(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.
|
CHAPTER – 60
|
|
KNITTED OR CROCHETED FABRICS
|
|
|
|
|
|
6001
|
Pile fabrics, including "long pile" fabrics and
|
|
|
|
terry fabrics, knitted or crocheted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600101
|
Of Wool
|
Kg
|
3%
|
57
|
|
|
|
|
|
|
|
600102
|
Of Man Made Fibres (Grey)
|
|
1.5%
|
|
|
|
|
|
|
|
|
600103
|
Of Man Made Fibres (Dyed)
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
valign="bottom" width="105">
61140502
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
3.5%
|
16
|
|
|
|
|
|
|
|
61140503
|
Of Man Made Fibres
|
Piece
|
3%
|
15
|
|
|
|
|
|
|
|
61140504
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
85
|
|
|
|
|
|
|
|
61140505
|
Of Wool
|
Piece
|
3.4%
|
36
|
|
|
|
|
|
|
|
61140506
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
20
|
|
|
|
|
|
|
|
61140507
|
Protective industrial wear
|
|
1.8%
|
|
|
|
|
|
|
|
|
61140599
|
Of Others
|
Piece
|
2.1%
|
13
|
|
|
|
|
|
|
|
|
Panty hose, tights, stockings, socks and other
|
|
|
|
|
|
hosiery, including graduated compre-ssion
|
|
|
|
|
6115
|
|
|
|
600104
|
Of Cotton (Grey)
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
600105
|
Of Cotton (Dyed)
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
600106
|
Of Cotton containing 1% or more by weight of
|
|
1.5%
|
|
|
spandex/lycra/ elastane (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600107
|
Of Cotton containing 1% or more by weight of
|
|
1.7%
|
|
|
spandex/lycra/ elastane (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600108
|
Of Blend containing Cotton and Man Made Fibre
|
|
1.9%
|
|
|
where MMF predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600109
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.2%
|
17
|
|
where MMF predominates by weight (Dyed)
|
|
>
hosiery (for example, stockings for varicose
|
|
|
|
|
|
veins) and footwear without applied soles,
|
|
|
|
|
|
knitted or crocheted
|
|
|
|
|
611501
|
Leggings
|
|
|
|
|
|
|
|
|
|
|
61150101
|
Of Cotton
|
Piece
|
2.2%
|
11
|
|
|
|
|
|
|
|
61150102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.5%
|
11
|
|
|
|
|
|
|
|
61150103
|
Of Man Made Fibres
|
Piece
|
2.9%
|
10
|
|
|
|
|
|
|
|
61150104
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
29
|
|
|
|
|
|
|
|
61150105
|
Of Wool
|
Piece
|
3.4%
|
21
|
|
|
|
|
|
|
|
61150106
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
14
|
|
|
|
p>
|
Of Others
|
Piece
|
2.1%
|
9
|
|
|
|
|
|
|
|
6114
|
Other garments, knitted or crocheted
|
|
|
|
|
|
|
|
|
|
|
|
Women's or girls' blouses, shirts and shirt-
|
|
|
|
|
611401
|
blouses, knitted or crocheted with tightening
|
|
|
|
|
|
at the bottom
|
|
|
|
|
61140101
|
Of Cotton
|
Piece
|
2.2%
|
23
|
|
|
|
|
|
|
|
61140102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.5%
|
21
|
|
|
|
|
|
|
|
61140103
|
Of Man Made Fibres
|
Piece
|
2.9%
|
25
|
|
|
|
|
|
|
|
61140104
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
162
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
&
|
|
|
|
61150107
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.2%
|
6
|
|
spandex/lycra/elastane
|
|
|
|
|
|
|
61150199
|
Of Others
|
Piece
|
2.2%
|
5
|
|
|
|
|
|
|
|
611502
|
Others
|
|
|
|
|
|
|
|
|
|
|
61150201
|
Of Cotton
|
Kg
|
2.1%
|
25
|
|
|
|
|
|
|
|
61150202
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.5%
|
53
|
|
|
|
|
|
|
|
61150203
|
Of Man Made Fibres
|
Kg
|
2.9%
|
35
|
|
|
|
|
|
|
|
61150204
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
61150205
|
Of Wool
|
Kg
|
3.4%
|
40
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600110
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
16
|
|
where Cotton predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
600111
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
18
|
|
where Cotton predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
600199
|
Of Others
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
Knitted or crocheted fabrics of a width not
|
|
|
|
|
6002
|
exceeding 30 cm, containing by weight 5% or
|
|
|
|
|
more of elastomeric yarn or rubber thread,
|
|
|
|
|
|
|
|
|
|
|
other than those of heading 6001
|
|
|
|
|
|
|
|
|
|
|
600201
|
Of Wool
|
Kg
|
|
|
|
|
|
|
|
|
62140206
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
62140299
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
6215
|
Ties, bow ties and cravats
|
|
|
|
|
|
|
|
|
|
|
621501
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
621502
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
621503
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
621504
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
621505
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
621506
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
621599
|
Of Others
|
Kg
|
2.1%
|
10
|
16.7
|
|
|
|
|
|
|
|
|
|
|
600504
|
Of Cotton (Grey)
|
|
|
|
Kg
|
2%
|
24
|
|
|
&np>
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61140105
|
Of Wool
|
Piece
|
3.4%
|
206
|
|
|
|
|
|
|
|
61140106
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
81
|
|
|
|
|
|
|
|
61140107
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.2%
|
18
|
|
spandex/lycra/ elastane
|
|
|
|
|
|
|
61140199
|
Of Others
|
Piece
|
2.2%
|
22
|
|
|
|
|
|
|
 nter">3% |
57
|
|
|
|
|
|
|
|
600202
|
Of Man Made Fibres (Grey)
|
|
1.5%
|
|
|
|
|
|
|
|
|
600203
|
Of Man Made Fibres (Dyed)
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
|
600204
|
Of Cotton (Grey)
|
Kg
|
2.1%
|
16
|
|
|
|
|
|
|
|
600205
|
Of Cotton (Dyed)
|
Kg
|
2.1%
|
18
|
|
|
|
|
|
|
|
600206
|
Of Blend containing Cotton and Man Made Fibre
|
|
1.9%
|
|
|
where MMF predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600207
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.2%
|
17
|
|
where MMF predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
<;
|
|
611402
|
Women's or girls' tops/cami
|
|
|
|
|
|
|
|
|
|
|
61140201
|
Of Cotton
|
Piece
|
2.2%
|
23
|
|
|
|
|
|
|
|
61140202
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.5%
|
21
|
|
|
|
|
|
|
|
61140203
|
Of Man Made Fibres
|
Piece
|
2.9%
|
25
|
|
|
|
|
|
|
|
61140204
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
162
|
|
|
|
|
|
|
|
61140205
|
Of Wool
|
Piece
|
3.4%
|
206
|
|
|
|
|
|
|
|
61140206
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
81
|
|
|
|
|
|
|
|
61140207
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.2%
|
18
|
|
spandex/lycra/ elastane
|
|
|
|
|
|
td valign="bottom" width="53">
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600208
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
16
|
|
where Cotton predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
or other textile materials, prepared for use in
|
|
|
|
|
|
|
|
|
making wigs or the like
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
670301
|
Human
|
hair,
|
dressed,
|
thinned,
|
bleached
|
or
|
|
0.15%
|
|
otherwise worked
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
670399
|
Others
|
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
Wigs, false beards, eyebrows and eyelashes,
|
|
|
|
6704
|
switches and the like, of human or animal hair
|
|
Nil
|
|
or of textile materials; articles of human hair
|
|
|
|
|
|
|
61140299
|
Of Others
|
Piece
|
2.2%
|
22
|
|
|
|
|
|
|
|
611403
|
Other jackets not covered under heading 6103
|
|
|
|
|
or 6104
|
|
|
|
|
|
|
|
|
|
61140301
|
Of Cotton
|
Piece
|
2.4%
|
59
|
|
|
|
|
|
|
|
61140302
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.6%
|
32
|
|
|
|
|
|
|
|
61140303
|
Of Man Made Fibres
|
Piece
|
2.8%
|
92
|
|
|
|
|
|
|
|
61140304
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
223
|
|
|
|
|
|
|
|
61140305
|
Of Wool
|
Piece
|
4.1%
|
131
|
|
|
|
|
|
|
|
61140306
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.9%
|
95
|
|
|
|
|
|
|
|
61140399
|
Of Others
|
Piece
|
2.4%
|
31
|
|
|
|
|
|
|
|
|
Kurta and Salwar/ Salwar suits/ salwar-
|
|
|
|
|
611404
|
kameez/ churidar-kameez, with or without
|
|
|
|
|
|
dupatta
|
|
|
|
|
61140401
|
Of Cotton
|
Piece
|
2.3%
|
27
|
|
|
|
|
|
|
|
61140402
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.8%
|
28
|
|
|
|
|
|
|
|
61140403
|
Of Man Made Fibres
|
Piece
|
3.4%
|
97
|
|
|
|
|
|
|
|
61140404
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
295
|
|
|
|
|
|
|
|
61140405
|
Of Wool
|
Piece
|
3.4%
|
59
|
|
|
|
|
|
|
|
61140406
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
|
not elsewhere specified or included
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 68
|
|
|
|
|
|
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
|
|
|
|
|
|
6801
|
Setts, curbstones and
|
flagstones, of natural
|
|
1%
|
|
stone (except slate)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Worked monumental or building stone
|
|
|
|
|
(except slate) and articles thereof, other than
|
|
|
|
|
goods of heading 6801; mosaic cubes and the
|
|
|
|
6802
|
like, of natural stone (including slate),
|
|
|
|
|
whether or not on a backing; artificially
|
|
|
|
|
coloured granules, chippings and powder, of
|
|
|
|
|
natural stone (including slate)
|
|
|
|
|
|
|
|
|
|
|
|
|
680201
|
Granite/Marble Monuments
|
|
|
|
1%
|
|
|
|
|
|
|
|
680202
|
Granite / Marble / Mosaic Tiles, whether or not
|
|
|
1%
|
|
polished
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
680203
|
Granite/Marble Slabs, whether or not polished
|
|
|
1%
|
|
|
|
|
|
|
|
|
680204
|
Artistic
|
and Decorative
|
crafted stone products
|
|
1%
|
|
(Handicrafts)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
680299
|
Others
|
|
|
|
|
|
|
1%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600505
|
Of Cotton (Dyed)
|
|
|
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
600506
|
Of Cotton containing 1% or more by weight of
|
Kg
|
2.1%
|
16
|
|
spandex/lycra/ elastane (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
6216
|
Gloves, mittens and mitts
|
|
|
|
|
|
|
|
|
|
|
621601
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
621602
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
621603
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
621604
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
621605
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
621606
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
621607
|
Gloves, specially designed for use in sports
|
Piece
|
2.8%
|
7
|
|
namely Golf Gloves made of textile materials
|
|
|
|
|
|
|
|
|
|
|
|
|
621699
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
|
Other made up clothing accessories; parts of
|
|
|
|
|
6217
|
garments or of clothing accessories, other
|
|
|
|
|
|
than those of heading 6212
|
|
|
|
|
|
|
|
|
|
|
621701
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
621702
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
621703
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
621704
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
621705
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
621706
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
|
6803
|
Worked
|
slate
|
and articles of
|
slate or
|
of
|
|
1%
|
|
agglomerated slate
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Millstones, grindstones, grinding wheels and
|
|
|
|
|
the like, without frameworks, for grinding,
|
|
|
|
|
sharpening, polishing, trueing or cutting,
|
|
|
|
6804
|
hand sharpening or polishing
|
stones, and
|
|
1%
|
|
parts thereof, of natural stone, of
|
|
|
|
|
|
|
|
agglomerated natural or artificial abrasives,
|
|
|
|
|
or of ceramics, with or without parts of other
|
|
|
|
|
materials
|
|
|
|
|
|
Natural or artificial abrasive powder or grain,
|
|
|
|
6805
|
on a base of textile material,
|
of paper, of
|
|
1%
|
|
paperboard or of other materials, whether or
|
|
|
|
|
|
|
|
not cut to shape or sewn or otherwise made up
|
|
|
|
|
|
|
|
|
|
Slag wool, rock wool and similar mineral
|
|
|
|
|
wools; exfoliated vermiculite, expanded clays,
|
|
|
|
|
foamed slag and similar expanded mineral
|
|
|
|
6806 |
621799
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
|
CHAPTER – 63
|
|
|
|
|
|
OTHER MADE UP TEXTILES ARTICLES; SETS;
|
|
|
|
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
|
|
|
|
|
|
|
|
|
6301
|
Blankets and traveling rugs
|
|
|
|
|
|
|
|
|
|
|
630101
|
Of Cotton
|
Kg
|
2.8%
|
23
|
|
|
|
|
|
|
|
630102
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.5%
|
6
|
|
|
|
|
|
|
|
630103
|
Of Man Made Fibres
|
Kg
|
2.3%
|
9
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
materials; mixtures and articles of heat
|
|
1%
|
|
|
insulating, sound-insulating or sound-
|
|
|
|
|
absorbing mineral materials, other than those
|
|
|
|
|
of heading 6811 or 6812 or of Chapter 69
|
|
|
|
|
|
|
|
|
6807
|
Articles of asphalt or of similar material (for
|
|
1%
|
|
example, petroleum bitumen or coal tar pitch)
|
|
|
|
|
|
|
|
|
|
|
|
|
Panels, boards, tiles, blocks and similar
|
|
|
|
|
articles of vegetable fibre, of straw or of
|
|
|
|
6808
|
shavings, chips, particles, sawdust or other
|
|
1%
|
|
|
waste, of wood, agglomerated with cement,
|
|
|
|
|
plaster or other mineral binders
|
|
|
|
|
|
|
|
|
|
6809
|
Articles of plaster or of compositions based on
|
|
1%
|
|
plaster
|
|
|
|
|
|
|
|
|
6810
|
Articles of cement, of concrete or of artificial
|
|
1%
|
|
stone, whether or not reinforced
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6811
|
Articles of asbestos-cement, of cellulose fibre-
|
|
1%
|
|
cement or the like
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fabricated asbestos fibres; mixtures with a
|
|
|
|
|
basis of asbestos or with a basis of asbestos
|
|
|
|
|
and magnesium carbonate; articles of such
|
|
|
|
6812
|
mixtures or of asbestos (for example, thread,
|
|
1%
|
|
|
woven fabric, clothing, headgear, footwear,
|
|
|
|
|
gaskets), whether or not reinforced, other
|
|
|
|
|
than goods of heading 6811 or 6813
|
|
|
|
|
|
|
|
|
|
115
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
|
(2)
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
Friction material and articles thereof (for
|
|
|
|
|
example, sheets, rolls, strips, segments, discs,
|
|
|
|
|
washers, pads), not mounted, for brakes, for
|
|
|
|
6813
|
clutches or the like, with a basis of asbestos, of
|
|
1%
|
|
|
other mineral substances or of cellulose,
|
|
|
|
|
whether or not combined with textile or other
|
|
|
|
|
materials
|
|
|
|
|
|
|
|
|
|
|
|
|
Worked mica and articles of mica, including
|
|
|
|
6814
|
agglomerated or reconstituted mica, whether
|
|
1%
|
|
or not on a support of paper, paperboard or
|
|
|
|
|
|
|
|
other materials
|
|
|
|
|
|
|
|
|
|
|
|
Articles of stone or of other mineral
|
|
|
|
6815
|
substances (including carbon fibres, articles of
|
|
1%
|
|
carbon fibres and articles of peat), not
|
|
|
|
|
|
|
|
elsewhere specified or included
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 69
|
|
|
|
|
|
|
|
CERAMIC PRODUCTS
|
|
|
|
|
|
|
|
|
Bricks, blocks, tiles and other ceramic goods
|
|
|
|
6901
|
of siliceous
|
fossil
|
meals
|
(for example,
|
|
|
|
kieselguhr, tripolite or diatomite) or of similar
|
|
|
|
|
|
|
|
|
siliceous earths
|
|
|
|
|
|
|
|
|
|
|
690101
|
Silica Bricks/Shapes For B.F Stoves
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
600209
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
18
|
|
where Cotton predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600210
|
Of Man Made Fibres containing 5% or more by
|
|
1.9%
|
|
|
weight of spandex/lycra/ elastane (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600211
|
Of Man Made Fibres containing 5% or more by
|
Kg
|
2.1%
|
12.6
|
|
weight of spandex/lycra/ elastane (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600212
|
Of Cotton containing 5% or more by weight of
|
Kg
|
2.2%
|
7.3
|
|
spandex/ lycra/ elastane (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600213
|
Of Cotton containing 5% or more by weight of
|
|
61150206
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
43
|
|
|
|
|
|
|
|
61150207
|
Of Cotton containing 1% or more by weight of
|
Kg
|
2.1%
|
30
|
|
spandex/lycra/ elastane
|
|
|
|
|
|
|
61150299
|
Of Others
|
Kg
|
2.1%
|
8
|
|
|
|
|
|
|
|
6116
|
Gloves, mittens and mitts, knitted or
|
|
|
|
|
crocheted
|
|
|
|
|
|
|
|
|
|
611601
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
611602
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
|
690102
|
Silica Bricks/Shapes For Coke Ovens
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690199
|
Others
|
|
|
|
|
|
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
Refractory bricks, blocks, tiles and similar
|
|
|
|
6902
|
refractory
|
ceramic
|
constructional
|
goods,
|
|
|
|
other than those of siliceous fossil meals or
|
|
|
|
|
|
|
|
|
similar siliceous earths
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690201
|
High Alumina (Bubble Alumina Based) Bricks
|
|
1.8%
|
|
and Shapes and/or Castable and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600507
|
Of Cotton containing 1% or more by weight of
|
Kg
|
2.1%
|
18
|
|
spandex/lycra/ elastane (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
600508
|
Of Blend containing Cotton and Man Made Fibre
|
|
1.9%
|
|
|
where MMF predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600509
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.2%
|
17
|
|
where MMF predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
600510
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
16
|
|
where Cotton predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
|
|
|
|
|
|
|
690202
|
High
|
Alumina
|
(Synthetic
|
Base)
|
Bricks/Shapes
|
|
1.8%
|
|
and/or Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690203
|
High
|
Alumina
|
Blast
|
Furnace
|
|
Stove
|
Bricks/
|
|
1.8%
|
|
Shapes and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690204
|
High
|
Alumina
|
Bricks
|
and
|
Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
690205
|
Magnesia
|
Dolomite Bricks and
|
Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Magnesite Chrome Magnesia Co-clinker Bricks
|
|
|
|
690206
|
and Shapes and/or Ramming Mass, Castables
|
|
1.8%
|
|
|
and Mortars
|
|
|
|
|
|
|
|
690207
|
Magnesia
|
Carbon
|
Bricks/Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
690208
|
Magnesite Bricks and Shapes and/or Ramming
|
|
1.8%
|
|
Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
690209
|
Alumina
|
Carbon
|
Bricks/
|
Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
690210
|
Alumina
|
Carbon/ Slide Gate
|
Plate
|
Refractory
|
|
1.8%
|
|
and Attachments
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690211
|
Alumina Fused Cast Refractories
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
690212
|
Chrome
|
Magnesite
|
Bricks and Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690213
|
Alumina
|
Carbon
|
Continuous
|
|
Casting
|
|
1.8%
|
|
Refractories and/or Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
690299
|
Others
|
|
|
|
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
Other refractory ceramic goods (for example,
|
|
|
|
|
retorts, crucibles, muffles, nozzles, plugs,
|
|
|
|
6903
|
supports, cupels, tubes, pipes, sheaths and
|
|
1.5%
|
|
|
rods), other than those of siliceous fossil meals
|
|
|
|
|
or of similar siliceous earths
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6904
|
Ceramic
|
building
|
bricks,
|
flooring
|
blocks,
|
|
1.5%
|
|
support or filler tiles and the like
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Roofing tiles, chimney-pots, cowls, chimney
|
|
|
|
6905
|
liners,
|
architectural ornaments
|
and
|
other
|
|
1.5%
|
|
|
ceramic constructional goods
|
|
|
|
|
|
|
|
|
|
|
|
6906
|
Ceramic pipes, conduits, guttering and pipe
|
|
1.5%
|
|
fittings
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ceramic flags and paving, hearth or wall tiles;
|
|
|
|
6907
|
ceramic mosaic cubes and the like, whether or
|
|
|
|
|
not on a backing; finishing ceramics
|
|
|
|
|
|
|
|
|
|
|
|
690701
|
Ceramic Glazed Floor Tiles Coloured
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
690702
|
Ceramic Glazed Wall Tiles
|
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
690703
|
Others Glazed
|
|
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
690799
|
Others
|
|
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
|
6908
|
Omitted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
Ceramic wares for laboratory, chemical or
|
|
|
|
|
other technical uses; ceramic troughs, tubs
|
|
|
|
6909
|
and similar
|
receptacles
|
of
|
a kind
|
used
|
in
|
|
1.5%
|
|
agriculture; ceramic pots, jars and similar
|
|
|
|
|
|
|
|
articles of a kind used for the conveyance or
|
|
|
|
|
packing of goods
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ceramic sinks, wash basins, wash basin
|
|
|
|
6910
|
pedestals,
|
baths,
|
bidets,
|
water closet pans,
|
|
1.5%
|
|
flushing cisterns, urinals and similar sanitary
|
|
|
|
|
|
|
|
fixtures
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tableware,
|
kitchenware,
|
other
|
household
|
|
|
|
6911
|
articles and toilet articles, of porcelain or
|
|
1.5%
|
|
|
china
|
|
|
|
|
|
|
|
|
|
|
|
|
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
611603
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
611604
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
611605
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
611606
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
611607
|
Gloves, specially designed for use in sports
|
Piece
|
2.8%
|
7
|
|
namely Golf Gloves made of textile materials
|
|
|
|
|
|
|
|
|
|
|
|
|
611699
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
|
Other made up clothing accessories, knitted
|
|
|
|
|
6117
|
or crocheted; knitted or crocheted parts of
|
|
|
|
|
|
garments or of clothing accessories
|
|
|
|
|
|
|
|
|
|
|
611701
|
Shawls, scarves, mufflers, stoles, mantillas
|
|
|
|
|
and veils
|
|
|
|
|
|
|
|
|
|
61170101
|
Of Cotton
|
Piece
|
2.1%
|
12
|
|
|
|
|
|
|
|
61170102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.4%
|
10
|
|
|
|
|
|
|
|
61170103
|
Of Man Made Fibres
|
Piece
|
2.7%
|
12
|
|
|
|
|
|
|
|
61170104
|
Of Silk (other than containing Noil silk)
|
Piece
|
3.9%
|
46
|
|
|
|
|
|
|
|
61170105
|
Of Wool
|
Piece
|
3.4%
|
37
|
|
|
|
|
|
|
|
61170106
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
33
|
|
|
|
|
|
|
|
61170199
|
Of Others
|
Piece
|
2.1%
|
18
|
|
|
|
|
|
|
|
611702
|
Others
|
|
|
|
|
|
|
|
|
|
|
61170201
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
61170202
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
61170203
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
61170204
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
61170205
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
61170206
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
61170299
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR
CROCHETED
|
Men's or boys' overcoats, car-coats, cloaks,
|
|
|
|
6201
|
anoraks(including ski-jackets),
|
wind-
|
|
|
|
cheaters, wind jackets and similar articles
|
|
|
|
|
|
|
|
|
other than those of heading 6203
|
|
|
|
|
|
|
|
|
|
|
620101
|
Of Cotton
|
|
Piece
|
2.7%
|
63
|
|
|
|
|
|
|
lign="bottom" width="76">
Kg
2%
11.7
spandex/ lycra/elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
600214
where
MMF
predominates
by
weight
and
1.9%
containing 5% or more by weight of
spandex/lycra/ elastane (Grey)
Of Blend containing Cotton and Man Made Fibre
600215
where
MMF
predominates
by
weight
and
Kg
2.1%
12.6
containing 5% or more by weight of
spandex/lycra/ elastane (Dyed)
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
620102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.9%
|
40
|
|
|
|
|
|
|
|
620103
|
Of Man Made Fibres
|
Piece
|
3.2%
|
54
|
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
630104
|
Of Blend containing wool and acrylic
|
Kg
|
2.7%
|
35
|
|
|
|
|
|
|
|
630199
|
Of others
|
|
1.5%
|
|
|
|
|
|
|
|
|
6302
|
Bed linen, table linen, toilet linen and kitchen
|
|
|
|
|
linen
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600511
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
18
|
|
where Cotton predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
600599
|
Of Others
|
|
1.5%
|
|
|
|
|
|
|
|
|
6006
|
Other knitted or crocheted fabrics
|
|
|
|
|
|
|
|
|
|
|
600601
|
Of Wool
|
Kg
|
3%
|
57
|
|
|
|
|
|
|
|
600602
|
Of Man Made Fibres (Grey)
|
|
1.5%
|
|
|
|
|
|
|
|
|
600603
|
Of Man Made Fibres (Dyed)
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
|
600604
|
Of Cotton (Grey)
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
600605
|
Of Cotton (Dyed)
|
Kg
|
|
630201
|
Of Cotton
|
Kg
|
2.8%
|
35
|
|
|
|
|
|
|
|
630202
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.7%
|
19
|
|
|
|
|
|
|
|
630203
|
Of Man Made Fibres
|
Kg
|
2.6%
|
31
|
|
|
|
|
|
|
|
630204
|
Of Silk (other than containing Noil silk)
|
Kg
|
3.5%
|
428
|
|
|
|
|
|
|
|
630299
|
Of Others
|
|
1.5%
|
|
|
|
|
|
|
|
|
6303
|
Curtains (including drapes) and interior
|
|
|
|
|
blinds; curtain or bed valances
|
|
|
|
|
|
|
|
|
|
630301
|
Of Cotton
|
Kg
|
2.6%
|
35
|
|
|
|
|
|
|
|
630302
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.4%
|
19
|
|
|
|
|
|
|
|
630303
|
Of Man Made Fibres
|
Kg
|
2.3%
|
23
|
|
|
|
|
|
|
|
630304
|
Of Silk (other than containing Noil silk)
|
Kg
|
3.5%
|
428
|
|
|
|
|
|
|
|
630399
|
Of Others
|
|
1.5%
|
|
|
|
|
|
|
|
|
6304
|
Other furnishing articles, excluding those of
|
|
|
|
|
heading 9404
|
|
|
|
|
|
|
|
|
|
630401
|
Of Cotton
|
Kg
|
2.6%
|
35
|
|
|
|
|
|
|
|
630402
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.4%
|
19
|
|
|
|
|
|
|
|
630403
|
Of Man Made Fibres
|
Kg
|
2.3%
|
23
|
|
|
|
|
|
|
|
630404
|
Of Silk (other than containing Noil silk)
|
Kg
|
3.5%
|
428
|
|
|
|
|
|
|
|
630499
|
Of Others
|
|
1.5%
|
|
|
|
|
|
|
|
|
6305
|
Sacks and bags, of a kind used for the packing
|
|
|
|
|
of goods
|
|
|
|
|
Ceramic tableware, kitchen-ware, other
|
|
|
|
6912
|
household articles and toilet articles, other
|
|
1.5%
|
|
|
than of porcelain or china
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6913
|
Statuettes
|
and
|
other
|
ornamental
|
ceramic
|
|
1.5%
|
|
articles
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6914
|
Other ceramic articles
|
|
|
|
|
|
|
|
|
1.5%
|
|
valign="bottom" width="104">
|
|
|
|
|
|