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Classification of Goods and Services

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

Chapter 93

Print

Arms and ammunition; parts and accessories thereof


NOTES :

1. This Chapter does not cover :

(a) goods of Chapter 36 (for example, percussion caps, detonators, signaling 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 8526.