|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
6216
|
Gloves, mittens and mitts
|
|
|
|
|
|
|
|
|
|
|
621601
|
Of Cotton
|
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 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)  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
|
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
|
|
|
|
&">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
|
|
|
|
|
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
|
|
|
|
&; 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 weinbsp;
|
|
|
|
|
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
|
|
|
CHAPTER – 60
|
|
KNITTED OR CROCHETED FABRICS
|
|
|
|
|
|
6001
|
Pile fabrics, including "long pile" fabrics and
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
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
|
|
|
|
|
">
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
|
(2)
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
|
611699
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
|
Other made up clothing accessories, knitted
|
|
|
|
|
6117
|
or crocheted; knitted or crocheted parts of
|
|
|
|
|
|
garments or of clothing accessories
|
|
|
|
|
|
|
|
|
|
|
611701
|
Shawls, scarves, mufflers, stoles, mantillas
|
|
|
|
|
and veils
|
|
|
|
|
|
|
|
|
|
61170101
|
Of Cotton
|
Piece
|
2.1%
|
12
|
|
|
|
|
|
|
|
61170102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.4%
|
10
|
|
|
|
|
|
|
|
61170103
|
Of Man Made Fibres
|
Piece
|
2.7%
|
12
|
|
|
|
|
|
|
|
61170104
|
Of Silk (other than containing Noil silk)
|
Piece
|
3.9%
|
46
|
|
|
|
|
|
|
|
61170105
|
Of Wool
|
Piece
|
3.4%
|
37
|
|
|
|
|
|
|
|
61170106
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
33
|
|
|
|
|
|
|
|
61170199
|
Of Others
|
Piece
|
2.1%
|
18
|
|
|
|
|
|
|
|
611702
|
Others
|
|
|
|
|
|
|
|
|
|
|
61170201
|
Of Cotton
|
Kg
|
2.1%
|
5
|
|
|
|
|
|
|
|
61170202
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
3.5%
|
32
|
|
|
|
|
|
|
|
61170203
|
Of Man Made Fibres
|
Kg
|
3%
|
36
|
|
|
|
|
|
|
|
61170204
|
Of Silk (other than containing Noil silk)
|
Kg
|
3%
|
201
|
|
|
|
|
|
|
|
61170205
|
Of Wool
|
Kg
|
3.4%
|
46
|
|
|
|
|
|
|
|
61170206
|
Of Blend containing Wool and Man Made Fibre
|
Kg
|
3.7%
|
49
|
|
|
|
|
|
|
|
61170299
|
Of Others
|
Kg
|
2.1%
|
10
|
|
|
|
|
|
|
|
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR
CROCHETED
|
Men's or boys' overcoats, car-coats, cloaks,
|
|
|
|
6201
|
anoraks(including ski-jackets),
|
wind-
|
|
|
|
cheaters, wind jackets and similar articles
|
|
|
|
|
|
|
|
|
other than those of heading 6203
|
|
|
|
|
|
|
|
|
|
|
620101
|
Of Cotton
|
|
Piece
|
2.7%
|
63
|
|
|
|
|
|
|
lign="bottom" width="76">
Kg
2%
11.7
spandex/ lycra/elastane (Dyed)
td width="0" height="10"> |
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)
|
|
|
|
|
|
|
|
|
<
Of Blend containing Cotton and Man Made Fibre
600214
where
MMF
predominates
by
weight
and
1.9%
containing 5% or more by weight of
spandex/lycra/ elastane (Grey)
Of Blend containing Cotton and Man Made Fibre
600215
where
MMF
predominates
by
weight
and
Kg
2.1%
12.6
containing 5% or more by weight of
spandex/lycra/ elastane (Dyed)
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
620102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.9%
|
40
|
|
|
|
|
|
|
|
620103
|
Of Man Made Fibres
|
Piece
|
3.2%
|
54
|
|
|
|
|
|
|
|
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-
|
|
|
|
|
cheaters, wind-jackets and similar articles,
|
|
|
|
|
|
|
|
|
|
|
other than those of heading 6204
|
|
|
|
|
|
|
|
|
|
|
620201
|
Of Cotton
|
Piece
|
2.7%
|
63
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
&/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
|
|
|
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 d valign="bottom" width="95">
|
|
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)
|
|
|
|
|
|
|
|
|
| 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)
|
|
|
|
|
|
|
|
|
|
; articles of peat), not
|
|
|
|
|
|
|
elsewhere specified or included
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 69
|
|
|
|
|
|
|
|
CERAMIC PRODUCTS
|
|
|
|
|
|
|
|
|
Bricks, blocks, tiles and other ceramic goods
|
|
|
|
6901
|
of siliceous
|
fossil
|
meals
|
(for example,
|
|
|
|
kieselguhr, tripolite or diatomite) or of similar
|
|
|
|
|
|
|
|
|
siliceous earths
|
|
|
|
|
|
|
|
|
|
|
690101
|
Silica Bricks/Shapes For B.F Stoves
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
nbsp; |
|
|
|
|
|
|
|
|
|
|
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
|
>
| |
620301
|
Suits (combination comprising of at least one
|
|
|
|
|
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
|
|
|
|
|
|
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% |
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
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
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
<
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
62030204
|
Of Silk (other than containing Noil silk)
|
|
Piece
|
3%
|
223
|
|
|
|
|
|
|
|
|
62030205
|
Of Wool
|
|
|
|
Piece
|
4.1%
|
131
|
|
|
|
|
|
62030206
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.9%
|
95
|
|
|
|
|
|
62030207
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.7%
|
53
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
62030208
|
Of fabrics coated, covered or laminated with
|
Piece
|
4%
|
196
|
polyurethance
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
62030299
|
Of Others
|
0" height="9">
|
|
|
|
|
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)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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%
|
valign="bottom" width="95">
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)
|
|
|
|
|
|
|
|
|
|
|
|
|
<;
|
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Magnesite Chrome Magnesia Co-clinker Bricks
|
|
|
|
690206
|
and Shapes and/or Ramming Mass, Castables
|
|
1.8%
|
|
|
and Mortars
|
|
|
|
|
|
|
|
690207
|
Magnesia
|
Carbon
|
Bricks/Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
690208
|
Magnesite Bricks and Shapes and/or Ramming
|
|
1.8%
|
|
Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
|
|
|
|
690209
|
Alumina
|
Carbon
|
Bricks/
|
Shapes
|
and/or
|
|
1.8%
|
|
Ramming Mass, Castables and Mortars
|
|
|
|
|
|
|
|
|
690210
< |
|
|
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 om" 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
|
|
3.7%
|
50
|
|
|
|
|
|
62030307
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.1%
|
13
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
62030399
|
Of Others
|
|
|
Piece
|
2.1%
|
23
|
|
|
|
|
|
|
|
|
620304
|
Others
|
(including
|
capri/three-fourth
|
pants
|
|
|
|
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%
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
|
|
62030499
|
Of Others
|
|
|
|
1.8%
|
|
|
|
|
|
|
|
Women's or girls' suits, ensembles, jackets,
|
|
|
|
6204
|
blazers,
|
dresses,
|
skirts, divided
|
skirts,
|
|
|
|
trousers, bib and brace overalls, breeches and
|
|
|
|
|
|
|
|
|
shorts (other than swimwear)
|
|
|
|
611402
|
Women's or girls' tops/cami
|
|
|
|
|
|
|
|
|
|
|
61140201
|
Of Cotton
|
Piece
|
2.2%
|
23
|
|
|
|
|
|
|
|
61140202
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.5%
|
21
|
|
|
|
|
|
|
|
61140203
|
Of Man Made Fibres
|
Piece
|
2.9%
|
25
|
|
|
|
|
|
|
|
61140204
|
Of Silk (other than containing Noil silk)
|
Piece
|
3%
|
162
|
|
|
|
|
|
|
|
61140205
|
Of Wool
|
Piece
|
3.4%
|
206
|
|
|
|
|
|
|
|
61140206
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.7%
|
81
|
|
|
|
|
|
|
|
61140207
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.2%
|
18
|
|
spandex/lycra/ elastane
|
|
|
|
|
|
td valign="bottom" width="53">
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600208
|
Of Blend containing Cotton and Man Made Fibre
|
Kg
|
2.1%
|
16
|
|
where Cotton predominates by weight (Grey)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
620401
|
Suits (combination comprising of at least one
|
|
|
|
trouser and one jacket)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Of Blend containing Cotton and Man Made Fibre
|
|
|
|
|
600216
|
where
|
Cotton
|
predominates
|
by
|
weight
|
and
|
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
|
|
containing 5% or more by weight of
|
|
|
|
|
|
|
|
spandex/lycra/ elastane (Dyed)
|
|
|
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
|
|
|
/td>
|
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
|
|
|
|
|
|
|
|
d valign="bottom" width="105">
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
|
|
|
|
|
>
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
600299
|
Of Others
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
|
Tariff Item
|
Description of goods
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
62040101
|
Of Cotton
|
Piece
|
2.4%
|
90
|
|
|
|
|
|
|
|
62040102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
|
|
|
|
|
|
|
|
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
|
|
|
|
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&nb"95">
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
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
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%
|
1.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
690799
|
Others
|
|
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
|
6908
|
Omitted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
|
Description of goods
|
|
|
|
|
Unit
|
cap per unit
|
|
|
|
|
|
|
Rate
|
|
|
|
|
|
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
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
62040208
|
Of fabrics coated, covered or laminated with
|
Piece
|
4%
|
196
|
|
polyurethance
|
|
|
|
|
|
|
62040299
|
Of Others
|
Piece
|
2.4%
|
31
|
|
|
|
|
|
|
|
620403
|
Dresses/frocks, skirts, divided skirts, trousers,
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
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%
|
|
|
|
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
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
<="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
|
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
61030399
|
Of Others
|
Piece
|
2.1%
|
23
|
|
|
|
|
|
|
|
610304
|
Others (including capri/three-fourth pants
|
|
|
|
|
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%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
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,
|
|
|
|
|
62040399
|
Of Others
|
Piece
|
2.2%
|
36
|
|
|
|
|
|
|
|
620404
|
Others (including capri/three-fourth pants
|
|
|
|
|
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
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
Ceramic wares for laboratory, chemical or
|
|
|
|
|
other technical uses; ceramic troughs, tubs
|
|
|
|
6909
|
and similar
|
receptacles
|
of
|
a kind
|
used
|
in
|
|
1.5%
|
|
agriculture; ceramic pots, jars and similar
|
|
">
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%
|
90
|
|
|
|
|
|
61040102
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.6%
|
60
|
|
|
|
|
|
|
|
|
61040103
|
Of Man Made Fibres
|
|
|
|
Piece
|
2.8%
|
124
|
|
|
|
|
|
|
61040104
|
Of Silk (other than containing Noil silk)
|
|
Piece
|
3%
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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%
|
67
|
|
|
|
|
|
|
|
|
|
610402
|
Jackets, blazers
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61040201
|
Of Cotton
|
|
|
|
|
Piece
|
2.4%
|
59
|
|
|
|
|
|
61040202
|
Of Blend containing Cotton and Man Made Fibre
|
Piece
|
2.6%
|
32
|
|
|
|
|
|
|
|
|
61040203
|
Of Man Made Fibres
|
|
|
|
Piece
|
2.8%
|
92
|
|
|
|
|
|
|
61040204
|
Of Silk (other than containing Noil silk)
|
|
Piece
|
3%
|
223
|
|
|
|
|
|
|
|
|
|
61040205
|
Of Wool
|
|
|
|
|
Piece
|
4.1%
|
131
|
|
|
|
|
|
61040206
|
Of Blend containing Wool and Man Made Fibre
|
Piece
|
3.9%
|
95
|
|
|
|
|
|
61040207
|
Of Cotton containing 1% or more by weight of
|
Piece
|
2.4%
|
31
|
spandex/ lycra/elastane
|
|
|
|
|
|
|
|
|
61040299
|
Of Others
|
|
|
|
|
Piece
|
2.4%
|
31
|
|
|
|
|
|
|
|
|
610403
|
Dresses/frocks,
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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lign="bottom" width="104">
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Knitted or crocheted fabrics of a width not
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6003
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exceeding 30 cm, other than those of heading
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6001 or 6002
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600301
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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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600302
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Of Man Made Fibres (Grey)
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1.5%
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600303
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Of Man Made Fibres (Dyed)
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skirts,
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divided
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skirts,
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trousers, full pants
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61040301
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Of Cotton
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Piece
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2.2%
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31
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61040302
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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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28
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61040303
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Of Man Made Fibres
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Piece
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2.9%
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32
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61040304
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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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186
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61040305
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Of Wool
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Piece
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3.4%
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98
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61040306
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Kg
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2.1%
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16.7
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<td
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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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62040404
Of Silk (other than containing Noil silk)
Piece
3%
37.3
62040405
Of Wool
Piece
3.4%
39
62040406
Of Blend containing Wool and Man Made Fibre
Piece
3.7%
21
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%
26
620502
Of Blend containing Cotton and Man Made Fibre
Piece
2.5%
12
620503
Of Man Made Fibres
Piece
2.9%
25
620504
Of Silk (other than containing Noil silk)
Piece
3%
162
620505
Of Wool
Piece
3.4%
206
620506
Of Blend containing Wool and Man Made Fibre
Piece
3.7%
81
620507
Of Cotton containing 1% or more by weight of
Piece
2.2%
18
spandex/ lycra/elastane
620599
Of Others
Piece
2.2%
26
6206
Women's
or girls'
blouses, shirts
and shirt-
blouses
 " width="332">
Of Blend containing Wool and Man Made Fibre
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Piece
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3.7%
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50
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61040307
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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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17
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spandex/ lycra/elastane
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61040399
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Of Others
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Piece
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2.2%
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36
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610404
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Others
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(including
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capri/three-fourth
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pants
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and ensembles)
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61040401
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Of Cotton
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1.8%
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Ceramic tableware, kitchen-ware, other
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6912
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household articles and toilet articles, other
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1.5%
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than of porcelain or china
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6913
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Statuettes
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and
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other
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ornamental
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ceramic
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1.5%
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articles
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6914
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Other ceramic articles
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1.5%
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