²[CHAPTER 98

Project Imports; Laboratory Chemicals; Passengers Baggage, Personal Implementations By Air Or Post; Ship Stores
(Section Notes)

Main Notes

1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule.

2. Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.

3. For the purpose of Heading 9802, “laboratory chemicals” means all chemicals, organic or inorganic, whether or not chemically defined, imported and intended only for own use (i.e. other than purposes like trading, further sale etc.) in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.

4. Headings 9803 and 9804 are taken not to apply to :

(a) motor vehicles;

(b) alcoholic beverages; and

(c) tobacco and manufactured products thereof.

5. Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others.

6. Heading 9804 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit.

7. Heading 9804 is to be taken not to apply to printed books.

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^[helldodold[¹[CHAPTER 98

Project Imports; Laboratory Chemicals; Passengers Baggage, Personal Implementations By Air Or Post; Ship Stores

]^helldod]

1. Inserted Vide Trade Notice No. 11/2024-25 Dated 02.08.2024

2. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025