Liberia Customs Tariff 2018-PATEL

Heading HS Code Description ID Rates Overaged SU76.11 7611.00.00.00 GST Excise76.12 Aluminium reservoirs, tanks, vats 15.00% kg 7612.10.00.00 and similar containers, for any 10%76.13 7612.90.10.00 material (other than compressed 15.00% kg76.14 7612.90.90.00 or liquefied gas), of a capacity 5.00% 10% kg76.15 7613.00.00.00 exceeding 300 l, whether or not 10% kg lined or heat-insulated, but not 15.00% 10% kg76.16 7614.10.00.00 fitted with mechanical or thermal 15.00% 10% kg 7614.90.10.00 equipment. 15.00% 10% kg 7614.90.90.00 Aluminium casks, drums, cans, 10% kg boxes and similar containers 5.00% 10% 7615.10.10.00 (including rigid or collapsible 15.00% kg 7615.10.90.00 tubular containers), for any 10% kg 7615.20.00.00 material (other than compressed 15.00% 10% kg or liquefied gas), of a capacity not 15.00% 10% exceeding 300 l, whether or not 15.00% lined or heat-insulated, but not fitted with mechanical or thermal equipment. - Collapsible tubular containers - Other: -- Cans -- Other Aluminium containers for compressed or liquefied gas. Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. - With steel core - Other: -- Aluminium neutral conductors with lead waterproof casing -- Other Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: -- Pot scourers and scouring or polishing pads, gloves and the like -- Other - Sanitary ware and parts thereof Other articles of aluminium. 301

Heading HS Code Description ID Rates Overaged SU 7616.10.00.00 GST Excise - Nails, tacks, staples (other than 15.00% kg 7616.91.00.00 those of heading 83.05), screws, 15.00% 10% kg 7616.99.10.00 bolts, nuts, screw hooks, rivets, 15.00% kg 7616.99.90.00 cotters, cotter-pins, washers and 15.00% 10% kg similar articles - Other : 10% -- Cloth, grill, netting and fencing, of 10% aluminium wire -- Other: --- Accessories for the transmission of electrical energy --- Other _________________ Chapter 77 (Reserved for possible future use in the Harmonized System) _________________ 302

Chapter 78 Lead and articles thereofNote.1.- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.Subheading Note.1.- In this Chapter the expression “refined lead” means : Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table : 303

Element TABLE - Other elements Limiting content % by weight Ag Silver 0.02 As Arsenic 0.005 Bi Bismuth 0.05 Ca Calcium 0.002 Cd Cadmium 0.002 Cu Copper 0.08 Fe Iron 0.002 S Sulphur 0.002 Sb Antimony 0.005 Sn Tin 0.005 Zn Zinc 0.002 Other (for example Te), each 0.001 _________________Heading HS Code Description Rates GST Excise ID Overaged SU 10% kg78.01 7801.10.00.00 Unwrought lead. 5.00% 7801.91.00.00 - Refined lead 10% kg78.02 - Other : 5.00% 10% kg[78.03] -- Containing by weight antimony as 5.00% 10% kg78.04 the principal other element 5.00% 10% kg[78.05] 7801.99.00.00 -- Other 10% kg78.06 7802.00.00.00 Lead waste and scrap. 10% kg 7804.11.00.00 Lead plates, sheets, strip and foil; 5.00% 10% kg lead powders and flakes. 5.00% 10% kg 7804.19.00.00 5.00% 10% kg 7804.20.00.00 - Plates, sheets, strip and foil : -- Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm -- Other - Powders and flakes Other articles of lead. 7806.00.10.00 - Lead bars, rods, profiles, and wire 15.00% 7806.00.20.00 7806.00.90.00 - Lead weights for fishing nets 5.00% - Other 15.00% _________________ 304

Chapter 79 Zinc and articles thereofNote.1.- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.Subheading Note.1.- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Zinc, not alloyed Metal containing by weight at least 97.5 % of zinc. (b) Zinc alloys Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %. (c) Zinc dust Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85 % by weight of metallic zinc. _________________ 305

Heading HS Code Description ID Rates Overaged SU79.01 GST Excise 7901.11.00.00 Unwrought zinc. 5.00% kg79.02 7901.12.00.00 - Zinc, not alloyed : 5.00% 10% kg79.03 7901.20.00.00 -- Containing by weight 99.99 % or 5.00% 10% kg 7902.00.00.00 more of zinc 5.00% 10% kg79.04 7903.10.00.00 -- Containing by weight less than 10%79.05 7903.90.00.00 99.99 % of zinc 5.00% kg[79.06] 7904.00.00.00 - Zinc alloys 5.00% 10% kg79.07 7905.00.00.00 Zinc waste and scrap. 15.00% 10% kg Zinc dust, powders and flakes. 10.00% 10% kg 7907.00.10.00 - Zinc dust 10% 7907.00.90.00 - Other 15.00% kg Zinc bars, rods, profiles and wire. 15.00% 10% kg Zinc plates, sheets, strip and foil. 10% Other articles of zinc. - Articles of zinc other than squares or rectangles (zinc pastilles) - Other _________________ Chapter 80 Tin and articles thereofNote.1.- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil 306

Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.Subheading Note.1.- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Tin, not alloyed Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table : Element TABLE - Other elements Limiting content % by weight Bi Bismuth 0.1 Cu Copper 0.4(b) Tin alloys Metallic substances in which tin predominates by weight over each of the other elements, provided that : (i) the total content by weight of such other elements exceeds 1 %; or (ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table. _________________Heading HS Code Description ID Rates Overaged SU GST Excise kg80.01 8001.10.00.00 Unwrought tin. 5.00% kg 8001.20.00.00 - Tin, not alloyed 5.00% 10% kg80.02 8002.00.00.00 - Tin alloys 5.00% 10% kg80.03 8003.00.00.00 Tin waste and scrap. 15.00% 10%[80.04] Tin bars, rods, profiles and wire. 10% kg[80.05] 8007.00.00.00[80.06] Other articles of tin. 15.00% 10%80.07 _________________ 307

Chapter 81 Other base metals; cermets; articles thereofSubheading Note.1.- Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil” applies, mutatis mutandis, to this Chapter. _________________Heading HS Code Description ID Rates Overaged SU81.01 GST Excise 8101.10.00.00 Tungsten (wolfram) and articles 5.00% kg81.02 8101.94.00.00 thereof, including waste and scrap. 10% 8101.96.00.00 5.00% kg81.03 8101.97.00.00 - Powders 5.00% 10% kg81.04 8101.99.10.00 - Other : 5.00% 10% kg 8101.99.90.00 -- Unwrought tungsten, including 10% bars and rods obtained simply by 5.00% kg 8102.10.00.00 sintering 15.00% 10% kg 8102.94.00.00 -- Wire 10% 8102.95.00.00 -- Waste and scrap 5.00% kg 8102.96.00.00 -- Other: 10% 8102.97.00.00 --- Bars and rods, other than those 5.00% kg 8102.99.00.00 obtained simply by sintering, 10% profiles, plates, sheets, strip and foil 5.00% kg 8103.20.00.00 --- Other 5.00% 10% kg 8103.30.00.00 5.00% 10% kg 8103.90.00.00 Molybdenum and articles thereof, 15.00% 10% kg including waste and scrap. 10% 8104.11.00.00 5.00% kg 8104.19.00.00 - Powders 5.00% 10% kg - Other : 15.00% 10% kg -- Unwrought molybdenum, 10% including bars and rods obtained 5.00% kg simply by sintering 5.00% 10% kg -- Bars and rods, other than those 10% obtained simply by sintering, profiles, plates, sheets, strip and foil -- Wire -- Waste and scrap -- Other Tantalum and articles thereof, including waste and scrap. - Unwrought tantalum, including bars and rods obtained simply by sintering; powders - Waste and scrap - Other Magnesium and articles thereof, including waste and scrap. - Unwrought magnesium : -- Containing at least 99.8 % by weight of magnesium -- Other 308

Heading HS Code Description ID Rates Overaged SU 8104.20.00.00 5.00% GST Excise kg81.05 8104.30.00.00 - Waste and scrap 5.00% 10% kg 8104.90.00.00 - Raspings, turnings and granules, 15.00% 10% kg81.06 graded according to size; powders 10%81.07 8105.20.00.00 5.00% kg81.08 - Other 5.00% 10% kg81.09 8105.30.00.00 Cobalt mattes and other 5.00% 10% kg81.10 8105.90.00.00 intermediate products of cobalt 15.00% 10% kg81.11 8106.00.00.00 metallurgy; cobalt and articles 10%81.12 thereof, including waste and scrap. 5.00% kg 8107.20.00.00 - Cobalt mattes and other 5.00% 10% kg 8107.30.00.00 intermediate products of cobalt 15.00% 10% kg 8107.90.00.00 metallurgy; unwrought cobalt; 10% powders 5.00% kg 8108.20.00.00 - Waste and scrap 5.00% 10% kg 8108.30.00.00 - Other 15.00% 10% kg 8108.90.00.00 Bismuth and articles thereof, 10% including waste and scrap. 5.00% kg 8109.20.00.00 5.00% 10% kg 8109.30.00.00 Cadmium and articles thereof, 15.00% 10% kg 8109.90.00.00 including waste and scrap. 10% 5.00% kg 8110.10.00.00 - Unwrought cadmium; powders 5.00% 10% kg 8110.20.00.00 - Waste and scrap 15.00% 10% kg 8110.90.00.00 - Other 15.00% 10% kg 8111.00.00.00 Titanium and articles thereof, 10% including waste and scrap. 5.00% kg 8112.12.00.00 5.00% 10% kg 8112.13.00.00 - Unwrought titanium; powders 10% - Waste and scrap - Other Zirconium and articles thereof, including waste and scrap. - Unwrought zirconium; powders - Waste and scrap - Other Antimony and articles thereof, including waste and scrap. - Unwrought antimony; powders - Waste and scrap - Other Manganese and articles thereof, including waste and scrap. Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. - Beryllium : -- Unwrought; powders -- Waste and scrap 309

Heading HS Code Description ID Rates Overaged SU81.13 15.00% GST Excise kg 8112.19.00.00 -- Other 10% - Chromium : 5.00% kg 8112.21.00.00 -- Unwrought; powders 5.00% 10% kg 8112.22.00.00 -- Waste and scrap 15.00% 10% kg 8112.29.00.00 -- Other 10% - Thallium : 5.00% kg 8112.51.00.00 -- Unwrought; powders 5.00% 10% kg 8112.52.00.00 -- Waste and scrap 15.00% 10% kg 8112.59.00.00 -- Other 10% - Other : 5.00% kg 8112.92.00.00 -- Unwrought; waste and scrap; 15.00% 10% kg powders 10% 8112.99.00.00 -- Other 15.00% kg 8113.00.00.00 Cermets and articles thereof, 10% including waste and scrap. _________________ Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metalNotes.1.- Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of : (a) Base metal; (b) Metal carbides or cermets; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.2.- Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.3.- Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15. ________________ 310

Heading HS Code Description ID Rates Overaged SU82.01 GST Excise 8201.10.10.00 Hand tools, the following : spades, 5.00% kg82.02 8201.10.90.00 shovels, mattocks, picks, hoes, 15.00% 10% kg 8201.30.10.00 forks and rakes; axes, bill hooks 10% kg 8201.30.90.00 and similar hewing tools; secateurs 5.00% 10% kg and pruners of any kind; scythes, 15.00% 10% 8201.40.10.00 sickles, hay knives, hedge shears, kg 8201.40.20.00 timber wedges and other tools of a 5.00% 10% kg 8201.40.90.00 kind used in agriculture, 5.00% 10% kg horticulture or forestry. 15.00% 10% 8201.50.10.00 - Spades and shovels: kg 8201.50.90.00 5.00% 10% kg -- Blanks 15.00% 10% 8201.60.10.00 kg 8201.60.90.00 -- Other 5.00% 10% kg 15.00% 10% 8201.90.10.00 - Mattocks, picks, hoes and rakes: kg 8201.90.90.00 5.00% 10% kg -- Blanks 15.00% 10% 8202.10.00.00 kg 8202.20.00.00 -- Other 15.00% 10% kg 5.00% 10% 8202.31.00.00 - Axes, bill hooks and similar kg 8202.39.00.00 hewing tools: 5.00% 10% kg 8202.40.00.00 -- Blank matchets 5.00% 10% kg 5.00% 10% -- Blank axes, bill hooks and other similar hewing tools -- Other - Secateurs and similar one-handed pruners and shears (including poultry shears): -- Blanks -- Other - Hedge shears, two-handed pruning shears and similar two-handed shears: -- Blanks -- Other - Other hand tools of a kind used in agriculture, horticulture or forestry: -- Blanks -- Other Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). - Hand saws - Band saw blades - Circular saw blades (including slitting or slotting saw blades) : -- With working part of steel -- Other, including parts - Chain saw blades - Other saw blades : 311

Heading HS Code Description Rates82.03 8202.91.00.00 GST Excise 8202.99.00.00 ID 10% Overaged SU82.04 5.00% 10% kg 8203.10.00.00 -- Straight saw blades, for working 5.00% kg82.05 8203.20.00.00 metal 10% 8203.30.00.00 -- Other 15.00% 10% kg 8203.40.00.00 5.00% 10% kg Files, rasps, pliers (including 5.00% 10% kg 8204.11.00.00 cutting pliers), pincers, tweezers, 5.00% kg 8204.12.00.00 metal cutting shears, pipe-cutters, 10% 8204.20.00.00 bolt croppers, perforating punches 15.00% 10% kg and similar hand tools. 15.00% 10% kg 8205.10.00.00 - Files, rasps and similar tools 15.00% kg 8205.20.00.00 10% 8205.30.00.00 - Pliers (including cutting pliers), 5.00% 10% kg 8205.40.00.00 pincers, tweezers and similar tools 5.00% 10% kg 5.00% 10% kg 8205.51.10.00 - Metal cutting shears and similar 15.00% kg 8205.51.90.00 tools 10% 8205.59.00.00 - Pipe-cutters, bolt croppers, 15.00% 10% kg 8205.60.00.00 perforating punches and similar tools 15.00% 10% kg 8205.70.00.00 15.00% 10% kg Hand-operated spanners and 10% kg 5.00% kg wrenches (including torque meter 15.00% wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. spanners and - Hand-operated wrenches : -- Non-adjustable -- Adjustable - Interchangeable spanner sockets, with or without handles Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. - Drilling, threading or tapping tools - Hammers and sledge hammers - Planes, chisels, gouges and similar cutting tools for working wood - Screwdrivers - Other hand tools (including glaziers' diamonds) : -- Household tools: --- Flat irons, non-electric --- Other -- Other - Blow lamps - Vices, clamps and the like 312

Heading HS Code Description Rates82.06 8205.90.00.00 GST Excise82.07 ID Overaged SU 8206.00.00.00 10%82.08 - Other, including sets of articles of 15.00% kg 8207.13.00.00 two or more of subheadings of this 10%82.09 8207.19.00.00 heading 5.00% kg82.10 8207.20.00.00 Tools of two or more of the 10%82.11 8207.30.00.00 headings 82.02 to 82.05, put up in 5.00% 10% kg 8207.40.00.00 sets for retail sale. 5.00% 10% kg 8207.50.00.00 Interchangeable tools for hand 5.00% 10% kg 8207.60.00.00 tools, whether or not power- 5.00% 10% kg 8207.70.00.00 operated, or for machine-tools (for 5.00% 10% kg 8207.80.00.00 example, for pressing, stamping, 5.00% 10% kg 8207.90.00.00 punching, tapping, threading, 5.00% 10% kg drilling, boring, broaching, 5.00% 10% kg 8208.10.00.00 milling, turning or screw driving), 5.00% 10% kg 8208.20.00.00 including dies for drawing or 15.00% kg 8208.30.00.00 extruding metal, and rock drilling 10% 8208.40.00.00 or earth boring tools. 5.00% 10% kg 8208.90.00.00 - Rock drilling or earth boring tools : 5.00% 10% kg 8209.00.00.00 5.00% 10% kg 8210.00.00.00 -- With working part of cermets 5.00% 10% kg 5.00% 10% kg -- Other, including parts 15.00% kg 10% - Dies for drawing or extruding 5.00% kg metal - Tools for pressing, stamping or punching - Tools for tapping or threading - Tools for drilling, other than for rock drilling - Tools for boring or broaching - Tools for milling - Tools for turning - Other interchangeable tools Knives and cutting blades, for machines or for mechanical appliances. - For metal working - For wood working - For kitchen appliances or for machines used by the food industry - For agricultural, horticultural or forestry machines - Other Plates, sticks, tips and the like for tools, unmounted, of cermets. Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor. 313

Heading HS Code Description Rates 8211.10.00.00 GST Excise82.12 8211.91.00.00 ID 10% Overaged SU82.13 8211.92.00.00 10% u82.14 8211.93.00.00 - Sets of assorted articles 15.00% 10% u 8211.94.00.00 10% u82.15 8211.95.00.00 - Other : 10% u 10% kg 8212.10.00.00 -- Table knives having fixed blades 15.00% kg 8212.20.00.00 10% -- Other knives having fixed blades 15.00% 10% u 8212.90.10.00 10% u 8212.90.90.00 -- Knives having other than fixed 10% kg 8213.00.00.00 10% kg blades 15.00% kg 8214.10.00.00 10% -- Blades 15.00% 10% kg 8214.20.00.00 10% kg 8214.90.00.00 -- Handles of base metal 15.00% kg 10% 8215.10.00.00 Razors and razor blades 10% kg 10% kg 8215.20.00.00 (including razor blade blanks in 10% kg 8215.91.00.00 kg 8215.99.00.00 strips). - Razors 15.00% - Safety razor blades, including razor blade blanks in strips 15.00% - Other parts: -- Razor heads for industries 10.00% -- Other 15.00% Scissors, tailors' shears and similar shears, and blades therefor. 10.00% Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files). - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor 15.00% - Manicure or pedicure sets and instruments (including nail files) 10.00% - Other 15.00% Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware. - Sets of assorted articles containing at least one article plated with precious metal 15.00% - Other sets of assorted articles 15.00% - Other : -- Plated with precious metal 15.00% -- Other 15.00% _________________ 314

Chapter 83 Miscellaneous articles of base metalNotes.1.- For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.2.- For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. _________________Heading HS Code Description ID Rates Overaged SU83.01 GST Excise 8301.10.00.00 Padlocks and locks (key, 15.00% kg83.02 8301.20.00.00 combination or electrically 15.00% 10% kg 8301.30.00.00 operated), of base metal; clasps 15.00% 10% kg 8301.40.00.00 and frames with clasps, 15.00% 10% kg 8301.50.00.00 incorporating locks, of base metal; 15.00% 10% kg 8301.60.00.00 keys for any of the foregoing 10.00% 10% kg 8301.70.00.00 articles, of base metal. 15.00% 10% kg - Padlocks 10% 8302.10.00.00 15.00% kg 8302.20.00.00 - Locks of a kind used for motor 15.00% 10% kg 8302.30.00.00 vehicles 15.00% 10% kg - Locks of a kind used for furniture 15.00% 10% kg 8302.41.00.00 15.00% 10% kg 8302.42.00.00 - Other locks 10% - Clasps and frames with clasps, incorporating locks - Parts - Keys presented separately Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat- pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. - Hinges - Castors - Other mountings, fittings and similar articles suitable for motor vehicles - Other mountings, fittings and similar articles : -- Suitable for buildings -- Other, suitable for furniture 315

Heading HS Code Description ID Rates Overaged SU83.03 8302.49.00.00 15.00% GST Excise kg83.04 8302.50.00.00 -- Other 15.00% 10% kg83.05 8302.60.00.00 15.00% 10% kg 8303.00.00.00 - Hat-racks, hat-pegs, brackets and 10%83.06 similar fixtures 15.00% kg 8304.00.00.00 - Automatic door closers 10%83.07 Armoured or reinforced safes, 15.00% kg 8305.10.00.00 strong-boxes and doors and safe 10% 8305.20.00.00 deposit lockers for strong-rooms, 15.00% kg 8305.90.00.00 cash or deed boxes and the like, of 15.00% 10% kg base metal. 15.00% 10% kg 8306.10.00.00 Filing cabinets, card-index 10% 8306.21.00.00 cabinets, paper trays, paper rests, 15.00% kg 8306.29.00.00 pen trays, office-stamp stands and 15.00% 10% kg 8306.30.00.00 similar office or desk equipment, 15.00% 10% kg of base metal, other than office 15.00% 10% kg 8307.10.10.00 furniture of heading 94.03. 10% 8307.10.90.00 Fittings for loose-leaf binders or 15.00% kg 8307.90.00.00 files, letter clips, letter corners, 15.00% 10% kg paper clips, indexing tags and 15.00% 10% kg similar office articles, of base 10% metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. - Fittings for loose-leaf binders or files - Staples in strips - Other, including parts Bells, gongs and the like, non- electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. - Bells, gongs and the like - Statuettes and other ornaments : -- Plated with precious metal -- Other - Photograph, picture or similar frames; mirrors Flexible tubing of base metal, with or without fittings. - Of iron or steel: -- Cable sheaths -- Other - Of other base metal 316

Heading HS Code Description ID Rates Overaged SU83.08 GST Excise 8308.10.00.00 Clasps, frames with clasps, 10.00% kg83.09 8308.20.00.00 buckles, buckle-clasps, hooks, eyes, 10.00% 10% kg 8308.90.00.00 eyelets and the like, of base metal, 10.00% 10% kg83.10 of a kind used for clothing or 10%83.11 8309.10.10.00 clothing accessories, footwear, 5.00% kg 8309.10.90.00 jewellery, wrist-watches, books, 5.00% 10% kg 8309.90.10.00 awnings, leather goods, travel 5.00% 10% kg 8309.90.90.00 goods or saddlery or for other 10.00% 10% kg 8310.00.00.00 made up articles; tubular or 10% bifurcated rivets, of base metal; 15.00% kg 8311.10.00.00 beads and spangles, of base metal. 10% 8311.20.00.00 - Hooks, eyes and eyelets 15.00% kg 8311.30.00.00 15.00% 10% kg 8311.90.00.00 - Tubular or bifurcated rivets 15.00% 10% kg 15.00% 10% kg - Other, including parts 10% Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. - Crown corks: -- For pharmaceutical industry -- Other - Other: -- For pharmaceutical industry -- Other Sign-plates, name-plates, address- plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. - Coated electrodes of base metal, for electric arc-welding - Cored wire of base metal, for electric arc-welding - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame - Other _________________ 317

Section XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLESNotes.1.- This Section does not cover : (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16); (b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses; (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) Transmission or conveyor belts or belting, of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11); (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) Drill pipe (heading 73.04); (ij) Endless belts of metal wire or strip (Section XV); (k) Articles of Chapter 82 or 83; (l) Articles of Section XVII; (m) Articles of Chapter 90; (n) Clocks, watches or other articles of Chapter 91; (o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09); (p) Articles of Chapter 95; or (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 96.202.- Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17; (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.3.- Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.4.- Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.5.- For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. _________________ 318

Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNotes.1.- This Chapter does not cover : (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. Heading 84.19 does not, however, cover : (a) Germination plant, incubators or brooders (heading 84.36); (b) Grain dampening machines (heading 84.37); (c) Diffusing apparatus for sugar juice extraction (heading 84.38); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or (e) Machinery, plant or laboratory equipment designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading 84.22 does not cover : (a) Sewing machines for closing bags or similar containers (heading 84.52); or (b) Office machinery of heading 84.72. Heading 84.24 does not cover : (a) Ink-jet printing machines (heading 84.43); or (b) Water-jet cutting machines (heading 84.56).3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either : (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).5.- (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of : (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program; (ii) Being freely programmed in accordance with the requirements of the user; (iii) Performing arithmetical computations specified by the user; and (iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. 319

(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions : (i) It is of a kind solely or principally used in an automatic data processing system; (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 84.71. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 84.71. (D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) above : (i) Printers, copying machines, facsimile machines, whether or not combined; (ii) 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); (iii) Loudspeakers and microphones; (iv) Television cameras, digital cameras and video camera recorders; (v) Monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.6.- Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26.7.- A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.8.- For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.9.- (A) Notes 9 (a) and 9 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light emitting diodes (LED). (B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression “flat panel display” does not cover cathode-ray tube technology. (C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for : (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature.Subheading Notes.1.- For the purposes of subheading 8465.20, the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.2.- For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).3.- For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the 320

energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.4.- Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded. _________________Heading HS Code Description Rates SU84.01 8401.10.00.00 ID GST Excise Overaged Nuclear reactors; fuel elements kg (cartridges), non-irradiated, for 5.00% 10% kg nuclear reactors; machinery and 5.00% 10% kg apparatus for isotopic separation. 5.00% 10% kg - Nuclear reactors 5.00% 10% kg 8401.20.00.00 - Machinery and apparatus for kg isotopic separation, and parts thereof kg kg 8401.30.00.00 - Fuel elements (cartridges), non- kg irradiated u kg 8401.40.00.00 - Parts of nuclear reactors kg84.02 Steam or other vapour generating kg boilers (other than central heating kg 8402.11.00.00 hot water boilers capable also of producing low pressure steam); super-heated water boilers. 5.00% 10% - Steam or other vapour generating boilers : -- Watertube boilers with a steam production exceeding 45 t per hour 8402.12.00.00 -- Watertube boilers with a steam 5.00% 10% 8402.19.00.00 production not exceeding 45 t per hour -- Other vapour generating boilers, 5.00% 10% including hybrid boilers 5.00% 10% 5.00% 10% 8402.20.00.00 - Super-heated water boilers84.03 8402.90.00.00 - Parts Central heating boilers other than those of heading 84.02. 8403.10.00.00 - Boilers 5.00% 10% 5.00% 10% 8403.90.00.00 - Parts84.04 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for 8404.10.00.00 example, economisers, super- heaters, soot removers, gas recoverers); condensers for steam 5.00% 10% or other vapour power units. - Auxiliary plant for use with boilers 5.00% 10% of heading 84.02 or 84.03 5.00% 10% 8404.20.00.00 - Condensers for steam or other vapour power units 8404.90.00.00 - Parts 321

Heading HS Code Description Rates SU84.05 8405.10.00.00 ID GST Excise Overaged 8405.90.00.00 Producer gas or water gas kg generators, with or without their 5.00% 10% kg purifiers; acetylene gas generators 5.00% 10% u and similar water process gas 5.00% 10% u generators, with or without their 5.00% 10% u purifiers. 5.00% 10% kg - Producer gas or water gas 5.00% 10% generators, with or without their u purifiers; acetylene gas generators 5.00% 10% u and similar water process gas 7.50% 10% u generators, with or without their 5.00% 10% purifiers u - Parts 7.50% 10% u 5.00% 10%84.06 Steam turbines and other vapour u turbines. 7.50% 10% u 8406.10.00.00 - Turbines for marine propulsion 5.00% 10% u 8406.81.00.00 5.00% 10% u - Other turbines : 5.00% 10% u 5.00% 10% -- Of an output exceeding 40 MW u 5.00% 10% 8406.82.00.00 -- Of an output not exceeding 40 MW 8406.90.00.00 - Parts84.07 Spark-ignition reciprocating or rotary internal combustion piston 8407.10.00.00 engines. - Aircraft engines - Marine propulsion engines : 8407.21.00.00 -- Outboard motors 8407.29.00.00 -- Other 8407.31.10.00 - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87 : -- Of a cylinder capacity not exceeding 50 cc: --- For the assembly industries 8407.31.90.00 --- Other -- Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: 8407.32.10.00 --- For the assembly industries 8407.32.90.00 --- Other 8407.33.00.00 -- Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 8407.34.00.00 -- Of a cylinder capacity exceeding 1,000 cc 8407.90.00.00 - Other engines84.08 Compression-ignition internal combustion piston engines (diesel 8408.10.00.00 or semi-diesel engines). - Marine propulsion engines 322

Heading HS Code Description Rates SU ID GST Excise Overaged u 8408.20.00.00 - Engines of a kind used for the 5.00% 10% u 5.00% 10% propulsion of vehicles of Chapter 87 kg 5.00% 10% 8408.90.00.00 - Other engines kg 5.00% 10% kg84.09 Parts suitable for use solely 5.00% 10% or principally with the engines of u 8409.10.00.00 heading 84.07 or 84.08. u - For aircraft engines u kg - Other : u 8409.91.00.00 -- Suitable for use solely or u 8409.99.00.00 principally with spark-ignition internal combustion piston engines u -- Other u84.10 Hydraulic turbines, water wheels, u and regulators therefor. u kg 8410.11.00.00 - Hydraulic turbines and water 7.50% 10% kg 8410.12.00.00 wheels : -- Of a power not exceeding u 1,000 kW 7.50% 10% -- Of a power exceeding 1,000 kW 7.50% 10% u but not exceeding 10,000 kW 7.50% 10% u 8410.13.00.00 -- Of a power exceeding 10,000 kW u 8410.90.00.00 - Parts, including regulators84.11 Turbo-jets, turbo-propellers and other gas turbines. - Turbo-jets : 7.50% 10% 8411.11.00.00 -- Of a thrust not exceeding 25 kN 7.50% 10% 8411.12.00.00 -- Of a thrust exceeding 25 kN 7.50% 10% 7.50% 10% - Turbo-propellers : 7.50% 10% 8411.21.00.00 -- Of a power not exceeding 7.50% 10% 1,100 kW 7.50% 10% 7.50% 10% 8411.22.00.00 -- Of a power exceeding 1,100 kW 7.50% 10% 8411.81.00.00 - Other gas turbines : 8411.82.00.00 7.50% 10% 8411.91.00.00 -- Of a power not exceeding 7.50% 10% 5,000 kW -- Of a power exceeding 5,000 kW 7.50% 10% - Parts : -- Of turbo-jets or turbo-propellers 8411.99.00.00 -- Other84.12 Other engines and motors. 8412.10.00.00 - Reaction engines other than turbo- 8412.21.00.00 jets - Hydraulic power engines and motors : -- Linear acting (cylinders) 8412.29.00.00 -- Other - Pneumatic power engines and motors : 8412.31.00.00 -- Linear acting (cylinders) 323

Heading HS Code Description ID Rates Overaged SU 8412.39.00.00 7.50% GST Excise u 8412.80.00.00 -- Other 7.50% 10% u 8412.90.00.00 - Other 7.50% 10% kg - Parts 10% u84.13 Pumps for liquids, whether or not u fitted with a measuring device; u liquid elevators. - Pumps fitted or designed to be u fitted with a measuring device : u u 8413.11.00.00 -- Pumps for dispensing fuel or 5.00% 10% u lubricants, of the type used in filling- 5.00% 10% u 8413.19.00.00 stations or in garages u 8413.20.00.00 -- Other 7.50% 10% u - Hand pumps, other than those of 5.00% 10% kg subheading 8413.11 or 8413.19 7.50% 10% kg 7.50% 10% kg 8413.30.00.00 - Fuel, lubricating or cooling 7.50% 10% kg 8413.40.00.00 medium pumps for internal 7.50% 10% combustion piston engines u - Concrete pumps 7.50% 10% u 7.50% 10% u 8413.50.00.00 - Other reciprocating positive 8413.60.00.00 displacement pumps u 8413.70.00.00 - Other rotary positive displacement u pumps u - Other centrifugal pumps - Other pumps; liquid elevators : 8413.81.00.00 -- Pumps 8413.82.00.00 -- Liquid elevators 7.50% 10% 8413.91.10.00 - Parts : 7.50% 10% -- Of pumps: 7.50% 10% --- For motor vehicles 7.50% 10% 8413.91.20.00 --- For hand pumps 8413.91.90.00 --- Other 8413.92.00.00 -- Of liquid elevators84.14 Air or vacuum pumps, air or other gas compressors and fans; 8414.10.00.00 ventilating or recycling hoods 5.00% 10% incorporating a fan, whether or 5.00% 10% not fitted with filters. 5.00% 10% - Vacuum pumps 5.00% 10% 8414.20.10.00 - Hand- or foot-operated air pumps: 5.00% 10% 8414.20.90.00 -- For the inflation of tyres 5.00% 10% -- Other - Compressors of a kind used in refrigerating equipment: 8414.30.10.00 -- For the assembly industries 8414.30.90.00 -- Other 8414.40.00.00 - Air compressors mounted on a wheeled chassis for towing - Fans : 324

Heading HS Code Description ID Rates Overaged SU84.15 8414.51.00.00 -- Table, floor, wall, window, ceiling GST Excise or roof fans, with a self-contained 5.00% u84.16 8414.59.00.00 electric motor of an output not 5.00% 10% u 8414.60.00.00 exceeding 125 W 5.00% 10% u 8414.80.10.00 -- Other 5.00% 10% u 8414.80.90.00 5.00% 10% u 8414.90.10.00 - Hoods having a maximum 5.00% 10% kg 8414.90.90.00 horizontal side not exceeding 120 cm 5.00% 10% kg 10% 8415.10.10.00 - Other: 15.00% u 8415.10.90.00 20.00% 10% u 8415.20.00.00 -- Industrial air compressors 15.00% 10% u 8415.81.00.00 10% -- Other 20.00% u 8415.82.00.00 20.00% 10% u 8415.83.00.00 - Parts: 20.00% 10% u 8415.90.10.00 15.00% 10% kg 8415.90.90.00 -- Of sub heading 8414.20 to 15.00% 10% kg 8414.51 10% 8416.10.00.00 -- Other 5.00% kg 8416.20.00.00 5.00% 10% kg Air conditioning machines, 10% comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. - Of a kind designed to be fixed to a window, wall, ceiling or floor, self- contained or “split-system”: -- Presented completely knocked down or unassembled for the assembly industry -- Other - Of a kind used for persons, in motor vehicles - Other : -- Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) -- Other, incorporating a refrigerating unit -- Not incorporating a refrigerating unit - Parts: -- For the assembly industry -- Other Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. - Furnace burners for liquid fuel - Other furnace burners, including combination burners 325

Heading HS Code Description ID Rates Overaged SU84.17 8416.30.00.00 - Mechanical stokers, including their 5.00% GST Excise kg 8416.90.00.00 mechanical grates, mechanical ash 5.00% 10% kg84.18 dischargers and similar appliances 10% 8417.10.00.00 5.00% u - Parts 5.00% 10% u 8417.20.00.00 5.00% 10% u 8417.80.00.00 Industrial or laboratory furnaces 5.00% 10% kg 8417.90.00.00 and ovens, including incinerators, 10% non-electric. 15.00% u 8418.10.10.00 - Furnaces and ovens for the 20.00% 10% u 8418.10.90.00 roasting, melting or other heat- 10% 8418.21.10.00 treatment of ores, pyrites or of 15.00% u 8418.21.90.00 metals 20.00% 10% u 8418.29.10.00 - Bakery ovens, including biscuit 10% 8418.29.90.00 ovens 15.00% u 8418.30.10.00 - Other 20.00% 10% u 8418.30.90.00 10% 8418.40.10.00 - Parts 15.00% u 8418.40.90.00 20.00% 10% u Refrigerators, freezers and other 10% refrigerating or freezing 15.00% u equipment, electric or other; heat 20.00% 10% u pumps other than air conditioning 10% machines of heading 84.15. - Combined refrigerator-freezers, fitted with separate external doors: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other - Refrigerators, household type : -- Compression-type: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other -- Other: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other - Freezers of the chest type, not exceeding 800 l capacity: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other - Freezers of the upright type, not exceeding 900 l capacity: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other 326

Heading HS Code Description ID Rates Overaged SU84.19 GST Excise 8418.50.10.00 - Other furniture (chests, cabinets, 10.00% u 8418.50.90.00 display counters, show-cases and the 15.00% 10% u 8418.61.00.00 like) for storage and display, 10% 8418.69.00.00 incorporating refrigerating or 10.00% u 8418.91.00.00 freezing equipment: 10.00% 10% kg 8418.99.00.00 -- Presented completely knocked 10.00% 10% kg down (CKD) or unassembled for the 10.00% 10% kg 8419.11.00.00 assembly industry 10% 8419.19.10.00 -- Other 15.00% u 8419.19.90.00 10.00% 10% u 8419.20.00.00 - Other refrigerating or freezing 15.00% 10% u 8419.31.00.00 equipment; heat pumps : 10.00% 10% u 8419.32.00.00 10.00% 10% u 8419.39.00.00 -- Heat pumps other than air 10.00% 10% u 8419.40.00.00 of 10.00% 10% u 8419.50.00.00 conditioning machines 10.00% 10% u 10.00% 10% u heading 84.15 10% -- Other - Parts : -- Furniture designed to receive refrigerating or freezing equipment -- Other Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. - Instantaneous or storage water heaters, non-electric : -- Instantaneous gas water heaters -- Other: --- Solar water heaters --- Other - Medical, surgical or laboratory sterilisers - Dryers : -- For agricultural products -- For wood, paper pulp, paper or paperboard -- Other - Distilling or rectifying plant - Heat exchange units 327

Heading HS Code Description ID Rates Overaged SU84.20 8419.60.00.00 10.00% GST Excise u84.21 - Machinery for liquefying air or 10% 8419.81.00.00 other gases 10.00% u 8419.89.00.00 - Other machinery, plant and 10.00% 10% u 8419.90.00.00 equipment : 10.00% 10% kg -- For making hot drinks or for 10% 8420.10.00.00 cooking or heating food 5.00% u -- Other 5.00% 10% kg 8420.91.00.00 5.00% 10% kg 8420.99.00.00 - Parts 10% 10.00% u 8421.11.00.00 Calendering or other rolling 10.00% 10% u 8421.12.00.00 machines, other than for metals or 10.00% 10% u 8421.19.00.00 glass, and cylinders therefor. 10% - Calendering or other rolling 10.00% u 8421.21.10.00 machines 10.00% 10% u 8421.21.90.00 - Parts : 10% 10.00% u 8421.22.10.00 -- Cylinders 10.00% 10% u 8421.22.90.00 10.00% 10% u 8421.23.00.00 -- Other 10.00% 10% u 8421.29.00.00 10% Centrifuges, including centrifugal 10.00% u 8421.31.00.00 dryers; filtering or purifying 10% machinery and apparatus, for 10.00% u 8421.39.10.00 liquids or gases. 10.00% 10% u 8421.39.90.00 - Centrifuges, including centrifugal 10% 8421.91.00.00 dryers : 10.00% kg 8421.99.00.00 -- Cream separators 10.00% 10% kg 10% -- Clothes-dryers -- Other - Filtering or purifying machinery and apparatus for liquids : -- For filtering or purifying water: --- Domestic type --- Other -- For filtering or purifying beverages other than water: --- Domestic type --- Other -- Oil or petrol-filters for internal combustion engines -- Other - Filtering or purifying machinery and apparatus for gases : -- Intake air filters for internal combustion engines -- Other: --- “Filter dryers” for refrigerators and freezers --- Other - Parts : -- Of centrifuges, including centrifugal dryers -- Other 328

Heading HS Code Description ID Rates Overaged SU84.22 GST Excise 8422.11.00.00 Dish washing machines; 15.00% u84.23 8422.19.00.00 10.00% 10% u 8422.20.00.00 machinery for cleaning or drying 10.00% 10% u 8422.30.00.00 10% bottles or other containers; 10.00% u 8422.40.00.00 10.00% 10% u 8422.90.00.00 machinery for filling, closing, 10.00% 10% kg 10% 8423.10.00.00 sealing or labelling bottles, cans, 7.50% u 8423.20.00.00 7.50% 10% u 8423.30.00.00 boxes, bags or other containers; 7.50% 10% u 7.50% 10% u 8423.81.00.00 machinery for capsuling bottles, 7.50% 10% u 8423.82.00.00 7.50% 10% u 8423.89.00.00 jars, tubes and similar containers; 7.50% 10% kg 8423.90.00.00 other packing or wrapping 10% machinery (including heat-shrink wrapping machinery); machinery for aerating beverages. - Dish washing machines : -- Of the household type -- Other - Machinery for cleaning or drying bottles or other containers - Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages - Other packing or wrapping machinery (including heat-shrink wrapping machinery) - Parts Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. - Personal weighing machines, including baby scales; household scales - Scales for continuous weighing of goods on conveyors - Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales - Other weighing machinery : -- Having a maximum weighing capacity not exceeding 30 kg -- Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg -- Other - Weighing machine weights of all kinds; parts of weighing machinery 329

Heading HS Code Description Rates SU84.24 ID GST Excise Overaged 8424.10.00.00 Mechanical appliances (whether or u 8424.20.00.00 not hand-operated) for projecting, 7.50% 10% u 8424.30.00.00 dispersing or spraying liquids or 5.00% 10% u powders; fire extinguishers, u whether or not charged; spray 5.00% 10% u guns and similar appliances; steam u or sand blasting machines and u similar jet projecting machines. kg - Fire extinguishers, whether or not charged u - Spray guns and similar appliances u u - Steam or sand blasting machines u and similar jet projecting machines u - Agricultural or horticultural 2.50% 10% u sprayers : 2.50% 10% u 8424.41.00.00 --Portable sprayers u 8424.49.00.00 -- Other u 8424.82.00.00 - Other appliances : 7.50% 10% 8424.89.00.00 -- Agricultural or horticultural 7.50% 10% 8424.90.00.00 -- Other 7.50% 10% - Parts84.25 Pulley tackle and hoists other than skip hoists; winches and capstans; 8425.11.00.00 jacks. 2.50% 10% 8425.19.00.00 - Pulley tackle and hoists other than 7.50% 10% skip hoists or hoists of a kind used for raising vehicles : 7.50% 10% -- Powered by electric motor 7.50% 10% -- Other - Winches; capstans : 8425.31.00.00 -- Powered by electric motor 8425.39.00.00 -- Other 8425.41.00.00 - Jacks; hoists of a kind used for 7.50% 10% 8425.42.00.00 raising vehicles : 7.50% 10% -- Built-in jacking systems of a type 7.50% 10% used in garages -- Other jacks and hoists, hydraulic 8425.49.00.00 -- Other84.26 Ships' derricks; cranes, including cable cranes; mobile lifting frames, 8426.11.00.00 straddle carriers and works trucks 7.50% 10% 8426.12.00.00 fitted with a crane. 7.50% 10% - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers : -- Overhead travelling cranes on fixed support -- Mobile lifting frames on tyres and straddle carriers 330

Heading HS Code Description ID Rates Overaged SU 8426.19.00.00 -- Other 7.50% GST Excise u84.27 8426.20.00.00 7.50% 10% u84.28 8426.30.00.00 - Tower cranes 7.50% 10% u 10% u 8426.41.00.00 - Portal or pedestal jib cranes u 8426.49.00.00 7.50% 10% - Other machinery, self-propelled : 7.50% 10% u 8426.91.00.00 u 8426.99.00.00 -- On tyres 7.50% 10% 7.50% 10% u 8427.10.00.00 -- Other u 8427.20.00.00 7.50% 10% u 8427.90.00.00 - Other machinery : 7.50% 10% 7.50% 10% u 8428.10.00.00 -- Designed for mounting on road u 8428.20.00.00 vehicles 7.50% 10% -- Other 7.50% 10% u 8428.31.00.00 u 8428.32.00.00 Fork-lift trucks; other works 7.50% 10% u 8428.33.00.00 trucks fitted with lifting or 7.50% 10% u 8428.39.00.00 handling equipment. 7.50% 10% u 8428.40.00.00 - Self-propelled trucks powered by 7.50% 10% u 8428.60.00.00 an electric motor 7.50% 10% u - Other self-propelled trucks 7.50% 10% u - Other trucks 7.50% 10% u u Other lifting, handling, loading or u unloading machinery (for u example, lifts, escalators, conveyors, teleferics). - Lifts and skip hoists - Pneumatic elevators and conveyors - Other continuous-action elevators and conveyors, for goods or materials : -- Specially designed for underground use -- Other, bucket type -- Other, belt type -- Other - Escalators and moving walkways - Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars 8428.90.00.00 - Other machinery84.29 8429.11.00.00 Self-propelled bulldozers, 8429.19.00.00 8429.20.00.00 angledozers, graders, levellers, 8429.30.00.00 8429.40.00.00 scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Bulldozers and angledozers : -- Track laying 5.00% 10% 5.00% 10% -- Other 5.00% 10% 5.00% 10% - Graders and levellers 5.00% 10% - Scrapers - Tamping machines and road rollers - Mechanical shovels, excavators and shovel loaders : 331

Heading HS Code Description Rates SU84.30 8429.51.00.00 -- Front-end shovel loaders ID GST Excise Overaged u 8429.52.00.00 5.00% 10% u84.31 8429.59.00.00 -- Machinery with a 360° revolving u84.32 superstructure 5.00% 10% 8430.10.00.00 -- Other 5.00% 10% u 8430.20.00.00 u Other moving, grading, levelling, 5.00% 10% 8430.31.00.00 scraping, excavating, tamping, 5.00% 10% u 8430.39.00.00 compacting, extracting or boring u machinery, for earth, minerals or 5.00% 10% 8430.41.00.00 ores; pile-drivers and pile- 5.00% 10% u 8430.49.00.00 extractors; snow-ploughs and u 8430.50.00.00 snow-blowers. 5.00% 10% u - Pile-drivers and pile-extractors 5.00% 10% 8430.61.00.00 5.00% 10% u 8430.69.00.00 - Snow-ploughs and snow-blowers u 5.00% 10% 8431.10.00.00 - Coal or rock cutters and tunnelling 5.00% 10% kg 8431.20.00.00 machinery : kg 8431.31.00.00 -- Self-propelled 5.00% 10% kg 8431.39.00.00 5.00% 10% kg -- Other 8431.41.00.00 5.00% 10% kg 8431.42.00.00 - Other boring or sinking 5.00% 10% kg 8431.43.00.00 machinery : -- Self-propelled 5.00% 10% kg 8431.49.00.00 5.00% 10% kg -- Other 8432.10.00.00 5.00% 10% u - Other machinery, self-propelled 5.00% 10% - Other machinery, not self- 5.00% 10% propelled : -- Tamping or compacting machinery -- Other Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. - Of machinery of heading 84.25 - Of machinery of heading 84.27 - Of machinery of heading 84.28 : -- Of lifts, skip hoists or escalators -- Other - Of machinery of heading 84.26, 84.29 or 84.30 : -- Buckets, shovels, grabs and grips -- Bulldozer or angledozer blades -- Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 -- Other Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. - Ploughs - Harrows, scarifiers, cultivators, weeders and hoes : 332

Heading HS Code Description ID Rates Overaged SU84.33 8432.21.00.00 -- Disc harrows 2.50% GST Excise u 8432.29.00.00 2.50% 10% u84.34 8432.31.00.00 -- Other 10%84.35 8432.39.00.00 10.00% u - Seeders, planters and transplanters : 10.00% 10% u 8432.41.00.00 10% 8432.42.00.00 -- No-till direct seeders, planters and 5.00% u 8432.80.00.00 transplanters 5.00% 10% u 8432.90.00.00 -- Other 2.50% 10% u 2.50% 10% kg 8433.11.00.00 - Manure spreaders and fertiliser 10% 8433.19.00.00 distributors : 10.00% u 8433.20.00.00 -- Manure spreaders 10.00% 10% u 8433.30.00.00 10.00% 10% u 8433.40.00.00 -- Fertiliser distributors 10% u 2.50% 10% u 8433.51.00.00 - Other machinery 2.50% 10% 8433.52.00.00 u 8433.53.00.00 - Parts 2.50% 10% u 8433.59.00.00 2.50% 10% u 8433.60.00.00 Harvesting or threshing 2.50% 10% u machinery, including straw or 2.50% 10% 8433.90.00.00 fodder balers; grass or hay u mowers; machines for cleaning, 2.50% 10% kg 8434.10.00.00 sorting or grading eggs, fruit or 2.50% 10% 8434.20.00.00 other agricultural produce, other u 8434.90.00.00 than machinery of heading 84.37. 5.00% 10% u - Mowers for lawns, parks or sports- 5.00% 10% kg 8435.10.00.00 grounds : 5.00% 10% -- Powered, with the cutting device u rotating in a horizontal plane 10.00% 10% -- Other - Other mowers, including cutter bars for tractor mounting - Other haymaking machinery - Straw or fodder balers, including pick-up balers - Other harvesting machinery; threshing machinery : -- Combine harvester-threshers -- Other threshing machinery -- Root or tuber harvesting machines -- Other - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce - Parts Milking machines and dairy machinery. - Milking machines - Dairy machinery - Parts Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. - Machinery 333

Heading HS Code Description ID Rates Overaged SU84.36 8435.90.00.00 10.00% GST Excise kg - Parts 10%84.37 8436.10.00.00 7.50% u84.38 Other agricultural, horticultural, 5.00% 10% u 8436.21.00.00 forestry, poultry-keeping or bee- 7.50% u 8436.29.00.00 keeping machinery, including 7.50% 10% u 8436.80.00.00 germination plant fitted with 7.50% 10% kg 8436.91.00.00 mechanical or thermal equipment; 7.50% 10% kg 8436.99.00.00 poultry incubators and brooders. - Machinery for preparing animal 7.50% 10% u 8437.10.00.00 feeding stuffs 7.50% 10% u 8437.80.00.00 - Poultry-keeping machinery; poultry 7.50% kg 8437.90.00.00 incubators and brooders : 10% 7.50% 10% u 8438.10.00.00 -- Poultry incubators and brooders 7.50% 10% u 8438.20.00.00 7.50% u 8438.30.00.00 -- Other 5.00% 10% u 8438.40.00.00 - Other machinery 7.50% 10% u 8438.50.00.00 - Parts : 7.50% 10% u 8438.60.00.00 -- Of poultry-keeping machinery or 7.50% 10% u 8438.80.00.00 poultry incubators and brooders 10% 10% -- Other 10% Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables - Other machinery - Parts Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products - Machinery for the manufacture of confectionery, cocoa or chocolate - Machinery for sugar manufacture - Brewery machinery - Machinery for the preparation of meat or poultry - Machinery for the preparation of fruits, nuts or vegetables - Other machinery 334

Heading HS Code Description Rates SU 8438.90.00.00 - Parts ID GST Excise Overaged kg 7.50% 10% u84.39 Machinery for making pulp of u fibrous cellulosic material or for u 8439.10.00.00 making or finishing paper or kg paperboard. kg - Machinery for making pulp of 7.50% 10% u fibrous cellulosic material 7.50% 10% kg 7.50% 10% 8439.20.00.00 - Machinery for making paper or u 8439.30.00.00 paperboard 7.50% 10% u - Machinery for finishing paper or 7.50% 10% u paperboard u - Parts : 7.50% 10% u 7.50% 10% kg 8439.91.00.00 -- Of machinery for making pulp of fibrous cellulosic material u kg 8439.99.00.00 -- Other84.40 Book-binding machinery, including book-sewing machines. 8440.10.00.00 - Machinery 8440.90.00.00 - Parts84.41 Other machinery for making up paper pulp, paper or paperboard, 8441.10.00.00 including cutting machines of all 7.50% 10% 8441.20.00.00 kinds. 7.50% 10% 8441.30.00.00 - Cutting machines 7.50% 10% 8441.40.00.00 - Machines for making bags, sacks or envelopes - Machines for making cartons, 7.50% 10% boxes, cases, tubes, drums or similar 7.50% 10% containers, other than by moulding 7.50% 10% - Machines for moulding articles in paper pulp, paper or paperboard 8441.80.00.00 - Other machinery 8441.90.00.00 - Parts84.42 Machinery, apparatus and equipment (other than the 8442.30.00.00 machines of headings 84.56 to 7.50% 10% 8442.40.00.00 84.65) for preparing or making 7.50% 10% plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). - Machinery, apparatus and equipment - Parts of the foregoing machinery, apparatus or equipment 335

Heading HS Code Description ID Rates Overaged SU84.43 8442.50.00.00 GST Excise - Plates, cylinders and other printing 7.50% kg 8443.11.00.00 components; plates, cylinders and 10% 8443.12.00.00 lithographic stones, prepared for 7.50% u printing purposes (for example, 10% 8443.13.00.00 planed, grained or polished) 7.50% u 8443.14.00.00 Printing machinery used for 7.50% 10% u 8443.15.00.00 printing by means of plates, 7.50% 10% u 8443.16.00.00 cylinders and other printing 7.50% 10% u 8443.17.00.00 components of heading 84.42; 7.50% 10% u 8443.19.00.00 other printers, copying machines 7.50% 10% u and facsimile machines, whether 7.50% 10% u 8443.31.10.00 or not combined; parts and 10% 8443.31.90.00 accessories thereof. 15.00% u 8443.32.10.00 - Printing machinery used for 0.00% 10% u 8443.32.90.00 printing by means of plates, 7.50% 10% u 8443.39.10.00 cylinders and other printing 7.50% u components of heading 84.42 : 10% u -- Offset printing machinery, reel-fed 15.00% 10% 10% -- Offset printing machinery, sheet- fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) -- Other offset printing machinery -- Letterpress printing machinery, reel fed, excluding flexographic printing -- Letterpress printing machinery, other than reel fed, excluding flexographic printing -- Flexographic printing machinery -- Gravure printing machinery -- Other - Other printers, copying machines and facsimile machines, whether or not combined : -- Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network: --- Incorporating copying function --- Other -- Other, capable of connecting to an automatic data processing machine or to a network: --- Copying machines --- Other -- Other: --- Copying machines 336

Heading HS Code Description Rates SU 8443.39.90.00 ID GST Excise Overaged u84.44 8443.91.00.00 --- Other 0.00% 10%84.45 kg 8443.99.00.00 - Parts and accessories : 7.50% 10% kg 8444.00.00.00 7.50% 10% u -- Parts and accessories of printing 8445.11.00.00 5.00% 10% u 8445.12.00.00 machinery used for printing by u 8445.13.00.00 u 8445.19.00.00 means of plates, cylinders and other u u printing components of u u heading 84.42 u u -- Other u Machines for extruding, drawing, 5.00% 10% u texturing or cutting man-made 5.00% 10% u textile materials. 5.00% 10% Machines for preparing textile 5.00% 10% u fibres; spinning, doubling or 5.00% 10% twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. - Machines for preparing textile fibres : -- Carding machines -- Combing machines -- Drawing or roving machines -- Other 8445.20.00.00 - Textile spinning machines 8445.30.00.00 - Textile doubling or twisting 5.00% 10% 8445.40.00.00 machines - Textile winding (including weft- winding) or reeling machines 5.00% 10% 5.00% 10% 8445.90.00.00 - Other84.46 8446.10.00.00 Weaving machines (looms). 5.00% 10% - For weaving fabrics of a width not exceeding 30 cm - For weaving fabrics of a width exceeding 30 cm, shuttle type : 8446.21.00.00 -- Power looms 5.00% 10% 5.00% 10% 8446.29.00.00 -- Other 5.00% 10% 8446.30.00.00 - For weaving fabrics of a width exceeding 30 cm, shuttleless type84.47 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. - Circular knitting machines : 8447.11.00.00 -- With cylinder diameter not 5.00% 10% exceeding 165 mm 337

Heading HS Code Description Rates SU 8447.12.00.00 ID GST Excise Overaged u -- With cylinder diameter exceeding 5.00% 10% u 8447.20.00.00 165 mm 5.00% 10% u - Flat knitting machines; stitch- 5.00% 10% 8447.90.00.00 bonding machines kg - Other 5.00% 10% kg 5.00% 10% kg84.48 Auxiliary machinery for use with 5.00% 10% kg kg machines of heading 84.44, 84.45, 5.00% 10% kg 5.00% 10% kg 84.46 or 84.47 (for example, 5.00% 10% 5.00% 10% kg dobbies, Jacquards, automatic kg 5.00% 10% stop motions, shuttle changing 5.00% 10% kg kg mechanisms); parts and 5.00% 10% 5.00% 10% accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). - Auxiliary machinery for machines 8448.11.00.00 of heading 84.44, 84.45, 84.46 or 8448.19.00.00 84.47 : 8448.20.00.00 -- Dobbies and Jacquards; card reducing, copying, punching or 8448.31.00.00 assembling machines for use therewith -- Other - Parts and accessories of machines of heading 84.44 or of their auxiliary machinery - Parts and accessories of machines of heading 84.45 or of their auxiliary machinery : -- Card clothing 8448.32.00.00 -- Of machines for preparing textile fibres, other than card clothing 8448.33.00.00 -- Spindles, spindle flyers, spinning rings and ring travellers 8448.39.00.00 -- Other 8448.42.00.00 - Parts and accessories of weaving 8448.49.00.00 machines (looms) or of their auxiliary machinery : 8448.51.00.00 -- Reeds for looms, healds and heald- frames -- Other - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery : -- Sinkers, needles and other articles used in forming stitches 8448.59.00.00 -- Other 338

Heading HS Code Description ID Rates Overaged SU84.49 8449.00.00.00 GST Excise84.50 Machinery for the manufacture or 5.00% kg 8450.11.00.00 finishing of felt or nonwovens in 10%84.51 8450.12.00.00 the piece or in shapes, including 15.00% u 8450.19.00.00 machinery for making felt hats; 15.00% 10% u 8450.20.00.00 blocks for making hats. 15.00% 10% u 8450.90.00.00 Household or laundry-type 20.00% 10% u washing machines, including 10% kg 8451.10.00.00 machines which both wash and 5.00% 10% 8451.21.00.00 dry. u 8451.29.00.00 - Machines, each of a dry linen 20.00% 10% u 8451.30.00.00 capacity not exceeding 10 kg : 15.00% 10% u 8451.40.00.00 20.00% 10% u 8451.50.00.00 -- Fully-automatic machines 20.00% 10% u 8451.80.00.00 20.00% 10% u 8451.90.00.00 -- Other machines, with built-in 20.00% 10% u centrifugal drier 10% kg -- Other 5.00% 10% 5.00% - Machines, each of a dry linen capacity exceeding 10 kg - Parts Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. - Dry-cleaning machines - Drying machines : -- Each of a dry linen capacity not exceeding 10 kg -- Other - Ironing machines and presses (including fusing presses) - Washing, bleaching or dyeing machines - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics - Other machinery - Parts 339

Heading HS Code Description Rates SU84.52 8452.10.00.00 ID GST Excise Overaged Sewing machines, other than book- u sewing machines of heading 84.40; 5.00% 10% u furniture, bases and covers u specially designed for sewing kg machines; sewing machine needles. - Sewing machines of the household kg type - Other sewing machines : u u 8452.21.00.00 -- Automatic units 7.50% 10% u 7.50% 10% kg 8452.29.00.00 -- Other 7.50% 10% u 8452.30.00.00 - Sewing machine needles 5.00% 10% u 8452.90.00.00 u84.53 - Furniture, bases and covers for kg 8453.10.00.00 sewing machines and parts thereof; other parts of sewing machines u Machinery for preparing, tanning 5.00% 10% u or working hides, skins or leather u or for making or repairing u footwear or other articles of hides, kg skins or leather, other than sewing machines. - Machinery for preparing, tanning or working hides, skins or leather 8453.20.00.00 - Machinery for making or repairing 5.00% 10% footwear 5.00% 10% 5.00% 10% 8453.80.00.00 - Other machinery 8453.90.00.00 - Parts84.54 Converters, ladles, ingot moulds and casting machines, of a kind 8454.10.00.00 used in metallurgy or in metal 7.50% 10% foundries. 7.50% 10% - Converters 7.50% 10% 7.50% 10% 8454.20.00.00 - Ingot moulds and ladles 8454.30.00.00 - Casting machines 8454.90.00.00 - Parts84.55 Metal-rolling mills and rolls therefor. 8455.10.00.00 - Tube mills 7.50% 10% 8455.21.00.00 - Other rolling mills : 7.50% 10% 7.50% 10% -- Hot or combination hot and cold 7.50% 10% 7.50% 10% 8455.22.00.00 -- Cold 8455.30.00.00 - Rolls for rolling mills 8455.90.00.00 - Other parts84.56 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro- discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines. 340

Heading HS Code Description Rates SU - Operated by laser or other light or ID GST Excise Overaged photon beam processes u u 8456.11.00.00 -- Operated by laser 5.00% 10% u 8456.12.00.00 u -- Operated by other light or photon 5.00% 10% u 8456.20.00.00 beam processes 5.00% 10% u - Operated by ultrasonic processes u 8456.30.00.00 - Operated by electro-discharge 5.00% 10% u processes 5.00% 10% u 8456.40.00.00 - Operated by plasma arc processess 5.00% 10% u 8456.50.00.00 5.00% 10% - Water-jet cutting machines u u 8456.90.00.00 - Other u u84.57 Machining centres, unit u construction machines (single u u station) and multi-station transfer u u machines, for working metal. u u 8457.10.00.00 - Machining centres 5.00% 10% u 5.00% 10% u 8457.20.00.00 - Unit construction machines (single 5.00% 10% station) 5.00% 10% 8457.30.00.00 - Multi-station transfer machines 5.00% 10%84.58 Lathes (including turning centres) 5.00% 10% for removing metal. 5.00% 10% - Horizontal lathes : 8458.11.00.00 -- Numerically controlled 8458.19.00.00 -- Other - Other lathes : 8458.91.00.00 -- Numerically controlled 8458.99.00.00 -- Other84.59 Machine-tools (including way-type unit head machines) for drilling, 8459.10.00.00 boring, milling, threading or 5.00% 10% tapping by removing metal, other 8459.21.00.00 than lathes (including turning 5.00% 10% 8459.29.00.00 centres) of heading 84.58. 5.00% 10% - Way-type unit head machines 5.00% 10% - Other drilling machines : 5.00% 10% -- Numerically controlled 5.00% 10% 5.00% 10% -- Other 5.00% 10% - Other boring-milling machines : 5.00% 10% 8459.31.00.00 -- Numerically controlled 8459.39.00.00 -- Other - Other boring machines : 8459.41.00.00 -- Numerically controlled 8459.49.00.00 -- Other - Milling machines, knee-type : 8459.51.00.00 -- Numerically controlled 8459.59.00.00 -- Other - Other milling machines : 341

Heading HS Code Description ID Rates Overaged SU 5.00% GST Excise u 8459.61.00.00 -- Numerically controlled 5.00% 10% u 10% u 8459.69.00.00 -- Other u 8459.70.00.00 - Other threading or tapping u machines Machine-tools for deburring, 5.00% 10% u sharpening, grinding, honing, u84.60 lapping, polishing or otherwise u finishing metal or cermets by u means of grinding stones, abrasives or polishing products, u other than gear cutting, gear u grinding or gear finishing u machines of heading 84.61. u - Flat-surface grinding machines : u 8460.12.00.00 -- Numerically controlled 5.00% 10% u 5.00% 10% u 8460.19.00.00 -- Other u u - Other grinding machines : 8460.22.00.00 -- Centreless grinding machines, 5.00% 10% 8460.23.00.00 numerically controlled -- Other cylindrical grinding machines, numerically controlled 5.00% 10% 5.00% 10% 8460.24.00.00 -- Other, numerically controlled 5.00% 10% 8460.29.00.00 -- Other - Sharpening (tool or cutter grinding) 5.00% 10% machines : 5.00% 10% 8460.31.00.00 -- Numerically controlled 5.00% 10% 5.00% 10% 8460.39.00.00 -- Other 8460.40.00.00 - Honing or lapping machines 8460.90.00.00 - Other84.61 Machine-tools for planing, shaping, slotting, broaching, gear 8461.20.00.00 cutting, gear grinding or gear 5.00% 10% finishing, sawing, cutting-off and 5.00% 10% other machine-tools working by removing metal or cermets, not elsewhere specified or included. - Shaping or slotting machines 8461.30.00.00 - Broaching machines 8461.40.00.00 - Gear cutting, gear grinding or gear 5.00% 10% finishing machines 5.00% 10% 5.00% 10% 8461.50.00.00 - Sawing or cutting-off machines 8461.90.00.00 - Other 342

Heading HS Code Description Rates SU84.62 8462.10.00.00 ID GST Excise Overaged Machine-tools (including presses) u for working metal by forging, 5.00% 10% hammering or die-stamping; u machine-tools (including presses) 5.00% 10% u for working metal by bending, 5.00% 10% folding, straightening, flattening, u shearing, punching or notching; 5.00% 10% u presses for working metal or metal 5.00% 10% carbides, not specified above. u - Forging or die-stamping machines 5.00% 10% u (including presses) and hammers 5.00% 10% u 5.00% 10% u 8462.21.00.00 - Bending, folding, straightening or 5.00% 10% flattening machines (including u presses) : u -- Numerically controlled u u 8462.29.00.00 -- Other u 8462.31.00.00 - Shearing machines (including u presses), other than combined u punching and shearing machines : -- Numerically controlled 8462.39.00.00 -- Other 8462.41.00.00 - Punching or notching machines (including presses), including combined punching and shearing machines : -- Numerically controlled 8462.49.00.00 -- Other - Other : 8462.91.00.00 -- Hydraulic presses 8462.99.00.00 -- Other84.63 Other machine-tools for working metal or cermets, without 8463.10.00.00 removing material. - Draw-benches for bars, tubes, profiles, wire or the like 5.00% 10% 5.00% 10% 8463.20.00.00 - Thread rolling machines 5.00% 10% 5.00% 10% 8463.30.00.00 - Machines for working wire 8463.90.00.00 - Other84.64 Machine-tools for working stone, ceramics, concrete, asbestos- 8464.10.00.00 cement or like mineral materials 5.00% 10% or for cold working glass. 5.00% 10% - Sawing machines 5.00% 10% 8464.20.00.00 - Grinding or polishing machines 8464.90.00.00 - Other 343

Heading HS Code Description Rates SU84.65 ID GST Excise Overaged 8465.10.00.00 Machine-tools (including machines u 8465.20.00.00 for nailing, stapling, glueing or 5.00% 10% u 8465.91.00.00 otherwise assembling) for working 5.00% 10% u wood, cork, bone, hard rubber, u hard plastics or similar hard 5.00% 10% u materials. u - Machines which can carry out u different types of machining u operations without tool change u between such operations - Machining centres kg kg - Other : kg kg -- Sawing machines kg kg 8465.92.00.00 -- Planing, milling or moulding (by 5.00% 10% kg 8465.93.00.00 cutting) machines 8465.94.00.00 -- Grinding, sanding or polishing 5.00% 10% u machines 5.00% 10% u -- Bending or assembling machines 5.00% 10% 8465.95.00.00 -- Drilling or morticing machines 8465.96.00.00 -- Splitting, slicing or paring 5.00% 10% machines 5.00% 10% 8465.99.00.00 -- Other84.66 Parts and accessories suitable for use solely or principally with the 8466.10.00.00 machines of headings 84.56 to 5.00% 10% 8466.20.00.00 84.65, including work or tool 5.00% 10% holders, self-opening dieheads, 5.00% 10% dividing heads and other special 5.00% 10% attachments for the machines; tool 5.00% 10% holders for any type of tool for 5.00% 10% working in the hand. 5.00% 10% - Tool holders and self-opening dieheads 5.00% 10% - Work holders 5.00% 10% 8466.30.00.00 - Dividing heads and other special attachments for machines - Other : 8466.91.00.00 -- For machines of heading 84.64 8466.92.00.00 -- For machines of heading 84.6584.67 8466.93.00.00 -- For machines of headings 84.56 to 8466.94.00.00 84.61 -- For machines of heading 84.62 or 8467.11.00.00 84.63 8467.19.00.00 Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor. - Pneumatic : -- Rotary type (including combined rotary-percussion) -- Other 344

Heading HS Code Description ID Rates Overaged SU 8467.21.00.00 - With self-contained electric motor : 5.00% GST Excise u84.68 8467.22.00.00 5.00% 10% u 8467.29.00.00 -- Drills of all kinds 5.00% 10% u[84.69] 8467.81.00.00 5.00% 10% u84.70 8467.89.00.00 -- Saws 5.00% 10% u 8467.91.00.00 5.00% 10% kg 8467.92.00.00 -- Other 5.00% 10% kg 8467.99.00.00 5.00% 10% kg - Other tools : 10% 8468.10.00.00 5.00% u 8468.20.00.00 -- Chain saws 5.00% 10% u 8468.80.00.00 5.00% 10% u 8468.90.00.00 -- Other 5.00% 10% kg 10% 8470.10.00.00 - Parts : 10.00% u 10% 8470.21.00.00 -- Of chain saws 10.00% u 8470.29.00.00 10.00% 10% u 8470.30.00.00 -- Of pneumatic tools 10.00% 10% u 8470.50.00.00 10.00% 10% u 8470.90.00.00 -- Other 10.00% 10% u 10% Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances. - Hand-held blow pipes - Other gas-operated machinery and apparatus - Other machinery and apparatus - Parts Calculating machines and pocket- size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. - Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions - Other electronic calculating machines : -- Incorporating a printing device -- Other - Other calculating machines - Cash registers - Other 345

Heading HS Code Description ID Rates Overaged SU84.71 GST Excise 8471.30.10.00 Automatic data processing 10.00% u 8471.30.90.00 machines and units thereof; 10.00% 10% u magnetic or optical readers, 10% 8471.41.10.00 machines for transcribing data 10.00% u 8471.41.90.00 onto data media in coded form and 10.00% 10% u 8471.49.10.00 machines for processing such data, 10.00% 10% u 8471.49.90.00 not elsewhere specified or 10.00% 10% u included. 10% 8471.50.10.00 - Portable automatic data processing 10.00% u 8471.50.90.00 machines, weighing not more than 10.00% 10% u 8471.60.10.00 10 kg, consisting of at least a central 10% 8471.60.90.00 processing unit, a keyboard and a 10.00% u display: 10.00% 10% u -- Presented completely knocked 10% down (CKD) or unassembled for the assembly industry -- Other - Other automatic data processing machines : -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other -- Other, presented in the form of systems: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other - Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other - Input or output units, whether or not containing storage units in the same housing: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other - Storage units: 346

Heading HS Code Description ID Rates Overaged SU84.72 8471.70.10.00 10.00% GST Excise u84.73 8471.70.90.00 -- Presented completely knocked 10.00% 10% u 8471.80.10.00 down (CKD) or unassembled for the 10% 8471.80.90.00 assembly industry 10.00% u 8471.90.00.00 -- Other 10.00% 10% u 10.00% 10% u 8472.10.00.00 - Other units of automatic data 10% 8472.30.00.00 processing machines: 7.50% u -- Presented completely knocked 10% 8472.90.00.00 down (CKD) or unassembled for the 7.50% u assembly industry 7.50% 10% u 8473.21.00.00 -- Other 10% 8473.29.00.00 5.00% kg 8473.30.00.00 - Other 5.00% 10% kg 8473.40.00.00 7.50% 10% kg 8473.50.00.00 Other office machines (for 5.00% 10% kg 5.00% 10% kg example, hectograph or stencil 10% duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Duplicating machines - Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps - Other Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72. - Parts and accessories of the machines of heading 84.70 : -- Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 -- Other - Parts and accessories of the machines of heading 84.71 - Parts and accessories of the machines of heading 84.72 - Parts and accessories equally suitable for use with machines of two or more of the headings 84.70 to 84.72 347

Heading HS Code Description ID Rates Overaged SU84.74 GST Excise 8474.10.00.00 Machinery for sorting, screening, 5.00% u84.75 8474.20.00.00 separating, washing, crushing, 5.00% 10% u84.76 8474.31.00.00 grinding, mixing or kneading 5.00% 10% u 8474.32.00.00 earth, stone, ores or other mineral 5.00% 10% u 8474.39.00.00 substances, in solid (including 5.00% 10% u 8474.80.00.00 powder or paste) form; machinery 5.00% 10% u 8474.90.00.00 for agglomerating, shaping or 5.00% 10% kg moulding solid mineral fuels, 10% 8475.10.00.00 ceramic paste, unhardened 5.00% u cements, plastering materials or 10% 8475.21.00.00 other mineral products in powder 5.00% u 8475.29.00.00 or paste form; machines for 5.00% 10% u 8475.90.00.00 forming foundry moulds of sand. 5.00% 10% kg - Sorting, screening, separating or 10% 8476.21.00.00 washing machines 10.00% u 8476.29.00.00 - Crushing or grinding machines 10.00% 10% u 10% - Mixing or kneading machines : -- Concrete or mortar mixers -- Machines for mixing mineral substances with bitumen -- Other - Other machinery - Parts Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. - Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes - Machines for manufacturing or hot working glass or glassware : -- Machines for making optical fibres and preforms thereof -- Other - Parts Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money- changing machines. - Automatic beverage-vending machines : -- Incorporating heating or refrigerating devices -- Other - Other machines : 348

Heading HS Code Description ID Rates Overaged SU84.77 8476.81.00.00 -- Incorporating heating 10.00% GST Excise u 8476.89.00.00 refrigerating devices or 10.00% 10% u84.78 8476.90.00.00 -- Other 10.00% 10% kg84.79 10% 8477.10.00.00 - Parts 5.00% u 8477.20.00.00 5.00% 10% u 8477.30.00.00 Machinery for working rubber or 5.00% 10% u 8477.40.00.00 plastics or for the manufacture of 5.00% 10% u products from these materials, not 10% 8477.51.00.00 specified or included elsewhere in 5.00% u this Chapter. 5.00% 10% u 8477.59.00.00 - Injection-moulding machines 5.00% 10% u 8477.80.00.00 5.00% 10% kg 8477.90.00.00 - Extruders 10% - Blow moulding machines 5.00% u 8478.10.00.00 - Vacuum moulding machines and 5.00% 10% kg 8478.90.00.00 other thermoforming machines 10% 5.00% u 8479.10.00.00 - Other machinery for moulding or 10% 8479.20.00.00 otherwise forming : 5.00% u -- For moulding or retreading 10% 8479.30.00.00 pneumatic tyres or for moulding or 5.00% u otherwise forming inner tubes 5.00% 10% u 8479.40.00.00 -- Other 5.00% 10% u 8479.50.00.00 5.00% 10% u 8479.60.00.00 - Other machinery 5.00% 10% u 8479.71.00.00 5.00% 10% u 8479.79.00.00 - Parts 10% Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. - Machinery - Parts Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. - Machinery for public works, building or the like - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork - Rope or cable-making machines - Industrial robots, not elsewhere specified or included - Evaporative air coolers - Passenger boarding bridges : -- Of a kind used in airports -- Other 349

Heading HS Code Description Rates SU 8479.81.00.00 ID GST Excise Overaged - Other machines and mechanical u appliances : 5.00% 10% -- For treating metal, including u electric wire coil-winders u kg 8479.82.00.00 -- Mixing, kneading, crushing, 5.00% 10% 8479.89.00.00 grinding, screening, sifting, 5.00% 10% kg homogenising, emulsifying or 5.00% 10% kg stirring machines kg -- Other kg84.80 8479.90.00.00 - Parts kg 8480.10.00.00 kg Moulding boxes for metal 5.00% 10% kg foundry; mould bases; moulding 5.00% 10% kg patterns; moulds for metal (other 5.00% 10% kg than ingot moulds), metal carbides, glass, mineral materials, kg rubber or plastics. kg - Moulding boxes for metal foundry kg kg 8480.20.00.00 - Mould bases 5.00% 10% kg 8480.30.00.00 - Moulding patterns 5.00% 10% kg - Moulds for metal or metal 5.00% 10% u 8480.41.00.00 carbides : 5.00% 10% u 8480.49.00.00 -- Injection or compression types u 8480.50.00.00 -- Other u - Moulds for glass u 8480.60.00.00 - Moulds for mineral materials - Moulds for rubber or plastics : 5.00% 10% 8480.71.00.00 -- Injection or compression types 5.00% 10% 8480.79.00.00 -- Other84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, 8481.10.00.00 tanks, vats or the like, including 5.00% 10% 8481.20.00.00 pressure-reducing valves and thermostatically controlled valves. 7.50% 10% 8481.30.00.00 - Pressure-reducing valves 5.00% 10% 5.00% 10% - Valves for oleohydraulic or 5.00% 10% pneumatic transmissions 5.00% 10% - Check (nonreturn) valves 8481.40.00.00 - Safety or relief valves 8481.80.00.00 - Other appliances 8481.90.00.00 - Parts84.82 Ball or roller bearings. 8482.10.00.00 - Ball bearings 5.00% 10% 8482.20.00.00 - Tapered roller bearings, including 5.00% 10% cone and tapered roller assemblies 5.00% 10% 5.00% 10% 8482.30.00.00 - Spherical roller bearings 5.00% 10% 8482.40.00.00 - Needle roller bearings 8482.50.00.00 - Other cylindrical roller bearings 350