Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 57
Chapter 57

(Section XI:- Textiles and Textiles articles)

Notes:

1. For the purposes of this Chapter, the term carpets and other textile floor coverings means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes article having the characteristics of textile floor coverings but intended for use for other purposes.

2. This Chapter does not cover floor covering under lays.

3. For the purpose of heading No.57 .02, the term machines shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.

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