Liberia Customs Tariff 2018-PATEL

Heading HS Code Description Rates SU 8482.80.00.00 - Other, including combined ID GST Excise Overaged u ball/roller bearings kg 8482.91.00.00 - Parts : 5.00% 10% kg 8482.99.00.00 -- Balls, needles and rollers 5.00% 10% u 5.00% 10% u -- Other u84.83 Transmission shafts (including u cam shafts and crank shafts) and u 8483.10.00.00 cranks; bearing housings and u plain shaft bearings; gears and kg gearing; ball or roller screws; gear 5.00% 10% boxes and other speed changers, 5.00% 10% kg including torque converters; 5.00% 10% kg flywheels and pulleys, including kg pulley blocks; clutches and shaft 5.00% 10% couplings (including universal 5.00% 10% joints). 5.00% 10% - Transmission shafts (including cam 5.00% 10% shafts and crank shafts) and cranks 8483.20.00.00 - Bearing housings, incorporating 8483.30.00.00 ball or roller bearings 8483.40.00.00 - Bearing housings, not incorporating ball or roller bearings; plain shaft 8483.50.00.00 bearings 8483.60.00.00 - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters - Flywheels and pulleys, including pulley blocks - Clutches and shaft couplings (including universal joints)84.84 8483.90.00.00 - Toothed wheels, chain sprockets and other transmission elements 8484.10.00.00 presented separately; parts 5.00% 10% 8484.20.00.00 Gaskets and similar joints of metal 5.00% 10% sheeting combined with other 5.00% 10% material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal - Mechanical seals 8484.90.00.00 - Other 351

Heading HS Code Description ID Rates Overaged SU[84.85] GST Excise84.86 8486.10.00.00 Machines and apparatus of a kind 5.00% u used solely or principally for the 10%84.87 8486.20.11.00 manufacture of semiconductor 5.00% u 8486.20.12.00 boules or wafers, semiconductor 5.00% 10% u 8486.20.19.00 devices, electronic integrated 5.00% 10% u 8486.20.90.00 circuits or flat panel displays; 5.00% 10% u 8486.30.10.00 machines and apparatus specified 10% 8486.30.90.00 in Note 9 (C) to this Chapter; parts 5.00% u 8486.40.00.00 and accessories. 5.00% 10% u 8486.90.10.00 - Machines and apparatus for the 10.00% 10% u 8486.90.90.00 manufacture of boules or wafers 5.00% 10% kg 5.00% 10% kg 8487.10.00.00 - Machines and apparatus for the 10% 8487.90.00.00 manufacture of semiconductor 5.00% kg devices or of electronic integrated 5.00% 10% kg circuits: 10% -- Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials: --- Direct write-on-wafer apparatus --- Step and repeat aligners --- Other -- Other - Machines and apparatus for the manufacture of flat panel displays: -- For photographic or cinematographic laboratories; negatoscopes -- Other - Machines and apparatus specified in Note 9 (C) to this Chapter - Parts and accessories: -- Of machines and apparatus of subheading 8686.20 and 8486.30 -- Other Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter. - Ships' or boats' propellers and blades therefor - Other ________________ 352

Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesNotes.1.- This Chapter does not cover : (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading 70.11; (c) Machines and apparatus of heading 84.86; (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or (e) Electrically heated furniture of Chapter 94.2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04.3.- For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.4.- Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).5.- For the purposes of heading 85.23 : (a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.6.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre- established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42.7.- For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.8.- Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43). 353

9.- For the purposes of headings 85.41 and 85.42 : (a) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) “Electronic integrated circuits” are : (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. (iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33, 85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition : 1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components. 2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. 3. (a) “Silicon based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical quantities” relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.(d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function.10.- For the purposes of heading 85.48, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.Subheading Note.1.- Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. _________________ 354

Heading HS Code Description rates SU85.01 Electric motors and generators ID GST Excise Overaged (excluding generating sets). u u 8501.10.00.00 - Motors of an output not exceeding 7.50% 10% u 8501.20.00.00 37.5 W u - Universal AC/DC motors of an u output exceeding 37.5 W 7.50% 10% u u - Other DC motors; DC generators : u u 8501.31.00.00 -- Of an output not exceeding 750 W 7.50% 10% u 8501.32.00.00 -- Of an output exceeding 750 W but 7.50% 10% u not exceeding 75 kW u u 8501.33.00.00 -- Of an output exceeding 75 kW but 7.50% 10% u not exceeding 375 kW 7.50% 10% 7.50% 10% u 8501.34.00.00 -- Of an output exceeding 375 kW u 8501.40.00.00 - Other AC motors, single-phase u u 8501.51.00.00 - Other AC motors, multi-phase : 7.50% 10% 8501.52.00.00 -- Of an output not exceeding 750 W -- Of an output exceeding 750 W but not exceeding 75 kW 7.50% 10% 7.50% 10% 8501.53.00.00 -- Of an output exceeding 75 kW - AC generators (alternators) : 8501.61.00.00 -- Of an output not exceeding 7.50% 10% 8501.62.00.00 75 kVA -- Of an output exceeding 75 kVA 7.50% 10% but not exceeding 375 kVA 7.50% 10% 8501.63.00.00 -- Of an output exceeding 375 kVA 7.50% 10% but not exceeding 750 kVA 8501.64.00.00 -- Of an output exceeding 750 kVA85.02 Electric generating sets and rotary converters. 8502.11.10.00 - Generating sets with compression- 7.50% 10% 8502.11.90.00 ignition internal combustion piston 7.50% 10% engines (diesel or semi-diesel engines) : 7.50% 10% -- Of an output not exceeding 7.50% 10% 75 kVA: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other -- Of an output exceeding 75 kVA but not exceeding 375 kVA: 8502.12.10.00 --- Presented completely knocked 8502.12.90.00 down (CKD) or unassembled for the assembly industry --- Other -- Of an output exceeding 375 kVA: 355

Heading HS Code Description rates SU 8502.13.10.00 --- Presented completely knocked ID GST Excise Overaged down (CKD) or unassembled for the u 8502.13.90.00 assembly industry 7.50% 10% u --- Other 7.50% 10% u - Generating sets with spark-ignition u internal combustion piston engines: u u 8502.20.10.00 -- Presented completely knocked 7.50% 10% u 8502.20.90.00 down (CKD) or unassembled for the 7.50% 10% u assembly industry u -- Other kg - Other generating sets : u 8502.31.00.00 -- Wind-powered 7.50% 10% u 8502.39.10.00 -- Other: 7.50% 10% 8502.39.20.00 --- Solar-powered 7.50% 10% u 8502.39.90.00 --- Gas-powered 7.50% 10% u 8502.40.00.00 --- Other 7.50% 10% - Electric rotary converters u85.03 8503.00.00.00 Parts suitable for use solely or 7.50% 10% u85.04 principally with the machines of 8504.10.00.00 heading 85.01 or 85.02. u 8504.21.00.00 Electrical transformers, static 7.50% 10% u converters (for example, rectifiers) and inductors. 7.50% 10% u - Ballasts for discharge lamps or 7.50% 10% u tubes 7.50% 10% u - Liquid dielectric transformers : -- Having a power handling capacity not exceeding 650 kVA 8504.22.00.00 -- Having a power handling capacity 8504.23.00.00 exceeding 650 kVA but not exceeding 10,000 kVA -- Having a power handling capacity exceeding 10,000 kVA - Other transformers : 8504.31.00.00 -- Having a power handling capacity 7.50% 10% not exceeding 1 kVA 7.50% 10% 7.50% 10% 8504.32.00.00 -- Having a power handling capacity 7.50% 10% 8504.33.00.00 exceeding 1 kVA but not exceeding 8504.34.00.00 16 kVA -- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA -- Having a power handling capacity exceeding 500 kVA 8504.40.10.00 - Static converters: 7.50% 10% 7.50% 10% 8504.40.20.00 -- Uninterruptible power supply 7.50% 10% 8504.40.90.00 (UPS) -- Battery chargers -- Other 356

Heading HS Code Description ID rates Overaged SU85.05 8504.50.10.00 - Other inductors: 7.50% GST Excise u 8504.50.90.00 7.50% 10% u85.06 8504.90.00.00 -- Choke coil (chokes) 7.50% 10% kg85.07 10% 8505.11.00.00 -- Other 7.50% kg 8505.19.00.00 7.50% 10% kg - Parts 10% 8505.20.10.00 5.00% kg 8505.20.90.00 Electro-magnets; permanent 5.00% 10% kg 8505.90.00.00 5.00% 10% kg magnets and articles intended to 10% 8506.10.10.00 15.00% u 8506.10.90.00 become permanent magnets after 15.00% 10% u 8506.30.00.00 10% u 8506.40.00.00 magnetisation; electro-magnetic or 7.50% 10% u 8506.50.00.00 7.50% 10% u 8506.60.00.00 permanent magnet chucks, clamps 7.50% 10% u 8506.80.00.00 7.50% 10% u 8506.90.00.00 and similar holding devices; 7.50% 10% kg 7.50% 10% 8507.10.00.00 electro-magnetic couplings, u 8507.20.00.00 7.50% 10% u 8507.30.00.00 clutches and brakes; electro- 7.50% 10% u 8507.40.00.00 7.50% 10% u 8507.50.00.00 magnetic lifting heads. 7.50% 10% u 8507.60.00.00 7.50% 10% u 8507.80.00.00 - Permanent magnets and articles 7.50% 10% u 8507.90.00.00 7.50% 10% kg intended to become permanent 5.00% 10% magnets after magnetisation : -- Of metal -- Other - Electro-magnetic couplings, clutches and brakes: -- For motor vehicles -- Other - Other, including parts Primary cells and primary batteries. - Manganese dioxide: -- R20 (Flashlight and radio batteries) -- Other - Mercuric oxide - Silver oxide - Lithium - Air-zinc - Other primary cells and primary batteries - Parts Electric accumulators, including separators therefor, whether or not rectangular (including square). - Lead-acid, of a kind used for starting piston engines - Other lead-acid accumulators - Nickel-cadmium - Nickel-iron - Nickel-metal hydride - Lithium-ion - Other accumulators - Parts 357

Heading HS Code Description ID rates Overaged SU85.08 Vacuum cleaners. GST Excise85.09 8508.11.00.00 - With self-contained electric motor : 15.00% u85.10 15.00% 10% u85.11 8508.19.00.00 -- Of a power not exceeding 1,500 W 15.00% 10% u 8508.60.00.00 and having a dust bag or other 20.00% 10% kg85.12 8508.70.00.00 receptacle capacity not exceeding 10% 20 l 7.50% u 8509.40.00.00 -- Other 5.00% 10% u 8509.80.00.00 5.00% 10% kg 8509.90.00.00 - Other vacuum cleaners 10% 15.00% u 8510.10.00.00 - Parts 15.00% 10% u 8510.20.00.00 15.00% 10% u 8510.30.00.00 Electro-mechanical domestic 20.00% 10% kg 8510.90.00.00 10% appliances, with self-contained 5.00% u 8511.10.00.00 5.00% 10% u 8511.20.00.00 electric motor, other than vacuum 5.00% 10% u 8511.30.00.00 5.00% 10% u 8511.40.00.00 cleaners of heading 85.08. 5.00% 10% u 8511.50.00.00 5.00% 10% u 8511.80.00.00 - Food grinders and mixers; fruit or 7.50% 10% kg 8511.90.00.00 10% vegetable juice extractors - Other appliances - Parts Shavers, hair clippers and hair- removing appliances, with self- contained electric motor. - Shavers - Hair clippers - Hair-removing appliances - Parts Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. - Sparking plugs - Ignition magnetos; magneto- dynamos; magnetic flywheels - Distributors; ignition coils - Starter motors and dual purpose starter-generators - Other generators - Other equipment - Parts Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 358

Heading HS Code Description rates SU ID GST Excise Overaged u 8512.10.00.00 - Lighting or visual signalling 5.00% 10% u 5.00% 10% u equipment of a kind used on bicycles 5.00% 10% u 5.00% 10% kg 8512.20.00.00 - Other lighting or visual signalling 7.50% 10% equipment u 7.50% 10% kg 8512.30.00.00 - Sound signalling equipment 5.00% 10% u 8512.40.00.00 - Windscreen wipers, defrosters and 5.00% 10% u demisters 5.00% 10% u 5.00% 10% u 8512.90.00.00 - Parts 5.00% 10% kg 5.00% 10%85.13 Portable electric lamps designed to u function by their own source of 5.00% 10% u 8513.10.00.00 energy (for example, dry batteries, 5.00% 10% u 8513.90.00.00 accumulators, magnetos), other 5.00% 10% u than lighting equipment of 5.00% 10% heading 85.12. - Lamps - Parts85.14 Industrial or laboratory electric furnaces and ovens (including 8514.10.00.00 those functioning by induction or 8514.20.00.00 dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. - Resistance heated furnaces and ovens - Furnaces and ovens functioning by induction or dielectric loss 8514.30.00.00 - Other furnaces and ovens 8514.40.00.00 - Other equipment for the heat 8514.90.00.00 treatment of materials by induction or dielectric loss - Parts85.15 Electric (including electrically heated gas), laser or other light or 8515.11.00.00 photon beam, ultrasonic, electron 8515.19.00.00 beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. - Brazing or soldering machines and apparatus : -- Soldering irons and guns -- Other - Machines and apparatus for resistance welding of metal : 8515.21.00.00 -- Fully or partly automatic 8515.29.00.00 -- Other 359

Heading HS Code Description ID rates Overaged SU85.16 - Machines and apparatus for arc GST Excise 8515.31.00.00 (including plasma arc) welding of 5.00% u 8515.39.00.00 metals : 5.00% 10% u 8515.80.00.00 -- Fully or partly automatic 5.00% 10% u 8515.90.00.00 5.00% 10% kg -- Other 10% 8516.10.00.00 15.00% u - Other machines and apparatus 10% 8516.21.00.00 15.00% u 8516.29.00.00 - Parts 15.00% 10% u 10% 8516.31.00.00 Electric instantaneous or storage 15.00% u 8516.32.00.00 water heaters and immersion 15.00% 10% u 8516.33.00.00 heaters; electric space heating 15.00% 10% u 8516.40.00.00 apparatus and soil heating 15.00% 10% u 8516.50.00.00 apparatus; electro-thermic hair- 15.00% 10% u dressing apparatus (for example, 10% 8516.60.10.00 hair dryers, hair curlers, curling 15.00% u 8516.60.90.00 tong heaters) and hand dryers; 15.00% 10% u 8516.71.00.00 electric smoothing irons; other 15.00% 10% u 8516.72.00.00 electro-thermic appliances of a 15.00% 10% u 8516.79.10.00 kind used for domestic purposes; 15.00% 10% u 8516.79.20.00 electric heating resistors, other 15.00% 10% u 8516.79.90.00 than those of heading 85.45. 15.00% 10% u - Electric instantaneous or storage 10% water heaters and immersion heaters - Electric space heating apparatus and electric soil heating apparatus : -- Storage heating radiators -- Other - Electro-thermic hair-dressing or hand-drying apparatus : -- Hair dryers -- Other hair-dressing apparatus -- Hand-drying apparatus - Electric smoothing irons - Microwave ovens - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other - Other electro-thermic appliances : -- Coffee or tea makers -- Toasters -- Other: --- Kettle --- Perfume or incense heaters, and heaters for diffusing insecticides --- Other 360

Heading HS Code Description ID rates Overaged SU85.17 8516.80.00.00 - Electric heating resistors 15.00% GST Excise u 8516.90.00.00 10.00% 10% kg85.18 - Parts 10% 8517.11.00.00 10.00% u 8517.12.00.00 Telephone sets, including 10.00% 10% u 8517.18.00.00 telephones for cellular networks or 10.00% 10% u for other wireless networks; other 10% 8517.61.00.00 apparatus for the transmission or 10.00% u 8517.62.00.00 reception of voice, images or other 10.00% 10% u 8517.69.00.00 data, including apparatus for 10% u 8517.70.00.00 communication in a wired or 5.00% 10% kg wireless network (such as a local 5.00% 10% 8518.10.00.00 or wide area network), other than u 8518.21.00.00 transmission or reception 15.00% 10% u apparatus of heading 84.43, 85.25, 15.00% 10% 85.27 or 85.28. - Telephone sets, including telephones for cellular networks or for other wireless networks : -- Line telephone sets with cordless handsets -- Telephones for cellular networks or for other wireless networks -- Other - Other apparatus for 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) : -- Base stations -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus -- Other - Parts Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. - Microphones and stands therefor - Loudspeakers, whether or not mounted in their enclosures : -- Single loudspeakers, mounted in their enclosures 361

Heading HS Code Description ID rates Overaged SU 8518.22.00.00 -- Multiple loudspeakers, mounted in 15.00% GST Excise u85.19 8518.29.00.00 the same enclosure 15.00% 10% u 8518.30.00.00 10%[85.20] -- Other 15.00% u85.21 8518.40.00.00 15.00% 10% u85.22 8518.50.00.00 - Headphones and earphones, 15.00% 10% u85.23 8518.90.00.00 whether or not combined with a 15.00% 10% kg microphone, and sets consisting of a 10% 8519.20.00.00 microphone and one or more 15.00% u loudspeakers 15.00% 10% u 8519.30.00.00 - Audio-frequency electric amplifiers 15.00% 10% u 8519.50.00.00 10% - Electric sound amplifier sets 15.00% u 8519.81.10.00 15.00% 10% u 8519.81.90.00 - Parts 15.00% 10% u 8519.89.00.00 10% Sound recording or reproducing 15.00% u 8521.10.00.00 apparatus. 15.00% 10% u 8521.90.10.00 - Apparatus operated by coins, 15.00% 10% u 8521.90.90.00 banknotes, bank cards, tokens or by 10% other means of payment 15.00% kg 8522.10.00.00 - Turntables (record-decks) 20.00% 10% kg 8522.90.00.00 10% - Telephone answering machines - Other apparatus : -- Using magnetic, optical or semiconductor media: --- Portable multimedia player --- Other -- Other Video recording or reproducing apparatus, whether or not incorporating a video tuner. - Magnetic tape-type - Other: -- DVD player/recorder -- Other Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 or 85.21. - Pick-up cartridges - Other Discs, tapes, solid-state non- volatile storage devices, \"smart cards\" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. - Magnetic media : -- Cards incorporating a magnetic stripe: 362

Heading HS Code Description ID rates Overaged SU 8523.21.10.00 --- Recorded 15.00% GST Excise u[85.24] 8523.21.90.00 --- Unrecorded 15.00% 10% u85.25 8523.29.10.00 -- Other: 10.00% 10% u 8523.29.90.00 --- Of a width not exceeding 4mm 15.00% 10% u85.26 8523.41.00.00 --- Other 15.00% 10% u85.27 8523.49.00.00 - Optical media : 15.00% 10% u 8523.51.00.00 -- Unrecorded 15.00% 10% u 8523.52.00.00 -- Other 15.00% u 8523.59.00.00 - Semiconductor media : 15.00% 10% u 8523.80.00.00 -- Solid-state non-volatile storage 15.00% 10% u devices 10% 8525.50.00.00 -- “Smart cards” 10.00% 10% u 8525.60.00.00 -- Other 10.00% u 8525.80.00.00 - Other 10.00% 10% u 10% 8526.10.00.00 Transmission apparatus for radio- 10.00% 10% u 8526.91.00.00 broadcasting or television, 10.00% u 8526.92.00.00 whether or not incorporating 10.00% 10% u reception apparatus or sound 10% 8527.12.00.00 recording or reproducing 15.00% 10% u 8527.13.00.00 apparatus; television cameras, 15.00% u digital cameras and video camera 10% recorders. 10% - Transmission apparatus - Transmission apparatus incorporating reception apparatus - Television cameras, digital cameras and video camera recorders Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. - Radar apparatus - Other : -- Radio navigational aid apparatus -- Radio remote control apparatus Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. - Radio-broadcast receivers capable of operating without an external source of power : -- Pocket-size radio cassette-players -- Other apparatus combined with sound recording or reproducing apparatus -- Other: 363

Heading HS Code Description ID rates Overaged SU85.28 8527.19.10.00 --- Presented completely knocked 10.00% GST Excise u 8527.19.20.00 down (CKD) or unassembled for the 15.00% 10% u 8527.19.90.00 assembly industry 15.00% 10% u --- Radio receiving sets 10% 8527.21.00.00 15.00% u 8527.29.00.00 --- Other 15.00% 10% u 8527.91.00.00 15.00% 10% u 8527.92.00.00 - Radio-broadcast receivers not 15.00% 10% u 8527.99.00.00 capable of operating without an 15.00% 10% u external source of power, of a kind 10% 8528.42.00.00 used in motor vehicles : 10.00% u -- Combined with sound recording or 15.00% 10% u 8528.49.00.00 reproducing apparatus 10% 8528.52.00.00 10.00% u -- Other 15.00% 10% u 8528.59.00.00 10% 8528.62.00.00 - Other : 10.00% u 15.00% 10% u 8528.69.00.00 -- Combined with sound recording or 10% reproducing apparatus -- Not combined with sound recording or reproducing apparatus but combined with a clock -- Other Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. - Cathode-ray tube monitors : -- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 -- Other - Other monitors : -- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 -- Other - Projectors : -- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 -- Other - Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus : 364

Heading HS Code Description ID rates Overaged SU 8528.71.10.00 -- Not designed to incorporate a GST Excise85.29 8528.71.90.00 video display or screen: 10.00% u85.30 8528.72.10.00 15.00% 10% u85.31 8528.72.90.00 --- Presented completely knocked 10%85.32 8528.73.10.00 down (CKD) or unassembled for the 10.00% u 8528.73.90.00 assembly industry 15.00% 10% u --- Other 10% 8529.10.00.00 10.00% u 8529.90.00.00 -- Other, colour: 15.00% 10% u 10% 8530.10.00.00 --- Presented completely knocked 15.00% kg 8530.80.00.00 down (CKD) or unassembled for the 10.00% 10% kg 8530.90.00.00 assembly industry 10% --- Other 10.00% u 8531.10.00.00 10.00% 10% u 8531.20.00.00 -- Other, monochrome: 10.00% 10% kg 8531.80.00.00 10% 8531.90.00.00 --- Presented completely knocked 10.00% u down (CKD) or unassembled for the 10.00% 10% u assembly industry 10.00% 10% u --- Other 10.00% 10% kg 10% Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. - Aerials and aerial reflectors of all kinds; parts suitable for use therewith - Other Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). - Equipment for railways or tramways - Other equipment - Parts Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. - Burglar or fire alarms and similar apparatus - Indicator panels incorporating liquid crystal devices (LCD) or light- emitting diodes (LED) - Other apparatus - Parts Electrical capacitors, fixed, variable or adjustable (pre-set). 365

Heading HS Code Description rates SU 8532.10.00.00 - Fixed capacitors designed for use ID GST Excise Overaged in 50/60 Hz circuits and having a kg 8532.21.00.00 reactive power handling capacity of 7.50% 10% kg 8532.22.00.00 not less than 0.5 kvar (power kg 8532.23.00.00 capacitors) 7.50% 10% kg - Other fixed capacitors : 7.50% 10% kg 7.50% 10% kg -- Tantalum 7.50% 10% kg 7.50% 10% kg -- Aluminium electrolytic 7.50% 10% kg -- Ceramic dielectric, single layer kg 8532.24.00.00 -- Ceramic dielectric, multilayer kg kg 8532.25.00.00 -- Dielectric of paper or plastics kg 8532.29.00.00 -- Other 7.50% 10% kg 8532.30.00.00 7.50% 10% kg - Variable or adjustable (pre-set) kg 8532.90.00.00 capacitors kg - Parts kg85.33 Electrical resistors (including kg rheostats and potentiometers), kg 8533.10.00.00 other than heating resistors. kg - Fixed carbon resistors, composition or film types 5.00% 10% - Other fixed resistors : 5.00% 10% 8533.21.00.00 -- For a power handling capacity not 5.00% 10% 8533.29.00.00 exceeding 20 W 8533.31.00.00 -- Other 8533.39.00.00 - Wirewound variable resistors, including rheostats and potentiometers : -- For a power handling capacity not exceeding 20 W 5.00% 10% 5.00% 10% -- Other 8533.40.00.00 - Other variable resistors, including 5.00% 10% rheostats and potentiometers 5.00% 10% 5.00% 10%85.34 8533.90.00.00 - Parts 8534.00.00.00 Printed circuits.85.35 Electrical apparatus for switching or protecting electrical circuits, or 8535.10.00.00 for making connections to or in 5.00% 10% electrical circuits (for example, switches, fuses, lightning arresters, 5.00% 10% voltage limiters, surge suppressors, 5.00% 10% plugs and other connectors, 5.00% 10% junction boxes), for a voltage exceeding 1,000 volts. - Fuses - Automatic circuit breakers : 8535.21.00.00 -- For a voltage of less than 72.5 kV 8535.29.00.00 -- Other 8535.30.00.00 - Isolating switches and make-and- break switches 366

Heading HS Code Description rates SU ID GST Excise Overaged kg 8535.40.00.00 - Lightning arresters, voltage limiters kg 5.00% 10% and surge suppressors 5.00% 10% kg kg 8535.90.00.00 - Other kg kg85.36 Electrical apparatus for switching kg or protecting electrical circuits, or kg 8536.10.00.00 for making connections to or in 5.00% 10% kg 8536.20.00.00 electrical circuits (for example, 5.00% 10% kg 8536.30.00.00 switches, relays, fuses, surge kg suppressors, plugs, sockets, lamp- 5.00% 10% kg 8536.41.00.00 holders and other connectors, 8536.49.00.00 junction boxes), for a voltage not 5.00% 10% kg exceeding 1,000 volts; connectors 5.00% 10% kg for optical fibres, optical fibre 5.00% 10% bundles or cables. kg - Fuses kg - Automatic circuit breakers - Other apparatus for protecting electrical circuits - Relays : -- For a voltage not exceeding 60 V -- Other 8536.50.00.00 - Other switches - Lamp-holders, plugs and sockets : 8536.61.00.00 -- Lamp-holders 5.00% 10% 8536.69.00.00 -- Other 5.00% 10% 8536.70.00.00 - Connectors for optical fibres, optical fibre bundles or cables 5.00% 10% 8536.90.00.00 - Other apparatus 5.00% 10%85.37 Boards, panels, consoles, desks, cabinets and other bases, equipped 8537.10.00.00 with two or more apparatus of 5.00% 10% 8537.20.00.00 heading 85.35 or 85.36, for electric 5.00% 10% control or the distribution of electricity, including those 7.50% 10% incorporating instruments or 7.50% 10% apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. - For a voltage not exceeding 1,000 V - For a voltage exceeding 1,000 V85.38 Parts suitable for use solely or principally with the apparatus of 8538.10.00.00 heading 85.35, 85.36 or 85.37. 8538.90.00.00 - Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus - Other 367

Heading HS Code Description rates SU85.39 8539.10.00.00 ID GST Excise Overaged Electric filament or discharge u lamps, including sealed beam lamp 7.50% 10% units and ultra-violet or infra-red u lamps; arc-lamps; light-emitting 7.50% 10% u diode (LED). u - Sealed beam lamp units 7.50% 10% 7.50% 10% u - Other filament lamps, excluding u ultra-violet or infra-red lamps : u u 8539.21.00.00 -- Tungsten halogen u u 8539.22.00.00 -- Other, of a power not exceeding u 8539.29.00.00 200 W and for a voltage exceeding kg 100 V -- Other u u - Discharge lamps, other than ultra- u violet lamps : -- Fluorescent, hot cathode: u u 8539.31.10.00 --- Energy saving compact 7.50% 10% fluorescent lamps (CFL) 7.50% 10% 8539.31.90.00 --- Other 7.50% 10% 7.50% 10% 8539.32.00.00 -- Mercury or sodium vapour lamps; metal halide lamps 8539.39.00.00 -- Other 7.50% 10% 7.50% 10% 8539.41.00.00 - Ultra-violet or infra-red lamps; arc- 7.50% 10% 8539.49.00.00 lamps : 5.00% 10% 8539.50.00.00 -- Arc-lamps -- Other -- Light-emitting diode (LED) lamps 8539.90.00.00 - Parts85.40 Thermionic, cold cathode or photo-cathode valves and tubes 8540.11.00.00 (for example, vacuum or vapour 5.00% 10% 8540.12.00.00 or gas filled valves and tubes, 5.00% 10% 8540.20.00.00 mercury arc rectifying valves and tubes, cathode-ray tubes, television 7.50% 10% 8540.40.00.00 camera tubes). - Cathode-ray television picture 5.00% 10% 8540.60.00.00 tubes, including video monitor 5.00% 10% cathode-ray tubes : -- Colour -- Monochrome - Television camera tubes; image converters and intensifiers; other photo-cathode tubes - Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm - Other cathode-ray tubes 368

Heading HS Code Description rates SU - Microwave tubes (for example, ID GST Excise Overaged 8540.71.00.00 magnetrons, klystrons, travelling u 8540.79.00.00 wave tubes, carcinotrons), excluding 5.00% 10% u grid-controlled tubes : 5.00% 10% u -- Magnetrons u 5.00% 10% kg -- Other 5.00% 10% kg 7.50% 10% - Other valves and tubes : 7.50% 10% u 8540.81.00.00 -- Receiver or amplifier valves and u 8540.89.00.00 tubes u -- Other u - Parts : u u 8540.91.00.00 -- Of cathode-ray tubes u u 8540.99.00.00 -- Other kg 8541.10.00.0085.41 Diodes, transistors and similar u u semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting-diodes (LED); mounted piezo-electric crystals. - Diodes, other than photosensitive or light-emitting diodes (LED) 5.00% 10% 8541.21.00.00 - Transistors, other than 5.00% 10% 8541.29.00.00 photosensitive transistors : 5.00% 10% -- With a dissipation rate of less than 5.00% 10% 1W -- Other 8541.30.00.00 - Thyristors, diacs and triacs, other than photosensitive devices 8541.40.10.00 - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules 0.00% 10% or made up into panels; light- 0.00% 10% emitting diodes (LED): 5.00% 10% -- Solar cells whether or not in 5.00% 10% modules or made up into panels 7.50% 10% 8541.40.90.00 -- Other 8541.50.00.00 - Other semiconductor devices 8541.60.00.00 - Mounted piezo-electric crystals 8541.90.00.00 - Parts85.42 Electronic integrated circuits. - Electronic integrated circuits : 8542.31.00.00 -- Processors and controllers, 5.00% 10% 8542.32.00.00 whether or not combined with 5.00% 10% memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits -- Memories 369

Heading HS Code Description ID rates Overaged SU 5.00% GST Excise u 8542.33.00.00 -- Amplifiers 5.00% 10% u 7.50% 10% kg 8542.39.00.00 -- Other 10% u 8542.90.00.00 - Parts u u85.43 Electrical machines and u kg apparatus, having individual kg functions, not specified or included kg kg elsewhere in this Chapter. kg 8543.10.00.00 - Particle accelerators 5.00% 10% kg 5.00% 10% 8543.20.00.00 - Signal generators kg kg 8543.30.00.00 - Machines and apparatus for kg 8543.70.00.00 electroplating, electrolysis or kg electrophoresis - Other machines and apparatus 5.00% 10% 5.00% 10% 8543.90.00.00 - Parts 7.50% 10% 8544.11.00.0085.44 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated 5.00% 10% electric conductors, whether or not 5.00% 10% fitted with connectors; optical 5.00% 10% fibre cables, made up of individually sheathed fibres, 5.00% 10% whether or not assembled with electric conductors or fitted with 5.00% 10% connectors. - Winding wire : 5.00% 10% 5.00% 10% -- Of copper 5.00% 10% 5.00% 10% 8544.19.00.00 -- Other 8544.20.00.00 - Co-axial cable and other co-axial 8544.30.00.00 electric conductors - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships - Other electric conductors, for a voltage not exceeding 1,000 V : 8544.42.00.00 -- Fitted with connectors -- Other: 8544.49.10.00 --- Almenec insulated self- 8544.49.90.00 supporting cables with metallic part made of 7 uninsulated strands of diameter between 3.15mm and 3.55mm --- Other 8544.60.00.00 - Other electric conductors, for a voltage exceeding 1,000 V 8544.70.00.00 - Optical fibre cables 370

Heading HS Code Description rates SU85.45 ID GST Excise Overaged 8545.11.00.00 kg85.46 8545.19.00.00 Carbon electrodes, carbon kg85.47 8545.20.00.00 kg 8545.90.10.00 brushes, lamp carbons, battery kg85.48 8545.90.90.00 kg 8546.10.00.00 carbons and other articles of kg 8546.20.00.00 graphite or other carbon, with or kg 8546.90.00.00 without metal, of a kind used for kg electrical purposes. 8547.10.00.00 - Electrodes : kg 8547.20.00.00 kg 8547.90.00.00 -- Of a kind used for furnaces 5.00% 10% kg 5.00% 10% 8548.10.00.00 -- Other 5.00% 10% kg kg 8548.90.00.00 - Brushes - Other: -- Intended for the battery manufacturing industry 5.00% 10% -- Other 5.00% 10% Electrical insulators of any 5.00% 10% material. 5.00% 10% - Of glass 5.00% 10% - Of ceramics - Other Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. 5.00% 10% - Insulating fittings of ceramics 5.00% 10% 5.00% 10% - Insulating fittings of plastics - Other Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent 5.00% 10% electric accumulators 5.00% 10% - Other 371

Section XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENTNotes.1.- This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.2.- The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section : (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) Articles of Chapter 82 (tools); (d) Articles of heading 83.06; (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83; (f) Electrical machinery or equipment (Chapter 85); (g) Articles of Chapter 90; (h) Articles of Chapter 91; (ij) Arms (Chapter 93); (k) Lamps or lighting fittings of heading 94.05; or (l) Brushes of a kind used as parts of vehicles (heading 96.03).3.- References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.4.- For the purposes of this Section : (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.5.- Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows : (a) In Chapter 86 if designed to travel on a guide-track (hovertrains); (b) In Chapter 87 if designed to travel over land or over both land and water; (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways. _________________ 372

Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kindsNotes.1.- This Chapter does not cover : (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10); (b) Railway or tramway track construction material of iron or steel of heading 73.02; or (c) Electrical signalling, safety or traffic control equipment of heading 85.30.2.- Heading 86.07 applies, inter alia, to : (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork.3.- Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to : (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. _________________Heading HS Code Descrption Rates GST Excise Overaged86.01 8601.10.00.00 Rail locomotives powered from an ID SU86.02 8601.20.00.00 external source of electricity or by 10%86.03 electric accumulators. 2.50% 10% u86.04 8602.10.00.00 - Powered from an external source of 2.50% 10% u 8602.90.00.00 electricity 2.50% 10% u - Powered by electric accumulators 2.50% u 8603.10.00.00 10% 8603.90.00.00 Other rail locomotives; locomotive 2.50% 10% u 8604.00.00.00 tenders. 2.50% u - Diesel-electric locomotives 10% 2.50% u - Other Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04. - Powered from an external source of electricity - Other Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). 373

Heading HS Code Descrption ID Rates SU86.05 8605.00.00.00 2.50% GST Excise Overaged Railway or tramway passenger u86.06 coaches, not self-propelled; 10% u luggage vans, post office coaches 10% u and other special purpose railway 10% u or tramway coaches, not self- 10% u propelled (excluding those of 10% u heading 86.04). 10% Railway or tramway goods vans kg and wagons, not self-propelled. 10% kg 10% kg 8606.10.00.00 - Tank wagons and the like 2.50% 10% kg 8606.30.00.00 10% kg - Self-discharging vans and wagons, 2.50% 10% kg 8606.91.00.00 other than those of 2.50% 10% kg 8606.92.00.00 subheading 8606.10 2.50% 10% kg 8606.99.00.00 - Other : 2.50% 10% kg86.07 -- Covered and closed 10% u -- Open, with non-removable sides of 10% a height exceeding 60 cm -- Other Parts of railway or tramway locomotives or rolling-stock. - Bogies, bissel-bogies, axles and wheels, and parts thereof : 8607.11.00.00 -- Driving bogies and bissel-bogies 5.00% 8607.12.00.00 -- Other bogies and bissel-bogies 5.00% 8607.19.00.00 -- Other, including parts 5.00% - Brakes and parts thereof : 8607.21.00.00 -- Air brakes and parts thereof 5.00% 8607.29.00.00 -- Other 5.00% 8607.30.00.00 - Hooks and other coupling devices, buffers, and parts thereof 5.00% - Other : 8607.91.00.00 -- Of locomotives 5.00% 8607.99.00.00 8608.00.00.00 -- Other 5.00%86.08 8609.00.00.00 Railway or tramway track fixtures86.09 and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 5.00% Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. 2.50% _________________ 374

Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofNotes.1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.4.- Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.Additional Note.In this Chapter, a used vehicle refers to a vehicle which has been used, aged more than six (6) months from the date of firstregistration or have been driven for 6000 kilometres or more. _________________Heading HS Code Description Rates ID GST Excise Overaged87.01 Tractors (other than tractors of SU heading 87.09). 5.00% 10% 8701.10.10.00 - Single axle tractors: 5.00% 10% u 8701.10.20.00 u 8701.20.10.00 -- New 5.00% 10% u 8701.20.20.00 0.00% 10% u 8701.30.10.00 -- Used u 8701.30.20.00 5.00% 10% u - Road tractors for semi-trailers: 5.00% 10% 8701.91.11.00 u -- New 5.00% 10% u 8701.91.19.00 5.00% 10% u 8701.91.90.00 -- Used 5.00% 10% u 8701.92.11.00 - Track-laying tractors: 5.00% 10% u 5.00% 10% u 8701.92.19.00 -- New 5.00% 10% 8701.92.90.00 -- Used - Other, of an engine power : -- Not exceeding 18 kW : --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used -- Exceeding 18 kW but not exceeding 37 kW : --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used 375

Heading HS Code Description ID Rates Overaged SU87.02 GST Excise 8701.93.11.00 --Exceeding 37 kW but not 5.00% u 8701.93.19.00 exceeding 75 kW : 5.00% 10% u 8701.93.90.00 --- New: 5.00% 10% u 10% 8701.94.11.00 ---- Presented completely knocked 5.00% u 8701.94.19.00 down (CKD) or unassembled for the 5.00% 10% u 8701.94.90.00 assembly industry 5.00% 10% u 8701.95.11.00 ---- Other 10% 8701.95.19.00 5.00% u 8701.95.90.00 --- Used 5.00% 10% u 5.00% 10% u 8702.10.11.10 --Exceeding 75 kW but not 10% 8702.10.11.90 exceeding 130 kW : 10.00% u 8702.10.12.10 --- New: 10.00% 10% u 8702.10.12.90 10% 8702.10.13.10 ---- Presented completely knocked 10.00% u 8702.10.13.90 down (CKD) or unassembled for the 10.00% 10% u assembly industry 10% ---- Other 10.00% u 10.00% 10% u --- Used 10% --Exceeding 130 kW : --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used Motor vehicles for the transport of ten or more persons, including the driver. - With only compression-ignition internal combustion piston engine (diesel or semi-diesel): -- New: --- For 10 to 22 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For 23 to 30 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For more than 30 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other -- Used: 376

Heading HS Code Description Rates 8702.10.21.00 GST Excise 8702.10.21.11 --- For 10 to 22 persons, including ID Overaged SU 8702.10.21.12 the driver: 10% 8702.10.21.13 ---- of age not more than 10 years 10.00% 10% 10% u 8702.10.21.14 10.00% 10% 20% u 8702.10.21.15 ---- of age more than 10 but not 10.00% 10% 30% u 8702.10.22.00 more than 15 years 10.00% 10% 50% u 8702.10.22.11 ---- of age more than 15 but not 10.00% u 8702.10.22.12 more than 20 years 10% 10% 8702.10.22.13 ---- of age more than 20 but not 10.00% 10% 20% u 8702.10.22.14 more than 25 years 10.00% 10% 30% u 8702.10.22.15 ---- of age above 25 years 10.00% 10% 50% u 8702.10.23.00 10.00% 10% u 8702.10.23.11 --- For 23 to 30 persons, including 10.00% 10% u 8702.10.23.12 the driver: 10% 20% 8702.10.23.13 ---- of age not more than 10 years 10.00% 10% 30% u 8702.10.23.14 10.00% 10% 50% u 8702.10.23.15 ---- of age more than 10 but not 10.00% 10% u more than 15 years 10.00% 10% u 8702.20.11.10 ---- of age more than 15 but not 10.00% u more than 20 years 10% 8702.20.11.90 ---- of age more than 20 but not 5.00% 10% u more than 25 years 10.00% u 8702.20.12.10 ---- of age above 25 years 10% 5.00% 10% u 8702.20.12.90 --- For more than 30 persons, 10.00% u including the driver: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion : -- New: --- For 10 to 22 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For 23 to 30 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For more than 30 persons, including the driver: 377

Heading HS Code Description Rates 8702.20.13.10 GST Excise ---- Presented completely knocked ID Overaged SU 8702.20.13.90 down (CKD) or unassembled for the 10% 8702.20.21.00 assembly industry 5.00% 10% 10% u 8702.20.21.11 ---- Other 10.00% 20% u 8702.20.21.12 10% 30% 8702.20.21.13 -- Used: 10.00% 10% 50% u 8702.20.21.14 10.00% 10% u 8702.20.21.15 --- For 10 to 22 persons, including 10.00% 10% 10% u 8702.20.22.00 the driver: 10.00% 10% 20% u 8702.20.22.11 ---- of age not more than 10 years 10.00% 30% u 8702.20.22.12 10% 50% 8702.20.22.13 ---- of age more than 10 but not 10.00% 10% u 8702.20.22.14 more than 15 years 10.00% 10% 10% u 8702.20.22.15 ---- of age more than 15 but not 10.00% 10% 20% u 8702.20.23.00 more than 20 years 10.00% 10% 30% u 8702.20.23.11 ---- of age more than 20 but not 10.00% 50% u 8702.20.23.12 more than 25 years 10% 8702.20.23.13 ---- of age above 25 years 10.00% 10% u 8702.20.23.14 10.00% 10% u 8702.20.23.15 --- For 23 to 30 persons, including 10.00% 10% u the driver: 10.00% 10% u 8702.30.11.10 ---- of age not more than 10 years 10.00% u 10% 8702.30.11.90 ---- of age more than 10 but not 5.00% 10% u more than 15 years 10.00% u 8702.30.12.10 ---- of age more than 15 but not 10% more than 20 years 5.00% u ---- of age more than 20 but not more than 25 years ---- of age above 25 years --- For more than 30 persons, including the driver: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years - With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion : -- New: --- For 10 to 22 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For 23 to 30 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry 378

Heading HS Code Description Rates 8702.30.12.90 GST Excise ---- Other ID 10% Overaged SU 8702.30.13.10 10.00% u --- For more than 30 persons, 10% 10% 8702.30.13.90 including the driver: 5.00% 10% 20% u 8702.30.21.00 ---- Presented completely knocked 10.00% 30% u 8702.30.21.11 down (CKD) or unassembled for the 10% 50% 8702.30.21.12 assembly industry 10.00% 10% u 8702.30.21.13 ---- Other 10.00% 10% 10% u 8702.30.21.14 10.00% 10% 20% u 8702.30.21.15 -- Used: 10.00% 10% 30% u 8702.30.22.00 10.00% 50% u 8702.30.22.11 --- For 10 to 22 persons, including 10% 8702.30.22.12 the driver: 10.00% 10% 10% u 8702.30.22.13 ---- of age not more than 10 years 10.00% 10% 20% u 8702.30.22.14 10.00% 10% 30% u 8702.30.22.15 ---- of age more than 10 but not 10.00% 10% 50% u 8702.30.23.00 more than 15 years 10.00% u 8702.30.23.11 ---- of age more than 15 but not 10% 8702.30.23.12 more than 20 years 10.00% 10% u 8702.30.23.13 ---- of age more than 20 but not 10.00% 10% u 8702.30.23.14 more than 25 years 10.00% 10% u 8702.30.23.15 ---- of age above 25 years 10.00% 10% u 10.00% u 8702.40.11.10 --- For 23 to 30 persons, including 10% the driver: 5.00% 10% u 8702.40.11.90 ---- of age not more than 10 years 10.00% u ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years --- For more than 30 persons, including the driver: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years - With only electric motor for propulsion : -- New: --- For 10 to 22 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For 23 to 30 persons, including the driver: 379

Heading HS Code Description Rates 8702.40.12.10 GST Excise ---- Presented completely knocked ID Overaged SU 8702.40.12.90 down (CKD) or unassembled for the 10% assembly industry 5.00% 10% 10% u 8702.40.13.10 ---- Other 10.00% 20% u 10% 30% 8702.40.13.90 --- For more than 30 persons, 5.00% 10% 50% u 8702.40.21.00 including the driver: 10.00% u 8702.40.21.11 ---- Presented completely knocked 10% 10% 8702.40.21.12 down (CKD) or unassembled for the 10.00% 10% 20% u 8702.40.21.13 assembly industry 10.00% 10% 30% u 8702.40.21.14 ---- Other 10.00% 10% 50% u 8702.40.21.15 10.00% 10% u 8702.40.22.00 -- Used: 10.00% 10% u 8702.40.22.11 10% 20% 8702.40.22.12 --- For 10 to 22 persons, including 10.00% 10% 30% u 8702.40.22.13 the driver: 10.00% 10% 50% u 8702.40.22.14 ---- of age not more than 10 years 10.00% 10% u 8702.40.22.15 10.00% 10% u 8702.40.23.00 ---- of age more than 10 but not 10.00% u 8702.40.23.11 more than 15 years 10% 8702.40.23.12 ---- of age more than 15 but not 10.00% 10% u 8702.40.23.13 more than 20 years 10.00% 10% u 8702.40.23.14 ---- of age more than 20 but not 10.00% 10% u 8702.40.23.15 more than 25 years 10.00% 10% u ---- of age above 25 years 10.00% u 8702.90.11.10 10% --- For 23 to 30 persons, including 10.00% 10% u 8702.90.11.90 the driver: 10.00% u ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years --- For more than 30 persons, including the driver: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years - Other: -- New: --- For 10 to 22 persons, including the driver: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- For 23 to 30 persons, including the driver: 380

Heading HS Code Description ID Rates Overaged SU87.03 8702.90.12.10 GST Excise ---- Presented completely knocked 10.00% 10% u 8702.90.12.90 down (CKD) or unassembled for the 10.00% 10% 20% u assembly industry 10% 30% 8702.90.13.10 ---- Other 10.00% 50% u 10.00% 10% u 8702.90.13.90 --- For more than 30 persons, 10% 10% 8702.90.21.00 including the driver: 10.00% 20% u 8702.90.21.11 ---- Presented completely knocked 10.00% 10% 30% u 8702.90.21.12 down (CKD) or unassembled for the 10.00% 10% 50% u 8702.90.21.13 assembly industry 10.00% 10% u 8702.90.21.14 ---- Other 10.00% 10% 10% u 8702.90.21.15 10% 20% 8702.90.22.00 -- Used: 10.00% 30% u 8702.90.22.11 10.00% 10% 50% u 8702.90.22.12 --- For 10 to 22 persons, including 10.00% 10% u 8702.90.22.13 the driver: 10.00% 10% u 8702.90.22.14 ---- of age not more than 10 years 10.00% 10% u 8702.90.22.15 10% 8702.90.23.00 ---- of age more than 10 but not 10.00% u 8702.90.23.11 more than 15 years 10.00% 10% u 8702.90.23.12 ---- of age more than 15 but not 10.00% 10% u 8702.90.23.13 more than 20 years 10.00% 10% u 8702.90.23.14 ---- of age more than 20 but not 10.00% 10% u 8702.90.23.15 more than 25 years 10% ---- of age above 25 years 10.00% u 8703.10.00.00 10% --- For 23 to 30 persons, including the driver ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years --- For more than 30 persons, including the driver: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles 381

Heading HS Code Description Rates GST Excise 8703.21.11.00 - Other vehicles, with only spark- ID Overaged SU ignition internal combustion 10% 8703.21.19.00 reciprocating piston engine : 7.50% 10% 10% u 8703.21.20.00 -- Of a cylinder capacity not 7.50% 10% 20% u exceeding 1,000 cc: 7.50% 30% u 8703.22.11.00 --- New: 10% 50% 10.00% 10% u 8703.22.19.00 ---- Presented completely knocked 10.00% 10% 10% u 8703.22.20.00 down (CKD) or unassembled for the 10.00% 20% u assembly industry 10% 8703.23.11.00 ---- Other 10.00% 10% u 10.00% 10% u 8703.23.19.00 --- Used 13.33% 10% u 8703.23.20.00 13.33% 10% u 8703.23.20.11 -- Of a cylinder capacity exceeding 13.33% 10% u 8703.23.20.12 1,000 cc but not exceeding 1,500 cc: 13.33% 10% u 8703.23.20.13 13.33% u 8703.23.20.14 --- New: 10% 8703.23.20.15 10.00% 10% u ---- Presented completely knocked 10.00% 10% u 8703.24.11.00 down (CKD) or unassembled for the 13.33% 10% u assembly industry 13.33% 10% u 8703.24.19.00 ---- Other 13.33% u 8703.24.20.00 8703.24.20.11 --- Used 8703.24.20.12 8703.24.20.13 -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years -- Of a cylinder capacity exceeding 3,000 cc: --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years 382

Heading HS Code Description Rates 8703.24.20.14 GST Excise 8703.24.20.15 ---- of age more than 20 but not ID 10% Overaged SU more than 25 years 13.33% 10% 30% u 8703.31.11.00 ---- of age above 25 years 13.33% 50% u 10% 8703.31.19.00 - Other vehicles, with only 10.00% 10% 10% u 8703.31.20.00 10.00% 10% 20% u 8703.31.20.11 compression-ignition internal 13.33% 10% 30% u 8703.31.20.12 13.33% 10% 50% u 8703.31.20.13 combustion piston engine (diesel or 13.33% 10% u 8703.31.20.14 13.33% 10% 10% u 8703.31.20.15 semi-diesel) : 13.33% 20% u 10% 30% 8703.32.11.00 -- Of a cylinder capacity not 10.00% 10% 50% u exceeding 1,500 cc: 10.00% 10% u 8703.32.19.00 --- New: 13.33% 10% 10% u 8703.32.20.00 13.33% 10% u 8703.32.20.11 ---- Presented completely knocked 13.33% 10% u 8703.32.20.12 down (CKD) or unassembled for the 13.33% 10% u 8703.32.20.13 assembly industry 13.33% u 8703.32.20.14 ---- Other 10% 8703.32.20.15 10.00% 10% u --- Used: 10.00% 10% u 8703.33.11.00 13.33% 10% u ---- of age not more than 10 years 13.33% u 8703.33.19.00 8703.33.20.00 ---- of age more than 10 but not 8703.33.20.11 more than 15 years 8703.33.20.12 ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years ---- of age more than 15 but not more than 20 years ---- of age more than 20 but not more than 25 years ---- of age above 25 years -- Of a cylinder capacity exceeding 2,500 cc: --- New: ---- Presented completely knocked down (CKD) or unassembled for the assembly industry ---- Other --- Used: ---- of age not more than 10 years ---- of age more than 10 but not more than 15 years 383

Heading HS Code Description Rates 8703.33.20.13 GST Excise 8703.33.20.14 ---- of age more than 15 but not ID 10% Overaged SU 8703.33.20.15 13.33% 10% 20% u more than 20 years 13.33% 10% 30% u 8703.40.11.00 13.33% 50% u 8703.40.19.00 ---- of age more than 20 but not 10% 8703.40.20.00 more than 25 years 5.00% 10% 10% u 8703.40.20.11 10.00% 10% 20% 8703.40.20.12 ---- of age above 25 years 20.00% 10% 30% u 8703.40.20.13 20.00% 10% 50% u 8703.40.20.14 - Other vehicles, with both spark- 20.00% 10% u 8703.40.20.15 20.00% 10% 10% u ignition internal combustion 20.00% 20% u 8703.50.11.00 10% 30% u 8703.50.19.00 reciprocating piston engine and 5.00% 10% 50% u 8703.50.20.00 electric motor as motors for 10.00% 10% 8703.50.20.11 propulsion, other than those capable 20.00% 10% u 8703.50.20.12 of being charged by plugging to 20.00% 10% u 8703.50.20.13 external source of electric power : 20.00% 10% u 8703.50.20.14 -- New: 20.00% 10% u 8703.50.20.15 20.00% u --- Presented completely knocked u down (CKD) or unassembled for the u assembly industry --- Other -- Used: --- of age not more than 10 years --- of age more than 10 but not more than 15 years --- of age more than 15 but not more than 20 years --- of age more than 20 but not more than 25 years --- of age above 25 years - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power : -- New: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other -- Used --- of age not more than 10 years --- of age more than 10 but not more than 15 years --- of age more than 15 but not more than 20 years --- of age more than 20 but not more than 25 years --- of age above 25 years 384

Heading HS Code Description Rates GST Excise 8703.60.11.00 - Other vehicles, with both spark- ID Overaged SU 8703.60.19.00 ignition internal combustion 10% 8703.60.20.00 reciprocating piston engine and 5.00% 10% 10% u 8703.60.20.11 electric motor as motors for 10.00% 10% 20% u 8703.60.20.12 propulsion, capable of being charged 20.00% 10% 30% u 8703.60.20.13 by plugging to external source of 20.00% 10% 50% u 8703.60.20.14 power : 20.00% 10% u 8703.60.20.15 -- New: 20.00% 10% 10% u 20.00% 20% u 8703.70.11.00 --- Presented completely knocked 10% 30% 8703.70.19.00 down (CKD) or unassembled for the 5.00% 10% 50% u 8703.70.20.00 assembly industry 10.00% 10% u 8703.70.20.11 --- Other 20.00% 10% u 8703.70.20.12 20.00% 10% u 8703.70.20.13 -- Used: 20.00% 10% u 8703.70.20.14 20.00% 10% u 8703.70.20.15 --- of age not more than 10 years 20.00% u 10% 8703.80.11.00 --- of age more than 10 but not more 5.00% 10% u 8703.80.19.00 than 15 years 10.00% u 8703.80.20.00 --- of age more than 15 but not more than 20 years --- of age more than 20 but not more than 25 years --- of age above 25 years - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of power : -- New: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other -- Used: --- of age not more than 10 years --- of age more than 10 but not more than 15 years --- of age more than 15 but not more than 20 years --- of age more than 20 but not more than 25 years --- of age above 25 years - Other vehicles, with only electric motor for propulsion : -- New: --- Presented completely knocked down (CKD) or unassembled for the assembly industry --- Other -- Used: 385

Heading HS Code Description ID Rates Overaged SU87.04 8703.80.20.11 20.00% GST Excise 10% u 8703.80.20.12 --- of age not more than 10 years 20.00% 10% 20% u 8703.80.20.13 20.00% 10% 30% u 8703.80.20.14 --- of age more than 10 but not more 20.00% 10% 50% u 8703.80.20.15 than 15 years 20.00% 10% u 8703.90.00.00 --- of age more than 15 but not more 10.00% 10% 10% u than 20 years 10% 20% 8704.10.10.00 --- of age more than 20 but not more 7.50% 30% u 8704.10.90.00 than 25 years 5.00% 10% 50% u --- of age above 25 years 10% 8704.21.11.10 7.50% u 8704.21.11.90 - Other 5.00% 10% u 8704.21.19.10 10% 8704.21.19.90 Motor vehicles for the transport of 7.50% u 8704.21.20.00 goods. 5.00% 10% u 8704.21.20.11 - Dumpers designed for off-highway 5.00% 10% u 8704.21.20.12 use: 5.00% 10% u 8704.21.20.13 -- Presented completely knocked 5.00% 10% u 8704.21.20.14 down (CKD) or unassembled for the 5.00% 10% u 8704.21.20.15 assembly industry 5.00% 10% u -- Other 10% 8704.22.11.10 7.50% u 8704.22.11.90 - Other, with compression-ignition 5.00% 10% u internal combustion piston engine 10% (diesel or semi-diesel) : -- g.v.w. not exceeding 5 tonnes: --- New: ---- Dumpers: ----- 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 --- Used: --- of age not more than 10 years --- of age more than 10 but not more than 15 years --- of age more than 15 but not more than 20 years --- of age more than 20 but not more than 25 years --- of age above 25 years -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: --- New: ---- Dumpers: ----- Presented completely knocked down (CKD) or unassembled for the assembly industry ----- Other 386

Heading HS Code Description Rates ID GST Excise Overaged SU ---- Other: u8704.22.19.10 ----- Presented completely knocked 7.50% 10% u8704.22.19.90 down (CKD) or unassembled for the 5.00% 10% u assembly industry 5.00% 10% ----- Other 5.00% 10% u u8704.22.20.00 --- Used 5.00% 10% 10%8704.22.20.11 u8704.22.20.12 --- of age not more than 10 years 5.00% 10% 20% u u8704.22.20.13 --- of age more than 10 but not more 5.00% 10% 30% u than 15 years 5.00% 10% 50% u8704.22.20.14 --- of age more than 15 but not more u than 20 years u8704.22.20.15 --- of age more than 20 but not more than 25 years u --- of age above 25 years u -- g.v.w. exceeding 20 tonnes: u u --- New: ---- Dumpers:8704.23.11.10 ----- Presented completely knocked 7.50% 10%8704.23.11.90 down (CKD) or unassembled for the 5.00% 10% assembly industry ----- Other 7.50% 10% 5.00% 10% ---- Other: 5.00% 10%8704.23.19.10 ----- Presented completely knocked 5.00% 10% down (CKD) or unassembled for the 5.00% 10%8704.23.19.90 assembly industry 5.00% 10%8704.23.20.00 ----- Other 5.00% 10% --- Used:8704.23.20.11 --- of age not more than 10 years8704.23.20.12 --- of age more than 10 but not more 10%8704.23.20.13 than 15 years8704.23.20.14 --- of age more than 15 but not more 20%8704.23.20.15 than 20 years --- of age more than 20 but not more 30% than 25 years 50% --- of age above 25 years - Other, with spark-ignition internal combustion piston engine : -- g.v.w. not exceeding 5 tonnes: --- New: ---- Dumpers:8704.31.11.10 ----- Presented completely knocked 7.50% 10%8704.31.11.90 down (CKD) or unassembled for the 5.00% 10% assembly industry ----- Other 7.50% 10% 5.00% 10% ---- Other:8704.31.19.10 ----- Presented completely knocked8704.31.19.90 down (CKD) or unassembled for the assembly industry ----- Other 387

Heading HS Code Description Rates ID GST Excise Overaged SU 8704.31.20.00 --- Used: 5.00% 10% 10% u 8704.31.20.11 u 8704.31.20.12 --- of age not more than 10 years 5.00% 10% 20% u 8704.31.20.13 u 8704.31.20.14 --- of age more than 10 but not more 5.00% 10% 30% u 8704.31.20.15 than 15 years 50% --- of age more than 15 but not more 5.00% 10% u 8704.32.11.10 than 20 years 5.00% 10% u --- of age more than 20 but not more 8704.32.11.90 than 25 years 7.50% 10% 10% u 8704.32.19.10 --- of age above 25 years 5.00% 10% u 20% u 8704.32.19.90 -- g.v.w. exceeding 5 tonnes 7.50% 10% u 8704.32.20.00 5.00% 10% 30% u 8704.32.20.11 --- New: 5.00% 10% 50% u 8704.32.20.12 5.00% 10% u 8704.32.20.13 ---- Dumpers: 5.00% 10% 8704.32.20.14 5.00% 10% u 8704.32.20.15 ----- Presented completely knocked 5.00% 10% u 8704.90.10.00 down (CKD) or unassembled for the assembly industry 7.50% 10% u 8704.90.90.00 ----- Other 5.00% 10% u u87.05 8705.10.00.00 ---- Other: u 8705.20.00.00 8705.30.00.00 ----- Presented completely knocked 7.50% 10% 8705.40.00.00 down (CKD) or unassembled for the 7.50% 10% assembly industry 2.50% 10% ----- Other 7.50% 10% --- Used: --- of age not more than 10 years --- of age more than 10 but not more than 15 years --- of age more than 15 but not more than 20 years --- of age more than 20 but not more than 25 years --- of age above 25 years - Other: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). - Crane lorries - Mobile drilling derricks - Fire fighting vehicles - Concrete-mixer lorries 388

Heading HS Code Description ID Rates Overaged SU87.06 8705.90.00.00 7.50% GST Excise u87.07 - Other 10% 8706.00.11.00 7.50% u87.08 8706.00.12.00 Chassis fitted with engines, for the 7.50% 10% u 8706.00.13.00 motor vehicles of headings 87.01 7.50% 10% u 8706.00.14.00 to 87.05. 7.50% 10% u 8706.00.90.00 - For assembly plant: 5.00% 10% u -- Of vehicles under sub-heading 10% 8707.10.10.00 8701.20.10.00 10.00% u 8707.10.90.00 -- Of vehicles under heading 87.02 10.00% 10% u -- Of vehicles under heading 87.03 10% 8707.90.11.00 -- Of vehicles under heading 87.04 10.00% u 8707.90.12.00 - Other 10.00% 10% u 8707.90.13.00 10.00% 10% u 8707.90.90.00 Bodies (including cabs), for the 10.00% 10% u motor vehicles of headings 87.01 10% 8708.10.00.00 to 87.05. 5.00% kg - For the vehicles of heading 87.03: 10% 8708.21.00.00 -- For assembly plant 5.00% kg 8708.29.00.00 -- Other 5.00% 10% kg 8708.30.00.00 - Other: 5.00% 10% kg 8708.40.00.00 -- For assembly plant: 5.00% 10% kg 8708.50.00.00 --- Of vehicles under sub-heading 10% 8701.20.10.00 5.00% kg 8708.70.00.00 --- Of vehicles under heading 87.02 5.00% 10% kg 8708.80.00.00 --- Of vehicles under heading 87.04 5.00% 10% kg -- Other 5.00% 10% kg 8708.91.00.00 5.00% 10% kg 8708.92.00.00 Parts and accessories of the motor 5.00% 10% kg 8708.93.00.00 vehicles of headings 87.01 to 87.05. 10% - Bumpers and parts thereof - Other parts and accessories of bodies (including cabs) : -- Safety seat belts -- Other - Brakes and servo-brakes; parts thereof - Gear boxes and parts thereof - Drive-axles with differential, whether or not provided with other transmission components, and non- driving axles; parts thereof - Road wheels and parts and accessories thereof - Suspension systems and parts thereof (including shock-absorbers) - Other parts and accessories : -- Radiators and parts thereof -- Silencers (mufflers) and exhaust pipes; parts thereof -- Clutches and parts thereof 389

Heading HS Code Description ID Rates Overaged SU87.09 8708.94.00.00 5.00% GST Excise kg 8708.95.00.00 -- Steering wheels, steering columns 5.00% 10% kg87.10 8708.99.00.00 and steering boxes; parts thereof 5.00% 10% kg87.11 10% 8709.11.00.00 -- Safety airbags with inflater 5.00% u 8709.19.00.00 system; parts thereof 5.00% 10% u 8709.90.00.00 -- Other 7.50% 10% kg 8710.00.00.00 10% Works trucks, self-propelled, not 15.00% u 8711.10.10.00 fitted with lifting or handling 10% 8711.10.90.00 equipment, of the type used in 7.50% u factories, warehouses, dock areas 7.50% 10% u 8711.20.10.00 or airports for short distance 10% 8711.20.91.00 transport of goods; tractors of the 10.00% u 8711.20.99.00 type used on railway station 15.00% 10% u platforms; parts of the foregoing 15.00% 10% u vehicles. 10% - Vehicles : -- Electrical -- Other - Parts Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: -- Presented completely knocked down (CKD) or unassembled for the assembly industry -- Other: --- Of cylinder capacity exceeding 50cc but not exceeding 80cc --- Of cylinder capacity exceeding 80cc but not exceeding 250cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: 390

Heading HS Code Description ID Rates Overaged SU 8711.30.10.00 10.00% GST Excise u87.12 8711.30.90.00 -- Presented completely knocked 10.00% 10% u87.13 down (CKD) or unassembled for the 10%87.14 8711.40.10.00 assembly industry 10.00% u 8711.40.90.00 -- Other 15.00% 10% u 10% 8711.50.10.00 - With reciprocating internal 10.00% u 8711.50.90.00 combustion piston engine of a 15.00% 10% u 8711.60.10.00 cylinder capacity exceeding 500 cc 10% 8711.60.90.00 but not exceeding 800 cc: 5.00% u 8711.90.10.00 -- Presented completely knocked 10.00% 10% u 8711.90.90.00 down (CKD) or unassembled for the 10% assembly industry 10.00% u 8712.00.10.00 -- Other 15.00% 10% u 8712.00.90.00 10% - With reciprocating internal 10.00% u 8713.10.00.00 combustion piston engine of a 15.00% 10% u 8713.90.00.00 cylinder capacity exceeding 800 cc: 10% -- Presented completely knocked 0.00% u 8714.10.10.00 down (CKD) or unassembled for the 0.00% 10% u 8714.10.90.00 assembly industry 10% 8714.20.00.00 -- Other 5.00% kg 5.00% 10% kg - With electric motor for propulsion 0.00% 10% kg : 10% -- 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 Bicycles and other cycles (including delivery tricycles), not motorised. - Presented completely knocked down (CKD) or unassembled for the assembly industry - Other Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. - Not mechanically propelled - Other Parts and accessories of vehicles of headings 87.11 to 87.13. - Of motorcycles (including mopeds): -- For assembly industry -- Other - Of carriages for disabled persons - Other : 391

Heading HS Code Description Rates ID GST Excise Overaged -- Frames and forks, and parts SU thereof: 5.00% 10% 8714.91.10.00 --- For assembly industry 5.00% 10% kg kg 8714.91.90.00 --- Other 5.00% 10% kg -- Wheel rims and spokes: 5.00% 10% kg 8714.92.10.00 --- For assembly industry 8714.92.90.00 --- Other kg kg 8714.93.10.00 -- Hubs, other than coaster braking 5.00% 10% 8714.93.90.00 hubs and hub brakes, and free-wheel 5.00% 10% kg sprocket-wheels: kg --- For assembly industry u u --- Other kg 8714.94.10.00 -- Brakes, including coaster braking 5.00% 10% kg 8714.94.90.00 hubs and hub brakes, and parts 5.00% 10% kg thereof: kg --- For assembly industry 5.00% 10% kg 5.00% 10% --- Other u -- Saddles: u 8714.95.10.00 --- For assembly industry 5.00% 10% u 8714.95.90.00 --- Other 5.00% 10% u -- Pedals and crank-gear, and parts 8714.96.10.00 thereof: u 8714.96.90.00 --- For assembly industry --- Other -- Other: 8714.99.10.00 --- For assembly industry 5.00% 10% 5.00% 10% 8714.99.90.00 --- Other 5.00% 10%87.15 8715.00.00.00 Baby carriages and parts thereof.87.16 Trailers and semi-trailers; other 8716.10.00.00 vehicles, not mechanically 5.00% 10% 8716.20.00.00 propelled; parts thereof. 5.00% 10% - Trailers and semi-trailers of the caravan type, for housing or 5.00% 10% camping 5.00% 10% - Self-loading or self-unloading trailers and semi-trailers for 5.00% 10% agricultural purposes - Other trailers and semi-trailers for the transport of goods : 8716.31.00.00 -- Tanker trailers and tanker semi- trailers -- Other: 8716.39.10.00 --- For the haulage of timber 8716.39.21.00 --- Other tipping trailers: ---- With a carrying capacity of 6 cubic metres or less and a weight of less than 1,600 kg 392

Heading HS Code Description Rates ID GST Excise Overaged SU 8716.39.22.00 ---- With a carrying capacity of 6 5.00% 10% 8716.39.23.00 cubic metres or less and a weight of u 1,600 kg or more ---- With a carrying capacity of 5.00% 10% u more than 6 cubic metres 5.00% 10% u 5.00% 10% u 8716.39.90.00 --- Other 8716.40.00.00 - Other trailers and semi-trailers 5.00% 10% u - Other vehicles: 8716.80.10.00 -- Vehicles drawn by animals 7.50% 10% u -- Other hand propelled vehicles: 7.50% 10% u 8716.80.21.00 --- Wheel barrows 7.50% 10% u 8716.80.29.00 --- Other 8716.80.90.00 -- Other 7.50% 10% kg - Parts: 7.50% 10% kg 8716.90.10.00 -- Of trailers and semi-trailers 5.00% 10% kg 8716.90.20.00 -- Of vehicles drawn by animals 8716.90.90.00 -- Other _________________ Chapter 88 Aircraft, spacecraft, and parts thereofSubheading Note.1.- For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. _________________Heading HS Code Description Rates88.01 8801.00.00.00 GST Excise ID 10% Overaged SU88.02 8802.11.00.00 7.50% u 8802.12.00.00 Balloons and dirigibles; gliders, 10% 8802.20.00.00 10.00% 10% u hang gliders and other non- 10.00% 10% u 10.00% u powered aircraft. Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters : -- Of an unladen weight not exceeding 2,000 kg -- Of an unladen weight exceeding 2,000 kg - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg 393

Heading HS Code Description ID Rates Overaged SU 8802.30.00.00 10.00% GST Excise u88.03 8802.40.00.00 - Aeroplanes and other aircraft, of an 15.00% 10% u88.04 8802.60.00.00 unladen weight exceeding 2,000 kg 15.00% 10% u88.05 but not exceeding 15,000 kg 10% 8803.10.00.00 - Aeroplanes and other aircraft, of an 10.00% kg 8803.20.00.00 unladen weight exceeding 15,000 kg 10.00% 10% kg 8803.30.00.00 10.00% 10% kg 8803.90.00.00 - Spacecraft (including satellites) and 10.00% 10% kg 8804.00.00.00 suborbital and spacecraft launch 10% vehicles 10.00% kg 8805.10.00.00 Parts of goods of heading 88.01 or 10% 88.02. 10.00% kg 8805.21.00.00 - Propellers and rotors and parts 10% 8805.29.00.00 thereof 10.00% kg - Under-carriages and parts thereof 10.00% 10% kg 10% - Other parts of aeroplanes or helicopters - Other Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. Aircraft launching gear; deck- arrestor or similar gear; ground flying trainers; parts of the foregoing articles. - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof - Ground flying trainers and parts thereof : -- Air combat simulators and parts thereof -- Other _________________ 394

Chapter 89 Ships, boats and floating structuresNote.1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind. _________________Heading HS Code Description ID Rates Overaged SU89.01 GST Excise 8901.10.11.00 Cruise ships, excursion boats, 10.00% u89.02 8901.10.12.00 ferry-boats, cargo ships, barges 10.00% 10% u 8901.10.90.00 and similar vessels for the 10.00% 10% u 8901.20.00.00 transport of persons or goods. 10.00% 10% u 8901.30.00.00 - Cruise ships, excursion boats and 10.00% 10% u similar vessels principally designed 10% 8901.90.11.00 for the transport of persons; ferry- 10.00% u 8901.90.12.00 boats of all kinds: 10.00% 10% u 8901.90.90.00 -- Mechanically propelled passenger 10.00% 10% u 8902.00.10.00 carrying vessels for inland 10% 8902.00.20.00 navigation: 5.00% u --- Of a gross tonnage of 500 tonnes 7.50% 10% u or less 10% --- Of a gross tonnage more than 500 tonnes -- Other - Tankers - Refrigerated vessels, other than those of subheading 8901.20 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods: -- Mechanically propelled vessels for the transport of goods by inland navigation: --- Of a gross tonnage of 500 tonnes or less --- Of a gross tonnage more than 500 tonnes -- Other Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a gross tonnage less than or equal to 10 tonnes - Of a gross tonnage more than 10 tonnes and less than or equal to 40 tonnes 395

Heading HS Code Description ID Rates Overaged SU GST Excise89.03 8902.00.31.00 - Of a gross tonnage more than 40 5.00% u 8902.00.39.00 tonnes and less than or equal to 300 5.00% 10% u89.04 8902.00.41.00 tonnes: 10%89.05 8902.00.49.00 -- Equiped with a freezer or freezing 20.00% u unit for the preservation of their 20.00% 10% u89.06 8903.10.00.00 catch 10%89.07 8903.91.00.00 -- Other 5.00% u89.08 8903.92.00.00 10.00% 10% u 8903.99.00.00 - Of a gross tonnage more than 300 10.00% 10% u 8904.00.00.00 tonnes: 15.00% 10% u -- Equipped with a freezer or 10.00% 10% u 8905.10.00.00 freezing unit for the preservation of 10% 8905.20.00.00 their catch 2.50% u 8905.90.00.00 -- Other 2.50% 10% u 2.50% 10% u 8906.10.00.00 Yachts and other vessels for 10% 8906.90.00.00 pleasure or sports; rowing boats 20.00% u and canoes. 20.00% 10% u 8907.10.00.00 - Inflatable 10% 8907.90.00.00 5.00% u 8908.00.00.00 - Other : 10.00% 10% u 10.00% 10% u -- Sailboats, with or without 10% auxiliary motor -- Motorboats, other than outboard motorboats -- Other Tugs and pusher craft. Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Dredgers - Floating or submersible drilling or production platforms - Other Other vessels, including warships and lifeboats other than rowing boats. - Warships - Other Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Inflatable rafts - Other Vessels and other floating structures for breaking up. _________________ 396

Section XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofNotes.1.- This Chapter does not cover : (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11); (b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09; (d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71); (e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17; (f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86; (h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44; (ij) Searchlights or spotlights of heading 94.05; (k) Articles of Chapter 95; (l) Monopods, bipods, tripods and similar articles, of heading 96.20; (m) Capacity measures, which are to be classified according to their constituent material; or (n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules : (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; 397

(c) All other parts and accessories are to be classified in heading 90.33.3.- The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.4.- Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.5.- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.6.- For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for : - Preventing or correcting bodily deformities; or - Supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.7.- Heading 90.32 applies only to : (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value. _________________Heading HS Code Description Rates SU90.01 Optical fibres and optical fibre ID GST Excise Overaged 9001.10.00.00 bundles; optical fibre cables other kg 9001.20.00.00 than those of heading 85.44; sheets 2.50% 10% kg 9001.30.00.00 and plates of polarising material; u 9001.40.10.00 lenses (including contact lenses), 5.00% 10% u 9001.40.90.00 prisms, mirrors and other optical 2.50% 10% u 9001.50.10.00 elements, of any material, u 9001.50.90.00 unmounted, other than such 2.50% 10% u 9001.90.00.00 elements of glass not optically 5.00% 10% kg worked. - Optical fibres, optical fibre bundles 2.50% 10% and cables 5.00% 10% - Sheets and plates of polarising 5.00% 10% material - Contact lenses - Spectacle lenses of glass: -- Ophthalmic lenses -- Other - Spectacle lenses of other materials: -- Ophthalmic lenses -- Other - Other 398

Heading HS Code Description ID Rates Overaged SU90.02 GST Excise 9002.11.00.00 Lenses, prisms, mirrors and other 15.00% kg90.03 9002.19.00.00 optical elements, of any material, 15.00% 10% kg90.04 9002.20.00.00 mounted, being parts of or fittings 15.00% 10% kg90.05 9002.90.00.00 for instruments or apparatus, 10% kg other than such elements of glass 7.50% 10%90.06 9003.11.00.00 not optically worked. u 9003.19.00.00 - Objective lenses : 5.00% 10% u 9003.90.00.00 5.00% 10% kg 9004.10.00.00 -- For cameras, projectors or 7.50% 10% u 9004.90.10.00 photographic enlargers or reducers 5.00% 10% u 9004.90.90.00 7.50% 10% u -- Other 20.00% 10% 9005.10.00.00 u 9005.80.00.00 - Filters 15.00% 10% u 9005.90.00.00 15.00% 10% kg - Other 20.00% 10% 9006.30.00.00 u Frames and mountings for 15.00% 10% u 9006.40.00.00 spectacles, goggles or the like, and 15.00% 10% parts thereof. - Frames and mountings : -- Of plastics -- Of other materials - Parts Spectacles, goggles and the like, corrective, protective or other. - Sunglasses - Other: -- For correcting vision -- Other Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy. - Binoculars - Other instruments - Parts and accessories (including mountings) Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes - Instant print cameras - Other cameras : 399

Heading HS Code Description ID Rates Overaged SU 9006.51.00.00 -- With a through-the-lens GST Excise90.07 viewfinder (single lens reflex 15.00% u90.08 9006.52.00.00 (SLR)), for roll film of a width not 15.00% 10% u[90.09] 9006.53.00.00 exceeding 35 mm 15.00% 10% u90.10 9006.59.00.00 -- Other, for roll film of a width less 15.00% 10% u 9006.61.00.00 than 35 mm 10% 9006.69.00.00 -- Other, for roll film of a width of 15.00% u 9006.91.00.00 35 mm 15.00% 10% u 9006.99.00.00 -- Other 20.00% 10% kg 20.00% 10% kg 9007.10.00.00 - Photographic flashlight apparatus 10% 9007.20.00.00 and flashbulbs : 15.00% u 9007.91.00.00 -- Discharge lamp (“electronic”) 15.00% 10% u 9007.92.00.00 flashlight apparatus 20.00% 10% kg -- Other 20.00% 10% kg 9008.50.00.00 10% 9008.90.00.00 - Parts and accessories : 15.00% u 20.00% 10% kg 9010.10.00.00 -- For cameras 10% 15.00% u 9010.50.00.00 -- Other 10% 15.00% u 9010.60.00.00 Cinematographic cameras and 15.00% 10% u projectors, whether or not 10% incorporating sound recording or reproducing apparatus. - Cameras - Projectors - Parts and accessories : -- For cameras -- For projectors Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. - Projectors, enlargers and reducers - Parts and accessories Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes - Projection screens 400