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SECTION XIV-XV. Scope These Sections cover Chapters 71-83. SECTION XIV. This section has only one chapter (71) It covers: natural and cultured pearls, precious or semi precious stones, precious metal and metal clad with precious metal, and article thereof; imitation jewellery, coin.
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SECTION XIV-XV • Scope • These Sections cover Chapters 71-83
SECTION XIV • This section has only one chapter (71) • It covers: natural and cultured pearls, precious or semi precious stones, precious metal and metal clad with precious metal, and article thereof; imitation jewellery, coin.
Chapter 71 The chapter is divided into three sub- chapters: I. Natural or cultured pearls and precious or semi precious stones (71.01-71.05) II. Precious metals and metals clad with precious metal (71.06-71.12) III. Jewellery, Goldsmith and Silversmiths’ wares and other articles (71.13-71.18)
NOTES • Note 4 to chapter 71 describes : (A) Precious metal as Silver, Gold and platinum. (B) Platinum as platinum, iridium, osmium, palladium, rhodium and ruthenium.
NOTES … • Note 5 to chapter 71: • Governs the rules of classifying alloys of Precious metals. • Any alloy containing precious metal is treated as an alloy of precious metal if any one precious metal constitutes as much as 2% by weight of the alloy.
NOTES … • Alloys of precious metal are to be classified according to the following rules: • If containing 2% or more by weight of platinum will be an alloy of platinum. • If containing 2% or more by weight of gold but no platinum or less than 2% platinum will be an alloy of Gold.
NOTES … • Other alloys containing 2% or more by weight of silver are to be treated as alloys of silver.
NOTES … • Article of jewellery; • The list of personal adornments made of gold and silver –heading 71.13 • Examples: rings, bracelets, necklaces among others. (Refer note 9(a) & (b))
NOTES … • Imitation jewellery; • All the articles of jewellery within the meaning of Paragraph (a) of note 9, not incorporating natural or cultured pearls, precious or semi-precious stones nor precious metal or metal clad with precious metal are to be classified in heading 71.17 (Refer note 11)
COINS • Coins (other than gold coin) are also classified in this Chapter in heading 71.18
SECTION XV • This Section covers base metal and articles of base metal. • Section note 3 defines base metal. • It covers chapters 72–83 excluding Chapter 77. • Chapter 77 is reserved for future use.
Notes • Note 2 to the section defines “Parts of general use” as: • (a) Articles of headings; • 73.07 • 73.12 • 73.15 • 73.17 • 73.18
Note 2 … • (b) Springs and leaves for spring other than clock and watch springs (heading 91.14). • (c) Articles of headings, 83.01, 83.02, 83.08, 83.10 and frames and mirrors of 83.06.
ALLOYS • Note 5 to section XV governs the classification of alloys which states; • An alloy of base metal is to be classified as an alloy of the metal that predominates by weight over each of the other metals.
Chapter 72 • The chapter covers Iron and Steel. • Chapter note 1 defines various terminologies used in the Nomenclature • It is divided into four sub-chapters: I. Primary materials, Products in granular form II. Iron and Non Alloy Steel III. Stainless steel IV. Other Alloy Steel,Hollow Drill bar and Rods
Chapter 73 • This chapter covers articles of Iron and Steel. • Chapter note 1, expression ‘cast iron’ applies to products obtained by casting in which iron predominates by weight over each of the other elements. • Chapter note 2 explains the term ‘wire’ as hot or cold-formed products.
Chapter 74 • This Chapter covers copper and articles thereof. • Chapter note 1 defines the various terms used in the chapter examples; refined copper, copper alloys, master alloys among others.
Chapter 75 • This Chapter covers Nickel and articles thereof. • Note 1 explains the various terms used examples; profiles, bars and rods, wire among others. • Sub heading note 1 also explains some terms in this chapter examples; nickel not alloyed and nickel alloys.
Chapter 76 • This chapter covers aluminium and articles thereof. • Note 1 defines the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.
Chapter 78 • This Chapter covers Lead and articles thereof. • Note 1 explains the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.
Chapter 79 • This chapter covers zinc and articles thereof. • Chapter note 1 explains the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.
Chapter 80 • This chapter covers tin and articles thereof. • Chapter note 1 explains various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.
Chapter 81 This chapter covers base metals; cermets and articles thereof. Sub-heading Note 1 :Bars and rods, profiles, wire, plates, sheets, strip and foil defined in chapter 74 applies mutatis mutandis to this chapter. The base metals include: Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt, Bismuth, Cadnium , Titanium, Zirconium, Antimony, Manganese, among others.
Chapter 82 • This chapter covers tools, implements, spoons and forks of base metal and parts thereof. • Chapter note 2 explains the classification of parts of articles of base metal in this chapter.
Chapter 83 • This chapter covers miscellaneous articles of base metal. • Parts of base metal are to be classified with their parent articles. Examples of parent articles; padlocks, locks among others.