Notes:
- 1.
- This Chapter does not cover:
(a) Unused postage or revenue stamps, postal stationery (stamped paper) and the like, of heading 49.07;
(b) Theatrical scenery, studio back-cloths or the like, of painted canves (Heading No. 59.07) except if they may be classified in heading No. 97.06; or
- 2.
- For the purposes of heading No. 97.02, the expression "original engravings, prints and lithographs" means impressions produced direclty in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or the material employed by him but not including any mechanical or photomechanical process.
- 3.
- Heading No. 97.03 does not apply to mas-produced reproductions or works of convetional craftsmanship of a commercial character, even if these articles are designed or created by artists.
- 4.
- (a) Subject to Notes 1 to 3 above, articles of this Chapter and not in any other Chapter of the Schedule
(b) Heading No. 97.06 does not apply to articles of the preceding heading of this Chapters.
- 5.
- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referrd to in this Note are to be classified separately.
(Above Chapter has been amended vide BUDGET 2001-2002)