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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 68


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


1. This Chapter does not cover :

(a) goods of Chapter 25 ;

(b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (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 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric) ;

(d) articles of Chapter 71 ;

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

(f) lithographic stones of heading 8442 ;

(g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ;

(h) dental burrs (heading 9018) ;

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

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

(l) articles of Chapter 95 (for example, toys, games and sports requisites) ;

(m) articles of heading 9602 if made of materials specified in Note 2 (b) to Chapter 96 or of heading 9606 (for example buttons) of heading 9609 (for example slate pencils) heading 9610 (for example drawing slates) or of heading 9620 (monopods bipods tripods and similar articles); or

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

2. In heading 6802, the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.