Notes:
- 1.
- This Chapter does not cover:
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 40.16), of leather or of composition leather (heading No. 42.04) or textile material (heading No. 59.11).
(b) Supporting belts or other support articles of textile material, whole intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages,
abdominal support bandages, supports for joints or muscles ) (Section XI);
(c) Refractory goods of heading No. 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading No. 69.09.
(d) Glass mirrors, not optically worked, of heading No. 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.06 or Chapter 71);
(e) Goods of heading No. 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) of similar goods of plastics (Chapter 39) ;
(g) Pumps incorporating measuring devices, of heading No. 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading No. 84.23); lifting or handling machinery (heading Nos. 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading No.84.41); fitting for adjusting work or tools on machine-tools of heading No. 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading No. 84.70); valves or other applies (heading No. 84.81);
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (headings No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading No. 85.19 or 85.20); sound-heads (heading No. 85.22); still
image video cameras, other video camera recorders and digital cameras (heading 85.25), radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); numerical control apparatus of the heading 85.37 sealed beam lamp units of heading No. 85.39; optical fibre cables of heading No. 85.44;
(ij) Searchlight or spotlights of heading No. 94.05;
(k) Articles of Chapter 95;
(l) Capacity measures, which are to be classified according to their constituent materials, or
(m) Spools, reels or similar supports (which are to be classified according to their constitutent
materials, for example, in heading No. 39.23 or Section XV).
- 2.
- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than headings No.84.85 or 85.48 or 90.33) are in all cases to be classified in their respective headings;
(b) Other parts and accessories , if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading No. 90.33
- 3.
- The provisions of Note 4 to Section XVI apply also to this Chapter.
- 4.
- Heading No. 90.05 does not apply to telescopic sight for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescope for machines, appliances instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13
- 5.
- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be
classified both in heading No. 90.13 and in heading No. 90.31 are to be classified in heading No. 90.31
- 6.
- For the purposes of heading 90.21, the expression “ orthopaedic appliances” means appliances for:
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they
are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
- 7.
- Heading 90.32 applies only to:
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or
gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon
which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical
quantities the operation of which depends on an electrical phenomenon varying according to the factor to be
controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances,
by constantly or periodically measuring its actual value.’;
(Above Chapter has been amended vide BUDGET 2001-2002)