1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
2. Heading 5801 also includes woven weft pile fabrics, which have not yet had the floats cut, at which stage they have no pile standing up.
3. For the purposes of heading 5803, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
4. Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.
5. For the purposes of heading 5806, the expression “narrow woven fabrics” means:
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 5808.
6. In heading 5810, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).
7. In addition to the products of heading 5809, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
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.
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.
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 S.No. 183 to 205 of 13/01.03.2006.
b. Education Cess (EC) of 2% 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 column.
c. Additional duty : on goods of cotton not containing any other textile material - 4%, other - 8%. Add 2% of this duty for Education Cess (Ref. Central Excise Tariff Schedule read with S.No. 9 of CE 29/09.07.2004 Additional Duty of Excise (Godds of special Importance exempted.
Note : Upholstery and other Fabrics under - Indo MOR ref. Notification 14 dated 01.03.2006 (S.No. 104-115).]