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Notes


Chapter Notes

1. This chapter does not cover :


(a) Measure walking-sticks or the like (heading 9017);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas)


2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.


Other Notes : Year 2010


a. Basic Customs Duty - reference in this chapter by customs Tariff notification 21/01.03.2007.
b. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


c.   Please see Additional Duty (CVD ) Note.


 


Other Notes : Year 2009


a. Basic Customs Duty - reference in this chapter by customs Tariff notification 21/01.03.2007.

b. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


c.   Please see Additional Duty (CVD ) Note.


Other Notes : Year 2008


a. Basic Customs Duty - reference in this chapter by customs Tariff notification 21/01.03.2007.
b. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


a. Basic Customs Duty - reference in this chapter by customs Tariff notification 21/01.03.2007.
b. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2006


a. Basic Custom duty : - In this chapter by s.No. 332 of 13/01.03.2006.
b. Education Cess (EC) : of 2% on the aggregate of excise and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter.

 

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What is New?

Date: 18-09-2025
Corrigendum
Corrigendum to Notification No. 9/2025 – Central Tax (Rate) dated 17.09.2025

Date: 17-09-2025
Notification No. 13/2025-Central Tax (Rate)
Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018.

Date: 17-09-2025
Notification No. 14/2025-Central Tax (Rate)
Seeks to notify GST rate for bricks.

Date: 17-09-2025
Notification No. 37/ 2025-Customs
Seeks to amend Notification No.19/2019-Customs dated 06.07.2019

Date: 17-09-2025
Notification No. 38/ 2025-Customs
Seeks to amend Notification No.29/2025-Customs dated 09.05.2025

Date: 17-09-2025
Notification No. 39/2025-Customs
Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017

Date: 17-09-2025
NOTIFICATIONNo. 15/2025 – Central Tax
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.

Date: 17-09-2025
NOTIFICATION No. 16/2025–Central Tax
Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Date: 17-09-2025
Notification No. 12/2025-Central Tax (Rate)
Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.

Date: 17-09-2025
NOTIFICATION No. 14/2025 – Central Tax
Seeks to notify category of persons under section 54(6).



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