CHAPTER 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

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 4016), of leather or of composition leather (heading 4205) [OLD(heading 4204)] or textile material (heading 5911);

(In note 1 clause (a) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

(b) supporting belts or other support articles of textile material, whose 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 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;

(d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71);

(e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017;

(f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

(g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools, of heading 8466, 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 8470); valves or other appliance of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486;

[OLDof Heading 8481)];

(In note 1 clause (g) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); soundheads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus , radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;

(In note 1 clause (h) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

[OLD(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519 or 8520); sound-heads (heading 8522); still image video cameras, other video camera recorders and digital cameras (heading 8525); radar apparatus , radio navigational aid apparatus or radio remote control apparatus (heading 8526); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;]

(ij) searchlights or spotlights of heading 9405;

(k) articles of Chapter 95;

(l) capacity measures, which are to be classified according to their constituent material; or

(m) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in Heading 3923 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 heading 8487 [OLD8485], 8548 or 9033) are in all cases to be classified in their respective headings;

(In note 2 clause (a) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

(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 9010, 9013 or 9031) 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 9033.

3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.

(Note 3 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

[OLD3. The provisions of Note 4 to Section XVI apply also to this Chapter.]

4. Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI;
such telescopic sights and telescopes are to be classified in heading 9013.

5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.

6. For the purpose of heading 9021, the expression “orthopaedic appliances” means appliances for:

(i) preventing or correcting bodily deformities; or

(ii) supporting or holding parts of the body following an illness, operation or injury. Orthopedic 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 9032 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, stabilized 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, stabilized against disturbances, by constantly or periodically measuring its actual value.

EXEMPTION NOTIFICATIONS

For effective rates of duty on Captial goods falling under Chapters 82, 84, 85 or 90 and used by IT/Electronics Industry subject to actual user condition - see Notfn. No. 25/02-Cus. dt. 1.3.2002 as amended under Chapter 82.

ANTI-DUMPING DUTY NOTIFICATIONS

Anti-dumping duty on Optical Fibre originating in or exported from Korea RP:

[Notfn. No. 94/00-Cus., dt. 28.6.2000]

WHEREAS in the matter of import of Optical Fibre falling under sub-heading No. 9001.10 of the First Schedule to the Customs Tariff Act, 1975 (51 to 1975), originating in, or exported from, Korea RP, the Designated Authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 5th November, 1999 had come to the conclusion that -

(a) Optical Fibre, originating in, or exported from, Korea RP has been exported to India below normal value, resulting in dumping;

(b) the Indian industry has suffered material injury;

(c) the injury has been caused cumulatively by the dumped imports from the subject country;

AND WHEREAS on the basis of the aforesaid findings of the Designated Authority, the Central Government had imposed an antidumping duty vide notification of the government of India in the Ministry of Finance (Department of Revenue), No. 136/99-Customs, dated the 29th December, 1999, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 29th December, 1999;

AND WHEREAS the Designated Authority vide its final findings published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 14th June, 2000 has come to the conclusion that-

(a) Optical Fibre, originating in, or exported from, Korea RP, has been exported to India at a price below the normal value, resulting in dumping;

(b) the domestic industry has suffered material injury;

(c) the injury has been caused to the domestic industry by the dumping of the subject goods originating in or exported from the subject counry;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with sub-section (5) thereof, and rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the Designated Authority, hereby imposes on Optical Fibre, falling under sub-heading No. 9001.10 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, Korea RP, and when exported by exporters mentiond in column (1) of the Table annexed hereto, and imported into India, an antidumping duty at the rate specified in the corresponding entry in column(2) of the said Table.

Table

Exporter/Producer	Amount (US$ per K.M.)
(1)	(2)
(i) Samsung Electronics Ltd.	2.32
(ii) Daewoo Corporation	8.96
(iii) L.G. Cables and Machinery Ltd.	4.83
(iv) Taihan Electric Wire Co. Ltd.	5.18
(v) All other exporters	8.96

2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty i.e. the 29th December, 1999 and shall be payable in Indian currency.

Explanation.- For the purposes of conversion of the amount specified in column (2) of the Table above into Indian currency, the "rate of exchange" applicable shall be the rate notified by the Central Government under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in force on the date on which the bill of entry is presented under section 46 of the said Customs Act.

Anti-dumping duty on steel and fibre glass tapes and their parts and components, originating in or exported from any county:

[Notfn. No. 147/03-Cus., dt. 7.10.2003]

WHEREAS in the matter of import of steel and fibre glass tapes and their parts and components (hereinafter referred to as “the subject goods), falling under sub-heading 90178010 and 90179000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People’s Republic of China, (hereinafter referred to as “the subject country”), and imported into India, the designated authority vide its preliminary findings No.14/31/2002-DGAD, dated the 31st January, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 31st January, 2003, had come to the conclusion that –

(i) steel and fibre glass tapes and their parts originating in, or exported from People’s Republic of China had been exported to India below normal value, resulting in dumping;

(ii) the domestic industry had suffered material injury;

(iii) injury had been caused by imports from People’s Repubic of China; and

had recommended imposition of provisional anti-dumping duty, pending final determination, on all imports of steel and fibre glass tapes and their parts, originating in, or exported from, People’s Republic of China;

AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed provisional anti-dumping duty vide notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No.65/2003-Customs, dated the 4th April, 2003, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 4th April, 2003 [G.S.R. 304(E), dated the 4th April, 2003];

AND WHEREAS the designated authority, vide its final findings No.14/31/2002-DGAD, dated the 1st September, 2003 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 1st September, 2003, has come to the conclusion that -

(i) subject goods have been exported to India from the subject country below its normal value, resulting in dumping;

(ii) the Indian Industry has suffered material injury;

(iii)the injury has been caused by the dumped imports from the subject country, and the DA has considered it necessary to impose final anti-dumping duty on all imports of the subject goods, originating in, or exported from the subject country so as to remove the injury to the domestic industry;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1), of section 9A of the said Customs Tariff Act, read with sub-section (5) thereof, and rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under sub-heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and exported from the countries as specified in the corresponding entry in column (6) and produced by the producers as specified in the corresponding entry in column (7) and exported by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the difference between the amount as specified in the corresponding entry in column (9) and the landed value of the goods, in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10), of the said Table.

Table

S. No.	Sub-hea- ding	Des- crip- tion of goods	Spe- cifica- tion	Country of Origin	Country of Export	Producer	Exporter	Amo- unt	Unit of Mea- sure-ment	Curr- ency
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
1.	90178010 or 90179000	Measuring Tape	Steel Tapes and parts and components thereof	People’s Republic of China	Any Country	Any Producer	Any Exporter	4.106	Kg.	US $
2.	90178010 or 90179000	Measuring Tape	Steel Tapes and parts and components thereof	Any Country	People’s Republic of China	Any Producer	Any Exporter	4.106	Kg.	US $
3.	90178010 or 90179000	Measuring Tape	Steel Tapes and parts and components thereof	People’s Republic of China	People’s Republic of China	Any Producer	Any Exporter	4.106	Kg.	US $
4.	90178010 or 90179000	Measuring Tape	Fibreglass Tapes and parts and components thereof	Any Country	People’s Republic of China	Any Producer	Any Exporter	4.691	Kg.	US $
5.	90178010 or 90179000	Measuring Tape	Fibreglass Tapes and parts and components thereof	People’s Republic of China	Any Country	Any Producer	Any Exporter	4.691	Kg.	US $
6.	90178010 or 90179000	Measuring Tape	Fibreglass Tapes and parts and components thereof	People’s Republic of China	People’s Republic of China	Any Producer	Any Exporter	4.691	Kg.	US $

2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, i.e. the 4th April, 2003, and shall be paid in Indian currency.

Explanation. - For the purposes of this notification, -

(a) “landed value” shall be the assessable value as determined under the Customs Act, 1962 and includes all duties of customs except duties under sections 3, 3A, 8B, 9 and 9A of the Customs Tariff Act,1975;

(b) the “rate of exchange” applicable for the purposes of calculation of the anti-dumping duty under this notification shall be the exchange rate specified in the notification issued from time to time, in exercise of powers conferred under sub-section (3) of section 14 of the Customs Act, 1962 and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

Anti-dumping duty on plastic ophthalmic lenses originating in or exported from China PR :

[Notfn. No. 55/04-Cus. dt. 19.4.2004]

WHEREAS in the matter of import into India of plastic ophthalmic lenses falling under tariff item 9001 50 00 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) (hereinafter referred to as “the subject goods”), originating in, or exported from, People’s Republic of China and Chinese Taipei (hereinafter referred to as “the subject countries”), the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 8th August, 2003, had come to the conclusion that -

(a) plastic ophthalmic lenses in all forms originating in or exported from the subject countries had been exported to India below its normal value;

(b) the domestic industry had also suffered material injury by way of financial losses due to depressed net sales realization on account of price depression and suppression caused by low landed prices of the subject goods;

(c) the injury had been caused to the domestic industry both by volume and price effects of dumping of the subject goods on account of dumped imports of the subject goods originating in or exported from the subject countries; and

had considered it necessary to impose anti-dumping duty, provisionally, pending final determination, on all imports of the subject goods, originating in, or exported from the subject countries;

AND WHEREAS on the basis of aforesaid findings of the designated authority, the Central Government had imposed anti-dumping duty, provisionally on the subject goods, vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 139/2003-Customs, dated the 5th September, 2003 published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 5th September, 2003 [G.S.R. 712 (E), dated the 5th September, 2003];

AND WHEREAS, the designated authority, vide its final findings No. 14/16/2002-DGAD, dated the 25th February, 2004, published in the Gazette of India, Extraordinary, Part I, Section I, dated the 25th February, 2004, has come to the conclusion that-

(a) the subject goods originating in or exported from People’s Republic of China have been exported to India below normal value;

(b) the domestic industry has suffered material injury;

(c) the injury has been caused to the domestic industry both by volume and price effect of dumped imports originating in or exported from People’s Republic of China; and

has considered it necessary to impose definitive anti-dumping duty, on all imports of the subject goods from People’s Republic of China in order to remove the injury to the domestic industry accrued on account of dumping;

NOW, THEREFORE , in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4), originating in the countries as specified in the corresponding entry in column (5), and exported from the countries as specified in the corresponding entry in column (6) and produced by the producers as specified in the corresponding entry in column (7) and exported by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty calculated as a percentage of cost, insurance and freight (CIF) export prices to India at the rate specified in the corresponding entry in column (9), of the said Table.

Table

Sl.No.	Tariff item	Description of goods	Specifi-cation	Country of origin	Country of export	Producer	Exporter	Rate of duty (%)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
1.	90015000	Corrective plastic ophthalmic lenses	Excluding plano coloured lenses	People’s Republic of China	Any country	Any Producer	Any Exporter	7.18%
2.	90015000	Corrective plastic ophthalmic lenses	Excluding plano coloured lenses	Any country	People’s Republic of China	Any Producer	Any Exporter	7.18%

2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, i.e. the 5th September, 2003, and shall be paid in Indian currency.

Explanation- For the purposes of this notification, the “rate of exchange” applicable for the purposes of calculation of the anti-dumping duty under this notification shall be the exchange rate specified in the notification issued from time to time in exercise of powers conferred under sub-section (3) of section 14 of the Customs Act, 1962, and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

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