Additional Notes :

In First Schedule,–

1. (a) “Heading”: in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number.

(b) “Sub-heading”:- in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number.

(c) “Tariff item”:-means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise or eight – digit number with blank in the column of the rate of duty.

2. The list of tariff provisions is divided into Sections, Chapters and Sub-Chapters

3. In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics.