Chapter 62
(Section XI:- Textiles and Textiles articles)

Notes:

1. This Chapter applies only to made up articles of any textile fabrics other than wadding, excluding knitted or crocheted articles, other than brassieres, girdles, corsets, braces and the like.

2. This Chapter does not cover:

(a) Worn clothing or other worn articles;
(b) Orthopaedic appliances, surgical belts, trusses or the like (Chapter 90).

3. In relation to a 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 word or any writing which is used in relation to a product, for the purposes 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 identity of that person.

4. In relation to a product of this Chapter, affixing a brand name on the product, labelling or relabelling of its containers and 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".

[Above Chapter has been amended vide Budget 2001-2002]