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GST Rate and HSN Code for Mechanical and Electrical Appliances

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GST Rate and HSN Code for Mechanical and Electrical Appliances

In this article, we look at the GST rate and HSN code rate for machinery and mechanical appliances,  electrical equipment, related parts,  sound recorders and reproducers, television image and sound recorders and reproducers and related parts and accessories of such articles which fall under Chapter 84 of HSN Code.

HSN Code

HSN Code Description Import Policy Policy Conditions GST Rate in Percentage
8401 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON- IRRADIATED, FOR NUCLEAR REACTORS, MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION
8401 10 00 Nuclear reactors Restricted 18
8401 20 00 Machinery and apparatus for isotopic separation, and parts thereof Restricted 18
8401 30 00 Fuel elements (cartridges), non-irradiated Restricted Radio-active materials are permitted to be imported on the recommendation of the Department of Atomic Energy. 18
8401 40 00 Parts of Nuclear reactors Restricted 18
8402 STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW-PRESSURE STEAM): SUPER-HEATED WATER BOILERS
Steam or other vapour generating boilers:
8402 11 00 Watertube boilers with a steam production exceeding 45 t per hour Free 18
8402 12 00 Water-tube boilers with a steam production not exceeding 45 t per hour Free 18
8402 19 Other vapour generating boilers, including hybrid boilers:
8402 19 10 Fire tube horizontal (lancashire) boilers Free 18
8402 19 20 Fire-tube boilers vertical Free 18
8402 19 90 Other Free 18
8402 20 00 Super-heated water boilers Free 18
8402 90 Parts:
8402 90 10 Parts of fire tube boilers Free 18
8402 90 20 Parts of water tube boilers Free 18
8402 90 90 Other Free 18
8403 CENTRAL HEATING BOILERS OTHER THAN THOSE OF HEADING 8402
8403 10 00 Boilers Free 18
8403 90 00 Parts Free 18
8404 AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER-HEATERS, SOOT REMOVERS, GAS RECOVERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS
8404 10 00 Auxiliary plants for use with boilers of heading 8402 or 8403 Free 18
8404 20 00 Condensers for steam or other vapour power units Free 18
8404 90 00 Parts Free 18
8405 PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS
8405 10 Producer gas or water gas generators, with or without their purifiers; Acetylene gas generators and similar water process gas generators, with or without their purifiers:
8405 10 10 Producer gas or water gas generators Free 18
8405 10 20 Acetylene gas generators Free 18
8405 10 90 Other Free 18
8405 90 00 Parts Free 18
8406 STEAM TURBINES AND OTHER VAPOUR TURBINES
8406 10 00 Turbines for marine propulsion Free 18
Other Turbines:
8406 81 00 Of an output exceeding 40 MW Free 18
8406 82 00 Of an output not exceeding 40 MW Free 18
8406 90 00 Parts Free 18
8407 SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL-COMBUSTION PISTON ENGINES 28
8407 10 00 Aircraft engines Free Import allowed freely except second hand/reconditioned parts, which can be imported without a licence subject to approval from DGCA. 28
Marine propulsion engines:
8407 21 00 Outboard motors Free 28
8407 29 00 Other Free 28
Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
8407 31 Of a cylinder capacity not exceeding 50 cc:
8407 31 10 For motorcycles Free 28
8407 31 90 Other Free 28
8407 32 Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
8407 32 10 For motorcycles Free 28
8407 32 90 Other Free 28
8407 33 Of a cylinder capacity exceeding 250 cc but not exceeding 1000 cc:
8407 33 10 For motor cars Free 28
8407 33 20 For motorcycles Free 28
8407 33 90 Other Free 28
8407 34 Of a cylinder capacity exceeding 1000 cc:
8407 34 10 For motor cars Free 28
8407 34 90 Other Free 28
8407 90 Other engines:
8407 90 10 Petrol engines Free 28
8407 90 20 Kerosene engines Free 28
8407 90 90 Other Free 28
8408 COMPRESSION-IGNITION INTERNAL-COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES)
8408 10 Marine propulsion engines:
8408 10 10 Outboard engines Free 28
Other:
8408 10 91 Of a cylinder capacity not exceeding 100 cc Free 28
8408 10 92 Of a cylinder capacity exceeding 100 cc but not exceeding 250 cc Free 28
8408 10 93 Of a cylinder capacity exceeding 250 cc Free 28
8408 20 Engines of a kind used for the propulsion of vehicles of Chapter 87:
8408 20 10 Of cylinder capacity not exceeding 250 cc Free 28
8408 20 20 Engines of cylinder capacity exceeding 250 cc Free 28
8408 90 Other engines:
8408 90 10 Stationary engines of cylinder capacity exceeding 50 cc Free Constant speed compression ignition (diesel) engines for general purposes (up to 19 kW) must conform to IS 10001 28
8408 90 90 Other Free 28
8409 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408
8409 10 00 For aircraft engines Free 28
Other:
8409 91 Suitable for use solely or principally with spark-ignition internal combustion piston engines:
Valves, inlet & exhaust, piston, piston rings, piston assemblies:
8409 91 11 Valve, inlet & exhaust Free 28
8409 91 12 Pistons Free 28
8409 91 13 Piston rings Free 28
8409 91 14 Piston assemblies Free 28
8409 91 20 Fuel injection equipment excluding injection pumps Free 28
Other:
8409 91 91 Of petrol engines for motor vehicles Free 28
8409 91 92 Of other petrol engines Free 28
8409 91 93 Of kerosene engines Free 28
8409 91 94 Of gas engines Free 28
8409 91 99 Other Free 28
8409 99 Other:
Valves, inlet & exhaust, piston, piston rings, piston assemblies:
8409 99 11 Valve, inlet & exhaust Free 28
8409 99 12 Pistons Free 28
8409 99 13 Piston rings Free 28
8409 99 14 Piston assemblies Free 28
8409 99 20 Fuel nozzles Free 28
8409 99 30 Fuel injection equipment excluding injection pumps Free 28
Other parts of the diesel engine:
8409 99 41 Of diesel engines for motor vehicles Free 28
8409 99 42 Of outboard engine Free 28
8409 99 49 Other Free 28
8409 99 90 Other Free 28
8410 HYDRAULIC TURBINES, WATER

WHEELS AND REGULATORS THEREFOR

HYDRAULIC TURBINES AND WATER WHEELS

8410 11 00 Of a power not exceeding 1,000 Kw Free 18
8410 12 Of a power exceeding 1,000 Kw but not exceeding 10,000 Kw:
8410 12 10 Of power exceeding 1000 Kw but not exceeding 5000 Kw Free 18
8410 12 20 Of power exceeding 5000 Kw but not exceeding 10000 Kw Free 18
8410 13 Of a power exceeding 10,000 Kw:
8410 13 10 Of power exceeding 10000 Kw but not exceeding 30000 Kw Free 18
8410 13 20 Of power exceeding 30000 Kw but not exceeding 80000 Kw Free 18
8410 13 90 Of power exceeding 80000 Kw Free 18
8410 90 00 Parts, including regulators Free 18
8411 TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS TURBINES
Turbo-jets:
8411 11 00 Of a thrust not exceeding 25kN Free 18
8411 12 00 Of a thrust exceeding 25 kN Free 18
Turbo-propellers:
8411 21 00 Of a power not exceeding 1,100 kw Free 18
8411 22 00 Of a power exceeding 1,100 kW Free 18
Other gas turbines:
8411 81 00 Of a power exceeding not 5000 kW Free 18
8411 82 Of a power exceeding 5,000 kW:
8411 82 10 Of power exceeding 5000 Kw but not exceeding 15,000 Kw Free 18
8411 82 20 Of power exceeding 15000 but not exceeding 30000 Kw Free 18
8411 82 30 Of power exceeding 30000 but not exceeding 60000 Kw Free 18
8411 82 40 Of power exceeding 60000 but not exceeding Free 18
90000 Kw
8411 82 50 Of power exceeding 90000 but not exceeding 115000 Kw Free 18
8411 82 60 Of power exceeding 115000 Kw Free 18
Parts:
8411 91 00 Of turbo-jets or turbo-propellers Free 18
8411 99 00 Other Free 18
8412 OTHER ENGINES AND MOTORS
8412 10 00 Reaction engines other than turbo-jets Free 18
Hydraulic power engines and motors:
8412 21 00 Linear acting (cylinders) Free 18
8412 29 Other:
8412 29 10 Hydrojet (hydraulic jet engines) Free 18
8412 29 90 Other Free 18
Pneumatic power engines and motors:
8412 31 00 Linear acting (cylinders) Free 18
8412 39 00 Other Free 18
8412 80 Other:
Steam or other vapour power:
8412 80 11 Stationary Free 18
8412 80 19 Other Free 18
8412 80 20 Motors, spring operated excluding clock & watch movements Free 18
8412 80 30 Wind turbine or engine Free 18
8412 80 90 Other Free 18
8412 90 Parts:
8412 90 10 Of steam engines incorporating boilers Free 18
8412 90 20 Of other steam engines and other vapour power units not incorporating boilers Free 18
8412 90 30 Of hydraulic engines and motors Free 18
8412 90 90 Other Free 18
8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING
DEVICE; LIQUID ELEVATORS
Pumps fitted or designed to be fitted with a measuring device:
8413 11 Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages:
8413 11 10 Hand pumps Free 28
Other:
8413 11 91 Pumps for dispensing fuel Free 5
8413 11 99 Other Free 5
8413 19 Other:
8413 19 10 Hand pumps Free 5
8413 19 90 Other Free 5
8413 20 00 Hand pumps, other than those of subheading 8413 11 or 8413 19 Free 5
8413 30 Fuel, lubricating or cooling medium pumps for internal combustion piston engines:
8413 30 10 Injection pumps for diesel engines Free 28
8413 30 20 Oil pump Free 28
8413 30 30 Water pump Free 28
8413 30 90 Other Free 28
8413 40 00 Concrete pumps Free 28
8413 50 Other reciprocating positive displacement pumps:
8413 50 10 Metering & dosing pumps Free 5
Primarily designed for handling water:
8413 50 21 Deep tube well turbine pump Free 5
8413 50 29 Other Free 5
8413 50 90 Other Free 5
8413 60 Other rotary positive displacement pumps:
8413 60 10 Gear type pumps Free 28
8413 60 20 Screw type pumps Free 28
8413 60 90 Other Free 28
8413 70 Other centrifugal pumps:
8413 70 10 Primarily designed to handle water Free 5
Other:
8413 70 91 Single & multistage chemical process pumps Free 5
8413 70 92 Horizontal split casing pumps Free 5
8413 70 93 Horizontal self-priming pumps Free 5
8413 70 94 Vertical turbine-driven pumps Free 5
8413 70 95 Boiler feed pumps Free 5
8413 70 96 Slurry pumps Free 5
8413 70 97 Dredger pumps Free 5
8413 70 99 Other Free 5
Other pumps, liquid elevators:
8413 81 Pumps:
8413 81 10 Gas pumps Free 5
8413 81 20 Hydraulic ram Free 5
8413 81 30 Axial flow and mixed flow vertical pump designed primarily for handling water Free 5
8413 81 90 Other Free 5
5
8413 82 00 Liquid elevators Free 5
Parts:
8413 91 Of pumps:
8413 91 10 Of reciprocating pumps Free 5
8413 91 20 Of centrifugal pumps Free 5
8413 91 30 Of deep well turbine pumps and of other rotary pumps Free 5
8413 91 40 Of hand pump for handling water Free 5
8413 91 90 Other Free 5
8413 92 00 Of liquid elevators Free 5
8414 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS
8414 10 00 Vacuum pumps Free 28
8414 20 Hand or foot-operated air pumps:
8414 20 10 Bicycle pumps Free 12
8414 20 20 Other Hand pumps Free 12
8414 20 90 Other Free
8414 30 00 Compressors of a kind used in refrigerating equipment Free
8414 40 Air compressors mounted on a wheeled chassis for towing:
8414 40 10 Reciprocating air compressors Free
8414 40 20 Centrifugal air compressors Free
8414 40 30 Screw air compressors Free
8414 40 90 Other:
Fans:
8414 51 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W:
8414 51 10 Table fans Free 28
8414 51 20 Ceiling fans Free 28
8414 51 30 Pedestal fans Free 28
8414 51 40 Railway carriage fans Free 28
8414 51 90 Other Free 28
8414 59 Other:
8414 59 10 Air circulator Free
8414 59 20 Blowers, portable Free
8414 59 30 Industrial fans and blowers Free
8414 59 90 Other Free
8414 60 00 Hoods having a maximum horizontal side not exceeding 120 cm Free
8414 80 Other:
Gas compressors:
8414 80 11 Of a kind used in air-conditioning equipment Free
8414 80 19 Other Free
8414 80 20 Free-piston generators for gas turbine Free
8414 80 30 TurbochargerFree
8414 80 90 Other Free
8414 90 Parts:
Of air or Vacuum pumps and compressors:
8414 90 11 Of Gas compressors of a kind used in refrigerating and air conditioning appliances and machinery Free 5
8414 90 12 Of bicycle pumps Free 12
8414 90 19 Other Free 5
8414 90 20 Of free-piston generators Free 5
8414 90 30 Of electric fans Free 5
8414 90 40 Of Industrial fan, blowers Free 5
8414 90 90 Other Free 5
8415 AIR CONDITIONING MACHINES, COMPRISING A MOTOR DRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED.
8415 10 Of a kind designed to be fixed to a window, wall, ceiling or floor,  self-contained or “split- system”;
8415 10 10 Split system Free
8415 10 90 Other Free
8415 20 Of a kind used for persons in motor vehicles:
8415 20 10 For buses Free 28
8415 20 90 Other Free 28
Other:
8415 81 Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps):
8415 81 10 Split air-conditioner two tones and above Free
8415 81 90 Other Free
8415 82 Other, incorporating a refrigerating unit:
8415 82 10 Split air-conditioner two tones and above Free 28
8415 82 90 Other Free 28
8415 83 Not incorporating a refrigerating unit:
8415 83 10 Split air-conditioner two tones and above Free 28
8415 83 90 Other Free 28
8415 90 00 Parts Free 28
8416 FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, INCLUDING THEIR MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES
8416 10 00 Furnace burners for liquid fuel Free 18
8416 20 00 Other furnace burners, including combination burners Free 18
8416 30 00 Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances Free 18
8416 90 00 Parts Free 18
8417 INDUSTRIAL OR LABORATORY FURNACES AND OVENS, INCLUDING INCINERATORS, NON-ELECTRIC
8417 10 00 Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals Free 18
8417 20 00 Bakery ovens, including biscuit ovens Free 18
8417 80 Other:
8417 80 10 For cement industry Free 18
8417 80 90 Other Free 18
8417 90 00 Parts Free 18
8418 REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8415
8418 10 Combined refrigerator-freezers, fitted with separate external doors:
8418 10 10 Commercial type Free
8418 10 90 Other Free
Refrigerators, household type:
8418 21 00 Compression-type Free
8418 29 00 Other Free
8418 30 Freezers of the chest type, not exceeding 800 l capacity:
8418 30 10 Electrical commercial type Free
8418 30 90 Other Free
8418 40 Freezers of the upright type, not exceeding 900 l capacity:
8418 40 10 Electrical Free
8418 40 90 Other Free
8418 50 00 Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment Free
Other refrigerating or freezing equipment, heat pumps:
8418 61 00 Heat pumps other than air conditioning machines of heading 8415 Free
8418 69 Other:
8418 69 10 Ice making machinery Free
8418 69 20 Water cooler Free
8418 69 30 Vending machine, other than automatic vending machine Free
8418 69 40 Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles Free
8418 69 50 Refrigerated farm tanks, industrial ice cream freezer Free
8418 69 90 Other Free
Parts:
8418 91 00 Furniture designed to receive refrigerating or freezing equipment Free
8418 99 00 Other Free
8419 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED,(EXCLUDING FURNACES, OVENS AND OTHER
EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPOURISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES
Instantaneous or storage water heaters, non- electric:
8419 11 Instantaneous gas water heaters:
8419 11 10 Domestic type Free
8419 11 90 Other Free
8419 19 Other:
8419 19 10 Domestic type Free 28
8419 19 20 Other Free 28
8419 20 Medical, surgical or laboratory sterilisers:
8419 20 10 Auto claves Free
8419 20 90 Other Free
Dryers:
8419 31 00 For agricultural products Free
8419 32 00 For wood, paper pulp, paper or paperboard Free
8419 39 00 Other Free
8419 40 Distilling or rectifying plant:
8419 40 10 For Petroleum refining Free
8419 40 20 Other distilling equipment Free
8419 40 90 Other Free
8419 50 Heat exchange units:
8419 50 10 Shell and tube type Free
8419 50 20 Plate type Free
8419 50 30 Spiral type Free
8419 50 90 Other Free
8419 60 00 Machinery for liquefying air or other gases Free
Other machinery, plant and equipment:
8419 81 For making hot drinks or for cooking or heating food:
8419 81 10 Friers Free
8419 81 20 Other kitchen machines Free
8419 81 90 Other Free
8419 89 Other:
8419 89 10 Pressure vessels reactors, columns or towers or chemical storage tanks Free 28
8419 89 20 Glass-lined equipment Free 28
8419 89 30 Auto claves other than for cooking or heating food, not elsewhere specified or included Free 28
8419 89 40 Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water Free 28
8419 89 50 Pasteurizers Free
8419 89 60 Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control Free 28
8419 89 70 Apparatus for rapid heating of semi-conductor devices; apparatus for chemical or physical vapour deposition on semi-conductor wafers; apparatus for chemical vapour deposition on LCD substrates Free 28
8419 89 80 Vaccum-vapour plant for deposition of metals Free
8419 89 90 Other Free
8419 90 Parts:
8419 90 10 Parts of instantaneous or storage water heaters (domestic type) Free
8419 90 90 Other Free
8420 CALENDERING OR OTHER ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR
8420 10 00 Calendering or other rolling machines Free 18
Parts:
8420 91 00 Cylinders Free 18
8420 99 00 Other Free 18
8421 CENTRIFUGES, INCLUDING
CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES
Centrifuges, including centrifugal dryers:
8421 11 00 Cream separators Free 18
8421 12 00 Clothes dryers Free 18
8421 19 Other:
8421 19 10 Bowl centrifuges Free 18
8421 19 20 Basket centrifuges Free 18
8421 19 30 Continuous automatic centrifuges Free 18
8421 19 40 Self-cleaning centrifuges Free 18
8421 19 50 Decanter centrifuges horizontal bowl Free 18
8421 19 60 Screw conveyor centrifuges Free 18
Other:
8421 19 91 For chemical industries Free 18
8421 19 99 Other Free 18
Filtering or purifying machinery and apparatus for liquids:
8421 21 For filtering or purifying water:
8421 21 10 Ion exchanger plant or apparatus Free 18
8421 21 20 Household type filters Free 18
8421 21 90 Other Free 18
8421 22 00 For filtering or purifying beverages other than water Free 18
8421 23 00 Oil or petrol-filters for internal combustion engines Free 18
8421 29 00 Other Free 18
Filtering or purifying machinery and apparatus for gases:
8421 31 00 Intake air filters for internal combustion engines Free 18
8421 39 Other:
8421 39 10 Air separators to be employed in the processing, smelting or refining of minerals, ores or metals; air strippers Free 18
8421 39 20 Air purifiers or cleaners Free 18
8421 39 90 Other Free 18
Parts:
8421 91 00 Of centrifuges, including centrifugal dryers Free 18
8421 99 00 Other Free 18
8422 DISHWASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING OR LABELLING BOTTLES, CANES, BOXES, BAGS OR OTHER CONTAINERS; MACHINERY FOR CAPSULING BOTTLES JARS, TUBES AND SIMILAR CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY (INCLUDING HEAT-SHRINK WRAPPING MACHINERY); MACHINERY FOR AERATING BEVERAGES
Dishwashing machines:
8422 11 00 Of the household type Free 28
8422 19 00 Other Free 28
8422 20 00 Machinery for cleaning or drying bottles or other containers Free 28
8422 30 00 Machinery for filling, closing, sealing or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar container; machinery for aerating beverages Free 28
8422 40 00 Other packing or wrapping machinery (including heat-shrink wrapping machinery) Free 28
8422 90 Parts:
8422 90 10 Of machinery for cleaning or drying bottles or other containers Free 28
8422 90 20 Of dishwashing machines of household type Free 28
8422 90 90 Of other machinery Free 28
8423 WEIGHTING MACHINERY (EXCLUDING BALANCES OF A SENSITIVITY OF 5 CENTIGRAMS OR BETTER), INCLUDING WEIGHT, OPERATED COUNTING OR CHECKING MACHINES; WEIGHING
MACHINE WEIGHTS OF ALL KINDS
8423 10 00 Personal weighing machines, including baby scales; household scales Free 28
8423 20 00 Scales for continuous weighing of goods on conveyors Free 28
8423 30 00 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container including hopper scales Free 28
Other weighing machinery:
8423 81 Having a maximum weighing capacity not exceeding 30 kg:
8423 81 10 Beam scale Free 28
8423 81 90 Other Free 28
8423 82 Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg:
8423 82 10 Beams scale Free 28
8423 82 90 Other Free 28
8423 89 00 Other Free 28
8423 90 Weighing machine weights of all kinds; parts of weighing machinery:
8423 90 10 Weighing machine weight of all kinds Free 28
8423 90 20 Parts of weighing machinery Free 28
8424 MECHANICAL APPLIANCES (WHETHER OR NOT HAND-OPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES
Agricultural or horticultural sprayers:
8424 41
8424 41 00 Portable sprayers Free 28
8424 49
8424 49 00 Other Free 28
Other appliances:
8424 82
8424 82 00 Agricultural or horticultural Free 28
8424 89 Other:
8424 89 10 Painting equipment including electrostatic phosphating and powder coating equipment Free 28
8424 89 20 Industrial bellows Free 28
8424 89 90 Other Free 28
8424 90 00 Parts Free 28
8425 PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS
Pulley tackles and hoists other than skip hoists or hoists of a kind used for raising vehicles:
8425 11 Powered by electric motor:
8425 11 10 Hoisting machine Free 18
8425 11 20 Pulley tackle Free 18
8425 19 Other:
8425 19 10 Hoisting machine Free 18
8425 19 20 Pulley tackle Free 18
Winches and capstans:
8425 31 00 Powered by an electric motor Free 18
8425 39 00 Other Free 18
Jacks and hoists of a kind used for raising vehicles:
8425 41 00 Built-in jacking system of a kind used in garages Free 18
8425 42 00 Other jacks and hoists, hydraulic Free 18
8425 49 00 Other Free 18
8426 SHIP’S DERRICKS; CRANES, INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE
Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers:
8426 11 00 Overhead travelling cranes on fixed support Free 18
8426 12 00 Mobile lifting frames on tyres and straddle carriers Free 18
8426 19 00 Other Free 18
8426 20 00 Tower cranes Free 18
8426 30 00 Portal or pedestal jib cranes Free 18
Other machinery, self-propelled:
8426 41 00 On tyres Free 18
8426 49 00 Other Free 18
Other machinery:
8426 91 00 Designed for mounting on-road vehicles Free 18
8426 99 Other:
8426 99 10 Ropeway and telephers Free 18
8426 99 90 Other Free 18
8427 FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT
8427 10 00 Self-propelled trucks powered by an electric motor Free 28
8427 20 00 Other self-propelled trucks Free 28
8427 90 00 Other trucks Free 28
8428 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY ( FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS)
8428 10 Lifts and skip hoists:
Lifts:
8428 10 11 Lifts of a kind used in buildings Free 28
8428 10 19 Other Free 28
8428 10 20 Skip hoists Free 28
8428 20 Pneumatic elevators and conveyors:
Conveyors:
8428 20 11 Belt conveyors Free 28
8428 20 19 Other Free 28
8428 20 20 Pneumatic Elevators Free 28
Other continuous-action elevators and conveyors, for goods or materials:
8428 31 00 Specially designed for underground use Free 28
8428 32 00 Other, bucket type Free 28
8428 33 00 Other, belt type Free 28
8428 39 00 Other Free 28
8428 40 00 Escalators and moving walkways Free 28
8428 60 00 Teleferics, chair – lifts, skid-raglines; Traction mechanisms for funiculars Free 28
8428 90 Other machinery:
8428 90 10 For coal handling Free 28
8428 90 20 For ash handling Free 28
8428 90 90 Other Free 28
8429 SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, GRADERS, LEVELLERS, SCRAPERS, MECHANICAL SHOVELS, EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES AND ROAD ROLLERS
Bulldozers and angledozers:
8429 11 Track laying:
8429 11 10 Angel dozers Free 28
8429 11 20 Bulldozers Free 28
8429 19 Other:
8429 19 10 Angeldozers Free 28
8429 19 20 Bulldozers Free 28
8429 20 00 Graders and levellers Free 28
8429 30 00 Scrappers Free 28
8429 40 Tamping machines and road rollers:
8429 40 10 Road rollers upto 5 tons capacity Free 28
8429 40 20 Road rollers above 5 tons capacity Free 28
8429 40 30 Tamping machines Free 28
Mechanical shovels, excavators and shovel loaders:
8429 51 00 Front-end shovel loaders Free 28
8429 52 00 Machinery with a 360 degrees revolving Superstructure Free 28
8429 59 00 Other Free 28
8430 OTHER MOVING, GRADING, LEVELLING, SCRAPPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW- PLOUGHS AND SNOW-BLOWERS
8430 10 Pile-drivers and pile-extractors:
8430 10 10 Pile-drivers Free 28
8430 10 20 Pile-extractors Free 28
8430 20 00 Snow-ploughs and snow-blowers Free 28
Coal or rock cutters and tunneling machinery:
8430 31 Self-propelled:
8430 31 10 Coal cutters Free 28
8430 31 20 Tunneling machinery Free 28
8430 31 90 Other Free 28
8430 39 00 Other Free 28
Other boring or sinking machinery:
8430 41 Self-propelled:
8430 41 10 Tube well drilling & core drilling machinery Free 28
8430 41 20 Petroleum & gas well drilling machinery Free 28
8430 41 30 Rock drilling machinery Free 28
8430 41 90 Other Free 28
8430 49 00 Other Free 28
8430 50 Other machinery, self-propelled:
8430 50 10 Mining machinery (excluding coal mining) Free 28
8430 50 90 Other Free 28
Other machinery, not self-propelled:
8430 61 00 Tamping or compacting machinery Free 28
8430 69 00 Other Free 28
8431 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 8425 TO 8430
8431 10 Of machinery of heading 8425:
8431 10 10 Of pulley tackle hoists, other than skip hoists, winches or capstans Free 18
8431 10 90 Other Free 18
8431 20 Of machinery of heading 8427:
8431 20 10 Of forklift trucks Free 18
8431 20 90 Other Free 18
Of machinery of heading 8428:
8431 31 00 Of lifts, skip hoists or escalators Free 18
8431 39 Other:
8431 39 10 Of elevators, conveyors and moving equipment Free 18
8431 39 90 Other Free 18
Of machinery of heading 8426, 8429 or 8430:
8431 41 00 Buckets, shovels, grabs, and grips Free 18
8431 42 00 Bulldozers or angledozer blades Free 18
8431 43 Parts of boring or sinking machinery of subheading 8430 41 or 8430 49:
8431 43 10 Of boring or sinking machinery, self-propelled Free 18
8431 43 90 Other Free 18
8431 49 Other:
8431 49 10 Of road rollers, mechanically propelled Free 18
8431 49 20 Of ships derricks and cranes Free 18
8431 49 30 Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores Free 18
8431 49 40 Of pile driver, snow plough, not self-propelled Free 18
8431 49 90 Other Free 18
8432 AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY OF SOIL
PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS
8432 10 Ploughs:
8432 10 10 Disc ploughs Free
8432 10 20 Other tractor ploughs Free
8432 10 90 Other Free
Harrows, scarifiers, cultivators, weeders and hoes:
8432 21 00 Disc harrows Free
8432 29 Other:
8432 29 10 Rotary hoes Free
8432 29 90 Other Free
Seeders, planters and transplanters:
8432 31
8432 31 00 No-till direct seeders, planters and   transplanters Free
8432 39
8432 39 00 Other Free
Manure spreaders and    fertilizer distributors:
8432 41
8432 41 00 Manure spreaders` Free
8432 42
8432 42 00 Fertiliser distributors Free
8432 80 Other machinery:
8432 80 10 Lawn or sports-ground rollers Free
8432 80 20 Rotary tiller Free
8432 80 90 Other Free
8432 90 Parts:
8432 90 10

Parts of agricultural machinery falling within headings. 8432 10, 8432 21, 8432 29, 8432 30

and 8432 40

Free
8432 90 90 Other Free
8433 HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING,
SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING 8437
Mowers for lawns, parks or sports-grounds:
8433 11 Powdered, with the cutting device rotating in a horizontal plane:
8433 11 10 Powered with 3 HP or more Free
8433 11 90 Other Free
8433 19 Other:
8433 19 10 Non- powered mowers, having a width of 75 cm or more Free
8433 19 90 Other Free
8433 20 00 Other mowers, including cutter bars for tractor mounting Free
8433 30 00 Other haymaking machinery Free
8433 40 00 Straw or fodder balers, including pick-up balers Free
Other harvesting machinery; threshing machinery:
8433 51 00 Combine harvester-threshers Free
8433 52 00 Other threshing machinery Free
8433 53 00 Root or tuber harvesting machines Free
8433 59 00 Other Free
8433 60 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce:
8433 60 10 Machines for cleaning Free
8433 60 20 Machine for sorting or grading Free
8433 90 00 Parts Free
8434 MILKING MACHINES AND DAIRY MACHINERY
8434 10 00 Milking machines Free 12
8434 20 00 Dairy machinery Free 12
8434 90 Parts:
8434 90 10 Of milking machinery Free 12
8434 90 20 Of dairy machinery Free 12
8435

PRESSES, CRUSHERS & SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER,

FRUIT JUICES OR SIMILAR BEVERAGES

8435 10 00 Machinery Free 18
8435 90 00 Parts Free 18
8436 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS AND BROODERS
8436 10 00 Machinery for preparing animal feeding stuff Free
Poultry-keeping machinery; poultry incubators and brooders:
8436 21 00 Poultry incubators and brooders Free
8436 29 00 Other Free
8436 80 Other machinery:
8436 80 10 Germination plant fitted with mechanical and thermal equipment Free
8436 80 90 Other Free
Parts:
8436 91 00 Of poultry-keeping machinery or poultry incubators and brooders Free
8436 99 00 Other Free
8437 MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM- TYPE MACHINERY
8437 10 00 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables Free
8437 80 Other machinery:
8437 80 10 Flour mill machinery Free
8437 80 20 Rice mill machinery Free
8437 80 90 Other Free
8437 90 Parts:
8437 90 10 Of flour mill machinery Free
8437 90 20 Of rice mill machinery Free
8437 90 90 Other Free
8438 MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS
8438 10 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products:
8438 10 10 Bakery machinery Free 18
8438 10 20 Machinery for the manufacture of macaroni or spaghetti or similar products Free 18
8438 20 00 Machinery for the manufacture of confectionery, cocoa or chocolate Free 18
8438 30 Machinery for sugar manufacture:
8438 30 10 Sugar cane crushers Free 18
8438 30 90 Other Free 18
8438 40 00 Brewery machinery Free 18
8438 50 00 Machinery for the preparation of meat or poultry Free 18
8438 60 00 Machinery for the preparation of fruits, nuts or vegetables Free 18
8438 80 Other machinery:
8438 80 10 Auxiliary equipment for extrusion cooking plant Free 18
8438 80 20 For the production of soya milk or other soya products (other than soya oil) Free 18
8438 80 30 Diffusing machines (diffusers) Free 18
8438 80 40 Tea leaf rolling or cutting machine Free 18
8438 80 90 Other Free 18
8438 90 Parts:
8438 90 10 Of sugar manufacturing machinery Free 18
8438 90 90 Of other machinery Free 18
8439 MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD
8439 10 00 Machinery for making pulp of fibrous cellulosic material Free 18
8439 20 00 Machinery for making paper or paper board Free 18
8439 30 Machinery for finishing paper or paper board:
8439 30 10 Paper laminating machine Free 18
8439 30 90 Other Free 18
Parts:
8439 91 00 Of machinery for making pulp of fibrous cellulosic material Free 18
8439 99 00 Other Free 18
8440 BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING MACHINES
8440 10 Machinery:
8440 10 10 Wire stitching machinery, single-headed Free 18
8440 10 90 Other Free 18
8440 90 00 Parts Free 18
8441 OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPER BOARD, INCLUDING CUTTING MACHINES OF ALL KINDS
8441 10 Cutting machines:
8441 10 10 Papercutting machines, excluding machines with devices such as automatic programme cutting or three knife trimmers Free 18
8441 10 90 Other Free 18
8441 20 00 Machines for making bags, sacks or envelopes Free 18
8441 30 00 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by Free 18
moulding
8441 40 00 Machines for moulding articles in paper pulp, paper or paper board Free 18
8441 80 00 Other machinery Free 18
8441 90 00 Parts Free 18
8442

MACHINERY, APPARATUS  AND EQUIPMENT (OTHER THAN

THE MACHINES OF HEADINGS 8456 TO 8465) FOR PREPARING   OR      MAKING PLATES,       PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED)

8442 30 Machinery, apparatus and equipment:
8442 30 10 Brass rules Free 18
8442 30 20 Chases Free 18
8442 30 90 Other Free 18
8442 40 00 Parts of the foregoing machinery, apparatus or equipment Free 18
8442 50 Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished):
8442 50 10 Plates and cylinders Free 18
8442 50 20 Lithographic plates Free 18
Plate, cylinder and lithographic stones prepared for printing purposes:
8442 50 31 Plate and cylinder for textile printing machine Free 18
8442 50 39 Other Free 18
8442 50 40 Highly polished copper sheets for making blocks Free 18
8442 50 50 Highly polished zinc sheets for making process blocks Free 18
8442 50 90 Other Free 18
8443 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER  PRINTING COMPONENTS OF HEADING 8442; OTHER PRINTERS, COPYING MACHINES AND  FACSIMILE MACHINES, WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF
Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442:
8443 11 00 Offset printing machinery, reel fed Free 18
8443 12 00 Offset printing machinery, sheet-fed, office type (using sheets With one side not exceeding 22 cm and the other side not Exceeding 36 cm in the unfolded state) Free 18
8443 13 00 Other offset printing machinery Free 18
8443 14 00 Letterpress printing machinery, reel fed, excluding flexography printing Free 18
8443 15 00 Letterpress printing machinery, other than reel fed, excluding flexographic printing Free 18
8443 16 00 Flexographic printing machinery Free 18
8443 17 00 Gravure printing machinery Free 18
8443 19 Other:
8443 19 10 Flatbed printing presses Free 18
8443 19 20 Platen printing presses Free 18
8443 19 30 Proof presses Free 18
Machinery for printing repetitive word or design or colour:
8443 19 41 On cotton textile Free 18
8443 19 49 Other Free 18
8443 19 90 Other Free 18
Other printers, copying machines and facsimile machines, whether or not combined:
8443 31 00 Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a Free 18
network
8443 32 Other, capable of connecting to an automatic data processing machine or to a network:
8443 32 10 Line printer Free IS 13252:2003 18
8443 32 20 Dot-matrix printer Free IS 13252:2003 18
8443 32 30 Letter quality daisy wheel printer Free IS 13252:2003 18
8443 32 40 Laserjet printer Free IS 13252:2003 18
8443 32 50 Inkjet printer Free IS 13252:2003 18
8443 32 60 Facsimile machine Free 28
8443 32 90 Other Free 28
8443 39 10 Ink-jet printing machine Free 28
8443 39 20 Electrostatic photocopying apparatus operated by reproducing the original image directly onto the copy (direct process) Free 18
8443 39 30 Electrostatic photocopying apparatus operated by reproducing the original image via an intermediate onto the copy (indirect process) Free 18
8443 39 40 Other photocopying apparatus incorporating an optical system Free 18
8443 39 50 Other photocopying apparatus of contact type Free 18
8443 39 60 Thermo-copying apparatus Free 18
8443 39 70 Facsimile machine not capable of getting connected to the automatic data processing machine Free 18
8443 39 90 Other Free 18
Parts and accessories:
8443 91 00 Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 Free 18
8443 99 Other:
8443 99 10 Automatic documents feeders of copying machines Free 18
8443 99 20 Paper feeders of copying machines Free 18
8443 99 30 Sorters of copying machines 18
8443 99 40 Other parts of copying machines Free 18
Parts and accessories of goods of sub-heading 8443 31, 8443 32:
8443 99 51 Ink cartridges, with the print head assembly Free 18
8443 99 52 Ink spray nozzle Free 18
8443 99 59 Other Free 18
8443 99 60 Parts and accessories of goods of sub-heading 8443 39 Free 18
8443 99 90 Other Free 18
8444 MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS
8444 00 Machines for extruding, drawing, texturing or cutting man-made textile materials:
8444 00 10 Machines for extruding man-made textile materials Free 18
8444 00 90 Other Free 18
8445 MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING, DOUBLING OR TWISTING MACHINES AND OTHER MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE REELING OR WINDING (INCLUDING WEFT- WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MACHINES OF HEADING 8446 OR 8447
Machines for preparing textile fibres:
8445 11 Carding machines:
8445 11 10 Cotton carding machines Free 18
8445 11 90 Other Free 18
8445 12 Combing machines:
8445 12 10 Cotton combing machines Free 18
8445 12 90 Other Free 18
8445 13 00 Drawing or roving machines Free 18
8445 19 Other:
8445 19 10 Cotton processing machines (including cotton ginning machine) Free 18
8445 19 20 Jute fibre processing machines Free 18
8445 19 30 Regenerated fibres and synthetic fibres processing machines Free 18
8445 19 40 Silk processing machines Free 18
8445 19 50 Wool processing machines Free 18
8445 19 60 Blow room machines Free 18
8445 19 90 Other Free 18
8445 20 Textile spinning machines:
Cotton spinning machines:
8445 20 11 Drawing frames Free 18
8445 20 12 Intermediate frames Free 18
8445 20 13 Ring frames Free 18
8445 20 14 Roving frames Free 18
8445 20 19 Other Free 18
8445 20 20 Jute fibres spinning machines Free 18
8445 20 30 Regenerated fibres and synthetic fibres spinning machines Free 18
8445 20 40 Silk fibres spinning machines Free 18
8445 20 50 Wool spinning machines Free 18
8445 20 90 Other Free 18
8445 30 Textile doubling or twisting machines:
Cotton fibre doubling or twisting machines:
8445 30 11 Doubling frames Free 18
8445 30 19 Other Free 18
8445 30 20 Jute fibre doubling or twisting machines Free 18
8445 30 30 Regenerated fibre and synthetic fibre yarn doubling or twisting machines Free 18
8445 30 40 Silk fibre doubling or twisting machines Free 18
8445 30 50 Wool fibre doubling or twisting machines Free 18
8445 30 90 Other fibre doubling or twisting machines Free 18
8445 40 Textiles winding (including weft-winding) or reeling machines:
8445 40 10 Cotton fibre winding (including weft-winding) or reeling machines, automatic or otherwise Free 18
8445 40 20 Jute fibre reeling (including weft-winding) machines Free 18
8445 40 30 Regenerated fibres yarn and synthetic fibres yarn reeling (including weft-winding) machines Free 18
8445 40 40 Silk fibre reeling (including weft-winding) Free 18
machines
8445 40 50 Wool fibre reeling (including weft-winding) machines Free 18
8445 40 90 Other Free 18
8445 90 00 Other Free 18
8446 WEAVING MACHINES (LOOMS)
8446 10 For weaving fabrics of a width not exceeding 30 cm:
Cotton weaving machines:
8446 10 11 Automatic, powerloom Free 18
8446 10 12 Plain, powerloom Free 18
8446 10 19 Other Free 18
8446 10 90 Other Free 18
For weaving fabrics of a width not exceeding 30 cm, shuttle type:
8446 21 Power looms:
8446 21 10 Cotton weaving machines, automatic Free 18
8446 21 90 Other Free 18
8446 29 Other:
8446 29 10 Cotton weaving machines Free 18
8446 29 90 Other Free 18
8446 30 For weaving fabrics of a width exceeding 30 cm., shuttle less type:
Cotton weaving machines:
8446 30 11 Automatic, powerloom Free 18
8446 30 12 Plain, powerloom Free 18
8446 30 19 Other Free 18
8446 30 90 Other Free
8447 KNITTING MACHINES, STICH-BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHINES FOR TUFTING|
Circular knitting machines:
8447 11 With cylinder diameter not exceeding 165 mm:
Wool knitting machines:
8447 11 11 Hand knitting machines Free 18
8447 11 19 Other Free 18
8447 11 20 Cotton hosiery machines Free 18
8447 11 90 Other Free 18
8447 12 With cylinder diameter exceeding 165 mm:
Wool knitting machines:
8447 12 11 Hand knitting machines Free 18
8447 12 19 Other Free 18
8447 12 20 Cotton hosiery machines Free 18
8447 12 90 Other Free 18
8447 20 Flat knitting machines;stitch-bonding machines:
8447 20 10 Hand knitting machines for wool Free 18
8447 20 20 Other knitting machines for wool Free 18
8447 20 30 Cotton hosiery machines Free 18
8447 20 90 Other Free 18
8447 90 Other:
8447 90 10 Machines for making of tulle and lace Free 18
8447 90 20 Machines for making embroidery Free 18
8447 90 30 Other Free 18
8448

AUXILIARY MACHINERY FOR USE WITH MACHINES OF HEADINGS 8444, 8445, 8446 OR 8447 (FOR EXAMPLE, DOBBIES, JACQUAARDS, AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS & ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES

OF THIS HEADING OR OF HEADINGS 8444, 8445, 8446 OR 8447 (FOR EXAMPLE, SPINDLES & SPINDLE FLYERS, CARD CLOTHING, COMBS, EXTRUDING

NIPPLES SHUTTLES, HEALDS & HEALD FRAME, HOSIERY NEEDLES)
Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447:
8448 11 Dobbies and jacquards; Card reducing, copying, punching or assembling machines for use therewith:
8448 11 10 Jacquards and harness liner cards for cotton textile machinery Free 18
8448 11 90 Other Free 18
8448 19 00 Other Free 18
8448 20 00 Parts and accessories of machines of heading 8444 or of their auxiliary machinery Free 18
Parts and accessories of machines of heading 8445 or of their auxiliary machinery:
8448 31 00 Card clothing Free 18
8448 32 Of machines for preparing textile fibres, other than card clothing:
8448 32 10 For cotton processing machines Free 18
8448 32 20 For jute processing machines Free 18
8448 32 30 For silk & manmade (regenerated and synthetic fibres processing machines) Free 18
8448 32 40 For wool processing machines Free 18
8448 32 90 Other Free 18
8448 33 Spindles, spindle flyers, spinning rings and ring travellers:
8448 33 10 For cotton spinning machines Free 18
8448 33 20 For jute spinning machines Free 18
8448 33 30 For silk & man-made (regenerated & synthetic) fibre spinning machines Free 18
8448 33 40 For wool spinning machines Free 18
8448 33 90 For other textile fibre spinning machines Free 18
8448 39 Other:
8448 39 10 Combs for cotton textile machinery Free 18
8448 39 20 Gills for gill boxes Free 18
8448 39 90 Other Free 18
Parts and accessories of weaving machines
(looms) or of their auxiliary machinery:
8448 42 Reeds for looms, healds and heald-frames:
8448 42 10 Healds (excluding wire healds) for cotton machinery and reeds for cotton machinery Free 18
8448 42 20 Healds, wire Free 18
8448 42 90 Other Free 18
8448 49 Other:
8448 49 10 Parts of cotton weaving machinery Free 18
8448 49 20 Parts of jute weaving machinery Free 18
8448 49 30 Parts of silk & man-made fibres weaving machinery Free 18
8448 49 40 Parts of wool weaving machinery Free 18
8448 49 50 Parts of other textile weaving machinery Free 18
8448 49 90 Other Free 18
Parts and accessories of machines of heading 8447 or of their auxiliary machinery:
8448 51 Sinkers, needles and other articles used in forming stitches:
8448 51 10 Of cotton hosiery machine Free 18
8448 51 20 Of wool knitting machines Free 18
8448 51 30 Of machines for tulle, lace Free 18
8448 51 90 Other Free 18
8448 59 00 Other Free 18
8449 MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS
8449 00 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; Blocks for making hats:
8449 00 10 Machinery for manufacture or finishing of felt in piece or in shapes (including felt hat-making machines & hat making blocks) Free 18
8449 00 90 Other Free 18
8450 HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES, INCLUDING
MACHINES WHICH BOTH WASH AND DRY
Machines, each of a dry linen capacity not exceeding 10 kg:
8450 11 00 Fully-automatic machines Free 28
8450 12 00 Other machines, with built-in centrifugal drier Free 28
8450 19 00 Other Free 28
8450 20 00 Machines, each of a dry linen capacity exceeding 10 kg Free 28
8450 90 Parts:
8450 90 10 Parts of household type machines Free 28
8450 90 90 Other Free 28
8451 MACHINERY (OTHER THAN MACHINES OF HEADING 8450) FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS
8451 10 Dry-cleaning machines:
8451 10 10 Dry cleaning machines for cotton textile Free 18
8451 10 90 Other Free 18
Drying machines:
8451 21 00 Each of a dry linen capacity not exceeding 10 kg Free 28
8451 29 00 Other Free 28
8451 30 Ironing machines and presses (including fusing presses):
8451 30 10 Hand ironing press Free 28
8451 30 90 Other Free 28
8451 40 Washing, bleaching or dyeing machines:
Bleaching machine:
8451 40 11 For cotton textile Free 28
8451 40 19 Other Free 28
Dyeing machines:
8451 40 21 For cotton textile Free 28
8451 40 29 For other textile Free 28
Other:
8451 40 91 For washing and cleaning for woolen textile Free 28
8451 40 99 Other Free 28
8451 50 00 Machines for reeling, unreeling, folding, cutting or pinking textile fabrics Free 28
8451 80 Other machinery:
Sizing & dressing machines:
8451 80 11 For cotton textile Free 28
8451 80 19 Other Free 28
Finishing machines:
8451 80 21 For coating or impregnating yarn or fabrics Free 28
8451 80 22 Other finishing processes for cotton textile Free 28
8451 80 29 Other Free 28
8451 80 90 Other Free 28
8451 90 00 Parts Free 28
8452

SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF

HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES

8452 10 Sewing machines of the household type:
Complete, with stand or table:
8452 10 11 With electronic controls or electric motors Free 18
8452 10 12 Hand operated Free 18
8452 10 19 Other Free 18
Without stand or table (heads):
8452 10 21 With electronic controls or electric motors Free 18
8452 10 22 Hand operated Free 18
8452 10 29 Other Free 18
Other sewing machines:
8452 21 Automatic units:
8452 21 10

Industrial sewing machines having a motor of

12.50 watts capacity and above and having a speed of 1500 stitches per minute or more

Free 18
8452 21 20 Other with electronic control or electric motors Free 18
8452 21 90 Other Free 18
8452 29 00 Other Free 18
8452 30 Sewing machine needles:
8452 30 10 for household type sewing machines Free 18
8452 30 90 Other Free 18
8452 90 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines:
Furniture, bases and covers for sewing machines and parts thereof:
8452 90 11 Furniture, bases and covers Free 18
8452 90 19 Parts of furniture, bases & cover for sewing machines Free 18
Other parts of sewing machines:
8452 90 91 Of household sewing machines Free 12
8452 90 99 Other Free 18
8453 MACHINERY FOR PREPARING, TANNING OR WORKING HIDES, SKINS OR LEATHER OR FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES, SKINS OR LEATHER, OTHER THAN SEWING MACHINES
8453 10 00 Machinery for repairing, tanning or working Free 18
hides, skins or leather
8453 20 00 Machinery for making or repairing footwear Free 18
8453 80 00 Other machinery Free 18
8453 90 Parts:
8453 90 10 Of boot and shoe manufacturing machinery Free 18
8453 90 90 Other Free 18
8454 CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES
8454 10 00 Converters Free 18
8454 20 Ingot moulds and ladles:
8454 20 10 Ladles Free 18
8454 20 20 Ingot moulds Free 18
8454 30 Casting machines:
8454 30 10 Die-casting machines Free 18
8454 30 20 Continuous casting machines Free 18
8454 30 90 Other Free 18
8454 90 00 Parts Free 18
8455 METAL-ROLLING MILLS AND ROLLS THEREFOR
8455 10 00 Tube mills Free 18
Other rolling mills:
8455 21 Hot or combination of hot and cold:
8455 21 10 Hot Free 18
8455 21 20 Combination of hot and cold Free 18
8455 22 00 Cold Free 18
8455 30 00 Rolls for rolling mills Free 18
8455 90 00 Other parts Free 18
8456 MACHINE-TOOLS FOR WORKING ANY MATERIAL BY REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRA-
SONIC, ELECTRO-DISCHARGE, ELECTRO-CHEMICAL, ELECTRON BEAM, IONIC-BEAM OR PLASMA ARC PROCESS; WATER-JET CUTTING MACHINES:
Operated by laser or other light or photon beam processes:
8456 11
8456 11 00 Operated by laser Free 18
8456 12
8456 12 00 Operated by other light or photon beam processes Free 18
8456 20 00 Operated by ultrasonic processes Free 18
8456 30 00 Operated by electro-discharge processes Free 18
8456 40
8456 40 00 Operated by plasma arc  processes Free 18
8456 50
8456 50 00 Water-jet cutting machines Free 18
8456 90 Other:
8456 90 10 For dry-etching patterns on Semi-conductor materials Free 18
8456 90 20 Electro-chemical machines Free 18
8456 90 90 Other Free 18
8457 MACHINING CENTRES, UNIT CONSTRUCTION MACHINES (SINGLE STATION) AND MULTI-STATION TRANSFER MACHINES FOR WORKING METAL
8457 10 Machining centres:
8457 10 10 Horizontal Free 18
8457 10 20 Vertical Free 18
8457 20 Unit construction machines (single station):
8457 20 10 Unit head boring Free 18
8457 20 20 Unit head drilling Free 18
8457 20 90 Other Free 18
8457 30 Multi-station transfer machines:
8457 30 10 Rotary type Free 18
8457 30 20 In-line type Free 18
8457 30 90 Other Free 18
8458 LATHES (INCLUDING TURNING CENTRES) FOR REMOVING METAL
Horizontal lathes:
8458 11 00 Numerically controlled Free 18
8458 19 Other:
Automatic, single spindle:
8458 19 11 Horizontal bar, Swiss type Free 18
8458 19 12 Base sliding head type Free 18
8458 19 13 Horizontal chucking Free 18
8458 19 19 Other Free 18
8458 19 90 Other Free 18
Other lathes:
8458 91 00 Numerically controlled Free 18
8458 99 Other:
8458 99 10 Automatic, multi-spindle bar Free 18
8458 99 20 Automatic, multi-spindle chucking Free 18
Capstans, turrets, capstan & turret combination, coping, multi tool and production lathes:
8458 99 31 Capstans lathes Free 18
8458 99 32 Turrets lathes Free 18
8458 99 33 Capstan & turret combination lathes Free 18
8458 99 34 Copying lathes Free 18
8458 99 35 Multi-tool and production lathes Free 18
Crankshaft, relieving, wheel & axle lathes:
8458 99 41 Crankshaft lathes Free 18
8458 99 42 Relieving lathes Free 18
8458 99 43 Wheel and axle lathes Free 18
Centre lathes:
8458 99 51 Tool-room type Free 18
8458 99 59 Other Free 18
8458 99 90 Other Free 18
8459 MACHINE-TOOLS (INCLUDING WAY- TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, TREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES (INCLUDING TURNING CENTRES) OF HEADING 8458
8459 10 00 Way-type unit head machines Free 18
Other drilling machines:
8459 21 00 Numerically controlled Free 18
8459 29 Other:
8459 29 10 Bench and pillar Free 18
8459 29 20 Pillar or columns, multi-spindle Free 18
8459 29 30 Radial Free 18
8459 29 40 Deep hole Free 18
8459 29 50 Multi head drilling machines Free 18
8459 29 90 Other Free 18
Other boring-milling machines:
8459 31 00 Numerically controlled Free 18
8459 39 Other:
8459 39 10 Vertical turning or boring Free 18
8459 39 90 Other Free 18
8459 40 Other boring machines:
8459 41 Numerically controlled:
8459 41 10 Jig boring machines, horizontal Free 18
8459 41 20 Fine boring machines,  horizontal Free 18
8459 41 30 Fine boring machines, vertical Free 18
8459 41 90 Other Free 18
8459 49 Other:
8459 49 10 Jig boring machines, horizontal Free 18
8459 49 20 Fine boring machines,  horizontal Free 18
8459 49 30 Fine boring machines, vertical Free 18
8459 49 90 Other Free 18
Milling machine, knee type:
8459 51 Numerically controlled:
8459 51 10 Horizontal Free 18
8459 51 20 Vertical Free 18
8459 51 30 Universal Free 18
8459 51 90 Other Free 18
8459 59 Other:
8459 59 10 Horizontal Free 18
8459 59 20 Vertical Free 18
8459 59 30 Universal Free 18
8459 59 40 Ram type Free 18
8459 59 50 Die-sinking or pantograph Free 18
8459 59 90 Other Free 18
Other milling machines:
8459 61 Numerically controlled:
8459 61 10 Piano milling Free 18
8459 61 90 Other Free 18
8459 69 Other:
8459 69 10 Bed type, horizontal Free 18
8459 69 20 Bed type, vertical Free 18
8459 69 30 Piano milling, single column Free 18
8459 69 40 Piano milling, double column Free 18
8459 69 90 Other Free 18
8459 70 Other threading or tapping machines:
8459 70 10 Threading machines Free 18
8459 70 20 Tapping machines Free 18
8460 MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING
MACHINES OF HEADING 8461
Flat-surface grinding machines:
8460 12
8460 12 00 Numerically controlled Free 18
8460 19
8460 19 00 Other
Other grinding machines:
8460 22
8460 22 00 Centreless grinding machines, numerically controlled Free 18
8460 23
8460 23 00 Other cylindrical grinding machines, numerically controlled Free 18
8460 24
8460 24 00 Other, numerically controlled Free 18
8460 29 Other:
8460 29 10 Cylindrical grinders Free 18
8460 29 20 Internal grinders Free 18
8460 29 30 Centreless grinders Free 18
8460 29 40 Profile grinders Free 18
8460 29 90 Other Free 18
Sharpening (tool or cutter grinding) machines:
8460 31 00 Numerically controlled Free 18
8460 39 Other:
8460 39 10 Grinder, tool or cutter Free 18
8460 39 90 Other Free 18
8460 40 Honing or lapping machines:
Honing machines:
8460 40 11 Vertical, single spindle Free 18
8460 40 12 Vertical, multi-spindle Free 18
8460 40 13 Horizontal Free 18
8460 40 19 Other Free 18
8460 40 20 Lapping machines Free 18
8460 90 Other:
8460 90 10 Polishing and buffing machines Free 18
8460 90 90 Other Free 18
8461 MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING- OFF AND OTHER MACHINE TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED
8461 20 Shaping or slotting machines:
Shaping machines:
8461 20 11 Die and punch shaping machines Free 18
8461 20 19 Other Free 18
8461 20 20 Slotting machines Free 18
8461 30 Broaching machines:
8461 30 10 Vertical Free 18
8461 30 20 Horizontal Free 18
8461 30 90 Other Free 18
8461 40 Gear cutting, gear grinding or gear finishing machines:
Gear cutting machines:
8461 40 11 Bevel gear cutting Free 18
8461 40 12 Gear cutting spiral bevel and / or hypoid Free 18
8461 40 13 Gear slotter or planar formed cutter type Free 18
8461 40 14 Gear milling formed disc cutter type Free 18
8461 40 19 Other Free 18
Gear grinding or gear finishing machines:
8461 40 21 Single or double wheel disc type gear grinder Free 18
8461 40 22 Formed wheel gear grinder Free 18
8461 40 23 Gear shaver Free 18
8461 40 24 Gear tooth, rounding, chamfering or burring Free 18
8461 40 25 Gear shaper, spur and helical Free 18
8461 40 26 Gear hobber, spur and helical Free 18
8461 40 29 Other Free 18
8461 50 Sawing or cutting-off machines:
Sawing machines:
8461 50 11 Band saw, horizontal Free 18
8461 50 12 Band saw, vertical Free 18
8461 50 13 Circular saw, cold Free 18
8461 50 14 Circular saw, hot Free 18
8461 50 15 Hack saw Free 18
8461 50 19 Other Free 18
Cutting-off machines:
8461 50 21 Abrasive wheel cutting-off machines Free 18
8461 50 29 Other Free 18
8461 90 00 Other Free 18
8462 MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE- STAMPING; MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY BENDING, FOLDING STRAIGHTENING, FLATTENING, SHEARING, PUNCHING OR NOTCHING; PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE
8462 10 Forging or die-stamping machines (including presses) and hammers:
Hammers:
8462 10 11 Steam or air, single frame Free 18
8462 10 12 Steam or air, double frame Free 18
8462 10 13 Headers & upsetters Free 18
8462 10 14 Double acting counter blow, air or steam Free 18
8462 10 19 Other Free 18
8462 10 20 Forging machines Free 18
8462 10 30 Die stamping machines Free 18
Bending, folding, straightening or flattening machines (including presses):
8462 21 00 Numerically controlled Free 18
8462 29 Other:
8462 29 10 Bending and straightening machines Free 18
8462 29 20 Press brakes Free 18
8462 29 30 Other rotary head & ram type Free 18
8462 29 90 Other Free 18
Shearing machines (including presses), other than combined punching and shearing machines:
8462 31 00 Numerically controlled Free 18
8462 39 Other:
8462 39 10 Plate and sheet shears (guillotine) Free 18
8462 39 20 Bar and angle shearing and cropping Free 18
8462 39 90 Other Free 18
Punching or notching machines (including presses), including combined punching and shearing machines:
8462 41 00 Numerically controlled Free 18
8462 49 Other:
8462 49 10 Punching machines (including turret) Free 18
8462 49 20 Combination of punching, shearing and cropping machines Free 18
8462 49 30 Nibbling machines Free 18
8462 49 90 Other Free 18
Other:
8462 91 Hydraulic presses:
8462 91 10 Hydraulic extension Free 18
8462 91 90 Other Free 18
8462 99 Other:
Pneumatic, inclinable and vertical presses:
8462 99 11 Pneumatic presses Free 18
8462 99 12 Inclinable presses Free 18
8462 99 13 Vertical gap of frame presses Free 18
8462 99 14 Vertical straight presses Free 18
8462 99 15 Vertical forging presses Free 18
8462 99 19 Other Free 18
8462 99 20 Dieing or lobbing machine presses Free 18
8462 99 30 Transfer and multiple presses Free 18
8462 99 40 Horizontal presses Free 18
8462 99 50 Friction screw presses Free 18
8462 99 60 Knuckle joint presses Free 18
8462 99 70 Coining joint presses Free 18
8462 99 90 Other Free 18
8463 OTHER MACHINE TOOLS FOR WORKING METAL OR CERMETS WITHOUT REMOVING MATERIAL
8463 10 Draw-benches for bars, tubes, profiles, wire or the like:
8463 10 10 Wire and metal ribbon drawing machines Free 18
8463 10 20 Other wire making machines Free 18
8463 10 30 Tube drawing machines Free 18
8463 10 90 Other Free 18
8463 20 00 Thread rolling machines Free 18
8463 30 Machines for working wire:
8463 30 10 Wire grill or knitting machine Free 18
8463 30 20 Spring coiling Free 18
8463 30 30 Chain making Free 18
8463 30 40 Nail-making machine Free 18
8463 90 Other:
8463 90 10 Riveting machines (excluding portable hand) Free 18
8463 90 20 Strip profiling Free 18
8463 90 30 Seaming machine for example for cans Free 18
8463 90 90 Other Free 18
8464 MACHINE TOOLS FOR WORKING STONE, CERAMICS, CONCRETE, ASBESTOS CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD WORKING GLASS
8464 10 Sawing machine:
8464 10 10 Granite cutting machines or equipment Free 18
8464 10 90 Other Free 18
8464 20 00 Grinding or polishing machines Free 18
8464 90 00 Other Free 18
8465 MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING, STAPLING, GLUEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK, BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS
8465 10 00 Machines which can carry out different types of machining operations without tool change between such operations Free 18
8465 20
8465 20 00 Machining centres Free 18
Other:
8465 91
8465 91 00 Sawing machines Free 18
8465 92
8465 92 00 Planing, milling or moulding (by cutting) machines Free 18
8465 93
8465 93 00 Grinding, sanding or polishing machines Free 18
8465 94
8465 94 00 Bending or assembling machines Free 18
8465 95
8465 95 00 Drilling or morticing machines Free 18
8565 96
8465 96 00 Splitting, slicing or paring machines Free 18
8465 99 Other:
8465 99 10 Lathes Free 18
8465 99 90 Other Free 18
8466

PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADINGS 8456 TO  8465 INCLUDING WORK OR TOOL  HOLDERS, SELF-

OPENING DIEHEADS,  DIVIDING

HEADS AND OTHER

SPECIAL ATTACHMENTS FOR THE MACHINES; TOOL

HOLDERS FOR ANY TYPE OF TOOL, FOR WORKING IN THE HAND

8466 10 Tool holders and self-opening dieheads:
8466 10 10 Tool holders Free 18
8466 10 20 Self-opening dieheads Free 18
8466 20 00 Work holders Free 18
8466 30 Dividing heads and other special attachments for machines:
8466 30 10 Chucks Free 18
8466 30 20 Jigs and fixtures Free 18
8466 30 90 Other Free 18
Other:
8466 91 00 For machines of heading 8464 Free 18
8466 92 00 For machines of heading 8465 Free 18
8466 93 For machines of heading 8456 to 8461:
8466 93 10 Parts and accessories of machine tools, for working metals Free 18
8466 93 90 Other Free 18
8466 94 00 For machines of heading 8462 or 8463 Free 18
8467 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON- ELECTRIC MOTOR
Pneumatic:
8467 11 Rotary type (including combined rotary percussion):
8467 11 10 Drills Free 18
8467 11 20 Hammers Free 18
8467 11 90 Others Free 18
8467 19 00 Other Free 18
With self-contained electric motor:
8467 21 00 Drills of all kinds Free 18
8467 22 00 Saws Free 18
8467 29 00 Other Free 18
Other tools:
8467 81 00 Chain saws Free 18
8467 89 Other:
8467 89 10 Compressed air grease guns, lubricators and similar appliances Free 18
8467 89 20 Vibrators Free 18
8467 89 90 Other Free 18
Parts:
8467 91 00 Of chain saws Free 18
8467 92 00 Of pneumatic tools Free 18
8467 99 00 Other Free 18
8468 MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING 8415; GAS-OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES
8468 10 00 Hand-held blow pipes Free 18
8468 20 Other gas-operated machinery and apparatus:
8468 20 10 Welding or cutting machines Free 18
8468 20 90 Other Free 18
8468 80 00 Other machinery and apparatus Free 18
8468 90 00 Parts Free 18
8470 CALCULATING MACHINES AND POCKET-SIZE DATA RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS
8470 10 00 Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions Free
Other electronic calculating machines:
8470 21 00 Incorporating a printing device Free 18
8470 29 00 Other Free 18
8470 30 00 Other calculating machines Free 18
8470 50 Cash registers:
8470 50 10 Electrically operated Free 18
8470 50 20 Manually operated Free 18
8470 90 Other:
8470 90 10 Electrically operated Free 18
8470 90 20 Manually operated Free 18
8471 AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED
8471 30 Portable digital automatic data processing machines, weighing not more than 10 kg. Consisting of at least a central processing unit, a keyboard and a display:
8471 30 10 Personal computer Free 18
8471 30 90 Other Free 18
Other automatic data processing machines:
8471 41 Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:
8471 41 10 Micro computer Free IS 13252:2010 IS 13252:2010
8471 41 20 Large or main frame computer Free IS 13252:2010 IS 13252:2010
8471 41 90 Other Free IS 13252:2010 IS 13252:2010
8471 49 00 Presented in the form of systems Free IS 13252:2010 IS 13252:2010
8471 50 00 Processing units other than those of sub-headings Free IS 13252:2010 IS 13252:2010
8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
8471 60 Input or output units, whether or not containing storage units in the same housing:
8471 60 10 Combined input or out put units Free IS 13252:2010 IS 13252:2010
Printer:
8471 60 24 Graphic printer Free IS 13252:2003 IS 13252:2003
8471 60 25 Plotter Free IS 13252:2003 IS 13252:2003
8471 60 29 Other Free
8471 60 40 Keyboard Free IS 13252:2010 IS 13252:2010
8471 60 50 Scanners Free IS 13252:2010 IS 13252:2010
8471 60 60 Mouse Free
8471 60 90 Other Free
8471 70 Storage units:
8471 70 10 Floppy disc drives Free
8471 70 20 Hard disc drives Free IS 13252:2010 IS 13252:2010
8471 70 30 Removable or exchangeable disc drives Free IS 13252:2010 IS 13252:2010
8471 70 40 Magnetic tape drives Free
8471 70 50 Cartridge tape drive Free
8471 70 60 CD-ROM drive Free IS 13252:2010 IS 13252:2010
8471 70 70 Digital video disc drive Free
8471 70 90 Other Free
8471 80 00 Other units of automatic data processing machines Free IS 13252:2010 IS 13252:2010
8471 90 00 Other Free IS 13252:2010 IS 13252:2010
8472 OTHER OFFICE MACHINES (FOR EXAMPLE, HECTOGRAPH OR STENCIL DUPLICATING MACHINES, ADDRESSING MACHINES, AUTOMATIC BANK NOTE DISPENSERS, COIN SORTING MACHINES, COIN COUNTING OR WRAPPING MACHINES, PENCIL- SHARPENING MACHINES, PERFORATING OR STAPLING MACHINE)
8472 10 00 Duplicating machines Free 18
8472 30 00 Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps Free 18
8472 90 Other:
8472 90 10 Stapling machines (staplers) Free 18
8472 90 20 Digital duplicator Free 18
8472 90 30 Automatic Teller Machines Free 18
8472 90 40 Coin sorting machines, coin-counting or wrapping machines Free
Other:
8472 90 91 Word-processing machines Free 18
8472 90 92 Automatic  typewriters Free 18
8472 90 93 Braille typewriters,  electric Free 18
8472 90 94 Braille typewriters,  non-electric Free 18
8472 90 95 Other typewriters,  electric or non-electric Free 18
8472 90 99 Other Free 18
8473

PARTS AND ACCESSORIES (OTHER THAN  COVERS,

CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS 8470 TO 8472

Parts and accessories of the machines of heading 8470:
8473 21 00 Of the electronic calculating machines of subheading 8470 10, 8470 21 or 8471 29 Free 18
8473 29 00 Other Free 18
8473 30 Parts and accessories of the machines of heading 8471:
8473 30 10 Microprocessors Free 18
8473 30 20 Motherboards Free 18
8473 30 30 Other mounted printed circuit boards Free 18
8473 30 40 Head stack Free 18
Other:
8473 30 91 Network access controllers Free 18
8473 30 92 Graphic & intelligence based Script Technology (GIST) cards for multilingual computers Free 18
8473 30 99 Other Free 18
8473 40 Parts and accessories of the machines of heading 8472:
8473 40 10 Parts of duplicating, hectograph or stencil machines Free 18
8473 40 90 Other Free 18
8473 50
8473 50 00 Parts and accessories equally suitable for use with the machines   of two or more of the headings 8470 to 8472 Free 18
8474 MACHINERY FOR SORTING, SCREENING, SEPARATING, WASHING, CRUSHING, GRINDING, MIXING OR KNEADING EARTH, STONE, ORES OR OTHER MINERAL SUBSTANCES, IN SOLID (INCLUDING POWDER OR PASTE) FORM; MACHINERY FOR AGGLOMERATING, SHAPING OR MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY MOULDS OF SAND
8474 10 Sorting, screening, separating or washing machines:
8474 10 10 For coal Free 18
8474 10 90 Other Free 18
8474 20 Crushing or grinding machines:
8474 20 10 For stone and mineral Free 18
8474 20 20 For coal Free 18
8474 20 90 Other Free 18
Mixing or kneading machines:
8474 31 Concrete or mortar mixers:
8474 31 10 Concrete mixers Free 18
8474 31 20 Mortar mixers Free 18
8474 32 00 Machines for mixing mineral substances with bitumen Free 18
8474 39 00 Other Free 18
8474 80 Other machinery:
8474 80 10 Brick and tile making machinery Free 18
8474 80 20 Ceramic and clay making machinery Free 18
8474 80 30 Machinery for forming foundry moulds of sand Free 18
8474 80 90 Other Free 18
8474 90 00 Parts Free 18
8475 MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH-BULBS, IN GLASS ENVELOPES; MACHINES OF MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE
8475 10 00 Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes Free 18
Machines for manufacturing or hot working glass or glassware:
8475 21 00 Machines for making optical fibres and performs thereof Free 18
8475 29 00 Other Free 18
8475 90 00 Parts Free 18
8476 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY-CHANGING MACHINES
Automatic beverage-vending machines:
8476 21 Incorporating heating or refrigerating devices:
8476 21 10 Incorporating refrigerating devices Free 28
8476 21 20 Incorporating heating devices Free 28
8476 29 00 Other Free 28
Other machines:
8476 81 Incorporating heating or refrigerating devices:
8476 81 10 Incorporating refrigerating devices Free 28
8476 81 20 Incorporating heating devices Free 28
8476 89 Other:
8476 89 10 Money changing machines Free 28
8476 89 20 Postage stamps vending machines Free 28
8476 89 30 Cigarette vending machines Free 28
8476 89 90 Other Free 28
8476 90 Parts:
8476 90 10 Of machines of sub-heading 847621 Free 28
8476 90 90 Other Free 28
8477 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8477 10 00 Injection-moulding machines Free 18
8477 20 00 Extruders Free 18
8477 30 00 Blow moulding machines Free 18
8477 40 00 Vacuum moulding machines and other thermoforming machines Free 18
Other machinery for moulding or otherwise forming:
8477 51 00 For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes Free 18
8477 59 00 Other Free 18
8477 80 Other machinery:
8477 80 10 Machinery for making rubber goods Free 18
8477 80 90 Other Free 18
8477 90 00 Parts Free 18
8478 MACHINERY FOR PREPARING OR MAKING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8478 10 Machinery:
8478 10 10 Cigar making machinery Free 28
8478 10 20 Cigarette making machinery Free 28
8478 10 90 Other Free 28
8478 90 00 Parts Free 28
8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8479 10 00 Machinery for public works, building or the like Free 12
8479 20 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils:
8479 20 10 Oil seed crushing or grinding machinery including purifying tanks Free 12
8479 20 90 Other Free 12
8479 30 00 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork Free 12
8479 40 00 Rope or cable-making machines Free 12
8479 50 00 Industrial robots, not elsewhere specified or included Free 12
8479 60 00 Evaporative air coolers Free 12
Passenger boarding bridges:
8479 71 00 Of a kind used in airports Free 28
8479 79 00 Other Free 28
Other machines and mechanical appliances:
8479 81 00 For treating metal, including electric wire coil- winders Free 12
8479 82 00 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines Free 12
8479 89 Other:
8479 89 10 Soap cutting or moulding machinery Free 12
8479 89 20 Air humidifiers or dehumidifiers (other than Free 12
those falling under heading 8415 or 8424)
8479 89 30 Mechanical shifting machines Free 12
8479 89 40 Ultrasonic Transducers Free 12
8479 89 50 Car washing machines and related appliances Free 12
8479 89 60 Coke oven plants Free 12
8479 89 70 Machinery for the manufacture of chemical and pharmaceuticals goods Free
Other:
8479 89 92 Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal waste Free 12
8479 89 99 Other Free 12
8479 90 Parts:
8479 90 10 Of machines for public works, building or the like Free 12
8479 90 20 Of machines for the extraction of animal or fruit and vegetable fats or oil Free 12
8479 90 30 Of machines and mechanical appliances for treating wood Free 12
8479 90 40 Of machinery used for manufacture of chemicals and pharmaceuticals Free 12
8479 90 90 Other Free 12
8480 MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS
8480 10 00 Moulding boxes for metal foundry Free 18
8480 20 00 Mould bases Free 18
8480 30 00 Moulding patterns Free 18
Moulds for metal or metal carbides:
8480 41 00 Injection or compression types Free 18
8480 49 00 Other Free 18
8480 50 00 Moulds for glass Free 18
8480 60 00 Moulds for mineral materials Free 18
Moulds for rubber or plastics:
8480 71 00 Injection or compression types Free 18
8480 79 00 Other Free 18
8481 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES
8481 10 00 Pressure-reducing valves Free Multifunction valve assembly for permanently fixed liquefied petroleum gas (LPG) containers for automotive use must conform to IS 15100, Valve fittings 18
for use with liquefied petroleum gas cylinder up to and including 5 litre water capacity must conform to IS 8776 and of more than 5 litre water capacity Part 2, Valve fittings for newly manufactured LPG cylinders must conform to IS 8737 18
8481 20 00 Valves for oleo hydraulic or pneumatic transmissions Free
8481 30 00 Check (non-return) valves Free
8481 40 00 Safety or relief valves Free
8481 80 Other appliances:
8481 80 10 Taps, cocks and similar appliances of iron or steel Free
8481 80 20 Taps, cocks and similar appliances of non- ferrous metal Free Low pressure regulators for use with liquefied petroleum gas (LPG) mixtures must conform to IS 9798 18
8481 80 30 Industrial valves (excluding pressure-reducing valves, and thermostatically controlled valves) Free Valve fittings for compressed gas cylinder excluding liquefied petroleum gas cylinders must conform to IS 3224, Valve fittings for gas cylinder valves for use with breathing apparatus must conform to IS 7302 and Yoke type valve connections for small medical gas cylinders must conform to IS 3745 18
Inner tube valves:
8481 80 41 For Bicycles Free 18
8481 80 49 Other Free 18
8481 80 50 Expansion valves and solenoid valves for refrigerating and air conditioning appliances and machinery Free
8481 80 90 Other Free 18
8481 90 Parts:
8481 90 10 Bicycles valves Free 18
8481 90 90 Other Free 18
8482 BALL OR ROLLER BEARINGS
8482 10 Ball bearings:
Adapter ball bearings (radial type):
8482 10 11 Not exceeding 50mm of bore diameter Free 18
8482 10 12 Of bore diameter exceeding 50 mm but not exceeding 100 mm Free
8482 10 13 Of bore diameter exceeding 100 mm Free 18
8482 10 20 Other ball bearing (radial type) of bore diameter not exceeding 50mm Free 18
8482 10 30 Other ball bearing (radial type) of bore diameter exceeding 50mm but not exceeding 100 mm Free 18
8482 10 40 Of bore diameter exceeding 100mm Free 18
Thrust ball bearings:
8482 10 51 Of bore diameter not exceeding 50mm Free 18
8482 10 52 Of bore diameter exceeding 50 mm but not exceeding 100 mm Free 18
8482 10 53 Of bore diameter exceeding 100 mm Free 18
8482 10 90 Other Free 18
8482 20 Tapered roller bearings, including cone and tapered roller assemblies:
Tapered roller bearings (radial type):
8482 20 11 Of bore diameter not exceeding 50 mm Free 18
8482 20 12 Of bore diameter exceeding 50 mm but not exceeding 100 mm Free 18
8482 20 13 Of bore diameter exceeding 100 mm Free 18
8482 20 90 Other Free
18
8482 30 00 Spherical roller bearings Free 18
8482 40 00 Needle roller bearings Free 18
8482 50 Other cylindrical roller bearings:
Radial type:
8482 50 11 Of bore diameter not exceeding 50 mm Free 18
8482 50 12 Of bore diameter exceeding 50 mm but not exceeding 100 mm Free 18
8482 50 13 Of bore diameter exceeding 100 mm Free 18
Thrust roller bearings:
8482 50 21 Of bore diameter not exceeding 50 mm Free 18
8482 50 22 Of bore diameter exceeding 50 mm but not exceeding 100 mm Free 18
8482 50 23 Of bore diameter exceeding 100 mm Free 18
8482 80 00 Other, including combined ball or roller bearings Free 18
Parts:
8482 91 Balls, needles and rollers:
Balls:
8482 91 11 Of nickel alloys Free 18
8482 91 12 Of tungsten carbide Free 18
8482 91 13 Of special stainless steel Free 18
8482 91 14 Of high-speed steel Free 18
8482 91 19 Other Free 18
8482 91 20 Needles Free 18
8482 91 30 Rollers Free 18
8482 99 00 Other Free 18
8483 TRANSMISSION SHAFTS (INCLUDING CAMSHAFTS AND CRANKSHAFTS) AND CRANKS; BEARINGS HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL OR ROLLER SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS)
8483 10 Transmission shafts (including camshafts and crankshafts) and cranks:
8483 10 10 Crankshafts for sewing machines Free 28
Other:
8483 10 91 Crankshaft for engine of heading 8407 Free 28
8483 10 92 Crankshaft for engine of heading 8408 Free 28
8483 10 99 Other Free 28
8483 20 00 Bearing housings, incorporating ball or roller bearings Free 28
8483 30 00 Bearing housings, not incorporating ball or roller bearings;  plain shaft bearings Free 28
8483 40 00 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; Gearboxes and other speed changers, including torque converters Free 28
8483 50 Flywheels and pulleys, including pulley blocks:
8483 50 10 Pulleys, power transmission Free 28
8483 50 90 Other Free 28
8483 60 Clutches and shaft couplings (including universal joints):
8483 60 10 Flexible coupling Free 28
8483 60 20 Fluid coupling Free 28
8483 60 90 Other Free 28
8483 90 00 Toothed wheels, chain sprockets and other transmission elements presented separately; parts Free 28
8484 GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS; MECHANICAL SEALS
8484 10 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal:
8484 10 10 Asbestos metallic packings and gaskets (excluding gaskets of asbestos board reinforced with metal gauze or wire) Free 28
8484 10 90 Other Free 28
8484 20 00 Mechanical seals Free 28
8484 90 00 Other Free 28
8486 MACHINES AND APPARATUS OF A KIND USED SOLELY OR PRINCIPALLY FOR THE MANUFACTURE OF SEMICONDUCTOR BOULES OR WAFERS, SEMICONDUCTOR DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED IN NOTE 9 (C) TO THIS CHAPTER; PARTS AND ACCESSORIES
8486 10 00 Machines and apparatus for the manufacture of boules or wafers Free 28
8486 20 00 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits Free 28
8486 30 00 Machines and apparatus for the manufacture of flat panel displays Free 28
8486 40 00 Machines and apparatus specified in Note 9 (C) to this Chapter Free 28
8486 90 00 Parts and accessories Free 28
8487 MACHINE PARTS, NOT CONTAINING ELECTRICAL CONNECTORS, INSULATORS, COILS, CONTACTS OR OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8487 10 00 Ships’ or boats’ propellers and blades therefore Free 28
8487 90
8487 90 00 Other Free 28

Chapter 84 of the HSN Code does not cover:

  • Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016);
  • Articles of leather or of composition leather (heading 4205) or of fur skin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;
  • Bobbins, spools, cops, cones, cores, reels or similar supports of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
  • Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
  • Transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical use (heading 5911);
  • Precious or semiprecious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and diamonds for styli (heading 8522);
  • Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • Drill pipe (heading 7304);
  • Endless belts of metal wire or strip (Section XV);
  • Articles of Chapter 82 or 83;
  • Articles of Section XVII;
  • Articles of Chapter 90;
  • Clocks, watches or other articles of Chapter;
  • Interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
  • Articles of Chapter 95; or
  • Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions) or monopods, bipods,
    tripods and similar articles, of heading 9620.

 

Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8546 or 8547) are to be classified according to the following:

  • Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
  • Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
  • All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.

Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. Also, this chapter does not cover:

  • Millstones, grindstones or other articles of Chapter 68;
  • Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
  • Laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);
  • Articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
  • Vacuum cleaners of heading 8508;
  • Electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525;
  • radiators for the articles of Section XVII; or
  • Hand-operated mechanical floor sweepers, not motorised (heading 9603).

Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480. Heading 8419 does not, however, cover:

  • Germination plant, incubators or brooders (heading 8436);
  • Grain dampening machines (heading 8437);
  • Diffusing apparatus for sugar juice extraction (heading 8438);
  • Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
  • Machinery, plant or laboratory equipment, designed for mechanical operation, in which a change of temperature, even if necessary, it is subsidiary.

Heading 8422 does not cover:

  • Sewing machines for closing bags or similar containers (heading 8452); or
  • Office machinery of heading 8472.

Heading 8424 does not cover:

  • Ink-jet printing machines (heading 8443); or
  • Water-jet cutting machines (heading 8456).

A machine-tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.

Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:

  • by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
  • by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or
  • by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

For the purposes of heading 8471, the expression “automatic data
processing machine” means machines capable of :
(i) Storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.

  • Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
  • Subject to paragraphs (D) and (E) , a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:
    (i) It is of a kind solely or principally used in an automatic data processing system;
    (ii) It is connectable to the central processing unit either directly or through one or more other units; and
    (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
    Separately presented units of an automatic data processing machine are to be classified in heading 8471.
    However, keyboards, X-Y co-ordinate input devices and disk storage units
    which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.
  • Heading 8471 does not cover the following when presented
    separately, even if they meet all of the conditions set forth in the paragraph above:
    (i) Printers, copying machines, facsimile machines, whether or not combined;
    (ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
    (iii) Loudspeakers and microphones;
    (iv) Television cameras, digital cameras and video camera recorders;
    (v) Monitors and projectors, not incorporating the television reception apparatus.
  • Machines incorporating or working in conjunction with an
    automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
  • Heading 8482 applies, inter alia, to polished steel balls, the maximum and
    minimum diameters of which do not differ from the nominal diameter by more than 1 per cent or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326.
  • 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 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
  • For the purposes of heading 8470, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm. X 100 mm. X 45 mm. However, for the purposes of this Note and of heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes (LED).
  • For the purposes of this Note and heading 8486, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.
    The expression “flat panel display” does not cover cathode-ray tube technology.
  • Heading 8486 also includes machines and apparatus solely or
    principally of a kind used for:
    (i) The manufacture or repair of masks and reticles;
    (ii) Assembling semiconductor devices or electronic integrated circuits;
    (iii) Lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.
  • Subject to Note 1 to Section XVI and Note 1 to Chapter 84,
    machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.

Sub-Heading Notes

  1. For the purposes of sub-heading 8465 20, the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.
    2. For the purposes of Sub-heading 8471 49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5(C) 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).
    3. For the purposes of sub-heading 8481 20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Sub-heading 8481 20 takes precedence over all other sub-headings of heading 8481.
    4. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm. and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Policy Conditions for Import

Import of Power Tillers shall conform to the emission norms as notified by Ministry of Shipping, Road Transport & Highways (Department of Road Transport & Highways) Notification No. G.S.R. 589 (E) dated 16.9.2005.

Post by Supreena

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