GST Library
Subscription
GST News
GST Videos
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification by CTA
E-way Bill
Finance Bill

GST e-Books
GST Act & Rules
GST Rates Compendium
Classification by CTA

TaxReply India Pvt Ltd.
TM
Free GST updates via...
twitter
8130462634

Classification of Goods and Services

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

Chapter 67

Print

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair


NOTES :

1. This Chapter does not cover :

(a) straining cloth of human hair (heading 5911) ;

(b) floral motifs of lace, of embroidery or other textile fabric (Section XI) ;

(c) footwear (Chapter 64) ;

(d) headgear or hair-nets (Chapter 65) ;

(e) toys, sports requisites or carnival articles (Chapter 95); or

(f) feather dusters, powder-puffs or hair sieves (Chapter 96).

2. Heading 6701 does not cover :

(a) articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);

(b) articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

(c) artificial flowers or foliage or parts thereof or made up articles of heading 6702.

3. Heading 6702 does not cover :

(a) articles of glass (Chapter 70) ;

(b) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.