Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 67
Chapter 67

(Section XII:- Footwear, headgear, umbrellas, sun-umbrellas, artificial flowers; articles of human hair)

Notes:

(1)This Chapter does not cover:
(a)Floral motifs of lace,of embroidery or other textile fabric(Section XI);
(b)Footwear(Chapter 64);
(c)Headgear(Chapter 65);
(d)Toys,Sports requisites or carnival articles(Chapter 95);or
(e)Feather dusters,powder-puffs or hair sieves(Chapter 96).

(2)Heading No.67.01 does not cover:
(a)Articles of glass (Chapter 70);or
(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

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