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Central Excise Tariff Act, 1985 Chapter 62

Title: Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

State: Central

Year: 1985

scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214. 8.

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Customs Tariff Act 1975 Chapter 62

Title: Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

State: Central

Year: 1975

scarf type, square or approximately square, of which no side exceeds 60 cm., are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading 6214. 8.

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Customs Tariff (Amendment) Act, 2003 Chapter LXII

Title: Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

State: Central

Year: 2003

scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214. 8.

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Brief the judgments behind these acts

Central Excise Tariff (Amendment) Act, 2004 Chapter LXII

Title: Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

State: Central

Year: 2004

scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214. 8.

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Prevention of Insults to National Honour Act, 1971 Section 2

Title: Insults to Indian National Flag and Constitution of India

State: Central

Year: 1971

which is worn below the waist of any person; or (ii) by embroidering or printing it on cushions, handkerchiefs, napkins, undergarments or any dress material; or.] (f) putting any kind of inscription upon the Indian National Flag;

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Designs Act, 2000 Section 48

Title: REPEAL AND SAVINGS

State: Central

Year: 2000

be dispensed with as regards" (i) textile goods in which the design is printed or woven, other than handkerchiefs; and (ii) articles made of charcoal dust, which are brittle and which are not sold in single pieces.

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Customs Tariff (Amendment) Act, 2003 Chapter XLVIII

Title: Paper and Paperboard; Articles of Paper Pulp of Paper or of Paperboard

State: Central

Year: 2003

OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL

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Jharkhand Value Added Tax Act, 2005 Section 97

Title: Removal of Difficulties — If any difficulty arises in giving effect to the provisions

State: Jharkhand

Year: 2005

to levy of Addl. Excise Duty, but not to time in Column III of the including Bed Sheets, Handkerchiefs, Napkins, Schedule to the Additional Duty Pillow Covers, Table cloths and other made-ups on Excise (Goods of Special

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Customs Tariff Act 1975 Chapter 48

Title: Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

State: Central

Year: 1975

or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital

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Central Excise Tariff (Amendment) Act, 2004 Chapter XLVIII

Title: Paper and Paperboard; Articles of Paper Pulp of Paper or of Paperboard

State: Central

Year: 2004

OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL

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