S.O. (E) - In exercise of powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 2.1 of the Foreign Trade Policy – 2004-09, the Central Government hereby amends Schedule – I (Imports) of the ITC (HS) Classifications of Export and Import Items, 2004-09 as under:

(1) in Chapter 1,-
in heading 0105, for the items 0105 92 00 and 0105 93 00 and the entries relating thereto, the following entries shall be substituted, namely:-

(2) in Chapter 2,-

(i) in heading 0208, item 0208 20 00 and the entries relating thereto shall be omitted;

(ii) in heading 0210, in the entry in column (2) appearing after item 0210 20 00, for the words “meat and meat offal”, the words “ meat or meat offal” shall be substituted;

(3) in Chapter 3,-

(i) in heading 0301, after item 0301 93 00 and the entries relating thereto, the following items and entries shall be inserted, namely:-

(ii) in heading 0302, after item 0302 66 00 and the entries relating thereto, the following items and entries shall be inserted, namely:-

(iii) in heading 0303, for items 0303 50 00 and 0303 60 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(iv) in heading 0304, for item 0304 10 00, sub-heading 0304 20, items 0304 20 10 to 0304 90 00 and the entries relating thereto, the following sub-heading and items and entries shall be substituted, namely:-

 

(4) in Chapter 4,-

(i) in sub-heading Note 1, for the letters “i.e.” the words “that is “shall be substituted;

(ii) in item 0406 40 00, for the entry in column (2), the following entry shall be substituted, namely:-

“ - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti”;

(5) in Chapter 5,-

(i) item 0503 00 00 and the entries relating thereto shall be omitted ;

(ii) heading 0509, sub-heading 0509 00, items 0509 00 10 and 0509 00 90 and the entries relating thereto shall be omitted;

(6) in Chapter 6, in heading 0603, for item 0603 10 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

 

(7) in Chapter 7,-

(i) in heading 0709, items 0709 10 00 and 0709 52 00 and the entries relating thereto shall be omitted;

(ii) in heading 0711, item 0711 30 00 and the entries relating thereto shall be omitted;

(8) in Chapter 8,-

(i) in Note 3, in clauses (a) and (b), for the letters “e.g.”, wherever they occur, the words “for example” shall be substituted

(ii) in heading 0802, after item 0802 50 00 and the entries relating thereto, the following item and entries shall be substituted, namely:-

 

(iii) in heading 0805, in item 0805 40 00, for the entry in column (2), the entry “ - Grapefruit, including pomelos” shall be substituted ;

(iv) in heading 0810, item 0810 30 00 and the entries relating thereto shall be omitted;

(9) in Chapter 9,-

(i) in heading 0906, for sub-heading 0906 10, items 0906 10 10 to 0906 10 90 and the entries relating thereto, the following sub-headings, items and entries shall be substituted, namely:-

 

(ii) in heading 0910, sub-heading 0910 40, items 0910 40 10 to 0910 50 00 and the entries relating thereto shall be omitted;

(10) in Chapter 10, in Note 1, for the brackets and letters “(a)” and “(b)”, wherever they occur, the brackets and letters “(A)” and “(B)” shall respectively be substituted;

(11) in Chapter 11, in heading 1102, item 1102 30 00 and the entries relating thereto shall be omitted;

(12) in Chapter 12,-

(i) in heading 1207,-

(a) sub-heading 1207 10, items 1207 10 10 and 1207 10 90 and the entries relating thereto shall be omitted;

(b) sub-heading 1207 30, items 1207 30 10 and 1207 30 90 and the entries relating thereto shall be omitted;

(c) sub-heading 1207 60, items 1207 60 10 and 1207 60 90 and the entries relating thereto shall be omitted;

(ii) in heading 1209, item 1209 26 00 and the entries relating thereto shall be omitted;

(iii) in heading 1211, item 1211 10 00 and the entries relating thereto shall be omitted;

(iv) in heading 1212,-

(a) sub-heading 1212 10, items 1212 10 10 and 1212 10 90 and the entries relating thereto shall be omitted;

(b) sub-heading 1212 30, items 1212 30 10 and 1212 30 90 and the entries relating thereto shall be omitted

(13) in Chapter 13,-

(i) in heading 1301,--

(a) sub-heading 1301 10, items 1301 10 10 to 1301 10 90 and the entries relating thereto shall be omitted;

(b) after item 1301 90 49 and the entries relating thereto, the following item and entries shall be inserted, namely:-

(ii) in heading 1302, item 1302 14 00 and the entries relating thereto shall be omitted;

(14) in Chapter 14,-

(i) for Note 3 and 4, the following Note shall be substituted, namely:-

“3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).”;

(ii) item 1402 00 00 and the entries relating thereto shall be omitted;

(iii) in heading 1403, sub-heading 1403 00, items 1403 00 10 and 1403 00 90 and the entries relating thereto, shall be omitted;

(iv) in heading 1404, sub-heading 1404 10, items 1404 10 11 to 1404 10 90 and the entries relating thereto shall be omitted;

(15) in Chapter 15, in heading 1515, item 1515 40 00 and the entries relating thereto shall be omitted;

(16) in Chapter 19, in Note 3, for the word “coated”, the words “completely coated” shall be substituted;

(17) in Chapter 20,

(i) in Note 1,--

(a) for clause (b), the word “or” occurring at the end shall be omitted;

(b) for clause (c), the following clauses shall be substituted, namely:-

“(c) bakers’ wares and other products of heading 1905; or

(d) homogenized composite food preparations of heading 2104”;

(ii) in heading 2005, for item 2005 90 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(ii) in heading 2009, after item 2009 19 00, in column (2), the following entry shall be substituted, namely:--

“ - Grapefruit (including pomelo) juice :”;

(18) in Chapter 22,-

(i) in Note 1, in clause (c), for the word and figures “ heading 2851” the word and figures “ heading 2853” shall be substituted;

(ii) in heading 2208, for sub-heading 2208 40, items 2208 40 11 and 2208 40 12 and the entries relating thereto, the following sub-heading, items and entries relating thereto shall be substituted, namely:-

(19) in Chapter 23,-

(i) in heading 2302, sub-heading 2302 20, items 2302 20 10 to 2302 20 90 and the entries relating thereto shall be omitted;

(ii) in heading 2306, item 2306 70 00 and the entries relating thereto shall be omitted;

(20) in Chapter 25,-

(i) in heading 2506, for item 2506 10 20, sub-heading 2506 21, items 2506 21 10 to 2506 29 00 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(ii) in heading 2508, sub-heading 2508 20, items 2508 20 10 and 2508 20 90 and the entries relating thereto shall be omitted;

(iii) for heading 2513, items 2513 11 00 and 2513 19 00 and the entries relating thereto, the following heading, item and entries shall be substituted, namely:-

 

(iv) in heading 2516, for items 2516 12 00 to 2516 22 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

 

(v) in heading 2524, for sub-heading 2524 00, items 2524 00 11 to 2524 00 99 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

 

(vi) in heading 2529,--

(a) in the entry in column(2), for the word “FELSPAR”, the word ”FELDSPAR” shall be substituted;

(b) in the sub-heading 2529 10, in the entry in column (2) , for the word “Felspar” the word “Feldspar” shall be substituted;

(21) in Chapter 26,-

(i) in Note 3, for the word “ash” wherever it occurs, the words “Slag, ash” shall be substituted;

(ii) in the sub-heading Note 2, for the word “Ash”, the words “Slag, Ash” shall be substituted;

(iii) In heading 2620, in the entry incolumn(2), for the word “ASH” the words “SLAG, ASH” shall be substituted;

(22) in Chapter 27,-.

(i) for Sub-heading Note 3, the following Sub-heading Note shall be substituted, namely:-

“ 3. For the purposes of items 2707 10 00, 2707 20 00,2707 30 00 and 2707 40 00 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.”

(ii) in heading 2707, item 2707 60 00 and the entries relating thereto shall be omitted;

(23) in SECTION VI, in Note 1,-

(i) in paragraph (a), for the brackets and letter “(a)”, the brackets and letter “(A)” shall be substituted;

(ii)for paragraph (b), the following paragraph shall be substituted, namely:-

“(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.”

(24) in Chapter 28,-

(i) in Note 2,-

(a)for the words, brackets and figures “ inorganic bases (heading 2838), organic products included in headings 2843 to 2846, the words, brackets and figures “ inorganic bases (heading 2842), organic products included in heading 2843 to 2846 and 2852 and ” shall be substituted;

(b) in clause (e), for the word and figures “heading 2851”, the word and figure “ heading 2853” shall be substituted;

(ii) in heading 2811, item 2811 23 00 and the entries relating thereto shall be omitted;

(iii) in heading 2824, item 2824 20 00 and the entries relating thereto shall be omitted;

(iv) in heading 2826,--

(a)sub-heading 2826 11, items 2826 11 10 and 2826 11 20 and the entries relating thereto shall be omitted;

(b) sub-heading 2826 20, items 2826 20 10 and 2826 20 20 and the entries relating thereto shall be omitted;

(v)in heading 2827, items 2827 33 00, 2827 34 00 and 2827 36 00 and the entries relating thereto shall be omitted;

(vi) in heading 2830, items 2830 20 00 and 2830 30 00 and the entries relating thereto shall be omitted;

(vii) in heading 2833,--

a) item 2833 23 00 and the entries relating thereto shall be omitted;

b) sub-heading 2833 26, items 2833 26 10 and 2833 26 90 and the entries relating thereto shall be omitted;

(viii) in heading 2835, items 2835 23 00 and the entries relating thereto shall be omitted;

(ix) in heading 2836, items 2836 10 00 and 2836 70 00 and the entries relating thereto shall be omitted;

(x) heading 2838, subheading 2838 00, items 2838 00 10 to 2838 00 30 and the entries relating thereto shall be omitted;

(xi) in heading 2839, item 2839 20 00 and the entries relating thereto shall be omitted;

(xii) in heading 2841, sub-heading 2841 10, items 2841 10 10, 2841 10 90, sub-heading 2841 20, items 2841 20 10 and 2841 20 20 and the entries relating thereto shall be omitted;

(xiii) for heading 2851, sub- heading 2851 00, items 2851 00 10 to 2851 00 90 and the entries relating thereto, the following heading, sub heading and items and entries shall be substituted, namely:-

 

(25) in Chapter 29,-

(i) in Note 5,

(a) for brackets and letters “(a)”, “(b)”, “(c)”, “(d)” and “(e)”, the brackets and letters “(A)”, “(B)”, “(C)”, “(D)” and “(E)” shall respectively be substituted;

(b) in paragraph (C), so re-numbered,

(A), for brackets and letters “(A)” and” (B)” the brackets and figures “(1)” and “(2)” shall respectively substituted;

(B) after sub-paragraph (2) so renumbered, the following sub-paragraph shall be inserted, namely:-

“(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.”

(ii) in Note 6, the word ”mercury” shall be omitted:

(iii) for Sub-heading Note, the following Sub-heading Notes shall be substituted, namely:-

“ SUB-HEADING NOTES :

1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named “other” in the series of sub-heading concerned.

2. Note 3 to this Chapter shall not be applicable to the sub-headings of this Chapter.”;

(iv)in heading 2903,-

(a) in item 2903 15 00, for the entry in column (2), the following entry shall be substituted, namely:-

“-- Ethylene dichloride (ISO) (1,2-dichloroethane)”;

(b) for sub-heading 2903 30, items 2903 30 11 to 2903 30 30 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

“ - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:

(c) for item 2903 51 00 and the entries relating therto, the following items shall be substituted, namely:-

(d) for sub-heading 2903 62, items 2903 62 10 to 2903 62 29 and the entries relating thereto, the following sub-heading , items and entries shall substituted namely:-

(v) in heading 2905, item 2905 15 00, and the entries relating thereto, shall be omitted;

(vi) in heading 2906, item 2906 14 00, and the entries relating thereto, shall be omitted;

(vii) in heading 2907, item 2907 14 00, and the entries relating thereto, shall be omitted

(viii) in heading 2908, for item 2908 10 00, sub-heading 2908 20, item 2908 20 10 to 2908 20 29, sub-heading 2908 90, item 2908 90 10 to 2908 90 90 and the entries relating thereto, the following sub-heading , items and entries shall be substituted, namely:-

(ix) in heading 2909, item 2909 42 00 and the entries relating thereto shall be omitted;

(x) in heading 2910, after item 2910 30 00 and the entries relating thereto, the following item and entries shall be inserted, namely:-

(xi) in heading 2912, item 2912 13 00 and the entries relating thereto shall be omitted.

(xii) in heading 2915,--

(a) items 2915 22 00 and 2915 23 00 and the entries relating thereto, shall be omitted

(b) for items 2915 34 00 and 2915 35 00 and the entries relating thereto, the following item and entries shall be substituted, namely:-

(xiii) in heading 2916,after item 2916 35 00 and the entries relating thereto, the following item and entries shall be inserted, namely:-

(xiv) in heading 2917, item 2917 31 00 and the entries relating thereto shall be omitted;

(xv) in heading 2918,-

(a)after item 2918 16 90 and the entries relating thereto, the following item and entries shall be inserted, namely:-

(b) for item 2918 90 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(xvi) for heading 2919, sub-heading 2919 00, items 2919 00 10 to 2919 00 90 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(xvii) for heading 2920, for item 2920 10 00 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(xviii) in heading 2921, item 2921 12 00 and the entries relating thereto shall be omitted;

(xix)in heading 2922, sub-heading 2922 22, items 2922 22 10 to 2922 22 90 and the entries relating thereto, shall be omitted;

(xx) in heading 2924, after item 2924 11 00 and the entries relating thereto, the following item and the entries shall be inserted namely:-

(xxi) in heading 2925, for sub-heading 2925 20, items 2925 20 10 and 2925 20 90, and the entries relating, thereto, the following sub-heading, items and entries shall be substituted, namely:-

(xxii) in heading 2930,--

(a) item 2930 10 00 and the entries relating thereto shall be omitted.

(xxii) after item 2930 40 00, and the entries relating thereto, the following item and entries shall be inserted, namely:-

(xxiii)in heading 2936, item 2936 10 00 and the entries relating thereto shall be omitted.;

(xxiv) in heading 2939, for item 2939 19 00, sub-heading 2939-21, items 2939 21 10 to 2939 29 00 and the entries relating thereto, the following sub-heading, items and the entries shall be substituted, namely:-

(26) Chapter 30, -

(i) in note 4,--

(a) in clause (a), for the words “ suture materials”, the words “suture materials (including sterile absorbable surgical or dental yams)” shall be substituted;

(b)in clause(c), after the word ” haemostatics”, the following words shall be inserted, namely:--

“ sterile surgical or dental adhesion barriers, whether or not absorbable;”;

(c) after clause (j), the following clause shall be inserted, namely:-

“(k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.”

(ii)in heading 3001, sub-heading 3001 10, items 3001 10 10 to 3001 10 99 and the entries relating thereto shall be omitted;

(iii) in heading 3004, in item 3004 32 00, in column(2), for the word “and” the word “or” shall be substituted;

(iv) in heading 3006,-

(a) for sub-heading 3006 10, items 3006 10 10 and 3006 10 20 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(b) for item 3006 80 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(27) in Chapter 31,-

(i) in Note1, in clause (b), for the words, brackets and letter “(A)” wherever they occur, the brackets and letter “(a)” shall be substituted;

(ii)in Note 2, for brackets and letters “(A)”,”(B)”,”(C)” and “(D)”, wherever they occur, the brackets and letters “(a)”,”(b)”,”(c)” and “(d)” respectively be substituted;

(iii) in Note 3, for brackets and letters “(A)”,”(B)”, and “(C)”, wherever they occur, the brackets and letters “(a)”,”(b)”,” and “(c)” respectively be substituted;

(iv) in Note 4, for brackets and letters “(A)”,” and “(B)”,wherever they occur, the brackets and letters “(a)”and “(b)” respectively be substituted;

(v) in heading 3102, item 3102 70 00 and the entries relating thereto shall be omitted;

(vi) in heading 3103, item 3103 20 00, and the entries relating thereto shall be omitted;

(vii) in heading 3104, item 3104 10 00, and the entries relating thereto shall be omitted;

(28) In chapter 32, in heading 3206, items 3206 30 00 and 3206 43 00 and the entries relating thereto, shall be omitted.

(29) in Chapter 33, -

(i) in heading 3301,--

(a)items 3301 11 00, 3301 14 00 and 3301 21 00 and the entries relating thereto shall be omitted;

(b) sub- heading 3301 22, items 3301 22 10 and 3301 22 90 and the entries relating thereto shall be omitted.

(c) items 3301 23 00 and 3301 26 00 and the entries relating thereto shall be omitted;

(30) in Chapter 34, -

(i) in Note 5,

(a) for the brackets and letters “(A)”,”(B)” and “(C)”, wherever they occur, the brackets and letters “(a)”,”(b)” and “(c)” respectively be substituted;

(b) for the brackets and letters “(a)”,”(b)”,”(c)” and “(d)” wherever they occur, the brackets and figures “(i)”, “(ii)”, “(iii)” and “(iv)” shall respectively be substituted;

(ii) in heading 3404, item 3404 10 00 and the entries relating thereto shall be omitted;

(31) in Chapter 37, -

(i) in heading 3702, item 3702 20 00 and the entries relating thereto shall be omitted;

(ii) in heading 3705, item 3705 20 00 and the entries relating thereto shall be omitted;

(32) in Chapter 39,

(i) for Note 2, the following note shall be substituted , namely:-

“2. This Chapter does not cover:

(a) Lubricating preparations of heading 2710 or 3403;

(b) waxes of heading 2712 or 3404;

(c) separate chemically defined organic compounds (Chapter 29);

(d) heparin or its salts (heading 3001);

(e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;

(f) organic surface-active agents or preparation of headings 3402;

(g) run gums of ester gums (heading 3806);

(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils a (heading 3811);

(ij) Prepared hydaulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819).

(k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);

(l) synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;

(m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;

(n) plaits, wickerwork or other articles of Chapter 46;

(o) wall coverings of heading 4814;

(p) goods of Section XI (textiles and textile articles);

(q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrella, walking-sticks,whips, riding-crops or parts thereof);

(r) imitation jewelry of heading 7117;

(s) articles of Section XVI (machines and mechanical or electrical appliances);

(t) parts of aircraft or vehicles of Section XVII;

(u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) articles of Chapter 91 (for example, clock or watch cases);

(w) articles of Chapter 92 (for example, musical instruments or parts thereof);

(x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(y) articles of Chapter 95 (for example, toys, games, sports requisites); or

(z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

(ii) in Sub-heading Note 1, in clause (a) in sub-clause (1), for the letters “e.g.”, the words “for example” shall be substituted;

(iii) in heading 3907, after item 3907 60 90 and the entries relating thereto, the following item and entries shall be inserted, namely:-

(iv) in heading 3920, sub-heading 3920 72 , items 3920 72 10 to 3920 72 90 and the entries relating thereto, shall be omitted;

(v) in heading 3924, in column (2), for the word “ TOILET” the words “ HYGENIC OR TOILET” shall be substituted;

(33) in Chapter 40,-

(i) in Note 4, in clause(a), for the figure, brackets and letter “Note 5(b) ”, the figures, brackets and letter “Note 5(B) ” shall be substituted ;.

(ii) in Note 5, for the brackets and letters “(a)” and “(b)” wherever they occur, the brackets and letters “(A)” and “(B)”, shall respectively be substituted;

(iii) in heading 4010, sub-heading 4010 13, items ,4010 13 10 and 4010 13 90 and the entries relating thereto shall be omitted;

(34) in Chapter 41,--

(i) in Note 1, in clause ( c), after the words “of gazelle,” the words and brackets “ of camels (including dromedaries),” shall be inserted;

(ii) in heading 4103, Sub-heading 4103 10, items,4103 10 10 to 4103 10 90 and the entries relating thereto shall be omitted;

(35) in Chapter 42,-

(i) heading 4204, Sub-heading 4204 00, items 4204 00 10 to 4204 00 99 and the entries relating Thereto shall be omitted;

(ii) for heading 4206, sub-heading 4206 10, items 4206 10 10 to 4206 90 00, and the entries relating thereto, following heading, items and entries shall be substituted, namely:-

(36) in Chapter 43,-

(i) in heading 4301, item 4301 70 00 and the entries relating thereto shall be omitted;

(ii) in heading 4302, item 4302 13 00 and the entries relating thereto shall be omitted;

(37) in Chapter 44,-

(i) in Sub-heading Note,--

(a) for the words and figures”sub-headings 4403 41 to 4403 49, 4407 24 to 4407 29,4408 31 to 4408 39 and 4412 13 to 4412 99”, the following words and figures shall be substituted, namely :-

“item 4403 41 00, sub-heading 4403 49,items 4407 21 00 to 4407 28 00, sub-headigs 4407 29, 4408 31, 4408 39 and 4412 31”:

(b)for the words “Teak, Tauari,” the words “Tauari, Teak,” shall be substituted;

(ii) in heading 4402, for sub-heading 4402 00, items 4402 00 10 and 4402 00 90 and the entries relating thereto, the following sub-headings, items and the entries shall be substituted, namely :-

(iii) in heading 4407,-

(a) for item 4407 24 00 and the entries relating thereto the following items and entries shall be substituted namely:-

(b) after item 4407 26 00 and the entries relating thereto the following items and entries shall be inserted, namely;-

(c) after item 4407 92 00 and the entries relating thereto, the following items and entries shall be inserted, namely :-

(iv) in heading 4408, in the entries in column(2), for the words “FOR OTHER SIMILAR LAMINATED WOOD”, the words “FOR SIMILAR LAMINATED WOOD” shall be substituted;

(v)in heading 4409, for sub-heading 4409 20 items 4409 20 10 to 4409 20 90 and the entries relating thereto, the following sub-heading, items and entries shall be substituted , namely:-

(vi) for heading 4410, items 4410 21 00, 4410 29 00, sub-heading 4410 31, items 4410 31 10 to 4410 31 90, sub-heading 4410 32, items 4410 32 10 to 4410 32 90, sub-heading 4410 33, items 4410 33 10 to 4410 33 90, sub-heading 4410 39, items 4410 39 10 to 4410 39 90, sub-heading 4410 90, items 4410 90 10 to 4410 90 99 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted namely;-

(a) for the entry in column (2), the following entry shall be substituted, namely;-

(vii) for heading 4412 , sub-headings 4412 13, items 4412 13 10 to 4412 13 90, sub-heading 4412 14, items 4412 14 10 to 4412 14 90, sub-heading 4412 19, items 4412 19 10 to 4412 19 90, sub-heading 4412 22, items 4412 22 10 to 4412 22 90, sub-heading 4412 23, item 4412 23 10 to 4412 23 90, sub-heading 4412 29, items 4412 29 10 to 4412 29 90, sub-heading 4412 92, items 4412 92 10 to 4412 92 90, sub-heading 4412 93, items 4412 93 10 to 4412 93 90, sub-heading 4412 99, items 4412 99 10 to 4412 99 90 and entries relating thereto, the following heading, sub-headings, items and entries shall be substituted namely;-

(viii) in heading 4418,-

(a) in the entry, in column (2), for the words,” PARQUET PANELS”, the words “FLOORING PANELS” shall be substituted ;

(b) item 4418 30 00 and the entries relating thereto shall be omitted;

(c) after item 4418 50 00 and the entries relating thereto, the following items and entries shall be inserted, namely :-

(38) in Chapter 46,-

(i)in Note 1, for the word ”bamboos”, the words “bamboos, rattans” shall be substituted ;

(ii) In heading 4601, for sub-heading 4601 20, items 4601 20 10 to 4601 91 00 and the entries relating thereto, the following items and entries shall be substituted namely;-

(iii) in heading 4602, for sub-heading 4602 10, items 4602 10 11 to 4602 10 90 and the entries relating thereto, the following items and entries shall be substituted, namely :-

(39) in Chapter 47, in heading 4706, after item 4706 20 00 and the entries relating thereto, the following item and entries shall be inserted, namely :-

(40) In Chapter 48,-

(i) in Note 2, in clause(n), for the brackets, word and figures “(Section XV)” the brackets, words and figures “(generally Section XIV or XV)” shall be substituted;

(ii) in Note 4, for the figure “65 %”, the figure “50%” shall be substituted;

(iii) in Note 9,-

(a) in clause (a), in sub-clause (i) for the letters “e.g.”, the words “for example” shall be substituted;

(b) in the paragraph beginning with the words “Products” and ending with the word and figures “heading 4815”, for the figures “4815”, the figures “4823” shall be substituted;

(iv) in heading 4802, item 4802 30 00 and the entries relating thereto shall be omitted;

(v) in heading 4809, sub-heading 4809 10, items 4809 10 10 and 4809 10 90 and the entries relating thereto shall be omitted;

(vi) in heading 4814, item 4814 30 00 and the entries relating thereto shall be omitted;

(vii) item 4815 00 00 and the entries relating there to shall be omitted ;

(viii) in heading 4816, items 4816 10 00 and 4816 30 00 and the entries relating there to shall be omitted ;

(ix)for heading 4823, items 4823 12 00 and 4823 19 00 and the entries relating thereto, the following heading and entries shall be substituted, namely:-
 

(x) in heading 4823, for item 4823 60 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(41) in Section XI,-

(i) In the Note 1,

(a) in clause (a), for the word and figures “ heading 0503” the word and figure "heading 0511” shall be substituted;

(b) in clause (e), the brackets and words “(for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials)” shall be omitted ;

(ii) for Note 13, the following Note shall be substituted, namely:-

“13. For the purposes of this Section and, where applicable, throughout this Schedule, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.”;

(iii) in Sub-heading Note 1, --

(a) clause (a) shall be omitted;

(b) clauses (b) to (k) shall be re-numbered as clauses (a) to (ij);

(c) in clause (h) so re-numbered , for the words, brackets and letters “definitions” at (e) to (ij)”, the words, brackets and letters, “definitions” at (d) to (h)” shall be substituted;
(42) in Chapter 50, in heading 5003, sub-heading 5003 10, items 5003 10 10 to 5003 10 90, sub-heading 5003 90, items 5003 90 10 to 5003 90 90 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(43) in Chapter 51,- in Note 1,-

(a) in clause (b), for the word “camel”, the words and brackets “camel (including dromedary)” shall be substituted;

(b) in clause (c ), for the word and figures “ heading 0503”, the word and figures ” heading 0511” shall be substituted;

(44) in Chapter 52,-

(i) in headings 5208, sub-headings 5208 53, items 5208 53 10 to 5208 53 90 and the entries relating thereto shall be omitted;

(ii) in heading 5210,--

(a) sub-heading 5210 12, items 5210 12 10 and 5210 12 90 and the entries relating thereto shall be omitted;

(b) sub-heading 5210 22, items 5210 22 11 to 5210 22 29 and the entries relating thereto shall be omitted;

(c) sub-heading 5210 42, items 5210 42 10 to 5210 42 90 and the entries relating thereto shall be omitted;

(d) sub-heading 5210 52, items 5210 52 10 to 5210 52 90 and the entries relating thereto shall be omitted;

(iii) in heading 5211, for item 5211 1900, sub-headings 5211 21, items 5211 21 10 to 5211 21 90, sub-heading 5211 22, items 5211 22 10 to 5211 22 90, sub-heading 5211 29, items 5211 29 10 to 5211 29 90, and the entries relating thereto, the following sub-heading, items and entries shall be substituted ,namely:-
 

(45) in Chapter 53,-

(i) heading 5304, sub-heading 5304 10, items 5304 10 10 to 5304 90 00 and the entries relating thereto shall be omitted;

(ii) for heading 5305, sub-headings 5305 11, items 5305 11 10 to 5305 29 00, sub-heading 5305 90, items 5305 90 10 and 5305 90 90, and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(46) in Chapter 54,-

(i) for the Chapter heading, the heading “Man-made filaments; strip and the like of man-made textile materials” shall be substituted ;

(ii) for Note 1, the following Note shall be substituted, namely:-

“1. Throughout this Schedule, the term ‘ man made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes either:

(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate); or

(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial : fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made finres.

The terms “man-made”, “synthetic” and “artificial” shall have the same meaning when used in relation to “textile materials’.”;

(iii) in heading 5402,-

(a) for sub-heading 5402 10, items 5402 10 10 and 5402 10 90 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(b) after item 5402 33 00 and the entries relating thereto, the following item and entries shall be inserted, namely: –

(iv) in heading 5403, item 5403 20 00 and the entries relating thereto shall be omitted ;

(v) in heading 5404, for item 5404 10 00 and the entries relating thereto, the following sub-heading, items and entries shall be substituted namely:-

(vi) for heading 5406,for items 5406 10 00 and 5406 20 00 and the entries relating thereto, the following item and entries shall be substituted, namely:-

(47) in Chapter 55,--

(i) in heading 5501, after item 5501 30 00 and the entries relating thereto, the following item and entries shall be inserted, namely: -

(ii) in heading 5503, for item 5503 10 00 and the entries relating there to, the following items and entries shall be substituted, namely:-

(iii) in heading 5513, items 5513 22 00, 5513 32 00, 5513 33 00, 5513 42 00, 5513 43 00 and the entries relating thereto shall be omitted ;

(iv) in heading 5514,--

(a)sub -heading 5514 13, items 5514 13 10 and 5514 13 20, and the entries relating thereto shall be omitted;

(b)for items 5514 29 00 to 5514 39 00 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(v) in heading 5515, sub-heading 5515 92, items 5515 92 10 to 5515 92 90, and the entries relating thereto shall be omitted;

(48) in Chapter 56,-

(i) in Note 1, in clause (e), for the brackets, word and figures “(Section XV)”, the brackets, words and figures “(generally Section XIV or XV)” shall be substituted;

(ii) in heading 5604, sub-heading 5604 20, items 5604 20 10 and 5604 20 90, and the entries relating thereto shall be omitted ;

(iii) in heading 5607, sub-heading 5607 10, items 5607 10 10 and 5607 10 90 and the entries relating thereto shall be omitted ;

(49)in Chapter 57, --

(i) in heading 5702, for item 5702 49 90, subheading 5702 51, items 5702 51 10 to 5702 51 90, sub-heading 5702 52, items 5702 52 10 to 5702 52 90, sub-heading 5702 59, items 5702 59 10 to 5702 59 90 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(50) in Chapter 58, in heading 5803, sub-headings 5803 10, items 5803 10 10 to 5803 10 90, sub-heading 5803 90, items 5803 90 10 to 5803 90 90 and entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(51) in Chapter 59, in the Note 5, in clause (h), for the brackets, word and figures “(Section XV)” the brackets, words and figures “(generally Section XIV or XV)” shall be substituted ;

(52)in Chapter 60, in heading 6005, item 6005 10 00 and the entries relating thereto shall be omitted ;

(53) in Chapter 61,-

(i) in heading 6101, sub-heading 6101 10, items 6101 10 10 to 6101 10 90 and the entries relating thereto shall be omitted ;

(ii) for heading 6103, items 6103 11 00, 6103 12 00, sub-heading 6103 19, items 6103 19 10 to 6103 21 00 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(iii) in heading 6104, items 6104 11 00, 6104 12 00 and 6104 21 00 and the entries relating thereto shall be omitted ;

(iv) in heading 6107, sub-heading 6107 92, items 6107 92 10 and 6107 92 20 and the entries relating there to shall be omitted ;

(v) in heading 6111, item 6111 10 00 and the entries relating thereto shall be omitted ;

(vi) in heading 6114, item 6114 10 00 and the entries relating thereto shall be omitted ;

(vii)for heading 6115,items 6115 11 00, 6115 12 00, sub-heading 6115 19, items 6115 19 10 to 6115 19 90, sub-heading 6115 20, items 6115 20 10 to 6115 93 00 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(viii)in heading 6117, sub –heading 6117 20, items 6117 20 10 to 6117 20 90 and the entries relating thereto shall be omitted;

(54) in Chapter 62,--

(i) in heading 6203, item 6203 21 00 and the entries relating there to shall be omitted;

(ii)in headings 6205, item 6205 10 00 and the entries relating there to shall be omitted;

(iii)in headings 6207, item 6207 92 00 and the entries relating there to shall be omitted;

(iv)in headings 6209, item 6209 10 00 and the entries relating there to shall be omitted;

(v)in headings 6211, item 6211 31 00 and the entries relating there to shall be omitted;

(vi) in headings 6213, item 6213 10 00 and the entries relating there to shall be omitted;

(55) in Chapter 63,-

(i) in headings 6302, item 6302 52 00 and 6302 92 00 and the entries relating thereto shall be omitted;

(ii)in headings 6303, item 6203 11 00 and the entries relating there to shall be omitted;

(iii)in headings 6306,--

(a) items 6306 11 00 and 6306 21 00 and the entries relating there to shall be omitted;

(b) for item 6306 29 90, 6306 31 00, sub-heading 6306 39, items 6306 39 10 to 6306 49 00 and the entries relating thereto, the following items and the entries shall be substituted, namely:-

(56) in Chapter 64,-

(i) in headings 6401, sub-heading 6401 91, items 6401 91 10 and 6401 91 90 and the entries relating there to shall be omitted;

(ii)in headings 6402, sub-heading 6402 30, items 6402 30 10 and 6402 30 90 and the entries relating there to shall be omitted;

(iii) in headings 6403, item 6403 30 00 and the entries relating there to shall be omitted;

(57) in Chapter 65,-

(i) item 6503 00 00 and the entries relating there to shall be omitted ;

(ii) in heading 6506, item 6506 92 00 and the entries relating thereto shall be omitted;

(58) in Chapter 66, in heading 6603, sub-heading 6603 10, items 6603 10 10 and 6603 10 90 and the entries relating thereto shall be omitted ;

(59) in Chapter 68,-

(i) in heading 6802, item 6802 22 00 and the entries relating there to shall be omitted;

(ii) in heading 6811, for item 6811 10 00, sub-headings 6811 20, items 6811 20 10 to 6811 20 90, sub-heading 6811 30, items 6811 30 10 to 6811 90 00, and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(iii) in heading 6812, for the item 6812 50 00, sub-heading 6812 60, items 6812 60 11 to 6812 70 00 , sub-heading 6812 90, items 6812 90 11 to 6812 90 90 and the entries relating thereto the following sub-headings items, and entries shall be substituted, namely:-

(iv)in heading 6813, for items 6813 10 00, sub-heading 6813 90, items 6813 90 10 and 6813 90 90, and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(60) in Chapter 70,-

(i) in Sub-heading Note, for the word and figures “sub-headings 7013 21 and 7013 31”, the words and figures “items 7013 22 00, 7013 33 00, 7013 41 00” shall be substituted;

(ii) item 7012 00 00 and the entries relating thereto shall be omitted ;

(iii) for heading 7013, items 7013 10 00 to 7013 39 00, sub-heading 7013 91, items 7013 9110, 7013 91 90, sub-heading 7013 99, items 7013 99 10 and 7013 99 90, and the entries relating thereto, the following heading, items and entries shall be substituted, namely:-

(61) in Chapter 71,-

(i) in Note 2, for the brackets and letters “(a)” and “(b)” wherever they occur, the brackets and letters “(A)” and “(B)” shall respectively be substituted;

(ii)in Note 4, for the brackets and letters “(a)”, “(b)” and “(c), except “2(b)”, the brackets and letters “(A)”, “(B)” and “(C)” shall respectively be substituted ;

(iii)for Note 9, the following Note shall be substituted, namely:-

“ 9. For the purposes of heading 7113, the expression “articles of jewellery” means:

(a) any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).

These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.”

(iv)in Sub-heading Note 2, for figure, brackets and letter “4 (b)”, the figure, brackets and letter “ 4(B)” shall be substituted ;

(62) in Chapter 72,-

(i) in heading 7225, sub-heading 7225 20, items 7225 20 11 to 7225 20 29 and the entries relating thereto shall be omitted ;

(ii) in heading7226, items7226 93 00 and 7226 94 00 and the entries relating thereto ,shall be omitted ;

(iii) in heading 7229, item 7229 10 00 and the entries relating thereto, shall be omitted ;

(63) in Chapter 73, -

(i) in heading 7304, for sub-headings 7304 10 , items 7304 10 11 to 7304 10 29, sub-heading 7304 21, items 7304 21 10,7304 21 90, sub-heading 7304 29, items 7304 29 10, 7304 29 90, sub-heading 7304 31, items 7304 31 11 to 7304 31 39, sub-heading 7304 39, items 7304 39 11 to 7304 49 00, sub-heading 7304 51, items 7304 51 10 to 7304 51 30, sub-heading 7304 59, items 7304 59 10 to 7304 90 00 and the entries relating thereto, the following sub-headings, items and entries shall be substituted, namely:-

(ii) in heading 7306, for the sub-heading 7306 10 , items 7306 10 11 to 7306 10 29, sub-heading 7306 20, items 7306 20 10 to 7306 20 90, sub-heading 7306 30, items 7306 30 10 to 7306 50 00, sub-heading 7306 60, items 7306 60 10 and 7306 60 90 and the entries relating thereto, the following sub-headings, items and the entries shall be substituted, namely :-

(iii) in heading 7314, item 7314 13 00 and the entries relating thereto shall be omitted;

(iv) in heading 7319, sub-heading 7319 10, items 7319 10 10 to 7319 10 90 and the entries relating thereto shall be omitted;

(v) in heading 7321, for sub-heading 7321 13, items 7321 13 10 to 7321 13 90, sub-heading 7321 83, items 7321 83 10 and 7321 83 90 and the entries relating thereto, the following sub-headings, items and entries shall be substituted, namely :-

(64) in Chapter 74, -

(i) in Note 1, in clause (f), the paragraph beginning with the words “ In the case of” and ending with the words ” exceeds 6mm” shall be omitted;

(ii) in heading 7401, for items 7401 10 00 and 7401 20 00 and the entries relating there to, the following sub-heading, items and entries shall be substituted, namely:-

(iii) in heading 7403, sub-heading 7403 23, items 7403 23 10and 7403 23 20 and the entries relating thereto shall be omitted;

(iv) in heading 7407, sub-heading 7407 22, items 7407 22 10 and 7407 22 20 and the entries relating thereto shall be omitted;

(v)heading 7414, sub-heading 7414 20, items 7414 20 10 to 7414 20 90, sub-heading 7414 90, items 7414 90 10 to 7414 90 90 and the entries relating thereto shall be omitted;

(vi) item 7416 00 00 and the entries relating thereto shall be omitted;

(vii) heading 7417, sub-heading 7417 00, items 7417 00 11 to 7417 00 99 and the entries relating thereto shall be omitted;

(65) in Chapter 78, -

(i)heading 7803, sub-heading 7803 00, items 7803 00 11 to 7803 00 30 and the entries relating there to shall be omitted;

(ii) heading 7805,sub-heading 7805 00, items 7805 00 10 and 7805 00 20 and the entries relating there to shall be omitted;

(66) in Chapter 79, heading 7906, sub-heading 7906 00, items 7906 00 10 and 7906 00 20 and the entries relating there to shall be omitted;

(67) in Chapter 80, -

(i) in Note 1, in clause (d), the paragraph beginning with the word and figures “ Heading 8004” and ending with the words “ other headings” shall be omitted ;

(ii)heading 8004, sub-heading 8004 00, items 8004 00 10 and 8040 00 90 and the entries relating thereto shall be omitted ;

(iii) item 8005 00 00 and the entries relating thereto shall be omitted;

(iv) heading 8006, sub-heading 8006 00, items 8006 00 10 and 8006 00 20 and the entries relating thereto shall be omitted ;

(68) in Chapter 81, -

(i) in heading 8101, sub-heading 8101 95, items 8101 95 10 and 8101 95 90 and the entries relating thereto shall be omitted ;

(ii)in heading 8112, sub-heading 8112 30, items 8112 30 10 to 8112 30 90, sub-heading 8112 40, items 8112 40 10to 8112 40 90 and the entries relating thereto shall be omitted ;

(69) in Chapter 83, in item 8311 90 00, in the entry column(2), the words “including parts” shall be omitted;

(70) in Section XVI,

(i) in Note 1, in clause (b), for the word and figures “heading 4204” the word and figures “heading 4205” shall be substituted;

(ii) in Note 2, in clauses (a) and (c), for the figures ”8485”,the figures “8487”shall be substituted ;

(71) in Chapter 84, -

(i) in Note 1, for clauses (e) and (f), the following clauses shall be substituted, namely:-

“(e) vacuum cleaners of heading 8508;

(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or

(g) hand-operated mechanical floor sweepers, not motorised (heading 9603)”;.

(ii) in Note 2,-

(a) for the portion beginning with the words” Subject to” and ending with the words “ not the latter”, the following shall be substituted, namely:-

“Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480”.

(b) for the brackets, words and figures “ (heading 8443 or 8471)”, the brackets, words and figures “ (heading 8443).” shall be substituted ;

(iii) for Note 5, following shall be substituted, namely:-

“5(A) For the purposes of heading 8471, the expression “automatic data processing machine” means machines capable of :

(i) storing the processing programme or programmes and at least the data mmediately necessary for the execution of the programme;

(ii) beingFreely programmed in accordance with the requirements of the user;

(iii) performing arithmetical computations specified by the user; and

(iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.

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

(C) Subject to paragraphs (D) and (E) , a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :

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

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

(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified in heading 8471.

However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.

(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C) above :

(i) Printers, copying machines, facsimile machines, whether or not combined;

(ii) apparatus for the transmission or reception of voice,images or other data, including apparatus forcommunication in a wired or wireless network (such as a local or wide area network);

(iii) loudspeakers and microphones;

(iv) television cameras, digital cameras and video camera recorders;

(v) monitors and projectors, not incorporating television reception apparatus.

(E)machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in theheadings appropriate to their respective functions or, failing that, in residual headings.”

(iv)after Note, 8 , the following Note shall be inserted, namely:-

“9. (A) clauses (a) and (b) of Note 8 to Chapter 85 shall also apply respectively to the expressions “semiconductor devices” and “electronic integrated circuits”, used in this Note and in heading 8486. However, for the purposes of this Note and heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light emitting diodes.

(B) For the purposes of this Note and heading 8486, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.

The expression “flat panel display” does not cover cathode-ray tube technology.

(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for :

(i)the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits; and

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

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84,machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the schedule” ;

(v)in Sub-heading Note 1, for the figure, brackets and letter “Note 5(B)”, the figure, brackets and letter “Note 5(C)” shall be substituted;

(vi)in heading 8418,--

(a) items 8418 22 00 the entries relating there to shall be omitted:

(b) in item 8418 50 00, for the entry in column (2), the following entry shall be substituted, namely:-

“other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or Freezing equipment”;

(c) in item 8418 61 00, for the entry in column (2), the following entry shall be substituted, namely:-

“-- Heat pumps other than air conditioning machines of heading 8415”.

(vii) in heading 8425, item 8425 20 00 and the entries relating thereto shall be omitted;

(viii) in heading 8428, sub- heading 8428 50, items 8428 50 10 to 8428 50 90 and the entries relating thereto shall be omitted;

(ix) in heading 8442,-

(a) for the entry in column (2), the following entry shall be substituted, namely:--

“ MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE- TOOLS OF HEADINGS 8456 TO 8465) FOR PREPARING OR MAKING PLATES, CYLINDERS OR OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED).”

(b) item 8442 10 00, sub-heading 8442 20, items 8442 20 10 to 8442 20 90 and the entries relating thereto shall be omitted ;

(c) in sub-heading 8442 30, in entry in column (2), for the words “Other machinery” the word “Machinery” shall substituted ;

(d) for sub-heading 8442 50, items 8442 50 10 to 8442 50 90 and the entries relating thereto, the following sub- heading, items and entries shall be substituted, namely:-

(x) for heading 8443, items 8443 11 00 to 8443 51 00, sub-heading 8443 59, items 8443 59 10 to 8443 59 90, sub heading 8443 60, items 8443 60 10 to 8443 60 90, sub –heading 8443 90, items 8443 90 10 and 8443 90 90 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(xi) in heading 8448, sub-heading 8448 41, items 8448 41 10 to 8448 41 90, and the entries relating thereto shall be omitted;

(xii) in heading 8456, for items 8456 30 00, 8456 91 00 sub-heading 8456 99, items 8456 99 10 and 8456 99 90 and the entries relating thereto, the following sub-heading, items and entries shall substituted, namely:-

(xiii) for heading 8469, items 8469 11 00 , 8469 12 00, Sub-heading 8469 20, items 8469 20 10 and 8469 20 90, sub-heading 8469 30, items 8469 30 10 and 8469 30 90 and the entries relating thereto, the following heading, sub-heading, items and entries shall substituted, namely:-

(xiv) in heading 8470,sub-heading 8470 40, items 8470 40 10 and 8470 40 20 and the entries relating thereto shall be omitted;

(xv) in heading 8471,--

(a) the item 8471 10 00 and the entries relating thereto shall be omitted;

(b)in sub-heading 8471 30 and after item8471 30 90, in the entry in column(2), the word “digital” wherever it occurs, shall be omitted ;

(c) in item 8471 50 00, in the entry in column (2), for the words “ Digital processing”, the word ”Processing” shall be substituted;

(xvi) in heading 8472, item 8472 20 00, and the entry relating thereto shall be omitted ;

(xvii) for heading 8485, items 8485 10 00 and 8485 90 00 and the entries relating thereto, the following headings, items and entries, shall be substituted , namely:-

(72) in Chapter 85,-

(i) in Note 1,-

(a) in clause (b) , the word “or” appearing at the end shall be omitted;

(b) for clause (c), the following clauses shall be substituted , namely:-

“(c) machines and apparatus of heading 8486;

(d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter 90); or ;

(e) electrically heated furniture of Chapter 94.”

(ii) in Note 3, for clause (a), the following shall be substituted, namely:-

“(a) floor polishers, food grinders and mixers, and fruit or vegetable Juice extractors, of any weight;”;

(iii) for Notes 4,5,6 and 7 the following Notes shall be substituted, namely:-

“4. For the purposes of heading 8523 :

(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.

5. For the purposes of heading 8534, “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, semi-conductor 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, discreet 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 8542.

6. For the purpose of heading 8536, “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.

7. Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543).

8. For the purposes of headings 8541 and 8542 :

(a) “Diodes, transistors and similar semi-conductor devices” are semi-conductor 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 arsenid, silicon germanium, indium phosphie) 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, monolithicintegrated circuits etc.) obtained by semi-conductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cable, 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 and intents and purposes indivisibly, whether or not on one or more insulating substrates, with our without leadframes, but with no other active or passive circuit elements.

For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function.

9. For the purposes of heading 8548, “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.”:

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.”;

(iv) for Sub-heading Notes, the following Sub-heading Note shall be substituted, namely:-

“SUB-HEADING NOTE

Sub-heading 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 170mm x 100 mm x 45 mm.”;

(v) in supplementary note, for the figures”8524”, the figurers”8523” shall be substituted;

(vi) in heading 8505, item 8505 30 00 and the entries relating thereto shall be omitted;

(vii) after item 8507 90 90 and the entries relating thereto, the following heading, item and entries shall be inserted, namely:-

(viii) in heading 8509,--

(a) for the entry in column(2), the following entry shall be substituted, namely:-

“Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508";

(b) items 85091000 to 85093000 the entries relating thereto shall be omitted;

(ix) for heading 8517, sub-heading 8517 11, items 8517 11 10, 8517 11 90, sub-heading 8517 19, items 85171911 to 85173000, sub-heading 8517 50, items 8517 50 10 to 8517 50 99, sub-heading 8517 80, items 8517 80 10 to 8517 80 90, sub- heading 8517 90, items 8517 90 10 and 8517 90 90 and the entries relating thereto, the following heading, sub- headings, items and entries shall be substituted, namely:-

(x) for heading 8519, items 85191000 to 85199300, sub-heading 8519 99, items 85199910 to 85199990 the following heading, sub-heading, items and entries relating thereto, shall be substituted, namely:-

(xi) heading 8520, items 8520 10 00 to 8520 32 00, sub-heading 8520 33, items 8520 33 10, 8520 33 90, sub-heading 8520 39, items 8520 39 10, 8520 39 90, sub-heading 8520 90, items 8520 90 10 and 8520 90 90 and the entries relating thereto shall be omitted;

(xii) for heading 85 23, sub-heading 8523 11, items 8523 11 11 to 8523 11 29, sub-heading 8523 12, items 8523 12 11 to 8523 12 29, sub-heading 8523 13, items 8523 13 11 to 8523 13 29, sub-heading 8523 20, items 8523 20 10 to 8523 30 00, sub-heading 8523 90, items 8523 90 10 to 8523 90 90 and the entries relating thereto, the following heading, sub-headings, items and entries shall be substituted, namely:-

(xiii) heading 8524 , sub-heading 8524 10, items 8524 10 10, 8524 10 90, sub-heading 8524 31, items 8524 31 11 to 8524 31 90, sub-heading 8524 32, items 8524 32 10, 8524 32 90, sub-heading 8524 39, items 8524 39 10 to 8524 39 90, sub-heading 8524 40, items 8524 40 11 to 8524 40 90, sub-heading 8524 51, items 8524 51 11 to 8524 51 90, sub-heading 8524 52, items 8524 52 11 to 8524 52 90, sub-heading 8524 53, items 8524 53 11 to 8524 60 00, sub-heading 8524 91, items 8524 91 11 to 8524 91 90 sub-heading 8524 99, items 8524 99 10 to 8524 99 99 and the entries relating to shall be omitted;

(xiv) for headings 8525, sub-heading 8525 10, items 8525 10 10 to 8525 10 90, sub-heading 8525 20, items 8525 20 11 to 8525 40 00 and the entries relating thereto, the following heading, sub-headings, items and entries shall be substituted, namely:-

(xv) for heading 8527, items 8527 12 00 to 8527 39 00, sub-heading 8527 90, items 8527 90 11 to 8527 90 90 and the entries relating thereto, the following heading, sub-headings, items and entries shall be substituted, namely:-

(xvi) for heading 8528, sub-heading 8528 12, items 8528 12 11 to 8528 12 99, sub-heading 8528 13, items 8528 13 10, 8528 13 90, sub-heading 8528 21, items 8528 21 10 to 8528 22 00, sub-heading 8528 30, items 8528 30 10 to 8528 30 30 and the entries relating thereto, the following heading, sub-headings and items and entries shall be substituted, namely:-

(xvii) in heading 8535, in the entry in column (2), for the word "PLUGS" the words "PLUGS AND OTHER CONNECTORS" shall be substituted;

(xviii) in heading 8536, -

(a) for the entry in column (2), the following entry shall be substituted, namely:-

(b) after item 8536 69 90 and the entries relating thereto, the following item and entries shall be inserted, namely :-

(xix) for heading 8542, sub-heading 8542 10, items 8542 10 10 to 8542 21 00, sub-heading 8542 29, items 8542 29 10 to 8542 90 00 and the entries relating thereto, the following heading, sub-heading, items and entries shall be substituted, namely:-

(xx) for heading 8543, item 8543 11 00, sub-heading 8543 19, and items 8543 19 10 to 8543 19 90 and the entries relating thereto, the following heading, sub-heading and items and entries shall be substituted, namely :--

(xxi)in heading 8543, for items 8543 40 00, 8543 81 00, sub-heading 8543 89, items 8543 89 10 to 8543 89 99 and the entries relating thereto, the following , sub-heading, items and entries shall be substituted, namely:-

(xxii) in the heading 8544, for item 8544 30 00, sub-heading 8544 41, items 8544 41 11 to 8544 41 90, sub-heading 8544 49, items 8544 49 11 to 8544 49 90, sub-heading 8544 51, items 8544 51 10 to 8544 51 90, sub-heading 8544 59, items 8544 59 10 to 8544 59 90 and the entries relating thereto the following sub-headings, items and entries shall be substituted, namely :-

(73) in Section XVII, in Note 1, the figures “9501” shall be omitted;

(74) in Chapter 86, in heading 8606,-

(i) item 8606 20 00 and the entries relating thereto shall be omitted;

(ii) in item 8606 30 00, in the entry in column(2)the word and figures “or 8606 20” shall be omitted ;

(75) in Chapter 87, -

(i) in Note 4, for the figures "heading 9501", the figures “heading 9503” shall be substituted ;

(ii) in heading 8708, for items 8708 29 00 to 8708 99 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(76) In Chapter 88,--

(i)for heading 8801, items 8801 10 00 to 8801 90 90 and the entries relating thereto, the following sub-heading and items and entries shall be substituted, namely:-
 

(77) in Chapter 90,-
(i) in Note 1,-

(a) in clause (a), for the brackets, word and figures "(heading 4204)", the brackets, word and figures "(heading 4205)" shall be substituted;

(b), in clause (g), for the words, figures and bracket "of Heading 8481", the following words, figures and brackets shall be substituted, namely:-

"of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486;”;

(c) for clause (h),the following clause shall be substituted, namely:-

(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus , radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables(heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;”;

(ii) in Note 2, in clause (a), for the figures “ 8485” the figures “8487” shall be substituted ;

(iii) for Note 3 , the following Note shall be substituted, namely:-

“3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.”;

(iv)in the heading 9006, items 9006 20 00 and 9006 62 00 and the entries relating thereto shall be omitted;

(v) heading 9009, items 9009 11 00 to 9009 99 00 and the entries relating thereto, shall be omitted;

(vi)in heading 9010,--

(a)in the entry in column (2), the brackets and words “(INCLUDING APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMICONDUCTOR MATERIALS)” shall be omitted;

(b)for items 9010 10 00 to 9010 49 00 and the entries relating thereto, the following item and entries shall be substituted, namely:-

(vii) in heading 9027,item 9027 40 00 and the entries relating thereto shall be omitted;

(viii) in heading 9030,-

(a)for items 9030 20 00, 9030 31 00, sub-heading 9030 39, items 9030 39 10 to 9030 39 90 and the entries relating thereto, the following sub-heading, items and entries shall be substituted, namely:-

(b) in column(1), for item "9030 83 00", the item "9030 84 00" shall be substituted;

(ix) in heading 9031 , item 9031 30 00 and the entries relating thereto, shall be omitted;

(78) in Chapter 91,--

(i) in heading 9101, item 9101 12 00 and the entries relating thereto shall be omitted;

(ii)in heading 9106, item 9106 20 00 and the entries relating thereto shall be omitted;

(79) in Chapter 92,-

(i)heading 9203, sub-heading 9203 00, items 9203 00 10 and 9203 00 90 and the entries relating thereto shall be omitted;

(ii) heading 9204, items 9204 10 00 and 9204 20 00 and the entries relating thereto shall be omitted;

(iii) heading 9209, items 9209 10 00, 9209 20 00 and 9209 93 00 and the entries relating thereto shall be omitted;

(80) in Chapter 93, in heading 9306, item 9306 10 00 and the entries relating thereto shall be omitted;

(81) in Chapter 94,-

(i) in Note 3, for the brackets and letters “(a)” and “(b)” the brackets and letters “(A)” and “(B)” shall respectively be substituted;

(ii) in heading 9401, for item 9401 50 00 and the entries relating thereto, the following items and entries shall be substituted, namely:-

(iii) in heading 9403, for Sub-heading 9403 80, items 9403 80 10 and 9403 80 90 and the entries relating thereto, the following shall be substituted namely :-

(82) in Chapter 95,--

(i)in Note 1,-

(a)for clause (a), the following clause shall be substituted, namely:-

“(a) Candles (heading 3406);”;

(b) in clause (t), the word "or" occurring at the end shall be omitted ;

(c) in clause (u), for the brackets and words” ( classified according to the constituent material)”,the brackets and words ”( Classified according to the constituent material); or” shall be substituted;

(d) after clause (u), the following shall be inserted, namely :-

“(v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).”;

(ii)for Note 4, the following Note shall be substituted, namely:-

“4.- Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General rules for Interpretation of this schedule, and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example “pet toys” (classification in their own appropriate heading).”;

(iii)headings 9501, sub-heading 9501 00, items 9501 00 10 and 9501 00 90 and the entries relating thereto shall be omitted;

(iv) heading 9502, sub-heading 9502 10, items 9502 10 10 to 9502 99 00 and the entries relating thereto shall be omitted;

(v) for heading 9503, items 9503 10 00 to 9503 41 00, sub-heading 9503 49, items 9503 49 10 to 9503 49 90, sub-heading 9503 50, items 9503 50 10, 9503 50 90, sub-heading 9503 60, items 9503 60 10, 9503 60 90, sub-heading 9503 70, items 9503 70 10, 9503 70 90, sub-heading 9503 80, items 9503 80 10 and 9503 80 90, sub-heading 9503 90, items 9503 90 10 to 9503 90 90 and the entries relating thereto the following heading, sub-heading, items and entries shall be substituted, namely:-

(vi) in heading 9504,--

(a)for item 9504 20 00 and the entries relating thereto, the following item and entries shall be substituted, namely:-

(b) for sub-heading 9504 30, items 9504 30 10 to 9504 30 90 and the entries relating thereto, the following item and entries shall be substituted, namely:-

(83) in Chapter 96, for heading 9614, items 9614 20 00, sub-heading 9614 90, items 9614 90 10 to 9614 90 90 and the entries relating thereto, the following shall be substituted, namely :-

(84) in Chapter 97, in Note 4, for the brackets and letters”(a) and “(b)”, the brackets and letters"(A)" and "(B)" shall respectively be substituted.

This issues in public interest.

Sd/-

(R. S. Gujral)
DIRECTOR GENERAL OF FOREIGN TRADE
AND EX-OFFICIO ADDITIONAL SECRETARY TO THE GOVT. OF INDIA

(Issued from F.No. M. 6192/AM 04/PC-I(A)

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