1. For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated and metallised leather.
2. This Chapter does not cover:
(a) Sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) Articles of apparel or clothing accessories (except gloves, mittens and
mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
(c) Made up articles of netting (heading 5608);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, rigid-crops or articles of heading 6602;
(g) Cuff-links, bracelets or other imitation jewellery (heading 7117);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse, brasses
and buckles, separately presented (generally Section XV);
(i j) Strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.
3 (A). In addition tot he provisions of Note 1 above, heading 4202 does not cover :
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not
designed for prolonged use (heading 3923);
(b) Articles of plaiting materials (heading 4602).
(B) Articles of Headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their
essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4. For the purpose of heading 4203, the expression “ Articles of apparel and clothing accessories” applies, interalia, to gloves, mittens and mitts (including those for sport or for protection), approns and other protective clothing, braces, belts, bandoliers and waist straps, but excluding watch straps (heading 9113).
Other Notes : Year 2010
a. Basic Customs Duty - Schedule Rate of Duty.
b. Additional Duty - In this chapter 10% and on sub heading goods
43.01, 43.02 is " 4% " by Central Excise Tariff Notification 04-Ce/01.03.06, S.No. 86.
c. 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 - Schedule Rate of Duty.
b. Additional Duty - In this chapter 8% and on sub heading goods 43.01, 43.02 is " 4% " by Central Excise Tariff Notification
04-Ce/01.03.06, S.No. 86.
c. 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 - Schedule Rate of Duty.
b. Additional Duty - In this chapter by Central Excise Tariff Schedule Heading
4201.
c. 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 - Schedule Rate of Duty.
b. Additional Duty - In this chapter by Central Excise Tariff Schedule Heading
4201.
c. 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 Customs duty : in this chapter by S.No. 20 of 13/01.03.2005.
b. Additional Duty in this chapter by Central Excise Tariff Schedule heading 42.01.
c. Education Cess (EC) - of 2% on the aggregate of excise and customs duties
under Section 81(1) of Finance Bill 2004 applicable on all goods in this chapter. Impact of EC included in additional duty and total duty with EC column.]