Chapter Introduction (Excise)
1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903.
2. This Chapter does not cover :
(a) products of heading 2844;
(b) articles of heading 6804;
(c) articles of Chapter 71 (for example, imitation jewellery);
(d) cermets of heading 8113;
(e) articles of Chapter 82;
(f) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(g) artificial teeth (heading 9021);
(h) articles of Chapter 91 (for example, clocks and clock cases);
(i) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(j) articles of Chapter 95 (for example, toys, games and sports requisites); or
(k) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes).
3. In relation to products of heading 6908, 6909, 6911, 6912 and 6913 , the process of printing, decorating or ornamenting shall amount to "manufacture".