Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 60-69
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13 June 2022 Category : Customs Terms 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)
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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 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-
Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in 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) The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.
(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 weight 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 4th day of February, 2020.
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CHAPTER – 60
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KNITTED OR CROCHETED FABRICS
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6001
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Pile fabrics, including "long pile" fabrics and
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terry fabrics, knitted or crocheted
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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600101
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Of Wool
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Kg
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3%
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57
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600102
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Of Man Made Fibres (Grey)
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1.5%
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600103
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Of Man Made Fibres (Dyed)
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Kg
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2.1%
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16.7
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600104
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Of Cotton (Grey)
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Kg
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2%
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24
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600105
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Of Cotton (Dyed)
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Kg
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2%
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24
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600106
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Of Cotton containing 1% or more by weight of
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1.5%
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spandex/lycra/ elastane (Grey)
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600107
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Of Cotton containing 1% or more by weight of
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1.7%
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spandex/lycra/ elastane (Dyed)
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600108
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Of Blend containing Cotton and Man Made Fibre
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1.9%
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where MMF predominates by weight (Grey)
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600109
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Of Blend containing Cotton and Man Made Fibre
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Kg
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2.2%
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17
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where MMF predominates by weight (Dyed)
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Of Others
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Piece
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2.1%
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9
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6114
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Other garments, knitted or crocheted
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Women's or girls' blouses, shirts and shirt-
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611401
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blouses, knitted or crocheted with tightening
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at the bottom
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61140101
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Of Cotton
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Piece
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2.2%
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23
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61140102
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Of Blend containing Cotton and Man Made Fibre
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Piece
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2.5%
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21
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61140103
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Of Man Made Fibres
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Piece
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2.9%
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25
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61140104
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Of Silk (other than containing Noil silk)
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Piece
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3%
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162
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600110
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Of Blend containing Cotton and Man Made Fibre
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Kg
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2.1%
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16
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where Cotton predominates by weight (Grey)
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600111
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Of Blend containing Cotton and Man Made Fibre
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Kg
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2.1%
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18
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where Cotton predominates by weight (Dyed)
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600199
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Of Others
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1.5%
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Knitted or crocheted fabrics of a width not
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6002
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exceeding 30 cm, containing by weight 5% or
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more of elastomeric yarn or rubber thread,
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other than those of heading 6001
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600201
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Of Wool
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Kg
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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61140105
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Of Wool
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Piece
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3.4%
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206
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61140106
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Of Blend containing Wool and Man Made Fibre
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Piece
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3.7%
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81
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61140107
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Of Cotton containing 1% or more by weight of
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Piece
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2.2%
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18
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spandex/lycra/ elastane
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61140199
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Of Others
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Piece
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2.2%
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22
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 nter">3% |
57
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600202
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Of Man Made Fibres (Grey)
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1.5%
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600203
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Of Man Made Fibres (Dyed)
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Kg
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2.1%
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16.7
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600204
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Of Cotton (Grey)
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Kg
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2.1%
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16
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600205
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Of Cotton (Dyed)
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Kg
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2.1%
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18
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600206
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Of Blend containing Cotton and Man Made Fibre
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1.9%
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where MMF predominates by weight (Grey)
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600207
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Of Blend containing Cotton and Man Made Fibre
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Kg
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2.2%
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17
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where MMF predominates by weight (Dyed)
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<;
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611402
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Women's or girls' tops/cami
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61140201
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Of Cotton
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Piece
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2.2%
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23
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61140202
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Of Blend containing Cotton and Man Made Fibre
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Piece
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2.5%
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21
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61140203
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Of Man Made Fibres
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Piece
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2.9%
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25
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61140204
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Of Silk (other than containing Noil silk)
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Piece
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3%
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162
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61140205
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Of Wool
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Piece
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3.4%
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206
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61140206
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Of Blend containing Wool and Man Made Fibre
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Piece
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3.7%
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81
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61140207
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Of Cotton containing 1% or more by weight of
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Piece
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2.2%
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18
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spandex/lycra/ elastane
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td valign="bottom" width="53">
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Drawback
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Drawback
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Tariff Item
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Description of goods
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Unit
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cap per unit
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Rate
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in Rs. (?)
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(1)
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(2)
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(3)
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(4)
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(5)
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600208
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Of Blend containing Cotton and Man Made Fibre
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Kg
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2.1%
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16
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where Cotton predominates by weight (Grey)
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61140299
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Of Others
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Piece
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2.2%
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22
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611403
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Other jackets not covered under heading 6103
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or 6104
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61140301
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Of Cotton
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Piece
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2.4%
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59
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61140302
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Of Blend containing Cotton and Man Made Fibre
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Piece
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2.6%
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32
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61140303
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Of Man Made Fibres
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Piece
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2.8%
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92
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61140304
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Of Silk (other than containing Noil silk)
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Piece
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3%
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223
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61140305
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Of Wool
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Piece
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4.1%
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131
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61140306
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Of Blend containing Wool and Man Made Fibre
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Piece
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3.9%
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95
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61140399
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Of Others
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Piece
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2.4%
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31
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Kurta and Salwar/ Salwar suits/ salwar-
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611404
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kameez/ churidar-kameez, with or without
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dupatta
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61140401
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Of Cotton
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Piece
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2.3%
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27
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61140402
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Of Blend containing Cotton and Man Made Fibre
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Piece
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2.8%
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28
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61140403
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Of Man Made Fibres
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Piece
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3.4%
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97
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61140404
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Of Silk (other than containing Noil silk)
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Piece
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3%
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295
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61140405
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Of Wool
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Piece
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3.4%
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59
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61140406
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Of Blend containing Wool and Man Made Fibre
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Piece
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3.7%
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patterns
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630701
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Fabric Swatches
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|
|
|
|
|
|
|
|
|
|
Drawback
|
|
Drawback
|
|
Tariff Item
|
|
Description of goods
|
Unit
|
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
|
|
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
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
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
|
|
|
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
|
|
|
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
|
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
|
|
|
|
|
& |
|
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
|
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 Si other animal hair
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
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%
|
|
|
|
|
|
|
|
|
(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
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
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
|
|
|
|
|
|
|
lign="bottom" width="75">
|
|
|
|
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
|
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
|
|
|
|
|
&
|
|
|
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
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
630501
|
Flexible Intermediate Bulk Containers (FIBC)
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
630502
|
Sacks and bags made of jute including hessian
|
|
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
|
|
|
|
|
|
|
|
|
|
600606
|
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. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
|
(2)
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600607
|
Of Cotton containing 1% or more by weight of
|
Kg
|
2.1%
|
18
|
|
|
spandex/lycra/ elastane (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600608
|
Of Blend containing Cotton and Man Made Fibre
|
|
1.9%
|
|
|
|
where MMF predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600609
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.2%
|
17
|
|
|
where MMF predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600610
|
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
|
|
|
|
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 th="95">
cap per unit
|
|
|
Rate
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600611
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
18
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
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%
|
|
|
|
|
|
|
|
|
|
|
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%
|
td>
|
|
|
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,
|
|
|
|
|
breeches and shorts (other than swim wear),
|
|
|
|
|
|
|
|
|
|
|
knitted or crocheted
|
|
|
|
|
610301
|
Suits (combination comprising of at least one
|
|
|
|
|
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
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61030103
|
Of Man Made Fibres
|
Piece
|
3.2%
|
83
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
|
|
|
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
|
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61030299
|
Of Others
|
Piece
|
2.7%
|
42
|
|
|
|
|
|
|
|
|
|
610303
|
Trousers, full pants
|
|
|
|
|
|
|
|
|
|
|
|
|
61030301
|
Of Cotton
|
Piece
|
2.1%
|
|
(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
|
|
|
|
|
|
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
|
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
|
|
61030399
|
Of Others
|
Piece
|
2.1%
|
23
|
|
|
|
|
|
|
|
|
|
610304
|
Others (including capri/three-fourth pants
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
690799
|
Others
|
|
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6908
|
Omitted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
|
|
Rate
|
|
|
|
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%
|
|
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
|
|
|
|
61030499
|
Of Others
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|