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Notes


Chapter Notes

1. This Chapter does not cover :


(a) Straining cloth of human hair (heading 5911);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);


(c) Footwear (Chapter 64);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(f) Feather dusters, powder-puffs or hair sleeves (Chapter 96)


2. Heading 6701 does not cover :


(a) Articles in which feathers or down constitute only filling or padding (for example bedding of heading 9404);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

(c) Artificial flowers or foliage or parts thereof or made up articles of heading 6702.

3. Heading 6702 does not cover :

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage, or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding,
glueing, fitting into one another or similar methods.


Other Notes : Year 2010


a. Basic Customs Duty - Reference in this chapter by Customs Tariff Notification No 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 No 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 no 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 no 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 customs duty - In this chapter by s.no. 333/ of 13/01.03.2006.

b. Education Cess (EC) of 2% on the aggregate of excise and customs duties under Section 9191) 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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