatus 7.25 10
 8516.33.00 -- Hand dryers 7.25 10
 8516.40.00 - Electric smoothing irons 7.25 10
 8516.50.00 - Microwave ovens 7.25 10
 - Other ovens; cookers, cooking plates, boiling rings, grills, and roasters:
 Electric stoves:
 8516.60.11 Induction stoves 1 1
 8516.60.12 Infrared stoves 1 1
 8516.60.19 Other 5 5
 8516.60.20 Rice cookers 7.25 10
 8516.60.30 Kettles, jugs, and similar water heating vessels 7.25 10
 8516.60.90 Other 7.25 10
 - Other electro-thermal appliances:
 8516.71.00 -- Coffee or tea makers 7.25 10
 8516.72.00 -- Toasters 7.25 10
 -- Other:
 8516.79.10 Insect-killing taps 7.25 10
 8516.79.20 Electric hot bags 7.25 10
 8516.79.90 Other 7.25 10
 8516.80.00 - Electric heating resistors 7.25 10
 8516.90.00 - Parts 5 5
 85.17 Telephone sets, including smartphones and other telephones for cellular networks or other wireless networks; other apparatus for the transmission or reception of voice, images, or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27, or 85.28.
 - Telephone sets, including smartphones and other telephones for cellular networks or other wireless networks:
 8517.11.00 -- Line telephone sets with cordless handsets Exempt Exempt
 8517.13.00 -- Smartphones Exempt Exempt
 8517.14.00 -- Other telephones for cellular networks or other wireless networks Exempt Exempt
 8517.18.00 -- Other Exempt Exempt
 - Other apparatus for the transmission or reception of voice, images, or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):
 8517.61.00 -- Base stations Exempt Exempt
 -- Machines for the reception, conversion, and transmission or regeneration of voice, images, or other data, including switching and routing apparatus:
 8517.62.10 Smart watches Exempt Exempt
 8517.62.20 Networking switches Exempt Exempt
 8517.62.30 Routers Exempt Exempt
 8517.62.90 Other Exempt Exempt
 8517.69.00 -- Other Exempt Exempt
 - Parts:
 8517.71.00 -- Aerials and aerial reflectors of all kinds; parts suitable for use therewith Exempt Exempt
 8517.79.00 -- Other Exempt Exempt
 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
Provisional Tax Collection Act, 1955

8518.10.00 - Microphones and stands therefor Exempt Exempt
 - Loudspeakers, whether or not mounted in their enclosures:
 8518.21.00 -- Single loudspeakers mounted in their enclosures 5 5
 8518.22.00 -- Multiple loudspeakers in the same enclosure 5 5
 8518.29.00 -- Other Exempt Exempt
 8518.30.00 - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers 5 5
 8518.40.00 - Audio-frequency electric amplifiers 5 5
 8518.50.00 - Electric sound amplifier sets 5 5
 8518.90.00 - Parts 5 5
 85.19 Sound recording or reproducing apparatus. 8519.20.00 - Apparatus operated by coins, banknotes, bank cards, tokens, or other means of payment 7.25 10
 8519.30.00 - Turntables (record-decks) 7.25 10
 - Other apparatus:
 8519.81.00 -- Using magnetic, optical, or semiconductor media 7.25 10
 8519.89.00 -- Other 7.25 10
 85.20
 85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner. 8521.10.00 - Magnetic tape-type 10 10
 8521.90.00 - Other 10 10
 85.22 Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21. 8522.10.00 - Pick-up cartridges 6 10
 - Other:
 8522.90.10 Sound recording and transmitting 6 10
 8522.90.20 Video sets (decks) 10 10
 8522.90.90 Other 6 10
 85.23 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Part 37.
 - Magnetic media:
 8523.21.00 -- Cards incorporating a magnetic stripe 5 5
 8523.29.00 -- Other Exempt Exempt
 - Optical media:
 8523.41.00 -- Unrecorded Exempt Exempt
 8523.49.10 -- Other: Containing software Exempt Exempt
 8523.49.90 Other Exempt Exempt
 8523.51.00 - Semiconductor media: -- Solid-state non-volatile storage devices Exempt Exempt
 -- "Smart cards":
 8523.52.10 SIM cards Exempt Exempt
 8523.52.20 Memory cards Exempt Exempt
 8523.52.90 Other Exempt Exempt
 8523.59.00 -- Other Exempt Exempt
 8523.80.00 - Other Exempt Exempt
 85.24 Flat panel display modules, whether or not incorporating touch-sensitive screens.
 - Not incorporating driver or control circuits:
 8524.11.00 -- Of liquid crystals 15 15
 8524.12.00 -- Of organic light-emitting diodes (OLED) 15 15
 8524.19.00 -- Other 15 15
 - Other:
 8524.91.00 -- Of liquid crystals 15 15
 8524.92.00 -- Of organic light-emitting diodes (OLED) 15 15
 8524.99.00 -- Other 15 15
 85.25 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras, and video camera recorders.
Provisional Tax Collection Act, 1955

8525.50.00 - Transmission apparatus 5 5
 8525.60.00 - Transmission apparatus incorporating reception apparatus Exempt Exempt

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Television cameras, digital cameras and video camera recorders:
 --High-speed goods as specified in Subheading Note 1 of this Chapter:
 8525.81.00 Television cameras Free Free
 8525.82.00 Digital cameras Free Free
 8525.83.00 Video camera recorders Free Free
 --Other, radiation-hardened or radiation-tolerant goods as specified in Subheading Note 2 of this Chapter:
 8525.82.10 Television cameras Free Free
 8525.82.20 Digital cameras Free Free
 8525.82.30 Video camera recorders Free Free
 --Other, night vision goods as specified in Subheading Note 3 of this Chapter:
 8525.83.10 Television cameras Free Free

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8525.83.20 Digital cameras Free Free
 8525.83.30 Video camera recorders Free Free
 --Other:
 8525.89.10 Television cameras Free Free
 8525.89.20 Digital cameras Free Free
 8525.89.30 Video camera recorders Free Free
 85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. 8526.10.00 -Radar apparatus 5 5
 -Other:
 8526.91.00 --Radio navigational aid apparatus 7.25 15
 8526.92.00 --Radio remote control apparatus 7.25 15
 85.27 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
Provisional Tax Collection Act, 1955

8526.10.00 -Radar apparatus 5 5
 -Other:
 8526.91.00 --Radio navigational aid apparatus 7.25 15
 8526.92.00 --Radio remote control apparatus 7.25 15
 85.27 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Radio-broadcast receivers capable of operating without an external source of power:
 8527.12.00 --Pocket-size radio cassette-players 7.25 10
 8527.13.00 --Other apparatus combined with sound recording or reproducing apparatus 7.25 10
 8527.19.00 --Other 7.25 10
 -Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:
 8527.21.00 --Combined with sound recording or reproducing apparatus 7.25 10
 8527.29.00 --Other 7.25 10
 -Other:
 8527.91.00 --Combined with sound recording or reproducing apparatus 7.25 10
 8527.92.00 --Not combined with sound recording or reproducing apparatus but combined with a clock 7.25 10
 8527.99.00 --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
 85.28 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
 -Cathode-ray tube monitors:
 8528.42.00 --Of a kind solely or principally used in an automatic data processing system of heading 84.71 Free Free
 8528.49.00 --Other 30 30
 -Other monitors:
 --Of a kind solely or principally used in an automatic data processing system of heading 84.71:
 8528.52.10 With a diagonal length of 23 inches or less 5 5
 8528.52.90 With a diagonal length exceeding 23 inches 20 20
 8528.59.00 --Other 30 30
 -Projectors:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8528.62.00 --Of a kind solely or principally used in an automatic data processing system of heading 84.71 Free Free
 8528.69.00 --Other 10 10
 -Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
 8528.71.00 --Not designed to incorporate a video display or screen 15 15
 --Other, colour:
 Unassembled:
 8528.72.11 Up to 48 inches 15 15
 8528.72.19 Other 20 20
 Other:
 8528.72.91 Up to 48 inches 20 20
 8528.72.99 Other 30 30
 8528.73.00 --Other, monochrome 15 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 85.29 Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28.
Provisional Tax Collection Act, 1955

8529.10.00 -Aerials and aerial reflectors of all kinds; parts suitable for use therewith 6 10
 -Other:
 8529.90.10 Of television receivers Free Free
 8529.90.90 Other (including parts of radio receivers) 5 5
 85.30 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). 8530.10.00 -Equipment for railways or tramways 7.25 15
 8530.80.00 -Other equipment 7.25 15
 8530.90.00 -Parts 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
 85.31 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. 8531.10.00 -Burglar or fire alarms and similar apparatus 7.25 10
 8531.20.00 -Indicator panels incorporating liquid crystal devices (LCDs) or light-emitting diodes (LEDs) Free Free
 8531.80.00 -Other apparatus 7.25 10
 8531.90.00 -Parts Free Free
 85.32 Electrical capacitors, fixed, variable or adjustable (pre-set). 8532.10.00 -Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) Free Free
 --Other fixed capacitors:
 8532.21.00 --Tantalum Free Free

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8532.22.00 --Aluminium electrolytic Free Free
 8532.23.00 --Ceramic dielectric, single layer Free Free
 8532.24.00 --Ceramic dielectric, multilayer Free Free
 8532.25.00 --Dielectric of paper or plastics Free Free
 8532.29.00 --Other Free Free
 8532.30.00 -Variable or adjustable (pre-set) capacitors Free Free
 8532.90.00 -Parts Free Free
 85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533.10.00 -Fixed carbon resistors, composition or film types Free Free
 -Other fixed resistors:
 8533.21.00 --For a power handling capacity not exceeding 20 W Free Free
 8533.29.00 --Other Free Free

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Wirewound variable resistors, including rheostats and potentiometers:
 8533.31.00 --For a power handling capacity not exceeding 20 W Free Free
 8533.39.00 --Other Free Free
 8533.40.00 -Other variable resistors, including rheostats and potentiometers Free Free
 8533.90.00 -Parts Free Free
 85.34 8534.00.00 Printed circuits. Free Free
 85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts.
Provisional Tax Collection Act, 1955

Free Free
 85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts. 8535.10.00 -Fuses 7.25 15
 -Automatic circuit breakers:
 8535.21.00 --For a voltage of less than 72.5 kV 7.25 15
 8535.29.00 --Other 7.25 15
 8535.30.00 -Isolating switches and make-and-break switches 7.25 15
 8535.40.00 -Lightning arresters, voltage limiters and surge suppressors 7.25 15
 8535.90.00 -Other 7.25 15
 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables. 8536.10.00 -Fuses 15 15
 8536.20.00 -Automatic circuit breakers 15 15
 8536.30.00 -Other apparatus for protecting electrical circuits 15 15
 -Relays:
 8536.41.00 --For a voltage not exceeding 60 V 15 15
 8536.49.00 --Other 15 15
 8536.50.00 -Other switches Free Free
 -Lamp-holders, plugs and sockets:
 8536.61.00 --Lamp-holders 15 15
 8536.69.00 --Other Free Free
 8536.70.00 -Connectors for optical fibres, optical fibre bundles or cables 15 15
 8536.90.00 -Other apparatus Free Free
 85.37 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. 8537.10.00 -For a voltage not exceeding 1,000 V 6 10
 8537.20.00 -For a voltage exceeding 1,000 V 6 10
 85.38 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37. 8538.10.00 -Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus 6 10
 8538.90.00 -Other 6 10
 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources.
Provisional Tax Collection Act, 1955

8538.10.00 -Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus 6 10
 8538.90.00 -Other 6 10
 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources. 8539.10.00 -Sealed beam lamp units 20 20
 -Other filament lamps, excluding ultra-violet or infra-red lamps:
 8539.21.00 --Tungsten halogen 20 20
 8539.22.00 --Other, of a power not exceeding 200 W and for a voltage not exceeding 100 V 20 20
 8539.29.00 --Other 20 20
 --Discharge lamps, other than ultra-violet lamps:
 8539.31.00 --Fluorescent, hot cathode 20 20
 8539.32.00 --Mercury or sodium vapour lamps; metal halide lamps 20 20
 8539.39.00 --Other 20 20
 -Ultra-violet or infra-red lamps; arc-lamps:
 8539.41.00 --Arc-lamps 20 20
 8539.49.00 --Other 20 20
 -Light-emitting diode (LED) light sources:
 8539.51.00 --Light-emitting diode (LED) modules 20 20
 8539.52.00 --Light-emitting diode (LED) lamps 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 85.40 8539.90.00 -Parts 10 10
 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
 -Cathode-ray television picture tubes, including video monitor cathode-ray tubes:
 8540.11.00 --Colour 10 10
 8540.12.00 --Monochrome 5 5
 8540.20.00 -Television camera tubes; image converters and intensifiers; other photo-cathode tubes 7.25 15
 8540.40.00 -Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm 7.25 15
 8540.60.00 -Other cathode-ray tubes 7.25 15
 -Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:
 8540.71.00 --Magnetrons 7.25 15
 8540.79.00 --Other 7.25 15
 -Other valves and tubes:
 8540.81.00 --Receiver or amplifier valves and tubes 7.25 15
 8540.89.00 --Other 7.25 15
 -Parts:
 8540.91.00 --Of cathode-ray tubes 7.25 15
 8540.99.00 --Other 7.25 15
 85.41 Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; other light-emitting diodes (LED); mounted piezo-electric crystals.
Provisional Tax Collection Act, 1955

8546.10.00 -Of glass 7.25 15
 8546.20.00 -Of ceramics 7.25 15
 8546.90.00 -Other 7.25 30
 85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. 8547.10.00 -Insulating fittings of ceramics 7.25 15
 8547.20.00 -Insulating fittings of plastics 7.25 15
 8547.90.00 -Other 7.25 15
 85.48 8548.00.00 Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. 7.25 15
 85.49 Electrical and electronic waste and scrap.
 -Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:
 8549.11.00 --Waste and scrap of lead-acid accumulators; spent lead-acid accumulators 15 15
 8549.12.00 --Other, containing lead, cadmium or mercury 15 15
 8549.13.00 --Sorted by chemical type and not containing lead, cadmium or mercury 15 15
 8549.14.00 --Unsorted and not containing lead, cadmium or mercury 15 15
 8549.19.00 --Other 15 15
 -Of a kind used principally for the recovery of precious metal:
 8549.21.00 --Containing primary cells, primary batteries, electric accumulators, mercury-switches, cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 15 15
 8549.29.00 --Other 15 15
 -Other electrical and electronic assemblies and printed circuit boards:
 8549.31.00 --Containing primary cells, primary batteries, electric accumulators, mercury-switches, cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 15 15
 8549.39.00 --Other 15 15
 -Other:
 8549.91.00 --Containing primary cells, primary batteries, electric accumulators, mercury-switches, cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 15 15
 8549.99.00 --Other 15 15

Section XVII

Vehicles, Aircraft, Vessels and Associated Transport Equipment

Notes:

1. This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06. 2.
Provisional Tax Collection Act, 1955

This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06. 2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

(b) General purpose parts, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Articles of Chapter 82 (tools);

(d) Articles of heading 83.06;

(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they are integral parts of the engine or motor, articles of heading 84.83;

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(i) Arms (Chapter 93);

(j) Luminaries, lighting fittings and parts thereof of heading 94.05; or

(k) Brushes of a kind used as parts of vehicles (heading 96.03). 3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. 4. For the purposes of this Section:

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. 5. Air cushion vehicles shall be classified in this Section with the vehicles to which they are most akin as follows:

(a) If designed to travel on a guide-track (hover-trains) in Chapter 86;

(b) If designed to travel over land or over both land and water in Chapter 87;

(c) If designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice, in Chapter 89. Parts and accessories of air cushion vehicles shall be classified in the same way as those of vehicles of the heading under which the air cushion vehicles are classified under the above provisions.
Provisional Tax Collection Act, 1955

Parts and accessories of air cushion vehicles shall be classified in the same way as those of vehicles of the heading under which the air cushion vehicles are classified under the above provisions. The track fixtures and fittings of hovertrains shall be classified as railway track fixtures and fittings, and the signalling, safety or traffic control equipment for hovertrain transport systems shall be classified as signalling, safety or traffic control equipment for railways. Chapter 86

Railway or Tramway Locomotives, Rolling Stock and Parts thereof; Railway or Tramway Track Fixtures and Fittings and Parts thereof; Mechanical (including Electro-mechanical) Traffic Signalling Equipment of all Kinds

Notes:

1. This Chapter does not cover:

(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);

(b) Railway or tramway track construction material of iron or steel of heading 73.02;

(c) Electrical signalling, safety or traffic control equipment of heading 85.30. 2. Heading 86.07 applies, inter alia, to:

(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and other parts of wheels;

(b) Frames, underframes, bogies and bissel-bogies;

(c) Axle boxes; brake gear;

(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;

(e) Coachwork. 3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:

(a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted with electric lighting, for railways, tramways, roads, inland waterways, parking areas, port installations or airfields. Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 86.01 Rail locomotives powered from an external source of electricity or by electric accumulators. 8601.10.0 -Powered from an external source of electricity 7.25 15
 8601.20.0 -Powered by electric accumulators 7.25 15
 86.02 Other rail locomotives; locomotive tenders. 8602.10.0 -Diesel-electric locomotives 7.25 15
 8602.90.0 -Other 7.25 15
 86.03 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04. 8603.10.0 -Powered from an external source of electricity 7.25 15
 8603.90.0 -Other 7.25 15
 86.04 8604.00.0 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). 7.25 15
 86.05 8605.00.0 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (other than those of heading 86.04). 7.25 15
 86.06 Railway or tramway goods vans and wagons, not self-propelled.
Provisional Tax Collection Act, 1955

8705.10.00 -Crane lorries 6 10
 8705.20.00 -Mobile drilling derricks 6 10
 8705.30.00 -Fire fighting vehicles 1 1
 8705.40.00 -Concrete mixer lorries 6 10
 -Other:
 8705.90.10 Road sweeping broomers 5 5
 8705.90.90 Other 6 10
 87.06 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05. 8706.00.10 For tractors of heading 87.01 5 5
 8706.00.20 For minibuses (with 15 to 25 seats) 30 30
 8706.00.30 For microbuses (with 11 to 14 seats) 30 30
 8706.00.40 For jeep cars and vans 80 80
 8706.00.50 For three-wheeled vehicles (auto-rickshaws) 30 30
 For pickup vehicles:
 8706.00.61 For double cabs 30 30
 8706.00.62 For single cabs 30 30
 8706.00.63 For delivery vans 30 30
 8706.00.70 For dumpers built for off-highway use 30 30
 8706.00.80 For buses or trucks 30 30
 8706.00.90 Other 30 30
 87.07 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. 8707.10.10 -For vehicles of heading 87.03 7.25 15
 8707.10.90 -Other 7.25 15
 87.08 Parts and accessories of motor vehicles of headings 87.01 to 87.04. 8708.10.00 -Bumpers and parts thereof 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Other parts and accessories of bodies (including cabs):
 8708.21.00 --Safety seat belts 20 20
 8708.22.00 --Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 of this Chapter 20 20
 8708.29.00 --Other 20 20
 8708.30.00 -Brakes and servo-brakes; parts thereof 20 20
 8708.40.00 -Gear boxes and parts thereof 20 20
 8708.50.00 -Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof 20 20
 8708.70.00 -Road wheels and parts and accessories thereof 20 20
 8708.80.00 -Suspension systems and parts thereof (including shock-absorbers) 20 20
 -Other parts and accessories:
 8708.91.00 --Radiators and parts thereof 20 20
 8708.92.00 --Silencers (mufflers) and exhaust pipes; parts thereof 20 20
 8708.93.00 --Clutches and parts thereof 20 20
 8708.94.00 --Steering wheels, steering columns and steering boxes; parts thereof 20 20
 8708.95.00 --Safety airbags with inflator system; parts thereof 20 20
 8708.99.00 --Other 20 20
 87.09 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
 -Vehicles:
 8709.11.00 --Electrical: 9.5 20
 8709.19.00 --Other 9.5 20
 8709.90.00 -Parts 7.25 15
 87.10 8710.00.00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 9.5 20
 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
Provisional Tax Collection Act, 1955

9.5 20
 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. 8711.10.00 -With internal combustion piston engine of a cylinder capacity not exceeding 50 cc 30 30
 -With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
 In unassembled condition:
 8711.20.11 Exceeding 50 cc but not exceeding 125 cc 30 30
 8711.20.12 Exceeding 125 cc but not exceeding 200 cc 30 30
 8711.20.13 Exceeding 200 cc but not exceeding 250 cc 30 30
 Other:
 8711.20.91 Exceeding 50 cc but not exceeding 125 cc 30 30
 8711.20.92 Exceeding 125 cc but not exceeding 200 cc 30 30
 8711.20.93 Exceeding 200 cc but not exceeding 250 cc 40 40
 -With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
 With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 400 cc:
 8711.30.11 In unassembled condition 30 30
 8711.30.12 Other 70 70
 With internal combustion piston engine of a cylinder capacity exceeding 400 cc but not exceeding 500 cc:
 8711.30.91 In unassembled condition 30 30
 8711.30.92 Other 70 70
 8711.40.00 -With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc 80 80
 8711.50.00 -With internal combustion piston engine of a cylinder capacity exceeding 800 cc 80 80

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8806.23.00 --Maximum take-off weight exceeding 7 kg but not exceeding 25 kg 6 20
 8806.24.00 --Maximum take-off weight exceeding 25 kg but not exceeding 150 kg 6 20
 8806.29.00 --Other 6 20
 -Other:
 8806.91.00 --Maximum take-off weight not exceeding 250 g 6 20
 8806.92.00 --Maximum take-off weight exceeding 250 g but not exceeding 7 kg 6 20
 8806.93.00 --Maximum take-off weight exceeding 7 kg but not exceeding 25 kg 6 20
 8806.94.00 --Maximum take-off weight exceeding 25 kg but not exceeding 150 kg 6 20
 8806.99.00 --Other 6 20
 88.07 Parts of goods of heading 88.01, 88.02 or 88.06. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8807.10.00 -Propellers and rotors and parts thereof 6 10
 8807.20.00 -Under-carriages and parts thereof 6 10
 -Other parts of aeroplanes, helicopters or unmanned aircraft:
 8807.30.10 Of aeroplanes and helicopters 6 10
 8807.30.90 Of unmanned aircraft 6 10
 8807.90.00 -Other 6 10

Chapter 89
Ships, boats and floating structures

Notes:

1.
Provisional Tax Collection Act, 1955

A hull of a vessel, assembled, unassembled or disassembled, or an unfinished or incomplete vessel, whether assembled, unassembled or disassembled, shall be classified in heading 89.06 if it does not have the essential character of a vessel of a particular type. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 89.01 Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods. 8901.10.00 -Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 5 5
 8901.20.00 -Tankers 5 5
 8901.30.00 -Refrigerated vessels, other than those of subheading 8901.20 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 8901.90.00 -Other vessels for the transport of goods and other vessels for the transport of both persons and goods 5 5
 89.02 8902.00.00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 5 5
 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
 -Inflatable (including rigid hull inflatable) boats:
 8903.11.00 --Fitted or designed to be fitted with a motor, unladen weight (excluding motor) not exceeding 100 kg 5 5
 8903.12.00 --Not designed for use with a motor and unladen weight not exceeding 100 kg 5 5
 8903.19.00 --Other 5 5
 -Sailboats, with or without auxiliary motor, other than inflatable:
 8903.21.00 --Length not exceeding 6.5 m 1 1

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 8903.22.00 --Length not exceeding 7.5 m but not exceeding 24 m 1 1
 8903.23.00 --Length exceeding 24 m 1 1
 -Motorboats, other than inflatable, other than outboard motorboats:
 8903.31.00 --Length not exceeding 7.5 m 5 5
 8903.32.00 --Length not exceeding 7.5 m but not exceeding 24 m 5 5
 8903.33.00 --Length exceeding 24 m 5 5
 -Other:
 8903.93.00 --Length not exceeding 7.5 m 5 5
 8903.99.00 --Other 5 5
 89.04 8904.00.00 Tugs and pusher craft. 5 5

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC From Other
 Countries Countries
 1 2 3 4 5
 89.05 Light vessels, fire-floats, dredgers, floating cranes and other vessels, the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. 8905.10.00 -Dredgers 7.25 15
 8905.20.00 -Floating or submersible drilling or production platforms 7.25 15
 8905.90.00 -Other 7.25 15
 89.06 Other vessels, including warships and lifeboats other than rowing boats.
Provisional Tax Collection Act, 1955

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31), are to be classified with the machines, instruments or apparatus of that kind;

(c) All other parts and accessories are to be classified in heading 90.33. 3. The provisions of Notes 3 and 4 to Section 16 apply also to this Chapter. 4. Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for use with machines, instruments or apparatus of this Chapter or Section 16; such telescopic sights and telescopes are to be classified in heading 90.13. 5. Optical measuring or checking instruments or appliances, which would otherwise be classifiable both in heading 90.13 and in heading 90.31, are to be classified in heading 90.31. 6. For the purposes of heading 90.21, the expression "orthopaedic appliances" means appliances for:
- preventing bodily deformities; or
- supporting or holding organs after illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided they are either (1) made to measure or (2) produced in bulk singly for either foot without the need for matching. 7. Heading 90.32 applies only to:
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value stabilised against disturbances, by continuously or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value stabilised against disturbances, by continuously or periodically measuring its actual value.
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
 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. 9001.10.00 -Optical fibres, optical fibre bundles and cables 5 5
 9001.20.00 -Sheets and plates of polarising material 5 5
 -Contact lenses:
 9001.30.10 Intraocular lenses 9.5 30
 9001.30.90 Other contact lenses 5 5
 9001.40.00 -Spectacle lenses of glass 5 5
 9001.50.00 -Spectacle lenses of other materials 5 5
 9001.90.00 -Other 5 5
 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.
 -Objective lenses:
 9002.11.00 --For cameras, projectors or photographic enlargers or reducers 5 5
 9002.19.00 --Other 5 5
 9002.20.00 -Filters 5 5
 9002.90.00 -Other 5 5
 90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof.
 -Frames and mountings:
 9003.11.00 --Of plastics 6 10
 9003.19.00 --Of other materials 6 10
 9003.90.00 -Parts 6 10
 90.04 Spectacles, goggles and the like, corrective, protective or other. 9004.10.00 -Sunglasses 7.25 15
 9004.90.00 -Other 7.25 15
 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, not including instruments for radio-astronomy. 9005.10.00 -Binoculars 7.25 15
 9005.80.00 -Other instruments 7.25 15
 9005.90.00 -Parts and accessories (including mountings) 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
 90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. 9006.30.00 -Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes 5 5
 9006.40.00 -Instant print cameras 5 5
 -Other cameras:
 9006.53.00 --For roll film of a width of 35 mm 5 5
 9006.59.00 --Other 5 5
 -Photographic flashlight apparatus and flashbulbs:
 9006.61.00 --Discharge lamp ("electronic") flashlight apparatus 5 5
 9006.69.00 --Other 5 5
 9006.91.00 -Parts and accessories: --For cameras 5 5
 9006.99.00 --Other 5 5
 90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. 9007.10.00 -Cameras 5 5
 9007.20.00 -Projectors 10 10
 -Parts and accessories:
 9007.91.00 --For cameras 5 5
 9007.92.00 --For projectors 5 5
 90.08 Image projectors, other than cinematographic; photographic enlargers and reducers (other than cinematographic).