|
the like, without frameworks, for gright 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.
|
CHAPTER – 60
|
|
KNITTED OR CROCHETED FABRICS
|
|
|
|
|
|
6001
|
Pile fabrics, including "long pile" fabrics and
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
terry fabrics, knitted or crocheted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600101
|
Of Wool
|
Kg
|
3%
|
57
|
|
|
|
|
|
|
|
600102
|
Of Man Made Fibres (Grey)
|
|
1.5%
|
|
|
|
|
|
|
|
|
600103
|
Of Man Made Fibres (Dyed)
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
nding,
|
|
|
|
|
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>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
|
|
|
|
&/td>
|
|
|
|
|
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
|
|
|
|
|
|
|
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
|
|
|
|
&/td>
| |
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
|
|
|
|
|
|
|
|
|
600104
|
Of Cotton (Grey)
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
600105
|
Of Cotton (Dyed)
|
Kg
|
2%
|
24
|
|
|
|
|
|
|
|
600106
|
Of Cotton containing 1% or more by weight of
|
|
1.5%
|
|
|
spandex/lycra/ elastane (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600107
|
Of Cotton containing 1% or more by weight of
|
|
1.7%
|
|
|
spandex/lycra/ elastane (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600108
|
Of Blend containing Cotton and Man Made Fibre
|
|
1.9%
|
|
|
where MMF predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600109
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.2%
|
17
|
|
where MMF predominates by weight (Dyed)
|
|
|
|
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
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600110
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
16
|
|
where Cotton predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
600111
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
18
|
|
where Cotton predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
600199
|
Of Others
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
Knitted or crocheted fabrics of a width not
|
|
|
|
|
6002
|
exceeding 30 cm, containing by weight 5% or
|
|
|
|
|
more of elastomeric yarn or rubber thread,
|
|
|
|
|
|
|
|
|
|
|
other than those of heading 6001
|
|
|
|
|
|
|
|
|
|
|
600201
|
Of Wool
|
Kg
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61140105
|
Of Wool
|
Piece
|
3.4%
|
206
|
|
|
|
|
|
|
|
61140106
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
81
|
|
|
|
|
|
|
|
61140107
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.2%
|
18
|
|
spandex/lycra/ elastane
|
|
|
|
|
|
|
61140199
|
Of Others
|
Piece
|
2.2%
|
22
|
|
|
|
|
|
|
 nter">3% |
57
|
|
|
|
|
|
|
|
600202
|
Of Man Made Fibres (Grey)
|
|
1.5%
|
|
|
|
|
|
|
|
|
600203
|
Of Man Made Fibres (Dyed)
|
Kg
|
2.1%
|
16.7
|
|
|
|
|
|
|
|
600204
|
Of Cotton (Grey)
|
Kg
|
2.1%
|
16
|
|
|
|
|
|
|
|
600205
|
Of Cotton (Dyed)
|
Kg
|
2.1%
|
18
|
|
|
|
|
|
|
|
600206
|
Of Blend containing Cotton and Man Made Fibre
|
|
1.9%
|
|
|
where MMF predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600207
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.2%
|
17
|
|
where MMF predominates by weight (Dyed)
|
|
|
|
|
|
|
|
|
|
|
|
|
<;
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 Siign="bottom" width="105">
611402
|
Women's or girls' tops/cami
|
|
|
|
|
|
|
|
|
|
|
61140201
|
Of Cotton
|
Piece
|
2.2%
|
23
|
|
|
|
|
|
|
|
61140202
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.5%
|
21
|
|
|
|
|
|
|
|
61140203
|
Of Man Made Fibres
|
Piece
|
2.9%
|
25
|
|
|
|
|
|
|
|
61140204
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
162
|
|
|
|
|
|
|
|
61140205
|
Of Wool
|
Piece
|
3.4%
|
206
|
|
|
|
|
|
|
|
61140206
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
81
|
|
|
|
|
|
|
|
61140207
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.2%
|
18
|
|
spandex/lycra/ elastane
|
|
|
|
|
|
td valign="bottom" width="53om" width="332">
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
|
(2)
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
">
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600208
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
16
|
|
where Cotton predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61140299
|
Of Others
|
Piece
|
2.2%
|
22
|
|
|
|
|
|
|
|
611403
|
Other jackets not covered under heading 6103
|
|
|
|
|
or 6104
|
|
|
|
|
|
|
|
|
|
61140301
|
Of Cotton
|
Piece
|
2.4%
|
59
|
|
|
|
|
|
|
|
61140302
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.6%
|
32
|
|
|
|
|
|
|
|
61140303
|
Of Man Made Fibres
|
Piece
|
2.8%
|
92
|
|
|
|
|
|
|
|
61140304
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
223
|
|
|
|
|
|
|
|
61140305
|
Of Wool
|
Piece
|
4.1%
|
131
|
|
|
|
|
|
|
|
61140306
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.9%
|
95
|
|
|
|
|
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),
|
|
|
|
|
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%
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
Piece
|
3.9%
|
46
|
|
|
|
|
|
|
|
61170105
|
Of Wool
|
Piece
|
3.4%
|
37
|
|
|
|
|
|
|
|
61170106
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
33
|
|
|
|
|
|
|
|
61170199
|
Of Others
|
Piece
|
2.1%
|
18
|
|
|
|
|
|
|
|
611702
|
Others
|
|
|
|
|
|
|
|
|
|
|
61170201
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
61170202
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
61170203
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
61170204
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
61170205
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
61170206
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
61170299
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR
CROCHETED
|
Men's or boys' overcoats, car-coats, cloaks,
|
|
|
|
6201
|
anoraks(including ski-jackets),
|
wind-
|
|
|
|
cheaters, wind jackets and similar articles
|
|
|
|
|
|
|
|
|
other than those of heading 6203
|
|
|
|
|
|
|
|
|
|
|
620101
|
Of Cotton
|
|
Piece
|
2.7%
|
63
|
|
|
|
|
|
|
lign="bottom" width="76">
Kg
2%
11.7
spandex/ lycra/elastane (Dyed)
05">
|
|
|
|
|
|