Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59

Posted on 13 June 2022     Category : Customs Terms

="149">

 

 

 

 

PULP   OF

WOOD   OR

OF

OTHER

 

 

 

47

FIBROUS

CELLULOSIC

MATERIAL;

 

Nil

 

RECOVERED   (WASTE

AND

SCRAP)

 

 

 

 

 

 

 

 

PAPER OR PAPERBOARD

 

 

 

 

 

 

 

 

CHAPTER – 48

 

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF

PAPERBOARD

4801

Newsprint, in rolls or sheets

 

 

 

Nil

 

 

 

 

 

 

 

Uncoated paper and paperboard, of a kind

 

 

 

 

used  for  writing,  printing  or  other  graphic

 

 

 

 

purposes, and non perforated punch card and

 

 

 

4802

punch  tape  paper  ,  in  rolls  or  rectangular

 

1.3%

 

 

(including  square)  sheets  of  any  size,  other

 

 

 

 

than paper of heading 4801 or 4803; hand-

 

 

 

 

made paper and paperboard

 

 

 

 

 

 

Toilet or facial tissue stock, towel or napkin

 

 

 

 

stock and similar paper of a kind used for

 

 

 

 

household  or  sanitary  purposes,  cellulose

 

 

 

4803

wadding and webs of cellulose fibres, whether

 

 

 

 

or not creped, crinkled, embossed, perforated,

 

 

 

 

surface-coloured,

surface-decorated

or

 

 

 

 

printed, in rolls or sheets

 

 

 

 

 

480301

Tissue paper rolls whether or not interleaved

 

 

1.3%

 

(multiply) and facial tissue paper

 

 

 

 

 

 

 Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

  

 

made up

 

 

 

 

 

 

 

  

 

Narrow  woven  fabrics  other  than  goods  of

 

 

 

  

5806

heading  5807;  narrow  fabrics  consisting  of

 

 

 

  

warp without weft assembled by means of an

 

 

 

  

 

 

 

 

  

 

adhesive (bolducs)

 

 

 

 

 

 

  

580601

Of Man Made Fibres

 

 

 

Kg

2.1%

16.7

  

 

 

 

 

 

 

 

 

  

580699

Of Cotton or others

 

 

 

Kg

2%

24

  

 

 

 

 

 

  

 

Labels, badges and similar articles of textile

 

 

 

  

5807

materials,  in  the  piece,  in  strips

or

cut  to

Kg

2%

24

  

 

shape or size, not embroidered

 

 

 

  

 

 

 

 

 

  

540204

Nylon Filament Yarn (Grey)

Kg

5.9%

41

  

 

 

 

 

 

  

540205

Polyester Fialment Yarn other than

Kg

2.1%

4.1

  

texturised/twisted yarn

  

 

 

 

 

  

 

 

 

 

 

  

540299

Others

Kg

2%

4

  

 

 

 

 

 

  

 

Artificial  filament  yarn  (other  than  sewing

 

 

 

  

5403

thread),  not  put  for  retail  sale,  including

 

1.5%

 

  

 

 gn="bottom" width="33">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

480399

Others

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

Uncoated

Kraft  Paper  And  Paper-Board,

 

 

 

4804

In Rolls

Or  Sheets,

Other Than That

Of

 

1.3%

 

 

Heading 4802 Or 4803

 

 

 

 

 

 

 

 

 

 

 

 

Other  uncoated  paper  and  paperboard,  in

 

 

 

4805

rolls  or

sheets,

not

further  worked

or

 

1.3%

 

processed than as specified  in Note 3

to this

 

 

 

 

 

 

 

Chapter

 

 

 

 

 

 

 

 

 

Vegetable

parchment,

greaseproof

papers,

 

 

 

4806

tracing papers and glassine and other glazed

 

1.3%

 

transparent or translucent papers, in rolls or

 

 

 

 

 

 

 

sheets

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Composite paper and paperboard (made by

 

 

 

 

sticking flat layers of paper or paperboard

 

 

 

4807

 artificial mono filament of less than 67 decitex

 

 

 

  

 

 

 

 

 

  

 

Synthetic monofilament of 67 decitex or more

 

 

 

  

 

and  of  which  no  cross-sectional  dimension

 

 

 

  

5404

exceeds 1 mm; strip and the like (for example,

 

1.5%

 

  

 

artificial straw) of synthetic textile materials

 

 

 

  

 

of an apparent width not exceeding 5 mm

 

 

 

  

 

 

 

 

 

  

 

Artificial monofilament of 67 decitex or more

 

 

 

  

 

and  of  which  no  cross-sectional  dimension

 

 

 

  

5405

exceeds 1 mm; strip and the like (for example,

 

1.5%

 

  

 

artificial straw) of artificial textile materials of

 

 

 

  

 

an apparent width not exceeding 5 mm

 

 

 

  

 

 

 

 

 

  

5406

Man-made filament yarn (other than sewing

 

1.5%

 

  

thread), put up for retail sale

 

 

  

together with an adhesive), not surface-coated

 

1.3%

 

 

or  impregnated,  whether  or  not  internally

 

 

 

 

reinforced, in rolls or sheets

 

 

 

 

 

 

 

 

 

 

Paper and paperboard, corrugated (with or

 

 

 

 

without  glued  flat  surface  sheets),  creped,

 

 

 

 

 

 

  

 

 

 

 

 

  

 

Braids in the piece; ornamental trimmings in

 

 

 

  

5808

the  piece,

without  embroidery,  other

than

Kg

2%

24

  

knitted  or  crocheted;  tassels,  pompons  and

  

 

 

 

 

  

 

similar articles

 

 

 

 

 

 

  

 

Woven  fabrics  of  metal  thread  and  woven

 

 

 

  

 

fabrics of metallised yarn of heading

56 05,

 

 

 

  

5809

of  a  kind  used  in  apparel,  as  furnishing

 

1.5%

 

  

 

fabrics or for similar purposes, not elsewhere

 

 

 

  

 

specified or included

 

 

 

 

 

 

  

5810

Embroidery in the piece, in strips or in motifs

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

4808

crinkled, embossed or perforated, in rolls or

 

1.3%

 

 

sheets, other than paper of the kind described

 

 

 

 

in heading 4803

 

 

 

 

 

 

 

 

 

 

Carbon  paper,  self-copy  paper  and  other

 

 

 

 

copying or transfer papers (including coated

 

 

 

4809

or impregnated paper for duplicator stencils

 

1.3%

 

 

or offset plates), whether or not printed, in

 

 

 

 

rolls or sheets

 

 

 

 

 

 

 

 

 

 

Paper and paperboard, coated on one or both

 

 

 

 

 

 

  

 

 

 

 

 

  

 

Woven  fabrics  of  synthetic  filament  yarn,

 

 

 

  

5407

including   woven   fabrics   obtained   from

 

 

 

  

 

materials of heading 5404

 

 

 

  

 

 

 

  

 

 

 

 

 

 

Per Kg

 

 

  

581001

Of Silk

 

 

 

 

of Silk

8.6%

1150.6

  

 

 

 

 

 

 

content

 

 

  

 

 

 

 

Drawback

Drawback

  

Tariff Item

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

 

Of MMF where Man-made Staple Fibre and / or

 

 

 

  

581002

Man-made  Filament  Yarn  is  85%  or  more  by

Kg

2.1%

54

  

 

weight

 

 

 

 

 

  

540701

Woven fabrics containing 85% or more by

 

1.5%

 

  

weight of Synthetic Filament Yarn (Grey)

 

 

  

 

 

 

 

  

 

 

 

 

 

  

540702

Woven fabrics containing 85% or more by

Kg

2.1%

16.7

  

weight of Synthetic Filament Yarn (Dyed)

  

 

 

 

 

  

 

 

 

 

 

  

 

Woven fabrics containing 85% or more by

 

 

 

  

540703

weight of Man-made Filament Yarn and Man-

 

1.5%

 

  

 

made Staple Fibre (Grey)

 

 

 

  

 

 

 

 

 

 

 

sides  with  kaolin  (China  clay)  or  other

 

 

 

 

inorganic  substances,  with  or  without  a

 

 

 

4810

binder, and with no other coating, whether or

 

1.3%

 

 

not surface – coloured, surface-decorated or

 

 

 

 

printed,  in  rolls  or  rectangular  (including

 

 

 valign="bottom" width="93">

3.3%

50

 

 

 

 

 

 

Yarn of coarse animal hair or of horse-hair

 

 

 

5110

(including gimped  horsehair  yarn),  whether

 

 

 

 

or not put up for retail sale

 

 

 

 

 

 

 

 

 

 

511001

Grey

 

Kg

3.5%

34

 

 

 

 

 

 

511002

Dyed

 

Kg

3.3%

56

 

 

 

 

 

5111

Woven fabrics of carded wool or of carded

 

 

 

fine animal hair

 

 

 

 

 

 

 

 

 

 

 

 

 

 

511101

Containing 85% or more by weight of wool or of

Kg

3%

57

fine animal hair, grey

 

 

 

 

 

 

511102

Containing 85% or more by weight of wool or of

Kg

3.5%

106.7

fine an

 

Revised All Industry Rates(AIRs) of Duty Drawback  under Customs, Chapter 43-51

 

 

CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020

Notification no 07/2020 Customs(Non Tariff) date on 28th  January, 2020  

Revised All Industry Rates(AIRs) of Duty Drawback notified.

The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:

 Notification No. 07/2020-CUSTOMS(Non Tariff Notification)

 

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback ,Chapter 01-05

 

 Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.)

 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the

 

Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-

 

Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in thn="bottom" width="95">

 

  

 

Of MMF where Man-made Staple Fibre and / or

 

 

 

  

581003

Man-made Filament Yarn is less than 85% but

Kg

2.1%

28

  

 

more than 50% by weight

 

 

 

  

 

 

 

 

 

  

581004

Of flax/linen

 

1.3%

 

  

 

 

 

 

 

  

581099

Others

 

1.3%

 

  

 

 

 

 

 

  

 

Quilted   textile   products   in   the   piece,

 

 

 

  

 

composed  of  one  or  more  layers  of  textile

 

 

 

  

5811

materials assembled with padding by stitching

Kg

2%

24

  

 

or  otherwise,  other  than  embroidery  of

 

 

 

  

 

heading 5810

 

 

 

  

 

 

 

 

 

  

 

CHAPTER – 59

 

 

 

  

 

 

IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

<td valign="bottom >

 

 

square) sheets, of any size

 

 

 

 

 

 

 

 

 

 

Paper,  paperboard,  cellulose  wadding  and

 

 

 

 

webs of cellulose fibres, coated, impregnated,

 

 

 

 

covered,  surfacecoloured,  surface-decorated

 

 

 

4811

or printed, in rolls or rectangular (including

 

1.3%

 

 

square) sheets, of any size, other than goods of

 

 

 

 

the kind described in heading 4803, 4809 or

 

 

 

 

4810

 

 

 

 

4812

Filter blocks, slabs and plates, of paper pulp

 

1.3%

 

 

 

 

 

 
   

 

Woven fabrics containing 85% or more by

 

 

 

  

540704

weight of Man-made Filament Yarn and Man-

 

1.8%

 

  

 

made Staple Fibre (Dyed)

 

 

 

  

 

 

 

 

 

  

 

Woven fabrics containing less than 85% by

 

 

 

  

540705

 

(2)               The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.

 

(3)               Notwithstanding anything contained in the said Schedule, -

 

(i)                 all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;

 

(ii)               any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;

 

(iii)             the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.

 

(4)          &imal hair, dyed

 

 

 

 

 

 

 

 

 

 

 

 

511198

Others (Grey)

 

Kg

2.3%

49.8

 

 

 

 

 

 

511199

Others (Dyed)

 

Kg

2.8%

69.3

 

 

 

 

 

5112

Woven fabrics of combed wool or of combed

 

 

 

fine animal hair

 

 

 

 

 

 

 

 

 

 

 

 

 

 

511201

Containing 85% or more by weight of wool or of

Kg

3%

57

fine animal hair, grey

 

 

 

 

 

 

 

 

 

 

 

511202

Containing 85% or more by weight of wool or of

Kg

3.5%

106.7

fine animal hair, dyed

 

 

 

 

 

 

 

 

 

 

 

 

511298

Others (Grey)

(5)               The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

 

(6)               An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.

 

(7)               The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

 

(8)               Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

 

(9)               The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -

 

(i)                 manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

 

(ii)               manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import p>weight of Man-made Filament Yarn and/or

 

1.5%

 

  

 

Man-made Staple Fibre (Grey)

 

 

 

  

 

 

 

 

 

  

 

  

 

 

 

  

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 4813

Cigarette paper, whether or not cut to size or

 

1.3%

 

in the form of booklets or tubes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4814

Wallpaper   and   similar   wall

coverings;

 

1.3%

 

window transparencies of paper

 

Textile fabrics coated with gum or amylaceous

 

 

 

 

substances, of a kind used for the outer covers

 

 

 

5901

of books or the like; tracing cloth; prepared

 

 

 

painting   canvas;   buckram   and   similar

 

 

 

 

 

 

 

 

stiffened textile fabrics of a kind used for hat

 

 

 

 

foundations

 

 

 

 

 

 

 

 

590101

Of MMF

Kg

2.1%

16.7

 

 

 

 

 

590199

Of Cotton or others

Kg

2%

24

 

 

 

 

 

 

Tyre  cord  fabric  of  high  tenacity  yarn  of

 

 

 

5902

nylon  or  other  polyamides,  polyesters  or

 

1.5%

 

 

viscose rayon

 

 

 

 

Textile fabrics, impregnated, coated, covered

 

 

 

5903

or laminated with plastics, other than those of

 

 

 

 

heading 5902

 

 

 

5903

 

 

 

 

 

 

 

 

 

 

 

 

 

4815

Deleted

 

 

 

 

 

 

 

 

 

 

 

bottom" width="105"> 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

  

(1)

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Woven fabrics containing less than 85% by

 

 

 

 

 

540706

 

Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;

 

(iii)             manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;

 

(iv)             manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;

 

(v)               manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.

 

(10)           Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. 

(11)           The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material.

 

(12)           The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

 

(13)           The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.

 

(14)           The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.

 

(15)           In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containiom" width="27">

 

Kg

2.3%

49.8

 

 

 

 

 

 

511299

Others (Dyed)

 

Kg

2.8%

69.3

 

 

 

 

 

 

5113

Woven  fabrics  of  coarse  animal  hair  or

of

 

 

 

horse hair

 

 

 

 

 

 

 

 

 

511301

Grey

 

Kg

2.7%

21.6

 

 

 

 

 

 

511302

Dyed

 

Kg

2.7%

30

 

 

 

 

 

 

 

CHAPTER – 52

 

 

 

 

 

COTTON

 

 

 

 

 

 

 

 

 

 

5201

Cotton, not carded or combed

 

 

0.5%

 

 

 

 

 

 

 

 (16)           The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”. (17)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : - (i)                 French point or Paris point or Continental Size above 33; (ii)               English or UK adult size 1 and above; and (ii)               American or USA adult size 1 and above. (18)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :- (i)                 French point or Paris point or Continental Size upto 33; (ii)               English or UK children size upto 13; and (iii)             American or USA children size upto 13. (19)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs. (20)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. (21)           “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit. 
  • All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.
 
  • The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.
 
  • This notification shall come into force on the 4th day of February, 2020.
  
 

 

 

 
1.8%

 

 

 

 

CHAPTER – 43

 

 

 

 

FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF

 

 

 

 

 

valign="bottom" width="29">

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

weight of Man-made Filament Yarn and/or

 

 

 

1.8%

 

 

Man-made Staple Fibre (Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540707

Sarees, with or without blouse piece

 

 

 

Kg

2.3%

23

 

 

 

 

 

 

 

540708

Belting fabric made of polyester filament yarn

 

 

 

1.5%

 

weighing more than 300 g/m2

 

 

 

 

 

540709

Filtration fabric made of polyester filament yarn

 

 

1.5%

 

 

 

 

 

 

 

540710

 5">

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

01

Of MMF

Kg

2.1%

16.7

 

 

 

 

 

590302

Of Cotton or others

Kg

2%

24

 

 

 

 

 

590303

PVC leather cloth / foam leather cloth

 

1.5%

 

 

 

 

 

 

 

Linoleum, whether or not cut to shape; floor

 

 

 

5904

coverings consisting of a coating or covering

 

 

 

applied on a textile backing, whether or not

 

 

 

 

 

 

 

 

cut to shape

 

 

 

590401

Of MMF

Kg

2.1%

16.7
trong>

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

5202

Cotton  waste  (including

yarn  waste  and

 

0.15%

 

garnetted stock)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5203

Cotton, carded or combed

 

 

 

0.5%

 

 

 

 

 

 

5204

Cotton sewing thread, whether or not put up

 

 

 

Raw  fur skins (including heads, tails, paws

 

 

 

4301

and  other

pieces  or  cuttings,

suitable  for

 

Nil

 

furriers’ use), other than raw hides and skins

 

 

 

 

 

 

 

of headings 4101, 4102 or 4103

 

 

 

 

 

 

 

 

 

 

 

Tanned or dressed fur skins (including heads,

 

 

 

 

tails,  paws  and  other  pieces  or  cuttings),

 

 

 

4302

unassembled,   or  assembled   (without  the

 

Nil

 

 

addition of other materials) other than those

 

 

 

 

of heading 4303

 

 

 

 

 

 

4303

Articles

of

apparel,

clothing accessories and

 

 

 

other articles of fur skin

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Carbon-paper,  self-copy  paper  and  other

 

 

 

 

copying or transfer papers (other than those

 

 

 

4816

of heading 4809), duplicator stencils and offset

 

1.3%

 

 

plates,  of  paper,  whether  or  not  put  up  in

 

 

 

 

boxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Envelopes, letter cards, plain postcards and

 

 

 

 

correspondence  cards,  of  paper  or  paper-

 

 

 

4817

board;

boxes,  pouches,  wallets

and

writing

 

1.3%

 

 

compendiums,   of   paper   or   paperboard,

Filtration fabric made of polypropylene filament

 

 

1.5%

 

yarn

 

 

 

 

 

 

 

 

 

 

 

 

540711

Filtration fabric made of polybutylene

 

 

 

 

1.5%

 

terephthalate (PBT) filament yarn

 

 

 

 

 

 

 

Cotton  yarn  (other  than  sewing  thread),

 

 

 

5205

containing 85% or more by weight of cotton,

 

 

 

 

not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

520501

Grey, of less than 50 counts

 

 

 

1.9%

 

 

 

 

 

 

 

520502

Grey, of 50 or more but less than 100 counts

 

 

1.9%

 

 

 

 

 

 

 

 

520503

Grey, of 100 or more counts

 

 

 

1.9%

 

 

 

 

 

 

 

 

520504

Dyed, of less than 50 counts

 

 

 

1.6%

 

 

 

 

 

 

 

520505

Dyed, of 50 or more but less than 100 counts

 

 

1.6%

 

 

 

 

 

 

 

 

520506

Dyed, of 100 or more counts

 

 

 

1.6%

 

 

 

 

 

 

520507

Core spun containing 3% or more by weight of

Kg

2.2%

7

spandex/ lycra/elastane

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cotton  yarn  (other  than  sewing  thread),

 

 

 

5206

containing less than 85% by weight of cotton,

 

 

 

 

not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

520601

Grey,  with  MMF  content

more  than  15%

by

 

1.9%

 

weight

 

 

 

 

 

 

 

 

 

 

520602

Dyed,  with  MMF  content  more  than  15%  by

 

1.6%

r>

430301

Articles of apparel, made of  leather and lining of

Piece

4%

374

fur skin/artificial fur

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Woven  fabrics  of  artificial  filament  yarn,

 

 

 

 

5408

including   woven   fabrics   obtained   from

 

 

 

 

 

materials of heading 5405

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540801

Woven  fabrics  containing  85%  or

more

by

 

 

1.5%

 

weight of artificial filament yarn (Grey)

 

 

 

 

 

 

 

 

 

 

 

 
 

 

 

 

 

containing an assortment of paper stationery

 

 

 

 

 

 

 

 

 

Toilet  paper  and  similar  paper,  cellulose

 

 

 

 

wadding or webs of cellulose fibres, of a kind

 

 

 

 

used for household or sanitary purposes, in

 

 

 

 

 

 

 

 

 

 

Mats/carpets of furskin / „hair on? leather or of

 

 

 

430302

furskin / „hair on? leather in combination with

 

1.2%

 

 

other materials

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

82

 

 

 

 

 

 

 

 

 

Drawback

Drawback

 

rolls of a width not exceeding 36 cm, or cut to

 

 

 

4818

size  or

shape;

handkerchiefs,

cleansing

 

1.3%

 

tissues,  towels,  table  cloths,  serviettes,  bed

 

 

 

 

 

 

 

sheets  and  similar  household,  sanitary  or

 

 

 

 

hospital  articles,  articles  of  apparel  and

 

 

 

 

clothing  accessories,  of  paper  pulp,  paper,

 

 

 

 

cellulose wadding or webs of cellulose fibres

 

 

 

 

 

 

 

 

 

Cartons, boxes, cases, bags and other packing

 

 

 

 

containers,  of  paper,  paperboard,  cellulose

 

 

 

4819

wadding or webs of cellulose fibres; box files,

 

1.3%

 

letter trays, and similar articles, of paper or

 

 

 

 

 

 

 

paperboard of a kind used in offices, shops or

 

 

 

 

the like

 

 

 

 

 

 

 

 

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

590499

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

 

5905

Textile wall coverings

 

 

 

 

 

 

 

 

 

 

590501

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

weight

 

 

 

 

 

 

 

 

 

 

520698

Others (Grey)

 

 

 

1.9%

 

 

 

 

 

 

Registers, account books, note books, order

 

 

 

 

books,

receipt

books,

letter

pads,

 

 

 

 

memorandum   pads,   diaries   and   similar

 

 

 

 

articles, excise books, blotting-pads, binders

 

 

 

4820

(loose-leaf  or  other),  folders,  file

covers,

 

 

 

manifold business forms, interleaved carbon

 

 

 

 

 

 

 

 

sets and other articles of stationery, of paper

 

 

 

 

or  paperboard;  albums  for  samples  or  for

 

 

 

 

collections  and  book  covers,  of  paper  or

 

 

 

 

 

 

 

 

540802

Woven  fabrics  containing  85%  or

more

by

 

Kg

2.1%

16.7

weight of artificial filament yarn (Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520699

Others (Dyed)

 

 

 

1.6%

 

 

 

 

 

 

5207

Cotton yarn (other than sewing thread) put

 

 

 

up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520701

Grey, of less than 50 counts

 

 

 

1.9%

 

 

 

 

 

 

 

520702

Grey, of 50 or more but less than 100 counts

 

 

1.9%

 

 

 

 

 

 

 

 

520703

Grey, of 100 or more counts

 

 

 

1.9%

 

 

 5">

 

590599

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

5906

Rubberised textile fabrics, other than those of

 

 

 

 

 

Woven  fabrics  containing  85%  or  more

by

 

 

 

 

540803

weight  of  man-made  filament  yarn  and  man-

 

 

1.5%

 

 

made staple fibre (Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Woven  fabrics  containing  85%  or  more

by

 

 

 

 

540804

weight  of  man-made  filament  yarn  and  man-

 

 

1.8%

 

 

made staple fibre (Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Woven  fabrics  containing  less  than

85%

 

 

 

paperboard

 

 

 

 

 

 

 

 

 

align="right">by

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

 

Description of goods

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Maps and hydrographic or similar charts of

 

 

 

 

 

 

 

540805

weight of man-made filament yarn and

/ or man-

 

 

1.5%

 

 

made staple fibre (Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Woven  fabrics  containing  less  than

85%

by

 

 

 

 

540806

weight of man-made filament yarn and / or  man-

 

 

1.8%

 

 

made staple fibre (Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540807

Sarees, with or without blouse piece

 

 

 

Kg

2.3%

23

 

 

 

 

 

 

 

 

CHAPTER – 55

 

 

 

 

 

 

MAN MADE STAPLE FIBRES

 

 

 

 

 

 

 

 

 

 

 

5501

Synthetic filament tow

 

 

4905

all

kinds,

including  atlases,  wall  maps,

 

1.3%

 

 

topographical plans and globes, printed

 

 

 

 

 

 

 

 

 

Plans   and   drawings   for   architectural,

 

 

 

 

engineering,

 

industrial,

commercial,

heading 5902

 

 

 

 

 

 

 

 

 

590601

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

590699

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

 

Textile fabrics otherwise impregnated, coated

 

 

 

5907

or  covered;  painted  canvas  being theatrical

 

 

 

 

scenery, studio back-cloths or the like

 

 

 

 

 

 

 

 

 

590701

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

590799

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

 

Textile wicks, woven, plaited or knitted, for

 

 

 

 

lamps,  stoves,  lighters,  candles  or  the  like;

 

 

 

5908

incandescent gas mantles and tubular knitted

 

 

 

 

 

4906

topographical

or

similar

purposes,  being

 

1.3%

 

originals drawn by hand; hand-written texts;

 

 

 

 

 

 

 

photographic

reproductions

on   sensitised

 

 

 

 

paper and carbon copies of the foregoing

 

 

 

 

Unused postage, revenue or similar stamps of

 

 

 

 

current or new issue in the country in which

 

 

 

4907

they  have,

or

will

have,

a  recognized  face

 

1.3%

 

value;  stamp-impressed  paper;  bank-notes;

 

 

 

 

 

1.9%

 

 

 

 

 

 

 

 

 

5502

Artificial filament tow

 

 

 

Kg

2.3%

4.4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

5503

Synthetic staple fibres, not carded, combed or

 

 

 

otherwise processed for spinning

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

gas  mantle  fabric  therefor,  whether  or  not

 

 

 

 

impregnated

 

 

 

 

590801

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

590899

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

 

Textile hose piping and similar textile tubing,

 

 

 

5909

with or without lining, armour or accessories

 

 

 

 

of other materials

 

 

 

 

590901

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

590999

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)> 

 

 

 

 

 

 

 

550301

Acrylic

 

 

 

 

 

Kg

2.1%

3.9

 

 

 

 

 

 

 

 

 

 

550399

Others

 

 

 

 

 

 

1.9%

 

 

 

 

 

 

5504

Artificial staple fibres, not carded, combed or

Kg

2.3%

4.4

otherwise processed for spinning

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cheque   forms;   stock,   share   or   bond

 

 

 

 

certificates and similar documents of title

 

 

 

 

 

 

 

 

 

 

4908

Transfers (decalcomanias)

 

 

 

1.3%

 

 

 

 

 

 

 

Printed or illustrated postcards; printed cards

 

 

 

4909

bearing   personal

greetings,

messages   or

 

1.3%

 

announcements,  whether  or  not  illustrated,

 

 

 

 

 

 

 

with or without envelopes or trimmings

 

 

 

 

 

 

 

 

 

 

 

4910

Calendars  of

any

kind,

printed,  including

 

1.3%

 

calendar blocks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5505

Waste

(including

noils,

yarn

waste

and

 

1.5%

 

garnetted stock) of man-made fibres

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5506

Synthetic  staple  fibres,

carded,

combed  or

 

 

 

otherwise processed for spinning

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550601

Acrylic

 

 

 

 

 

Kg

2.1%

3.9

 

 

 

 

 

 

 

 

 

 

550699

Others

 

 

 

 

 

 

1.9%

 

 

 

 

 

 

 

5507

 

 

 

 

 

 

4911

Other

printed   matter,

including  printed

 

1.3%

 

pictures and photographs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other articles of furskin / „hair on? leather or of

 

 

 

430399

furskin / „hair on? leather in combination with

 

1.2%

 

 

other materials

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4304

Artificial fur and articles thereof

 

 

 

 

 

 

 

 

 

 

 

 

430401

Acrylic

fur  fabric

with  or  without  embroidery

 

1.3%

 

and/or with or without metallised yarn

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transmission or conveyor belts or belting, of

 

 

 

5910

textile material, whether or not impregnated,

 

 

 

coated, covered or laminated with plastics, or

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 50

 

 

 

 

 

 

 

 

 

 

SILK

 

 

 

 

 

 

 

 

5001

Silk-worm cocoons suitable for reeling

 

0.15%

 

 

 

 

 

 

 

 

5002

Raw silk (not thrown)

 

 

 

0.15%

 

5003

Silk waste (including cocoons unsuitable for

 

0.15%

 

reeling, yarn waste and garnetted stock)

 

 

 

 

 

 

 

 

Artificial  staple  fibres,  carded,

combed  or

Kg

2.3%

4.4

otherwise processed for spinning

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5508

Sewing

thread  of

man-made  staple  fibres,

 

1.7%

 

whether or not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

5509

Yarn (other than sewing thread) of synthetic

 

 

 

staple fibres, not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550901

Yarn containing 85% or more by weight of MMF

 

1.7%

 

(Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5004

Silk yarn (other than yarn spun from silk

Kg

9.1%

674

waste) not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

5005

Yarn spun from silk waste, not put up for

Kg

9.1%

384

retail sale

 

 

 

om" width="95">

 

 

reinforced with metal or other material

 

 

 

591001

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

591099

Of Cotton or others

 

Kg

2%

24

 

 

 

 

 

 

5911

Textile  products  and  articles,  for

technical

 

 

 

uses

 

 

 

 

 

 

 

 

 

591101

Of MMF

 

Kg

2.1%

16.7

 

 

 

 

 

 

591199

Of Cotton or others

 

Kg

2%

24

 

 > 

 

 

430499

Others

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 44

 

 

 

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

 

 

 

 

 

 

Fuel  wood,  in  logs,  in  billets,  in  twigs,  in

 

 

 

 

faggots or in similar forms; wood in chips or

 

 

 

4401

parti-cles; sawdust and wood waste and scrap,

 

Nil

 

 

whether or not agglomerated in logs, brique-

 

 

 

 

ttes, pellets or similar forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4402

Wood

charcoal

(including

shell

or

nut

 

Nil

 

charcoal), whether or not agglomerated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520704

Dyed, of less than 50 counts

 

 

 

1.6%

 

 

 

 

 

 

 

520705

Dyed, of 50 or more but less than 100 counts

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

520706

Dyed, of 100 or more counts

 

1.6%

 

  

 

 

 

 

 

  

 

Woven fabrics of cotton, containing 85% or

 

 

 

 

 

 

4403

Wood in the rough, whether or not stripped of

 

Nil

 

bark or sapwood, or roughly squared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hoopwood;  split  poles;  piles,  pickets  and

 

 

 

 

stakes  of  wood,  pointed  but  not  sawn

 

 

 

 

lengthwise; wooden sticks, roughly trimmed

 

 

 

4404

but  not  turned,  bent  or  otherwise  worked,

 

Nil

 

 

suitable for the manufacture of walking sticks,

 

 

 

 

umbrellas, tool handles or the like; chipwood

 

 

 

 

and the like

 

 

 

 

 

 

 

4405

Wood wool; wood flour

 

 

 

 

Nil

 

 

 

 

 

 

 

 

4406

Railway  or  tramway  sleepers

(crossties)

of

 

Nil

 

wood

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wood sawn or chipped lengthwise, sliced or

 

 

 

4407

peeled,  whether  or  not  planed,  sanded  or

 

Nil

 

 

endjointed, of a thickness exceeding 6 mm

 

 

 

 

 

 

 

 

 

 

Sheets for veneering (including those obtained

 

 

 

 

by slicing laminated wood), for plywood or for

 

 

 

4408

similar

laminated

wood  and

other

wood,

 

0.15%

 

sawn lengthwise, sliced or peeled, whether or

 

 

 

 

 

 

 

not planed, sanded, spliced or end-jointed, of

 

 

 

 

a thickness not exceeding 6 mm

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5208

more by weight of cotton, weighing not more

 

 

 

  

 

than 200 g/m2

 

 

 

  

520801

Grey

 

1.5%

 

  

 

 

 

 

 

  

520802

Dyed

 

1.5%

 

  

 

 

 

 

 

  

520803

Lungis

 

1.5%

 

  

 

 

 

 

 

  

520804

Real Madras Handkerchiefs

 

1.5%

 

  

 

 

 

 

 

  

520805

Sarees, with or without blouse piece

Kg

2.8%

35

  

 

 

 

 

 

  

520806

Grey fabrics containing 1% or more by weight of

 

1.7%

 

  

spandex/ lycra/elastane

 

 

  

 

 

 

 

  

 

 

 

 

 

  

520807

Dyed fabrics containing 1% or more by weight

 

1.7%

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Wood (including strips and friezes for parquet

 

 

 

 

flooring, not assembled) continuously shaped

 

 

 

4409

(tongued,

grooved,

rebated,

chamfered,

v-

 

  

of spandex/ lycra/elastane

 

 

  

 

 

 

 

  

 

 

 

 

 

  

 

Woven fabrics of cotton, containing 85% or

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

5006

Silk yarn and yarn spun from silk waste, put

 

 

 

  

up for retail sale; silk-worm gut

 

 

 

  

 

 

 

 

  

 

 

 

 

 

  

500601

Silk yarn (other than yarn spun from silk waste)

Kg

9.1%

674

  

 

 

 

 

 

  

500699

Others

Kg

9.1%

384

  

 

 

 

 

 

  

5007

Woven fabrics of silk or of silk waste

 

 

 

  

 

 

 

 

 

  

500701

Silk Fabrics, containing 85% or more by weight

Kg

8.6%

1150

  

of silk or of silk waste other than noil silk

  

 

 

 

 

  

 

 

 

 

 

  

500702

Fabrics of noil silk

Kg

8.6%

676

  

 

 

 

 

 

  

550902

Yarn containing 85% or more by weight of MMF

Kg

3.2%

8.5

(Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550903

Other yarn, mixed mainly or solely with cotton

Kg

2.3%

5.5

(Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550904

Other yarn, mixed mainly or solely with cotton

Kg

2.8%

7.2

(Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550905

Other yarn, mixed mainly or solely with Wool or

Kg

2.3%

25

fine animal hair (Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

Sarees, with or without blouse piece, containing

 

 

 

  

500703

85% or more by weight of silk or of silk waste

Kg

8.6%

1150

  

 

other than noil silk

 

 

 

  

 

 

 

 

 

  

500704

Other sarees, with or without blouse piece

Kg

3.5%

476

  

 

 

 

 

 

  

500705

Silk fabric containing 45% or more but less than

Kg

8.8%

253

  

50% by weight of wool

  

 

 

 

 

  

 

 

 

 

 

  

500799

Others

Kg

8.6%

253

  

 

 

 

 

 

  

 

CHAPTER – 51

 

WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS

 

5101

Wool, not carded or combed

 

 

0.15%

 

 

 

 

 

 

 

5102

Fine  or  coarse  animal  hair,  not  carded

or

 

0.15%

 

combed

 

 

 

 

 

 

 

 

 

Waste of wool or of fine or coarse animal hair,

 

 

 

5103

including yarn waste but excluding garnetted

 

0.15%

 

 

stock

 

 

 

 

5104

Garnetted stock of wool or of fine or coarse

 

0.15%

 

animal hair

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wool and fine or coarse animal hair, carded

 

 

 

5105

or   combed   (including   combed   wool   in

 

 

 

 

fragments)

 

 

 

 

510501

Wool tops

 

Kg

3.5%

27

 

 

 

 

 

 

510599

Others

 

 

1.5%

 

 

 

 

 

 

5106

Yarn of carded wool, not put up for retail sale

 

 

 

 

 

 

 

 

510601

Containing 85% or more by weight of wool, grey

Kg

3.5%

63.4

- weaving quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510602

 

 

 

550906

Other yarn, mixed mainly or solely with Wool or

Kg

2.8%

30

fine animal hair (Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550998

Other (Grey)

 

 

 

 

 5209

more by weight of cotton, weighing more than

 

 

 

  

 

200 g/m2

 

 

 

  

 

 

 

 

 

  

520901

Grey

Kg

2%

24

  

 

 

 

 

 

  

520902

Dyed

Kg

2%

24

  

 

 

 

 

 

  

520903

Lungis

Kg

2%

24

  

 

 

 

 

 

  

520904

Real Madras Handkerchiefs

Kg

2%

24

  

 

 

 

 

 

  

520905

Denim fabrics

Kg

2.1%

8.7

  

 

 

 

 

 

  

520906

 

 

 

jointed, beaded, moulded, rounded or the like)

 

 

 

 

 

 

 

 

along any of its edges or faces, whether or not

 

 

 

 

planed, sanded or end-jointed

 

 

 

 

1.7%

 

 

 

 

 

 

 

 

 

 

550999

Other (Dyed)

 

 

 

 

Kg

2.8%

9.6

 

 

 

 

 

5510

Yarn (other than sewing thread) of artificial

 

 

 

staple fibres, not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

td valign="bottom" width="95"> 

 

 

 

Drawback

Drawback

  

Tariff Item

Containing  85%

or  more

by  weight

of

wool,

Kg

3.3%

69.3

dyed - weaving quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510603

Containing 85% or more by weight of wool, grey

Kg

3.5%

65

-Hosiery/ knitting qual valign="bottom" width="75">

 

 

 

440901

Parquet

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

440999

Others

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

Particle board, oriented strand board (OSB)

 

 

 

 

and similar board (for  example wafer board)

 

 

 

4410

of wood or other ligneous materials, whether

 

1.3%

 

 

or  not  agglomerated  with  resins  or  other

 

 

 

 

organic binding substances

 

 

 

 

 

 

 

 

 

Denim fabrics containing 1% or more by weight

Kg

2.2%

12

  

of spandex/ lycra/elastane

  

 

 

 

 

  

 

 

 

 

 

  

520907

Denim fabrics blended with MMF

Kg

2.2%

12

  

 

 

 

 

 

  

520908

Sarees, with or without blouse piece

Kg

2.8%

35

  

 

 

 

 

 

  

520909

Grey fabrics containing 1% or more by weight of

 

1.7%

 

  

spandex/ lycra/ elastane

 

 

  

 

 

 

 

  

 

 

 

 

 

  

520910

Dyed fabrics containing 1% or more by weight

 

1.7%

 

  

of spandex/ lycra/ elastane

 

 

  

 

 

 

 

  

 

 

 

 

 

  

 

gn="center">16 gn="bottom" width="105">

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510604

Containing  85%

or  more

by  weight

of

wool,

Kg

3.3%

64

dyed -Hosiery/ knitting quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510605

Woollen-MMF

blended

yarn,

grey

(

MMF

Kg

3.5%

48

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

520911

Flame  retardant  fabric  (treated  with  organic

 

1.7%

 

phosphorus compound)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Woven fabrics of cotton, containing less than

 

 

 

5210

85%  by weight of  cotton, mixed

mainly or

 

 

 

solely  with  man-made  fibres,  weighing  not

 

 

 

 

 

 

 

 

more than 200 g/m2

 

 

 

 

 

 

 

 

 

 

521001

Grey

 

Kg

2.1%

 

 

 

Fibreboard   of   wood   or   other   ligneous

 

 

 

4411

materials, whether or not bonded with resins

 

1.3%

 

 

or other organic substances

 

 

 

 

 

 

 

 

 

 

  

551001

Yarn containing 85% or more by weight of MMF

Kg

2.6%

7

  

(Grey)

  

 

 

 

 

  

551002

Yarn containing 85% or more by weight of MMF

Kg

2.8%

8.7

  

(Dyed)

  

 

 

 

 

  

551003

Other yarn, mixed mainly or solely with cotton

Kg

2.3%

5.5

  

(Grey)

  

 

 

 

 

  

551004

Other yarn, mixed mainly or solely with cotton

Kg

2.8%

7.2

  

(Dyed)

  

 

 

 

 

  

551005

Other yarn, mixed mainly or solely with Wool or

Kg

2.3%

25

  

fine animal hair (Grey)

  

 

 

 

 

  

551006

Other yarn, mixed mainly or solely with Wool or

Kg

2.8%

30

  

fine animal hair (Dyed)

  

 

 

 

 

  

551098

Other (Grey)

Kg

2.3%

8

  

 

 

 

 

 

  

551099

Other (Dyed)

Kg

2.8%

11

  

 

 

 

 

 

  

5511

Yarn (other than sewing thread) of man-made

 

 

 

  

staple fibres, put up for retail sale

 

 

 

  

 

 

 

 

  

551101

Yarn containing 85% or more by weight of MMF

 

1.7%

 

  

(Grey)

 

 

  

 

 

 

 

  

551102

Yarn containing 85% or more by weight of MMF

Kg

3.2%

8.5

  

(Dyed)

  

 

 

 

 

  

551103

Other yarn, mixed mainly or solely with cotton

Kg

width="219">

content less than 50% by weight)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510606

Woollen-MMF

blended

yarn,

dyed

(

MMF

Kg

3.3%

50

content less than 50% by weight)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510698

Others (Grey)

 

 

 

 

 

Kg

3.5%

34

 

 

 

 

 

 

 

 

 

 

510699

Others (Dyed)

 

 

 

 

 

Kg

3.3%

56

 

 

 

 

 

5107

Yarn of combed wool, not put up for retail

 

 

 

sale

 

 

 

 

 

 <

2.3%

5.5

  

(Grey)

  

 

 

 

 

  

551104

Other yarn, mixed mainly or solely with cotton

Kg

2.8%

7.2

  

(Dyed)

  

 

 

 

 

  

551105

Other yarn, mixed mainly or solely with Wool or

Kg

2.3%

25

  

fine animal hair (Grey)

  

 

 

 

 

  

551106

Other yarn, mixed mainly or solely with Wool or

Kg

2.8%

30

  

fine animal hair (Dyed)

  

 

 

 

 

  

 

 

 

 

 

  

551198

Other (Grey)

 

1.7%

 

  

 

 

 

 

 

  

551199

Other (Dyed)

Kg

2.8%

9.6

  

 

 

 

 

 

  

 

Woven  fabrics  of  synthetic  staple  fibres,

 

 

 

  

5512

containing  85%  or  more  by  weight  of

 

 

 

  

 

synthetic staple fibres

 

 

 

 

 

 

 

 

 

 

 

 

 

510701

Containing 85% or more by weight of wool, grey

Kg

3.5%

63.4

- weaving quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510702

Containing  85%

or  more

by  weight

of

wool,

Kg

3.3%

69.3

dyed - weaving quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510703

Containing 85% or more by weight of wool, grey

Kg

3.5%

65

-Hosiery/ knitting quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510704

Containing  85%

or  more

by  weight

of

wool,

Kg

3.3%

64

dyed -Hosiery/ knitting quality

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510705

Woollen-MMF

blended

yarn,

grey

(

 

 

 

 

 

 

 

 

 

4412

Plywood,

veneered

panels

and

similar

 

1.3%

 

laminated wood

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4413

Densified

wood,

in

blocks,  plates,

strips

or

 

1.3%

 

profile shapes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

521002

Dyed

 

Kg

2.1%

18

 

 

 

 

 

 

521003

Sarees, with or without blouse piece

 

Kg

2.8%

35

 

 

 

 

 

 

Woven fabrics of cotton, containing less than

 

 

 

5211

85%  by weight of  cotton, mixed

mainly or

 

 

 

solely with man-made fibres, weighing more

 

 

 

 

 

 

 

 

than 200 g/m2

 

 

 

 

 

 

 

 

 

 

521101

Grey

 

Kg

2.1%

16

 

 

 

 

 

 

521102

Dyed

 

Kg

2.1%

18

 

 

 

 

 

 

521103

Denim fabrics blended with MMF

 

Kg

2.2%

12

 

 

 

 

  

 

 

 

 

 

 

 

 

4414

Wooden

frames

for

paintings,  photographs,

 

1.9%

 

mirrors or similar objects

 

 

 

 MMF

Kg

3.5%

48

content less than 50% by weight)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510706

Woollen-MMF

blended

yarn,

dyed

(

MMF

Kg

3.3%

50

content less than 50% by weight)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510798

Others (Grey)

 

 

 

 

 

  

 

 

 

 

 

  

551201

Grey

 

1.9%

 

  

 

 

 

 

 

  

551202

Dyed

Kg

2.1%

12.6

  

 

 

 

 

 

  

 

Woven  fabrics  of  synthetic  staple  fibres,

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Packing  cases,  boxes,  crates,  drums  and

 

 

 

4415

similar  packings,  of  wood;

cable-drums

of

 

1.3%

 

wood;  pallets,  Box  pallets  and  other  load

 

 

 

 

 

 

 

boards, of wood; pallet collars of wood

 

 

 

 

 

 

 

 

 

 

Casks, barrels, vats, tubs and other coopers’

 

 

 

4416

products and parts thereof, of wood, including

 

1.3%

 

 

staves

 

 

 

 

 

 

 

 

 

 

 

 

 

 

521104

Sarees, with or without blouse piece

 

Kg

2.8%

35

 

 

 

 

 

 

5212

Other woven fabrics of cotton

 

 

 

 

 

 

 

wspan="2" valign="bottom" width="105">

5513

containing less than 85% by weight of such

 

 

 

  

fibres, mixed mainly or solely with cotton, of a

 

 

 

  

 

 

 

 

  

 

weight not exceeding 170g/m2

 

 

 

  

 

 

 

 

 

  

551301

Grey

 

1.9%

 

  

 

 

 

 

 

  

 

  

 

 

 

  

 

 

 

 

 

 

 

Drawback

 

Drawback

Tariff Item

 

 

Description of goods

Kg

3.5%

34

 

 

 

 

 

 

 

 

 

 

510799

Others (Dyed)

 

 

 

 

 

Kg

3.3%

56

 

 

 

 

 

5108

Yarn of fine animal hair (carded or combed),

 

 

 

not put up for retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510801

Grey

 

 

 

 

 

Kg

3.5%

48

 

 

 

 

 

 

 

 

 

 

510802

Dyed

 

 

 

 

 

Kg

3.3%

50

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

<td " valign="bottom" width="76">Unit

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

5109

Yarn of wool or fine animal hair, put up for

 

 

 

retail sale

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510901

Grey

 

Kg

3.5%

48

 

 

 

 

 

 

510902

Dyed

 

Kg

 

cap per unit

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

521201

Grey

 

Kg

2%

24

 

 

 

 

 

 

521202

Dyed

 

Kg

2%

24

 

 

 

 

 

 

 

CHAPTER – 53

 

OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER

 

YARN

 

Flax, raw or processed but not spun; flax tow

 

 

 

5301

and

waste

(including

yarn

waste   and

 

0.15%

 

 

garnetted stock)

 

 

 

 

 

 

True

hemp

(Cannabis

sativa

L),  raw  or

 

 

 

5302

processed but not spun; tow and waste of true

 

0.15%

 

hemp  (including  yarn&nbsp

 

 

 

Tools,  tool  bodies,  tool  handles,  broom  or

 

 

 

4417

brush bodies and handles, of wood; boot or

 

1.3%

 

 

shoe lasts and trees, of wood

 

 

 

 

 

 

 

(3)

(4)

 

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

551302

 

Dyed

 

 

Kg

2.2%

 

17

 

 

 

 

 

 

 

 

 

Woven  fabrics  of  synthetic  staple  fibres,

 

 

 

 

5514

 

containing less than 85% by weight of such

 

 

 

 

 

fibres, mixed mainly or solely with cotton, of a

 

 

 

 

 

 

 

 

 

 

 

 

weight exceeding 170 g/m2

 

 

 

 

 

 

 

 

 

 

 

 

 

551401

 

Grey

 

 

 

1.9%

 

 

 

 

 

 

 

 

 

 

>

 

 

 

 

 

 

Builders’  joinery  and  carpentry  of  wood,

 

 

 

4418

including  cellular  wood  panels,  assembled

 

1.3%

 

 

flooring panels, Shingles and shakes

 

 

 

 

 

 

 

 

 

 

 

 

4419

Tableware and kitchenware, of wood

 

 

 

1.9%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

 

 

 

 

 

 

stock)

 

 

 

 

 

 

 

 

 

 

 

 

 

Jute and other textile bast fibres (excluding

 

 

 

5303

flax, true hemp and ramie), raw or processed

 

0.15%

 

but not spun; tow and waste of these fibres

 

 

 

 

 

 

 

(including yarn waste and garnetted stock)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

Wood  marquetry  and  inlaid  wood;  caskets

 

 

 

 

and cases for jewellery or cutlery, and similar

 

 

 

4420

articles,   of   wood;   statuettes   and

other

 

1.9%

 

ornaments,  of  wood;  wooden  articles  of

 

 

 

 

 

 

 

furniture not falling in chapter 94

 

 

 

 

 

 

 

 

 

 

 

 

4421

Other articles of wood

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5304

Omitted

 

 

 

 

 

 

 

 

 

 

 

Coconut, abaca (Manila hemp or Musa textilis

 

 

 

 

Nee), ramie and other vegetable textile fibres,

 

 

 

5305

not elsewhere specified or

included,

raw or

 

0.15%

 

processed but not spun; tow, noils and waste

 

 

 

 

 

 

 

of  these  fibres  (including  yarn  waste  and

 

 

 

 

garnetted stock)

 

 

 

 

 

 

 

 

 

 

 

 

5306

Flax yarn

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

442101

Handicraft/Artware of wood

 

 

 

1.9%

 

 

 

 

 

 

 

 

442199

Others

 

 

 

1.3%

 

 

 

 

 

 

 

CHAPTER – 45

 

 

 

CORK AND ARTICLES OF CORK

 

 

 

 

 

 

4501

Natural cork, raw or simply prepared; waste

 

Nil

 

cork; crused, granulated or ground cork

 

 

 

 

 

 

 

 

 

 

Natural cork, debacked or roughly squared,

 

 

 

4502

or in rectangular (including square) blocks,

 

1.3%

 

plates, sheets or strip (including sharp-edged

 

 

 

blanks for corks or stoppers)

 

 

 

 

 

 

 

 

 

 

 

 
width="75">

 

 

 

530601

Grey

 

 

 

1.2%

 

 

 

 

 

 

 

 

530602

Dyed

 

 

 

1.2%

 

 

 

 

 

551402

 

Dyed

 

 

Kg

2.2%

 

17

 

 

 

 

 

 

 

5515

 

Other woven fabrics of synthetic staple fibres

 

 

 

 

 

 

 

 

 

 

 

551501

 

Containing 85% or more by weight of Synthetic

 

1.9%

 

 

 

Staple Fibre

(Grey)

 

 

 

 

 

 

 

 

 

 

 

551502

 

Containing 85% or more by weight of Synthetic

Kg

2.1%

 

12.6

 

Staple Fibre

(Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Of blends containing synthetic staple fibre and

 

 

 

 

551503

 

wool (wool content of 25% or more by weight),

Kg

2.5%

 

72.5

 

 

 width="95">

 

 

5307

Yarn of jute or of other textile bast fibres of

 

1.5%

 

heading 5303

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5308

Yarn of other vegetable textile fibres; paper

 

1.5%

 

yarn

 

 

 

 

 

 

 

 

 

 

5309

Woven fabrics of flax

 

 

 

 

 

 

 

 

 

 

 

 

530901

Grey

 

 

 

1.3%

 

 

 

 

 

 

 

 

530902

Dyed

4503

Articles of natural cork

 

 

 

1.3%

 

 

 

 

 

 

4504

Agglomerated cork (with or without a binding

 

1.3%

 

substance) and articles of agglomerated cork

 

 

 

 

 

 

 

 

 

 

 

 

 

Of blends containing synthetic staple fibre and

 

 

 

 

551504

 

wool (wool content of 25% or more by weight),

Kg

2.8%

 

52.4

 

 

dyed

 

 

 

 

 

 

551505

 

Of other blends containing synthetic staple fibre

 

1.7%

 

 

 

of less than 85% by weight, grey

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

551506

 

Of other blends containing synthetic staple fibre

Kg

2%

 

14

 

of less than 85% by weight, dyed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5516

 

Woven fabrics of artificial staple fibres

 

 

 

 

 

 

 

 

 

 

 

551601

 

 ">

 

 

 

 

 

CHAPTER – 46

 

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;

BASKET-WARE AND WICKERWORK

 

Plaints  and  similar  products  of  plating

 

 

 

 

materials,  whether  or  not  assembled  into

 

 

 

 

strips;  plaiting  materisls,  plaits  and  similar

 

 

 

4601

products of plaiting materials, bound togatger

 

 

 

in  parallel strand or woven, in sheet from,

 

 

 

 

 

 

 

 

whether  or  not  being  finished  articles  (for

 

 

 

 

exemple, mats, matting, screens)

 

 

 

 

 

 

 

 

460101

Polypropylene Mats

 

1.3%

 

 

 

 

 

 

460199

Others

 

 

 

 

1.3%

 

 

 

 

 

 

5310

Woven fabrics of jute or of other textile base

 

 

 

fibres of heading 5303

 

 

 

 

 

 

 

 

 

 

 

 

 Containing 85% or more by weight of Artificial

 

1.6%

 

 

 

Staple Fibre

(Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

551602

 

Containing 85% or more by weight of Artificial

 

1.9%

 

 

 

Staple Fibre

(Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

551603

 

Containing less than 85%

by weight of Artificial

 

1.7%

 

 

 

Staple Fibre (Grey)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

551604

 

Containing less than 85%

by weight of Artificial

 

1.9%

 

 

 

Staple Fibre

(Dyed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 56

 

 

 

 

 

 

WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;

 

 

TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

 

 

Wadding  of  textile  materials  and  articles

 

 

 

 

5601

 

thereof; textile fibres, not exceeding 5 mm in

 

 

 

 

 

 

length (flock), textile dust and mill neps

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

n="3" valign="bottom" width="333">

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

531001

Woven fabric of jute other than sacking cloth

 

1.5%

 

 

 

 

 

 

 

531099

Others (including sacking cloth)

 

 

1.5%

 

 

 

 

 

 

 

 

5311

Woven  fabrics  of  other

vegetable

textile

 

1.5%

 

fibres; woven fabrics of paper yarn

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 54

 

 

 

MAN-MADE FILAMENTS

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Basketwork, wickerwork and othert articles,

 

 

 

4602

made directly to shape from plaiting materials

 

1.3%

 

or  made  up  from  goods  of  heading  4601;

 

 

 

 

 

 

articles of loofah

 

 

 

 

 

 

 

 

 

60

 

 

 

 

<td >5401

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

Sewing thread of man-made filaments,

 

Kg

2.1%

4.1

whether or not put up for retail sale

 

 

 

 

 

 

 

Synthetic  filament  yarn  (other  than  sewing

 

 

 

5402

thread), not put up for retail sale, including

 

 

 

 

synthetic monofilament of less than 67 decitex

 

 

 

 

 

 

 

 

 

540201

Polyester texturised/twisted yarn (Grey)

 

Kg

2.1%

4.1

 

 

 

 

 

 

540202

Polyester texturised/twisted yarn (Dyed)

 

Kg

3%

7.1

 

 

 

 

 

 

 

540203

Nylon Filament Yarn (Dyed)

 

 

Kg

6.4%

44.6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 47

 

 

 

 

 

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

560101

Of Wool

 

 

 

Kg

3.5%

63.4

 

 

 

 

 

 

 

 

560102

Of MMF

 

 

 

Kg

2.3%

25

 

 

 

 

 

 

 

560103

Of Cotton or other

 

 

 

1.9%

 

 

 

 

 

 

 

560104

Acetate Cigarette filter Rods

 

 

1.5%

 

 

 

 

 

 

 

 

5602

Felt,  whether  or  not

impregnated,

coated,

 

 

 

covered or laminated

 

 

 

 

 

 

 

 

 

 

 

560201

Of Wool

 

 

 

Kg

3.5%

63.4

 

 

 

 

 

 

 

 

560202

Of MMF

 

 

 

Kg

2.3%

25

 

 

 

 

 

 

 

560203

Of Cotton or other

 

 

 

1.9%

 

 

 

 

 

 

 

5603

Nonwovens,  whether

or  not  impregnated,

 

 

 

coated, covered or laminated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

560301

Of Wool

 

 

 

Kg

3.5%

63.4

 

 

 

 

 

 

 

 

560302

Of MMF

 

 

 

Kg

2.3%

25

 

 

 

 

 

 

 

560303

Of Cotton or other

 

 

 

1.9%

 

 

 

 

 

 

 

Rubber  thread  and  cord,  textile  covered;

 

 

 

5604

textile yarn, and strip and the like of heading

 

1.5%

 

5404 or

5405, impregnated, coated, covered

 

 

 

 

 

 

 

or sheathed with rubber or plastics

 

 

 

 

 

 

 

 

 

 

Metallised yarn, whether or not gimped, being

 

 

 

 

textile yarn, or strip or the like of heading

 

 

 

5605

5404  or  5405,  combined  with  metal

in  the

 

1.5%

 

 

form of thread, strip or powder or covered

 

 

 

 

with metal

 

 

 

 

 

 

Gimped  yarn,  and  strip  and  the  like  of

 

 

 

 

heading

5404 or 5405, gimped (other than

 

 

 

5606

those of heading  5605 and gimped horsehair

 

 

 

 

yarn); chenille yarn (including flock chenille

 

 

 

 

yarn); loop wale-yarn

 

 

 

 

 

 

 

 

 

 

 

 

 

560601

Of Wool

 

 

 

Kg

3.5%

63.4

 

 

 

 

 

 

 

 

560602

Of MMF

 

 

 

Kg

2.3%

25

 

 

 

 

 

 

 

560603

Of Cotton or other

 

 

 

1.9%

 

 

 

 

 

 

 

Twine, cordage, ropes and cables, whether or

 

 

 

5607

not  plaited  or  braided

and whether

or  not

 

 

 

impregnated,  coated,  covered  or  sheathed

 

 

 

 

 

 

 

 

with rubber or plastics

 

 

 

 

 

 

 

 

 

 

 

 

 

560701

Of MMF

 

 

 

Kg

2.3%

25

 

 

 

 

 

 

560702

Others of plastic materials

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

 

 

78

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

560799

Others

 

 

1.2%

 

 

 

 

 

 

 

Knotted  netting  of  twine,  cordage  or  rope;

 

 

 

5608

made up fishing nets and other made up nets,

 

 

 

 

of textile materials

 

 

 

 

560801

Made up fishing nets of nylon

 

Kg

3%

18

 

 

 

 

 

560802

Made up fishing nets of other  man-made textile

Kg

3.2%

24

material

 

 

 

 

 

 

560803

Others of man-made textile material

 

Kg

2.3%

25

 

 

 

 

 

 

560804

Others of plastic materials

 

 

1.5%

 

 

 

 

 

 

 

560899

Others

 

 

1.2%

 

 

 

 

 

 

 

Articles of yarn, strip or the like of heading

 

 

 

5609

5404 or  5405, twine, cordage, rope or cables,

 

1.2%

 

 

not elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

CHAPTER – 57

 

 

 

 

CARPETS AND OTHER TEXTILE FLOOR COVERINGS

 

 

 

 

 

 

 

5701

Carpets  and  other  textile  floor

coverings,

 

 

 

knotted, whether or not made up

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

570101

Of Wool or fine animal hair

 

Sq. Mtrs.

3.8%

423

 

 

 

 

 

570102

Of Wool or fine animal hair containing 15% or

Sq. Mtrs.

3.8%

1118

more by weight of silk

 

 

 

 

 

 

570103

Of Silk

 

Sq. Mtrs.

10.2%

4987

 

 

 

 

 

 

570104

Of Man Made Fibres

 

Sq. Mtrs.

2.4%

235

 

 

 

 

 

 

570199

Of Others

 

 

1.5%

 

 

 

 

 

 

 

Carpets  and  other  textile  floor  coverings,

 

 

 

5702

woven, not tufted or flocked, whether or not

 

 

 

made up, including "Kelem", "Schumacks",

 

 

 

 

 

 

 

 

"Karamanie" and similar hand-woven rugs

 

 

 

 

 

 

 

 

 

570201

Of Wool or fine animal hair

 

Sq. Mtrs.

3.8%

101

 

 

 

 

 

 

570202

Of Silk

 

Sq. Mtrs.

10.2%

1803

 

 

 

 

 

 

570203

Of Man Made Fibres

 

Sq. Mtrs.

4.7%

123

 

 

 

 

 

 

570204

Of Cotton

 

Sq. Mtrs.

5.3%

42

 

 

 

 

 

 

570205

Of Jute

 

 

1.5%

 

 

 

 

 

 

 

570206

Of Coir

 

 

1.5%

 

 

 

 

 

 

 

570299

Of Others

 

 

1.5%

 

 

 

 

 

 

 

 

79

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

 

cap per unit

 

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

 

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5703

Carpets

and  other  textile  floor  coverings,

 

 

 

 

tufted, whether or not made up

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

570301

Of Wool or fine animal hair

 

Sq. Mtrs.

 

4.7%

129

 

 

 

 

 

 

570302

Of Wool or fine animal hair containing 15% or

Sq. Mtrs.

 

4.7%

337

more by weight of silk

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

570303

Of Man Made Fibres

 

Sq. Mtrs.

 

3.9%

48

 

 

 

 

 

 

 

570304

Of Cotton

 

Sq. Mtrs.

 

5.3%

51

 

 

 

 

 

 

 

 

570305

Of Jute

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

570306

Of Coir

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

570399

Of Others

 

 

 

1.5%

 

 

 

 

 

 

 

 

Carpets and other textile floor coverings, of

 

 

 

 

5704

felt,  not  tufted  or  flocked,  whether  or  not

 

 

 

 

 

made up

 

 

 

 

 

 

570401

Of Wool or fine animal hair

 

Sq. Mtrs.

 

3.8%

129

 

 

 

 

 

 

 

570402

Of Man Made Fibres

 

Sq. Mtrs.

 

2.4%

13

 

 

 

 

 

 

 

570499

Of Others

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

5705

Other

carpets   and   other   textile

floor

 

 

 

 

coverings, whether or not made up

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

570501

Of Cotton

 

Sq. Mtrs.

 

5.3%

44

 

 

 

 

 

 

 

570502

Of Wool or fine animal hair

 

Sq. Mtrs.

 

3.8%

78

 

 

 

 

 

 

 

570503

Of Man Made Fibres

 

Sq. Mtrs.

 

2.4%

37

 

 

 

 

 

 

 

 

570504

Of Jute

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

570505

Of Coir

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

570599

Of Others

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

CHAPTER – 58

 

 

 

 

 

SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;

 

 

 

TAPESTRIES; TRIMMINGS; EMBROIDERY

 

 

 

 

 

 

 

 

5801

Woven pile fabrics and chenille fabrics, other

 

 

 

 

than fabrics of heading 5802 or 5806

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

580101

Of Wool

 

 

Kg

 

3.5%

106.7

 

 

 

 

 

 

 

580102

Of Man Made Fibres

 

Kg

 

2.1%

16.7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

  

 

 

 

 

Rate

  

 

 

 

 

 

 

 

in Rs. (?)

  

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

  

(1)

 

(2)

 

 

 

(3)

(4)

(5)

  

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

  

580199

Of Cotton or others

 

 

 

Kg

2%

24

  

 

 

 

 

 

  

 

Terry  towelling  and  similar  woven  terry

 

 

 

  

5802

fabrics, other than narrow fabrics of heading

Kg

2%

24

  

5806;   tufted   textile   fabrics,   other   than

  

 

 

 

 

  

 

products of heading  5703

 

 

 

 

 

 

  

 

 

 

 

 

  

5803

Gauze, other than narrow fabrics of heading

Kg

2%

24

  

5806

 

 

 

 

  

 

 

 

 

 

 

 

 

  

 

Tulles  and  other  net  fabrics,  not  including

 

 

 

  

5804

woven, knitted or crocheted fabrics; lace in

Kg

2%

24

  

the piece, in strips or in motifs, other than

  

 

 

 

 

  

 

fabrics of heading 6002 to 6006

 

 

 

 

 

 

  

 

 

 

 

 

  

 

Hand-woven  tapestries  of the  type  gobelins,

 

 

 

  

 

flanders,

aubusson, beauvais and the

 

like,

 

 

 

  

5805

and  needle-worked  tapestries (for

example,

Kg

2%

24

  

 

petit  point,  cross-stitch),  whether

or

not

&nb


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