Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 60-69

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Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 60-69

Posted on 13 June 2022 Category : Customs Terms

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patterns

630701

Fabric Swatches

				Drawback	Drawback
Tariff Item		Description of goods	Unit	Drawback	cap per unit
Tariff Item		Description of goods	Unit	Rate	cap per unit
				Rate	in Rs. (?)
					in Rs. (?)

(1)		(2)	(3)	(4)	(5)


63070101		Of Cotton	Kg	2.6%	35
	26

61140499	Of Others	Piece	2.3%	52

611405	Others

61140501	Of Cotton	Piece	2.1%	12

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


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	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

61150107	Of Cotton containing 1% or more by weight of	Piece	2.2%	6
61150107	spandex/lycra/elastane	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

600209	Of Blend containing Cotton and Man Made Fibre					Kg	2.1%	18
600209	where Cotton predominates by weight (Dyed)					Kg	2.1%	18
	where Cotton predominates by weight (Dyed)

600210	Of Man Made Fibres containing 5% or more by						1.9%
600210	weight of spandex/lycra/ elastane (Grey)						1.9%
	weight of spandex/lycra/ elastane (Grey)

600211	Of Man Made Fibres containing 5% or more by					Kg	2.1%	12.6
600211	weight of spandex/lycra/ elastane (Dyed)					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
600212	spandex/ lycra/ elastane (Grey)					Kg	2.2%	7.3
	spandex/ lycra/ elastane (Grey)

600213	Of Cotton containing 5% or more by weight of
600213	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
61150207	spandex/lycra/ elastane	Kg	2.1%	30
	spandex/lycra/ elastane
61150299	Of Others	Kg	2.1%	8

6116	Gloves, mittens and mitts, knitted or
6116	crocheted
	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	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				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
611607	namely Golf Gloves made of textile materials	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
611701	and veils
	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%	Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 60-69 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 43-59 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 6^th December, 2018 published videnumber G.S.R. 1180(E), dated the 6^th 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 the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975. (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)

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	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)
or other textile materials, prepared for use in
or other textile materials, prepared for use in
	making wigs or the like

670301	Human	hair,	dressed,	thinned,	bleached	or		0.15%
670301	otherwise worked							0.15%
	otherwise worked

670399	Others							Nil

	Wigs, false beards, eyebrows and eyelashes,
6704	switches and the like, of human or animal hair							Nil
6704	or of textile materials; articles of human hair							Nil
	or of textile materials; articles of human hair
	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%
6801	stone (except slate)							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%
680202	polished							1%
	polished
680203	Granite/Marble Slabs, whether or not polished							1%

680204	Artistic	and Decorative		crafted stone products				1%
680204	(Handicrafts)							1%
	(Handicrafts)
680299	Others							1%
							(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 Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy : 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 weilign="bottom" width="75">
6803	Worked	slate	and articles of		slate or	of		1%
6803	agglomerated slate							1%
	agglomerated slate

				Drawback	Drawback
Tariff Item	Description of goods		Unit	Drawback	cap per unit
Tariff Item	Description of goods		Unit	Rate	cap per unit
				Rate	in Rs. (?)
					in Rs. (?)

(1)	(2)		(3)	(4)	(5)


	Millstones, grindstones, grinding wheels and
	the like, without frameworks, for gri="bottom" width="95"> 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-
6201	cheaters, wind jackets and similar articles
	cheaters, wind jackets and similar articles
	other than those of heading 6203

620101	Of Cotton		Piece	2.7%	63

lign="bottom" width="76">

11.7

spandex/ lycra/elastane (Dyed)

ght and the blend containing wool 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. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.

(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 4^th day of February, 2020.

	CHAPTER – 60
	KNITTED OR CROCHETED FABRICS

6001	Pile fabrics, including "long pile" fabrics and
6001	terry fabrics, knitted or crocheted
	terry fabrics, knitted or crocheted

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

600101

Of Wool

600102

Of Man Made Fibres (Grey)

1.5%

600103

Of Man Made Fibres (Dyed)

2.1%

16.7

nding,

sharpening, polishing, trueing or cutting,

6804

hand sharpening or polishing

stones, and

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

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

materials; mixtures and articles of heat

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

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

waste, of wood, agglomerated with cement,

plaster or other mineral binders

6809

Articles of plaster or of compositions based on

plaster

600104

Of Cotton (Grey)

600105

Of Cotton (Dyed)

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

2.2%

where MMF predominates by weight (Dyed)

6810

Articles of cement, of concrete or of artificial

stone, whether or not reinforced

6811

Articles of asbestos-cement, of cellulose fibre-

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,

woven fabric, clothing, headgear, footwear,

gaskets), whether or not reinforced, other

than goods of heading 6811 or 6813

115

600214

where

MMF

predominates

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

weight

and

2.1%

12.6

containing 5% or more by weight of

spandex/lycra/ elastane (Dyed)

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				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
(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
	&n">

										Drawback	Drawback
Tariff Item			Description of goods						Unit	Drawback	cap per unit
Tariff Item			Description of goods						Unit	Rate	cap per unit
										Rate	in Rs. (?)
											in Rs. (?)

(1)					(2)				(3)	(4)	(5)


620104	Of Silk (other than containing Noil silk)	Piece	3%	223

620105	Of Wool	Piece	4.1%	131

620106	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95

620199	Of Others	Piece	2.7%	42

	Women's or girls' overcoats, car-coats, capes,
6202	cloaks, anoraks (including ski-jackets), wind-
6202	cheaters, wind-jackets and similar articles,
	cheaters, wind-jackets and similar articles,
	other than those of heading 6204

620201	Of Cotton	Piece	2.7%	63

620202	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	40

620203	Of Man Made Fibres	Piece	3.2%	54

620204	Of Silk (other than containing Noil silk)	Piece	3%	223

620205	Of Wool	Piece	4.1%	131

620206	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95

620299	Of Others	Piece	2.7%	42

	Men's or boys' suits, ensembles, jackets,
6203	blazers, trousers, bib and brace overalls,
	breeches and shorts (other than swimwear)
					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

	&bsp;
600505	Of Cotton (Dyed)	Kg	2%	24

600506	Of Cotton containing 1% or more by weight of	Kg	2.1%	16
600506	spandex/lycra/ elastane (Grey)	Kg	2.1%	16
	spandex/lycra/ elastane (Grey)

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

6216	Gloves, mittens and mitts

621601	Of Cotton

600110	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	16
600110	where Cotton predominates by weight (Grey)	Kg	2.1%	16
	where Cotton predominates by weight (Grey)

600111	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	18
600111	where Cotton predominates by weight (Dyed)	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
6002	more of elastomeric yarn or rubber thread,
	more of elastomeric yarn or rubber thread,
	other than those of heading 6001

600201	Of Wool	Kg			Drawback	Drawback
Tariff Item	Description of goods	Unit	cap per unit		Drawback
Tariff Item	Description of goods	Unit	cap per unit	Rate
			in Rs. (?)	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
61140107	spandex/lycra/ elastane	Piece	2.2%	18
	spandex/lycra/ elastane
61140199	Of Others	Piece	2.2%	22
					&nbspnter">3%
620301	Suits (combination comprising of at least one
620301	trouser and one jacket)
	trouser and one jacket)
62030101	Of Cotton	Piece	2.7%	90

62030102	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	71

62030103	Of Man Made Fibres	Piece	3.2%	83

62030104	Of Silk (other than containing Noil silk)	Piece	3%	409

62030105	Of Wool	Piece	4.1%	229

62030106	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	145

62030199	Of Others	Piece	2.7%	65
		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%
600206	where MMF predominates by weight (Grey)		1.9%
	where MMF predominates by weight (Grey)

600207	Of Blend containing Cotton and Man Made Fibre	Kg	2.2%	17
600207	where MMF predominates by weight (Dyed)	Kg	2.2%	17
	where MMF predominates by weight (Dyed)

<"76">



	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%
6814	or not on a support of paper, paperboard or										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%
6815	carbon fibres and ign="bottom" width="105"> 611402									Women's or girls' tops/cami	1%
	carbon fibres and ign="bottom" width="105"> 611402
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
61140207	spandex/lycra/ elastane	Piece	2.2%	18
	spandex/lycra/ elastane				td valign="bottom" width="53">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
621607	namely Golf Gloves made of textile materials	Piece	2.8%	7
	namely Golf Gloves made of textile materials

621699	Of Others	Kg	2.1%	10


	elsewhere specified or included

						CHAPTER – 69
					CERAMIC PRODUCTS

	Bricks, blocks, tiles and other ceramic goods
6901	of siliceous			fossil	meals		(for example,
6901	kieselguhr, tripolite or diatomite) or of similar
	kieselguhr, tripolite or diatomite) or of similar
	siliceous earths
690101	Silica Bricks/Shapes For B.F Stoves										1.8%
												Drawback	Drawback
Tariff Item			Description of goods				Unit	cap per unit				Drawback
Tariff Item			Description of goods				Unit	cap per unit	Rate
								in Rs. (?)	Rate
								in Rs. (?)

(1)			(2)				(3)	(4)	(5)


600208	Of Blend containing Cotton and Man Made Fibre						Kg	2.1%	16
600208	where Cotton predominates by weight (Grey)						Kg	2.1%	16
	where Cotton predominates by weight (Grey)

61140299	Of Others	Piece	2.2%	22

611403	Other jackets not covered under heading 6103
611403	or 6104
	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
			valign="bottom" width="95">
	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

620302	Jackets, blazers

62030201	Of Cotton	Piece	2.7%	63

62030202	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	40

62030203	Of Man Made Fibres	Piece	3.2%	54

6">

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

62030204

Of Silk (other than containing Noil silk)

Piece

223

62030205

Of Wool

Piece

4.1%

131

62030206

Of Blend containing Wool and Man Made Fibre

Piece

3.9%

62030207

Of Cotton containing 1% or more by weight of

Piece

2.7%

spandex/ lycra/elastane

62030208

Of fabrics coated, covered or laminated with

Piece

196

polyurethance

62030299

Of Others

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

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	Drawback	cap per unit
Tariff Item			Description of goods					Unit	Rate	cap per unit
									Rate	in Rs. (?)
										in Rs. (?)

(1)
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)

	<			Piece	2.7%	42

620303	Trousers, full pants

62030301	Of Cotton				Piece	2.1%	27

62030302	Of Blend containing Cotton and Man Made Fibre				Piece	2.4%	31

62030303	Of Man Made Fibres				Piece	2.7%	29

62030304	Of Silk (other than containing Noil silk)				Piece	3%	186

62030305	Of Wool				Piece	3.4%	98

62030306	Of Blend containing Wool and Man Made Fibre				Piece	3.7%	50

62030307	Of Cotton containing 1% or more by weight of				Piece	2.1%	13
62030307	spandex/ lycra/elastane				Piece	2.1%	13
	spandex/ lycra/elastane
62030399	Of Others				Piece	2.1%	23

620304	Others	(including	capri/three-fourth	pants
620304	and ensembles)
	and ensembles)
62030401	Of Cotton					1.8%

62030402	Of Blend containing Cotton and Man Made Fibre				Piece	2.1%	21

62030403	Of Man Made Fibres				Piece	2.5%	26

62030404	Of Silk (other than containing Noil silk)				Piece	3%	37.3

62030405	Of Wool				Piece	3.4%	39

62030406	Of Blend containing Wool and Man Made Fibre				Piece	3.7%	21

62030407	Of Cotton containing 1% or more by weight of					1.8%
62030407	spandex/ lycra/elastane					1.8%
	spandex/ lycra/elastane
62030499	Of Others					1.8%

	Women's or girls' suits, ensembles, jackets,
6204	blazers,	dresses,	skirts, divided	skirts,
6204	trousers, bib and brace overalls, breeches and
	trousers, bib and brace overalls, breeches and
	shorts (other than swimwear)

620401	Suits (combination comprising of at least one
620401	trouser and one jacket)
	trouser and one jacket)

	Of Blend containing Cotton and Man Made Fibre
600216	where	Cotton	predominates	by	weight	and	Kg	2.2%	7.3
600216	containing 5% or more by weight of						Kg	2.2%	7.3
	containing 5% or more by weight of
	spandex/lycra/ elastane (Grey)
	Of Blend containing Cotton and Man Made Fibre
600217	where	Cotton	predominates	by	weight	and	Kg	2%	11.7
600217	containing 5% or more by weight of						Kg	2%	11.7
	containing 5% or more by weight of
	spandex/lycra/ elastane (Dyed)
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%
600507	Of Cotton containing 1% or more by weight of	Kg	2.1%	18
600507	spandex/lycra/ elastane (Dyed)	Kg	2.1%	18
	spandex/lycra/ elastane (Dyed)

600508	Of Blend containing Cotton and Man Made Fibre		1.9%
600508	where MMF predominates by weight (Grey)		1.9%
	where MMF predominates by weight (Grey)

600509	Of Blend containing Cotton and Man Made Fibre	Kg	2.2%	17
600509	where MMF predominates by weight (Dyed)	Kg	2.2%	17
	where MMF predominates by weight (Dyed)

600510	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	16
600510	where Cotton predominates by weight (Grey)	Kg	2.1%	16
	where Cotton predominates by weight (Grey)

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				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
6302	linen
	linen

600511	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	18
600511	where Cotton predominates by weight (Dyed)	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
6303	blinds; curtain or bed valances
	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
				valign="bottom" width="72">	(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%
690207	Ramming Mass, Castables and Mortars							1.8%
	Ramming Mass, Castables and Mortars
690208	Magnesite Bricks and Shapes and/or Ramming							1.8%
690208	Mass, Castables and Mortars							1.8%
	Mass, Castables and Mortars
690209	Alumina		Carbon	Bricks/	Shapes	and/or		1.8%
690209	Ramming Mass, Castables and Mortars							1.8%
	Ramming Mass, Castables and Mortars
690210 <>
690210 <>
600299	Of Others						1.5%

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


62040101	Of Cotton	Piece	2.4%	90

62040102	Of Blend containing Cotton and Man Made Fibre	Piece	2.6%	60

62040103	Of Man Made Fibres	Piece	2.8%	124

62040104	Of Silk (other than containing Noil silk)	Piece	3%	409

62040105	Of Wool	Piece	4.1%	229

62040106	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	145

62040199	Of Others	Piece	2.4%	67

620402	Jackets, blazers

62040201	Of Cotton	Piece	2.4%	59

62040202	Of Blend containing Cotton and Man Made Fibre	Piece	2.6%	32

62040203	Of Man Made Fibres	Piece	2.8%	92

62040204	Of Silk (other than containing Noil silk)	Piece	3%	223

62040205	Of Wool	Piece	4.1%	131

62040206	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95

62040207	Of Cotton containing 1% or more by weight of	Piece	2.4%	31
62040207	spandex/ lycra/elastane	Piece	2.4%	31
	spandex/ lycra/elastane
62040208	Of fabrics coated, covered or laminated with	Piece	4%	196
62040208	polyurethance	Piece	4%	196
	polyurethance
62040299	Of Others	Piece	2.4%	31

620403	Dresses/frocks, skirts, divided skirts, trousers,
620403	630399	Of Others		1.5%

6304	Other furnishing articles, excluding those of
6304	heading 9404
	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
6305	of goods
	of goods
630501	Flexible Intermediate Bulk Containers (FIBC)		1.5%

630502	Sacks and bags made of jute including hessian		1.5%
630502	bags, sacking bags, jute soil savers etc		1.5%
	bags, sacking bags, jute soil savers etc

630599	Others		1.5%

	Tarpaulins, awnings and sunblinds; tents;
6306	sails for boats, sailboards or landcraft;		1.5%
	camping goods
6307	Other made up articles, including dress		d valign="bottom" width="95"> 2%	24
6307
600606	Of Cotton containing 1% or more by weight of	Kg	2.1%	16
600606	spandex/lycra/ elastane (Grey)	Kg	2.1%	16
	spandex/lycra/ elastane (Grey)

600607	Of Cotton containing 1% or more by weight of	Kg	2.1%	18
600607	spandex/lycra/ elastane (Dyed)	Kg	2.1%	18
	spandex/lycra/ elastane (Dyed)

600608	Of Blend containing Cotton and Man Made Fibre		1.9%
600608	where MMF predominates by weight (Grey)		1.9%
	where MMF predominates by weight (Grey)

600609	Of Blend containing Cotton and Man Made Fibre	Kg	2.2%	17
600609	where MMF predominates by weight (Dyed)	Kg	2.2%	17
	where MMF predominates by weight (Dyed)

600610	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	16
600610	where Cotton predominates by weight (Grey)	Kg	2.1%	16
	where Cotton predominates by weight (Grey)

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback
Tariff Item	Description of goods	Unit	full pants
			full pants
62040301	Of Cotton	Piece	2.2%	31

62040302	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	28

62040303	Of Man Made Fibres	Piece	2.9%	32

62040304	Of Silk (other than containing Noil silk)	Piece	3%	186

62040305	Of Wool	Piece	3.4%	98

62040306	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	50

62040307	Of Cotton containing 1% or more by weight of	Piece	2.2%	17
62040307	spandex/ lycra/elastane	Piece	2.2%	17
	spandex/ lycra/elastane
62040399	Of Others	Piece	2.2%	36

620404	Others (including capri/three-fourth pants
620404	and ensembles)
	and ensembles)
62040401	Of Cotton		1.8%

62040402	Of Blend containing Cotton and Man Made Fibre	Piece	2.1%	21

62040403	Of Man Made Fibres	Piece	2.5%	26

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

lign="bottom" width="104">

Knitted or crocheted fabrics of a width not

6003

exceeding 30 cm, other than those of heading

6001 or 6002

600301

Of Wool

600302

Of Man Made Fibres (Grey)

1.5%

600303

Of Man Made Fibres (Dyed)

2.1%

16.7

<td

			Drawback	Drawback
Tariff Item	Description of goods

62040404

Of Silk (other than containing Noil silk)

Piece

37.3

62040405

Of Wool

Piece

3.4%

62040406

Of Blend containing Wool and Man Made Fibre

Piece

3.7%

62040407

Of Cotton containing 1% or more by weight of

1.8%

spandex/ lycra/elastane

62040499

Of Others

1.8%

6205

Men's or boys' shirts

620501

Of Cotton

Piece

2.2%

620502

Of Blend containing Cotton and Man Made Fibre

Piece

2.5%

620503

Of Man Made Fibres

Piece

2.9%

620504

Of Silk (other than containing Noil silk)

Piece

162

620505

Of Wool

Piece

3.4%

206

620506

Of Blend containing Wool and Man Made Fibre

Piece

3.7%

620507

Of Cotton containing 1% or more by weight of

Piece

2.2%

spandex/ lycra/elastane

620599

Of Others

Piece

2.2%

6206

Women's

or girls'

blouses, shirts

and shirt-

blouses

620601

Of Cotton

Piece

2.2%

620602

Of Blend containing Cotton and Man Made Fibre

Piece

2.5%

620603

Of Man Made Fibres

Piece

2.9%

620604

Of Silk (other than containing Noil silk)

Piece

162

620605

Of Wool

Piece

3.4%

206

620606

Of Blend containing Wool and Man Made Fibre

Piece

3.7%

< rowspan="2" valign="bottom" width="76">

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

600304

Of Cotton (Grey)

600305

Of Cotton (Dyed)

600306

Of Cotton containing 1% or more by weight of

1.5%

spandex/lycra/ elastane (Grey)

600307

Of Cotton containing 1% or more by weight of

1.7%

spandex/lycra/ elastane (Dyed)

&n/td>

620607

Of Cotton containing 1% or more by weight of

Piece

2.2%

spandex/ lycra/elastane

620699

Of Others

Piece

2.2%

Men's or boys' singlets and other vests,

6207

underpants, briefs, nightshirts, pyjamas, bath-

robes, dressing gowns and similar articles

620701

Dressing

gowns,

bathrobes,

pyjamas,

nightshirts and similar articles

62070101

Of Cotton

Piece

2.4%

62070102

Of Blend containing Cotton and Man Made Fibre

Piece

2.6%

<td

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

62070103

Of Man Made Fibres

Piece

2.9%

62070104

Of Silk (other than containing Noil silk)

Piece

bsp;

600308

Of Blend containing Cotton and Man Made Fibre

1.9%

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

where MMF predominates by weight (Grey)

600309

Of Blend containing Cotton and Man Made Fibre

2.2%

where MMF predominates by weight (Dyed)

600310

Of Blend containing Cotton and Man Made Fibre

2.1%

where Cotton predominates by weight (Grey)

600311

Of Blend containing Cotton and Man Made Fibre

2.1%

where Cotton predominates by weight (Dyed)

600399

Of Others

1.5%

62070105

Of Wool

Piece

3.4%

62070106

Of Blend containing Wool and Man Made Fibre

Piece

3.7%

62070107

Of Cotton containing 1% or more by weight of

Piece

2.4%

spandex/ lycra/elastane

62070199

Of Others

Piece

2.4%

620702

Singlets and

other vests,

underpants,

briefs

and similar articles

62070201

Of Cotton

Piece

2.1%

62070202

Of Blend containing Cotton and Man Made Fibre

Piece

2.5%

5.8

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

600611

Of Blend containing Cotton and Man Made Fibre

2.1%

where Cotton predominates by weight (Dyed)

600699

Of Others

1.5%

CHAPTER – 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

	Men's or boys' overcoats, carcoats, capes,
	cloaks, anoraks (including ski-jackets), wind-
6101	cheaters, wind-jackets and similar articles,
	knitted or crocheted, other than those of			62070203	Of Man Made Fibres			Piece	2.9%	10

62070204	Of Silk (other than containing Noil silk)				Piece	3%	33

62070205	Of Wool				Piece	3.4%	6.8

62070206	Of Blend containing Wool and Man Made Fibre				Piece	3.7%	5.9

62070207	Of Cotton containing 1% or more by weight of				Piece	2.1%	2.4
62070207	spandex/ lycra/elastane				Piece	2.1%	2.4
	spandex/ lycra/elastane
62070299	Of Others				Piece	2.1%	3.6

	Women's or girls' singlets and other vests,
6208	slips, petticoats, briefs, panties, nightdresses,
6208	pyjamas, negliges, bathrobes, dressing gowns
	pyjamas, negliges, bathrobes, dressing gowns
	and similar articles

	Dressing gowns, bathrobes, pyjamas, negliges,
620801	nightdresses	(including	nightshirts)	and
	similar articles
62080101	Of Cotton				Piece	2.4%	16

62080102	Of Blend containing Cotton and Man Made Fibre				Piece	2.6%	21

62080103	Of Man Made Fibres				Piece	2.9%	29

62080104	Of Silk (other than containing Noil silk)				Piece	3%	48

62080105	Of Wotd>
	heading 6103
610101	Of Cotton	Piece	2.7%	63

610102	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	40

610103	Of Man Made Fibres	Piece	3.2%	54

610104	Of Silk (other than containing Noil silk)	Piece	3%	223

610105	Of Wool	Piece	4.1%	131

610106	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95

610199	Of Others	Piece	2.7%	42

	Women's or girls' overcoats, car-coats, capes,
	cloaks, anoraks (including ski-jackets), wind-
6102	cheaters, wind-jackets and similar articles,
	knitted or crocheted, other than those of
	heading 6104
610201	Of Cotton	Piece	2.7%	63

610202	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	40

610203	Of Man Made Fibres	Piece	3.2%	54

610204	Of Silk (other than containing Noil silk)	Piece	3%	223

610205	Of Wool	Piece	4.1%	131

610206	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95

610299	Of Others	Piece	2.7%	42

	Men's or boys' suits, ensembles, jackets,
6103	blazers, trousers, bib and brace overalls,
6103	breeches and shorts (other than swim wear),
	breeches and shorts (other than swim wear),
	knitted or crocheted
610301	Suits (combination comprising of at least one
610301	trouser and one jacket)
	trouser and one jacket)
61030101	Of Cotton	Piece	2.7%	90

61030102	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	71

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)

			Piece	3.4%	46

62080106	Of Blend containing Wool and Man Made Fibre				Piece	3.7%	38

62080107	Of Cotton containing 1% or more by weight of				Piece	2.4%	20
62080107	spandex/ lycra/elastane				Piece	2.4%	20
	spandex/ lycra/elastane
62080199	Of Others				Piece	2.4%	11

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)
		1.8%

690799	Others				1.5%

6908	Omitted

						Drawback	Drawback
Tariff Item			Description of goods		Unit	Drawback	cap per unit
Tariff Item			Description of goods		Unit	Rate	cap per unit
61030103	Of Man Made Fibres	Piece	3.2%	83		Rate

61030104	Of Silk (other than containing Noil silk)	Piece	3%	409

61030105	Of Wool	Piece	4.1%	229

61030106	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	145

61030199	Of Others	Piece	2.7%	65

610302	Jackets, blazers

61030201	Of Cotton	Piece	2.7%	63

61030202	Of Blend containing Cotton and Man Made Fibre	Piece	2.9%	40

61030203	Of Man Made Fibres	Piece	3.2%	54

61030204	Of Silk (other than containing Noil silk)	Piece	3%	223

61030205	Of Wool	Piece	4.1%	131

61030206	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95

61030207	Of Cotton containing 1% or more by weight of	Piece	2.7%	53
61030207	spandex/ lycra/elastane	Piece	2.7%	53
	spandex/ lycra/elastane

61030299	Of Others	Piece	2.7%	42

610303	Trousers, full pants

61030301	Of Cotton	Piece	2.1%

620802	Singlets and other vests, slips, petticoats,
620802	briefs, panties and similar articles
	briefs, panties and similar articles

62080201	Of Cotton	Piece	2.1%	4

62080202	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	5.8

62080203	Of Man Made Fibres	Piece	2.9%	10

62080204	Of Silk (other than containing Noil silk)	Piece	3%	33

62080205	Of Wool	Piece	3.4%	6.8

62080206	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	5.9

62080207	Of Cotton containing 1% or more by weight of	Piece	2.1%	2.4
62080207	spandex/ lycra/elastane	Piece	2.1%	2.4
	spandex/ lycra/elastane
62080299	Of Others	Piece	2.1%	3.6

6209	Babies' garments and clothing accessories

620901	Of Cotton	Piece	2.1%	13

620902	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	6

620903	Of Man Made Fibres	Piece	2.9%	15

620904	Of Silk (other than containing Noil silk)	Piece	3%	31

620905	Of Wool	Piece	3.4%	12

620906	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	14

620907	Of Cotton containing 1% or more by weight of	Piece	2.1%	9
620907	spandex/ lycra/elastane	Piece	2.1%	9
	spandex/ lycra/elastane
620999	Of Others	Piece	2.1%	11

6210	Garments, made up of fabrics of heading
6210	5602, 5603, 5903, 5906 or 5907
	5602, 5603, 5903, 5906 or 5907

621001	Of Cotton	Piece	2.1%	12

621002	Of Blend containing Cotton and Man Made Fibre	Piece	3.5%	16

621003	Of Man Made Fibres	Piece	3%	15
		="95"> 27

61030302	Of Blend containing Cotton and Man Made Fibre	Piece	2.4%	31

61030303	Of Man Made Fibres	Piece	2.7%	29

61030304	Of Silk (other than containing Noil silk)	Piece	3%	186

61030305	Of Wool	Piece	3.4%	98

61030306	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	50

61030307	Of Cotton containing 1% or more by weight of	Piece	2.1%	13
61030307	spandex/ lycra/elastane	Piece	2.1%	13
	spandex/ lycra/elastane
61030399	Of Others	Piece	2.1%	23

610304	Others (including capri/three-fourth pants
610304	and ensembles)
	and ensembles)
61030401	Of Cotton		1.8%

61030402	Of Blend containing Cotton and Man Made Fibre	Piece	2.1%	21

61030403	Of Man Made Fibres	Piece	2.5%	26

61030404	Of Silk (other than containing Noil silk)	Piece	3%	37.3

61030405	Of Wool	Piece	3.4%	39

61030406	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	21

61030407	Of Cotton containing 1% or more by weight of		1.8%
61030407	spandex/ lycra/elastane		1.8%
	spandex/ lycra/elastane
61030499	Of Others		1.8%

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Women's or girls' suits, ensembles, jackets,

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

Ceramic wares for laboratory, chemical or

other technical uses; ceramic troughs, tubs

6909

and similar

receptacles

a kind

used

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

blazers, dresses, skirts, divided skirts,

6104

trousers, bib and brace overalls, breeches and

shorts

(other than

swim

wear), knitted or

crocheted

610401

Suits (combination comprising of at least one

trouser and one jacket)

61040101

Of Cotton

Piece

2.4%

61040102

Of Blend containing Cotton and Man Made Fibre

Piece

2.6%

61040103

Of Man Made Fibres

Piece

2.8%

124

61040104

Of Silk (other than containing Noil silk)

Piece

409

61040105

Of Wool

Piece

4.1%

229

61040106

Of Blend containing Wool and Man Made Fibre

Piece

3.9%

145

61040199

Of Others

Piece

2.4%

610402

Jackets, blazers

61040201

Of Cotton

Piece

2.4%

61040202

Of Blend containing Cotton and Man Made Fibre

Piece

2.6%

61040203

Of Man Made Fibres

Piece

2.8%

61040204

Of Silk (other than containing Noil silk)

Piece

223

61040205

Of Wool

Piece

4.1%

131

61040206

Of Blend containing Wool and Man Made Fibre

Piece

3.9%

61040207

Of Cotton containing 1% or more by weight of

Piece

2.4%

spandex/ lycra/elastane

61040299

Of Others

Piece

2.4%

610403

Dresses/frocks,

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%

621004

Of Silk (other than containing Noil silk)

Piece

621005

Of Wool

Piece

3.4%

621006

Of Blend containing Wool and Man Made Fibre

Piece

3.7%

621099

Of Others

Piece

2.1%

6211

Track suits, ski suits and swimwear; other

garments

bsp;

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


621101	Women's or girls' blouses, shirts and shirt-
621101	blouses, with tightening at the bottom
	blouses, with tightening at the bottom

62110101	Of Cotton	Piece	2.2%	23

62110102	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	21

62110103	Of Man Made Fibres	Piece	2.9%	25

62110104	Of Silk (other than containing Noil silk)	Piece	3%	162	Knitted or crocheted fabrics of a width
6004	exceeding 30 cm , containing by weight 5% or
6004	more of elastomeric yarn or rubber thread,
	more of elastomeric yarn or rubber thread,
	other than those of heading 6001

600401	Of Wool	Kg	3%	57

600402	Of Man Made Fibres (Grey)		1.5%

600403	Of Man Made Fibres (Dyed)	Kg	2.1%	16.7

600404	Of Cotton (Grey)	Kg	2.1%	16

600405	Of Cotton (Dyed)	Kg	2.1%	18

600406	Of Blend containing Cotton and Man Made Fibre		1.9%		&nt="19">
600406			1.9%
62110105	Of Wool	Piece	3.4%	206
	skirts,		divided	skirts,
trousers, full pants
trousers, full pants
61040301	Of Cotton						Piece	2.2%	31

61040302	Of Blend containing Cotton and Man Made Fibre						Piece	2.5%	28

61040303	Of Man Made Fibres						Piece	2.9%	32

61040304	Of Silk (other than containing Noil silk)						Piece	3%	186

61040305	Of Wool						Piece	3.4%	98

61040306	Of Blend containing Wool and Man Made Fibre						Piece	3.7%	50

61040307	Of Cotton containing 1% or more by weight of						Piece	2.2%	17
61040307	spandex/ lycra/elastane						Piece	2.2%	17
	spandex/ lycra/elastane

61040399	Of Others						Piece	2.2%	36

610404	Others	(including		capri/three-fourth		pants
610404	and ensembles)
	and ensembles)
61040401	Of Cotton							1.8%


62110106	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	81

62110107	Of Cotton containing 1% or more by weight of	Piece	2.2%	18
62110107	spandex/ lycra/elastane	Piece	2.2%	18
	spandex/ lycra/elastane
62110199	Of Others	Piece	2.2%	22

621102	Women's or girls' tops/cami

62110201	Of Cotton	Piece	2.2%	23

62110202	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	21

62110203	Of Man Made Fibres	Piece	2.9%	25
where MMF predominates by weight (Grey)
where MMF predominates by weight (Grey)

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


61040402	Of Blend containing Cotton and Man Made Fibre	Piece	2.1%	21

61040403	Of Man Made Fibres	Piece	2.5%	26

61040404	Of Silk (other than containing Noil silk)	Piece	3%	37.3

61040405	Of Wool
600407	Of Blend containing Cotton and Man Made Fibre	Kg	2.2%	17
600407	where MMF predominates by weight (Dyed)	Kg	2.2%	17
	where MMF predominates by weight (Dyed)

600408	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	16
600408	where Cotton predominates by weight (Grey)	Kg	2.1%	16
	where Cotton predominates by weight (Grey)

600409	Of Blend containing Cotton and Man Made Fibre	Kg	2.1%	18
600409	where Cotton predominates by weight (Dyed)	Kg	2.1%	18
	where Cotton predominates by weight (Dyed)

Piece

					Drawback	Drawback
Tariff Item			Description of goods		Drawback					62110204	Of Silk (other than containing Noil silk)	Piece	3%	162	3.4%	39
Tariff Item			Description of goods
61040406	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	21

61040407	Of Cotton containing 1% or more by weight of		1.8%
61040407	spandex/ lycra/elastane		1.8%
	spandex/ lycra/elastane
61040499	Of Others		1.8%

6105	Men's or boys' shirts, knitted or crocheted

610501	Of Cotton	Piece	2.2%	26

610502	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	12

610503	Of Man Made Fibres	Piece	2.9%	25

610504	Of Silk (other than containing Noil silk)	Piece	3%	162

610505	Of Wool	Piece	3.4%	206

610506	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	81

610507	Of Cotton containing 1% or more by weight of	Piece	2.2%	18
610507	spandex/lycra/ elastane	Piece	2.2%	18
	spandex/lycra/ elastane
610599	Of Others	Piece	2.2%	26

6106	Women's or girls' blouses, shirts and shirt-
6106	blouses, knitted or crocheted
	blouses, knitted or crocheted

610601	Of Cotton	Piece	2.2%	23

610602	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	21

610603	Of Man Made Fibres	Piece	2.9%	25

610604	Of Silk (other than containing Noil silk)	Piece	3%	162

610605	Of Wool	Piece	3.4%	206

610606	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	81

610607	Of Cotton containing 1% or more by weight of	Piece	2.2%	18
610607	spandex/lycra/ elastane	Piece	2.2%	18
	spandex/lycra/ elastane

610699	Of Others	Piece	2.2%	22

	Men's or boys' underpants, briefs, nightshirts,
6107	pyjamas, bathrobes, dressing gowns and				62110205	Of Wool	Piece	3.4%	206						62110206	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	81	62110207	Of Cotton containing 1% or more by weight of	Piece	2.2%	18	spandex/ lycra/elastane	62110299	Of Others	Piece	2.2%	22	621103	Other jackets not covered under heading 6203	or 6204	62110301	Of Cotton	Piece	2.4%	59	62110302	Of Blend containing Cotton and Man Made Fibre	Piece	2.6%	32	62110303	Of Man Made Fibres	Piece	2.8%	92	62110304	Of Silk (other than containing Noil silk)	Piece	3%	223	62110305	Of Wool	Piece	4.1%	131	62110306	Of Blend containing Wool and Man Made Fibre	Piece	3.9%	95	62110399	Of Others	Piece	2.4%	31	621104	Protective industrial wear	62110401	Protective industrial wear overall/coverall made	1.8%	of cotton

="95">

						Drawback	Drawback
Tariff Item		Description of goods			Unit	Drawback	cap per unit
Tariff Item		Description of goods			Unit	Rate	cap per unit
						Rate	in Rs. (?)
							in Rs. (?)

(1)		(2)			(3)	(4)	(5)


62110402	Other protective industrial wear made of cotton					1.8%

62110403	Protective industrial wear overall/coverall made					1.8%
62110403	of Aramid fibre or Modacrylic fibre					1.8%
	of Aramid fibre or Modacrylic fibre

62110404	Other protective industrial wear made of Aramid					1.8%
62110404	fibre					1.8%
	fibre
62110405	Protective industrial wear overall/coverall made					1.8%
62110405	of Modacrylic fibre					1.8%
	of Modacrylic fibre

62110406	Other protective industrial wear		made	of		1.8%
62110406	Modacrylic fibre					1.8%
	Modacrylic fibre
62110499	Other protective industrial wear					1.8%

	Kurta and Salwar/ Salwar suits/ salwar-
621105	kameez/ churidar-kameez, with or without
	dupatta
62110501	Of Cotton				Piece	2.3%	27

62110502	Of Blend containing Cotton and Man Made Fibre				Piece	2.8%	28

62110503	Of Man Made Fibres				Piece	3.4%	97

62110504	Of Silk (other than containing Noil silk)				Piece	3%	295

62110505	Of Wool				Piece	3.4%	59

62110506	Of Blend containing Wool and Man Made Fibre				Piece	3.7%	26

62110599	Of Others				Piece	2.3%	52

621106	Others

62110601	Of Cotton				Piece	2.1%	12

62110602	Of Blend containing Cotton and Man Made Fibre				Piece	3.5%	16

62110603	Of Man Made Fibres				Piece	3%	15

62110604	Of Silk (other than containing Noil silk)				Piece	3%	85

62110605	Of Wool				Piece	3.4%	36

62110606	Of Blend containing Wool and Man Made Fibre				Piece	3.7%	20

	similar articles, knitted or crocheted

610701	Nightshirts, pyjamas, bath robes and dressing
610701	gowns and similar articles
	gowns and similar articles

61080104

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


61070101	Of Cotton	Piece	2.4%	16

61070102	Of Blend containing Cotton and Man Made Fibre	Piece	2.6%	21

61070103	Of Man Made Fibres	Piece	2.9%	29

61070104	Of Silk (other than containing Noil silk)	Piece	3%	48

61070105	Of Wool	Piece	3.4%	46

61070106	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	38

61070107	Of Cotton containing 1% or more by weight of	Piece	2.4%	20
61070107	spandex/lycra/ elastane	Piece	2.4%	20
	spandex/lycra/ elastane
61070199	Of Others	Piece	2.4%	11

610702	Briefs, underpants and similar articles

61070201	Of Cotton	Piece	2.1%	4

61070202	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	5.8

61070203	Of Man Made Fibres	Piece	2.9%	10

61070204	Of Silk (other than containing Noil silk)	Piece	3%	33

61070205	Of Wool	Piece	3.4%	6.8

61070206	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	5.9

61070207	Of Cotton containing 1% or more by weight of	Piece	2.1%	2.4
61070207	spandex/lycra/ elastane	Piece	2.1%	2.4
	spandex/lycra/ elastane
61070299	Of Others	Piece	2.1%	3.6

	Women's or girls' slips, petticoats, briefs,
6108	panties, night dresses, pyjamas, negligees,
6108	bathrobes, dressing gowns and similar
	bathrobes, dressing gowns and similar
	articles, knitted or crocheted

	Night dresses (including nightshirts), pyjamas,
610801	negligees bathrobes and dressing gowns and
	similar articles

61080101	Of Cotton	Piece	2.4%	16

61080102	Of Blend containing Cotton and Man Made Fibre	Piece	2.6%	21

61080103	Of Man Made Fibres	Piece	2.9%	29


62110699	Of Others					Piece	2.1%	13

	Brassieres,	girdles,	corsets,	braces,
6212	suspenders,	garters and	similar articles		and
6212	parts thereof, whether or not knitted or
	parts thereof, whether or not knitted or
	crocheted
621201	Of Cotton					Kg	2.1%	5

621202						Unit	cap per unit
				Rate		Unit	cap per unit
				Rate					in Rs. (?)
Of Silk (other than containing Noil silk)	Piece	3%	48						in Rs. (?)

61080105	Of Wool	Piece	3.4%	46

61080106	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	38

61080107	Of Cotton containing 1% or more by weight of	Piece	2.4%	20
61080107	spandex/lycra/ elastane	Piece	2.4%	20
	spandex/lycra/ elastane

61080199	Of Others	Piece	2.4%	11

	93

Drawback

Tariff Item

Description of goods

Unit

cap per unit

Rate

in Rs. (?)

(1)

(2)

(3)

(4)

(5)

600410

Of Man Made Fibres containing 5% or more by

1.9%

weight of spandex/lycra/ elastane (Grey)

600411

Of Man Made Fibres containing 5% or more by

2.1%

12.6

weight of spandex/lycra/ elastane (Dyed)

Of Blend containing Cotton and Man Made Fibre

3.5%

621203

Of Man Made Fibres

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


621204	Of Silk (other than containing Noil silk)	Kg	3%	201

621205	Of Wool	Kg	3.4%	46

621206	Of Blend containing Wool and Man Made Fibre	Kg	3.7%	49

621299	Of Others	Kg	2.1%	10

6213	Handkerchiefs

621301	Of Cotton	Kg	2.1%	5

621302	Of Blend containing Cotton and Man Made Fibre	Kg	3.5%	32

621303	Of Man Made Fibres	Kg	3%	36

621304	Of Silk (other than containing Noil silk)	Kg	3%	201



600412	Of Cotton containing 5% or more by weight of						Kg	2.2%	7.3
600412	spandex/ lycra/elastane (Grey)						Kg	2.2%	7.3
	spandex/ lycra/elastane (Grey)
600413	Of Cotton containing 5% or more by weight of						Kg	2%	11.7
600413	spandex/ lycra/elastane (Dyed)						Kg	2%	11.7
	spandex/ lycra/elastane (Dyed)
	Of Blend containing Cotton and Man Made Fibre
600414	where	MMF	predominates	by	weight	and		1.9%
600414	containing 5% or more by weight of							1.9%
	containing 5% or more by weight of
	spandex/lycra/ elastane (Grey)

	Of Blend containing Cotton and Man Made Fibre
600415 621305	Of Wool	Kg	3.4%	46
600415 621305
621306	Of Blend containing Wool and Man Made Fibre	Kg	3.7%	49


(1)	(2)	(3)	(4)	(5)


610802	Slips, petticoats, briefs, panties and similar
610802	articles
	articles
61080201	Of Cotton	Piece	2.1%	4

61080202	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	5.8

61080203	Of Man Made Fibres	Piece	2.9%	10

61080204	Of Silk (other than containing Noil silk)	Piece	3%	33

61080205	Of Wool	Piece	3.4%	6.8

61080206	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	5.9

61080207	Of Cotton containing 1% or more by weight of	Piece	2.1%	2.4
61080207	spandex/lycra/ elastane	Piece	2.1%	2.4
	spandex/lycra/ elastane
61080299	Of Others	Piece	2.1%	3.6

6109	T-shirts, singlets and other vests, knitted or
6109	crocheted
	crocheted
610901	Of Cotton	Piece	2.1%	12

610902	Of Blend containing Cotton and Man Made Fibre	Piece	3.5%	16

610903	Of Man Made Fibres	Piece	3%	15

610904	Of Silk (other than containing Noil silk)	td valign="bottom" width="95">
621399	Of Others	Kg	2.1%	10

6214	Shawls, scarves, mufflers, mantillas, veils and
6214	the like
	the like
621401	Shawls, scarves, mufflers, stoles, mantillas
621401	and veils
	and veils
62140101	Of Cotton	Piece	2.1%	12

62140102	Of Blend containing Cotton and Man Made Fibre	Piece	2.4%	10

62140103	Of Man Made Fibres	Piece	2.7%	12

62140104	Of Silk (other than containing Noil silk)	Piece	3.9%	46

62140105	Of Wool	Piece	3%	85

610905	Of Wool	Piece	3.4%	36

610906	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	20

610907	Of Cotton containing 1% or more by weight of	Piece	2.2%	11
610907	spandex/lycra/ elastane	Piece	2.2%	11
	spandex/lycra/ elastane
610999	Of Others	Piece	2.1%	9

6110	Jerseys, pullovers, cardigans, waistcoats an
6110	similar articles, knitted or crocheted
	similar articles, knitted or crocheted

611001	Of Cotton	Piece	2.4%	25

611002	Of Blend containing Cotton and Man Made Fibre	Piece	2.6%	26

611003	Of Man Made Fibres	Piece	2.9%	32

611004	Of Silk (other than containing Noil silk)	Piece	3%	45

611005	Of Wool	Piece	3%	42

611006	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	46

611007	Of Cotton containing 1% or more by weight of	Piece	2.4%	17
611007	spandex/lycra/ elastane	Piece	2.4%	17
	spandex/lycra/ elastane
611099	Of Others	Piece	2.4%	17

6111	Babies' garments and clothing accessories,
6111	knitted or crocheted
	knitted or crocheted

611101	Of Cotton	Piece	2.1%	13

			Drawback	Drawback
Tariff Item	Description of goods	Unit	Drawback	cap per unit
Tariff Item	Description of goods	Unit	Rate	cap per unit
			Rate	in Rs. (?)
				in Rs. (?)

(1)	(2)	(3)	(4)	(5)


611102	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	6

611103	Of Man Made Fibres	Piece	2.9%	15

Piece	3.4%	37

62140106	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	33

62140199	Of Others	Piece	2.1%	18

621402	Others

62140201	Of Cotton	Kg	2.1%	5

62140202	Of Blend containing Cotton and Man Made Fibre	Kg	3.5%	32

62140203	Of Man Made Fibres	Kg	3%	36
		&td>	where	MMF	predominates	by	weight	and	Kg	2.1%	12.6
containing 5% or more by weight of									Kg	2.1%	12.6
containing 5% or more by weight of
	spandex/lycra/ elastane (Dyed)

	Of Blend containing Cotton and Man Made Fibre
600416	where	Cotton	predominates	by	weight	and	Kg	2.2%	7.3
600416	containing 5% or more by weight of						Kg	2.2%	7.3
	containing 5% or more by weight of
	spandex/lycra/ elastane (Grey)

	Of Blend containing Cotton and Man Made Fibre
600417	where	Cotton	predominates	by	weight	and	Kg	2%	11.7
600417	containing 5% or more by weight of						Kg	2%	11.7
	containing 5% or more by weight of
	spandex/lycra/ elastane (Dyed)
600499	Of Others							1.5%

	Warp knit fabrics (including those made on
6005	galloon knitting machines), other than those
	of headings 6001 to 6004

600501	Of Wool						Kg	3%	57

600502	Of Man Made Fibres (Grey)							1.5%

600503	Of Man Made Fibres (Dyed)						Kg	2.1%
62140204	Of Silk (other than containing Noil silk)	Kg	3%	201

62140205	Of Wool	Kg	3.4%	46 tom" width="105"> 611104	Of Silk (other than containing Noil silk)	Piece	3%	31

611105	Of Wool	Piece	3.4%	12

611106	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	14

611107	Of Cotton containing 1% or more by weight of	Piece	2.1%	9
611107	spandex/lycra/ elastane	Piece	2.1%	9
	spandex/lycra/ elastane
611199	Of Others	Piece	2.1%	11

6112	Track suits, ski suits and swimwear, knitted
6112	or crocheted
	or crocheted
611201	Of Cotton	Piece	2.1%	13

611202	Of Blend containing Cotton and Man Made Fibre	Piece	2.5%	6

611203	Of Man Made Fibres	Piece	2.9%	15

611204	Of Silk (other than containing Noil silk)	Piece	3%	31

611205	Of Wool	Piece	3.4%	12

611206	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	14

611207	Of Cotton containing 1% or more by weight of	Piece	2.1%	9
611207	spandex/lycra/ elastane	Piece	2.1%	9
	spandex/lycra/ elastane
611299	Of Others	Piece	2.1%	11

6113	Garments, made up of knitted or crocheted
6113	fabrics of heading 5903, 5906 or 5907
	fabrics of heading 5903, 5906 or 5907

611301	Of Cotton	Piece	2.1%	12

611302	Of Blend containing Cotton and Man Made Fibre	Piece	3.5%	16

611303	Of Man Made Fibres	Piece	3%	15

611304	Of Silk (other than containing Noil silk)	Piece	3%	85

611305	Of Wool	Piece	3.4%	36

611306	Of Blend containing Wool and Man Made Fibre	Piece	3.7%	20

611399
63070102		Of Blend containing Cotton and Man Made Fibre	Kg	2.4%		19

63070103		Of Man Made Fibres	Kg	2.3%		23

63070199		Of Others		1.5%

630702		Others (excluding fabric swatches)

63070201		Of Cotton	Kg	2.6%		35

63070202		Of Blend containing Cotton and Man Made Fibre	Kg	2.4%		19

63070203		Of Man Made Fibres	Kg	2.3%		23

63070204		Of Silk (other than containing Noil silk)	Kg	3.5%		428

63070299		Of Others		1.5%

		Sets consisting of woven fabric and yarn,
		whether or not with accessories, for making
6308		up into rugs, tapestries, embroidered table
		cloths or serviettes, or similar textile articles,
		put up in packings for retail sale

630801		Of Cotton	Kg	2.6%		35

630802		Of Blend containing Cotton and Man Made Fibre	Kg	2.4%		19

630803		Of Man Made Fibres	Kg	2.3%		23

630804		Of Silk (other than containing Noil silk)	Kg	3.5%		428

630899		Of Others		1.5%

6309		Worn clothing and other worn articles		NIL

		Used or new rags, scrap twine, cordage, rope
6310		and cables and worn out articles of twine,		NIL
		cordage, rope or cables, of textile materials

		CHAPTER – 64
	FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

		Waterproof footwear with outer soles and
		uppers of rubber or of plastics, the uppers of
6401		which are neither fixed to the sole nor		1.5%
		assembled by stitching, riveting, nailing,
		screwing, plugging or similar processes

6402		Other footwear with outer soles and uppers of
6402		rubber or plastics
		rubber or plastics

					Drawback	Drawback
Tariff Item		Description of goods		Unit	Drawback	cap per unit
Tariff Item		Description of goods		Unit	Rate	cap per unit
					Rate	in Rs. (?)
						in Rs. (?)

(1)			(2)	(3)	(4)	(5)


640201	Shoes for adults, made of synthetic textile			Pair	4.2%	83
640201	material			Pair	4.2%	83
	material
640299	Others				1.5%

	Footwear with outer soles of rubber, plastics,
6403	leather or composition leather and uppers of
	leather

640301	Leather shoes for adults, namely boots and half			Pair	4.2%	123
640301	boots			Pair	4.2%	123
	boots
640302	Deleted

640303	Deleted

640304	Deleted

640305	Leather	shoes for	adults, other than boots and	Pair	4.2%	115
640305	half boots			Pair	4.2%	115
	half boots
640306	Deleted

640307	Leather boots/half boots/shoes for children			Pair	4.2%	61

640308	Deleted

640309	Leather sandals (including chappals / slippers)			Pair	4.6%	73

640310	Deleted

640311	Leather safety footwear with protective metal toe			Pair	4.6%	97
640311	cap			Pair	4.6%	97
	cap
640312	Leather safety footwear with protective toe cap			Pair	4.4%	86
640312	of composite/ synthetic material			Pair	4.4%	86
	of composite/ synthetic material

640399	Others				1.5%

	Footwear with outer soles of rubber, plastics,
6404	leather or composition leather and uppers of
	textile materials

640401	Of rubber sole with canvas upper				1.5%

640402	Shoes with upper of synthetic textile materials			Pair	4.2%	83

640403	Sandals	of	leather-cum-synthetic/textile		1.5%
640403	materials				1.5%
	materials
640404	Of TPR/PU sole with canvas upper				1.5%

640499	Others				1.5%

6405	Other footwear				1.5%

					Drawback	Drawback
Tariff Item		Description of goods		Unit	Drawback	cap per unit
Tariff Item		Description of goods		Unit	Rate	cap per unit
					Rate	in Rs. (?)
						in Rs. (?)

(1)			(2)	(3)	(4)	(5)


	Parts of footwear (including uppers whether
	or not attached to soles other than outer
6406	soles); removable in-soles, heel cushions and
	similar articles; gaiters, leggings and similar
	articles, and parts thereof

640601	Leather shoe uppers for adults, namely boots and			Pair	3.1%	63
640601	half boots			Pair	3.1%	63
	half boots
640602	Deleted

640603	Deleted

640604	Deleted

640605	Leather shoe uppers for adults, other than boots			Pair	3.1%	66
640605	and half	boots		Pair	3.1%	66
	and half	boots

640606	Deleted

640607	Leather	uppers for	boots/half boots/shoes for	Pair	3.1%	39
640607	children			Pair	3.1%	39
	children
640608	Deleted

640609	Leather sandal uppers			Pair	2.1%	16.3

640610	Deleted

640611	Leather woven sandal uppers			Pair	2.1%	20

640612	Leather soles			Pair	2.1%	13

640613	Leather-cum-synthetic/textile footwear uppers			Pair	2.1%	20

640614	Synthetic uppers for footwear				1.5%

640615	PU Unit sole				1.5%

640616	Leather insoles (Leather socks) for adult shoes				1.5%

640617	Deleted

640618	Leather gaiters or chaps			Pair	2.1%	20

640619	Synthetic gaiters or chaps				1.5%

640699	Others				1.5%

			CHAPTER – 65
		HEADGEAR AND PARTS THEREOF

	Hat-forms, hat bodies and hoods of felt,
6501	neither	blocked to	shape nor with made		1.3%
6501	brims; plateaux and		manchons (including slit		1.3%
	brims; plateaux and		manchons (including slit
	manchons), of felt

									Drawback	Drawback
Tariff Item	Description of goods							Unit	Drawback	cap per unit
Tariff Item	Description of goods							Unit	Rate	cap per unit
									Rate	in Rs. (?)
										in Rs. (?)

(1)		(2)						(3)	(4)	(5)


	Hat-shapes, plaited or made by assembling
6502	strips of any material,		neither		blocked		to		1.3%
6502	shape, nor with made brims, nor lined, nor								1.3%
	shape, nor with made brims, nor lined, nor
	trimmed
6503	Deleted

	Hats and other headgear, plaited or made by
6504	assembling strips of any material, whether or								1.3%
	not lined or trimmed

	Hats and other headgear, knitted or
	crocheted, or made up from lace, felt or other
6505	textile fabric, in the piece (but not in strips)								1.3%
	whether or not lined or trimmed; hair-nets of
	any material, whether or not lined or timed
6506	Other headgear,	whether		or not lined			or
6506	trimmed
	trimmed
650601	Bicycle Helmet made of Polystyrene								1.3%

650602	Safety Helmet	(made	out	of	fibre	glass			1.3%
650602	reinforced plastics) weight 1425 gms +/- 20 gms								1.3%
	reinforced plastics) weight 1425 gms +/- 20 gms

650603	Cricket Helmets								1.3%

650604	Leather Caps/Hats								1.3%

650699	Others								1.3%

	Head-bands, linings, covers, hat foundations,
6507	hat frames, peaks and			chinstraps,			for		1.3%
	headgear
			CHAPTER – 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND
			PARTS THEREOF
	Umbrellas and sun umbrellas (including
6601	walking-stick umbrellas, garden umbrellas								1.3%
	and similar umbrellas)
6602	Walking-sticks,	seat-sticks,		whips,		riding-			1.3%
6602	crops and the like								1.3%
	crops and the like

6603	Parts, trimmings and accessories of articles of								1.3%
6603	heading 6601 or 6602								1.3%
	heading 6601 or 6602
			CHAPTER – 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN;
	ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
	Skins and other parts of birds with their
6701	feathers or down, feathers, parts of feathers,								Nil
6701	down and articles thereof (other than goods of								Nil
	down and articles thereof (other than goods of
	heading 0505 and worked quills and scapes)

				Drawback	Drawback
Tariff Item		Description of goods	Unit	Drawback	cap per unit
Tariff Item		Description of goods	Unit	Rate	cap per unit
				Rate	in Rs. (?)
					in Rs. (?)

(1)		(2)	(3)	(4)	(5)


	Artificial flowers, foliage and fruit and parts
6702	thereof; articles made of artificial flowers,			1.3%
	foliage or fruit

	Human hair, dressed, thinned, bleached or
6703	otherwise worked; wool or Discussion Forum You can also share your thoughts about this article. Any one can answer on question posted by Readers Name: * Email: * Message: * Similar Articles Revised All Industry Rates(AIRs) of Duty Drawback under Customs Chapter 01-05 Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12 Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 13-24 Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31 Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 32-42 Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59 Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79 Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 80-89 Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97 Most Recent Articles CENTRAL EXCISE Notification No 16 of 2024 dated 14th June, 2024 Notification no 15/2024 CENTRAL EXCISE date on 31st May, 2024 CENTRAL EXCISE Notification No 14 of 2024 dated 15th May, 2024 Notification no 13/2024 CENTRAL EXCISE date on 30th April, 2024 CENTRAL EXCISE Notification No 12 of 2024 dated 15th April, 2024 Notification no 11/2024 CENTRAL EXCISE date on 3rd April, 2024 CENTRAL EXCISE Notification No 10 of 2024 dated 15th March, 2024 Notification No 25/2024 Customs date on 6th May, 2024 CUSTOMS Notification No 24 of 2024 dated 3rd May, 2024 Notification No 23/2024 Customs date on 5th April, 2024 Track Your Air Shipment Here Track Your Sea Shipment Here Featured Articles Terms used in shipping such as Bonded Warehouse,Booking Number,Booking,Bottom Side Rails,Box Rate CUSTOMS Notification No 09 of 2021 dated 1st February, 2021 GST slab rate on sale or purchase of Herb, bark, dry plant, dry root GST rate for Management Consultant Service HS code for t-shirts, singlets, tank tops etc, knit or crochet GST tariff rate for Telecommunication services GST rate for glues, enzymes, modified starches and albuminoidal substances Trade Delegations to support exports How to export from India to Russia? Tamarind is sales on No need to pay GST Import Export For Beginners Track Your Shipment Abbreviations Inco Terms Export India Import India Import US Export Import Terms Export incentives and benefits FAQ Bill of Lading Foreign Trade Policy 2015-20 Start your own Export Import Business HS code Banking (India) India Trade Classification (ITC) How to Import Containers Income Tax Forms How to export Foreign Trade Policy 2014-19 Freight forwarding Terms Business Terms Terms in Banking Shipping Terms Import Terms Export Terms Customs Terms Excise Terms International Business Terms Notifications GST SVB Income Tax HS Codes GST Law GST,FAQ HSN Codes for GST SAC for GST GST rates Logistics GST service code GST exemptions GST tariff GST rate GST Circulars GST EXIM GST terms Indian Tax Terms GST terms difference RBI rules Incoterms 2020 Indian Customs circulars 2023 Courier India Indian Customs Manual 2023 circular Privacy policy Terms and conditions © 2018. Howtoexportimport.com

Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 60-69

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