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Notes


Chapter Introduction (Excise)

1. For the purpose of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.


2. This Chapter does not cover:



  1. sterile surgical catgut or similar sterile suture materials (heading 3006);

  2. articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

  3. made up articles of netting (heading 5608);

  4. articles of Chapter 64;

  5. headgear or parts thereof of Chapter 65;

  6. whips, rigid-crops or articles of heading 6602;

  7. cuff-links, bracelets or other imitation jewellery (heading 7117);

  8. fittings or trimmings for harness, such as stirrups, bits, horse, brasses and buckles, separately presented (generally Section XV);

  9. strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

  10. articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

  11. articles of Chapter 95 (for example, toys, games, sports requisites); or

  12. buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.


3. (A) In addition to the provisions of Note 1 above, heading 4202 does not cover:



  1. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

  2. articles of plaiting materials (heading 4602).

(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.


4. For the purposes of heading 4203, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).


 

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What is New?

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 11-04-2026
Notification No. 14/2026-Central Excise
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil

Date: 11-04-2026
Notification No. 16/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.

Date: 11-04-2026
Notification No. 15/2026-Central Excise
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil

Date: 01-04-2026
Notification No. 12/2026–Customs
Seeks to exempt BCD on certain commodities

Date: 01-04-2026
Notification No. 13/2026–Customs
Seeks to exempt AIDC on certain commodities

Date: 30-03-2026
Notification No. 08/2026-Customs
Seeks to further amend notification 45/2017-Customs dated 30.06.2017

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports



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