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Central Excise Tariff - First Schedule - Section Note

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Central Excise Tariff - First Schedule - Section Note

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Central Excise

FOOTWEAR,HEADGEAR,UMBRELLAS,SUN UMBRELLAS, WALKING- STICKS, SEAT- STICKS, WHIPS, RIDING-CROPSAND PARTS THEREOF; PREPARED FEATHERS AND ARTI-CLES MADE THEREWITH; ARTIFICIAL FLOWERS, ARTICLES OF HUMAN HAIR (CHAPTER 64 to CHAPTER 67)

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Tariff coverage for footwear and headgear clarifies excise classification scope while stating there are no section notes.
Central Excise Tariff First Schedule treats Section XII as the classificatory header for Chapters 64-67 covering footwear, headgear, umbrellas and sun ... Summary

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Acts Income Tax
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