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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 63

Print

Other made up textile articles; sets; worn clothing and worn textile articles; rags


NOTES :

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

2. Sub-Chapter I does not cover :

(a) goods of Chapters 56 to 62 ; or

(b) worn clothing or other worn articles of heading 6309.

3. Heading 6309 applies only to the following goods :

(a) articles of textile materials :

(i ) clothing and clothing accessories, and parts thereof ;

(ii) blankets and travelling rugs ;

(iii) bed linen, table linen, toilet linen and kitchen linen ;

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

(b) 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 :

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

Sub- Heading Note :

Sub-heading 6304 20 covers articles made from warp knit fabrics impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphosmethyl (ISO)


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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)