1. This chapter does not cover :
(a) Parings or similar waste, or raw hides or skins (heading 0511);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading
0505 or 6701; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter
43); the following are however, to be classified in Chapter 41, namely: raw
hides and skins, with the hair or wool on, of bovine animals (including buffalo)
of equine animals, of sheep of lambs (except Astrakhan, Broadtail, Caracul,
Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of
goats or kids (except Yemen, Mongolian or Tibetan goats and Kids), of swine
(including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of
roebucks or of dogs.
2 (A) Headings 4104 to 4106 do not cover hides and skins which have undergone
a tanning (including pre-tanning) process which is reversible (headings 4101 to
4103, as the case may be)
(B)For the purpose of headings 4104 to 4106, the term “crust” includes hides
and skins that have been retanned, coloured or fat-liquored (stuffed) prior to
drying.
3. Throughout this Schedule, the expression “composition leather” means only
substances of the kind referred to in heading 4115.
Other Notes : Year 2010
A. Basic Customs Duty - By reference of Customs Tariff Notification
21/01.03.2002.
B. Additional Duty - "0" Reference by Central Excise Tariff Schedule
C. Education Cess "2% + 1% "
Other Notes : Year 2009
A. Basic Customs Duty - By reference of Customs Tariff Notification
21/01.03.2002.
B. Additional Duty - "0" Reference by Central Excise Tariff Schedule
C. Education Cess "2% + 1% "
Other Notes : Year 2008
A. Basic Customs Duty - By reference of Customs Tariff Notification
21/01.03.2002.
B. Additional Duty - Reference by Central Excise Tariff Schedule
Other Notes : Year 2007
A. Basic Customs Duty - By reference of Customs Tariff Notification
21/01.03.2002.
B. Additional Duty - Reference by Central Excise Tariff Schedule.
Other Notes : Year 2006
a. Basic Duty : in this Chapter by S. No. 19 of 13/01.03.2005.
b. Additional duty - In this chapter by Central Excise Tariff Schedule.
c. Education Cess : EC of two percent on the aggregate of customs duties under
Section 91(1) of finance Act 2004 exempted on the following codes in this
chapter under notification 69/09.07.2004.]