Guide to HSN Chapter 90

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    Sub Chapters under HSN Chapter 90

    The following Sub Chapters fall under HSN Chapter 90:

    Sub Chapter
    Description
    Sub Chapter
    9001
    Description
    Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
    Sub Chapter
    9002
    Description
    Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
    Sub Chapter
    9003
    Description
    Frames and mountings for spectacles, goggles or the like, and parts thereof
    Sub Chapter
    9004
    Description
    Spectacles, goggles and the like, corrective, protective or other
    Sub Chapter
    9005
    Description
    Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom
    Sub Chapter
    9006
    Description
    Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539
    Sub Chapter
    9007
    Description
    Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
    Sub Chapter
    9008
    Description
    Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
    Sub Chapter
    9010
    Description
    Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens
    Sub Chapter
    9011
    Description
    Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection
    Sub Chapter
    9012
    Description
    Microscopes other than optical microscopes; diffraction apparatus
    Sub Chapter
    9013
    Description
    Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
    Sub Chapter
    9014
    Description
    Direction finding compasses; other navigational instruments and appliances
    Sub Chapter
    9015
    Description
    Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
    Sub Chapter
    9016
    Description
    Balances of a sensitivity of 5 cg or better, with or without weights
    Sub Chapter
    9017
    Description
    Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
    Sub Chapter
    9018
    Description
    Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument
    Sub Chapter
    9019
    Description
    Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
    Sub Chapter
    9020
    Description
    Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
    Sub Chapter
    9021
    Description
    Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens
    Sub Chapter
    9022
    Description
    Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light
    Sub Chapter
    9022
    Description
    Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations,for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light
    Sub Chapter
    9023
    Description
    Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
    Sub Chapter
    9024
    Description
    Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
    Sub Chapter
    9025
    Description
    Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
    Sub Chapter
    9026
    Description
    Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
    Sub Chapter
    9027
    Description
    Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
    Sub Chapter
    9028
    Description
    Gas, liquid or electricity supply or production meters, including calibrating meters therefor
    Sub Chapter
    9029
    Description
    Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
    Sub Chapter
    9030
    Description
    Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionising radiations
    Sub Chapter
    9031
    Description
    Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
    Sub Chapter
    9032
    Description
    Automatic regulating or controlling instruments and apparatus
    Sub Chapter
    9033
    Description
    Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90

    Case Laws Related to Chapter 90

    Order Number
    Description
    Order Number
    KAR ADRG 27/2022
    Description
    SIVANTOS INDIA PVT. LTD (Authority for Advance Ruling, Karnataka)
    Order Number
    TN/15/ARA/2022
    Description
    FREEZE TECH INNOVATIONS (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-118/2019-20/B-06
    Description
    JYOTI CERAMIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-109/2019-20/B-112
    Description
    PARKER HANNIFIN INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    RAJ/AAR/2021-22/26
    Description
    EKAM, (PROP. VINAY SINGH RAWAT) (Authority for Advance Ruling, Rajasthan)
    Order Number
    RAJ/AAR/2021-22/03
    Description
    USG BORAL BUILDING PRODUCTS (INDIA) PRIVATE LIMITED (Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-61/2020-21/B-31
    Description
    ARCO ELECTRO TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    UP AAAR/16/2021
    Description
    PRAG POLYMERS (Appellate Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/17/ARA/2021
    Description
    DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    UP ADRG 75/2021
    Description
    PRAG POLYMERS (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/01/ARA/2021
    Description
    SI AIR SPRINGS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAAR/APPEAL/2021/04
    Description
    SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD. (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/14/2021
    Description
    TRELLEBORG MARINE SYSTEMS INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/10/2021
    Description
    I-TECH PLAST INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
    Order Number
    UP ADRG 67/2020
    Description
    NILKAMAL LIMITED (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    GUJ/GAAR/R/72/2020
    Description
    AIR CONTROL AND CHEMICAL ENGINEERING CO. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/53/2020
    Description
    M/S NATIONAL HEALTH CARE (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/42/2020
    Description
    SHIROKI TECHNICO INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/22/2020
    Description
    M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    KER/94/2020
    Description
    M/S. DYNAMIC TECHNO MEDICALS PVT. LTD. (Authority for Advance Ruling, Kerala)
    Order Number
    KER/79/2020
    Description
    M/S. DYNAMIC TECHNO MEDICALS PVT. LTD. (Authority for Advance Ruling, Kerala)
    Order Number
    GUJ/GAAR/R/2020/17
    Description
    SHREE MOHIT RAMESHPAL GUPTA (Authority for Advance Ruling, Gujrat)
    Order Number
    TN/15/AAR/2020
    Description
    M/S. HEAVY VEHICLES FACTORY (Authority for Advance Ruling, Tamilnadu)
    Order Number
    Order No. 55
    Description
    RISHABH GARG RAGHAV GARG HUF (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    Order No. 47
    Description
    SUNCHIRIN AUTO PARTS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    KAR ADRG 118/2019
    Description
    M/S. RANDOX LABORATORIES INDIA PRIVATE LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 54/2019
    Description
    M/S. PARKER HANNIFIN INDIA PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    AAR No. KAR ADRG 21/2019
    Description
    M/S. BHARAT ELECTRONICS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    GST-ARA-141/2018-19/B-94
    Description
    NIPRO INDIA CORPORATION PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    KER/52/2019
    Description
    DYNAMIC TECHNO MEDICALS PVT. LTD. (Authority for Advance Ruling, Kerala)
    Order Number
    GST-ARA-124/2018-19/B-69
    Description
    IMPERIAL MOTOR STORES (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-115/2018-19/B-43
    Description
    SANOFI INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    TN/15/AAR/2019
    Description
    V.V. ENTERPRISES PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-106/2018-19/B-34
    Description
    STERLITE TECHNOLOGIES LIMITED. (Authority for Advance Ruling, Maharashtra)
    Order Number
    16/2018-19
    Description
    OPTO ELECTRONICS FACTORY (Authority for Advance Ruling, Uttarakhand)
    Order Number
    A.R. Appeal No. 1/2018/AAAR
    Description
    SARO ENTERPRISES (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-83/2018-19/B-03
    Description
    NR ENERGY SOLUTIONS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-66/2018-19/B-162
    Description
    CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    AAR/04/2018
    Description
    ABBOTT HEALTHCARE PRIVATE LIMITED (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    GUJ/GAAR/R/2018/20
    Description
    M/S. HOUSE OF MARIGOLD (Authority for Advance Ruling, Gujrat)
    Order Number
    KER/15/2018
    Description
    ABBOTT HEALTHCARE (P.) LTD (Authority for Advance Ruling, Kerala)
    Order Number
    AAAR/03/2018 (A.R.)
    Description
    NAGARJUNA AGRO CHEMICALS PRIVATE LIMITED (Appellate Authority for Advance Ruling, Telangana)
    Order Number
    07/2018
    Description
    ASHOK KUMAR PATEL (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    3/2018
    Description
    NAGARJUNA AGRO CHEMICALS PRIVATE LIMITED (Authority for Advance Ruling, Telangana)
    Order Number
    CT/4683/2018-C3
    Description
    SHRI GOPAL GIREESH, VEENA CHEMICALS (Authority for Advance Ruling, Kerala)
    Order Number
    KAR/AAAR /07/2022
    Description
    SIVANTOS INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/57/2020
    Description
    DYNA AUTOMATION PRIVATE LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR ADRG 06/2019
    Description
    RASHI ECO TOURISM LIMITED (Authority for Advance Ruling, Karnataka)

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