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HSN Codes chevron_right Section 18 chevron_right Chapter 90 chevron_right Sub Chapter 9026

Taxonomy

• Section 18 – Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Clocks And Watches; Musical Instruments; Parts And Accessories Thereof • Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof • Sub Chapter 9026 – 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 • New GST Rate for HSN Code 9026 • Tariff HSN Codes under Sub Chapter 9026 • FAQs for Sub Chapter 9026 • Case Laws under Sub Chapter 9026 • Important Disclaimer

Explore other subchapters under Chapter 90

• Sub Chapter 9001 – 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 – 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 – Frames and mountings for spectacles, goggles or the like, and parts thereof • Sub Chapter 9004 – Spectacles, goggles and the like, corrective, protective or other • Sub Chapter 9005 – Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom • Sub Chapter 9006 – Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 • Sub Chapter 9007 – Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus • Sub Chapter 9008 – Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers • Sub Chapter 9010 – Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens • Sub Chapter 9011 – Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection • Sub Chapter 9012 – Microscopes other than optical microscopes; diffraction apparatus • Sub Chapter 9013 – Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter • Sub Chapter 9014 – Direction finding compasses; other navigational instruments and appliances • Sub Chapter 9015 – Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders • Sub Chapter 9016 – Balances of a sensitivity of 5 cg or better, with or without weights • Sub Chapter 9017 – 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 – Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument • Sub Chapter 9019 – 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 – Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters • Sub Chapter 9021 – 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 – 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 9023 – Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses • Sub Chapter 9024 – 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 – Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments • Sub Chapter 9027 – 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 – Gas, liquid or electricity supply or production meters, including calibrating meters therefor • Sub Chapter 9029 – 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 – 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 – Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors • Sub Chapter 9032 – Automatic regulating or controlling instruments and apparatus • Sub Chapter 9033 – Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90

9026 HSN Code: Liquids or Gas Measuring Instruments

HSN Sub Chapter 9026 represents Liquids or Gas Measuring Instruments under GST classification. This code helps businesses identify Liquids or Gas Measuring Instruments correctly for billing, taxation, and trade. With HSN Sub Chapter 9026, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Liquids or Gas Measuring Instruments.

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New GST Rate for HSN Code 9026

GST Rate for Liquids or Gas Measuring Instruments under HSN Code 9026. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
90 9026 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 18% 18%
HSN Code 9026

Chapter: 90

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

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 9026

Following Tariff HSN code falls under Liquids or Gas Measuring Instruments:

Tariff HSN Description
90261010
For measuring or checking the flow or level of liquids : Flow meters
90261020
For measuring or checking the flow or level of liquids : Level gauges
90261090
For measuring or checking the flow or level of liquids : Other
90262000
For measuring or checking pressure
90268010
Other instruments or apparatus : Heat meters
90268090
Other instruments or apparatus : Other
90269000
Parts and accessories
HSN Code 90261010

For measuring or checking the flow or level of liquids : Flow meters

HSN Code 90261020

For measuring or checking the flow or level of liquids : Level gauges

HSN Code 90261090

For measuring or checking the flow or level of liquids : Other

HSN Code 90262000

For measuring or checking pressure

HSN Code 90268010

Other instruments or apparatus : Heat meters

HSN Code 90268090

Other instruments or apparatus : Other

HSN Code 90269000

Parts and accessories

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Case Laws Related to Sub Chapter 9026

Order Number Description
TN/15/AAR/2020
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
GUJ/GAAR/R/2020/17
Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-109/2019-20/B-112
Parker Hannifin India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
GUJ/GAAR/R/57/2020
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-124/2018-19/B-69
Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)
Order No. TN/15/AAR/2020

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GUJ/GAAR/R/2020/17

Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-109/2019-20/B-112

Parker Hannifin India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GUJ/GAAR/R/57/2020

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-124/2018-19/B-69

Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 9026

What products are classified under HSN 9026

It includes Liquids or Gas Measuring Instruments

How do I bill a kit or combo that includes Liquids or Gas Measuring Instruments?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Do spares or accessories of Liquids or Gas Measuring Instruments follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Any import/export nuance for Liquids or Gas Measuring Instruments?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Can reverse charge ever apply to transactions involving Liquids or Gas Measuring Instruments?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Liquids or Gas Measuring Instruments are forward charge. Check the current notifications for any special cases before deciding.

Any special steps when selling Liquids or Gas Measuring Instruments through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 90 expand_more
Sub Chapters:
HSN Code 9001 | HSN Code 9002 | HSN Code 9003 | HSN Code 9004 | HSN Code 9005 | HSN Code 9006 | HSN Code 9007 | HSN Code 9008 | HSN Code 9010 | HSN Code 9011 | HSN Code 9012 | HSN Code 9013 | HSN Code 9014 | HSN Code 9015 | HSN Code 9016 | HSN Code 9017 | HSN Code 9018 | HSN Code 9019 | HSN Code 9020 | HSN Code 9021 | HSN Code 9022 | HSN Code 9023 | HSN Code 9024 | HSN Code 9025 | HSN Code 9026 | HSN Code 9027 | HSN Code 9028 | HSN Code 9029 | HSN Code 9030 | HSN Code 9031 | HSN Code 9032 | HSN Code 9033
HSN Codes:
HSN Code 90011000 | HSN Code 90012000 | HSN Code 90013000 | HSN Code 90014010 | HSN Code 90014090 | HSN Code 90015000 | HSN Code 90019010 | HSN Code 90019090 | HSN Code 90021100 | HSN Code 90021900 | HSN Code 90022000 | HSN Code 90029000 | HSN Code 90031100 | HSN Code 90031900 | HSN Code 90039000 | HSN Code 90041000 | HSN Code 90049010 | HSN Code 90049020 | HSN Code 90049090 | HSN Code 90051000 | HSN Code 90058010 | HSN Code 90058020 | HSN Code 90058090 | HSN Code 90059010 | HSN Code 90059020 | HSN Code 90059090 | HSN Code 90061000 | HSN Code 90062000 | HSN Code 90063000 | HSN Code 90064000 | HSN Code 90065100 | HSN Code 90065200 | HSN Code 90065310 | HSN Code 90065390 | HSN Code 90065910 | HSN Code 90065990 | HSN Code 90066100 | HSN Code 90066200 | HSN Code 90066900 | HSN Code 90069100 | HSN Code 90069900 | HSN Code 90071010 | HSN Code 90071090 | HSN Code 90072010 | HSN Code 90072090 | HSN Code 90079100 | HSN Code 90079200 | HSN Code 90085010 | HSN Code 90085020 | HSN Code 90085030 | HSN Code 90085040 | HSN Code 90089000 | HSN Code 90101000 | HSN Code 90104100 | HSN Code 90104200 | HSN Code 90104900 | HSN Code 90105000 | HSN Code 90106000 | HSN Code 90109000 | HSN Code 90111000 | HSN Code 90112000 | HSN Code 90118000 | HSN Code 90119000 | HSN Code 90121010 | HSN Code 90121090 | HSN Code 90129000 | HSN Code 90131010 | HSN Code 90131020 | HSN Code 90131090 | HSN Code 90132000 | HSN Code 90138000 | HSN Code 90138010 | HSN Code 90138090 | HSN Code 90139000 | HSN Code 90139010 | HSN Code 90139090 | HSN Code 90141000 | HSN Code 90142000 | HSN Code 90148010 | HSN Code 90148020 | HSN Code 90148090 | HSN Code 90149000 | HSN Code 90151000 | HSN Code 90152000 | HSN Code 90153010 | HSN Code 90153090 | HSN Code 90154000 | HSN Code 90158010 | HSN Code 90158020 | HSN Code 90158030 | HSN Code 90158090 | HSN Code 90159000 | HSN Code 90160010 | HSN Code 90160020 | HSN Code 90160090 | HSN Code 90171000 | HSN Code 90172010 | HSN Code 90172020 | HSN Code 90172030 | HSN Code 90172090 | HSN Code 90173010 | HSN Code 90173021 | HSN Code 90173022 | HSN Code 90173023 | HSN Code 90173029 | HSN Code 90178010 | HSN Code 90178090 | HSN Code 90179000 | HSN Code 90181100 | HSN Code 90181210 | HSN Code 90181290 | HSN Code 90181300 | HSN Code 90181400 | HSN Code 90181910 | HSN Code 90181920 | HSN Code 90181990 | HSN Code 90182000 | HSN Code 90183100 | HSN Code 90183210 | HSN Code 90183220 | HSN Code 90183230 | HSN Code 90183290 | HSN Code 90183910 | HSN Code 90183920 | HSN Code 90183930 | HSN Code 90183990 | HSN Code 90184100 | HSN Code 90184900 | HSN Code 90185010 | HSN Code 90185020 | HSN Code 90185030 | HSN Code 90185090 | HSN Code 90189011 | HSN Code 90189012 | HSN Code 90189019 | HSN Code 90189021 | HSN Code 90189022 | HSN Code 90189023 | HSN Code 90189024 | HSN Code 90189025 | HSN Code 90189029 | HSN Code 90189031 | HSN Code 90189032 | HSN Code 90189033 | HSN Code 90189041 | HSN Code 90189042 | HSN Code 90189043 | HSN Code 90189044 | HSN Code 90189091 | HSN Code 90189092 | HSN Code 90189093 | HSN Code 90189094 | HSN Code 90189095 | HSN Code 90189096 | HSN Code 90189097 | HSN Code 90189098 | HSN Code 90189099 | HSN Code 90191010 | HSN Code 90191020 | HSN Code 90191090 | HSN Code 90192010 | HSN Code 90192090 | HSN Code 90200000 | HSN Code 90211000 | HSN Code 90212100 | HSN Code 90212900 | HSN Code 90213100 | HSN Code 90213900 | HSN Code 90214010 | HSN Code 90214090 | HSN Code 90215000 | HSN Code 90219010 | HSN Code 90219090 | HSN Code 90221200 | HSN Code 90221300 | HSN Code 90221410 | HSN Code 90221420 | HSN Code 90221490 | HSN Code 90221900 | HSN Code 90222100 | HSN Code 90222900 | HSN Code 90223000 | HSN Code 90229010 | HSN Code 90229020 | HSN Code 90229030 | HSN Code 90229040 | HSN Code 90229090 | HSN Code 90230010 | HSN Code 90230090 | HSN Code 90241000 | HSN Code 90248010 | HSN Code 90248091 | HSN Code 90248099 | HSN Code 90249000 | HSN Code 90251110 | HSN Code 90251190 | HSN Code 90251910 | HSN Code 90251920 | HSN Code 90251990 | HSN Code 90258010 | HSN Code 90258020 | HSN Code 90258030 | HSN Code 90258090 | HSN Code 90259000 | HSN Code 90261010 | HSN Code 90261020 | HSN Code 90261090 | HSN Code 90262000 | HSN Code 90268010 | HSN Code 90268090 | HSN Code 90269000 | HSN Code 90271000 | HSN Code 90272000 | HSN Code 90273010 | HSN Code 90273020 | HSN Code 90273090 | HSN Code 90274000 | HSN Code 90275010 | HSN Code 90275020 | HSN Code 90275030 | HSN Code 90275090 | HSN Code 90278010 | HSN Code 90278020 | HSN Code 90278030 | HSN Code 90278040 | HSN Code 90278090 | HSN Code 90278100 | HSN Code 90278910 | HSN Code 90278920 | HSN Code 90278930 | HSN Code 90278990 | HSN Code 90279010 | HSN Code 90279020 | HSN Code 90279090 | HSN Code 90281000 | HSN Code 90282000 | HSN Code 90283010 | HSN Code 90283090 | HSN Code 90289010 | HSN Code 90289090 | HSN Code 90291010 | HSN Code 90291090 | HSN Code 90292010 | HSN Code 90292020 | HSN Code 90292030 | HSN Code 90292090 | HSN Code 90299000 | HSN Code 90301000 | HSN Code 90302000 | HSN Code 90303100 | HSN Code 90303200 | HSN Code 90303310 | HSN Code 90303320 | HSN Code 90303330 | HSN Code 90303340 | HSN Code 90303350 | HSN Code 90303390 | HSN Code 90303900 | HSN Code 90303910 | HSN Code 90303920 | HSN Code 90303930 | HSN Code 90303940 | HSN Code 90303950 | HSN Code 90303990 | HSN Code 90304000 | HSN Code 90308200 | HSN Code 90308300 | HSN Code 90308400 | HSN Code 90308910 | HSN Code 90308920 | HSN Code 90308990 | HSN Code 90309010 | HSN Code 90309090 | HSN Code 90311000 | HSN Code 90312000 | HSN Code 90313000 | HSN Code 90314100 | HSN Code 90314900 | HSN Code 90318000 | HSN Code 90319000 | HSN Code 90321010 | HSN Code 90321090 | HSN Code 90322010 | HSN Code 90322090 | HSN Code 90328100 | HSN Code 90328910 | HSN Code 90328990 | HSN Code 90329000 | HSN Code 90330000
State Code List:

Explore other subchapters under Chapter 90

• Sub Chapter 9001 – 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 – 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 – Frames and mountings for spectacles, goggles or the like, and parts thereof • Sub Chapter 9004 – Spectacles, goggles and the like, corrective, protective or other • Sub Chapter 9005 – Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom • Sub Chapter 9006 – Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 • Sub Chapter 9007 – Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus • Sub Chapter 9008 – Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers • Sub Chapter 9010 – Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens • Sub Chapter 9011 – Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection • Sub Chapter 9012 – Microscopes other than optical microscopes; diffraction apparatus • Sub Chapter 9013 – Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter • Sub Chapter 9014 – Direction finding compasses; other navigational instruments and appliances • Sub Chapter 9015 – Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders • Sub Chapter 9016 – Balances of a sensitivity of 5 cg or better, with or without weights • Sub Chapter 9017 – 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 – Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument • Sub Chapter 9019 – 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 – Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters • Sub Chapter 9021 – 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 – 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 9023 – Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses • Sub Chapter 9024 – 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 – Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments • Sub Chapter 9027 – 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 – Gas, liquid or electricity supply or production meters, including calibrating meters therefor • Sub Chapter 9029 – 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 – 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 – Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors • Sub Chapter 9032 – Automatic regulating or controlling instruments and apparatus • Sub Chapter 9033 – Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90