In this article we will focus on the tariff amendments to Section XVIII i.e. “Optical, Photographic, Cinematographic, Measuring, Checking, Precision Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories thereof”. Section XVIII consists of three tariff chapters, namely Tariff Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; Tariff Chapter 91 – Clocks and watches and parts thereof; and Tariff Chapter 92 – Musical instruments; parts and accessories of such articles. The first section deals with tariff subheadings to be deleted. Tariff subheadings 9007.11, 9007.19, 9008.10, 9008.20, 9008.30, 9008.40, 9109.11, 9109.19 and 9114.20 are affected. The second section deals with tariff subheadings to be created (new). Tariff subheadings 9007.10, 9008.50, and 9109.10 are affected. The third section deals with tariff subheadings whose scope will be modified. Tariff subheading 9114.90 is affected.