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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 96

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Miscellaneous manufactured articles


NOTES :

1. This Chapter does not cover :

(a) pencils for cosmetic or toilet uses (Chapter 33);

(b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(c) imitation Jewellery (heading 7117);

(d) parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials;heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;

(f) articles of Chapter 90, for example, spectacle frames (heading 9003), mathematical drawing pens(heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018);

(g) articles of Chapter 91 (for example, clock or watch cases);

(h) musical instruments or parts or accessories thereof (Chapter 92);

(ij) articles of Chapter 93 (arms and parts thereof);

(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

(l) articles of Chapter 95 (toys, games, sports requisites);

(m) works of art, collectors' pieces or antiques (Chapter 97).

2. In heading 9602, the expression "vegetable or mineral carving material" means:

(a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (forexample, corozo and dom);

(b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

3. In heading 9603, the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

4. Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

9601

Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)

9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

9603

Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)

9604

Hand sieves and hand riddles

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

9606

Buttons, press-fasteners, snap-fasteners and press-studs,button moulds and other parts of these articles; button blanks

9607

Slide fasteners and parts thereo

9608

Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

9609

Pencils (other than pencils of heading 9608 ), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks

9610

Slates and boards, with writing or drawing surfaces, whether or not framed

9611

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

9613

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks

9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

9615

Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

9617

Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners

9618

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing

9619

Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material

9620

Monopods, bipods, tripods and similar articles

24
Apr
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)