Notes:
- 1.
- This Chapter does not cover:
(a) Electrically warmed blankets, bed pads, footmuffs 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 No.70.11; or
(c) Electrically heated furniture of Chapter 94.
- 2.
- Heading Nos. 85.01 to 85.04 do not apply to goods described in heading Nos. 85.1, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading No. 85.04.
- 3.
- Heading No. 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
(a) Vaccum 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 or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No. 84.14), centrifugal clothers-dryes (heading No. 84.21), dish washing machines (heading No. 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51) sewing machines (heading No. 85.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading No. 85.16).
- 4.
- For the purposes of heading No. 85.34 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "firm circuit" technique, conductor elements, contacts, or other ironing machines (heading No. 84.52), electric scissors (heading No. 85.08) or to
electro-thermic appliances (heading No. 85.16).
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 No. 85.42.
- 5.
- For the purposes of heading Nos. 85.41 and 85.42:
(A) "Diodes, transistors and similar semiconductor devices" are semiconductor 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
sub-strate (glass, ceramic, etc). These circuits may also include discrete components;
(c) Microassiemblies of the moulded modules, 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 Nos.85.51 and 85.42 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 No. 85.23 or 85.24 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 apparatus for which they are intended.
- 7.
- For the purposes of heading No. 85.48, "spent primary cell, 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.
SUBHEADING NOTES:
1. Subheading Nos. 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 170mm x 100mm x 45mm.
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.;
(Above Chapter Note has been amended vide BUDGET 2001-2002)
(Please refer Cus Cir No.51/2002 Date 12/08/2002)