1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and
similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - HS Codes 06031000 and their entries substituted by finance Act, 2006.
Additional Duty- Nil
Special Additional Duty - Nil, In fresh palnt, fresh flower falling under Sub Heading 0602, 0603
Other Notes : Year 2009
HS Classification Changes in Year 2007 - HS Codes 06031000 and their entries substituted by finance Act, 2006.
Additional Duty- Nil
Special Additional Duty - Nil, In fresh palnt, fresh flower falling under Sub Heading 0602, 0603
Other Notes : Year 2008
HS Classification Changes in Year 2007 - HS Codes 06031000 and their entries substituted by finance Act, 2006.
Additional Duty- the goods in this chapter are not excisable as the corresponding chapter in the central Excise tariff has been dropped,
additional duty will be NIL. Education Cess - 2%+1% on the aggregate excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - HS Codes 06031000 and their entries substituted by finance Act, 2006.
Additional Duty- the goods in this chapter are not excisable as the corresponding chapter in the central Excise tariff has been dropped,
additional duty will be NIL.
Education Cess - 2%+1% on the aggregate excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2006
a. Additional duty : The goods in this chapter are not excisable as the corresponding chapter in the Central Excise Tariff has been dropped,
additional duty will be Nil
b. Education Cess : EC of two percent on the aggregate of excise and customs duties under Section 91(1) of Finance Act 2004, applicable on all goods in this chapter. Impact of Ec included in Additional duty and total duty with EC coloumn.]