In force · As amended up to 2026-08
15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this section.
SECTION-XI
CHAPTER-50
SUB-HEADING NOTES :
Source: India Code