Title : Glass and Glassware
State : Central
Year : 2003
CHAPTER 70 GLASS AND GLASSWARE NOTES 1. This Chapter does not cover : (a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) articles of Chapter 71 (for example, imitation jewellery); (c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547; (d) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (e) lamps or lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405; (f) toys, games, sports requisites, Christmas tree..... View Complete Act List Judgments citing this sectionTitle : Iron and Steel
State : Central
Year : 2003
CHAPTER 72 IRON AND STEEL NOTES 1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following expressions have the meanings hereby assigned to them: (a) Pig Iron: Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits: -not more than 10% of chromium - not more than 6% of manganese - not more than 3% of phosphorus - not more than 8% of silicon - a total of not more than 10% of other elements. (b) Spiegeleisen: Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above. (c) Ferro-alloys: Alloys in pigs, blocks, lumps or..... View Complete Act List Judgments citing this sectionTitle : Clocks and Watches and Parts Thereof
State : Central
Year : 2003
CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF NOTES 1. This Chapter does not cover : (a) clock or watch glasses or weights (classified according to their constituent material); (b) watch chains (heading 7131 or 7117, as the case may be); (c) parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114); (d) bearing balls (heading 7326 or heading 8482, as the case may be); (e) articles of heading 8412 constructed to work without an escapement; (f) ball bearings (heading 8482); (g) articles of Chapter 85, not yet assembled together or..... View Complete Act List Judgments citing this sectionTitle : Musical Instruments; Parts and Accessories of Such Articles
State : Central
Year : 2003
CHAPTER 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES NOTES 1. This Chapter does not cover: (a) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) microphones, amplifiers, loud-speakers, head-phones, switches, strobo-scopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; (c) toy instruments or apparatus (heading 9503); (d) brushes for cleaning musical instruments (heading 9603); or (e) collectors' pieces or antiques (heading 9705 or 9706) 2. Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 9206..... View Complete Act List Judgments citing this sectionTitle : Arms and Ammunition; Parts and Accessories Thereof
State : Central
Year : 2003
CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF NOTES 1. This Chapter does not cover : (a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) armoured fighting vehicles (heading 8710); (d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); (e) bows, arrows, fencing foils or toys (Chapter 95); or (f) collectors' pieces or antiques (heading 9705 or 9706). 2. In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of heading..... View Complete Act List Judgments citing this sectionTitle : Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing; Lamps and Lighting Fillings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-plates and the Like; Prefabricated Building
State : Central
Year : 2003
CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHING; LAMPS AND LIGHTING FILLINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDING NOTES 1. This Chapter does not cover : (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39,40 or 63; (b) mirrors designed for placing on the floor or ground [for example, cheval-glasses (swing-mirrors)] of heading 7009; (c) articles of Chapter 71; (d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture..... View Complete Act List Judgments citing this sectionTitle : Toys, Games and Sports Requisites; Parts and Accessories Thereof
State : Central
Year : 2003
CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF NOTES 1. This Chapter does not cover : (a) Christmas tree candles (heading 3406); (b) fireworks or other pyrotechnic articles of heading 3604; (c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI; (d) sports bags or other containers of heading 4202,4303 or 4304; (e) sports clothing or fancy dress, of textiles, of Chapter 61 or 62; (f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; (g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; (h) walking-sticks, whips, riding-crops or..... View Complete Act List Judgments citing this sectionTitle : WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
State : Central
Year : 2003
CHAPTER 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES NOTES 1. This Chapter does not cover : (a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907; (b) theatrical scenery, studio back-cloths and the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or (c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103). 2. For the purposes of heading 9702, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white, or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical..... View Complete Act List Judgments citing this sectionTitle : Finance (No. 2) Act, 1980
State : Central
Year : 1980
The Finance (No. 2) Act, 1980 [Act, No. 44 of 1980] [21st August, 1980] PREAMBLE An Act to give effect to the financial proposals of the Central Government for the financial year 1980-81 BE it enacted by Parliament in the Thirty-first Year of the Republic of India as follows : View Complete Act List Judgments citing this sectionTitle : Amendment of Section 208
State : Central
Year : 1980
In section 208 of the Income-tax Act, in sub-section (2), for clause (c), the following clause shall be substituted with effect from the 1st day of September, 1980, namely :- "(c) in any other case - Rs. 12,000.". 30 Amendment Of Section 209a. In section 209A of the Income-tax Act, in sub-section (4), after the proviso, the following proviso shall be inserted with effect from the 1st day of September, 1980, namely :- 'Provided further that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the figures and words "33-1/3 per cent.", the figures and words "20 per cent." had been substituted.'. View Complete Act List Judgments citing this section