1. This Chapter does not cover :
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or Skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks rhinoceros horns and the teeth of all animals are regarded as “Ivory”.
4. Throughout this schedule, the expression “horsehair” means hair of the manes or tails of equine or bovine animals.
Supplementary Note
In this Chapter, the expressions "will animal" and "wild life" have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act. 1972 (53 of 1972); and expression "wild bird" means any bird specified in Schedules to that Act.
Other Notes in Year 2010
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by finance Act 2006.
Additional duty - Nil by central Excise Tariff Schedule Heading 05.01.
Spl CVD : On animal hair - Nil. by reference of notification no. 20/2006 S.No.
33.
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes in Year 2009
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by finance Act 2006.
Additional duty - Nil by central Excise Tariff Schedule Heading 05.01.
Spl CVD : On animal hair - Nil. by reference of notification no. 20/2006 S.No. 33.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes in Year 2008
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by finance Act 2006.
Additional duty - Nil by central Excise Tariff Schedule Heading 05.01.
Spl CVD : On animal hair - Nil. by reference of notification no. 20/2006 S.No. 33.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes in Year 2007
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by finance Act 2006.
Additional duty - Nil by reference of notification no. 20/2006.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : 2006
a. Additional Duty : Nil by Central Excise Tariff Schedule heading 05.01.
b. Special CVD : on Animal hair - Nil
c. Education Cess. : EC of 2 % on the aggregate of excise and customs duties under section 91(1) for Finance Act, 2004 applicable on all goods in this
chapter. Impact on EC included in Additional duty and total duty with EC coloumn.]