In force · As amended up to 2026-08
11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:
(a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;
(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) gutters and fittings thereof;
(d) doors, windows and their frames and thresholds for doors;
(e) balconies, balustrades, fencing, gates and similar barriers ;
(f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) large scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates
CHAPTER-39
SECTION-VII
and other protective plates.
SUB-HEADING NOTES :
11. Power of Central Government to alter duties under certain circumstances .—(1) Where the Central Government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require:
Provided that no notification under this sub-section increasing or reducing the duties as aforesaid shall be issued by the Central Government after the expiration of a period of one year from the commencement of this Act.
(2) Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid before each House of Parliament.
1
1 [11A. Power of Central Government to amend First Schedule .—(1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule:
Provided that such amendment shall not alter or affect in any manner the rates specified in that Schedule in respect of goods at which duties of customs shall be leviable on the goods under the Customs Act, 1962 (52 of 1962).
(2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.]
11. Heading 4823 applies, inter alia , to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
11. For the purposes of this Section, the expression ―impregnated‖ includes ―dipped‖.
11. For the purposes of heading 7117, the expression ―imitation jewellery‖ means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 9606, or dress-combs, hair-slides or the like, or hairpins, of heading 9612.5), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
SUB-HEADING NOTES :
Source: India Code