Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 60
Chapter 60

(Section XI:- Textiles and Textiles articles)

Notes:

1. This Chapter does not cover:
(a) Crochet lace of heading No. 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading No. 58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No. 60.01.

2. This Chapter also includes fabrics made of metal thread and of a kind used. In apparel, as furnishing fabrics or for similar purposes.

3. Throughout this Schedule, any reference to knitted goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

4. In relation to products referred to in this Chapter, bleaching, mercerising, dyeing, printing, waterproofing, shrink-proofing, tentering, heat-setting, crease-resistant, organdie processing or any other process or anyone or more of these processes shall amount to manufacture.

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