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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: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

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



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