EXTRACT OF THE FINANCE ACT, 2021
NO. 13 OF 2021
[28th March, 2021.]
An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022.
BE it enacted by Parliament in the Seventy-second Year of the Republic of India as follows:
CHAPTER I
PRELIMINARY
1. Short title and commencement.
(1) This Act may be called the Finance Act, 2021.
(2) Save as otherwise provided in this Act,-
(a) sections 2 to 88 shall come into force on the 1st day of April, 2021;
(b) sections 108 to 123 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
CHAPTER IV
Indirect Taxes Customs
89. Amendment of Section 2
In the Customs Act, 1962 (hereinafter referred to as the Customs Act (52 of 1962.)), in section 2, after clause (7A), the following clause shall be inserted, namely:-
'(7B) "common portal" means the Common Customs Electronic Portal referred to in section 154C;'.
90. Amendment of Section 5
In section 5 of the Customs Act, in sub-section (3), for the words and figures "Chapter XV and section 108", the words, figures, brackets and letter "Chapter XV, section 108 and subsection (1D) of section 110" shall be substituted.
91. Amendment of Section 25
In section 25 of the Customs Act, after sub-section (4), the following sub-section shall be inserted, namely:-
"(4A) Where any exemption is granted subject to any condition under sub-section (1), such exemption shall, unless otherwise specified or varied or rescinded, be valid upto 31st day of March falling immediately after two years from the date of such grant or variation:
Provided that in respect of any such exemption in force as on the date on which the Finance Bill, 2021 receives the assent of the President, the said period of two years shall be reckoned from the 1st day February, 2021.".
92. Insertion of Section 28BA
After section 28BA of the Customs Act, the following section shall be inserted, namely:-
"28BB. Time Limit for completion of certain actions.
(1) Any inquiry or investigation under this Act, culminating in the issuance of a notice under sub-section (1) or sub-section (4) of section 28 shall be completed by issuing such notice, within a period of two years from the date of initiation of audit, search, seizure or summons, as the case may be:
Provided that the Principal Commissioner of Customs or the Commissioner of Customs may, on sufficient cause being shown and for reasons to be recorded in writing, extend the said period to a further period of one year.
(2) For computing the period under sub-section (1), the period during which stay was granted by an order of a court or tribunal, or the period for seeking information from an overseas authority through a legal process, shall be excluded.
Explanation.- For the removal of doubts, it is hereby declared that nothing contained in this section shall apply to any such proceeding initiated before the date on which the Finance Bill, 2021 receives the assent of the President.".
93. Amendment of section 46.
In section 46 of the Customs Act, in sub-section (3),-
(i) in the opening portion, for the words and brackets "before the end of the next day following the day (excluding holidays)", the words and brackets "before the end of the day (including holidays) preceding the day" shall be substituted;
(ii) for the words "Provided that", the following shall be substituted, namely:-
"Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:
Provided further that";
(iii) for the words "Provided further that", the words "Provided also that" shall be substituted.
94. Amendment of section 110.
In section 110 of the Customs Act, after sub-section (1C), the following sub-section shall be inserted, namely:-
"(1D) Where the goods seized under sub-section (1) is gold in any form as notified under sub-section (1A), then, the proper officer shall, instead of making an application under sub-section (1B) to the Magistrate, make such application to the Commissioner (Appeals) having jurisdiction, who shall, as soon as may be, allow the application and thereafter, the proper officer shall dispose of such goods in such manner as the Central Government may determine.".
95. Amendment of section 113.
In section 113 of the Customs Act, after clause (j), the following clause shall be inserted, namely:-
"(ja) any goods entered for exportation under claim of remission or refund of any duty or tax or levy to make a wrongful claim in contravention of the provisions of this Act or any other law for the time being in force;".
96. Insertion of new section 114AC.
After section 114AB of the Customs Act, the following section shall be inserted, namely:-
'114AC. Penalty for fraudulent utilisation of input tax credit for claiming refund.
Where any person has obtained any invoice by fraud, collusion, willful misstatement or suppression of facts to utilise input tax credit on the basis of such invoice for discharging any duty or tax on goods that are entered for exportation under claim of refund of such duty or tax, such person shall be liable for penalty not exceeding five times the refund claimed.
Explanation.- For the purposes of this section, the expression "input tax credit" shall have the same meaning as assigned to it in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017).'.
97. Amendment of section 139
In section 139 of the Customs Act, in the Explanation, for the words, brackets, figures and letter "a Magistrate under subsection (1C) of section 110", the words, brackets, figures and letters "a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110" shall be inserted.
98. Amendment of section 149
In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:-
"Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:
Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.".
99. Amendment of section 153
In section 153 of the Customs Act, in sub-section (1), after clause (c), the following clause shall be inserted, namely:-
"(ca) by making it available on the common portal;".
100. Insertion of new section 154C.
After section 154B of the Customs Act, the following section shall be inserted, namely:-
"154C. Common Customs Electronic Portal
The Board may notify a common portal, to be called the Common Customs Electronic Portal, for facilitating registration, filing of bills of entry, shipping bills, other documents and forms prescribed under this Act or under any other law for the time being in force or the rules or regulations made thereunder, payment of duty and for such other purposes, as the Board may, by notification, specify.".
Customs tariff
101. Amendment of section 8B.
In the Customs Tariff Act, 1975 (51 of 1975.) (hereinafter referred to as the Customs Tariff Act), in section 8B, in sub-section (6),-
(i) in clause (i), for the word "unit;", the words "unit; or" shall be substituted;
(ii) for the Explanation, the following Explanation shall be substituted, namely:-
'Explanation.- For the purposes of this sub-section,-
(a) the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to subsection (1) of section 3 of the Central Excise Act, 1944(1 of 1944.);
(b) the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005. (28 of 2005)'.
102. Amendment of section 9.
In section 9 of the Customs Tariff Act,-
(i) in sub-section (1A), after the words "such other article also", the words "from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify" shall be inserted;
(ii) after sub-section (1A), the following sub-section shall be inserted, namely:-
'(1B) Where the Central Government, on such inquiry as it considers necessary, is of the opinion that absorption of countervailing duty imposed under sub-section (1) has taken place whereby the countervailing duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify.
Explanation.- For the purposes of this sub-section, "absorption of countervailing duty" is said to have taken place,-
(a) if there is a decrease in the export price of an article without any commensurate change in the resale price in India of such article imported from the exporting country or territory; or
(b) under such other circumstances as may be provided by rules.';
(iii) after sub-section (2), the following sub-section shall be inserted, namely: -
'(2A) Notwithstanding anything contained in sub-sections (1) and (2), a notification issued under sub-section (1) or any countervailing duty imposed under sub-section (2) shall not apply to article imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,-
(i) it is specifically made applicable in such notification or to such undertaking or unit; or
(ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, countervailing duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India.
Explanation.- For the purposes of this sub-section,-
(a) the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944(1 of 1944.);
(b) the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005. (28 of 2005.)';
(iv) in sub-section (6),-
(a) in the first proviso, for the words "of five years", the words "upto five years" shall be substituted;
(b) after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.".
103. Amendment of section 9A.
In section 9A of the Customs Tariff Act,-
(i) in sub-section (1A), after the words "as the case may be", the words ", from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify" shall be inserted;
'(1B) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that absorption of anti-dumping duty imposed under sub-section (1) has taken place whereby the anti-dumping duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify.
Explanation.- For the purposes of this sub-section, "absorption of anti-dumping duty" is said to have taken place,-
(a) if there is a decrease in the export price of an article without any commensurate change in the cost of production of such article or export price of such article to countries other than India or resale price in India of such article imported from the exporting country or territory; or
(iii) for sub-section (2A), the following sub-section shall be substituted, namely:-
'(2A) Notwithstanding anything contained in sub-section (1) and sub-section (2), a notification issued under subsection (1) or any anti-dumping duty imposed under subsection (2) shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,-
(ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, antidumping duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India.
Explanation.- For the purposes of this section,-
(a) the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944);
(b) the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005.(28 of 2005)';
(iv) in sub-section (5),-
104. Amendment of First Schedule
In the Customs Tariff Act, the First Schedule shall-
(i) be amended in the manner specified in the Second Schedule;
(ii) with effect from the 1st April, 2021, be also amended in the manner specified in the Third Schedule; and
(iii) with effect from the 1st January, 2022, be also amended in the manner specified in the Fourth Schedule.
THE SECOND SCHEDULE
[See section 95 (i)]
In the First Schedule to the Customs Tariff Act, -
(1) in Chapter 28, for the entry in column (4) occurring against tariff item 2803 00 10, the entry "7.5%" shall be substituted;
(2) in Chapter 39, for the entry in column (4) occurring against all tariff items of heading 3925, the entry "15%" shall be substituted;
(3) in Chapter 70, for the entry in column (4) occurring against all the tariff items of heading 7007, the entry "15%" shall be substituted;
(4) in Chapter 71, for the entry in column (4) occurring against tariff item 7104 90 90, the entry "15%" shall be substituted;
(5) in Chapter 84,-
(i) for the entry in column (4) occurring against tariff item 8414 30 00, the entry "15%" shall be substituted;
(ii) for the entry in column (4) occurring against all the tariff items of sub-heading 8414 40, the entry "15%" shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff items of sub-heading 8414 80, the entry "15%" shall be substituted;
(6) in Chapter 85,-
(i) for the entry in column (4) occurring against all the tariff items of sub-heading 8501 10, the entry "15%" shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 8501 20 00, the entry "15%" shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff items of sub-headings 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52 and 8501 53, the entry "15%" shall be substituted;
(iv) for the entry in column (4) occurring against tariff item 8504 90 90, the entry "15%" shall be substituted;
(v) for the entry in column (4) occurring against tariff items 8512 90 00, 8536 41 00 and 8536 49 00, the entry "15%" shall be substituted;
(vi) for the entry in column (4) occurring against all the tariff items of heading 8537, the entry "15%" shall be substituted;
(vii) for the entry in column (4) occurring against tariff item 8544 30 00, the entry "15%" shall be substituted;
(7) in Chapter 90,-
(i) for the entry in column (4) occurring against tariff item 9031 80 00, the entry "15%" shall be substituted;
(ii) for the entry in column (4) occurring against all the tariff items of sub heading 9032 89, the entry "15%" shall be substituted;
(8) in Chapter 91, for the entry in column (4) occurring against tariff item 9104 00 00, the entry "15%" shall be substituted.
THE THIRD SCHEDULE
[See section 95 (ii)]
In the First Schedule to the Customs Tariff Act, in Chapter 27, for heading 2709, tariff items 2709 10 00 and 2709 20 00 and the entries relating thereto, the following shall be substituted with effect from the 1st day of April, 2021, namely:-
THE FOURTH SCHEDULE
[See section 95 (iii)]
(1) in Chapter 2, in the Note,-
(i) after clause (a), the following clause shall be inserted, namely :-
"(b) edible, non-living insects (heading 0410);";
(ii) the existing clauses (b) and (c) shall respectively be re-lettered as clauses (c) and (d);
(2) in Chapter 3, -
(i) after Note 2, the following Note shall be inserted, namely :-
"3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).";
(ii) in heading 0302, for the entry in column (2),-
(a) occurring after tariff item 0302 29 00 and the entries relating thereto, the following entry shall be substituted, namely :-
" - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of sub-headings 0302 91 to 0302 99:";
(b) occurring against tariff item 0302 33 00, the following entry shall be substituted, namely :-
"- - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)";
(c) occurring against tariff item 0302 55 00, the following entry shall be substituted, namely :-
"- - Alaska Pollock (Theragra chalcogramma)";
(iii) in heading 0303, for the entry in column (2),
(a) occurring after tariff item 0303 39 00 and the entries relating thereto, the following entry shall be substituted, namely :-
" - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99:";
(b) occurring against tariff item 0303 43 00, the following entry shall be substituted, namely :-
(c) occurring against tariff item 0303 67 00, the following entry shall be substituted, namely :-
(iv) in heading 0304, for the entry in column (2),-
(a) occurring against tariff item 0304 75 00, the following entry shall be substituted, namely :-
(b) occurring against tariff item 0304 87 00, the following entry shall be substituted, namely :-
"- - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)";
(c) occurring against tariff item 0304 94 00, the following entry shall be substituted, namely :-
(d) occurring against tariff item 0304 95 00, the following entry shall be substituted, namely :-
"- - Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma)";
(v) in heading 0305,-
(a) for the entry in column (2) occurring against the heading 0305, the following entry shall be substituted, namely :-
"FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS";
(b) tariff item 0305 10 00 and the entries relating thereto shall be omitted;
(vi) in heading 0306, for the entry in column (2),-
(a) occurring against the heading 0306, the following entry shall be substituted, namely :-
"CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE";
(b) occurring against tariff item 0306 19 00, the following entry shall be substituted, namely :-
"- - Other";
(c) occurring against tariff item 0306 39 00, the following entry shall be substituted, namely :-
(d) occurring against tariff item 0306 99 00, the following entry shall be substituted, namely :-
(vii) in heading 0307, for the entry in column (2),-
(a) occurring against the heading 0307, the following entry shall be substituted, namely :-
"MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS";
(b) occurring after tariff item 0307 19 00 and the entries relating thereto, the following entry shall be substituted, namely :-
"- Scallops and other molluscs of the family Pectinidae :";
(c) occurring after tariff item 0307 88 00 and the entries relating thereto, the following entry shall be substituted, namely :-
"- Other";
(viii) in the heading 0308, for the entry in column (2) occurring against the heading 0308, the following entry shall be substituted, namely :-
"AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS";
(ix) after tariff item 0308 90 00 and the entries relating thereto, the following shall be inserted, namely :-
(3) in Chapter 4, -
(i) after Note 1, the following Note shall be inserted, namely :-
"2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.";
(ii) the existing Notes 2 and 3 shall respectively be re-numbered as Notes 3 and 4;
(iii) for existing Note 4, the following Notes shall be substituted, namely:-
"5. This Chapter does not cover:-
(a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
6. For the purposes of heading 0410, the term "insects" means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).";
(iv) in heading 0403,-
(a) for the entry in column (2) occurring against the heading 0403, the following entry shall be substituted, namely :-
"YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA ";
(b) for tariff item 0403 10 00 and the entries relating thereto, the following shall be substituted, namely :-
(v) for heading 0410, sub-heading 0410 00, tariff items 0410 00 10 to 0410 00 90 and the entries relating thereto, the following shall be substituted, namely:-
(4) in Chapter 7,-
(i) after Note 4, the following Note shall be inserted, namely :-
"5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.";
(ii) in heading 0704, for the entry in column (2) occurring against tariff item 0704 10 00, the following entry shall be substituted, namely :-
"- Cauliflowers and broccoli";
(iii) in heading 0709, after tariff item 0709 51 00 and the entries relating thereto, the following shall be inserted, namely:-
(iv) in heading 0711, for the entry in column (2) occurring against the heading 0711, the following entry shall be substituted, namely:-
"VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION";
(v) in heading 0712, after tariff item 0712 33 00 and the entries relating thereto, the following shall be inserted, namely:-
(5) in Chapter 8,-
(i) after Note 3, the following Note shall be inserted, namely :-
"4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.";
(ii) in heading 0802, for tariff item 0802 90 00 and the entries relating thereto, the following shall be substituted, namely:-
(iii) in heading 0805, for the entry in column (2) occurring against tariff item 0805 40 00, the following entry shall be substituted, namely:-
"- Grapefruit and pomelos";
(iv) in heading 0812, for the entry in column (2) occurring against the heading 0812, the following entry shall be substituted, namely:-
"FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION";
(6) in Chapter 10, in Note 1, for clause (B), the following clause shall be substituted, namely
"(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.";
(7) in Chapter 12, in heading 1211, after tariff item 1211 50 00 and the entries relating thereto, the following shall be inserted, namely :-
(8) in Section III, for the Section heading, the following Section heading shall be substituted, namely:-
"ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES";
(9) in Chapter 15, -
(i) for the Chapter heading, the following Chapter heading shall be substituted, namely:-
"Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes ";
(ii) for Sub-heading Note, the following Sub-heading Notes shall be substituted, namely:-
"Sub-heading Notes:-
1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2. For the purposes of sub-headings 1514 11 and 1514 19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.";
(iii) in heading 1509, for the tariff item 1509 10 00 and the entries relating thereto, the following shall be substituted, namely:-
(iv) for heading 1510, sub-heading 1510 00, tariff items 1510 00 10 to 1510 00 99 and the entries relating thereto, the following shall be substituted, namely:-
(v) in heading 1515, -
(a) in the entry in column (2) occurring against the heading 1515, for the words "VEGETABLE FATS" the words "VEGETABLE OR MICROBIAL FATS" shall be substituted;
(b) after tariff item 1515 50 99 and the entries relating thereto, the following shall be inserted, namely:
(vi) in heading 1516,-
(a) in the entry in column (2) occurring against the heading 1516, for the words " OR VEGETABLE FATS" the words ", VEGETABLE OR MICROBIAL FATS" shall be substituted;
(b) after tariff item 1516 20 99 and the entries relating thereto, the following shall be inserted, namely:-
(vii) in heading 1517, for the entry in column (2) occurring against the heading 1517, the following entry shall be substituted, namely:-
"MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF HEADING 1516";
(viii) in heading 1518,-
(a) for the entry in column (2) occurring against the heading 1518, the following entry shall be substituted, namely:-
"ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED";
(b) sub-heading 1518 00 and the entries relating thereto shall be omitted;
(10) in Section IV, for the Section heading, the following Section heading shall be substituted, namely:-
"PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY";
(11) in Chapter 16,-
"Preparations of meat, offish, crustaceans, molluscs or other aquatic invertebrates, or of insects ";
(ii) for Note 1, the following Note shall be substituted, namely:
"1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.";
(iii) in Note 2, for the words "blood, fish", the words "blood, insects, fish" shall be substituted;
(iv) in Sub-heading Note 1,-
(a) for the words "preparations of meat, meat offal or blood", the words "preparations of meat, meat offal, blood or insects" shall be substituted;
(b) for the words "visible pieces of meat or meat offal", the words "visible pieces of meat or meat offal or insects" shall be substituted;
(v) for the entry in column (2) occurring against tariff item 1601 00 00, the following entry shall be substituted, namely:-
"sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products";
(vi) in heading 1602, for the entry in column (2) occurring against the heading 1602, the following entry shall be substituted, namely:-
"OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS";
(vii) in heading 1604, for the entry in column (2) occurring against sub-heading 1604 14, the following entry shall be substituted, namely:-
"- - Tunas, skipjack tuna and bonito (Sarda spp.):";
(12) in Chapter 18, for Note 1, the following Note shall be substituted, namely:-
"1. This Chapter does not cover: -
(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.";
(13) in Chapter 19, in Note 1, in clause (a), for the words "blood, fish", the words "blood, insects, fish" shall be substituted;
(14) in Chapter 20,-
(i) in Note 1,-
(A) for clause (b), the following clauses shall be substituted, namely:-
"(b) vegetable fats and oils (Chapter 15);
(c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);";
(B) the existing clauses (c) and (d) shall respectively be re-lettered as clauses (d) and (e);
(ii) in heading 2008, for the entry in column (2) occurring against tariff item 2008 93 00, the following entry shall be substituted, namely:-
"- - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea)";
(iii) in heading 2009, for the entry in column (2),-
(a) occurring against the heading 2009, the following entry shall be substituted, namely:-
"FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER";
(b) occurring after tariff item 2009 19 00 and the entries relating thereto, the following entry shall be substituted, namely:-
"- Grapefruit juice; pomelo juice :";
(c) occurring after tariff item 2009 79 00 and the entries relating thereto, the following entry shall be substituted, namely:-
"- Juice of any other single fruit, nut or vegetable :";
(d) occurring against tariff item 2009 81 00, the following entry shall be substituted, namely:-
"- - Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice";
(15) in Chapter 21, in Note 1,-
(A) after clause (e), the following clause shall be inserted, namely:
"(f) products of heading 2404;";
(B) the existing clauses (f) and (g) shall respectively be re-lettered as clauses (g) and (h);
(16) in Chapter 22, in heading 2202, in the entry in column (2) occurring against the heading 2202, for the words "INCLUDING FRUIT OR", the words "INCLUDING FRUIT, NUT OR" shall be substituted;
(17) in Chapter 23, in heading 2306, in the entry in column (2) occurring against the heading 2306, for the words "VEGETABLE FATS", the words "VEGETABLE OR MICROBIAL FATS" shall be substituted;
(18) in Chapter 24,-
"Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intendedfor the intake of nicotine into the human body ";
(ii) for the Note, the following Notes shall be substituted, namely:-
"Notes:
1. This Chapter does not cover medicinal cigarettes (Chapter 30);
2. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.";
(iii) after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:-
(19) in Chapter 25,-
(i) in Note 2, after clause (d), the following clause shall be inserted, namely :-
"(e) dolomite ramming mix (heading 3816);";
(ii) the existing clauses (e), (f), (g), (h) and (ij) shall respectively be re-lettered as clauses (f), (g), (h), (ij) and (k);
(iii) in heading 2518, -
(a) in the entry in column (2) occurring against the heading 2518, the words "DOLOMITE RAMMING MIX" shall be omitted;
(b) tariff item 2518 30 00 and the entries relating thereto shall be omitted;
(20) in Chapter 27, in Sub-heading Note 5, for the words "animal or vegetable fats", the words "animal, vegetable or microbial fats" shall be substituted;
(21) in Section VI, after Note 3, the following Note shall be inserted, namely:-
"4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.";
(22) in Chapter 28,-
(i) in heading 2844, for the tariff item 2844 40 00 and the entries relating thereto, the following shall be substituted, namely:-
(ii) in heading 2845, after tariff item 2845 10 00 and the entries relating thereto, the following shall be inserted, namely:-
(23) in Chapter 29, -
(i) in Note 1, in clause (g), after the words "odoriferous substance", the words "or an emetic" shall be inserted;
(ii) in Note 4, for the portion beginning with the words "For the purposes" and ending with the words and figures "heading 2905 to 2920", the following shall be substituted, namely :-
'For the purposes of headings 2911, 2912, 2914, 2918 and 2922, "oxygen function", the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 2905 to 2920.';
(iii) in heading 2903, for tariff items 2903 29 00 to 2903 31 00, sub-heading 2903 39, tariff items 2903 39 11 to 2903 76 30, the following shall be substituted, namely :-
(iv) in heading 2909, in the entry in column (2) occurring against the heading 2909, for the words "ETHER PEROXIDES", the words "ETHER PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES" shall be substituted;
(v) in heading 2930,-
(a) after the entry in column (2) occurring against the heading 2930, the following shall be inserted, namely :-
(b) tariff item 2930 90 92 and the entries relating thereto shall be omitted;
(c) tariff item 2930 90 94 and the entries relating thereto shall be omitted;
(vi) for heading 2931, sub-heading 2931 10, tariff items 2931 10 10 to 2931 39 00, sub-heading 2931 90, tariff items 2931 90 10 and 2931 90 90 and the entries relating thereto, the following shall be substituted, namely:-
(vii) in heading 2932, after tariff item 2932 95 00 and the entries relating thereto, the following shall be inserted, namely :-
(viii) in heading 2933,-
(a) for tariff item 2933 33 00 and the entries relating thereto, the following shall be inserted, namely :-
(b) tariff items 2933 39 20 and 2933 39 30 and the entries relating thereto shall be omitted;
(ix) in heading 2934, after tariff item 2934 91 00 and the entries relating thereto, the following shall be inserted, namely :-
(x) in heading 2936, for the entry in column (2) occurring against tariff item 2936 24 00, the following entry shall be substituted, namely :-
"- - D- or DL-Pantothenic acid (Vitamin B5) and its derivatives";
(xi) in heading 2939,-
(a) for sub-headings and tariff items from 2939 30 00 to 2939 49 00 and the entries relating thereto, the following shall be substituted, namely :-
(b) for tariff items 2939 69 00 and 2939 71 00, sub-heading 2939 79, tariff items 2939 79 10 and 2939 79 90 and the entries relating thereto, the following shall be substituted, namely :-
(24) in Chapter 30, -
(i) in Note 1,
(A) for the clause (b), the following clause shall be substituted, namely :-
"(b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404);";
(B) in clause (g), the word "or" shall be omitted;
(C) in clause (h), for the brackets, word and figures "(heading 3502).", the brackets, words and figures"(heading 3502); or" shall be substituted;
(D) after clause (h), the following clause shall be inserted, namely :-
"(ij) diagnostic reagents of heading 3822.";
(ii) in Note 4, for clause (e), the following clause shall be substituted, namely :-
"(e) placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;";
(iii) in heading 3002,-
(a) in the entry in column (2) occurring against the heading 3002, for the words "SIMILAR PRODUCTS", the words "OTHER SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED" shall be substituted;
(b) tariff item 3002 11 00 and the entries relating thereto shall be omitted;
(c) for sub-heading 3002 13, tariff item 3002 13 10, sub-heading 3002 14, tariff items 3002 14 10 to 3002 19 00, sub-heading 3002 20, tariff items 3002 20 11 to 3002 30 00, sub-heading 3002 90, tariff items 3002 90 10 to 3002 90 90 and the entries relating thereto, the following shall be substituted, namely :-
(iv) in heading 3006,-
(a) tariff item 3006 20 00 and the entries relating thereto shall be omitted;
(b) after tariff item 3006 92 00 and the entries relating thereto, the following shall be inserted, namely:-
(25) in Chapter 32, in heading 3204, after tariff item 3204 17 90 and the entries relating thereto, the following shall be inserted, namely:-
(26) in Chapter 34,-
(i) in Note 1, for clause (a), the following clause shall be substituted, namely:-
"(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);";
(ii) in heading 3402, for the entry in column (2) occurring after heading 3402 and the entry relating thereto, sub-heading 3402 11, tariff items 3402 11 10 to 3402 19 00, subheading 3402 20, tariff items 3402 20 10 to 3402 20 90 and the entries relating thereto, the following shall be substituted, namely :-
(27) in Chapter 36, for heading 3603, sub-heading 3603 00, tariff items 3603 00 11 to 3603 00 59 and the entries relating thereto, the following shall be substituted, namely :-
(28) in Chapter 37, in Note 2, for the words "photosensitive surfaces", the words "photosensitive, including thermosensitive, surfaces" shall be substituted;
(29) in Chapter 38, -
(i) in Note 1, -
(A) after clause (b), the following clause shall be inserted, namely :-
"(c) products of heading 2404;";
(B) the existing clauses (c), (d) and (e) shall respectively be re-lettered as clauses (d), (e), and (f);
(ii) in Note 4, for clause (a), the following clause shall be substituted, namely :-
"(a) individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature;";
(iii) in Note 7, for the words "vegetable fats", the words "vegetable or microbial fats" shall be substituted;
(iv) for Sub-heading Note 1, the following Sub-heading Note shall be substituted, namely:-
"1. Sub-headings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances : alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).";
(v) for Sub-heading Note 3, the following Sub-heading Note shall be substituted, namely:-
"3. Sub-headings 3824 81 to 3824 89 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.
Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula : CxH(2x-y+2)Cly, where x=10 - 13 and y= 1 - 13.";
(vi) for the entry in column (2) occurring against tariff item 3816 00 00, the following entry shall be substituted, namely :-
"refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801";
(vii) for heading 3822, sub-heading 3822 00, tariff items 3822 00 11 to 3822 00 90 and the entries relating thereto, the following shall be substituted, namely :-
(viii) in heading 3824, -
(a) for tariff items 3824 60 90 to 3824 79 00 and the entries relating thereto, the following shall be substituted, namely :-
(b) in the entry in column (2) occurring against tariff item 3824 88 00, for the words "hexa, hepta -", the words "hexa-, hepta-" shall be substituted;
(c) after tariff item 3824 88 00 and the entries relating thereto, the following shall be inserted, namely :-
(d) after tariff item 3824 91 00 and the entries relating thereto, the following shall be inserted, namely :-
(ix) after tariff item 3826 00 00 and the entries relating thereto, the following shall be inserted, namely :-
(30) in Section VII, for Note 2, the following Note shall be substituted, namely :-
"2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.";
(31) in Chapter 39, -
(i) in Note 2, in clause (x), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(ii) in heading 3907, for sub-heading 3907 20, tariff items 3907 20 10 and 3907 20 90 and the entries relating thereto, the following shall be substituted, namely:-
(iii) in heading 3911, after tariff item 3911 10 90 and the entries relating thereto, the following shall be inserted, namely:-
(32) in Chapter 40, in heading 4015, for tariff items 4015 11 00 and the entries relating thereto, the following shall be substituted, namely:-
(33) in Chapter 42, in Note 2, in clause (k), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(34) in Chapter 44, -
(i) in Note 1, in clause (o), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(ii) after Sub-heading Note 1, the following Sub-heading Notes shall be inserted, namely:-
'2. For the purposes of sub-heading 4401 32, the expression "wood briquettes" means by products such as cutter shavings, saw dust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.";
3. For the purposes of sub-heading 4407 13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of sub-heading 4407 14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.';
(iii) in heading 4401,-
(a) in the entry in column (2) occurring after the tariff item 4401 22 00, for the words "agglomerated, in logs", the words "agglomerated in logs" shall be substituted;
(b) after tariff item 4401 31 00 and the entries relating thereto, the following shall be inserted, namely:-
(c) for the tariff item 4401 40 00 and the entries relating thereto, the following shall be substituted, namely: -
(iv) in heading 4402, for sub-heading 4402 90, tariff items 4402 90 10 and 4402 90 90 and the entries relating thereto, the following shall be substituted, namely:-
(v) in heading 4403, -
(a) for the entry in column (2) occurring against sub-heading 4403 21, the following shall be substituted, namely: -
"- - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more: ";
(b) for the entry in column (2) occurring against sub-heading 4403 23, the following shall be substituted, namely:-
"- - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more: ";
(c) for the entry in column (2) occurring against sub-heading 4403 25, the following shall be substituted, namely:-
" - - Other, of which the smallest cross-sectional dimension is 15 cm or more: ";
(d) for sub-heading 4403 49, tariff items 4403 49 10 and 4403 49 90 and the entries relating thereto, the following shall be substituted, namely: -
(e) for the entry in column (2) occurring against tariff item 4403 93 00, the following entry shall be substituted, namely: -
" - - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more";
(f) for the entry in column (2) occurring against tariff item 4403 95 00, the following entry shall be substituted, namely: -
"- - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more";
(vi) in heading 4407,-
(a) after the tariff item 4407 12 00 and the entries relating thereto, the following shall be inserted, namely:-
(b) after the tariff item 4407 22 00 and the entries relating thereto, the following shall be inserted, namely:-
(c) for sub-heading 4407 29, tariff items 4407 29 10 and 4407 29 90 and the entries relating thereto, the following shall be substituted, namely:-
(vii) in heading 4412, for the tariff items 4412 39 90 and 4412 94 00, sub-headings 4412 99, tariff items 4412 99 10 to 4412 99 90 and the entries relating thereto, the following shall be substituted, namely:-
(viii) for tariff item 4414 00 00 and the entries relating thereto, the following shall be substituted, namely:-
(ix) in heading 4418,-
(a) for tariff item 4418 10 00, sub-heading 4418 20 and tariff items 4418 20 10 to 4418 20 90 and the entries relating thereto, the following shall be substituted, namely:-
(b) tariff item 4418 60 00 and the entries relating thereto shall be omitted";
(c) after tariff item 4418 79 00 and the entries relating thereto, the following shall be inserted, namely: -
(d) after tariff item 4418 91 00 and the entries relating thereto, the following shall be inserted, namely:-
(x) after tariff item 4419 19 00 and the entries relating thereto, the following shall be inserted, namely:-
(xi) for tariff item 4420 10 00 and the entries relating thereto, the following shall be substituted, namely:-
(xii) after tariff item 4421 10 00 and the entries relating thereto, the following shall be inserted, namely:-
(35) in Chapter 46, in Note 2, in clause (e), for the words "lamps and lighting fittings" , the words "luminaires and lighting fittings" shall be substituted;
(36) in Chapter 48, -
(i) in Note 2, for clause (q), the following clause shall be substituted, namely:-
"(q) articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).";
(ii) in Note 4, for the word "apply", the word "applies" shall be substituted;
(iii) in Note 5,-
(a) for the words, figures and letters "For paper or paperboard weighing not more than 150 g/m2:", the following shall be substituted, namely:-
"(A) For paper or paperboard weighing not more than 150 g/m2 :";
(b) for the words, figures and letters "For papers or paperboard weighing more than 150 g/m2:", the following shall be substituted, namely:-
"(B) For paper or paperboard weighing more than 150 g/m2 :";
(c) for the brackets and words "(including tea-bag paper) or felt paper of paperboard, occurring at the end, the brackets and words "(including teabag paper) or felt paper or paperboard" shall be substituted;
(iv) in Note 12, for the word " incidental", the word "subsidiary" shall be substituted;
(37) in Chapter 49, in heading 4905, for tariff items 4905 10 00 and 4905 91 00, sub-heading 4905 99, tariff items 4905 99 10 and 4905 99 90 and the entries relating thereto, the following shall be substituted, namely:-
(38) in Section XI,-
(A) in clause (s), for the words "lamps and lighting fittings" , the words "luminaires and lighting fittings" shall be substituted;
(B) in clause (u), the words "for babies" shall be omitted:
(ii) after Note 14, the following Note shall be inserted, namely: -
"15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.";
(39) in Chapter 55, in heading 5501, for tariff item 5501 10 00 and the entries relating thereto, the following shall be substituted, namely:-
(40) in Chapter 56, in Note 1, in clause (f), the words "for babies" shall be omitted;
(41) in Chapter 57, for heading 5703, sub-heading 5703 10, tariff items 5703 10 10 to 5703 10 90, sub-heading 5703 20, tariff items 5703 20 10 to 5703 20 90, sub-heading 5703 30, tariff items 5703 30 10 to 5703 30 90, sub-heading 5703 90, tariff items 5703 90 10 to 5703 90 90 and the entries relating thereto, the following shall be substituted, namely:-
(42) in Chapter 58, for heading 5802, tariff item 5802 11 00, sub-heading 5802 19, tariff items 5802 19 10 to 5802 19 90 and the entries relating thereto, the following shall be substituted, namely: -
(43) in Chapter 59, -
(i) after Note 2, the following Note shall be inserted, namely: -
"3. For the purposes of heading 5903, "textile fabrics laminated with plastics" means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the crosssection.";
(ii) the existing Notes 3, 4, 5, 6 and 7 shall respectively be re-numbered as Notes 4, 5, 6, 7 and 8 and in Note 8 as so re-numbered, in clause (a), for sub-clause (iii), the following sub-clause shall be substituted, namely:-
"(iii) filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;";
(iii) in heading 5911 ,-
(a) in the entry in column (2) occurring against heading 5911, for the word and figure "Note 7", the word and figure "Note 8" shall be substituted;
(b) for the entry in column (2) occurring against tariff item 5911 40 00, the following shall be substituted, namely:-
"- Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair";
(44) in Chapter 61,-
(i) for Note 4, the following Note shall be substituted, namely:-
'4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments.
"Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar.';
(ii) in heading 6116, for the entry in column (2) occurring against tariff item 6116 10 00, the following entry shall be substituted, namely:-
"6116 10 00 - Impregnated, coated, covered or laminated with plastics or rubber";
(45) in Chapter 62,-
(i) after Note 3, the following Note shall be inserted, namely:-
4. Headings 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 6205 does not cover sleeveless garments.
(ii) the existing Notes 4, 5, 6, 7, 8 and 9 shall respectively be re-numbered as Notes 5, 6, 7, 8, 9 and 10;
(iii) for heading 6201, tariff item 6201 11 00, sub-heading 6201 12, tariff items 6201 12 10 and 6201 12 90, sub-heading 6201 13, tariff items 6201 13 10 and 6201 13 90, sub-heading 6201 19, tariff item 6201 19 10 to 6201 93 00, sub-heading 6201 99, tariff items 6201 99 10 and 6201 99 90 and the entries relating thereto, the following shall be substituted, namely:-
(iv) for heading 6202, sub-heading 6202 11, tariff items 6202 11 10 to 6202 13 00, subheading 6202 19, tariff items 6202 19 10 to 6201 19 90, sub-heading 6202 91, tariff item 6202 91 10 and 6202 91 90, sub-heading 6202 92, tariff items 6202 92 10 and 6202 92 90, sub-heading 6202 93, tariff items 620293 10 and 6202 93 90, sub-heading 6202 99, tariff items 6202 99 11 to 6202 99 90 and the entries relating thereto, the following shall be substituted, namely:-
(v) in heading 6210, for the entry in column (2),-
(a) occurring against sub-heading 6210 20, the following entry shall be substituted, namely :-
"- Other garments, of the type described in heading 6201";
(b) occurring against sub-heading 6210 30, the following entry shall be substituted, namely:-
"- Other garments, of the type described in heading 6202";
(46) in Chapter 63, in heading 6306, for the entry in column (2),-
(a) occurring against heading 6306, the following shall be substituted, namely:-
"TARPAULINS, AWNINGS AND SUNBLINDS; TENTS (INCLUDING TEMPORARY CANOPIES AND SIMILAR ARTICLES); SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS";
(b) occurring after tariff item 6306 19 90, the following entry shall be substituted, namely:-
" - Tents (including temporary canopies and similar articles) :";
(47) in Chapter 68,-
(i) in Note 1, in clause (k), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(ii) in heading 6802 10 00, for words "largest surface area", the words "largest face" shall be substituted;
(iii) in heading 6812, sub-heading 6812 92, tariff items 6812 92 11 to 6812 93 00 and the entries relating thereto shall be omitted;
(iv) in heading 6815, -
(a) for sub-heading 6815 10, tariff items 6815 10 10 to 6815 10 90 and the entries relating thereto, the following shall be substituted, namely:-
(b) for the entry in column (2) occurring against tariff item 6815 91 00, the following entry shall be substituted, namely:-
"- - Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite";
(48) in Chapter 69,-
(i) for Note 1, the following Note shall be substituted, namely: -
"1. This Chapter applies only to ceramic products which have been fired after shaping:-
(a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903;
(b) articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and
(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.";
(ii) in Note 2, in clause (ij), for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(iii) in heading 6903,-
(a) in the entry in column (2) occurring against heading 6903, for the words "SHEATHS AND RODS", the words "SHEATHS, RODS AND SLIDGE GATES" shall be substituted;
(b) for sub-heading 6903 10, tariff items 6903 10 10 and 6903 10 90 and the entries relating thereto, the following shall be substituted, namely:-
(49) in Chapter 70,-
(a) in Note 1,-
(i) after clause (c), the following clauses shall be inserted, namely:-
"(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;";
(ii) the existing clauses (d), (e), (f) and (g) shall respectively be re-lettered as (f), (g), (h) and (ij), and in clause (g) as so re-lettered, for the words, "lamps or lighting fittings", the words "Luminaires and lighting fittings" shall be substituted;
(b) in heading 7001, -
(i) for the entry in column (2) occurring against heading 7001, the following shall be substituted, namely:-
"CULLET AND OTHER WASTE AND SCRAP OF GLASS, EXCLUDING GLASS FROM CATHODE RAY TUBES OR OTHER ACTIVATED GLASS OF HEADING 8549; GLASS IN THE MASS";
(ii) for the entry in column (2) occurring against sub-heading 7001 00, the following shall be substituted, namely:-
"- Cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 8549; glass in the mass";
(c) in heading 7011, in the entries in column (2) occurring against the heading 7011, for the words "ELECTRIC LAMPS", the words "ELECTRIC LAMPS AND LIGHT SOURCES" shall be substituted;
(d) for heading 7019, tariff item 7019 11 00 to 7019 59 00, sub-heading 7019 90, tariff items 7019 90 10 and 7019 90 90 and the entries relating thereto, the following shall be substituted, namely: -
(50) in Chapter 71, -
(i) in heading 7104, for sub-heading 7104 20, tariff items 7104 20 10 and 7104 20 90, subheading 7104 90, tariff items 7104 90 10 and 7104 90 90 and the entries relating thereto, the following shall be substituted, namely:-
(ii) in heading 7112, in the entry in column (2) occurring against heading 7112, for the words "RECOVERY OF PRECIOUS METAL", the words "RECOVERY OF PRECIOUS METAL OTHER THAN GOODS OF HEADING 8549" shall be substituted;
(51) in Section XV,-
(ii) in Note 2, for clause (a), the following clause shall be substituted, namely:-
"(a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021);";
(iii) in Note 7, for the words "Interpretative Rules", the words "General Interpretative Rules" shall be substituted;
(iv) in Note 8, for clause (a), the following clause shall be substituted, namely:-
"(a) Waste and scrap:-
(i) all metal waste and scrap;
(ii) metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.";
(v) after Note 8, the following Note shall be inserted, namely:-
'9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall have the meanings hereby assigned to them :-
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the products of Chapter 81.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :-
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangularor regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.';
(52) in Chapter 74,-
(i) in the Note, clauses (d), (e), (f), (g) and (h) shall be omitted;
(ii) for heading 7419, sub-heading 7419 10, tariff items 7419 10 10 to 7419 91 00, subheading 7419 99, tariff items 7419 99 10 to 7419 99 90 and the entries relating thereto, the following shall be substituted, namely:-
(53) in Chapter 75,-
(i) the Note shall be omitted;
(ii) for the words, figure, brackets and letter "Chapter Note 1 (c)", the words, figures, brackets and letter "Note 9 (c) to Section XV" shall be substituted;
(54) in Chapter 76,-
(ii) in Sub-heading Note 2, for the words, figure, brackets and letter "Chapter Note 1 (c)", the words, figures, brackets and letter "Note 9 (c) to Section XV" shall be substituted;
(55) in Chapter 78, the Note shall be omitted;
(56) in Chapter 79, the Note shall be omitted;
(57) in Chapter 80, the Note shall be omitted;
(58) in Chapter 81,-
(i) Sub-heading Note shall be omitted;
(ii) in heading 8103, for the tariff item 8103 90 00 and the entries relating thereto, the following shall be substituted, namely: -
(iii) in heading 8106, for sub-heading 8106 00, tariff items 8106 00 10 to 8106 00 90 and the entries relating thereto, the following shall be substituted, namely:-
(iv) heading 8107, tariff items 8107 20 00 and 8107 30 00, sub-heading 8107 90, tariff items 8107 90 10 and 8107 90 90 and the entries relating thereto shall be omitted;
(v) for heading 8109, tariff items 8109 20 00 to 8109 90 00 and the entries relating
thereto, the following shall be substituted, namely:-
(vi) in heading 8112,-
(a) for the entry in column (2) occurring against heading 8112, the following entry shall be substituted, namely:-
"BERYLLIUM, CHROMIUM, HAFNIUM, RHENIUM, THALLIUM, CADMIUM, GERMANIUM, VANADIUM, GALLIUM, INDIUM AND NIOBIUM (COLUMBIUM), ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP";
(b) after tariff item 8112 29 00 and the entries relating thereto, the following shall be inserted, namely:-
(c) after tariff item 8112 59 00 and the entries relating thereto, the following shall be inserted, namely:-
(59) in Section XVI,-
(i) in Note 2, in clause (b), for the portion beginning with the word "However" and ending with the words and figures "in heading 8517", the following shall be substituted, namely:-
"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, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529";
(ii) after Note 5, the following Note shall be inserted, namely :-
'6. (A) Throughout the Nomenclature, the expression "electrical and electronic waste and scrap" means electrical and electronic assemblies, printed circuit boards and electrical or electronic articles that -
(i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations;
(B) mixed consignments of "electrical and electronic waste and scrap" and other waste and scrap are to be classified in heading 8549;
(C) this Section does not cover municipal waste as defined in Note 4 to Chapter 38.';
(60) in Chapter 84,-
(i) for Note 2, the following Note shall be substituted, namely:
"2. 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 more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.-
(A) Heading 8419 does not, however, cover,-
(i) germination plant, incubators or brooders (heading 8436);
(ii) grain dampening machines (heading 8437);
(iii) diffusing apparatus for sugar juice extraction (heading 8438);
(iv) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
(v) machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
(B) Heading 8422 does not cover :-
(i) sewing machines for closing bags or similar containers (heading 8452); or
(ii) office machinery of heading 8472.
(C) Heading 8424 does not cover :-
(i) ink-jet printing machines (heading 8443); or
(ii) water-jet cutting machines (heading 8456).";
(ii) after Note 4, the following Note shall be inserted, namely :-
'5. For the purposes of heading 8462, a "slitting line" for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A "cut-to-length line" for flat products is a processing line composed of an uncoiler, a coil flattener and a shear.';
(iii) the existing Notes 5, 6, 7 and 8 shall respectively be re-numbered as Notes 6, 7, 8 and 9, and after Note 9 as so re-numbered, the following Note shall be inserted, namely :-
'10. For the purposes of heading 8485, the expression "additive manufacturing" (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics).
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 8485 are to be classified in that heading and in no other heading of the Nomenclature.';
(iv) the existing Note 9 shall be renumbered as Note 11 thereof, and in Note 11 as so-renumbered, in clause (A), for the words, figures, brackets and letters "Notes 9 (a) and 9 (b)", the words, figures, brackets and letters "Note 12 (a) and 12 (b)" shall be substituted;
(v) in Sub-heading Note (2), for the word, figure, brackets and letter "Note 5 (C)", the word, figure, brackets and letter "Note 6 (C)" shall be substituted;
(vi) in heading 8414,-
(a) in the entry in column (2) occurring against heading 8414, for the word "FILTERS", the words "FILTERS; GAS-TIGHT BIOLOGICAL SAFETY CABINETS, WHETHER OR NOT FITTED WITH FILTERS" shall be substituted;
(b) after tariff item 8414 60 00 and the entries relating thereto, the following shall be inserted, namely :-
(vii) in heading 8418, for the entry in column (2) occurring against sub-heading 8418 10, the following entry shall be substituted, namely :-
"- Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof :";
(viii) in heading 8419,-
(a) after tariff item 8419 11 90 and the entries relating thereto, the following shall be inserted, namely :-
(b) for tariff items 8419 31 00 and 8419 32 00 and the entries relating thereto, the following shall be substituted, namely :-
(ix) in heading 8421, after tariff item 8421 31 00 and the entries relating thereto, the following shall be inserted, namely :-
(x) in heading 8428, after tariff item 8428 60 00 and the entries relating thereto, the following shall be inserted, namely :-
(xi) in heading 8438, in the entry in column (2) occurring against heading 8438, for the words "VEGETABLE FATS" the words "VEGETABLE OR MICROBIAL FATS" shall be substituted;
(xii) for heading 8462 and the entries relating to, the following heading, sub-headings, tariff item and entries shall be substituted, namely:-
(xiii) in heading 8479,-
(a) for the entry in column (2) occurring against sub-heading 8479 20, the following entry shall be substituted, namely :-
"- Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils";
(b) after tariff item 8479 82 00 and the entries relating thereto, the following shall be inserted, namely :-
(xiv) in heading 8482, for tariff item 8482 40 00, sub-heading 8482 50, tariff items 8482 50 11 to 8482 50 23 and the entries relating thereto, the following shall be substituted, namely :-
(xv) after tariff item 8484 90 00 and the entries relating thereto, the following shall be inserted, namely :-
(xvi) in heading 8486, in the entry in column (2),-
(a) occurring against heading 8486, for the word, figure, brackets and letter "Note 9 (C)", the word, figures, brackets and letter "Note 11 (C)" shall be substituted;
(b) occurring against tariff item 8486 40 00, for the word, figure, brackets and letter "Note 9 (C)", the word, figures, brackets and letter "Note 11 (C)" shall be substituted;
(61) in Chapter 85,-
(i) after Note 4, the following Note shall be inserted, namely:-
'5. For the purposes of heading 8517, the term "smartphones" means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.';
(ii) the existing Note 5 shall be re-numbered as Note 6 thereof, and after Note 6 as so renumbered, the following Note shall be inserted, namely:-
'7. For the purposes of heading 8524, "flat panel display modules" refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 8524 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings.
For the classification of flat panel display modules defined in this Note, heading 8524 shall take precedence over any other heading in the Nomenclature.';
(iii) the existing Notes 6 and 7 shall respectively be re-numbered as Notes 8 and 9;
(iv) the existing Note 8 shall be re-numbered as Note 10 thereof, and-
(a) the existing Note 10 shall be omitted;
(b) after Note 10 as so re-numbered, the following Note shall be inserted, namely:-
'11. For the purposes of heading 8539, the expression "light-emitting diode (LED) light sources" covers,-
(a) "Light-emitting diode (LED) modules" which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
(b) "Light-emitting diode (LED) lamps" which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.';
(v) the exiting Note 9 shall be re-numbered as Note 12 thereof and in Note 12 as so re-numbered,-
(A) for the clause (a), the following clause shall be substituted, namely :-
'(a) (i) "Semiconductor devices" are semiconductor devices, the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers.
Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.
"Semiconductor-based transducers" are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.
All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function.
The following expressions mean,-
(1) "Semiconductor-based" means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties.
(2) "Physical or chemical phenomena" relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(3) "Semiconductor-based sensor" is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.
(4) "Semiconductor-based actuator" is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.
(5) "Semiconductor-based resonator" is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
(6) "Semiconductor-based oscillator" is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
(ii) "Light-emitting diodes (LED)" are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control;'
(B) in clause (b), in sub-clause (iv), in sub-paragraph (3), for item (a), the following item shall be substituted, namely:-
'(a) "Silicon-based sensors" consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. "Physical or chemical phenomena" relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.';
(vi) for Sub-heading Note, the following Sub-heading Notes shall be substituted, namely:-
'Sub-heading Notes :
1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:-
- writing speed exceeding 0.5 mm per microsecond;
- time resolution 50 nanoseconds or less;
- frame rate exceeding 225,000 frames per second.
2. In respect of sub-heading 8525 82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 x 103 Gy(silicon) (5 x 106 RAD (silicon)), without operational degradation.
3. Sub-heading 8525 83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This sub-heading excludes thermal imaging cameras (generally subheading 8525 89).
4. Sub-heading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
5. For the purposes of subheadings 8549 11 to 8549 19, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.';
(vii) in heading 8501,-
(a) for the entry in column (2) occurring after tariff item 8501 20 00 and the entries relating thereto, the following entry shall be substituted, namely :-
"- Other DC motors; DC generators, other than photovoltaic generators : ";
(b) for the entry in column (2) occurring after tariff item 8501 53 90 and the entries relating thereto, the following entry shall be substituted, namely :-
"- AC generators (alternators), other than photovoltaic generators :"
(c) after tariff item 8501 64 80 and the entries relating thereto, the following shall be inserted, namely :-
(viii) in heading 8507, tariff item 8507 40 00 and the entries relating thereto shall be omitted;
(ix) in heading 8514,-
(a) for tariff item 8514 10 00 and the entries relating thereto, the following shall be substituted, namely:-
(b) for sub-heading 8514 30, tariff items 8514 30 10 and 8514 30 90 and the entries relating thereto, the following shall be substituted, namely : -
(x) in heading 8517, -
(a) in the entry in column (2) occurring against the heading 8517, for the words "including TELEPHONES", the words "including SMARTPHONES AND OTHER TELEPHONES" shall be substituted;
(b) in the entry in column (2) occurring after the heading 8517 and the entry relating thereto, for the words "including telephones", the words "including smartphones and other telephones'' shall be substituted;
(c) for sub-heading 8517 12, tariff items 8517 12 11 to 8517 12 90 and the entries relating thereto, the following shall be substituted, namely :-
(d) for sub-heading 8517 70, tariff items 8517 70 10 and 8517 70 90 and the entries relating thereto, the following shall be substituted, namely :-
(xi) in heading 8519, tariff item 8519 50 00 and the entries relating thereto shall be omitted;
(xii) after tariff item 8523 80 90, the following shall be inserted, namely :-
(xiii) in heading 8525, for sub-heading 8525 80, tariff items 8525 80 10 to 8528 50 90 and the entries relating thereto, the following shall be substituted, namely :-
(xiv) in heading 8529,-
(a) in the entry in column (2) occurring against the heading 8529, for the figures "8525", the figures "8524" shall be substituted;
(b) tariff item 8529 90 30 and the entries relating thereto shall be omitted;
(xv) in heading 8539, -
(a) in the entry in column (2) occurring against the heading 8539, for the words and brackets "LIGHT-EMITTING DIODE (LED) LAMPS", the words and brackets "LIGHT-EMITTING DIODE (LED) LIGHT SOURCES" shall be substituted;
(b) for tariff item 8539 50 00 and the entries relating thereto, the following shall be substituted, namely:-
(xvi) in heading 8541, -
(a) for the entry in column (2) occurring against the heading 8541 , the following entry shall be substituted, namely :-
"SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR BASED TRANSDUCERS); PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS";
(b) for sub-heading 8541 40, tariff items 8541 40 11 to 8541 50 00 and the entries relating thereto, the following shall be substituted, namely :-
(xvii) in heading 8543, after tariff item 8543 30 00 and the entries relating thereto, the following shall be inserted , namely :-
(xviii) for heading 8548, sub-heading 8548 10, tariff items 8548 10 10 to 8548 90 00 and the entries relating thereto, the following shall be substituted, namely :-
(62) in Section XVII, in Note 1, in clause (k), for the words "lamps or lighting fittings", the words "luminaires and lighting fittings and parts thereof" shall be substituted;
(63) in Chapter 87, -
(i) after Note 4, the following shall be inserted, namely :-
"Sub-heading Note:
1. Sub-heading 8708 22 covers :-
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.";
(ii) in heading 8701, for sub-heading 8701 20, tariff items 8701 20 10 and 8701 20 90 and the entries relating thereto, the following shall be substituted, namely :-
(iii) in heading 8702, in the entry in column (2) occurring against sub-heading 8702 30, the word "reciprocating" shall be omitted;
(iv) in heading 8703, in the entry in column (2),-
(a) occurring after tariff item 8703 10 90 and the entries relating thereto, the word "reciprocating" shall be omitted;
(b) occurring against sub-heading 8703 40, the word "reciprocating" shall be omitted;
(c) occurring against sub-heading 8703 60, the word "reciprocating" shall be omitted;
(v) in heading 8704, for tariff item 8704 10 90, sub-heading 8704 21, tariff items 8704 21 10 to 8704 21 90, sub-heading 8704 22, tariff items 8704 22 11 to 8704 22 90, sub- heading 8704 23, tariff items 8704 23 11 to 8704 23 90, sub-heading 8704 31, tariff items 8704 31 10 to 8704 31 90, sub-heading 8704 32, tariff items 8704 32 11 to 8704 32 90 and the entries relating thereto, the following shall be substituted, namely :-
(vi) in heading 8708, after tariff item 8708 21 00 and the entries relating thereto, the following shall be inserted, namely :-
(vii) in heading 8711, in the entry in column (2),-
(a) occurring against sub-heading 8711 10, the word "reciprocating" shall be omitted;
(b) occurring against sub-heading 8711 20, the word "reciprocating" shall be omitted;
(c) occurring against sub-heading 8711 30, the word "reciprocating" shall be omitted;
(d) occurring against sub-heading 8711 40, the word "reciprocating" shall be omitted;
(e) occurring against tariff item 8711 50 00, the word "reciprocating" shall be omitted;
(64) in Chapter 88, -
(i) for the Note, the following shall be substituted, namely :-
'Note:
1. For the purposes of this Chapter, the expression "unmanned aircraft" means any aircraft, other than those of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
The expression "unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (heading 9503).
Sub-heading Notes:
1. For the purposes of sub-headings 8802 11 to 8802 40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
2. For the purposes of sub-headings 8806 21 to 8806 24 and 8806 91 to 8806 94, the expression "maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.';
(ii) in heading 8802, in the entry in column (2) occurring against the heading 8802, for the word "AIRCRFT", the words "AIRCRAFT, EXCEPT UNMANNED AIRCRAFT OF HEADING 8806" shall be substituted;
(iii) heading 8803, tariff items 8803 10 00 to 8803 90 00 and the entries relating thereto shall be omitted;
(iv) after tariff item 8805 29 00 and the entries relating thereto, the following shall be inserted, namely :-
(65) in Chapter 89, in heading 8903, for tariff items 8903 10 00 to 8903 92 00, sub-heading 8903 99, tariff items 8903 99 10 and 8903 99 90 and the entries relating thereto, the following shall be substituted, namely :-
(66) in Chapter 90,-
(i) in Note 1, for clause (f), the following clause shall be substituted, namely :-
"(f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 9021;";
(ii) in heading 9006,-
(a) tariff items 9006 51 00 and 9006 52 00, and the entries relating thereto shall be omitted;
(b) for the entry in column (2) occurring against sub-heading 9006 53, the following entry shall be substituted, namely:-
"- - For roll film of a width of 35 mm:";
(iii) in heading 9013,-
(a) for the entry in column (2) occurring against heading 9013, the following entry shall be substituted, namely:-
"LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER";
(b) for sub-heading 9013 80, tariff items 9013 80 10 and 9013 80 90, sub-heading 9013 90 and tariff items 9013 90 10 and 9013 90 90, the following shall be substituted, namely:-
(iv) in heading 9022,-
(a) in the entry in column (2) occurring against heading 9022, for the words "OR GAMMA", the words ", GAMMA OR OTHER IONISING" shall be substituted;
(b) in the entry in column (2) occurring after tariff item 9022 19 00 and the entries relating thereto, for the words "or gamma", the words ", gamma or other ionising" shall be substituted;
(v) in heading 9027, for sub-heading 9027 80, tariff items 9027 80 10 to 9027 80 90 and the entries relating thereto, the following shall be substituted, namely :-
(vi) in heading 9030,-
(a) in the entry in column (2) occurring after tariff item 9030 20 00 and the entries relating thereto, for the word "power", the words and brackets "power (other than those for measuring or checking semiconductor wafers or devices)" shall be substituted;
(b) for the entry in column (2) occurring against tariff item 9030 82 00, the following shall be substituted, namely :-
"- - For measuring or checking semiconductor wafers or devices (including integrated circuits)";
(vii) in heading 9031, for the entry in column (2) occurring against tariff item 9031 41 00, the following entry shall be substituted, namely :-
"- - For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)";
(67) in Chapter 91, -
(i) sub-heading 9114 10, tariff items 9114 10 10 and 9114 10 20 and the entries relating thereto shall be omitted;
(ii) after tariff item 9114 90 30 and the entries relating thereto, the following shall be inserted, namely :-
(68) in Chapter 94, -
(i) in the Chapter heading, for the words "lamps and lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(ii) in Note 1,-
(A) in clause (f), for the words "lamps and lighting fittings", the words "lamps or light sources and parts thereof" shall be substituted;
(B) in clause (l),-
(a) for the words "lamps or lighting fittings", the words "luminaires and lighting fittings" shall be substituted;
(b) for the words "electric garlands", the words "lighting strings" shall be substituted;
(iii) for Note 4, the following Note shall be substituted, namely :-
'4. For the purposes of heading 9406, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
"Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.';
(iv) in heading 9401, -
(a) for tariff items 9401 30 00 and 9401 40 00 and the entries relating thereto, the following shall be substituted, namely :-
(b) for tariff item 9401 90 00 and the entries relating thereto, the following shall be substituted, namely :-
(v) in heading 9403, for tariff item 9403 90 00 and the entries relating thereto, the following shall be substituted, namely :-
(vi) in heading 9404,-
(a) after tariff item 9404 30 90 and the entries relating thereto, the following shall be inserted, namely :-
(b) for sub-heading 9404 90, tariff items 9404 90 11 to 9404 90 99 and the entries relating thereto, the following shall be substituted, namely :-
(vii) in heading 9405,
(a) in the entry in column (2) occurring against heading 9405, for the words "LAMPS AND LIGHTING FITTINGS", the words "LUMINAIRES AND LIGHTING FITTINGS" shall be substituted;
(b) for sub-heading 9405 10, tariff items 9405 10 10 to 9405 10 90, sub-heading 9405 20, tariff items 9405 20 10 to 9405 30 00, sub-heading 9405 40, tariff items 9405 40 10 and 9405 40 90, sub-heading 9405 50, tariff items 9405 50 10 to 9405 50 59, subheading 9405 60, tariff items 9405 60 10 and 9405 60 90 and the entries relating thereto, the following shall be substituted, namely :-
(viii) in heading 9406, after tariff item 9406 10 90 and the entries relating thereto, the following shall be inserted, namely :-
(69) in Chapter 95, -
(A) after clause (o), the following clause shall be inserted, namely :-
"(p) unmanned aircraft (heading 8806);";
(B) the existing clauses (p), (q), (r), (s), (t), (u), (v) and (w) shall respectively be relettered as clauses (q), (r), (s), (t), (u), (v), (w) and (x);
(b) after Note 5, the following Note shall be inserted, namely :-
'6. For the purposes of heading 9508 :-
(a) The expression "amusement park rides" means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;
(b) The expression "water park amusements" means a device or combination of devices or equipment that are characterized by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and
(c) The expression "fairground amusements" means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504.
This heading does not include equipment more specifically classified elsewhere in the Nomenclature.';
(ii) in heading 9504, for the entry in column (2) occurring against the heading 9504, the following entry shall be substituted, namely :-
"VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANK NOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT";
(iii) for heading 9508, tariff items 9508 10 00 and 9508 90 00 and the entries relating thereto, the following shall be substituted, namely :-
(70) in Chapter 96,-
(ii) for the entry in column (2) occurring against tariff item 9609 10 00, the following entry shall be substituted, namely :-
"- Pencils and crayons, with leads encased in a sheath";
(iii) for heading 9617, sub-heading 9617 00, tariff item 9617 00 11 and the entries relating thereto, the following shall be substituted, namely :-
(iv) for heading 9619, sub-heading 9619 00 and the entries relating thereto, the following shall be substituted, namely :-
(71) in Chapter 97, -
"2. Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.";
(ii) the existing Notes 2, 3, 4 and 5 shall respectively be re-numbered as Notes 3, 4, 5 and 6;
(iii) for heading 9701, sub-heading 9701 10, tariff items 9701 10 10 to 9701 10 90, subheading 9701 90, tariff items 9701 90 91 to 9701 90 99, and the entries relating thereto, the following shall be substituted, namely :-
(iv) for tariff item 9702 00 00 and the entries relating thereto, the following shall be substituted, namely :-
(v) for heading 9703, sub-heading 9703 00, tariff items 9703 00 10 to 9703 00 90 and the entries relating thereto, the following shall be substituted, namely :-
(vi) for heading 9705, sub-heading 9705 00, tariff items 9705 00 10 and 9705 00 90 and the entries relating thereto, the following shall be substituted, namely :-
(vii) for tariff item 9706 00 00 and the entries relating thereto, the following shall be substituted, namely :-