1. In this Chapter the expression “plaiting, materials “ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from board leaves) unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2. This Chapter does not cover :
(a) Wall coverings of heading 4814;
(b) Twine, cordage, ropes or cables, plaited or not (heading 5607),
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings)
3. For the purposes of heading 4601, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets whether or not the binding materials are of spun textile materials.
Other Notes - Year 2010
Basic Customs Duty - Reference in this chapter by schedule rate of duty.
Additional duty - Additional Duty "0" by central Excise Tariff Schedule.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes - Year 2009
Basic Customs Duty - Reference in this chapter by schedule rate of duty.
Additional duty - Additional Duty "0" by central Excise Tariff Schedule.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes - Year 2008
Basic Customs Duty - Reference in this chapter by schedule rate of duty.
Additional duty - In Sub Heading 4601 of central Excise Tariff Schedule.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes - Year 2007
Basic Customs Duty - Reference in this chapter by schedule rate of duty.
Additional duty - In Sub Heading 4601 of central Excise Tariff Schedule.
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. 35 of 05/08.01.2004.
b. Additional Duty by heading 46.01 of Central Excise Tariff Schedule.
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.