Chapter 51
(Section XI:- Textiles and Textiles articles)

Notes:

1. Throughout this Schedule:
(a) Wool means the natural fibre grown by sheep or lambs;
(b) Fine animal hair means the hair of alpaca, lama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or muskrat; and
(c) Coarse animal hair means the hair of animals not mentioned above, excluding brush-making hair and bristles and horse-hair (Chapter 5).

2. In relation to products of heading Nos. 51.05,51.06,51.07, 51.08,51.09, 51.10,51.11 and 51.12 and the entries relating thereto, the expressions wool, fine animal hair, and coarse animal hair shall include respective waste and garneted stock after they have been carded, combed or otherwise processed for spinning.

3. In relation to products of heading Nos. 51.06,51.07,51.08 and 51.09, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple folding, cabling or any other process or anyone or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture.

4. In relation to products of heading Nos. 51.10,51.11 and 51.12, milling, rising, blowing, tentering, dyeing or any other process or anyone or more of these processes shall amount to manufacture.