Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 69
Chapter 69

(Section XIII:- Articles of stone, plaster, cement, asbestos, mica or similar materials, ceramic products; glass and glass ware)

Notes:

1. This Chapter does not cover :
(a) Articles of Chapter 71 (for example, imitation jewellery);
(b) Cermets of Chapter 81;
(c) Articles of Chapter 82;
(d) Electrical insulators or fittings of insulating material of Chapter 85;
(e) Artificial teeth (Chapter 90);
(f) Articles of Chapter 91 (for example, clocks and clock cases};
(g) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(h) Articles of Chapter 95 (for example, toys, games and sports requisites); or
(i) Articles of heading No. 96.06 (for example, buttons} or of heading No. 96.14 (for example, smoking pipes}.

2. This Chapter applies only to ceramic products which have been fired after shaping.

3. In relation to products of heading Nos. 69.06,69.07, 69.09, 69.10 and 69.11, the process of printing, decorating or ornamenting shall amount to Imanufacture".

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