97
Works of art, collectors' pieces and antiques
Chapter Notes
1
This Chapter does not cover :
(a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907;
(b) theatrical scenery, studio back-cloths and the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or
(c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).
2
Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
3
For the purposes of heading 9702, the expression “original engravings, prints and lithographs"
means impressions produced directly, in black and white, or in colour, of one or of several plates
wholly executed by hand by the artist, irrespective of the process or of the material employed by him,
but not including any mechanical or photomechanical process.
4
Heading 9703 does not apply to mass-produced reproductions or works of conventional
craftsmanship of a commercial character, even if these articles are designed or created by artists.
5
(A) Subject to Notes 1 to 4 3 above, articles of this Chapter are to be classified in this Chapter
and not in any other Chapter of this Schedule.
[in clause (A) of Note 5, for the words and figures "Note1 to 3", the words and figures "Note 1 to 4" shall be substituted by clause 97(b) of Finance Bill 2022 w.e.f. 1 May 2022.]
(B) Heading 9706 does not apply to articles of the preceding headings of this Chapter.
6
Frames around paintings, drawings, pastels, collages or similarly decorative plaques,
engravings, prints or lithographs are to be classified with those articles, provided they are of a kind
and of a value normal to those articles. Frames which are not of kind or of a value normal to the
articles referred to in this Note are to be classified separately.
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 9701 | PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES | ||||||||
| - | Of an age exceeding 100 years: | ||||||||
| 9701 | 9701 21 | 9701 21 00 |
-- |
Paintings, drawings and pastels | u | 10.0% | |||
| 9701 | 9701 21 | 9701 21 00 | - - | Paintings, drawings and pastels | u | 10% | |||
| 9701 | 9701 22 | 9701 22 00 |
-- |
Mosaics | u | 10.0% | |||
| 9701 | 9701 22 | 9701 22 00 | - - | Mosaics | u | 10% | |||
| 9701 | 9701 29 | 9701 29 00 |
-- |
Other | u | 10.0% | |||
| 9701 | 9701 29 | 9701 29 00 | - - | Other | u | 10% | |||
| - | Other; | ||||||||
| 9701 | 9701 91 | 9701 91 00 | - - | Paintings, drawings and pastels | u | 10% | |||
| 9701 | 9701 91 | 9701 91 00 |
-- |
Paintings, drawings and pastels | u | 10.0% | |||
| 9701 | 9701 92 | 9701 92 00 |
-- |
Mosaics | u | 10.0% | |||
| 9701 | 9701 92 | 9701 92 00 | - - | Mosaics | u | 10% | |||
| 9701 | 9701 99 | 9701 99 00 | - - | Other | u | 10% | |||
| 9701 | 9701 99 | 9701 99 00 |
-- |
Other | u | 10.0% | |||
| 9702 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | ||||||||
| 9702 | 9702 10 | 9702 10 00 | - | Of an age exceeding 100 years | u | 10% | |||
| 9702 | 9702 10 | 9702 10 00 |
- |
Of an age exceeding 100 years | u | 10.0% | |||
| 9702 | 9702 90 | 9702 90 00 | - | Other | u | 10% | |||
| 9702 | 9702 90 | 9702 90 00 |
- |
Other | u | 10.0% | |||
| 9703 | ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL | ||||||||
| 9703 | 9703 10 |
- |
Of an age exceeding 100 years | ||||||
| 9703 | 9703 10 | - | Of an age exceeding 100 years: | ||||||
| 9703 | 9703 10 | 9703 10 10 | --- | Of metal | u | 10% | |||
| 9703 | 9703 10 | 9703 10 10 |
--- |
Of metal | u | 10.0% | |||
| 9703 | 9703 10 | 9703 10 20 | --- | Of stone | u | 10% | |||
| 9703 | 9703 10 | 9703 10 20 |
--- |
Of stone | u | 10.0% | |||
| 9703 | 9703 10 | 9703 10 90 |
--- |
Other | u | 10.0% | |||
| 9703 | 9703 10 | 9703 10 90 | --- | Other | u | 10% | |||
| 9703 | 9703 90 |
- |
Other: | ||||||
| 9703 | 9703 90 | - | Other: | ||||||
| 9703 | 9703 90 | 9703 90 10 |
--- |
Of metal | u | 10.0% | |||
| 9703 | 9703 90 | 9703 90 10 | - - - | Of metal | u | 10% | |||
| 9703 | 9703 90 | 9703 90 20 | - - - | Of stone | u | 10% | |||
| 9703 | 9703 90 | 9703 90 20 |
--- |
Of stone | u | 10.0% | |||
| 9703 | 9703 90 | 9703 90 90 |
--- |
Other | u | 10.0% | |||
| 9703 | 9703 90 | 9703 90 90 | - - - | Other | u | 10% | |||
| 9704 | POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN THOSE OF HEADING 4907 | ||||||||
| 9704 | 9704 00 | - | Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : | ||||||
| 9704 | 9704 00 | 9704 00 10 | --- | Used postal stamp | kg. | Free | |||
| 9704 | 9704 00 | 9704 00 10 |
--- |
Used postal stamp | u | Free | |||
| 9704 | 9704 00 | 9704 00 20 | --- | Used or unused first-day covers for philatelists | kg. | Free | |||
| 9704 | 9704 00 | 9704 00 20 |
--- |
Used or unused first-day covers for philatelists | u | Free | |||
| 9704 | 9704 00 | 9704 00 90 |
--- |
Other | u | Free | |||
| 9704 | 9704 00 | 9704 00 90 | --- | Other | kg. | Free | |||
| 9705 | COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST | ||||||||
| 9705 | 9705 10 | 9705 10 00 |
- |
Collections and collectors' pieces of archaeological, ethnographic or historical interest | u | 10.0% | |||
| 9705 | 9705 10 | 9705 10 00 | - | Collections and collectors' pieces of archaeological, ethnographic or historical interest | u | 10% | |||
| - | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: | ||||||||
| 9705 | 9705 21 | 9705 21 00 |
-- |
Human specimens and parts thereof | u | 10.0% | |||
| 9705 | 9705 21 | 9705 21 00 | -- | Human specimens and parts thereof | u | 10% | |||
| 9705 | 9705 22 | 9705 22 00 | -- | Extinct or endangered species and parts thereof | u | 10% | |||
| 9705 | 9705 22 | 9705 22 00 |
-- |
Extinct or endangered species and parts thereof | u | 10.0% | |||
| 9705 | 9705 29 | 9705 29 00 | -- | Other | u | 10% | |||
| 9705 | 9705 29 | 9705 29 00 |
-- |
Other | u | 10.0% | |||
| - | Collections and collectors' pieces of numismatic interest: | ||||||||
| 9705 | 9705 31 | 9705 31 00 |
-- |
Of an age exceeding 100 years | u | 10.0% | |||
| 9705 | 9705 31 | 9705 31 00 | -- | Of an age exceeding 100 years | u | 10% | |||
| 9705 | 9705 39 | 9705 39 00 |
-- |
Other | u | 10.0% | |||
| 9705 | 9705 39 | 9705 39 00 | -- | Other | u | 10% | |||
| 9706 | ANTIQUES OF AN AGE EXCEEDING 100 YEARS | ||||||||
| 9706 | 9706 10 | 9706 10 00 |
- |
Of an age exceeding 250 years | u | 10.0% | |||
| 9706 | 9706 10 | 9706 10 00 | - | Of an age exceeding 250 years | u | 10% | |||
| 9706 | 9706 90 | 9706 90 00 |
- |
Other | u | 10.0% | |||
| 9706 | 9706 90 | 9706 90 00 | - | Other | u | 10% | |||