Printed
books, newspaper, pictures and other products of the printing industry;
manuscripts, typescripts and plans
Notes :
1. This Chapter does not cover :
(a) Photographic negatives or positives on transparent bases (Chapter
37) ;
(b) Maps, plans or globes, in relief, whether or not printed (heading
90 23) ;
(c) Playing cards or other goods of Chapter 95 ; or
(d) Original engravings, prints or lithographs (heading 9702), postage
or revenue stamps, stamp-postmarks, first-day covers, postal stationery
or the like of heading 97 04, antiques of an age exceeding one hundred
years or other articles of Chapter 97
2. For the purposes of chapter 49, the term “printed” also
means reproduced by means of a duplicating machine, produced under the
control of an data processing machine, embossed, photographed, photocopied,
thermocopied or typewritten
3. Newspapers, journals and periodicals which are bound otherwise than
in paper, and sets of newspapers, journals or periodicals comprising more
than one number under a single cover are to be classified in heading 49
01, whether or not containing advertising material
4. Heading 49 01 also covers :
(a) A collection of printed reproductions of, for example, works of
art or drawings, with a relative text, put up with numbered pages in
a form suitable for binding into one or more volumes ;
(b) A pictorial supplement accompanying, and subsidiary to, a bound
volume ; and
(c) Printed parts of books or booklets, in the form of assembled or
separate sheets or signatures, constituting the whole or a part of a
complete work and designed for binding
However, printed pictures or illustrations not bearing a text, whether
in the form of signatures or separate sheets, fall in heading 4911
5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications
which are essentially devoted to advertising (for example, brochures,
pamphlets, leaflets, trade catalogues, year books published by trade associations,
tourist propaganda). Such publications are to be classified in heading
4911.
6. For the purpose of heading 4903, the expression “Children’s
picture books” means books for children in which the pictures form
the principal interest and the text is subsidiary.
Supplementary Notes:
For the purposes of tariff item 49070030, “Information Technology
software” means any representation of instructions, data, sound
or image, including source code and object code, recorded in a machine
readable form, and capable of being manipulated or providing interactivity
to a user, by means of an automatic data processing machine.
|
____________________________________________________________________
|
|
Exim
Code
|
Item
Description
|
Policy
|
Policy
Conditions
|
|
______________________________________________________________________________________
|
|
4901
|
Printed books, brochures, leaflets and similar printed matter,
whether or not in single sheets
|
|
4901 10
|
In single sheets, whether or not folded :
|
|
|
|
4901 10 10
|
Printed books
|
Free
|
|
|
4901 10 20
|
Pamphlets, booklets, brochures, leaflets and
similar printed matter
Other :
|
Free
|
|
|
4901 91 00
|
Dictionaries and encyclopaedias, and serial
installments thereof
|
Free
|
|
|
4901 99 00
|
Other
|
Free
|
|
|
______________________________________________________________________________________
|
|
4902
|
Newspapers, journals and periodicals, whether or not illustrated
or containing advertising material
|
|
4902 10
|
Appearing at least four times a week :
|
|
|
|
4902 10 10
|
Newspapers
|
Free
|
|
|
4902 10 20
|
Journals and periodicals
|
Free
|
|
|
4902 90
|
Other :
|
|
|
|
4902 90 10
|
Newspapers
|
Free
|
|
|
4902 90 20
|
Journals and periodicals
|
Free
|
|
|
______________________________________________________________________________________
|
|
4903
|
Children's picture, drawing or colouring books
|
|
4903 00
|
Children's picture, drawing or colouring books
|
|
|
|
4903 00 10
|
Picture books
|
Free
|
|
|
4903 00 20
|
Drawing or colouring books
|
Free
|
|
|
______________________________________________________________________________________
|
|
4904
|
Music, printed or
in manuscript, whether or not bound or illustrated
|
|
4904 00 00
|
Music, printed or in manuscript, whether or not
bound or illustrated
|
Free
|
|
|
______________________________________________________________________________________
|
|
4905
|
Maps and hydrographic or similar charts of all kinds, including
atlases, wall maps, topographical plans and globes, printed.
|
|
4905 10 00
|
Globes
Other :
|
Free
|
|
|
4905 91 00
4905 99
|
In book form
Other:
|
Free
|
|
|
4905 99 10
|
Geographical, hydrological, astrological maps or
charts
|
Free
|
|
|
4905 99 90
|
Others
|
Free
|
|
|
______________________________________________________________________________________
|
|
4906
|
Plans and drawings
for architectural, engineering, industrial, commercial, topographical or
similar purposes, being originals drawn by hand; hand-written texts;
photographic reproductions on sensitised paper and carbon copies of the
foregoing.
|
|
4906 00 00
|
Plans and drawings for architectural, engineering,
industrial, commercial, topographical or similar purposes, being
originals drawn by hand; hand-written texts; photographic reproductions
on sensitised paper and carbon copies of the foregoing.
|
Free
|
|
|
______________________________________________________________________________________
|
|
4907
|
Unused postage,
revenue or similar stamps of current or new issue in the country in
which they have, or will have, a recognized face value; stamp-impressed
paper; bank-notes; cheque forms; stock, share or bond certificates and
similar documents of title.
|
|
4907 00
|
Unused postage, revenue or similar stamps of
current or new issue in the country in which they have, or will have, a
recognized face value; stamp-impressed paper; bank-notes; cheque forms;
stock, share or bond certificates and similar documents of title.
|
|
|
|
4907 00 10
|
Unused postage, revenue or similar stamps of
current or new issue in the country in which they have, or will have, a
recognized face value
|
Restricted
|
|
|
4907 00 20
|
Bank notes
|
Restricted
|
Import by banks
and dealers authorised by RBI will not require a licence by DGFT. Other
condition of RBI will apply.
|
|
4907 00 30
|
Documents of title conveying the right to use
Information Technology Software
|
Free
|
|
|
4907 00 90
|
Other
|
Restricted
|
|
|
______________________________________________________________________________________
|
|
4908
|
Transfers (decalcomanias)
|
|
4908 10 00
|
Transfers (decalcomanias), vitrifiable
|
Free
|
|
|
4908 90 00
|
Other
|
Free
|
|
|
______________________________________________________________________________________
|
|
4909
|
Printed or illustrated postcards; printed cards bearing personal
greetings, messages or announcements, whether or not illustrated, with
or without envelopes or trimmings.
|
|
4909 00
|
Printed or illustrated postcards; printed cards
bearing personal greetings, messages or announcements, whether or not
illustrated, with or without envelopes or trimmings.
|
|
|
|
4909 00 10
|
Greetings or Wedding cards
|
Free
|
|
|
4909 00 90
|
Other
|
Free
|
|
|
______________________________________________________________________________________
|
|
4910
|
Calendars of any kind, printed, including calendar blocks
|
|
4910 00
|
Calendars of any kind, printed, including calendar
blocks
|
|
|
|
4910 00 10
|
Advertising Calender
|
Free
|
|
|
4910 00 90
|
Other
|
Free
|
|
|
___________________________________________________________________________________
|
|
4911
|
Other printed matter, including printed pictures and photographs.
|
|
4911 10
|
Trade advertising material, commercial catalogues
and the like :
|
|
|
|
4911 10 10
|
Posters, printed
|
Free
|
|
|
4911 10 20
|
Commercial catalogues
|
Free
|
|
|
4911 10 30
|
Printed inlay cards
|
Free
|
|
|
4911 10 90
|
Other
Other :
|
Free
|
|
|
4911 91 00
|
Pictures, designs and photographs
|
Free
|
|
|
4911 99
|
Other:
|
|
|
|
4911 99 10
|
Hard copy (printed) of computer software
|
Free
|
|
|
4911 99 20
|
Plan and drawings for architectural engineering,
industrial, commercial, topographical or similar purposes reproduced
with the aid of computer or any other devices
|
Free
|
|
|
4911 99 90
|
Other
|
Free
|
|
|
