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Chapter Note 68

Document type: Other
Dated: 05 Feb 2013
Category: Chapter Notes

Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes:

1.: This Chapter does not cover:

(a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper and paperboard of heading No. 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard );

(c) Coated, impregnated or covered textile fabric of Chapter 56 to 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted of fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f) Lithographic stones of heading No. 84.42;

(g) Electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 85.47;

(h) Dental burrs (heading No. 90.18);

(ij) Articles of Chapter 91 (for example, clocks and clock cases);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games and sprots requisites);

(m) Articles of heading No. 96.02, if made of materials specified in Noter 2(b) to Chapter 96, or of heading No. 96.06 (for example, buttons), No. 96.09 (for example,slate pencils) or No. 96.10 (for example, drawing slates); or

(n) Articles of Chapter 97 (for example, works of art).

2.: In heading No. 68.02 the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading No.25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

(Above Chapter Note has been amended vide BUDGET 2001-2002)

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