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 umbrellas, walking-sticks and seat-sticks, whips and riding-crops and parts, prepared feathers and related articles, artificial flowers, and articles of human hair; no section notes are provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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 umbrellas, walking-sticks and seat-sticks, whips and riding-crops and parts, prepared feathers and related articles, artificial flowers, and articles of human hair; no section notes are provided.
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