SECTION-XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

 

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 49.07;
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 process.

3. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

4.(a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this schedule.

...(b) Heading 9706 does not apply to articles of the preceding headings of this Chapter.

5. Frames around paintings, drawings, pastels, collages or similarly decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of kind or of a value normal to the articles referred to in this Note are to be classified separately.

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Exim Code

Item Description

Policy

Policy Conditions

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9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques

9701 10

Paintings, drawings and pastels :

 

 

9701 10 10

Madhubani paintings (on textiles)

 Free

 

9701 10 20

Kalamkari paintings (on textiles)

 Free

 

9701 10 30

Rajasthani paintings (on textiles)

 Free

 

9701 10 90

Other

 Free

 

9701 90

Other :

 

 

9701 90 91

Domestic articles of wood (hand decorated )

 Free

 

9701 90 92

Restaurant decoration of plastics

 Free

 

9701 90 99

Other

 Free

 

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9702

Original engravings, prints and lithographs

9702 00 00

Original engravings, prints and lithographs

 Free

 

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9703

Original sculptures and statuary, in any material

9703 00

Original sculptures and statuary, in any material:

 

 

9703 00 10

Original sculptures and statuary, in metal

 Free

 

9703 00 20

Original sculptures and statuary, in stone

 Free

 

9703 00 90

Original sculptures and statuary, in other materials

 Free

 

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9704

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907

9704 00

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907:

 

 

9704 00 10

Used postal stamp

 Free

 

9704 00 20

Used or unused first-day covers for philatelists

 Free

 

9704 00 90

Other

 Free

 Import of Philatelic accessories and Postage stamps, Unused, for use of philately (excluding Indian Postage Stamps) is free.

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9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnogrphic or numismatic interest:

9705 00

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnogrphic or numismatic interest:

 

 

9705 00 10

Stuffed animals and birds (taxidermy)

 Restricted

 Allowed for import under saving clause 3(1) of Foreign Trade (Exemption from Application of Rules in Certain Cases)Order, 1993, read with Customs Notification 157 dated 28.03.90.

9705 00 90

Other

 Restricted

 Allowed for import under saving clause 3(1) of Foreign Trade (Exemption from Application of Rules in Certain Cases)Order, 1993, read with Customs Notification 157 dated 28.03.90.

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9706

Antiques of an age exceeding hundred years

9706 00 00

Antiques of an age exceeding hundred years

 Restricted

 Allowed for import under saving clause 3(1) of Foreign Trade (Exemption from Application of Rules in Certain Cases)Order, 1993, read with Customs Notification 157 dated 28.03.90.

2. Import of antiquarian books is free.

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