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HS Code (HS 2012)   Product-  HS Code (HS 2012)                                          Product-
 Chapter  Heading  Subheading   Product Description   Specific Rule   Chapter  Heading  Subheading   Product Description   Specific Rule
 - Freezers of the chest type, not exceeding  CTSH   or                                 CTSH      or
         8418.30                     8419.39  -- Other
 800 l capacity   RVC40                                                                 RVC40
         8418.40   - Freezers of the upright type, not exceeding  CTSH   or           8419.40  - Distilling or rectifying plant   CTSH   or
 900 l capacity   RVC40                                                                 RVC40
 -  Other  furniture  (chests,  cabinets,  display           8419.50  - Heat exchange units   CTSH   or
         8418.50   counters,  show-cases  and  the  like)  for  CTSH   or               RVC40
 storage   and   display,   incorporating  RVC40           8419.60  - Machinery for liquefying air or other gases   CTSH   or
 refrigerating or freezing equipment                                                    RVC40
 - Other refrigerating or freezing equipment;               - Other machinery, plant and equipment

 heat pumps                                   --  For  making  hot  drinks  or  for  cooking  or  CTSH   or
 --  Heat  pumps  other  than  air  conditioning  CTSH   or           8419.81   heating food   RVC40
         8418.61
 machines of heading 84.15   RVC40                                                      CTSH      or
 CTSH   or                           8419.89  -- Other                                  RVC40
         8418.69  -- Other
 RVC40                                                                                  CTH       or
             - Parts                 8419.90  - Parts                                   RVC40
 -- Furniture designed to receive refrigerating  CTH   or   Calendering or other rolling machines, other
         8418.91
 or freezing equipment   RVC40       84.20       than  for  metals  or  glass,  and  cylinders
         8418.99  -- Other   CTH   or         therefor
 RVC40                                                                                  CTSH      or
 Machinery,  plant  or  laboratory  equipment,           8420.10  - Calendering or other rolling machines   RVC40
 whether or not electrically heated (excluding               - Parts
 furnaces,  ovens  and  other  equipment  of                                            CTH       or
 heading 85.14), for the treatment of materials           8420.91  -- Cylinders         RVC40
 by  a  process  involving  a  change  of           8420.99  -- Other                   CTH       or

     84.19       temperature  such  as  heating,  cooking,                              RVC40
 roasting,  distilling,  rectifying,  sterilising,   Centrifuges,  including  centrifugal  dryers;
 pasteurising, steaming, drying, evaporating,       84.21       filtering   or   purifying   machinery   and
 vaporising, condensing or cooling, other than   apparatus for liquids or gases
 machinery  or  plant  of  a  kind  used  for               - Centrifuges, including centrifugal dryers
 domestic   purposes;   instantaneous   or                                              CTSH      or
 storage water heaters, non-electric           8421.11  -- Cream separators             RVC40
             -  Instantaneous  or  storage  water  heaters,               8421.12  -- Clothes-dryers   CTSH   or
 non-electric                                                                           RVC40
 CTSH   or
         8419.11  -- Instantaneous gas water heaters           8421.19  -- Other        CTSH      or
 RVC40                                                                                  RVC40
         8419.19  -- Other   CTSH   or               -  Filtering  or  purifying  machinery  and
 RVC40                                        apparatus for liquids
 CTSH   or
         8419.20  - Medical, surgical or laboratory sterilisers           8421.21  -- For filtering or purifying water   CTSH   or
 RVC40                                                                                  RVC40
             - Dryers                         --  For  filtering  or  purifying  beverages  other  CTSH   or
 CTSH   or                           8421.22   than water                               RVC40
         8419.31  -- For agricultural products
 RVC40                                        -- Oil or petrol-filters for internal combustion  CTSH   or
 CTSH   or                           8421.23   engines                                  RVC40
         8419.32  -- For wood, paper pulp, paper or paperboard
 RVC40                                                                                  CTSH      or
                                     8421.29  -- Other
                                                                                        RVC40




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