Regulation No. 126 / 1951 Coll.
Regulation adjusting the tariff explanatory notes
Valid
Effective from 01.01.1952
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126.
Order of the Minister for Finance
of 21 December 1951
adjusting the explanatory notes to the tariff.
The Minister of Finance commands, in an agreement with the participating ministers pursuant to § 1 of Act No. 145 / 1950 Coll., on the adaptation of explanatory notes to the tariff:
The Explanatory Notes to the Customs Tariff published in the Annex to Decree No. 258 / 1949 Coll., on the adaptation of the Explanatory Notes to the Customs Tariff, as amended by Regulation No. 205 / 1950 Coll. are amended and supplemented. Amendments and additions are set out in the Annex to this Regulation and are published in the Annex to the Collection of Laws. *)
This Regulation shall enter into force on 1 January 1952.
Zaporocký v. r.
Cable v. r.
Annex to Regulation No 126 / 1951 of the Minister for Finance Coll., adjusting the explanatory notes to the tariff.
AMENDMENTS AND ADJUSTMENTS
Explanatory notes to the tariff.
1. In the introductory explanatory note 2 (2), the last sentence is amended and read:
Goods thus combined shall be treated as goods linked to other materials, unless they allow explanations of exceptions for individual tariff numbers.
2. In the introductory explanatory note 4 (2), the words "and, in the case of pol. pol. 575 (a) and 575 (b) 'are replaced by the words" and in the case of the number 575'.
3. In the introductory explanatory note 5 (6), the words "see paragraph 2 (1) of the Explanatory Notes to the rate" shall be replaced by the words "see paragraph 2 of the Explanatory Note to the rate";
4. In paragraph 2 of the General Explanatory Notes to Class IV, the word "(syrup) 'is inserted after the word" solutions'.
5. Paragraph 3 of the General Explanatory Notes to Class IV is amended and read as follows:
(3) Only malt sugar (after malt extract) reeks of the sugars mentioned in the explanatory notes, but all these sugars give off the smell of caramel when burning. They are characterised by unequal weakness and various solubility in anhydrous alcohol. Except for sucrose, it's sugar-reducing.
(a) According to sweetening, the following order is given: fruit, sucrose, grape, malt and milk sugar, which gives the tongue the impression of sand.
(b) In anhydrous alcohol, sucrose and sugar are practically not dissolved, whereas fruit sugar is dissolved in it, especially hot.
(c) Aqueous solutions of reducing sugars (including invert sugar), when boiling with Fehling's solution (see Explanatory Note 2 to the rate number 614), give a red copper oxide sieve. Therefore, sucrose does not give this reaction. Its aqueous solution must first be inverted by boiling with several drops of salt acid. Only then (after possible neutralisation) is Fehling's solution added and boiled again. If the red broth shows up, it's sucrose.
If a party proposes that the goods be dealt with at the rate of number 21, an assessment of the relevant testing institute should be required, with express warning of the provisions of the explanatory notes on the concept of molasses. This is also the case if sugar declared as stuffed according to the rate of 20 doubt is that it is not invert sugar number 19 or a mixture of sugars which, according to the explanatory notes to the rate of 20, belongs to the rate of 19.
6. The explanatory notes to the rate number 19 are amended and read:
Number 19.
beet sugar and all sugar of the same chemical composition, without regard to the degree of purity, excluding molasses; Invert sugar.
(1) This heading covers sugar, called chemically sucrose, without regard to purity, i.e. raw and refined sugar beet and cane, and other sugars of the same chemical composition, for example maple sugar. Raw sugar is usually brown, semi-purified (affined) is yellowish. Sugar refined is white and comes to the store as crystal, cubes, homole, sugar broken, melivo (grits, flour, powder) and j. Kandys, which also belongs here, is refined sugar in crystals of white, yellow to brown colour, which was formed by slow crystallization of pure sugar solution.
(2) Invert sugar is a mixture of the same parts of grape and fruit sugar obtained by the hydrolysis of sucrose by the action of acids (inverting). It's the basis for making artificial honey.
(3) Burned sugar, tac. 20; molasses, tac. 21.
7. The following two paragraphs shall be inserted after explanatory note 1 (2) to the rate number 20:
(3) The colour of the burnt sugar is determined as follows: 10 g of burnt sugar is dissolved in 500 cm3 of water and 5 cm3 of this solution is diluted again to 500 cm3. The liquid thus obtained must still be clearly coloured.
(4) If it is suspected that the burnt sugar is coloured with tar dyes, it is examined as follows: About 2% of the sample solution is cooked after the addition of a few drops of acetic acid with a wool defatted, undyed and sick on the water bath for about 10 minutes, after which the wool is removed and well washed with water and soap. If the wool is coloured, the presence of tar dye is demonstrated. If the fibre is not dyed, the test carried out according to the instructions in Explanatory Note 3 to the rate number 109 shall decide whether the burnt sugar is dyed with tar dye.
8. In explanatory note 1 to the number 20, paragraph 3 shall be renumbered paragraph 5.
9. Paragraph 2 of the Explanatory Notes to the rate number 23 is deleted.
10. Explanatory note 7 to the rate number 33 is deleted.
11. Explanatory note 5 to the rate number 47 is deleted.
12. In explanatory note 1 (1) to the rate number 80, the words "whether or not in coated sheet metal packaging weighing at least 10 kg 'are replaced by the words" whether or not in boxes, glasses, bottles, etc. sealed immediately'.
13. Explanation 2 to the rate. Number 80 is deleted.
14. Explanatory note 3 to the rate number 80 shall be marked as explanatory note 2.
15. Explanatory note 5 to the tariff numbers 88, 89 and 90 are amended and read:
5. For the manufacture of edible fats of edible tallow, oleomargarine and premier jus imported for that manufacture under note 3 above. number 90 shall be considered as processing with other fats or fatty oils. The resulting product shall not be liquid at 15 degrees C (see General Explanatory Notes 1 and 2 to the rate XI). The mere repackaging of imported fats cannot therefore be recognised as producing edible fats within the meaning of the note.
16. In paragraph 2 of the Explanatory Notes to the rate number 93, the words "oiticic oil from the fruits of the South American tree Licania rigida Benth., semi-rigid to rigid, usually yellowish green, used for the production of lacquers, shall be inserted before the word" ukuhubuho. "'
17. Paragraph 3 of the Explanatory Notes to the tariff number 96 is amended and read:
(3) Mineral oils with a lubricating rate. Some oils for overheated steam meet this condition. As these oils differ from the vaseline, it is described in explanatory note 1 to the rate number 99. Mixtures of these mineral oils with oily oils or fats include, at 15 ° C, butter-based or firmer consistences, in the rate of. Mineral oils lubricating, liquid, or which at 15 ° C do not yet reach buttery consistence, at a rate of 177 and 178.
18. Paragraph 6 of the Explanatory Notes to the tariff number 96 is amended and reads:
(6) Montaneous wax crude, pol. pol. pol. 169 b); montaneous loss, pol. 169 a).
19. In General Explanatory Notes 1 (2), last sentence, to Section XII, the words "cleaned or raw 'are replaced by" raw, cleaned or conjugated (with artificially improved characteristics for the production of oil meats)'.
20. Explanatory note 2 (5) to the rate of 102- 106 shall be added as follows:
His similar abrasin oil also solidifies by the action of a solution of iodine in chloroform; is discussed in the same way as Chinese wood oil.
21. Explanatory note 2 (6) to the rate of 102- 106 is amended and read as follows:
(6) Oils of the explicitly unspecified rate of number 103 include, inter alia, mustard oil, kapok oil, hemp, croton, bone, flax, almond, nut, parsley, perilla, lard, castor, stilingia and pumpkin.
22. Paragraphs 8 to 17 of Explanatory Notes 2 to the Rates 102-106 are amended as follows:
(a) Paragraphs shall be renumbered as follows: 8 as 9, 9 to 12 as 11 to 14, 14 and 15 as 17 and 18, 16 and 17 as 20 and 21.
(b) Paragraphs 8, 10, 15, 16 and 19 shall read as follows:
(8) Kapok oil, from kapok seed, is yellow to brown yellow with green fluorescent. It is used in the food industry, for lighting and for making soap.
(10) Bone oil is the liquid fraction of bone fat from which it is obtained by cold pressing; It is used mainly as lubricants for finer machines and clocks.
(15) It is obtained by drawing out the hooves and hooves. They are often used in the processing of adjacent bones, so the resulting oil is a mixture of oil of the hoof and bone with which it has the same use.
(16) Perilla oil is pressed from ground perilla seeds (Perilla ocymoides); is pale yellow; is replaced by linseed oil.
(19) The stilingia oil is pressed from the seeds of the Chinese tallow tree after the removal of the solid Chinese tallow from the internal fertilizers (see the explanatory notes to the rate number 93); it is used to create humility.
23. Explanatory note 6 to the rate of 102-106 is amended and reads:
6. Crude oils imported for the production of edible fats and oils under the tariff note. The oil shall be in the state in which it was obtained directly from the seeds without being partially or completely pre-cleaned or otherwise processed. This finding shall be made by the appropriate test institute. The production of edible oils shall be regarded as such refining of imported crude oils resulting in oil eligible for human consumption. The refining consists essentially of the following steps: the neutralisation of fatty acids by sodium lye, the separation of the resulting soap, the removal of soap residues and drying, the discoloration in bleaching instruments of the earth, the separation of oils from the earth in the calories, the desodorisation of steam and cooling. This oil is recognised in terms of customs duties for the product for which authorisation has been granted and it is therefore not necessary to monitor, without serious reason, further processing into other edible oils or edible fats (e.g. mixing with other oily oils or fats). This principle does not prejudice the fact that after hardening the oil must be re-cleaned, in particular to remove the dissipated materials from its contact materials.
24. In explanatory note 4 to the rate number 109, the word "monopoly 'is replaced by" general'.
25. In paragraph 3 of the Explanatory Notes to the rate number 131, the last words "and 80 'shall be deleted.
26. Explanatory note 3 (5) to the rate number 134 shall be amended and read as follows:
(5) The Ministry of Finance will determine where the distribution and registration of the contingent is concentrated.
27. In explanatory note 6 (3) to the tariff number 134, the words "tariff number 356 or 357 'are replaced by the words" rate number 356'.
28. Paragraph 3 of the Explanatory Notes to the rate number 144 is amended and read as follows:
(3) As modified ores, metal oxides in the tariff not specifically mentioned and imported for metal production are also discussed. When discussing them, a declaration must be made by the manufacturing undertaking - if it does not declare itself - that the goods will be used for that purpose. The negotiating customs office may occasionally supervise the use or take measures to ensure that the nearest customs office or control unit of the ONV is supervised. Any other use of such oxygen oxides without the consent of the customs administration is punishable. For the tariff classification of these oxides, see the Explanatory Notes to the rate number 626.
29. The heading of the explanatory notes to the rate number 155 is amended and reads:
essential oils, efficient parts of essential oils and artificial substances.
30. Paragraphs 1 to 3 of the Explanatory Notes 1 to the rate number 155 are amended and read:
1. (1) For the tariff of heading 155, essential oils (etheric oils), whether or not embossed with essential oils, then effective parts of essential oils (for example, camphors in the broadest sense of the word, excluding camphor of the Japanese rate, number 152) and artificial substances, not specifically included in other tariff headings. The essential oils are usually liquid, rarely solid, more or less volatile, colourless or in various (to dark) colours at normal temperatures; in water they dissolve slightly, well in diluted alcohol. Capers in the broadest sense of the word are crystalline volatile substances that occur in essential oils and are commonly called (e.g. peppermint, menthol, thyme, thymol, thyme, thyme, etc.). Artificial odoriferous substances have a variety of characteristics (alcohols, aldehydes, ketones, esters, etc.); they are prepared either from essential oils (actually from efficient parts) by chemical transformation or synthetically. Heading 155 only applies to artificial substances which are fragrant only if they are chemical individuals, i.e. they are not mixed with each other or with other substances.
(2) Goods at the rate of 155 in packages with inscriptions, instructions for use and the like, if they appear as pharmaceutical or perfumery goods, at the rate of 630 or 633. See also Explanatory Notes 1 (5) to the Rates 630 and paragraphs 1 and 15 to the Rates 633.
(3) Goods at the rate of 155 with the addition of alcohol, at the rate of 633b).
31. In explanatory note 1 (4), the first sentence to the rate number 155 shall be deleted from the word "artificial 'and the words" equal to them'.
32. In explanatory note 1 (8) to the rate of No 155, the words "Painted oils' are replaced by the words" Goods at No 155 '.
33. The following paragraph 9 is inserted after explanatory note 1 (8) to the rate number 155:
(9) Mixtures of essential oils, effective parts of essential oils and of artificial substances of fragrance, of a number 633. See also the explanatory notes to the tariff number 633.
34. Explanatory note 2 (2) to the rate number 155 is amended and read as follows:
(2) Anethol (p-methoxypropenylbenzene, p-propenylanisole) is an effective part of many essential oils, in particular aniseed and fennel; consists of colourless crystalline scales which taste sweet and smell anise. It is also prepared artificially and is used mainly in food, medicine, perfumery and the production of aniseed aldehydes. Menthol (hexahydrothymol, terpanol, mint camphor) is mainly contained in peppermint oil from which it is eliminated by cooling. It is a colourless, solid, crystalline substance (needles or fries), pleasant mint smell and taste, well soluble in alcohol and ether. It is also prepared artificially. It is mainly used in medicine, in the food industry, in cosmetics and as a source for other compounds.
35. Paragraphs 1 to 3 of the Explanatory Notes 3 to the rate number 155 are amended and read:
Carpet, black, black, red, black, black, black, black, black, black, black, black, black, black, black, white, black, white, white, white, white, white, white, white, white, white, white, white, yellow, black, black, black, black, black, black, white, white, black, black, white, black, white, white, white, white, white, white, white, white, white, white, white, white, yellow, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black, black It also includes purified amber oil and purified animal oil (purified deer horn oil, Dippel oil, whether or not Chabert oil, i.e. a mixture of animal oil with terpentine oil).
Cyclylenecarboxylic acid (mercaptylenecarboxylic acid)
(3) Terpentine oil (terpentine oil), amber crude oil, animal crude oil (deer horn oil), beech wood oil (wood tar oil), number 173.
36. Explanatory note 3 (6) to the rate number 155 shall be added as follows:
Trinitroterciárbutyltoluene (tonquinol, Baurovo musk), per cent 152.
37. Paragraphs 4 and 5 of the Explanatory Notes to the rate number 166 are amended and read:
(4) Montana shame, the remainder after production of purified montan wax, at the rate of pol. 169 a).
(5) The point at which the residues of paraffin oil imported for the production of ceresin are to be removed shall be determined by the appropriate test institute.
38. In paragraph 3 of the Explanatory Notes to the rate number 169, the words "if not containing more than 5% paraffin 'are replaced by" (the rest after the production of purified montanic wax)'.
39. In explanatory note 1 (2) to the tariff number 173, the words "(terpentine oils) 'shall be inserted after the words" terpentine oils'.
40. Paragraph 2 of the last sentence of the explanatory notes to the rate number 175 shall be deleted.
41. Paragraphs 4 to 7 of the Explanatory Notes to the rate number 175 are amended and read:
(4) Oil from which it discharges not more than 30% by volume during distillation up to 150 ° C (petrol fraction) shall be treated at the rate of pol. 175 (a), if intended for industrial processing into mineral oils, otherwise at the rate of pol. 175 (b). Distillation or hydrogenation shall be considered as the industrial processing of this oil into mineral oils. Other methods of processing this oil into mineral oils will be recognised by the Ministry of Finance in an agreement with the Ministry of Foreign Trade. To this end, the relevant Ministry of Economic Affairs may be requested to comment. However, blending of oil with other mineral oils for the purpose of preparing mixtures intended for direct use cannot be regarded as processing into mineral oils, for example, so that oil, without all processing, would replace the mineral oil in consumption by the number 177 after the addition of 178.
(5) Therefore, if oil for which the petrol fraction is not more than 30% vol is discussed for fuel plants for distillation or hydrogenation, it shall be discussed on the basis of the parties' proposal at the rate of pol. 175 (a). Any other use of oil so negotiated without the consent of the customs administration is punishable. When testing it by the appropriate test institute, it should be requested that the Institute not only ascertain the size of the proportion passing up to 150 ° C during distillation but also whether it is oil at all. The Ministry of Finance shall establish an appropriate way of carrying out the necessary expert investigations and findings. Shipments of this oil will point customs to fuel factories under customs clearance.
(6) When dealing with oil at the rate of pol. pol. 175 (b), the goods should be given an occasional examination by the competent testing institute of whether they are oil. Oil of this rate, of which more than 30% by volume is distilled at distillation up to 150 ° C, may be collected by mineral oil refineries benefiting from further industrial treatment by distillation in accordance with Note 1 to Section XXI.
(7) Oil which has been deprived of a share shall be treated as mineral oil at a rate of 177 or 178, as well as oil which has been found to have been incorporated into it by a substantial quantity of mineral oils.
(42) Explanatory notes 3 (10) to the rates of Nos 177 and 178 shall be deleted.
43. Section 12 (7), General Explanatory Notes In respect of tariff classes XXII-XXV, the words "stockings, socks and 'shall be deleted.
44. Explanatory note 2 (3) to the rate number 244 shall be deleted.
45. In paragraph 4 of the Explanatory Notes to the rate number 272, the words "to the rate number 360 'are replaced by the words" to the rate number 358'.
46. In explanatory note 1 (7) to the rate of No 276, the words "the rate of No 360, after or after the rate of No 362 (b) 'are replaced by the words" the rate of No 358'.
47. In explanatory note 2 (4) to the rate of number 279, the words "pol. pol. pol. 356 (c) 'are replaced by the words" the rate of number 356'.
48. In explanatory note 2 (7) to the rate of No 281, the words "to the rate of Nos 358 and 359 'are replaced by the words" to the rate of No 358'.
49. In explanatory note 3 (1) to the rate of No 282, the words "(see also the third general explanatory note to the rate of No 356-360) 'are replaced by the words" (see also General Explanatory Note 3 to the rate of No 356 and 358)'.
50. In explanatory note 3 (4) to the rate of No 314, the words "the rate of No 575 (c) 2 'are replaced by the words" the rate of No 575'.
51. In explanatory note 4 (3) to the rate of No 338, the words "pol. pol. pol. 356 (c), after p. 357 (b) 'are replaced by the words" the rate of No 356'.
52. Explanatory note 5 (7) to the rate number 339 is amended and read as follows:
(7) Alba, calendars, notebooks, etc. in leather bindings, if they do not belong to the tariff of 647, are to be dealt with at the rate of 300.
53. In the text under the heading to the rate XXXIV, the words "(tariff No 356-360) 'are replaced by the words" (tariff No 356 and 358)'.
54. In explanatory note 1 (3) to the rate number 347, the words "or 357 'shall be deleted.
55. Explanatory note 4 to the rate number 347 is amended and reads:
4. The intertwined brooms set by No. 347 are brooms made of rims of birch, willow and other, with or without wooden handles.
56. In explanatory note 5 to the rate of No 347, the words "by the rate of No 356-360 'are replaced by the words" by the rate of No 356 or 358'.
57. Paragraph 4 of the explanatory notes to the rate of 350 is amended and read:
(4) Parquet floors and parts of parquet floors, of a kind used for parquet floors, of a number of 356; of a number of 358.
(58) Explanatory note 2 (2) to the rate number 352 shall be deleted and paragraph 3 of this explanatory note shall be marked as paragraph 2.
59. In explanatory note 3 to the tariff heading 352, the words at the end are deleted, "all of these strips, whether or not linked to leather or to ordinary matter; bars connected with other fine or very fine matter shall be treated according to the rates of heading 359, 360 or the rates of pol. 362 (b) ';
60. In explanatory note 4 to the tariff number 352, the marking of paragraph 1 and the whole of paragraph 2 are deleted.
61. In explanatory note 5 to the tariff number 352, the labelling of paragraph 1 and the whole of paragraph 2 shall be deleted.
62. The following explanatory note 6 is inserted after explanatory note 5 to the rate number 352:
6. Pol. 352a (1) and 352a (2), which are associated with ordinary matter or leather, shall be stuffed according to the number 356; in the case of pol. 352a (3), 352a (4) and 352b (2), the connection to such materials shall not be taken into account; all strips associated with fine matter other than leather or with very fine matter or coated leather shall be stuffed according to the rate of number 358.
63. In explanatory note 1 to the rate number 353, the words "or 357 'are deleted.
64. In explanatory note 1 (1) to the rate number 354, the words "the rate number 356-360 'are replaced by the words" the rate number 356 and 358'.
65. In explanatory note 2 to the rate number 354, the words "or 357 'are deleted.
66. In explanatory note 4 (2) to the rate number 354, the words "the rate number 360 'are replaced by the words" the rate number 358'.
67. Explanatory note 4 (2) to the rate number 355 shall be amended and read as follows:
(2) Toys unloaded belong to the rate.
68. Explanatory note 5 (1) to the rate number 355 shall be amended and read as follows:
5. (1) Wooden toys with coating belong to the rate. See also explanatory note 6 to the rate of 358.
69. The heading "General explanatory notes to the rate number 356-360" is amended and reads:
General explanatory notes to rates 356 and 358.
70. In General Explanatory Notes 1 (1) to the current rate of 356- 360, the words "the rate of 356- 360 'are replaced by the words" the rate of 356 and 358' and the words "associated with ordinary or fine matter 'at the end are replaced by the words" associated with other matter'.
71. Paragraphs 2 and 3 of General Explanatory Notes 1 to the present rate are deleted and paragraph 4 of this Explanatory Notes is renumbered paragraph 2.
72. In General Explanatory Note 3 (5) to the current rate of 356-360, the words "the rate of 356-360 'are replaced by the words" the rate of 356 or 358'.
73. The heading of the explanatory notes to the rate number 356 is amended and reads:
Rate number 356.
Articles of wood, not specifically specified or included, whether or not planed (smooth or profile), roughly turned or roughly carved, whether or not harvested, paired or otherwise assembled, crude, pickled, dyed, grafted, varnished, polished, whether or not tanned or otherwise combined with ordinary materials or leather, excluding articles of leather coated.
74. In explanatory note 1 (1) to the tariff number 356, the words "made of ordinary wood 'and" (ordinary wood)' are deleted.
75. Explanatory notes 2 and 3 to the rate number 356 are deleted.
76. Explanatory note 4 (1) to the rate of No 356 shall be renumbered as explanatory note 2 (1) and in it the words "at the beginning of the rate of No 356-360" shall be replaced by the words "at the end of No 356 and 358" and the words "and others" shall be replaced by the words "cut-up elderberry (for watchmakers) and others."
77. Explanatory note 5 to the rate number 356 is amended and reads:
3. According to the number 356, wooden goods are discussed specifically unnamed even if they are associated with ordinary matter or leather. However, permissible contact with the skin shall not be of the nature of the coating; if this is the case, such goods shall be dealt with at the rate of heading 358, also if they are associated with other fine or very fine materials.
78. Explanatory note 6 to the rate number 356 is deleted.
79. The explanatory notes to the rate number 357 are released with the title.
80. The heading of the explanatory notes to the rate number 358 is changed and reads:
Rate number 358.
Articles of wood, not specifically mentioned, finely turned, with burned, extruded or rounded ornaments, finely lined or carved, unloaded (bulking, intarsia, wood mosaic), bronzed, silver or gilded, finely painted; padded articles of wood without coating or of wood, coated with anything; all wood goods not specifically associated with fine matter (other than leather) or very fine matter.
81. Explanatory note 1 (1) to the rate number 358 is amended and read as follows:
1. (1) This heading includes all the articles of wood, not specifically mentioned, whether finely turned or otherwise finely worked or otherwise finely worked, finely lined or finely carved, decorated with burnt, extruded or lined ornaments, or equipped with veneered veneers, bronzed, silver-plated, gilded or finely painted, unloaded, glued with unloaded veneers or wood mosaics (see General Explanatory Notes 3, 4 and 5 to the "XXXIV" class), stuffed wood goods without coating, wood goods of any kind coated, finally all specifically unspecified articles of wood, if connected with fine materials (other than leather) or with very fine materials.
82. Explanatory note 1 (2), last sentence, to the rate number 358 shall be deleted.
83. In explanatory note 2 to the rate number 358, the words "or 357 'are deleted.
84. In Explanatory Note 3 to the heading No 358, the words "boards and veneers with tufted or glued drawings for the work of psoriasis, mats (wall mats and the like), roller shutters made of wood rods which are connected by individual twine or preforms - but not silk - or which are supported by textiles which are of ordinary material, 'are deleted.
85. Explanation 4 to the rate. Number 358 is deleted.
86. The heading of the explanatory notes to the rate number 359 with the text below it and explanatory note 1 to the rate number 359 are deleted.
87. In explanatory note 2 to tariff heading 359 (which, like the following explanatory notes to the cancelled rate, headings 359 and 360 are added as a continuation of the explanatory note to tariff heading 358), the words "2. Heading 359 also includes:" 4. The goods are finely laminated, finely carved, silver-plated or gilded or finely painted in the case of: '.
88. Explanatory note 3 (1) to the rate available is amended and read as follows:
5. The goods of this tariff heading, which are associated with fine or very fine materials, include, for example: mats (wall mats and j.), blinds of wooden sticks which are joined together by strings, thread, ribbons or cord or supported by textile substances belonging to fine or very fine materials; textile shutters; furniture and parts of furniture, whether or not decorated or treated with fine materials (other than leather) or very fine materials, for example furniture decorated with parts of iron or other base metal, belonging to fine or very fine materials, table slabs partially coated with waxed canvas or textiles, sockets, cabinets, etc., coated inside with textiles (see also General Explanatory Notes 3 to the rates of headings 356 and 358); Closet seats with small rubber bumpers; violin cases, indoors lined with textiles; ink dryers with a felt attached and others.
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Regulation Information
| Citation | Regulation No. 126 / 1951 Coll., adjusting the explanatory notes to the tariff |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1951 |
|---|---|
| Effective from | 01.01.1952 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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