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    Sub Chapters under HSN Chapter 98

    The following Sub Chapters fall under HSN Chapter 98:

    Sub Chapter
    Description
    Sub Chapter
    9801
    Description
    All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf; and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above
    Sub Chapter
    9802
    Description
    Laboratory chemicals
    Sub Chapter
    9803
    Description
    All dutiable articles, imported by a passenger or a member of a crew in his baggage
    Sub Chapter
    9804
    Description
    All dutiable articles, intended for personal use, imported by post or air
    Sub Chapter
    9805
    Description
    THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY:

    Case Laws Related to Chapter 98

    Order Number
    Description
    Order Number
    38/2022
    Description
    BHAVANI DEVELOPERS (Authority for Advance Ruling, Telangana)
    Description
    GULF TURBO SOLUTIONS LLP (Authority for Advance Ruling, Maharashtra)
    Description
    DELHI METRO RAIL CORPORATION LTD. vs. KONE ELEVATORS INDIA PVT. LTD. (Delhi High Court)
    Order Number
    KAR ADRG 91/2019
    Description
    VAPS KNOWLEDGE SERVICES PVT. LTD. (Authority for Advance Ruling, Karnataka)

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