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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: 27-03-2025
NOTIFICATION No. 11/2025–Central Tax
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Date: 13-03-2025
Notification No. 10/2025 – Central Tax
Seeks to amend notification No. 02/2017-Central Tax.

Date: 07-03-2025
Notification No. 16/2025-Customs
Seeks to amend import duty on Lentils (Mosur)

Date: 28-02-2025
Notification No. 12/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 14-02-2025
Notification No. 10/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.



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