Customs Tariff
Chapter 84
Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
1. This Chapter does not cover:
Millstones, grindstones or other articles of Chapter 68;
Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
Laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);
Articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
Electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or
Hand-operated
mechanical
floor
sweepers,
not
motorised
(heading 9603).
2. Subject
to
the
operation
of
Note
3
to
Section
XVI,
a
machine
or
appliance
which
answers
to
a
description
in
one
or
more
of
the
headings 8401
to 8424
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
former
group
and
not
the
latter.
Heading 8419
does
not,
however,
cover:
(a)
Germination
plant,
incubators
or
brooders
(heading 8436);
(b)
Grain
dampening
machines
(heading 8437);
(c)
Diffusing
apparatus
for
sugar
juice
extraction
(heading 8438);
(d)
Machinery
for
the
heat-treatment
of
textile
yarns,
fabrics
or
made
up
textile
articles
(heading 8451);
or
(e)
Machinery
or
plant,
designed
for
mechanical
operation,
in
which
a
change
of
temperature,
even
if
necessary,
is
subsidiary.
Heading 8422
does
not
cover:
(a)
Sewing
machines
for
closing
bags
or
similar
containers
(heading 8452);
or
(b)
Office
machinery
of
heading 8472.
Heading 8424
does
not
cover:
Ink-jet
printing
machines
(heading 8443
or 8471).
3.
A
machine-tool
for
working
any
material
which
answers
to
a
description
in
heading 8456
and
at
the
same
time
to
a
description
in
heading 8457, 8458, 8459, 8460, 8461. 8464
or 8465
is
to
be
classified
in
heading 8456.
4.
Heading 8457
applies
only
to
machine-tools
for
working
metal,
other
than
lathes
(including
turning
centres),
which
can
carry
out
different
types
of
machining
operations
either:
by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
by
the
automatic
transfer
of
the work piece
to
different
unit
heads
(multistation
transfer
machines).
5.
(A)
For
the
purposes
of
heading 8471,
the
expression
"automatic
data
processing
machines"
means:
(a)
Digital
machines,
capable
of
(1)
storing
the
processing
programme
or
programmes
and
at
least
the
data
immediately
necessary
for
the
execution
of
the
programme;
(2)
being
freely
programmed
in
accordance
with
the
requirements
of
the
user;
(3)
performing
arithmetical
computations
specified
by
the
user;
and
(4)
executing,
without
human
intervention,
a
processing
programme
which
requires
them
to
modify
their
execution,
by
logical
decision
during
the
processing
run;
(b)
Analogue
machines
capable
of
simulating
mathematical
models
and
comprising
at
least:
analogue
elements,
control
elements
and
programming
elements;
(c)
Hybrid
machines
consisting
of
either
a
digital
machine
with
analogue
elements
or
an
analogue
machine
with
digital
elements.
(B)
Automatic
data
processing
machines
may
be
in
the
form
of
systems
consisting
of
a
variable
number
of
separate
units.
Subject
to
paragraph
(E)
below,
a
unit
is
to
be
regarded
as
being
a
part
of
the
complete
system
if
it
meets
all
the
following
conditions:
(a)
It
is
of
a
kind
solely
or
principally
used
in
an
automatic
data
processing
system;
(b)
It
is
connectable
to
the
central
processing
unit
either
directly
or
through
one
or
more
other
units;
and
(c)
It
is
able
to
accept
or
deliver
data
in
a
form
(codes
or
signals)
which
can
be
used
by
the
system.
(C)
Separately
presented
units
of
an
automatic
data
processing
machine
are
to
be
classified
in
heading 8471.
(D)
Printers,
keyboards,
X-Y
co-ordinate
input
devices
and
disk
storage
units
which
satisfy
the
conditions
of
paragraphs
(B)(b)
and
(B)(c)
above,
are
in
all
cases
to
be
classified
as
units
of
heading 8471.
(E)
Machines
performing
a
specific
function
other
than
data
processing
and
incorporating
or
working
in
conjunction
with
an
automatic
data
processing
machine
are
to
be
classified
in
the
headings
appropriate
to
their
respective
functions
or,
failing
that,
in
residual
headings.
6.
Heading 8482
applies,
inter
alia,
to
polished
steel
balls,
the
maximum
and
minimum
diameters
of
which
do
not
differ
from
the
nominal
diameter
by
more
than
1%
or
by
more
than
0.05
mm,
whichever
is
less.
Other
steel
balls
are
to
be
classified
in
heading 7326.
7.
A
machine
which
is
used
for
more
than
one
purpose
is,
for
the
purposes
of
classification,
to
be
treated
as
if
its
principal
purpose
were
its
sole
purpose.
Subject
to
Note
2
to
this
Chapter
and
Note
3
to
Section
XVI,
a
machine,
the
principal
purpose
of
which
is
not
described
in
any
heading
or
for
which
no
one
purpose
is
the
principal
purpose
is,
unless
the
context
otherwise
requires,
to
be
classified
in
heading 8479.
Heading 8479
also
covers
machines
for
making
rope
or
cable
(for
example,
stranding,
twisting
or
cabling
machines)
from
metal
wire,
textile
yarn
or
any
other
material
or
from
a
combination
of
such
materials.
8.
For
the
purposes
of
heading 8470,
the
term
"pocket-size"
applies
only
to
machines
the
dimensions
of
which
do
not
exceed
170
mm.
x
100
mm.
x
45
mm.
SUB-HEADING
NOTES
1.
For
the
purposes
of
Subheading 8471 49,
the
term
"systems"
means
automatic
data
processing
machines
whose
units
satisfy
the
conditions
laid
down
in
Note
5(B)
to
Chapter
84
and
which
comprise
at
least
a
central
processing
unit,
one
input
unit
(for
example,
a
keyboard
or
a
scanner),
and
one
output
unit
(for
example,
a
visual
display
unit
or
a
printer).
2. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
Basic duty |
Additional Duty (CVD) |
Special Additional
Duty of Customs (Spl. CVD) |
Other duty (Anti Dumping Duty and Additional Duty) |
Exemptions |
General exemptions |