Notes:
- 1.
- Throughout the Schedule references to "furskins of heading No. 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
- 2.
- This Chapter does not cover:
(a) Birdskins or parts of birdskins, with their feathers or down (heading No. 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on of Chapter 41 [see Note 1(c) to that Chapter];
(c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading No. 42.03);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sports requisites).
- 3.
- Heading No. 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
- 4.
- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading No. 43.03 or 43.04 as the case may be.
- 5.
- Throughout the Schedule the expression "artificial fur" means any limitation of furskin consisting of wool, hair or other fibres gummed or sewn together, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No. 58.012 or 60.01).
(Above Chapter has been amended vide BUDGET 2001-2002)