PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF (CHAPTER 39 and CHAPTER 40) - Customs - Customs Tariff - First Schedule - Section Note

SECTION VII<!--?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" ?--> PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF NOTES : 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 1 [ 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. ] ************** NOTES:- 1. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.