(1)The particulars of the notified goods required to be given under rules 3(l)(c);4(l)(c); 6(l)(d); 7(l)(b) and 8(a) shall be the following, namely: -
(a)the description of the notified goods with such identifying particulars as are specified in sub-rule (2);
(b)quantity of the notified goods; and
(c)market price of the notified goods on the date of acquisition or sale of such goods.
(2)(a) The identifying particulars referred to in clause (a) of sub-rule (1) shall be the following, namely : -
(i)serial number, if any;
(ii)batch number, if any;
(iii)patent number, if any;
(iv)make,if any;
(v)brand,if any;
(vi)trademark, if any and
(vii)country of origin, if any.
(b)In addition to the identifying particulars mentioned in clause (a), the particulars mentioned against each of the following articles shall also be given in respect of each such article : -1
(i)watches-gents'or ladies'; hand-winding, automatic, quartz or electronic; size; shape; with or without center -second; calendar or not; rolled-gold,chrome, stainless steel, palladium or plastic; luminous dial or not; type of numerals on dial; combination type or not;1
(ii)watch movements-model; number; caliber ; type-hand-winding or automatic; calendar or not;1
(iii)watch dials- caliber ; size;1
(iv)watch cases- caliber ; size; rolled-gold, chrome, stainless steel, palladium, or plastic;1
(v)synthetic yarn-variety; denier;1
(vi)metallised yarn-variety; colour ;length of yarn;1
(vii)fabric sand sarees-variety of yarn; type of fabrics; colour ;1
(viii)knit-wear-variety of yarn; gents', ladies' or children's size; colour ;type;1
(ix)fountainpens, ball-point pens-model; colour ;1
(x)perfumes-quantity of contents per bottle/vial;1
(xi)T.V.Sets-model; colour or black and white; with or without remote control; screen size; number of channels; combination type or not;1
(xii)electronic calculators-model; with or without printer; combination type or not;1
(xiii)Videocassette recorders, video cassette players-model; with or without remote control; combination type or not;1
(xiv)Video cassette tapes-model; playing time;1
(xv)Zip fasteners, -length; teeth material; colour .1

No case laws found for this provision yet.

Browse all case laws →

No FAQs available for this provision yet.

Amendment History

1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1

Substituted by M.F. (D.R.). Notification No. 4/85- Cus ., dated7-1-1985.

Get AI-Powered GST Insights

Live enforcement alerts, discussion forums, AI analysis & full case law search — free.

Open TaxIntelHub