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TypeBare Act JurisdictionCentral Government

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

~14 min read
https://sooperkanoon.com/act/9818

Bare act section · Research

About this section

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX is part of Central Excise Tariff (Amendment) Act, 2004 - Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

NOTES

1. This Chapter does not cover:

(a) articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4204) or textile material (heading 5911);

(b) supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);

(c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;

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

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

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

(g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools, of heading 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves or other appliance of heading 8481);

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

(ij) searchlights or spotlights of heading 9405;

(k) articles of Chapter 95;

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

(m) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 or Section XV).

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

(a) parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;

(b) other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;

(c) all other parts and accessories are to be classified in heading 9033.

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

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

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

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

(i) preventing or correcting bodily deformities; or

(ii) supporting or holding parts of the body following an illness, operation or injury. Orthopedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure, or (2) mass produced, presented singly and not in pairs and designed to fit either foot equally.

7. Heading 9032 applies only to:

(a) instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value; and

(b) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value.

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(c)

(4)

9001

OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED

9001 10 00

Optical fibres, optical fibres bundles and cables

kg.

16%

9001 20 00

Sheets and plates of polarising material

kg.

16%

9001 30 00

Contact lenses

u

8%

9001 40

Spectacle lenses of glass:

9001 40 10

Polarised glass

u

8%

9001 40 90

Other

u

8%

9001 50 00

Spectacle lenses of other materials

u

8%

9001 90

Other:

9001 90 10

Optical calcite crystal

kg.

16%

9001 90 90

Other

kg.

16%

9002

LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED

Objective lenses:

9002 11 00

For cameras, projectors or photographic enlargers or reducers

u

16%

9002 19 00

Other

u

16%

9002 20 00

Filters

u

16%

9002 90 00

Other

u

16%

9003

FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF

Frames and mountings:

9003 11 00

Of plastics

u

16%

9003 19 00

Of other materials

u

16%

9003 90 00

Parts

kg.

16%

9004

SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE

OR OTHER

9004 10 00

Sunglasses

u

16%

9004 90

Other:

9004 90 10

Passive night vision goggles

u

16%

9004 90 20

Prismatic eyeglasses for reading

u

16%

9004 90 90

Other

kg.

16%

9005

BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY

9005 10 00

Binoculars

u

16%

9005 80

Other instruments:

9005 80 10

Monocular and refracting telescopes

u

16%

9005 80 20

Astronomical instruments

u

16%

9005 80 90

Other

kg.

16%

9005 90

Parts and accessories (including mountings):

9005 90 10

Of binocular or telescopes of heading 9005, other than mountings

kg.

16%

9005 90 20

Mountings for astronomical instruments

kg.

16%

9005 90 90

Other

kg.

16%

9006

PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539

9006 10 00

Cameras of a kind used for preparing printing plates or cylinders

u

16%

9006 20 00

Cameras of a kind used for recording documents u on microfilm, microfiche or other microforms

16%

9006 30 00

- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes

u

16%

9006 40 00

Instant print cameras

u

16%

- Other cameras:

9006 51 00

-- With a through-the-lens view-finder [single lens reflex (SLR)] for roll film of a width not exceeding 35 mm

u

16%

9006 52 00

-- Other, for roll film of a width less than 35 mm

u

16%

9006 53

Other, for roll film of a width of 35 mm:

9006 53 10

-- Fixed focus 35 mm cameras

u

16%

9006 53 90

--- Other

u

16%

9006 59

-- Other:

9006 59 10

--- Fixed focus 110 mm cameras

u

16%

9006 59 90

--- Other

u

16%

Photographic flashlight apparatus and flashbulbs:

9006 61 00

-- Discharge lamp ("electronic") flashlight apparatus

u

16%

9006 62 00

-- Flashbulbs, flashcubes and the like

u

16%

9006 69 00

-- Other

u

16%

- Parts and accessories:

9006 91 00

-- For cameras

kg.

16%

9006 99 00

-- Other

kg.

16%

9007

CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS

- Cameras:

9007 11 00

-- For film of less than 16 mm width or for double-8 mm film

u

16%

9007 19 00

-- Other

u

16%

9007 20

Projectors:

9007 20 10

--- For film of less than 16 mm width

u

16%

9007 20 90

--- Other

u

16%

Parts and accessories:

9007 91 00

-- For cameras

kg.

16%

9007 92 00

-- For projectors

kg.

16%

9008

IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHERTHAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS

9008 10 00

- Slide projectors

u

16%

9008 20 00

- Microfilm, microfiche or other microform readers, whether or not capable of producing copies

u

16%

9008 30 00

- Other image projectors

u

16%

9008 40 00

- Photographic (other than Cinematographic) enlargers and reducers

u

16%

9008 90 00

- Parts and accessories

kg.

16%

9009

PHOTOCOPYING APPARATUS INCORPORATING AN OPTICAL SYSTEM OR OF THE CONTACT TYPE AND THERMO-COPYING APPARATUS

- Electrostatic photocopying apparatus:

9009 11 00

Operating by reproducing the original image directly onto the copy (direct process)

u

16%

9009 12 00

-- Operating by reproducing the original image via an intermediate onto the copy (indirect process)

u

16%

Other Photocopying apparatus:

9009 21 00

Incorporating an optical system

u

16%

9009 22 00

-- Of the contact type

u

16%

9009 30 00

- Thermo-copying apparatus

u

16%

Parts and accessories:

9009 91 00

Automatic document feeders

kg.

16%

9009 92 00

Paper feeders

kg.

16%

9009 93 00

Sorters

kg.

16%

9009 99 00

Other

kg.

16%

9010

APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES (INCLUDING APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMICONDUCTOR MATERIALS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS

9010 10 00

Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper

u

16%

Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials:

9010 41 00

Direct write-on-wafer apparatus

u

16%

9010 42 00

Step and repeat aligners

u

16%

9010 49 00

Other

u

16%

9010 50 00

Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes

u

16%

9010 60 00

Projection screens

u

16%

9010 90 00

Parts and accessories

kg.

16%

9011

COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICRO-GRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION

9011 10 00

Stereoscopic microscopes

u

16%

9011 20 00

Other microscopes, for photomicrography, cinephotomicrography or microprojection

u

16%

9011 80 00

Other microscopes

u

16%

9011 90 00

Parts and accessories

kg.

16%

9012

MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS

9012 10

Microscopes other than optical microscopes; diffraction apparatus:

9012 10 10

Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

u

16%

9012 10 90

Other

u

16%

9012 90 00

Parts and accessories

kg.

16%

9013

LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSE WHERE IN THIS CHAPTER

9013 10

Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI:

9013 10 10

Telescopic sights for fitting to arms

u

16%

9013 10 20

Periscopes

u

16%

9013 10 90

Other

u

16%

9013 20 00

Lasers, other than laser diodes

u

16%

9013 80

Other devices, appliances and instruments:

9013 80 10

Liquid crystal devices (LCD)

u

16%

9013 80 90

Other

u

16%

9013 90

-Parts and accessories:

9013 90 10

For liquid crystal devices (LCD)

kg.

16%

9013 90 90

Other

kg.

16%

9014

DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES

9014 10 00

- Direction finding compasses

u

16%

9014 20 00

- Instruments and appliances for aeronautical or space navigation (other than compasses)

u

16%

9014 80

Other instruments and appliances:

9014 80 10

-- Echo sounding instrument

u

16%

9014 80 20

--- Sextants

u

16%

9014 80 90

--- Other

u

16%

9014 90 00

- Parts and accessories

kg.

16%

9015

SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS

9015 10 00

- Rangefinders

u

16%

9015 20 00

- Theodolities and tachymeters (tacheometers)

u

16%

9015 30

- Levels:

9015 30 10

-- Dumpy levels or engineer's levels or builder's levels (not automatic) and quick set levels with or without horizontal circles

u

16%

9015 30 90

--- Other

u

16%

9015 40 00

- Photogrammetrical surveying instruments and appliances

u

16%

9015 80

Other instruments and appliances:

9015 80 10

-- Hydrographic instruments

u

16%

9015 80 20

--- Meteorological instruments

u

16%

9015 80 30

--- Geophysical instruments

u

16%

9015 80 90

--- Other

u

16%

9015 90 00

- Parts and accessories

kg.

16%

9016

BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR

WITHOUT WEIGHTS

9016 00

Balances of a sensitivity of 5cg or better, with or without weights:

9016 00 10

--- Electric balances

u

16%

9016 00 20

--- Other balances

u

16%

9016 00 90

--- Parts

kg.

16%

9017

DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

9017 10 00

- Drafting tables and machines, whether or not automatic

u

16%

9017 20

- Other drawing, marking-out or mathematical calculating instruments:

9017 20 10

--- Drawing and marking-out instruments

u

Nil

9017 20 20

--- Mathematical calculating instruments

u

Nil

9017 20 30

--- Pantograph

u

Nil

9017 20 90

-- Other

u

Nil

9017 30

- Micrometers, calipers and gauges:

9017 30 10

-- Micro-meters and calipers

u

16%

-- Gauges:

9017 30 21

.... Plug

u

16%

9017 30 22

-- Ring

u

16%

9017 30 23

-- Slip

u

16%

9017 30 29

-- Other

u

16%

9017 80

- Other instruments:

9017 80 10

--- Measuring rods and tapes and divided scales

u

16%

9017 80 90

-- Other

u

16%

9017 90 00

- Parts and accessories

kg.

16%

9018

INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):

9018 11 00

Electro-cardiographs

u

16%

9018 12

Ultrasonic scanning apparatus:

9018 12 10

Linear ultrasound scanner

u

16%

9018 12 90

Other

u

16%

9018 13 00

Magnetic resonance imaging apparatus

u

16%

9018 14 00

Scientigraphic apparatus

u

16%

9018 19

Other:

9018 19 10

Electro encephalographs

u

16%

9018 19 20

Echo cardiograph

u

16%

9018 19 90

Other

u

16%

9018 20 00

Ultra-violet or infra-red ray apparatus

u

16%

Syringes, needles, catheters, cannulae and the like:

9018 31 00

Syringes, with or without needles

u

16%

9018 32

Tubular metal needles and needles for sutures:

9018 32 10

Needles for suture

kg.

16%

9018 32 20

Hollow needles for injection, aspiration,

kg.

16%

biopsy and transfusion

9018 32 30

Hilerio venus fistula needles

kg.

16%

9018 32 90

Other

kg.

16%

9018 39

Other:

9018 39 10

Catheters (for urine, stool)

u

16%

9018 39 20

Cardiac catheters

u

16%

9018 39 30

Cannulae

u

16%

9018 39 90

Other

u

16%

Other instruments and appliances, used in dental sciences:

9018 41 00

Dental drill engines, whether or not combined on a single base with other dental equipment

u

16%

9018 49 00

Other

u

16%

9018 50

Other ophthalmic instruments and appliances:

9018 50 10

Ophthalmoscopes

u

16%

9018 50 20

Tonometers

u

16%

9018 50 30

Ophthalmic lasers

u

16%

9018 50 90

Other

u

16%

9018 90

Other instruments and appliances:

Diagnostic instruments and apparatus:

9018 90 11

Instrument and apparatus for measuring blood pressure

u

16%

9018 90 12

Stethoscopes

u

16%

9018 90 19

Other

u

16%

Surgical tools:

9018 90 21

Bone saws, drills and trephines

u

16%

9018 90 22

Knives, scissors and blades

u

16%

9018 90 23

Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments

u

16%

9018 90 24

Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters

u

16%

9018 90 25

Retractors, spatulaprobes, hooks dialators, sounds, mallets

u

16%

9018 90 29

Other

u

16%

Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments:

9018 90 31

Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)

u

16%

9018 90 32

Blood tranfusion apparatus

u

16%

9018 90 33

Haemofiltration instruments

u

16%

Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes:

9018 90 41

Anesthetic apparatus and instruments

u

16%

9018 90 42

ENT precision instruments

u

16%

9018 90 43

Acupuncture apparatus

u

16%

9018 90 44

Endoscopes

u

16%

Other:

9018 90 91

Hilerial or venous shunts

u

16%

9018 90 92

Baby incubators

u

16%

9018 90 93

Heart-lung machines

u

16%

9018 90 94

Defibrillators

u

16%

9018 90 95

Fibrescopes

u

16%

9018 90 96

Laproscopes

u

16%

9018 90 97

Vetrasonic lithotripsy instruments

u

16%

9018 90 98

Apparatus for nerve stimulation

u

16%

9018 90 99

Other

u

16%

9019

MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS

9019 10

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus:

9019 10 10

Mechano-therapy appliances

u

16%

9019 10 20

Massage apparatus

u

16%

9019 10 90

Other

u

16%

9019 20

Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:

9019 20 10

Oxygen therapy apparatus

u

16%

9019 20 90

Other

u

16%

9020 00 00

OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS

u

16%

9021

ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY

9021 10 00

Orthopeaedic or fracture appliances

u

Nil

Artificial teeth and dental fittings:

9021 21 00

Artificial teeth

u

Nil

9021 29 00

Other

u

Nil

Other artificial parts of the body:

9021 31 00

Artificial joints

u

Nil

9021 39 00

Other

u

Nil

9021 40

Hearing aids, excluding parts and accessories:

9021 40 10

Frequency modulated hearing aid system used for hearing by handicapped persons in group situation

u

Nil

9021 40 90

Other

u

Nil

9021 50 00

Pacemakers for stimulating heart muscles, excluding parts and accessories

u

Nil

9021 90

Other:

9021 90 10

Parts and accessories of hearing aids

kg.

Nil

9021 90 90

Other

kg.

Nil

9022

APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE

Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:

9022 12 00

Computed tomography apparatus

u

16%

9022 13 00

Other, for dental uses

u

16%

9022 14

Other, for medical, surgical or veterinary uses:

9022 14 10

X-ray generators and apparatus (non-portable)

u

16%

9022 14 20

Portable X-ray machine

u

16%

9022 14 90

Other

u

16%

9022 19 00

For other uses

u

16%

Apparatus based on the use of alpha, beta or gamma radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:

9022 21 00

For medical, surgical, dental or veterinary uses

u

16%

9022 29 00

For other uses

u

16%

9022 30 00

X-ray tubes

u

16%

9022 90

Other, including parts and accessories:

9022 90 10

X-ray valves

u

16%

9022 90 20

Radiation generation units

u

16%

9022 90 30

Radiation beam delivery units

u

16%

9022 90 40

X-ray examination or treatment table, chairs and the like

u

16%

9022 90 90

Other

kg.

16%

9023

INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES

9023 00

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses:

9023 00 10

Teaching aids

u

16%

9023 00 90

Other

u

16%

9024

MACHINES AND APPLIANCES FOR TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS)

9024 10 00

Machines and appliances for testing metals

u

16%

9024 80

Other machines and appliances:

9024 80 10

For testing textiles, paper and paperboard

u

16%

Other:

9024 80 91

For testing hardness

u

16%

9024 80 99

Other

u

16%

9024 90 00

Parts and accessories

kg.

16%

9025

HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS

Thermometers and pyrometers, not combined with other instruments:

9025 11

Liquid-filled, for direct reading:

9025 11 10

Clinical thermometers

u

16%

9025 11 90

Other

u

16%

9025 19

-- Other:

9025 19 10

--- Digital thermometers

u

16%

9025 19 20

--- Pyrometers

u

16%

9025 19 90

--- Other

u

16%

9025 80

Other instruments:

9025 80 10

-- Hydrometers and similar floating instruments

u

16%

9025 80 20

-- Barometers, not combined with other instruments

u

16%

9025 80 30

--- Lactometer

u

16%

9025 80 90

--- Other

u

16%

9025 90 00

- Parts and accessories

kg.

16%

9026

INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND

APPARATUS OF HEADING 9014, 9015, 9028 OR 9032

9026 10

- For measuring or checking the flow or level of liquids:

9026 10 10

--- Flow meters

u

16%

9026 10 20

--- Level gauges

u

16%

9026 10 90

--- Other

u

16%

9026 20 00

- For measuring or checking pressure

u

16%

9026 80

- Other instruments or apparatus:

9026 80 10

--- Heat meters

u

16%

9026 80 90

--- Other

u

16%

9026 90 00

- Parts and accessories

kg.

16%

9027

INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES

9027 10 00

- Gas or smoke analysis apparatus

u

16%

9027 20 00

- Chromatographs and electrophoresis instruments

u

16%

9027 30

Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR):

9027 30 10

--- Spectrometers

u

16%

9027 30 20

--- Spectrophotometers

u

16%

9027 30 90

--- Other

u

16%

9027 40 00

- Exposure meters

u

16%

9027 50

- Other instruments and apparatus using optical radiations (UV, visible, IR):

9027 50 10

--- Photometers

u

16%

9027 50 20

--- Refractometers

u

16%

9027 50 30

--- Polarimeters

u

16%

9027 50 90

--- Other

u

16%

9027 80

- Other instruments and apparatus:

9027 80 10

--- -Viscometers

u

16%

9027 80 20

--- Calorimeters

u

16%

9027 80 30

--- Instruments and apparatus for measuring the surface or interfocial tension of liquids

u

16%

9027 80 40

-- Nuclear magnetic resonance instruments

u

16%

9027 80 90

--- Other

u

16%

9027 90

Microtomes; parts and accessories:

9027 90 10

--- Microtomes, including parts and accessories thereof

kg.

16%

9027 90 20

-- Printed circuit assemblies for the goods of sub-heading 9027 80

kg.

16%

9027 90 90

--- Other

kg.

16%

9028

GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR

9028 10 00

- Gas meters

u

16%

9028 20 00

- Liquid meters

u

16%

9028 30

- Electricity meters:

9028 30 10

-- For alternating current

u

16%

9028 30 90

-- Other

u

16%

9028 90

- Parts and accessories:

9028 90 10

-- For electricity meters

kg.

16%

9028 90 90

-- Other

kg.

16%

9029

REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015;STROBOSCOPES

9029 10

Revolution counters, production counters, taximeters, mileometers, pedometers and the like:

9029 10 10

-- -Taximeters

u

16%

9029 10 90

--- Other

u

16%

9029 20

- Speed indicators and tachometers; stroboscopes:

9029 20 10

--- -Tachometers, non-electrical

u

16%

9029 20 20

--- Speedometers, non-electrical

u

16%

9029 20 30

--- Stroboscopes

u

16%

9029 20 90

-- Other

u

16%

9029 90 00

- Parts and accessories

kg.

16%

9030

OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS

9030 10 00

- Instruments and apparatus for measuring or detecting ionising radiations

u

16%

9030 20 00

- Cathode-ray oscilloscopes and cathode-ray oscillographs

u

16%

- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device:

9030 31 00

-- -Multimeters

u

16%

9030 39

-- -Other:

9030 39 10

--- Ammeters, volt meters and watt meters

u

16%

9030 39 20

--- Spectrum resistance meters

u

16%

9030 39 30

--- Capacitance meter

u

16%

9030 39 40

--- Frequency measuring apparatus

u

16%

9030 39 50

--- Mega meters

u

16%

9030 39 90

-- Other

u

16%

9030 40 00

- Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)

u

16%

- Other instruments and apparatus:

9030 82 00

-- For measuring or checking semiconductor wafers or devices

u

16%

9030 83 00

-- Other, with a recording device

u

16%

9030 89

-- Other:

9030 89 10

--- Scintillator counters

u

16%

9030 89 20

--- Vectroscope

u

16%

9030 89 90

-- Other

u

16%

9030 90

- Parts and accessories:

9030 90 10

--- Of meters and counters

kg.

16%

9030 90 90

--- Other

kg.

16%

9031

MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS

9031 10 00

Machines for balancing mechanical parts

kg.

16%

9031 20 00

- Test benches

kg.

16%

9031 30 00

- Profile projectors

kg.

16%

Other optical instruments and appliances:

9031 41 00

-- For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices

kg.

16%

9031 49 00

-- Other

kg.

16%

9031 80 00

- Other instruments, appliances and machines

u

16%

9031 90 00

- Parts and accessories

kg.

16%

9032

AUTOMATIC REGULATING OR CONTROLLING INSTRUMENTS AND APPARATUS

9032 10

- Thermostats:

9032 10 10

-- For refrigerating and air-conditioning appliances and machinery

u

16%

9032 10 90

-- Other

u

16%

9032 20

- Manostats:

9032 20 10

-- For refrigerating and air-conditioning appliances and machinery

u

16%

9032 20 90

-- Other

u

16%

- Other instruments and apparatus:

9032 81 00

-- Hydraulic or pneumatic

u

16%

9032 89

-- -Other:

9032 89 10

--- Electronic automatic regulators

u

16%

9032 89 90

-- Other

u

16%

9032 90 00

- Parts and accessories

kg.

16%

9033 00 00

PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90

kg.

16%

* The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price. For percentage of abatement - please see Appendix V.

Frequently asked questions

What does Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX provide?

Section Chapter LXXXX of the Central Excise Tariff (Amendment) Act, 2004 (Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof) is reproduced on this page as part of the Central Excise Tariff (Amendment) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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