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Notes


Chapter Introduction (Excise)


  1. Sub-Chapter I applies only to made up articles, of any textile fabric.

  2. Sub-Chapter I does not cover:


    1. goods of Chapters 56 to 62; or

    2. worn clothing or other worn articles of heading 6309.


  3. Heading 6309 applies only to the following goods:


    1. articles of textile materials:


      1. clothing and clothing accessories, and parts thereof;

      2. blankets and traveling rugs;

      3. bed linen, table linen, toilet linen and kitchen linen;

      4. furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.


    2. footwear and headgear of any material other than asbestos.


    In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:



    1. they must show signs of appreciable wear, and

    2. they must be presented in bulk or in bales, sacks or similar packing.

    3. In relation to products of this Chapter, affixing a brand name on the product, labelling or relabelling of containers on repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".

    4. In relation to product of this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identify of that person.
 

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What is New?

Date: 02-05-2024
Notification No. 34/2024 - Customs (N.T.)
Exchange Rate Notification No. 34/2024-Cus (NT) dated 02.05.2024-reg.

Date: 18-04-2024
Notification No. 30/2024 - Customs (N.T.)
Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 05-04-2024
Notification No. 23/2024-Customs
Seeks to amend No. 64/2023-Customs, dated the 7th december, 2023 in order to allow duty free imports of yellow peas with bill of lading issued on or before 30.06.2024

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 02-04-2024
Notification No. 22/2024-Customs
Seeks to fully exempt the applicable export duty on exports of Kalanamak rice not exceeding 1000 MTs subject to the specified conditions.

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.



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