Customs Tariff
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
Articles
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 7011; 1Omitted[or]
1[(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.]
Old[(c)
Electrically
heated
furniture
of
Chapter 94].
2. Headings 8501
to 8504
do
not
apply
to
goods
described
in
headings 8511, 8512, 8540, 8541
or 8542.
However,
metal
tank
mercury
arc
rectifiers
remain
classified
in
heading 8504.
3. Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
1[(a)
floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;]
Old[
(a)
Vacuum
cleaners,
including
dry
and
wet
vacuum
cleaners,
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
and
ventilating
or
recycling
hoods
incorporating
a
fan,
whether
or
not
fitted
with
filters
(heading 8414),
centrifugal
clothes-dryers
(heading 8421),
dish
washing
machines
(heading 8422),
household
washing
machines
(heading 8450),
roller
or
other
ironing
machines
(heading 8420
or 8451),
sewing
machines
(heading 8452),
electric
scissors
(heading 8467)
or
to
electro-thermic
appliances
(heading 8516).
1[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 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.
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.]
Old[ 4. 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,
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,
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.
5. For
the
purposes
of
headings 8541
and 8542:
(A)
"Diodes,
transistors
and
similar
semiconductor
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
and
microassemblies"
are:
(a)
Monolithic
integrated
circuits
in
which
the
circuit
elements
(diodes,
transistors,
resistors,
capacitors,
interconnections,
etc.)
are
created
in
the
mass
(essentially)
and
on
the
surface
of
a
semiconductor
material
(doped
silicon,
for
example)
and
are
inseparably
associated;
(b)
Hybrid
integrated
circuits
in
which
passive
elements
(resistors,
capacitors,
interconnections,
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,
on
a
single
insulating
substrate
(glass,
ceramic,
etc.).
These
circuits
may
also
include
discrete
components;
(c)
Microassemblies
of
the
moulded
module,
micromodule
or
similar
types,
consisting
of
discrete,
active
or
both
active
and
passive,
components
which
are
combined
and
interconnected.
For
the
classification
of
the
articles
defined
in
this
Note,
headings 8541
and 8542
shall
take
precedence
over
any
other
heading
in
the
Schedule
which
might
cover
them
by
reference
to,
in
particular,
their
function.
6. Records,
tapes
and
other
media
of
heading 8523
or 8524
remain
classified
in
those
headings
when
presented
with
the
apparatus
for
which
they
are
intended.
This
note
does
not
apply
to
such
media
when
they
are
presented
with
articles
other
than
the
apparatus
for
which
they
are
intended.
7. 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.]
1[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.]
Old[ SUB-HEADING
NOTES
1. Sub-headings 8519 92
and 8527 12
cover
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.
2. For
the
purposes
of
sub-heading 8542 10,
the
term
"smart
cards"
means
cards
which
have
embedded
in
them
an
electronic
integrated
circuit
(microprocessor)
of
any
type
in
the
form
of
a
chip
and
which
may
or
may
not
have
a
magnetic
stripe.]
Supplementary Note :
For the purposes of heading 1[8523] Old[8524], "Information Technology Software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.
| Exemption from Education Cess |
| NCCD |
1. Changes w.e.f. from 1-Jan-2007, Fourth Schedule of Finance Bill 2006