Ankita Khetan | Nov 11, 2017 |
CBEC releases list of goods on which rate is lowered from 28% to 18%
RECOMMENDATIONS FOR CHANGES IN GST/IGST RATE AND CLARIFICATIONS IN RESPECT OF GST RATE ON CERTAIN GOODS
[As per discussions in the 23rd GST Council Meeting held on 10th November, 2017]
These decisions of the GST Council are being communicated for general information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.
| S. No. | Chapter/Heading/ Sub-heading/Tariff item | Description |
| 1. | 1704 | Chewing gum / bubble gum and white chocolate, not containing cocoa[17041000, 17049090] |
| 2. | 1804 | Cocoa butter, fat and oil |
| 3. | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 4. | 1806 | Chocolates and other food preparations containing cocoa |
| 5. | 1901 90 [other than 1901 10,1901 20 00] | Malt extract; food preparations of flour, groats, meal, starch or maltextract, not containing cocoa or containing less than 40% by weight ofcocoa calculated on a totally defatted basis, not elsewhere specified orincluded; food preparations of goods of heading 0401 to 0404, notcontaining cocoa or containing less than 5% by weight of cocoacalculated on a totally defatted basis not elsewhere specified or included[other than preparations for infants or young children, put up for retailsale and mixes and doughs for the preparation of bakers wares ofheading 1905] |
| 6. | 190532 | Waffles and wafers coated with chocolate or containing chocolate |
| 7. | 210111, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with abasis of these extracts, essences or concentrates or with a basis of coffee |
| 8. | 2106 | Food preparations not elsewhere specified or included i.e. Proteinconcentrates and textured protein substances, Sugar-syrups containingadded flavouring or colouring matter, not elsewhere specified orincluded; lactose syrup; glucose syrup and malto dextrine syrup,Compound preparations for making non-alcoholic beverages, Foodflavouring material, Churna for pan [ other than pan masala]. |
| 9. | 220290 90 | Other non-alcoholic beverages |
| 10. | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks |
| 11. | 251612 00 | Granite, other than blocks |
| 12. | 2710 | Avgas |
| 13. | 3213 | Artists, students or signboard painters colours, modifying tints,amusement colours and the like, in tablets, tubes, jars, bottles, pans orin similar forms or packings |
| 14. | 3303 | Perfumes and toilet waters |
| 15. | 3304 | Beauty or make-up preparations and preparations for the care of the skin(other than medicaments), including sunscreen or sun tan preparations;manicure or pedicure preparations [other than kajal, Kumkum, Bindi,Sindur, Alta] |
| 16. | 3305 | Preparations for use on the hair [other than Hair oil]. |
| 17. | 3306 [other than 3306 10 10, 3306 10 20] | Preparations for oral or dental hygiene, including and powders; yarnused to clean between the teeth (dental floss), in individual retailpackages [other than dentifrices in powder or paste from (tooth powderor toothpaste)] |
| 18. | 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants,bath preparations, depilatories and other perfumery, cosmetic or toiletpreparations, not elsewhere specified or included; prepared roomdeodorisers, whether or not perfumed or having disinfectant properties[other than odoriferous preparations which operate by burning,agarbattis, lobhan, dhoop batti, dhoop, sambhrani] |
| 19. | 3401 30 | Organic surface-active products and preparations for washing the skin,in the form of liquid or cream and put up for retail sale, whether or notcontaining soap; paper, wadding, felt and nonwovens, impregnated,coated or covered with soap or detergent |
| 20. | 3402 | Organic surface-active agents (other than soap); surface-activepreparations, washing preparations (including auxiliary washingpreparations) and cleaning preparations, whether or not containing soap,other than those of heading 3401 |
| 21. | 3403 | Lubricating preparations (including cutting-oil preparations, bolt or nutrelease preparations, anti-rust or anti-corrosion preparations and mouldrelease preparations, based on lubricants) and preparations of a kindused for the oil or grease treatment of textile materials, leather, furskinsor other materials, but excluding preparations containing, as basicconstituents, 70% or more by weight of petroleum oils or of oilsobtained from bituminous minerals |
| 22. | 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass ormetal, scouring pastes and powders and similar preparations (whetheror not in the form of paper, wadding, felt, nonwovens, cellular plasticsor cellular rubber, impregnated, coated or covered with suchpreparations), excluding waxes of heading 3404 |
| 23. | 3602 | Prepared explosives, other than propellant powders; such as Industrialexplosives |
| 24. | 3604 | Fireworks, signalling flares, rain rockets, fog signals and otherpyrotechnic articles |
| 25. | 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles ofcombustible materials as specified in Note 2 to this Chapter; such asliquid or liquefied-gas fuels in containers of a kind used for filling orrefilling cigarette or similar lighters |
| 26. | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosityimprovers, anti-corrosive preparations and other prepared additives, formineral oils (including gasoline) or for other liquids used for the samepurposes as mineral oils |
| 27. | 3813 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades |
| 28. | 3814 | Organic composite solvents and thinners, not elsewhere specified orincluded; prepared paint or varnish removers |
| 29. | 3819 | Hydraulic brake fluids and other prepared liquids for hydraulictransmission, not containing or containing less than 70% by weight ofpetroleum oils or oils obtained from bituminous minerals |
| 30. | 3820 | Anti-freezing preparations and prepared de-icing fluids |
| 31. | 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or inform of tiles; wall or ceiling coverings of plastics |
| 32. | 3922 | Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats andcovers, flushing cisterns and similar sanitary ware of plastics |
| 33. | 3926 [other than 3926 40 11, 3926 90 10] | Other articles of plastics and articles of other materials of headings 3901to 3914 [other than bangles of plastic, PVC Belt Conveyor, plasticbeads, plastic tarpaulins, medical grade sterile disposable gloves, plasticrain coats] |
| 34. | 4013 | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and RearTractor tyre tubes] |
| 35. | 4016 [other than 4016 92 00] | Other articles of vulcanised rubber other than hard rubber (other thanerasers and rubber bands) |
| 36. | 4017 | Hard rubber (for example ebonite) in all forms, other than waste andscrap; articles of hard rubber |
| 37. | 4201 | Saddlery and harness for any animal (including traces, leads, knee pads,muzzles, saddle cloths, saddle bags, dog coats and the like), of anymaterial |
| 38. | 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, schoolsatchels, spectacle cases, binocular cases, camera cases, musicalinstrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,shopping bags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting ofplastics, of textile materials, of vulcanised fibre or of paperboard, orwholly or mainly covered with such materials or with paper [other than school satchels and bags other than of leather or composition leather,toilet cases, hand bags and shopping bags, of artificial plastic material,of cotton, or of jute, vanity bags, handbags of other materials excludingwicker work or basket work] |
| 39. | 4203 | Articles of apparel and clothing accessories, of leather or of compositionleather |
| 40. | 4205 | Other articles of leather or of composition leather |
| 41. | 4206 | Articles of gut (other than silk-worm gut), of gold beater’s skin, ofbladders or of tendons |
| 42. | 4303 | Articles of apparel, clothing accessories and other articles of furskin |
| 43. | 4304 | Articles of artificial fur |
| 44. | 4410 | Particle board, Oriented Strand Board (OSB) and similar board (forexample, wafer board) of wood or other ligneous materials, whether ornot agglomerated with resins or other organic binding substances, otherthan specified boards |
| 45. | 4411 | Fibre board of wood or other ligneous materials, whether or not bondedwith resins or other organic substances, other than specified boards |
| 46. | 4412 | Plywood, veneered panels and similar laminated wood |
| 47. | 4413 | Densified wood, in blocks, plates, strips, or profile shapes |
| 48. | 4414 | Wooden frames for paintings, photographs, mirrors or similar objects |
| 49. | 4418 | Builders joinery and carpentry of wood, including cellular woodpanels, assembled flooring panels, shingles and shakes |
| 50. | 4421 | Wood paving blocks, articles of densified wood not elsewhere includedor specified, Parts of domestic decorative articles used as tableware andkitchenware |
| 51. | 4814 | Wall paper and similar wall coverings; window transparencies of paper |
| 52. | 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made ofartificial flowers, foliage or fruit |
| 53. | 6703 | Wool or other animal hair or other textile materials, prepared for use inmaking wigs or the like |
| 54. | 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, ofhuman or animal hair or of textile materials; articles of human hair notelsewhere specified or included |
| 55. | 6801 | Setts, curbstones and flagstones, of natural stone (except slate) |
| 56. | 6802 | All goods of marble and granite [other than Statues, statuettes,pedestals; high or low reliefs, crosses, figure of animal, bowls, vases,cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruitand foliage etc., other ornamental goods essentially of stones;] |
| 57. | 6803 | Worked slate and articles of slate or of agglomerated slate |
| 58. | 6807 | Articles of asphalt or of similar material (for example, petroleumbitumen or coal tar pitch) |
| 59. | 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, ofstraw or of shavings, chips, particles, sawdust or other waste, of wood,agglomerated with cement, plaster or other mineral binders |
| 60. | 6809 | Articles of plaster or of compositions based on plaster; such as Boards,sheets, panels, tiles and similar articles, not ornamented |
| 61. | 6810 | Articles of cement, of concrete or of artificial stone, whether or notreinforced; such as Tiles, flagstones, bricks and similar articles,Building blocks and bricks, Cement bricks, Prefabricated structuralcomponents for Building or civil engineering, Prefabricated structuralcomponents for building or civil engineering |
| 62. | 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with abasis of asbestos and magnesium carbonate; articles of such mixtures orof asbestos (for example, thread, woven fabric, clothing, headgear,footwear, gaskets), whether or not reinforced, other than goods ofheading 6811 or 6813 |
| 63. | 6813 | Friction material and articles thereof (for example, sheets, rolls, strips,segments, discs, washers, pads), not mounted, for brakes, for clutchesor the like, with a basis of asbestos, of other mineral substances or ofcellulose, whether or not combined with textiles or other materials |
| 64. | 6814 | Worked mica and articles of mica, including agglomerated orreconstituted mica, whether or not on a support of paper, paperboard orother materials |
| 65. | 6815 | Articles of stone or of other mineral substances (including carbon fibres,articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks and fly ash aggregate with 90% or more fly ash content] |
| 66. | 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (forexample, kieselguhr, tripolite or diatomite) or of similar siliceous earths |
| 67. | 6904 | Ceramic flooring blocks, support or filler tiles and the like |
| 68. | 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and otherceramic constructional goods |
| 69. | 6906 | Ceramic pipes, conduits, guttering and pipe fittings |
| 70. | 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubesand the like, whether or not on a backing; finishing ceramics |
| 71. | 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramictroughs, tubs and similar receptacles of a kind used in agriculture |
| 72. | 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, watercloset pans, flushing cisterns, urinals and similar sanitary fixtures |
| 73. | 6914 | Other ceramic articles |
| 74. | 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not havingan absorbent, reflecting or non-reflecting layer, but not otherwiseworked |
| 75. | 7004 | Drawn glass and blown glass, in sheets, whether or not having anabsorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 76. | 7005 | Float glass and surface ground or polished glass, in sheets, whether ornot having an absorbent, reflecting or non-reflecting layer, but nototherwise worked |
| 77. | 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved,drilled, enamelled or otherwise worked, but not framed or fitted withother materials |
| 78. | 7007 | Safety glass, consisting of toughened (tempered) or laminated glass |
| 79. | 7008 | Multiple-walled insulating units of glass |
| 80. | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors |
| 81. | 7011 | Glass envelopes (including bulbs and tubes), open, and glass partsthereof, without fittings, for electric lamps, cathode-ray tubes or the like |
| 82. | 7014 | Signalling glassware and optical elements of glass (other than those ofheading 7015), not optically worked |
| 83. | 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressedor moulded glass, whether or not wired, of a kind used for building orconstruction purposes; glass cubes and other glass smallwares, whetheror not on a backing, for mosaics or similar decorative purposes; leadedlights and the like; multi-cellular or foam glass in blocks, panels, plates,shells or similar forms |
| 84. | 7020 | Other articles of glass [other than Globes for lamps and lanterns, Fountsfor kerosene wick lamps, Glass chimneys for lamps and lanterns] |
| 85. | 7321 | Stoves [other than kerosene stove and LPG stoves], ranges, grates,cookers (including those with subsidiary boilers for central heating),barbecues, braziers, gas-rings, plate warmers and similar non-electricdomestic appliances, and parts thereof, of iron or steel |
| 86. | 7322 | Radiators for central heating, not electrically heated, and parts thereof,of iron or steel; air heaters and hot air distributors (including distributorswhich can also distribute fresh or conditioned air), not electricallyheated, incorporating a motor-driven fan or blower, and parts thereof,of iron or steel |
| 87. | 7324 | Sanitary ware and parts thereof of iron and steel |
| 88. | 7418 | All goods other than utensils i.e. sanitary ware and parts thereof ofcopper |
| 89. | 7419 | Other articles of copper [including chain and parts thereof under 741910 and other articles under 7419 99] but not including metal castingsunder 7419 91 00 |
| 90. | 7610 10 00 | Doors, windows and their frames and thresholds for doors |
| 91. | 7615 | All goods other than utensils i.e. sanitary ware and parts thereof |
| 92. | 8212 | Razors and razor blades (including razor blade blanks in strips) |
| 93. | 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchencleavers, choppers and mincing knives,); manicure or pedicure sets andinstruments (including nail files) [other than paper knives, pencilsharpeners and blades thereof] |
| 94. | 8302 | Base metal mountings, fittings and similar articles suitable for furniture,doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests,caskets or the like; base metal hat-racks, hat-pegs, brackets and similarfixtures; castors with mountings of base metal; automatic door closersof base metal |
| 95. | 8303 | Armoured or reinforced safes, strong-boxes and doors and safe depositlockers for strong-rooms, cash or deed boxes and the like, of base metal |
| 96. | 8304 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,office-stamp stands and similar office or desk equipment, of base metal,other than office furniture of heading 9403 |
| 97. | 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers,letters and other symbols, of base metal, excluding those of heading9405 |
| 98. | 8413 | Concrete pumps [8413 40 00], other rotary positive displacement pumps[8413 60], [other than hand pumps falling under tariff item 8413 11 10] |
| 99. | 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilatingor recycling hoods incorporating a fan, whether or not fitted with filters |
| 100. | 8419 | Storage water heaters, non-electric [8419 19] (other than solar waterheater and system), Pressure vessels, reactors, columns or towers orchemical storage tanks [8419 89 10], Glass lined equipment [8419 8920], Auto claves other than for cooking or heating food, not elsewherespecified or included [8419 89 30], Cooling towers and similar plantsfor direct cooling (without a separating wall) by means of recirculatedwater [8419 89 40], Plant growth chambers and rooms and tissue culturechambers and rooms having temperature, humidity or light control[8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semiconductorwafers; apparatus for chemical vapour deposition on LCD substratus[8419 89 70]; parts [8419 90] |
| 101. | 8423 | Electric or electronic weighing machinery (excluding balances of asensitivity of 5 centigrams or better), including weight operatedcounting or checking machines; weighing machine weights of all kinds |
| 102. | 8424 | Fire extinguishers |
| 103. | 8427 | Fork-lift trucks; other works trucks fitted with lifting or handlingEquipment |
| 104. | 8428 | Other lifting, handling, loading or unloading machinery (for example,lifts, escalators, conveyors, teleferics) |
| 105. | 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers,mechanical shovels, excavators, shovel loaders, tamping machines androad rollers |
| 106. | 8430 | Other moving, grading, levelling, scraping, excavating, tamping,compacting, extracting or boring machinery, for earth, minerals or ores;pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
| 107. | 8443 | Printers which perform two or more of the functions of printing, copyingor facsimile transmission, capable of connecting to an automatic dataprocessing machine or to a network printers; copying machines,facsimile machines; ink cartridges with or without print head assemblyand ink spray nozzle |
| 108. | 8472 | Other office machines (for example, hectograph or stencil duplicatingmachines, addressing machines, automatic banknote dispensers, coinsorting machines, coin counting or wrapping machines [other thanBraille typewriters, electric or non-electric, Perforating or staplingmachines (staplers), pencil sharpening machines] |
| 109. | 8476 | Automatic goods-vending machines (for example, postage stamps,cigarette, food or beverage machines), including money changingMachines |
| 110. | 8478 | Machinery for preparing or making up tobacco, not specified orincluded elsewhere in this chapter |
| 111. | 8479 | Passenger boarding bridges of a kind used in airports [8479 71 00] andother [8479 79 00] |
| 112. | 8483 | Crank shafts for sewing machine; bearing housings, incorporating ballor roller bearings, bearing housings, not incorporating ball or rollerbearing; gears and gearing, other than toothed wheels, chain sprocketsand other transmission elements presented separately; ball or rollerscrews; |
| 113. | 8484 | Gaskets and similar joints of metal sheeting combined with othermaterial or of two or more layers of metal; sets or assortments of gasketsand similar joints, dissimilar in composition, put up in pouches,envelopes or similar packings; mechanical seals |
| 114. | 8504 | Static converters (for example,rectifiers) and inductors [other thanTransformers Industrial Electronics; Electrical Transformer; StaticConvertors (UPS)] |
| 115. | 8506 | Primary cells and primary batteries |
| 116. | 8512 | Electrical lighting or signalling equipment (excluding articles ofheading 8539), windscreen wipers, defrosters and demisters, of a kindused for cycles or motor vehicles |
| 117. | 8513 | Portable electric lamps designed to function by their own source ofenergy (for example, dry batteries, accumulators, magnetos), other thanlighting equipment of heading 8512 |
| 118. | 8517 | ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X25 Pads [8517 69 40] |
| 119. | 8518 | Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets[8518 50 00], Parts [8518 90 00] |
| 120. | 8519 | Sound recording or reproducing apparatus |
| 121. | 8522 | Parts and accessories suitable for use solely or principally with theapparatus of headings 8519 or 8521 |
| 122. | 8525 | Transmission apparatus for radio-broadcasting or television, whether ornot incorporating reception apparatus or sound recording or reproducingapparatus; television cameras. |
| 123. | 8526 | Radar apparatus, radio navigational aid apparatus and radio remotecontrol apparatus |
| 124. | 8527 | Reception apparatus for radio-broadcasting, whether or not combined,in the same housing, with sound recording or reproducing apparatus ora clock |
| 125. | 8529 | Parts suitable for use solely or principally with the apparatus of headings8525 to 8528 |
| 126. | 8530 | Electrical signalling, safety or traffic control equipment for railways,tramways, roads, inland waterways, parking facilities, port installationsor airfields (other than those of heading 8608) |
| 127. | 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens,indicator panels, burglar or fire alarms), other than those of heading8512 or 8530 |
| 128. | 8536 | Electrical apparatus for switching or protecting electrical circuits, or formaking connections to or in electrical circuits (for example, switches,relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and otherconnectors, junction boxes), for a voltage not exceeding 1,000 volts :connectors for optical fibres optical fibres, bundles or cables |
| 129. | 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped withtwo or more apparatus of heading 8535 or 8536, for electric control orthe distribution of electricity, including those incorporating instrumentsor apparatus of chapter 90, and numerical control apparatus, other thanswitching apparatus of heading 8517 |
| 130. | 8539 | Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps[other than Electric filament or discharge lamps and LED lamps] |
| 131. | 8544 | Insulated (including enamelled or anodised) wire, cable and otherinsulated electric conductors, whether or not fitted with connectors[other than Winding Wires; Coaxial cables; Optical Fiber] |
| 132. | 8545 | Brushes [8545 20 00] and goods under 8545 (including arc lamp carbonand battery carbon) |
| 133. | 8547 | Insulating fittings for electrical machines, appliances or equipment,being fittings wholly of insulating material apart from any minorcomponents of metal (for example, threaded sockets) incorporatedduring moulding solely for the purposes of assembly, other thaninsulators of heading 8546; electrical conduit tubing and joints therefor,of base metal lined with insulating material |
| 134. | 9004 | Goggles including goggles for corrective vision. |
| 135. | 9005 | Binoculars, monoculars, other optical telescopes, and mountingstherefor; other astronomical instruments and mountings therefor, but notincluding instruments for radio-astronomy |
| 136. | 9006 | Photographic (other than cinematographic) cameras; photographicflashlight apparatus and flashbulbs other than discharge lamps ofheading 8539 |
| 137. | 9007 | Cinematographic cameras and projectors, whether or not incorporatingsound recording or reproducing apparatus |
| 138. | 9008 | Image projectors, other than cinematographic; photographic (other thancinematographic) enlargers and reducers |
| 139. | 9010 | Apparatus and equipment for photographic (including cinematographic)laboratories, not specified or included elsewhere in this Chapter;negatoscopes; projection screens |
| 140. | 9011 | Compound optical microscopes, including those for photomicrographycinephotomicrography or microprojection |
| 141. | 9012 | Microscopes other than optical microscopes; diffraction apparatus |
| 142. | 9013 | Liquid crystal devices not constituting articles provided for morespecifically in other headings; lasers, other than laser diodes; otheroptical appliances and instruments, not specified or included elsewherein this Chapter |
| 143. | 9014 | Direction finding compasses; other navigational instruments andAppliances |
| 144. | 9015 | Surveying (including photogrammetrical surveying), hydrographic,oceanographic, hydrological, meteorological or geophysicalinstruments and appliances, excluding compasses; rangefinders |
| 145. | 9016 | Electric or electronic balances of a sensitivity of 5 cg or better, with orwithout weights |
| 146. | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gammaradiations, for \ including radiography or radiotherapy apparatus, X-raytubes and other X-ray generators, high tension generators, controlpanels and desks, screens, examinations or treatment tables, chairs andthe like |
| 147. | 9023 | Instruments, apparatus and models, designed for demonstrationalpurposes (for example, in education or exhibitions), unsuitable for otherUses |
| 148. | 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with preciousMetal |
| 149. | 9102 | Wrist-watches, pocket-watches and other watches, including stopwatches, other than those of heading 9101 |
| 150. | 9104 | Instrument panel clocks and clocks of a similar type for vehicles,aircraft, spacecraft or vessels |
| 151. | 9106 | Time of day recording apparatus and apparatus for measuring, recordingor otherwise indicating intervals of time, with clock or watch movementor with synchronous motor (for example, time registers, time-recorders) |
| 152. | 9107 | Time switches with clock or watch movement or with synchronousMotor |
| 153. | 9108 | Watch movements, complete and assembled |
| 154. | 9110 | Complete watch movements, unassembled or partly assembled(movement sets); incomplete watch movements, assembled; roughwatch movements |
| 155. | 9111 | Watch cases and parts thereof |
| 156. | 9112 | Cases for other than clocks, and parts thereof |
| 157. | 9113 | Watch straps, watch bands and watch bracelets, and parts thereof |
| 158. | 9114 | Other watch parts |
| 159. | 9201 | Pianos, including automatic pianos; harpsi-chords and other keyboardstringed instruments |
| 160. | 9202 | Other string musical instruments (for example, guitars, violins, harps) |
| 161. | 9205 | Wind musical instruments (for example, keyboard pipe organs,accordions, clarinets, trumpets, bagpipes), other than fairground organsand mechanical street organs |
| 162. | 9206 00 00 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
| 163. | 9207 | Musical instruments, the sound of which is produced, or must beamplified, electrically (for example, organs, guitars, accordions) |
| 164. | 9208 | Musical boxes, fairground organs, mechanical street organs, mechanicalsinging birds, musical saws and other musical instruments not fallingwithin any other heading of this chapter; decoy calls of all kinds;whistles, call horns and other mouth-blown sound signallinginstruments |
| 165. | 9209 | Parts (for example, mechanisms for musical boxes) and accessories (forexample, cards, discs and rolls for mechanical instruments) of musicalinstruments; metronomes, tuning forks and pitch pipes of all kinds |
| 166. | 9401 | Seats (other than those of heading 9402), whether or not convertible intobeds, and parts thereof |
| 167. | 9403 | Other furniture [other than furniture wholly made of bamboo or cane]and parts thereof |
| 168. | 9404 | Mattress supports; articles of bedding and similar furnishing (forexample, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)fitted with springs or stuffed or internally fitted with any material or ofcellular rubber or plastics, whether or not covered |
| 169. | 9405 | Lamps and lighting fittings including searchlights and spotlights andparts thereof, not elsewhere specified or included; illuminated signs,illuminated name-plates and the like, having a permanently fixed lightsource, and parts thereof not elsewhere specified or included |
| 170. | 9505 | Festive, carnival or other entertainment articles, including conjuringtricks and novelty jokes |
| 171. | 9506 | Articles and equipment for general physical exercise, gymnastics,athletics |
| 172. | 9508 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] |
| 173. | 9602 | Worked vegetable or mineral carving material and articles of thesematerials moulded or carved articles of wax, of stearin, of natural gumsor natural resins or of modelling pastes, and other moulded or carvedarticles, not elsewhere specified or included; worked, unhardenedgelatin (except gelatin of heading 3503) and articles of unhardenedgelatin |
| 174. | 9611 | Date, sealing or numbering stamps, and the like (including devices forprinting or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating suchcomposing sticks |
| 175. | 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks |
| 176. | 9617 | Vacuum flasks and other vacuum vessels, complete with cases; partsthereof other than glass inners |
| 177. | 9618 | Tailors’ dummies and other lay figures; automata and other animateddisplays, used for shop window dressing |
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