Chapter 90   (Chapter Notes)

Relevant Judgements

 

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
9001 10 00	Optical fibres, optical fibre bundles and cables	Kg.	15%	-	BCD: NIL for specified countries IGST: See Extract
9001 20 00	Sheets and plates of polarising material	Kg.	10%	-	BCD: NIL for specified countries IGST: See Extract
9001 30 00	Contact lenses	u	10%	-	BCD: NIL for specified countries IGST: See Extract
9001 40	- Spectacle lenses of glass :
9001 40 10	-- Polarised glass	u	10%	-	BCD: NIL for specified countries IGST: See Extract
9001 40 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: See Extract
9001 50 00	- Spectacle lenses of other materials	u	10%	-	BCD: NIL for specified countries IGST: See Extract
9001 90	- Other :
9001 90 10	-- Optical calcite crystal	Kg.	10%	-	BCD: NIL for specified countries IGST: See Extract
9001 90 90	-- Other	Kg.	10%	-	BCD: NIL for specified countries IGST: See Extract
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
	- Objective lenses :
9002 11 00	-- For cameras, projectors or photographic enlargers or reducers	u	10%	-	BCD: NIL for specified countries IGST: 18%
9002 19 00	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
9002 20 00	- Filters	u	10%	-	BCD: NIL for specified countries IGST: 18%
9002 90 00	- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
9003	Frames and mountings for spectacles, goggles or the like, and parts thereof
	- Frames and mountings :
9003 11 00	-- Of plastics	u	10%	-	BCD: NIL for specified countries IGST: 12%
9003 19 00	-- Of other materials	u	10%	-	BCD: NIL for specified countries IGST: 12%
9003 90 00	- Parts	Kg.	10%	-	BCD: NIL for specified countries IGST: 12%
9004	Spectacles, goggles and the like, corrective, protective or other
9004 10 00	- Sunglasses	u	20%		BCD: NIL for specified countries IGST: See Extract
9004 90	- Other :
9004 90 10	-- Passive night vision goggles	u	10%	-	IGST: See Extract
9004 90 20	-- Prismatic eyeglasses for reading	u	10%	-	IGST: See Extract
9004 90 90	-- Other	u	10%	-	IGST: See Extract
9005	Binoculars, monoculars, other optical telescopes, and mountings therefor, other astronomical instruments and mountings therefor, but not including instruments for radio- astronomy
9005 10 00	- Binoculars	u	10%	-	BCD: NIL for specified countries IGST: 18%
9005 80	- Other instruments :
9005 80 10	-- Monocular and refracting telescopes	u	10%	-	BCD: NIL for specified countries IGST: 18%
9005 80 20	-- Astronomical instruments	u	10%	-	BCD: NIL for specified countries IGST: 18%
9005 80 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
9005 90	- Parts and accessories (including mountings) :
9005 90 10	-- Of binocular or telescopes of heading 9005, other than mountings	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9005 90 20	-- Mountings for astronomical instruments	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9005 90 90	-- Other	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9006	Photographic (other than cinematographic) cameras; photographic flash light apparatus and flashbulbs other than discharge lamps of heading  8539
9006 30 00	- 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	u	10%	-	BCD: NIL for specified countries IGST: 18%
9006 40 00	- Instant print cameras	u	10%	-	BCD: NIL for specified countries IGST: 18%
	- Other cameras :
deleted[9006 51 00	- With a through the lens viewfinder [single lens reflex (SLR)], for roll film of a width not exceeding 35 mm.	u	10%	-	BCD: NIL for specified countries IGST: 18%
9006 52 00	-- Other, for roll film of a width less than 35 mm.	u	10%	-	IGST: 18%]
9006 53	-- for roll film of a width of 35 mm: old[-- Other, for roll film of a width of 35 mm : ]
9006 53 10	-- Fixed focus 35 mm cameras	u	10%	-	BCD: NIL for specified countries IGST: 18%
9006 53 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
9006 59	-- Other :
9006 59 10	-- Fixed focus 110 mm cameras	u	10%	-	BCD: NIL for specified countries IGST: 18%
9006 59 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
	- Photographic flashlight apparatus and flashbulbs :
9006 61 00	-- Discharge lamp ("electronic") flashlight apparatus	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
9006 69 00	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
	- Parts and accessories :
9006 91 00	-- For cameras	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9006 99 00	-- Other	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
9007 10	- Cameras :
9007 10 10	-- For film of less than 16 mm width or for double 8 mm film	u	10%	-	IGST: 18%
9007 10 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
9007 20	- Projectors :
9007 20 10	-- For film of less than 16 mm width	u	10%	-	BCD: NIL for specified countries IGST: 18%
9007 20 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
	- Parts and accessories :
9007 91 00	-- For cameras	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9007 92 00	-- For projectors	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
9008 50	- Projectors, enlargers and reducers :
9008 50 10	- Slide projectors	u	10%	-	BCD: NIL for specified countries
9008 50 20	- Microfilm, microfiche or other microform readers, whether or not capable of producing copies	u	10%	-
9008 50 30	- Other image projectors	u	10%	-	BCD: NIL for specified countries
9008 50 40	- Photographic (other than cinematographic) enlargers and reducers	u	10%	-
9008 90 00	- Parts and accessories	Kg.	10%	-	BCD: NIL for specified countries
9009	Omitted	*	*	*
9010	Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this Chapter, negatoscopes; projection screens
9010 10 00	- 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	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9010 50 00	- Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9010 60 00	- Projection Screens	u	10%	-	BCD: NIL for specified countries IGST: 18%
9010 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9011	Compound optical microscopes, including those for photomicrography, cinephotomicrography or micro projection
9011 10 00	- Stereoscopic  microscopes	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9011 20 00	- Other microscopes , for photomicrography, cinephotomicrography or micro-projection	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9011 80 00	- Other microscopes	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9011 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9012	Microscopes other than optical microscopes; diffraction apparatus
9012 10	-Microscopes other than optical microscopes; diffraction apparatus :
9012 10 10	-- Electron microscopes fitted with equipment specially designed for the handling and transport of semiconductor wafers or reticles	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9012 10 90	-- Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9012  90 00	- Parts and accessories	Kg.	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9013	Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter old[Liquid crystal devices not constituting articles provided for more specially in other headings; lasers, other than lasers diodes; other optical appliances and instruments, not specified or included else where in this Chapter]
9013 10	- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or section XVI :
9013 10 10	-- Telescopic sights for fittings to arms	u	10%	-	BCD: NIL for specified countries IGST: 18%
9013 10 20	-- Periscopes	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9013 10 90	-- Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9013 20 00	- Laser, other than laser diodes	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9013 80 00	- Other devices, appliances and instruments	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9013 90 00	- Parts and accessories	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
old[9013 80	- Other devices, appliances and instruments :
9013 80 10	-- Liquid crystal devices (LCD)	u	Free	-	BCD: NIL for specified countries IGST: 18%
9013 80 90	-- Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9013 90	- Parts and accessories :
9013 90 10	-- For liquid crystal devices (LCD)	Kg.	Free	-	BCD: NIL for specified countries IGST: 18%
9013 90 90	-- Other	Kg.	7.5%	-	BCD: NIL for specified countries IGST: 18%]
9014	Direction finding compasses; other navigational instruments and appliances
9014 10 00	- Direction finding compasses	u	7.5%	-	IGST: 18%
9014 20 00	- Instruments and appliances for aeronautical or space navigation (other than compasses)	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9014 80	- Other instruments and appliances :
9014 80 10	-- Echo sounding instrument	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9014 80 20	-- Sextants	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9014 80 90	-- Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9014 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015	Surveying (including photogrammetrical surveying), hydrographic, ocean-graphic hydrological, meterological or geophysical instruments and appliances, excluding compasses;  rangefinders
9015 10 00	- Rangefinders	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 20 00	- Theodolities and tachymeters (tachometers)	u	7.5%	-	IGST: 18%
9015 30	- Levels :
9015 30 10	-- Dumpy levels or engineers levels or builders levels (not automatic and quick set levels with or without horizontal circles	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 30 90	-- Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 40 00	- Photogrammetrical surveying instruments and appliances	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 80	- Other instruments and appliances :
9015 80 10	-- Hydrographic instruments	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 80 20	-- Meteorological instruments	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 80 30	-- Geophysical instruments	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 80 90	-- Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9015 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: NIL for specified countries IGST: 18%
9016	Balances of a sensitivity of 5 cg or better, with or without weights
9016 00	- Balances of a sensitivity of 5cg or better, with or without weights :
9016 00 10	-- Electric balances	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
9016 00 20	-- Other balances	u	10%	-	IGST: 18%
9016 00 90	-- Parts	Kg.	10%	-	IGST: 18%
9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example , measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
9017 10 00	- Drafting tables and machines, whether or not automatic	u	10%	-	BCD: NIL BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
9017 20	- Other drawing, marking out or mathematical calculating instruments :
9017 20 10	-- Drawing and marking-out instruments	u	10%	-	BCD: See Notifications for specified countries IGST: 12%
9017 20 20	-- Mathematical calculating instruments	u	10%	-	BCD: See Notifications for specified countries IGST: 12%
9017 20 30	-- Pantograph	u	10%	-	BCD: See Notifications for specified countries IGST: 12%
9017 20 90	-- Other	u	10%	-	BCD: See Notifications for specified countries IGST: 12%
9017 30	- Micrometers, callipers and gauges :
9017 30 10	-- Micro-meters and calipers	u	10%	-	BCD: NIL for specified countries ADD: See Notification IGST: 18%
	-- Gauges :
9017 30 21	-- Plug	u	10%	-	BCD: NIL for specified countries IGST: 18%
9017 30 22	-- Ring	u	10%	-	BCD: NIL for specified countries IGST: 18%
9017 30 23	-- Slip	u	10%	-	BCD: NIL for specified countries IGST: 18%
9017 30 29	-- Other	u	10%	-	BCD: NIL for specified countries ADD: See Notification IGST: 18%
9017 80	- Other instruments :
9017 80 10	-- Measuring rods and tapes and divided scales	u	10%	-	BCD: NIL for specified countries ADD: See Notification IGST: 18%
9017 80 90	-- Other	u	10%	-	BCD: NIL for specified countries ADD: See Notification IGST: 18%
9017 90 00	- Parts and accessories	Kg.	10%	-	BCD: See Notification BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electomedical apparatus and sight testing instruments
	-Electro diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters :
9018 11 00	-- Electro-cardiographs	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 12	-- Ultrasonic scanning apparatus:
9018 12 10	-- Linear ultrasound scanner	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 12 90	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 13 00	-- Magnetic resonance imaging apparatus	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 14 00	-- Scientigraphic apparatus	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 19	- Other :
9018 19 10	-- Electro encephalographs	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 19 20	-- Echo cardiograph	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 19 90	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 20 00	- Ultra violet or infra red ray apparatus	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
	- Syringes, needles, catheters, cannulae and the like :
9018 31 00	-- Syringes, with or without needles	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 32	-- Tubular metal needles and needles for sutures :
9018 32 10	-- Needles for suture	Kg.	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 32 20	-- Hollow needles for injection, aspiration, biopsy and transfusion	Kg.	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 32 30	-- Hileiro venus fistula needles	Kg.	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 32 90	-- Other	Kg.	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 39	-- Other :
9018 39 10	-- Catheters (for urine, stool)	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 39 20	-- Cardiac catheters	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 39 30	-- Cannulae	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 39 90	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
	- Other instruments and appliances, used in dental sciences :
9018 41 00	-- Dental drill engines, whether or not combined on a single base with other dental equipment	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 49 00	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 50	- Other ophthalmic instrument and appliances:
9018 50 10	-- Ophthalmoscopes	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 50 20	-- Tonometers	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 50 30	-- Ophthalmic lasers	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 50 90	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90	- Other instruments and appliances :
	-- Diagnostic instruments and appliances :
9018 90 11	-- Instrument and apparatus for measuring blood pressure	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 12	-- Stethoscopes	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 19	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
	-- Surgical tools :
9018 90 21	-- Bone saws, drills and trephines	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 22	-- Knives, scissors and blades	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: See Notification
9018 90 23	-- Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding instruments	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 24	-- Chisel,  gauges,   elevators,   raspatones, oseteotome, crainotome, bone cutters	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 25	-- Retractors, spatulaprobes, hooks dilatators, sounds, mallets	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 29	- - - - Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
	- - - Artificial kidney (dialysis) apparatus, blood transfusion apparatus:
9018 90 31	- - - Artificial kidney (dialysis) apparatus	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 32	- - - - Blood transfusion appara	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
	-- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes:
9018 90 41	-- Anesthetic apparatus and instruments	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 42	-- ENT precision apparatus	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 43	-- Acupuncture apparatus	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 44	-- Endoscopes	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
	-- Other :
9018 90 91	-- Hilerial or venous shunts	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 92	-- Baby incubators	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: See Notification
9018 90 93	-- Heart-lung machines	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 94	-- Difilirillators	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9018 90 95	-- Fibrescopes	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 96	-- Laproscopes	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 97	-- Vetrasonic lithotripsy instruments	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 98	-- Apparatus for nerve stimulation	u	10%	-	BCD: 5% BCD: NIL for specified countries IGST: See Notification
9018 90 99	-- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries IGST: See Notification
9019	Mecano-therapy appliances; message apparatus;  psychological  aptitude-testing apparatus ; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therepeutic respiration apparatus
9019 10	- Mecho-therapy appliances; massage apparatus; psychology aptitude-testing apparatus :
9019 10 10	-- Mechano- therapy appliances	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: See Notification
9019 10 20	-- Massage apparatus	u	10%	-	BCD: 5% IGST: See Notification
9019 10 90	-- Other	u	10%	-	BCD: 7.5% IGST: See Notification
9019 20	-Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:
9019 20 10	--oxygen therapy apparatus	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: See Notification
9019 20 90	--other	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: See Notification
9020 00 00	Other Breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021	Orthopaedic appliances , including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability
9021 10 00	Orthopaedic appliances or fracture appliances	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
	- Artificial teeth and dental fittings :
9021 21 00	-- Artificial teeth	u	10%	-	BCD: 7.5% IGST: 12%
9021 29 00	-- Other	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
	- Other artificial parts of the body :
9021 31 00	-- Artificial joints	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021 39 00	-- Other	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021 40	- Hearing aids,  excluding parts and accessories :
9021 40 10	-- Frequency modulated hearing aid system used  for hearing by handicapped persons in group situation	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021 40 90	-- Other	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021 50 00	- Pacemakers for stimulating heart muscles, excluding parts and accessories	u	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021 90	- Other :
9021 90 10	-- Parts and accessories of hearing aids	Kg.	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9021 90 90	-- Other	Kg.	10%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 12%
9022	Apparatus based on the use of X-rays or alpha, beta Gamma or other ionising  old[or gamma] radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radio therapy apparatus, X-rays tubes and other X-rays generators, high tension generators, control panels  and desks, screens , examinations or treatment tables, chairs and the like
	- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including  radiography or radiotherapy apparatus :
9022 12 00	-- Computed tomography apparatus	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 13 00	-- Other,  for dental uses	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 14	-- Other for medical,  surgical or veterinary uses:
9022 14 10	-- X-rays generators and apparatus (non-portable)	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 14 20	-- Portable X-rays machine	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 14 90	-- Other	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 19 00	-- For other uses	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
	- Apparatus based on the use of alpha, beta or gamma or other ionising old[gamma] radiation, whether or not for medical, surgical, dental or veterinary uses, including  radiography or radiotherapy apparatus :
9022 21 00	-- For medical, surgical, dental or veterinary uses	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 29 00	-- For other uses	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 30 00	- X-ray tubes	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 90	- Other ,including parts and accessories :
9022 90 10	-- X-rays valves	u	10%	-	BCD: 5% BCD: 50% concession on specified countries IGST: See Extract
9022 90 20	-- Radiation generation units	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 90 30	-- Radiation beam delivery units	u	10%	-	BCD: 5% BCD: 50% concession on specified countries IGST: See Extract
9022 90 40	-- X-ray examination or treatment table, chairs and the like	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9022 90 90	-- Other	Kg.	10%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: See Extract
9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
9023 00	- Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses :
9023 00 10	-- Teaching aids	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
9023 00 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
9024 10 00	Machines and appliances for testing metals	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9024 80	- Other machines and appliances :
9024 80 10	-- For testing textiles, paper and paperboard	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
	-- Other :
9024 80 91	-- For testing hardness	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9024 80 99	-- Other	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9024 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychro meters, recording or not any combination of these instruments
	- Thermometers and pyrometers, not combined with other instruments :
9025 11	-- Liquid filled for direct reading :
9025 11 10	-- Clinical thermometers	u	10%	-	IGST: See Notification
9025 11 90	-- Other	u	7.5%	-	IGST: See Notification
9025 19	-- Other :
9025 19 10	-- Digital thermometers	u	10%	-	BCD: 50% concession on specified countries IGST: See Notification
9025 19 20	-- Pyrometers	u	7.5%	-	BCD: 50% concession on specified countries IGST: See Notification
9025 19 90	-- Other	u	7.5%	-	BCD: 50% concession on specified countries IGST: See Notification
9025 80	- Other instruments :
9025 80 10	-- Hydrometers and similar floating instruments	u	7.5%	-	BCD: See Notifications for specified countries IGST: See Notification
9025 80 20	-- Barometers, not combined with other instruments	u	7.5%	-	BCD: See Notifications for specified countries IGST: See Notification
9025 80 30	-- Lactometer	u	7.5%	-	BCD: See Notifications for specified countries IGST: See Notification
9025 80 90	-- Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: See Notification
9025 90 00	-- Parts and accessories	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: See Notification
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers heat meters), excluding instruments and apparatus of heading 9014, 9015,9028 or 9032
9026 10	- For measuring or checking the flow or level of liquids :
9026 10 10	-- Flow meters	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9026 10 20	-- Level gauges	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9026 10 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9026 20 00	- For measuring or checking pressure	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9026 80	- Other instruments or apparatus :
9026 80 10	-- Heat meters	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9026 80 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9026 90 00	- Parts and accessories	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refract meters, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat sound or light (including exposure meters); micrometers)
9027 10 00	- Gas or smoke analysis apparatus	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
9027 20 00	- Chromatographs and electrophoresis instruments	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9027 30	- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) :
9027 30 10	-- Spectrometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 30 20	-- Spectrophotometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 30 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 50	- Other instruments and apparatus using optical radiations (UV, visible, IR) :
9027 50 10	-- Photometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 50 20	-- Refractometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 50 30	-- Polarimeters	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 50 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	-- Other instruments and apparatus:
9027 81 00	-- Mass spectrometeres	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 89	-- Other:	u	Free	-
9027 89 10	-- Viscometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 89 20	-- Calorimeters	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 89 30	-- Instruments and apparatus for measuring the surface or interfocial tension of liquids	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
9027 89 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
deleted[9027 80	- Other instruments and apparatus :
9027 80 10	-- Viscometers	u	Free	-	BCD: NIL for specified countries IGST: 18%
9027 80 20	-- Calorimeters	u	Free	-	BCD: NIL for specified countries IGST: 18%
9027 80 30	-- Instruments and apparatus for measuring the surface or interfocial tension of liquids	u	Free	-	BCD: NIL for specified countries IGST: 18%
9027 80 40	-- Nuclear magnetic resonance instruments	u	Free	-	BCD: NIL for specified countries IGST: 18%
9027 80 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%]
9027 90	- Microtomes; parts and accessories :
9027 90 10	-- Microtomes, including parts and accessories thereof	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9027 90 20	-- Printed circuit assembles for the goods of sub-heading 9027 80	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9027 90 90	-- Other	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor
9028 10 00	- Gas meters	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9028 20 00	- Liquid meters	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9028 30	- Electricity meters :
9028 30 10	-- For alternating current	u	15%	-	BCD: See Notifications BCD: NIL for specified countries IGST: 18%
9028 30 90	-- Other	u	15%	-	BCD: 10% BCD: NIL for specified countries IGST: 18%
9028 90	- Parts and accessories :
9028 90 10	- For electricity meter	10%	BCD: See Notifications BCD: NIL for specified countries IGST: 18%
9028 90 90	- Other	7.5%	BCD: NIL for specified countries IGST: 18%
9029	Revolution counters, production counters taximeters , mileometers, pedometers and the like; speed indicators and tachometers other than those of heading 9014 or 9015 stroboscopes
9029 10	- Revolution counters, production counters, taximeters, mileometers, pedometers and  the like :
9029 10 10	-- Taximeters	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
9029 10 90	-- Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9029 20	- Speed indicators and tachometers; stroboscopes :
9029 20 10	-- Tachnometer, non-electrical	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9029 20 20	-- Speedometers, non-electrical	u	7.5%	-	IGST: 18%
9029 20 30	-- Stroboscopes	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9029 20 90	-- Other	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9029 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading  9028; instruments and apparatus for measuring or detecting alpha ,beta, gamma, X-ray, cosmic or other radiations
9030 10 00	- Instruments and apparatus for measuring or detecting ionising radiations	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9030 20 00	- Oscilloscopes and oscillographs	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
	- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: (other than those for measuring or checking semiconductor wafers or devices):
9030 31 00	-- Multimeters without a recording device	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
9030 32 00	-- Multimeters with a recording device	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9030 33	-- Other, without a recording device:
9030 33 10	---Ammeters, volt meters and watt meters	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 33 20	---Spectrum resistance meters	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 33 30	---Capacitance meter	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 33 40	---Frequency measuring apparatus	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 33 50	---Megar meters	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 33 90	---Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 39 00	--Other, with a recording device	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9030 40 00	Other instruments and apparatus, specially designed for telecommunications (for example, cross talk meters, gain measuring instruments, distortion factor meters, psophometers)	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
	- Other instruments and apparatus :
9030 82 00	-- For measuring or checking semiconductor wafer or devices (including integrated circuits) old[For measuring or checking semi conductor wafers or devices]	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9030 84 00	-- Other, with a recording device	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9030 89	-- Other :
9030 89 10	-- Scintillator counters	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9030 89 20	-- Vectroscope	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9030 89 90	-- Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9030 90	- Parts and accessories :
9030 90 10	-- Of meter and counters	Kg.	10%	-	BCD: 7.5% BCD: See Notifications for specified countries IGST: 18%
9030 90 90	-- Other	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9031	Measuring or checking instruments appliances and machines not specified or included elsewhere in this Chapter, profile projectors
9031 10 00	- Machines for balancing mechanical parts	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
9031 20 00	- Test benches	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
	- Other optical instruments and appliances :
9031 41 00	-- For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)  old[For inspecting semiconductor wafers or devices or for inspecting photo masks or reticles used in manufacturing semiconductor devices]	u	Free	-	BCD: See Notification BCD: See Notifications for specified countries IGST: 18%
9031 49 00	-- Other	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9031 80 00	- Other instruments, appliances and machines	u	1[15%]old[7.5%]	-	BCD: 7.5% BCD: NIL for specified countries IGST: 18%
9031 90 00	- Parts and accessories	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
9032	Automatic regulating or controlling instruments and apparatus
9032 10	- Thermostats :
9032 10 10	-- For refrigerating and air-conditioning appliances and machinery	u	7.5%	-	IGST: 18%
9032 10 90	-- Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9032 20	- Manostats :
9032 20 10	-- For refrigerating and air-conditioning appliances and machinery	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
9032 20 90	-- Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	- Other instruments and apparatus :
9032 81 00	-- Hydraulic or pneumatic	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
9032 89	- Other :
9032 89 10	-- Electronic automatic regulators	u	1[15%]old[10%]	-	BCD: 7.5% BCD: NIL for specified countries IGST: 18%
9032 89 90	-- Other	u	1[15%]old[10%]	-	BCD: 7.5% BCD: NIL for specified countries IGST: 18%
9032 90 00	- Parts and accessories	Kg.	7.5%	-	BCD: 7.5% BCD: See Notifications for specified countries IGST: 18%
9033 00 00	Parts and accessories (not specified or including elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%