Chapter 61
(Section XI:- Textiles and Textiles articles)

Notes:

1. This Chapter applies only to made up knitted or crocheted goods.

2. This Chapter does not cover :
(a) Brassieres, girdles, corsets, braces and the like;
(b) Worn clothing or other worn articles;
(c) Orthopaedic appliances, surgical belts, trusses or the like (Chapter 90).

3. In relation to a product of this Chapter, “brand name” means a brand name, whether registered or not, that is to say, aname or a mark, such as a symbol, monogram, label, signature or invented word or any writing which is used in relation to aproduct, for the purposes of indicating, or so as to indicate, a connection in the course of trade between the product andsome person using such name or mark with or without any indication of the identity of that person.

4. In relation to a product of this Chapter, affixing a brand name on the product, labelling or relabelling of its containersand repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to theconsumer, shall amount to “ manufacture”.

(Note No. 3& 4 has been added vide Budget 2002-2003)