Notes:
- 1.
- This Chapter does not cover:-
(a) Millstones, grindstones or other articles of Chapter 68;
(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
(c) Laboratory glassware (heading No. 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.19 or 70.20);
(d) Articles of heading No. 73.21or 73.22 or similar articles of other base metals (Chapter 74 to 76 or 78 to 81);
(e) Electro-mechanical domestic appliances of heading No. 85.09;digital cameras of heading 85.25;or;
(f) Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03).
- 2.
- Subject to the operation of Note 3 to Section XVI, a machine or appliances which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the heading Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the
former group and not the latter.
Heading No. 84.19 does not, however, cover :-
(a) Germination plat, incubators or brooders (heading No. 84.36);
(b) Grain dampening machines (heading No. 84.37);
(c) Diffusing apparatus for sugar juice extraction (heading No.84.38);
(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or
(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading No. 84.22 does not cover:-
(a) Sewing machines for closing bags or similar containers (heading No. 84.52); or
(b) Office machinery of heading No. 84.72.
Heading No. 84.24 does not cover;
Ink-ject printing machines (heading No. 84.43 or 84.71).
- 3.
- A machine-tool for working any material which answers to a description in heading No. 84.56 and at
a the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56.
- 4.
- Heading No. 84.57 applies only to machine-tools for working metal (other than lathes) (including turning centres), which can carry out different types of machining operations either:
(a) by automatic tool change from a magazine or the like in conformity with a machinery programme (machining centres),
(b) by the automatic use, simultaneously or sequentially of different unit heads working of a fixed position
work piece (unit construction machines, single station) or
(c) by the automatic transfer or the work piece to different unit heads (multi-station transfer machines).
- 5.
- (A) For the purposes of heading No. 84.71, the expression "automatic data processing machines" means:
(a) Digital machines, capable of (1) storing the processing programme or
programme 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 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 No. 84.71.
(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 No. 84.71.
(E) (Machines performing a specific function other than data processing and
incorporating or working in conjunction with an automatic data processing machines are to be classified in the headings appropriate to their respective functions or, failing that, in residual
headings.
- 6.
- Heading No.84.82 applies, interalia, 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 0.05mm, whichever is less. Other steel balls are to be classified in heading No. 73.26.
- 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 No. 84.79. Heading No. 84.79 also covers machines for making rope or cable (for example, standing, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
- 8.
- For the purpose of heading No. 84.70 the term pocket size applies only to machines the dimensions of which do not exceed 170mm x 100mm x 45mm.
Sub-heading Notes:
- (1)
- For this purposes of sub-heading No. 8471.49, the terms "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 No. 8482.40 applies only to to bearings with cylindrical roller of a uniform diameter not exceeding 5mm and having a
length which is at least three times the diameter. The ends of the rollers may be rounded.
(Above Chapter Note has been amended vide BUDGET 2001-2002)