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Notes


Chapter Introduction (Excise)


  1. Sub-Chapter I applies only to made up articles, of any textile fabric.

  2. Sub-Chapter I does not cover:


    1. goods of Chapters 56 to 62; or

    2. worn clothing or other worn articles of heading 6309.


  3. Heading 6309 applies only to the following goods:


    1. articles of textile materials:


      1. clothing and clothing accessories, and parts thereof;

      2. blankets and traveling rugs;

      3. bed linen, table linen, toilet linen and kitchen linen;

      4. furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.


    2. footwear and headgear of any material other than asbestos.


    In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:



    1. they must show signs of appreciable wear, and

    2. they must be presented in bulk or in bales, sacks or similar packing.

    3. In relation to products of this Chapter, affixing a brand name on the product, labelling or relabelling of containers on repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".

    4. In relation to product of this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identify of that person.
 

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What is New?

Date: 06-08-2024
NOTIFICATION No. 16/2024–Central Tax
Seeks to notify section 11 to 13 of Finance Act (No.1) 2024

Date: 31-07-2024
Notification No. 53/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 29-07-2024
Notification No. 40/2024-Customs
Seeks to amend Notification No. 22/2022-Customs, dated 30.04.2022 (UAE CEPA)

Date: 26-07-2024
Notification No. 52/2024-Customs (N.T.)
Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s lan Macleod Distillers lndia Pvt. Ltd.-reg.

Date: 23-07-2024
Notification No. 39/2024-Customs
Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017 in order to extend the time period of re-import.

Date: 23-07-2024
Notification No. 51/2024-Customs (N.T.)
Seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to provide for New Shippers Review

Date: 23-07-2024
Notification No. 29/2024-CUSTOMS
Seeks to amend notification No. 154/94-Customs dated the 13th July, 1994 which provides for duty free import of commercial samples.

Date: 23-07-2024
Notification No. 31/2024-Customs
Seeks to amend notification No. 11/2021-Customs dated 1st February, 2021 so as to revise AIDC applicable on certainitems.

Date: 23-07-2024
Notification No. 33/2024-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 23-07-2024
Notification No. 34/2024-Customs
Seeks to amend notification related to electronics including Nos.25/1999-Customs, 25/2002-Customs and 57/2017- Customs.



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