Full Text
6736 GI/202 3 (1) रजजस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 614] NEW DELHI, FRIDAY , OCTOBER 20 , 2023/ ASVINA 28, 1945
CG-DL-E-21102023-249626
CG-DL-E-21102023-249626
CG-DL-E-21102023-249626
CG-DL-E-21102023-249626
CG-DL-E-21102023-249626
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030299 अन्य 0.15%
030499 अन्य 0.15%
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071399 अन्य 0.15%
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090299 अन्य 0.15%
0903 मेट 0.15%
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1002 राई 0.15%
1003 जौ 0.15%
1004 जई 0.15%
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110699 अन्य 0.15%
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130299 अन् य 0.15%
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160399 अन् य 0.15%
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170402 अन्य 0.15%
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210199 अन्य 0.15%
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(1) (2) (3) (4) (5)
230199 अन्य 0.15%
(₹)
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है) 0.15%
(₹)
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(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
283199 अन्य 1%
(₹)
(1) (2) (3) (4) (5)
1%
290399 अन्य 1.2%
290499 अन्य 1.2%
290599 अन्य 1.2%
290699 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
290799 अन्य 1.2%
290899 अन्य 1.2%
290999 अन्य 1.2%
291299 अन्य 1.2%
291599 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
292199 अन्य 1.2%
292299 अन्य 1.2%
292799 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
293099 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
300399 अन्य 1.2%
300599 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
320499 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
है 1.2%
330199 अन्य 0.15%
330299 अन्य 0.15%
(₹)
(1) (2) (3) (4) (5)
330799 अन्य 1.2%
340299 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
380899 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
390799 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
391799 अन्य 1.2%
391899 अन्य 1.2%
392099 अन्य 1.2%
392199 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
392399 अन्य 1.2%
392499 अन्य 1.2%
392699 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
400299 अन्य 1.2%
400599 अन्य 1.2%
400899 अन्य 1.2%
400999 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
401699 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
410799 अन्य 1.5%
411299 अन्य 1.5%
411399 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
420199 अन् य 1.1%
42020199 अन् य 1.5%
(₹)
(1) (2) (3) (4) (5)
42020299 अन् य 1.5%
42020399 अन् य 1.5%
42020499 अन् य 1.5%
420399 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
430301
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
442199 अन्य 1.2%
460199 अन् य 1.2%
(₹)
(1) (2) (3) (4) (5)
480399 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
482099 अन्य 1.2%
482399 अन्य 1.2%
490299 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
1.2%
(₹)
(1) (2) (3) (4) (5)
510599 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
530601 ग्रे 1.2%
530901 ग्रे 1.3%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
550399 अन्य 1.6%
550699 अन्य 1.6%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
560799 अन्य 1.2%
560899 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
581099 अन्य 1.3%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
600299 अन् य 1.9%
600399 अन् य 1.9%
(₹)
(1) (2) (3) (4) (5)
600499 अन् य 1.9%
(₹)
(1) (2) (3) (4) (5)
600599 अन् य 1.9%
600699 अन् य 1.9%
610101 सूत के नग 4.1% 70.1
610105 ऊन के नग 3.3% 131.0
(₹)
(1) (2) (3) (4) (5)
610201 सूत के नग 4.1% 70.1
610205 ऊन के नग 3.3% 131.0
61030101 सूत के नग 4.1% 97.1
61030105 ऊन के नग 3.3% 229.0
61030201 सूत के नग 4.1% 70.1
61030205 ऊन के नग 3.3% 131.0
61030301 सूत के नग 3.1% 27.0
61030305 ऊन के नग 2.5% 98.0
(₹)
(1) (2) (3) (4) (5)
61030401 सूत के 2.8% 21.3
61030405 ऊन के नग 2.5% 39.0
61040101 सूत के नग 3.1% 100.9
61040105 ऊन के नग 3.3% 229.0
61040201 सूत के नग 3.1% 69.9
61040205 ऊन के नग 3.3% 131.0
61040301 सूत के नग 2.9% 31
61040305 ऊन के नग 2.5% 98.0
(₹)
(1) (2) (3) (4) (5)
61040401 सूत के नग 2.8% 21.3
61040405 ऊन के नग 2.5% 39.0
610501 सूत के नग 3.0% 29.9
610505 ऊन के नग 2.5% 206.0
610601 सूत के नग 2.9% 23.3
610605 ऊन के नग 2.5% 206.0
61070101 सूत के नग 2.2% 16.0
(₹)
(1) (2) (3) (4) (5)
61070105 ऊन के नग 2.5% 46.0
61070201 सूत के नग 2.1% 4.1
61070205 ऊन के नग 2.5% 16.4
61070299 अन्य नग 2.1% 4.6
61080101 सूत के नग 2.2% 16.0
61080105 ऊन के नग 2.5% 46.0
61080201 सूत के नग 2.1% 4.1
61080205 ऊन के नग 2.5% 16.4
61080299 अन्य नग 2.1% 4.6
(₹)
(1) (2) (3) (4) (5)
610905 ऊन के नग 2.5% 75.3
611001 सूत के नग 2.7% 25.0
611005 ऊन के नग 3.0% 76.8
611101 सूत के नग 2.8% 29.4
611105 ऊन के नग 2.5% 14.5
611201 सूत के नग 2.8% 29.4
611205 ऊन के नग 2.5% 14.5
(₹)
(1) (2) (3) (4) (5)
611301 सूत के नग 3.1% 12.0
611305 ऊन के नग 2.5% 75.3
611399 अन्य नग 3.0% 12.8
61140101 सूत के नग 2.5% 24.8
61140105 ऊन के नग 2.5% 206.0
61140199 अन्य नग 2.5% 24.8
61140201 सूत के नग 2.5% 24.1
61140205 ऊन के नग 2.5% 206.0
61140299 अन् य नग 2.5% 24.8
61140301 कॉटन का नग 3.1% 69.9
61140305 ऊन का नग 3.3% 131.0
(₹)
(1) (2) (3) (4) (5)
61140401 कॉटन का नग 3.2% 27.4
61140405 ऊन का नग 2.5% 59.0
61140499 अन्य नग 3.2% 52.0
61140501 कॉटन का नग 2.1% 27.7
61140505 ऊन का नग 2.5% 75.3
61140507 अन्य नग 3.1% 103.0
61140599 अन्य नग 2.1% 22.2
61150101 सूत के नग 2.9% 12.1
61150105 ऊन के नग 2.5% 21.0
(₹)
(1) (2) (3) (4) (5)
61170101 सूत के नग 2.1% 12.0
61170105 ऊन के नग 5.4% 74.0
620101 सूत के नग 4.1% 70.1
620105 ऊन के नग 3.3% 131.0
(₹)
(1) (2) (3) (4) (5)
620201 सूत के नग 4.1% 70.1
620205 ऊन के नग 3.3% 131.0
62030101 सूत के नग 3.3% 90.0
62030105 ऊन के नग 3.3% 229.0
62030201 सूत के नग 2.9% 63
62030205 ऊन के नग 3.3% 141.6
62030301 सूत के नग 3.3% 36.1
62030305 ऊन के नग 2.5% 98.0
(₹)
(1) (2) (3) (4) (5)
62030401 सूत के नग 2.2% 32.2
62030405 ऊन के नग 2.5% 39.0
62040101 सूत के नग 3.1% 100.9
62040105 ऊन के नग 3.3% 229.0
62040201 सूत के नग 3.1% 86.9
62040205 ऊन के नग 3.3% 131.0
62040301 सूत के नग 3.0% 48.6
(₹)
(1) (2) (3) (4) (5)
62040305 ऊन के नग 2.5% 98.0
62040401 सूत के नग 2.8% 32.0
62040405 ऊन के नग 2.5% 39.0
620501 सूत के नग 2.4% 26.3
620505 ऊन के नग 2.5% 206.0
620601 सूत के नग 2.9% 32.6
620605 ऊन के नग 2.5% 206.0
62070101 सूत के नग 2.2% 16.0
(₹)
(1) (2) (3) (4) (5)
62070105 ऊन के नग 2.5% 46.0
62070201 सूत के नग 2.1% 4.1
62070205 ऊन के नग 2.5% 16.4
62070299 अन्य नग 2.1% 4.6
62080101 सूत के नग 2.4% 29.3
62080105 ऊन के नग 2.5% 46.0
62080201 सूत के नग 2.1% 20.0
62080205 ऊन के नग 2.5% 16.4
(₹)
(1) (2) (3) (4) (5)
62080299 अन्य नग 2.1% 4.6
620901 सूत के नग 2.5% 17.4
620905 ऊन के नग 3.0% 76.8
620999 अन्य नग 2.6% 38.2
621001 सूत के नग 3.1% 12.0
621005 ऊन के नग 2.5% 75.3
621099 अन्य नग 3.0% 12.8
62110101 सूत के नग 2.9% 23.3
62110105 ऊन के नग 2.5% 206.0
62110201 सूत के नग 2.2% 28.9
62110205 ऊन के नग 2.5% 206.0
(₹)
(1) (2) (3) (4) (5)
62110301 सूत के नग 3.1% 69.9
62110305 ऊन के नग 3.3% 131.0
62110501 सूत के नग 3.2% 47.8
62110505 ऊन के नग 2.5% 59.0
62110601 सूत के नग 2.1% 27.7
62110605 ऊन के नग 2.5% 75.3
(₹)
(1) (2) (3) (4) (5)
62140101 सूत के नग 2.1% 12.0
62140105 ऊन के नग 2.5% 44.6
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
630599 अन्य 1.5%
63070199 अन्य के 1.5%
63070299 अन् य के 1.5%
NIL
(₹)
(1) (2) (3) (4) (5)
640299 अन्य 1.5%
640399 अन्य 1.5%
640499 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
640699 अन्य 1.5%
650699 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
680299 अन्य 1%
(₹)
(1) (2) (3) (4) (5)
690199 अन्य 1.7%
690299 अन्य 1.7%
(₹)
(1) (2) (3) (4) (5)
1.4%
690799 अन्य 1.4%
(₹)
(1) (2) (3) (4) (5)
700999 अन्य 1.2%
701399 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
701799 अन्य 1.2%
701899 अन्य 1.2%
702099 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(.995 या
(.999 या
(₹)
(1) (2) (3) (4) (5)
(.999 या
के 1.3%
(₹)
(1) (2) (3) (4) (5)
722099 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
722899 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
731599 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
732399 अन्य 1.5%
732599 अन् य 1.5%
(₹)
(1) (2) (3) (4) (5)
741299 अन्य 1.2%
741599 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
761499 अन् य 1.2%
761699 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
820799 अन् य 1.7%
821199 अन्य 1.7%
821299 अन्य 1.7%
(₹)
(1) (2) (3) (4) (5)
821499 अन्य 1.7%
821599 अन्य 1.7%
830199 अन्य 1.7%
830299 अन् य 1.7%
(₹)
(1) (2) (3) (4) (5)
830699 अन्य 1.7%
830899 अन्य 1.7%
830999 अन्य 1.7%
831099 अन् य 1.7%
(₹)
(1) (2) (3) (4) (5)
840999 अन् य 1.5%
841499 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
842399 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
848199 अन्य 1.5%
(₹)
(1) (2) (3) (4) (5)
848799 अन् य 1.5%
(₹)
(1) (2) (3) (4) (5)
851799 अन् य 1%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
853599 अन्य 1.7%
853699 अन्य 1.4%
853899 अन्य 1.4%
(₹)
(1) (2) (3) (4) (5)
854499 अन् य 1.7%
(₹)
(1) (2) (3) (4) (5)
8604 के है 1.7%
(₹)
(1) (2) (3) (4) (5)
870399 अन्य 2%
870899 अन्य 2%
(₹)
(1) (2) (3) (4) (5)
871199 अन्य 2%
871299 अन्य 1 नग 2% 68.3
871405 चैन 100 नग 2% 142
871410 फोका 100 नग 2% 531
(₹)
(1) (2) (3) (4) (5)
871420 सैडल 100 नग 2% 332
871699 अन् य 2%
(₹)
(1) (2) (3) (4) (5)
900199 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
(₹)
(1) (2) (3) (4) (5)
911199 अन्य 1.2%
911299 अन्य 1.2%
911399 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
940399 अन्य 1.2%
(₹)
(1) (2) (3) (4) (5)
940499 अन्य 1.2%
940599 अन्य 1.2%
950399 अन्य 1.4%
950499 अन्य 1.4%
(₹)
(1) (2) (3) (4) (5)
950699 अन्य 1.4%
(₹)
(1) (2) (3) (4) (5)
1.2%
(₹)
(1) (2) (3) (4) (5)
961599 अन्य 1.2%
(1) (2) (3) (4) (5)
610101 सूत के 1.3%
610105 ऊन के 0.9%
610201 सूत के 1.3%
610205 ऊन के 0.9%
61030101 सूत के 1.3%
61030105 ऊन के 0.9%
(1) (2) (3) (4) (5)
61030201 सूत के 1.3%
61030205 ऊन के 0.9%
61030301 सूत के 1.3%
61030305 ऊन के 0.9%
61030401 सूत के 1.3%
61030405 ऊन के 0.9%
61040101 सूत के 1.3%
(1) (2) (3) (4) (5)
61040105 ऊन के 0.9%
6104 0201 सूत के 1.3%
61040205 ऊन के 0.9%
61040301 सूत के 1.3%
61040305 ऊन के 0.9%
61040401 सूत के 1.3%
61040405 ऊन के 0.9%
(1) (2) (3) (4) (5)
610501 सूत के 1.3%
610505 ऊन के 0.9%
610601 सूत के 1.6%
610605 ऊन के 0.9%
61070101 सूत के 1.6%
61070105 ऊन के 0.9%
(1) (2) (3) (4) (5)
61070201 सूत के 1.6%
61070205 ऊन के 0.9%
61070299 अन्य 0.9%
61080101 सूत के 1.6%
61080105 ऊन के 0.9%
61080201 सूत के 1.6%
61080205 ऊन के 0.9%
61080299 अन्य 0.9%
(1) (2) (3) (4) (5)
610901 सूत के 1.6%
610905 ऊन के 0.9%
611001 सूत के 1.6%
611005 ऊन के 0.9%
611101 सूत के 1.6%
611105 ऊन के 0.9%
611201 सूत के 1.6%
(1) (2) (3) (4) (5)
611205 ऊन के 0.9%
611301 सूत के 1.6%
611305 ऊन के 0.9%
611399 अन्य 0.9%
61140101 सूत के 1.6%
61140105 ऊन के 0.9%
61140199 अन्य 0.9%
61140201 सूत के 1.6%
61140205 ऊन के 0.9%
61140299 अन् य 0.9%
(1) (2) (3) (4) (5)
61140301 कॉटन का 1.3%
61140305 ऊन का 0.9%
61140401 कॉटन का 1.3%
61140405 ऊन का 0.9%
61140499 अन्य 0.9%
61140501 कॉटन का 1.6%
61140505 ऊन का 0.9%
61140507 अन्य 0.9%
61140599 अन्य 0.9%
61150101 सूत के 1.3%
61150105 ऊन के 0.9%
(1) (2) (3) (4) (5)
61150201 सूत के 1.6%
61150205 ऊन के 0.9%
61150299 अन्य 0.9%
611601 सूत के 1.6%
611605 ऊन के 0.9%
611699 अन्य 0.9%
61170101 सूत के 1.6%
61170105 ऊन के 0.9%
(1) (2) (3) (4) (5)
61170201 सूत के 1.6%
61170205 ऊन के 0.9%
61170299 अन् य से 0.9%
620101 सूत के 1.3%
620105 ऊन के 0.9%
620201 सूत के 1.3%
620205 ऊन के 0.9%
62030101 सूत के 1.3%
(1) (2) (3) (4) (5)
62030105 ऊन के 0.9%
62030201 सूत के 1.3%
62030205 ऊन के 0.9%
62030301 सूत के 1.3%
6203030 5 ऊन के 0.9%
62030401 सूत के 1.3%
62030405 ऊन के 0.9%
(1) (2) (3) (4) (5)
62040101 सूत के 1.3%
62040105 ऊन के 0.9%
62040201 सूत के 1.3%
62040205 ऊन के 0.9%
62040301 सूत के 1.3%
62040305 ऊन के 0.9%
(1) (2) (3) (4) (5)
62040401 सूत के 1.3%
62040405 ऊन के 0.9%
620501 सूत के 1.3%
620505 ऊन के 0.9%
620601 सूत के 1.6%
620605 ऊन के 0.9%
(1) (2) (3) (4) (5)
62070101 सूत के 1.6%
62070105 ऊन के 0.9%
62070201 सूत के 1.6%
62070205 ऊन के 0.9%
62070299 अन्य 0.9%
62080101 सूत के 1.6%
(1) (2) (3) (4) (5)
620801 05 ऊन के 0.9%
62080201 सूत के 1.6%
62080205 ऊन के 0.9%
62080299 अन्य 0.9%
620901 सूत के 1.6%
620905 ऊन के 0.9%
620999 अन्य 0.9%
621001 सूत के 1.6%
(1) (2) (3) (4) (5)
621005 ऊन के 0.9%
621099 अन्य 0.9%
62110101 सूत के 1.6%
62110105 ऊन के 0.9%
62110201 सूत के 1.6%
62110205 ऊन के 0.9%
62110301 सूत के 1.3%
(1) (2) (3) (4) (5)
62110305 ऊन के 0.9%
62110501 सूत के 1.3%
62110505 ऊन के 0.9%
62110601 सूत के 1.6%
62110605 ऊन के 0.9%
(1) (2) (3) (4) (5)
621201 सूत के 1.6%
621205 ऊन के 0.9%
621299 अन्य 0.9%
621301 सूत के 1.6%
621305 ऊन के 0.9%
621399 अन्य 0.9%
62140101 सूत के 1.6%
62140105 ऊन के 0.9%
62140201 सूत के 1.6%
(1) (2) (3) (4) (5)
62140205 ऊन के 0.9%
621501 सूत के 1.6%
621505 ऊन के 0.9%
621601 सूत के 1.6%
621605 ऊन के 0.9%
621701 सूत के 1.6%
621705 ऊन के 0.9%
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20 th October, 2023
No. 77/2023 -CUSTOMS (N.T.)
G.S.R. 792(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 In dia in the Ministry of Finance (Department of Revenue) No.
07/2020 -Customs (N.T.) dated the 28th January, 2020 published vide number G.S.R. 55(E), dated the 28th January,
2020, except as respect to things done or omitted to be done before such supersessi on, the Central Government hereby
determines the rates of drawback as specified in the Schedule annexed hereto (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 dig it or eight digits 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 specificall y 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 tha t 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 th e 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 for ming 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 no t exceed the amount calculated
by applying ad -valorem rate 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 a s specified in rule 12, 13 and 14 of 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 commodi ty 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 Authoris ation 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 or Foreign Trade Policy 202 3 in discharge of export obligations in terms of Notification
No. 45/2016 -Customs, dated 13th August, 2016 or Notification No. 27/2023 -Customs, dated 1st April, 2023, the rates
of drawback specified in the said Schedule shall apply as if in the said Sched ule, 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 annexed hereto;
(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 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 drawba ck 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 vi sible 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 “bleach ed 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 mor e 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 : -
(a) French point or Paris po int or Continental Size above 33;
(b) English or UK adult size 1 and above; and
(c) 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 : -
(a) French point or Paris point or Continental Size upto 33;
(b) English or UK children size upto 13; and
(c) American or USA children size upto 13.
(19) The drawback rates specified in the sai d 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, 2023 published vide Public Not ice No. 1/2023, dated the 1st April, 2023 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 o r 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 o r
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.
2. All claims for duty drawback at the rate s 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 Sc hedule 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 Sched ule 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.
3. The amount referred in sub -rule (3) of rule 7 of the said rules, relating to provisional drawbac k 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.
4. This notification shall come into force on the 30th day of October, 2023.
SCHEDULE
Tariff Item Description of goods Unit Drawback Rate Drawback cap per
unit in Rs. (₹)
(1) (2) (3) (4) (5)
CHAPTER – 1
LIVE ANIMALS
0101 Live Horses, Asses , Mules and Hinnies Nil
0102 Live bovine animals Nil
0103 Live swine Nil
0104 Live sheep and goats Nil
0105 Live poultry, that is to say, fowls of the species
gallus domesticus, ducks, geese, turkeys and guinea
fowls Nil
0106 Other live animals Nil
CHAPTER – 2
MEAT AND EDIBLE MEAT OFFAL
0201 Meat of bovine animals, fresh and chilled 0.15%
0202 Meat of bovine animals, frozen 0.15%
0203 Meat of swine, fresh, chilled or frozen 0.15%
0204 Meat of sheep or goats, f resh, chilled or frozen 0.15%
0205 Meat of horses, asses, mules or hinnies, fresh,
chilled or frozen 0.15%
0206 Edible offal of bovine animals, swine, sheep, goats,
horses, asses, mules or hinnies, fresh, chilled or
frozen 0.15%
0207 Meat , and edible offal, of the poultry of heading
0105, fresh, chilled or frozen 0.15%
0208 Other meat and edible meat offal, fresh, chilled or
frozen 0.15%
0209 Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine, dried or smoked 0.15%
0210 Meat and edible meat offal, salted, in brine, dried
or smoked; edible flours and meals of meat or meat
offal 0.15%
CHAPTER – 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERT EBRATES
0301 Live fish Kg 2.9% 2.9
0302 Fish, fresh or chilled, excluding fish fillets and
other fish meat of heading 0304
030201 In chilled form Kg 2.9% 24.2
030299 Others 0.15%
0303 Fish, frozen, excluding fish fillets and other fish
meat of heading 0304 Kg 2.9% 24.2
0304 Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen
030401 In chilled or frozen form Kg 2.9% 24.2
030402 Surimi fish paste Kg 3.6% 10.6
030499 Others 0.15%
0305 Fish, dried, s alted or in brine; smoked fish,
whether or not cooked before or during the
smoking process 0.15%
0306 Crustaceans, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether o r not
cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by
boiling in water, whether or not chilled, frozen,
dried, salted or in brine
030601 Shrimp/prawn in frozen form other than Accelerated
Freeze Dried (AF D) Kg 3% 23.6
030602 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.6% 91
030603 Lobster / Crab Kg 2.9% 43.8
030604 Pasteurised tinned chilled crab meat Kg 3% 79
030605 Others in chilled or frozen form Kg 2.9% 24.2
030699 Others 0.15%
0307 Molluscs, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; smoked
molluscs, whether in shell or not, whether or not
cooked before or during the smoking process
030701 In chilled or frozen form Kg 2.9% 24.2
030799 Othe rs 0.15%
0308 Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted or
in brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked
before or during the smoking proc ess
030801 In chilled or frozen form Kg 2.9% 24.2
030899 Others 0.15%
0309 Flours, meals and pellets of fish, crustaceans,
molluscs and other aquatic invertebrates, fit for
human consumption
030901 In chilled or frozen form Kg 2.9% 24.2
030999 Others 0.15%
CHAPTER – 4
DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT
ELSEWHERE SPECIFIED OR INCLUDED
0401 Milk and cream, not concentrated nor containing
added sugar or other sweetening matter 0.15%
0402 Milk and cream, concentrated or containing added
sugar or other sweetening matter 0.15%
0403 Yogurt; buttermilk, curdled milk and cream,
kephir and other fermented or acidified milk and
cream, whether or not concentrated or containing
added sugar or other sweetening matter or
flavoured or containing added fruit, nuts or cocoa 0.15%
0404 Whey, whether or not concentrated or containing
added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or
not containing added sugar or other sweetening
matter, not elsewhere specified or included 0.15%
0405 Butter and other fats and oils derived from milk;
dairy spreads 0.15%
0406 Cheese and curd 0.15%
0407 Birds’ eggs, in shell, fresh, pr eserved or cooked 0.15%
0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water,
moulded, frozen or otherwise preserved, whether
or not containing added sugar or other sweetening
matter 0.15%
0409 Natural honey 0.15%
0410 Insects and other edible products of animal origin,
not elsewhere specified or included 0.15%
CHAPTER – 5
PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.
0501 Human hair, unworked, whether or not washed or
scoured; waste of human hair 0.15%
0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair
and other brush making Hair; waste of such
bristles or hair 0.15%
0503 Omitted
0504 Guts, bladders and stomachs of animals (other
than fish), whole and pieces thereof, fresh, chilled,
frozen, salted, in brine, dried or smoked 0.15%
0505 Skins and other parts of birds, with their feathers
or down, feathers and parts of feathers (whether or
not with trimmed edges) and down, not further
worked than cleaned, disinfected or treated for
preservation; powder and waste of feathers or
parts of feathers 0.15%
0506 Bones and horn -cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid
or degelatinised powder and waste of these
products 0.15%
0507 Ivory, tortoise -shell, whale -bone and whalebone
hair, horns, antlers, hooves, nails, claws and beaks,
unworked or simply prepared but not cut to shape;
powder and waste of these products 0.15%
0508 Coral and similar m aterials, unworked or simply
prepared but not otherwise worked; shells of
molluscs, crustaceans or echinoderms and cuttle -
bone, unworked or simply prepared but not cut to
shape, powder and waste thereof 0.15%
0509 Omitted
0510 Ambergris, castor eum, civet and musk;
cantharides; bile, whether or not dried; glands and
other animal products used in the preparation of
pharmaceutical products, fresh, chilled, frozen or
otherwise provisionally preserved 0.15%
0511 Animal products not elsewhere spe cified or
included; dead animals of chapter 1 or 3, unfit for
human consumption 0.15%
CHAPTER – 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL
FOLIAGE
0601 Bulbs, tubers, tuberous roots, corms, crowns and
rhizom es, dormant, in growth or in flower; chicory
plants and roots other than roots of heading 1212 0.15%
0602 Other live plants (including their roots), cuttings
and slips; mushroom spawn 0.15%
0603 Cut flowers and flower buds of a kind suitable for
bouquets or for ornamental purposes, fresh, dried,
dyed, bleached, impregnated or otherwise
prepared 0.15%
0604 Foliage, branches and other parts of plants,
without flowers or flower buds and grasses, mosses
and lichens, being goods of a kind suitable for
bouquets or for ornamental purpose, fresh, dried,
dyed, bleached, impregnated or otherwise
prepared 0.15%
CHAPTER – 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
0701 Potatoes, fresh or chilled 0.15%
0702 Tomatoes, fresh or chilled 0.15%
0703 Onions, shallots, garlic, leeks and other alliaceous
vegetables, fresh or chilled 0.15%
0704 Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled 0.15%
0705 Lettuce (Lactucasativa) and Chicory (Cichor ium
spp.), fresh or chilled 0.15%
0706 Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or chilled 0.15%
0707 Cucumbers or gherkins, fresh or chilled 0.15%
0708 Leguminous vegetables, shelled or un shelled, fresh
or chilled 0.15%
0709 Other vegetables, fresh or chilled 0.15%
0710 Vegetables (uncooked or cooked by steaming or
boiling in water), frozen 0.15%
0711 Vegetables provisionally preserved, but unsuitable
in that state for immediate co nsumption 0.15%
0712 Dried vegetables, whole, cut, sliced, broken, or in
powder, but not further prepared 0.15%
0713 Dried leguminous vegetables, shelled, whether or
not skinned or split
071301 Guar Gum Refined Split MT 0.1% 170.1
071399 Others 0.15%
0714 Manioc, arrowroot, salep, jerusalem artichokes,
sweet potatoes and similar roots and tubers with
high starch or inulin content, fresh, chilled, frozen
or dried, whether or not sliced or in the form of
pellets; sago pith 0.15%
CHAP TER – 8
EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
0801 Coconuts, brazil nuts and cashew nuts, fresh or
dried, whether or not shelled or peeled 0.15%
0802 Other nuts, fresh or dried, whether or not shelled
or peeled 0.15%
0803 Bana nas, including plantains, fresh or dried 0.15%
0804 Dates, figs, pineapples, avocados, guavas, mangoes,
and mangosteens, freshordried 0.15%
0805 Citrus fruit, fresh or dried 0.15%
0806 Grapes, fresh or dried 0.15%
0807 Melons (including water -melons) andpapaws
(papayas), fresh 0.15%
0808 Apples, pears and quinces, fresh 0.15%
0809 Apricots, cherries, peaches (including nectarines), 0.15%
plums and soles, fresh
0810 Other fruit, fresh 0.15%
0811 Fruit and nuts, uncooke d or cooked by steaming or
boiling in water, frozen, whether or not containing
added sugar or other sweetening matter 0.15%
0812 Fruit and nuts provisionally preserved, but
unsuitable in that state for immediate consumption 0.15%
0813 Fruit, drie d, other than that of headings 0801 to
0806; mixtures of nuts or dried fruits of this
chapter 0.15%
0814 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or provisionally
preserved in brine, in sulphur water or in other
preservative solutions 0.15%
CHAPTER – 9
COFFEE, TEA, MATE AND SPICES
0901 Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion 0.15%
0902 Tea, whether or not flav oured
090201 Tea in consumer packs/OTS can including tea bags 0.7%
090299 Others 0.15%
0903 Mate 0.15%
0904 Pepper of the genus piper; dried or crushed or
ground fruits of the genus Capsicum or of the
genus Pimenta 0.15%
0905 Vanilla 0.15%
0906 Cinnamon and cinnamon -tree flowers 0.15%
0907 Cloves (whole fruit, cloves and stems) 0.15%
0908 Nutmeg, mace and cardamoms 0.15%
0909 Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries 0.15%
0910 Ginger, saffron, turmeric (curcuma), thyme, bay
leaves, curry and other spices 0.15%
CHAPTER – 10
CEREALS
1001 Wheat and meslin
100101 Wheat Nil
100199 Meslin 0.15%
1002 Rye 0.15%
1003 Barley 0.15%
1004 Oats 0.15%
1005 Maize (corn) 0.15%
1006 Rice
100601 Rice, packed in plastic bags including bags
constructed of a laminate of plastic with paper and/or
aluminium, of upto 5 Kg net weight MT ₹20
100602 Rice, packed in plastic bags including bags
constructed of a laminate of plastic with paper and/or
aluminium, of more than 5 Kg and upto 10 Kg net
weight MT ₹15
100603 Rice, packed in plastic bags including bags
constructed of a laminat e of plastic with paper and/or
aluminium, of more than 10 Kg and upto 20 Kg net
weight MT ₹10.50
100604 Rice, packed in plastic bags including bags
constructed of a laminate of plastic with paper and/or
aluminium, of more than 20 Kg net weight MT ₹7.50
100699 Others Nil
1007 Grain sorghum 0.15%
1008 Buckwheat, millet and canary seeds; other cereals 0.15%
CHAPTER – 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.
1101 Wheat or meslin flour 0.15%
1102 Cereal flours other than that of wheat or meslin 0.15%
1103 Cereal groats, meal and pellets 0.15%
1104 Cereal grains otherwise worked (for example,
hulled, rolled, flaked, pearled, sliced, or kibbled),
except rice of heading 1006; germ of cereals , whole,
rolled, flaked or ground 0.15%
1105 Flour, meal, powder, flakes, granules, and pellets
of potatoes 0.15%
1106 Flour, meal and powder of the dried leguminous
vegetables of heading 0713, of sago or of roots or
tubers of heading 0714 or of the products of
Chapter 8
110601 Guar Meal MT 0.10% 170.1
110699 Others 0.15%
1107 Malt, whether or not roasted 0.15%
1108 Starches; inulin 0.15%
1109 Wheat gluten, whether or not dried 0.15%
CHAPTER – 12
OIL SEEDS AND OLEAGINO US FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR
MEDICINAL PLANTS; STRAW AND FODDER
1201 Soya beans, whether or not broken 0.15%
1202 Ground -nuts, not roasted or otherwise cooked,
whether or not shelled or broken 0.15%
1203 Copra 0.15%
1204 Linseed, whether or not broken 0.15%
1205 Rape or colza seeds, whether or not broken 0.15%
1206 Sunflower seeds, whether or not broken 0.15%
1207 Other oil seeds oleaginous fruits, whether or not
broken 0.15%
1208 Flour s and meals of oil seeds or oleaginous fruits,
other than those of mustard 0.15%
1209 Seeds, fruit and spores, of a kind used for sowing 0.15%
1210 Hop cones, fresh or dried, whether or not ground,
powdered or in the form of pellets; lupulin 0.15%
1211 Plants and parts of plants (including seeds and
fruits), of a kind used primarily in perfumery, in
pharmacy or for insecticidal, fungicidal or similar
purpose, fresh, chilled, frozen or dried, whether or
not cut, crushed or powdered 0.15%
1212 Locust beans, seaweeds and other algae, sugar beet
nad sugarcane, fresh, chilled, frozen or dried,
whether or not ground; fruit stones and kernels
and other vegetable products (including unroasted
chicory roots of the variety Ci -chorium intybus
sativu m) of a kind used primarily for human
consumption, not elsewhere specified or included 0.15%
1213 Cereal straw and husks, unprepared, whether or 0.15%
not chopped, ground, pressed or in the form of
pellets
1214 Swedes, mangolds, fodder roots, hay , lucerne
(alfalfa), clover, sainfoin, forage kale, lupines,
vetches and similar forage products, whether or
not in the form of pellets 0.15%
CHAPTER – 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
1301 Lac; natural gums, resins, gum -resins and
oleoresins (for example, balsams) 0.15%
1302 Vegetable saps and extracts; pectic substances,
pectinates and pectates; Agar -agar and other
mucilages and thickeners, whether or not modified,
derived from vegetable products
130201 Of Guar Gum MT 0.1% 170.1
130299 Others 0.15%
CHAPTER – 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED.
1401 Vegetable material of a kind used primarily for
plaiting (for example, bamboos, rattans, reeds,
rushe s, osier, raffia, cleaned, bleached or dyed
cereal straw, and lime bark) 0.15%
1402 Omitted
1403 Omitted
1404 Vegetable products not elsewhere specified or
included 0.15%
CHAPTER – 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CL EAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1501 Pig fat (including lard) and poultry fat, other than
that of heading 0209 or 1503 0.15%
1502 Fats of bovine animals, sheep or goats, other than
those of heading 1503 0.15%
1503 Lard stearin, lard oils, oleostearin, oleo -oil and
tallow oil,not emulsified or mixed or otherwise
prepared 0.15%
1504 Fats and oils and their fractions, of fish or marine
mammals, whether or not refined, but not
chemically modified
150401 Fish oil Kg 2.9% 7.51
150499 Others 0.15%
1505 Wool grease and fatty substances derived
therefrom (including lanolin) 0.15%
1506 Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified 0.15%
1507 Soya -bean oil and its frac -tions, whether or not
refined, but not chemically modified 0.15%
1508 Ground -nut oil and its fractions, whether or not
refined, but not chemically modified 0.15%
1509 Olive oil and its fractions, whether or not refined,
but not chemically modified 0.15%
1510 Other oils and their fractions obtained solely from
olives, whether or not refined, but not chemically
modified, including blends of these oils or fractions
with oils or fractions of heading 1509 0.15%
1511 Palm oil and its fractions, whether or not refined, 0.15%
but not chemically modified
1512 Sunflower seed, safflower or cotton seed oil and
their fractions thereof, whether or not refined, but
not chemically modified 0.15%
1513 Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified 0.15%
1514 Rape, colza or mustard oil and its fractions thereof,
whether or not refined, but not chemically
modified 0.15%
1515 Other fixed vege table or microbial fats and oils
(including jojoba oil) and their fractions, whether
or not refined, but not chemically modified 0.15%
1516 Animal, vegetable or microbial fats and oils and
their fractions, partly or wholly hydrogenated,
inter -esterifi ed, re -esterified or elaidinised,
whether or not refined, but not further prepared 0.15%
1517 Margarine; edible mixture or preparations of
animal,vegetable or microbial fats or oils or of
fractions of different fats or oils of this chapter,
other than edible fats and oils or their fractions of
heading 1516 0.15%
1518 Animal, vegetable or microbial fats and oils and
their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in
vacuum or in inert gas or otherwise chemic ally
modified, excluding those of heading 1516; inedible
mixtures or preparations of animal, vegetable or
microbial fats or oils or of fractions of different
fats or oils of this chapter, not elsewhere specified
or included 0.15%
1519 Omitted
1520 Glycerol, crude; glycerol waters and glycerol lyes 0.15%
1521 Vegetable waxes (other than triglycerides),
Beeswax, other insect waxes and spermaceti,
whether or not refined or coloured 0.15%
1522 Degras: residues resulting from the treatment of
fatty substances or animal or vegetable waxes 0.15%
CHAPTER – 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
1601 Sausages and similar products, of meat, meat offal,
blood or insects; food preparati ons based on these
products 0.15%
1602 Other prepared or preserved meat, meat offal
blood or insects 0.15%
1603 Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebrates
160301 Of fish or crustaceans in chil led or frozen form Kg 2.9% 24.2
160399 Others 0.15%
1604 Prepared or preserved fish, caviar and caviar
substitutes prepared from fish eggs
160401 Surimi analogue product Kg 3.6% 10.6
160499 Others 0.15%
1605 Crustaceans, molluscs and oth er aquatic
invertebrates, prepared or preserved
160501 Shrimp/prawn in frozen form other than Accelerated
Freeze Dried (AFD) Kg 3% 23.6
160502 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.6% 91
160503 Lobster / Crab Kg 2.9% 43.8
160504 Pasteurised tinned chilled crab meat Kg 3% 79
160505 Others in chilled or frozen form Kg 2.9% 24.2
160599 Others 0.15%
CHAPTER – 17
SUGARS AND SUGAR CONFECTIONERY
1701 Cane or beet sugar and chemically pure sucrose, in
solid form 0.15%
1702 Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form; sugar
syrups not containing added flavouring or
colouring matter; artificial honey, whether or not
mixed with natural honey; caramel 0.15%
1703 Molasses resultin g from the extraction or refining
of sugar 0.15%
1704 Sugar confectionery (including white chocolate),
not containing cocoa
170401 Sugar coated pills(candy) 1%
170402 Others 0.15%
CHAPTER – 18
COCOA AND COCOA PREPARATIONS
1801 Coco a beans, whole or broken, raw or roasted 0.15%
1802 Cocoa shells, husks, skins and other cocoa waste 0.15%
1803 Cocoa paste, whether or not defatted 0.15%
1804 Cocoa butter, fat and oil 0.15%
1805 Cocoa powder, not containing added suga r or
other sweetening matter 0.15%
1806 Chocolate and other food preparations containing
cocoa 0.15%
CHAPTER – 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
1901 Malt extract; food preparations of flour, groats,
meal, starch or malt extract, not containing cocoa
or containing less than 40%by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included; food preparations of goods
of headings 0401 to 0404,not containing cocoa or
contai ning less than 5% by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included 0.15%
1902 Pasta, whether or not cooked or stuffed (with meat
or other substances) or otherwise prepared, such as
spaghettimacaroni, noodl es, lasagne, gnocchi,
ravioli, cannelloni;couscous, whether or not
prepared 0.15%
1903 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls, siftings
or in similar forms 0.15%
1904 Prepared foods obtained b y the swelling or
roasting of cereals or cereal products (for example,
corn flakes); cereals [other than maize (corn) ] in
grain form or in the form of flakes or other worked
grains (except flour, groats and meal), pre -cooked
or otherwise prepared, not els ewhere specified or
included 0.15%
1905 Bread, pastry, cakes, biscuits and other bakers’
wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind 0.15%
suitable for pharmaceutical use, sealing wafers,
rice paper and similar products
CHAPTER – 20
PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
2001 Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar or acetic
acid 0.15%
2002 Tomatoes prepared or preserved oth erwise than by
vinegar or acetic acid 0.15%
2003 Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid 0.15%
2004 Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other than
products of heading 2006 0.15%
2005 Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, not frozen, other
than products of Heading 2006 0.15%
2006 Vegetables, fruits, nuts, fruit -peel and other parts
of plants, prese rved by sugar (drained, glace or
crystallised) 0.15%
2007 Jams, fruit jellies, marmalades, fruit or nut puree
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or other
sweetening matter 0.15%
2008 Fruit, nuts an d other edible parts of plants,
otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter
or spirit, not elsewhere specified or included 0.15%
2009 Fruit or nut juices (including grape must and
coconut water) an d vegetable juices, unfermented
and not containing added spirit, whether or not
containing added sugar or other sweetening matter 0.15%
CHAPTER – 21
MISCELLANEOUS EDIBLE PREPARATIONS
2101 Extracts, essences and concentrates, of coffee, tea
or mate an d preparations with a basis of these
products or with a basis of coffee, tea or mate;
roasted chicory and other roasted coffee
substitutes, and extracts, essences and concentrates
thereof
210101 Instant Coffee 0.7%
210199 Others 0.15%
2102 Yeasts (active or inactive); other single cell micro -
organisms, dead (but not including vaccines of
heading 3002); prepared baking powders 0.15%
2103 Sauces and preparations therefor, mixed
condiments and mixed seasonings; mustard flour
and meal and prepared mustard 0.15%
2104 Soups and broths and preparations therefor,
homogenized composite food preparations 0.15%
2105 Ice cream and other edible ice, whether or not
containing cocoa 0.15%
2106 Food preparations not elsewhere specifi ed or
included 0.15%
CHAPTER – 22
BEVERAGES, SPIRITS AND VINEGAR
2201 Waters, including natural or artificial mineral
waters and aerated waters, not containing added
sugar or other sweetening matter nor flavoured;
ice and snow
220101 Bottled W ater 0.15%
220199 Others Nil
2202 Waters, including mineral waters and aerated
waters, containing added sugar or other
sweetening matter or flavoured, and other non -
alcoholic beverages, not including fruit, nut or
vegetable juices of heading 20 09 0.15%
2203 Beer made from malt 0.15%
2204 Wine of fresh grapes, including fortified wines;
grape must other than that of heading 2009 0.15%
2205 Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances 0.15%
2206 Other fermented beverages (for example, cider,
perry, mead, sake); mixtures of fermented
beverages and non -alcoholic beverages, not
elsewhere specified or included 0.15%
2207 Undenatured ethyl alcohol of an alcoholic strength
by volume of 80% vol. or higher; ethyl alcohol and
other spirits, denatured, of any strength 0.15%
2208 Undenatured ethyl alcohol of an alcoholic strength
by volume of less than 80% vol; spirit, liquors and
other spirituous beverages 0.15%
2209 Vinegar and subst itutes for vinegar obtained from
acetic acid 0.15%
CHAPTER – 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
2301 Flours, meals and pellets, of meat or meat offal, of
fish or of crustaceans, molluscs or other aquatic
invertebra tes, unfit for human consumption;
greaves
230101 Fish meal Kg 2.9% 3.7
230199 Others 0.15%
2302 Bran, sharps and other residues, whether or not in
the form of pellets, derived from the sifting, milling
or other working of cereals or of legumin ous plants 0.15%
2303 Residues of starch manu -facture and similar
residues, beet -pulp, bagasse and other waste of
sugar manufacture, brewing or distilling dregs and
waste, whether or not in the form of pellets 0.15%
2304 Oil-cake and other solid residues whether or not
ground or in the form of pellets, resulting from the
extraction of soyabean oil 0.15%
2305 Oil-cake and other solied residues, whether or not
ground or in the form of pellets, resulting from the
extraction of ground -nut oil 0.15%
2306 Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of vegetable or microbial fats or oils,
other than those of heading 2304 or 2305 0.15%
2307 Wine lees; argol 0.15%
2308 Vegetable materials and vegetable waste, vegetable
residues and by products, whether or not in the
form of pellets, of a kind used in animal feeding,
not elsewhere specified or included 0.15%
2309 Preparations of a kind used in animal feeding 0.15%
CHAPTER – 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2401 Unmanufactured tobacco; tobacco refuse 0.15%
2402 Cigar, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutes 0.15%
2403 Other manufactured tobacco and manu factured
tobacco substitute; ―homogenized‖ or
―reconstituted‖ tobacco; tobacco extract and
essences 0.15%
2404 Products containing tobacco, reconstituted
tobacco, nicotine, or tobacco or nicotine
substitutes, intended for inhalation without
combustion ; other nicotine containing products
intended for the intake of nicotine into the human
body 0.15%
CHAPTER – 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
2501 Salt (including table salt and denatured salt) and
pure sodiu m chloride, whether or not in aqueous
solution or containing added anti -caking or free
flowing agents; sea water
250101 Common salt (including iodised salt) in
HDPE/LDPE/PP pack/ bags 0.15%
250199 Others Nil
2502 Unroasted iron pyrites Nil
2503 Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur Nil
2504 Natural graphite
250401 Carbofoil of various grades (chemically acid treated
graphite) 0.15%
250499 Others Nil
2505 Natu ral sands of all kinds, whether or not
coloured, other than metal -bearing sands of
Chapter 26 Nil
2506 Quartz (other than natural sands); quartzite,
whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectan gular (including square) shape Nil
2507 Kaolin and other kaolinic clays, whether or not
calcined
250701 Calcined kaolin packed in LDPE/HDPE/PP bags 0.15%
250799 Others Nil
2508 Other clays (not including expanded clays of
heading 6806 ), andalusipe, kyanite and sillimanite,
whether or not calcined; mullite; chamotte or dinas
earths
250801 Processed Bentonite 0.15%
250899 Others Nil
2509 Chalk Nil
2510 Natural calcium phosphates, natural aluminium
calcium phosphates and phosphatic chalk Nil
2511 Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined,
other than barium oxide of heading 2816 Nil
2512 Siliceous fossil meals (for example, kieselguhr,
tripolite and diat omite) and similar siliceous
earths, whether or not calcined, of an apparent
specific gravity of 1 or less Nil
2513 Pumice stone; emery; natural corundum, natural
garnet and other natural abrasives, whether or not
heat-treated Nil
2514 Slate, whe ther or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of
a rectangular (including square) shape Nil
2515 Marble, travertine, ecaussine and other calcareous
monumental or building stone of an apparent
specific gravity of 2.5 or more, and alabaster,
whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape Nil
2516 Granite, porphyry, basalt, sandstone and other
monumental or building stone, whether or not
roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
(including square) shape Nil
2517 Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road
metallin g or for railway or other ballast, shingle
and flint, whether or not heat -treated; macadam of
slag, dross or similar industrial waste, whether or
not incorporating the materials cited in the first
part of the heading; tarred macadam; granules,
chippings an d powder, of stones of heading 2515 or
2516, whether or not heat -treated Nil
2518 Dolomite, whether or not calcined or sintered,
including dolomite roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape; dolomite
ramming mix Nil
2519 Natural magnesium carbonate (magnesite); fused
magnesia; deadburned (sintered) magnesia,
whether or not containing small quantities of other
oxides added before sintering; other magnesium
oxide, whether or not pure Nil
2520 Gypsum; anhydrite; plasters (consisting of calcined
gypsum or calcium sulphate) whether or not
coloured, with or without small quantities
accelerators or retarders Nil
2521 Limestone flux; limestone and other calcareous
stone s, of a kind used for the manufacture of lime
or cement Nil
2522 Quicklime, slaked lime and hydraulic lime, other
than calcium oxide and hydroxide of heading 2825 Nil
2523 Portland cement, aliminous, slag cement,
supersulphate cement and similar hydraulic
cement, whether or not coloured or in the form of
clinkers 1%
2524 Asbestos Nil
2525 Mica, including splittings; mica waste Nil
2526 Natural steatite, whether or not roughly trimmed
or merely cut, by sawing or otherwise, into bloc ks
or slabs of a rectangular (including square) shape;
talc Nil
2527 Omitted
2528 Natural borates and concentrates thereof (whether
or not calcined), but not including borates
separated from natural brine; natural boric acid
containing not more than 85% of H 3BO 3
Calculated on the dry weight Nil
2529 Feldspar; leucite; nepheline and nepheline syenite; Nil
fluorspar
2530 Mineral substances not else -where specified or
included Nil
CHAPTER – 26
ORES, SLAG AND ASH
2601 Iron ores a nd concentrates, including roasted iron
pyrites
260101 Iron ore Pellets 1%
260199 Others Nil
2602 Manganese ores and concentrates, including
ferruginous manganese ores and concentrates with
a manganses content of 20% or more, calcu lated
on the dry weight Nil
2603 Copper ores and concentrates Nil
2604 Nickel ores and concentrates Nil
2605 Cobalt ores and concentrates Nil
2606 Aluminium ores and concentrates
260601 Calcined bauxite 0.15%
260699 Others Nil
2607 Lead ores and concentrates Nil
2608 Zinc ores and concentrates Nil
2609 Tin ores and concentrates Nil
2610 Chromium ores and concentrates Nil
2611 Tungsten ores and concentrates Nil
2612 Uranium ores and concentrates Nil
2613 Molybdenum ores and concentrates Nil
2614 Titanium ores and concentrates Nil
2615 Niobium, tantalum, vanadium or zirconium ores
and concentrates Nil
2616 Preciousmetal ores and concentrates Nil
2617 Other ores and concen trates Nil
2618 Granulated slag (slag sand) from the manufacture
of iron or steel 1%
2619 Slag, dross (other than granulated slag), scaling
and other waste from the manufacture of iron or
steel Nil
2620 Slag, ash and residues (other than fro m the
manufacture of iron or steel), containing
arsenic,metal or their compounds Nil
2621 Other slag, and ash, including seaweed ash (kelp);
ash and residues from the incine -ration of
municipal waste Nil
CHAPTER – 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
2701 Coal; Briquettes, ovoids and similar solid fuels
manufactured from coal Nil
2702 Lignite, whether or not agglomerated, excluding
jet Nil
2703 Peat (including peat litter), whether or not
agglomerated Nil
2704 Coke and semi -coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon Nil
2705 Coal gas, water gas, producer gas and similar Nil
gases, other than petroleum gases and other
gaseous hydrocarbons
2706 Tar distilled from coal, from lignite or from peat
and other mineral tars, whether or not dehydrated
or partially dis -tilled, including reconstituted Nil
2707 Oils and other products of the distillation of high
temperat ure coal tar similar products in which the
weight of the aromatic constituents exceeds that of
the non -aromatic constituents Nil
2708 Pitch and pitch coke, obtained from coal tar or
from other mineral tars Nil
2709 Petroleum oils and oils obtaine d from bituminous
minerals, crude Nil
2710 Petroleum oils and oils obtained from bituminous
minerals, other than crude; preparations not
elsewhere specified or included, containing by
weight 70% or more of petroleum oils or of oils
obtained from bitum inous minerals, these oils
being the basic constituents of the preparations;
waste oils
271001 Industrial/automotive lubricants 1.2%
271099 Others Nil
2711 Petroleum gases and other gaseous hydrocarbons Nil
2712 Petroleum jelly, paraf fin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignite wax,
peat wax, other mineral waxes, and similar
products obtained by synthesis or by other
processes, whether or not coloured Nil
2713 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained from
bituminous minerals
271301 Calcined petroleum coke MT 2.7% 1071
271399 Others Nil
2714 Bitumen and asphalt, natural; bituminous or oil
shale and tar sands; asphaltites and asphaltic rocks Nil
2715 Bituminous mixtures based on natural asphalt, on
natural bitumen, on petroleum bitumen, on
mineral tar or on mineral tar pitch (for example,
bituminous mastics, cut backs) Nil
2716 Electrical energy Nil
CHAPTER – 28
INORGANIC CHEMICAL S; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE -
EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
2801 Fluorine, chlorine, bromine and iodine 1%
2802 Sulphur, sublimed or precipitated; colloidal
sulphur 1%
2803 Carbon (carbon bl acks and other forms of carbon
not elsewhere specified or included) 1%
2804 Hydrogen, rare gases and other non -metals 1%
2805 Alkali or alkaline -earth metals; rare -earth metals,
scandium and yttrium, whether or not intermixed
or interalloyed; mer cury 1%
2806 Hydrogen chloride (hydrochloric acid);
chlorosulphuric acid 1%
2807 Sulphuric acid; oleum 1%
2808 Nitric acid; sulphonitric acids 1%
2809 Diphosphorus pentaoxide; phosphoric acid;
polyphosphoric acids, whether or not chemic ally 1%
defined
2810 Oxides of boron; boric acids 1%
2811 Other inorganic acids and other inorganic oxygen
compounds of non -metals 1%
2812 Halides and halide oxides of non -metals 1%
2813 Sulphides of non -metals; commercial phosphorus
trisulphide 1%
2814 Ammonia, anhydrous or in aqueous solution 1%
2815 Sodium hydroxide (caustic soda); potassium
hydroxide (caustic potash); peroxides of sodium or
potassium 1%
2816 Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides, of strontium or barium 1%
2817 Zinc oxide; zinc peroxide 1%
2818 Artificial corundum, whether or not chemically
defined; aluminium oxide; aluminium hydroxide 1%
2819 Chromium oxides and hydroxides 1%
2820 Manganese oxides 1%
2821 Iron oxides and hydroxides; earth colours
containing 70% or more by weight of combined
iron evaluated as Fe 2O3 1%
2822 Cobalt oxides and hydroxides; commercial cobalt
oxides 1%
2823 Titanium oxides 1%
2824 Lead oxides; red lead and orange lead 1%
2825 Hydrazine and hydroxyl - amine and their
inorganic salts; other inorganic bases; other metal
oxides, hydroxides and peroxides 1%
2826 Fluorides; fluorosilicates, fluoroaluminates and
other complex fluorine salts 1%
2827 Chlorides, chloride oxides and chloride
hydroxides; bromides and bromide oxides; iodides
and iodide oxides 1%
2828 Hypochlorites; commercial calcium hypochlorites;
chlorites; hypobromites 1%
2829 Chlorates and perchlorates; bromates and
perbromate s; iodates and periodates 1%
2830 Sulphides; polysulphides, whether or not
chemically defined 1%
2831 Dithionites and sulphoxylates
283101 Sodium dithionites (sodium hydrosulphite) 1.4%
283199 Others 1%
2832 Sulphites; thiosulpha tes 1%
2833 Sulphates; alums; peroxo -sulphates (persulphates) 1%
2834 Nitrites; nitrates 1%
2835 Phosphinates (hypo -phosphites), phosphonates
(phosphites) and phosphates; polyphosphates,
whether or not chemically defined 1%
2836 Carbon ates; peroxo -carbonates (percarbonates);
commercial ammonium carbonate containing
ammonium carbamate 1%
2837 Cyanides, cyanide oxides and complex cyanides 1%
2838 Deleted
2839 Silicates; commercial alkali metal silicates 1%
2840 Borat es; peroxoborates (perborates) 1%
2841 Salts of oxometallic or peroxometallic acids 1%
2842 Other salts of inorganic acids or peroxoacids,
(including aluminosilicates whether or not
chemically defined), other than azides 1%
2843 Colloidal pr ecious metals; inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious metals Nil
2844 Radioactive chemical elements and radioactive
isotopes (including the fissile or fertile chemical
elements and is otopes) and their compounds;
mixtures and residues containing these products Nil
2845 Isotopes other than those of heading 2844;
compounds, inorganic or organic, of such isotopes,
whether or not chemically defined 1%
2846 Compounds, inorganic or organic, of rare -earth
metals, of yttrium or of scandium or of mixtures of
these metals 1%
2847 Hydrogen peroxide, whether or not solidified with
urea 1%
2848 Omitted
2849 Carbides, whether or not chemically defined 1%
2850 Hydrides, nitrides, azides, silicides and borides,
whether or not chemically defined, other than
compounds which are also carbides of heading
2849 1%
2851 Deleted
2852 Inorganic or organic compoundsof mercury,
whether or not chemically defined, excluding
amalgams 1%
2853 Phosphides, whether or not chemically defined,
excluding ferrophosphorus; other inorganic
compounds (including distilled or conductivity
water and water of similar purity); liquid air
(whether or not rare gases have been removed);
compressed air; amalgams, other than amalgams
of precious metals 1%
CHAPTER – 29
ORGANIC CHEMICALS
2901 Acyclic hydrocarbons 1.2%
2902 Cyclic hydrocarbons 1.2%
2903 Halogenated derivatives of hydrocarbons
290301 Pentafluoroethane Kg 2.3% 38.4
290302 Vinylidene Fluoride (VDF) 1.7%
290303 Monochloro Di -Fluoro Methane 1.6%
290304 1-Chloro 1,1 -Difluoroethane (R142B) Kg 2.2% 43.4
290305 Bromotrifluoromethane Kg 2.3% 23.1
290399 Others 1.2%
2904 Sulphonated, nitrated or n itrosated derivatives of
hydrocarbons, whether or not halogenated
290401 4,4- Dinitrostilbene 2,2 - disulphonic acid 1.6%
290402 Para Nitro Chloro Benzene Sulphonic Acid 1.3%
290499 Others 1.2%
2905 Acyclic alcohols and their halogenat ed,
sulphonated, nitrated or nitrosated derivatives
290501 Fatty Alcohol (Cetyl Alcohol), Fatty Alcohol (Stearyl
Alcohol) Kg 2.5% 11.1
290599 Others 1.2%
2906 Cyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivativ es
290601 Menthol 1.3%
290699 Others 1.2%
2907 Phenols; phenol -alcohols
290701 Para Cresol 1.7%
290702 Beta Naphthol 1.6%
290799 Others 1.2%
2908 Halogenated, sulphonated, nitrated or nitrosated
derivatives of phenols or phenol -alcohols
290801 Schaeffers Acid Kg 2.6% 8.7
290899 Others 1.2%
2909 Ethers, ether -alcohols, ether -phenols, ether -
alcohol -phenols, alcohol peroxides, ether peroxides,
acetal and hemiacetal peroxides ketone peroxides
(whether or not chemically defined), and their
halogenated, sulphonated, nitrated or nitrosated
derivatives
290901 Ortho Anisidine 1.5%
290999 Others 1.2%
2910 Epoxides, epoxyalcohols, epoxyphenols and
expoxy -ethers, with a three -membered ring, and
their halogenated, sulphonated, nitrated or
nitrosated derivatives 1.2%
2911 Acetals and hemiacetals, whether or not with other
oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives 1.2%
2912 Aldehydes, whether or not with other oxygen
function; cyclic polymers of aldehydes;
paraformaldehyde
291201 Para Anisic Aldehyde Kg 4.0% 34.6
291299 Others 1.2%
2913 Halogenated, sulphonated, nitrated or nitrosated
derivatives of products of heading 2912 1.2%
2914 Ketones and Quinones, whether or not with other
oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives 1.2%
2915 Saturated acyclic mono -carboxylic acids and their
anhydrides, halides, peroxides and peroxyacids;
their halo -genated, sulphonated, nitrated or
nitrosated derivatives
291501 Omitted
291502 R Salt Kg 4.0% 10.5
291599 Others 1.2%
2916 Unsaturated acyclic mono -carboxylic acids, cyclic
mono -carboxylic acids, their anhydrides, halides,
peroxi des and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives 1.2%
2917 Polycarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives 1.2%
2918 Carboxylic acids with additional oxygen function
and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives 1.2%
2919 Phosphoric esters and their salts, including lacto - 1.2%
phosphates; their halogenated, sulphonated,
nitrated or nitrosated derivatives
2920 Esters of other inorganic acids of non -metals
(excluding esters of hydrogen halides) and their
salts; their halogenated, sulphonated, nitrated or
nitrosated derivatives 1.2%
2921 Amine - function compounds
292101 4,4 Diamino Diphenyl Sulfone Kg 2.6% 30.3
292102 Ortho Chloro Para Nitro Aniline Kg 2.5% 13.4
292103 Meta Uriedo Aniline Kg 4.0% 19.4
292104 K Acid Kg 3.7% 14.2
292105 Bronners Acid Kg 2.7% 15
292106 Sulpho Tobias Acid Kg 4.7% 19.4
292107 2,6-Dichloro -4-(Trifluoromethyl) Aniline 1.5%
292199 Others 1.2%
2922 Oxygen -function amino -compounds
292201 Gamma Acid Kg 2.5% 20.4
292202 N-methyl J Acid Kg 2.5% 70.3
292203 Meta Phenylene Diami ne 4- Sulphonic Acid Kg 2.5% 20
292204 6-CAPS(6 -Chloro Aminophenol -4-Sulphonic Acid) Kg 2.3% 15.7
292205 Omitted
292299 Others 1.2%
2923 Quaternary ammonium salts and hydroxides;
lecithins and other phosphoaminolipids, whether
or not chemical ly defined 1.2%
2924 Carboxyamide -function compounds; amide -
function compounds of carbonic acid 1.2%
2925 Carboxyimide -function compounds (including
saccharin and its salts) and imine -function
compounds 1.2%
2926 Nitrile -function compounds 1.2%
2927 Diazo -, azo - or azoxy -Compounds
292701 P-amino azobenzene -4-sulphonic Acid Kg 2.5% 17.2
292799 Others 1.2%
2928 Organic derivatives of hydrazine or of
hydroxylamine 1.2%
2929 Compounds with other nitrogen function 1.2%
2930 Organo -sulphur compounds 1.2%
293001 Vinyl Sulphone Ester Kg 3.8% 47.1
293099 Others 1.2%
2931 Other organo -inorganic compounds 1.2%
2932 Heterocyclic compounds with oxygen hetero -atom
(s) only 1.2%
2933 Heterocyclic compounds wit h nitrogen hetero -atom
(s) only 1.2%
2934 Nucleic acids and their salts; whether or not
chemically defined; other heterocyclic compounds 1.2%
2935 Sulphonamides 1.2%
2936 Provitamins and vitamins, natural or reproduced
by synthesis (includin g natural concentrates),
derivatives thereof used primarily as vitamins, and
intermixtures of the foregoing, whether or not in
any solvent 1.2%
2937 Hormones, prostaglandins, thromboxanes and
leuko -trienes, natural or reproduced by synthesis;
derivati ves and structural analogues thereof,
including chain modified polypeptides, used
primarily as hormones 1.2%
2938 Glycosides, natural or reproduced by synthesis and
their salts, ethers, esters and other derivatives 1.2%
2939 Alkaloids, natural or reproduced by synthesis, and
their salts, ethers, esters and other derivatives 1.2%
2940 Sugars, chemically pure, other than sucrose,
lactose, maltose, glucose and fructose; sugar ethers,
sugar acetals and sugar esters, and their salts,
other than pr oducts of headings 2937, 2938 or 2939 1.2%
2941 Antibiotics 1.2%
2942 Other organic compounds 1.2%
CHAPTER – 30
PHARMACEUTICAL PRODUCTS
3001 Glands and other organs for organo -therapeutic
uses, dried, whether or not powdered; extracts of
glands or other organs or of their secretions for
organo therapeutic uses; heparin and its salts;
other human or animal substances prepared for
therapeutic or prophylactic uses, not elsewhere
specified or included Nil
3002 Human blood; animal blood prep ared
fortherapeutic, prophylactic or diagnostic uses;
antisera, other blood fractions and immunological
products, whether or not modified or obtained by
means of biotechnological processes;
vaccines,toxins, cultures of micro -organisms
(excluding yeasts) an d ether similar products; cell
cultures, whether or not modified Nil
3003 Medicaments (excluding goods of heading
3002,3005 or 3006) consisting of two or more
constituents which have been mixed together for
therapeutic or prophylactic uses, not put up in
measured doses or in forms or packing for retail
sale
300301 Menthol Crystals 1.3%
300399 Others 1.2%
3004 Medicaments (excluding goods of heading 3002,
3005 or 3006) consisting of mixed or unmixed
products for therapeutic or prophylac tic uses, put
up in measured doses (including those in the form
of transdermal administration systems) or in
forms or packings for retail sale 1.2%
3005 Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultic es),
impreg -nated or coated with pharma -ceutical
substances or put up in forms or packings for retail
sale for medical, surgical, dental or veterinary
purposes
300501 Gauge swabs, labsponge, abdominal swabs/pads,
gauge rolls 1.6%
300599 Others 1.2%
3006 Pharmaceutical goods specified in note 4 to this
Chapter 1.2%
CHAPTER – 31
31 FERTILIZERS Nil
CHAPTER – 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER
COLOURING MATTER; PAINTS AND VARNISH ES; PUTTY AND OTHER MASTICS; INKS
3201 Tanning extracts of vegetable origin; tannins and
their salts, ethers, esters and other derivatives 1.2%
3202 Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether
or not containing natural tanning substances;
enzymatic preparations for pre -tanning 1.2%
3203 Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal
black), whether or not chemically defined;
preparations as spec ified in Note 3 to this Chapter
based on colouring matter of vegetable or animal
origin 1.2%
3204 Synthetic organic colouring matter, whether or not
chemically defined; prepara -tions as specified in
Note 3 to this Chapter based on synthetic organic
colouring matter; synthetic organic products of a
kind used as fluorescent brightening agents or as
luminophores, whether or not chemically defined
320401 AZO Black Dix (Acid Black) Kg 3.1% 16
320402 Reactive dyes Kg 3.5% 27.1
320403 Pigment violet Kg 3.5% 142.3
320404 Yellow 3 (Food colouring agent, Sunset Yellow) Kg 3.5% 16.9
320405 Sulphur black(Sulphur based colouring matter) Kg 2.7% 8.2
320406 Solvent black (Solvent based colouring matter) 1.3%
320407 Optical brightener (Optical whiteni ng agent) Kg 3.5% 20.4
320499 Others 1.2%
3205 Colour lakes; preparations as specified in Note 3 to
this Chapter based on colour lakes 1.2%
3206 Other colouring matter; preparations as specified
in Note 3 to this Chapter, other than those of
headings 3203, 3204 or 3205; inorganic products of
a kind used as luminophores, whether or not
chemically defined 1.2%
3207 Prepared pigments, prepared opacifiers and
prepared colours, vitrifiable enamels and glazes,
engobes (slips), liquid lustres and s imilar
preparations, of a kind used in the ceramic
enamelling or glass industry; glass frit and other
glass, in the form of powder, granules or flakes 1.2%
3208 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemi cally modified natural polymers, dispersed or
dissolved in a non -aqueous medium; solutions as
defined in Note 4 to this Chapter 1.2%
3209 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or
dissolved in an aqueous medium 1.2%
3210 Other paints and varnishes (including enamels,
lacquers and distempers); prepared water
pigments of a kind used for finishing leather 1.2%
3211 Prepared driers 1.2%
3212 Pigmen ts (including metallic powders and flakes)
dispersed in non -aqueous media, in liquid or paste
form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other
colouring matter put up in forms or packings for
retail sale 1.2%
3213 Artists’, students’ or signboard painters’ colours,
modifiying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar
forms or packings 1.2%
3214 Glaziers’ putty, grafting putty, resin cements,
caulking compounds and other mastics; painters’
fillings; non -refractory surfacing prepartions for
facades, indoor walls, floors, ceilings or the like 1.2%
3215 Printing ink, writing or drawing ink and other
inks, whether or not concentrated or solid 1.2%
CHAPTER – 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
3301 Essential oils (terpene -less or not), including
concretes and absolutes; resinoids; extracted
oleoresins; concentrates of essential oils in fats,in
fixed oil s, in waxes or the like, obtained by
enfleurage or maceration; terpenic by -products of
the deterpenation of essential oils; aqueous
distillates and aqueous solutions of essential oils
330101 Peppermint Oil 1.3%
330102 Spearmint Oil 1.3%
330103 Dementholised oil 1.3%
330199 Others 0.15%
3302 Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of one
or more of these substances, of a kind used as raw
materials in industry; other preparations based on
odoriferous substances, of a kind used for the
manufacture of beverages
330201 Synthetic Perfumery Compounds 1.5%
330299 Others 0.15%
3303 Perfumes and toilet waters 1.2%
3304 Beauty or make -up prepara -tions and preparations
for the care of the skin (other than medicaments),
including sunscreen or suntan preparations;
manicure or pedicure preparations 1.2%
3305 Preparations for use on the hair 1.2%
3306 Preparations for oral or dental hygiene, including
denture fixa tive pastes and powders; yarn used to
clean between the teeth (dental floss), in individual
retail packages 1.2%
3307 Pre-shave, shaving or after -shave preparations,
personal deodorants, bath prepara -tions,
depilatories and other perfumery, cosmetic o r
toilet preparations, not elsewhere specified or
included, prepared room deodorisers, whether or
not perfumed or having disinfectant properties
330701 Perfumed Agarbatti / Incense sticks / Dhoop / Loban Kg 3.9% 27.9
330799 Others 1.2%
CHAPTER – 34
SOAP, ORGANIC SURFACE -ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS,
ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND
SIMILAR ARTICLES, MODELLING PASTES,
―DENTAL WAXES‖ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
3401 Soap; organic surface -active products and
preparations for use as soap, in the form of bars,
cakes, moulded pieces or shapes, whether or not
containing soap; organic surface -active products
and preparations for washing the skin, in the form
of liquid or cream and put up for retail sale, 1.2%
whether or not containing soap; paper, wadding,
felt and nonwovens, impregnated, coated or
covered with soap or detergent
3402 Organic surface -active agents (other than soap),
surface -active preparations, washing preparations
(including auxiliary washing preparations) and
cleaning preparations, whether or not containing
soap, other than those of heading 3401
340201 Sodium Alpha Olefine Sulphonate 1.5%
340299 Others 1.2%
3403 Lubricating preparations (including cutting -oil
preparations, bolt or nut release preparations,
anti-rust or anti -corrosion preparations and mould
release prepara -tions, based on lubricants) and
preparations of a kind used for the oil or grease
treatmen t of textile materials, leather,fur skins or
other materials, but excluding preparations
containing, as basic constituents, 70% or more by
weight of petroleum oils or of oils obtained from
bituminous minerals 1.2%
3404 Artificial waxes and prepared wa xes 1.2%
3405 Polishes and creams, for footwear, furniture,floors,
coachwork, glass or metal, scouring pastes and
powders and similar preparations (whether or not
in the form of paper, wadding, felt, nonwovens,
cellular plastics or cellular rubber, im pregnated,
coated or covered with such preparations),
excluding waxes of heading 3404 1.2%
3406 Candles, tapers and the like 1.2%
3407 Modelling pastes, including those put up for
children’s amusement; preparations known as
―dental wax‖ or as ―de ntal impression
compounds‖, put up in sets, in packings for retail
sale or in plates, horseshoe shapes, sticks or similar
forms; other preparations for use in dentistry, with
a basis of plaster (of calcined gypsum or calcium
sulphate) 1.2%
CHAPTER – 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
3501 Casein, caseinates and other casein derivatives;
casein glues 0.15%
3502 Albumins (including concentrates of two or more
whey proteins, containing by weight more than
80% whey protein s, calculated on the dry matter),
albuminates and other albumin derivatives 0.15%
3503 Gelatin [including gelatin in rectangular (including
square) sheets, whether or not surface -worked or
coloured] and gelatin derivatives; isinglass; other
glues of a nimal origin, excluding casein glues of
heading 3501 1.2%
3504 Peptones and their derivatives; other protein
substances and their deri -vatives, not elsewhere
speci -fied or included; hide powder, whether or not
chromed 1.2%
3505 Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based
on starches, or on dextrins or other modified
starches 1.2%
3506 Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable
for use as glues or adhesives, put up for retail sale
as glues or adhesives, not exceeding a net weight of
1 Kg 1.2%
3507 Enzymes; prepared enzymes not elsewhere
specified or included 1.2%
CHAPTER – 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
3601 Propellant powders 1.2%
3602 Prepared explosives, other than propellant
powders 1.2%
3603 Safety fuses; detonating cords; percussion or
detonating caps; igniters; electric detonators 1.2%
3604 Fireworks, signalling flares, rain rockets, fog
signals and other pyrotechnic articles 1.2%
3605 Matches, other than pyrotechnic articles of
heading 3604 1.2%
3606 Ferro -cerium and other pyrophoric alloys in all
forms; articles of c ombustible materials as
specified in Note 2 to this Chapter 1.2%
CHAPTER – 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
3701 Photographic plates and film in the flat, sensitised,
un-exposed, of any material other than paper,
paperboard or textiles; in stant print -film in the
flat, sensitised, unexposed, whether or not in packs 1.2%
3702 Photographic film in rolls, sensitised, unexposed, of
any material other than paper, paper -board or
textiles; instant print film in rolls, sensitised,
unexposed 1.2%
3703 Photographic paper, paperboard and textiles
sensitised, unexposed 1.2%
3704 Photographic plates, film, paper, paper board and
textiles, exposed but not developed 1.2%
3705 Photographic plates and film, exposed and
developed, other than cinematographic film 1.2%
3706 Cinematographic film, exposed and developed,
whether or not incorporating sound track or
consisting only of sound track 1.2%
3707 Chemical preparations for photographic uses
(other than varnishes, glues, adhesi ves and similar
preparations); unmixed products for photographic
uses, put up in measured portions or put up
for retail sale in a form ready for use 1.2%
CHAPTER – 38
MISCELLANEOUS CHEMICAL PRODUCTS
3801 Artificial graphite; colloidal or s emi-colloidal
graphite; preparations based on graphite or other
carbon in the form of pastes, blocks, plates or other
semi -manufactures 1.2%
3802 Activated carbon; activated natural mineral
products; animal black, including spent animal
black 1.2%
3803 Tall oil, whether or not refined 1.2%
3804 Residual lyes for the manufacture of wood pulp,
whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of Heading 3803 1.2%
3805 Gum, wo od or sulphate turpentine and other
terpenic oils produced by the distillation or other
treatment of coniferous woods; crude dipentene;
sulphite turpentine and other crude paracymene; 1.2%
pine oil containing alpha -terpineol as the main
constituent
3806 Rosin and resin acids, and derivatives thereof;
rosin spirit and rosin oils; run gums 1.2%
3807 Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers’ pitch and
similar preparations based on rosin, resin acids or
on vegetab le pitch 1.2%
3808 Insecticides, rodenticides, fungicides, herbicides,
anti-sprouting products and plant -growth
regulators, disinfec -tants and similar products, put
up in forms or packings for retail sale or as
preparations or articles (for example, s ulphur -
treated bands,wicks and candles,and fly -papers)
380801 2,4-Dichloro Phenoxy Acetic Acid Kg 3.5% 12.9
380802 Esters of 2,4 -Dichloro Phenoxy Acetic Acid Kg 2.5% 7.7
380899 Others 1.2%
3809 Finishing agents, dye carriers to accelerate the
dyeing or fixing of dye -stuffs and other products
and preparations (for example, dressings and
mordants), of a kind used in the textile, paper,
leather or like industries, not elsewhere specified or
included 1.2%
3810 Pickling preparations for metal surfaces; fluxes
and other auxiliary preparations for soldering,
brazing or welding; soldering, brazing or welding
powders and pastes consisting of metal and other
materials; preparations of a kind used as cores or
coatings for welding electrodes or rods 1.2%
3811 Anti -knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti -corrosive
preparations and other prepared additives, for
mineral oils (including gasoline) or for other
liquids used for the same purposes as mineral oil s 1.2%
3812 Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not elsewhere
specified or included; anti -oxidising preparations
and other compound stabilisers for rubber or
plastics 1.2%
3813 Preparations and charges for fire-extinguishers;
charged fire -extinguishing grenades 1.2%
3814 Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint or
varnish removers 1.2%
3815 Reaction initiators, reaction accelerators and
catalytic preparations, not elsewhere specified or
included 1.2%
3816 Refractory cements, mortars, concretes and similar
compositions, including dolomite ramming mix,
other than products of heading 3801 1.2%
3817 Mixed alkylbenzenes and mixed alkylnaphthal enes,
other than those of Heading 2707 or 2902 1.2%
3818 Chemical elements doped for use in electronics, in
the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics 1%
3819 Hydraulic brake fluids and other prepa red liquids
for hydraulic transmission, not containing or
containing less than 70% by weight of petroleum
oils or oils obtained from bituminous minerals 1.2%
3820 Anti -freezing preparations and prepared de -icing
fluids 1.2%
3821 Prepared culture media for development or
maintenance of micro -organisms (including viruses
and the like) or of plant, human or animal cells 1.2%
3822 Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents
whether or not on a backin g, whether or not put up
in the form of kits, other than those of heading
3006; certified reference materials
382201 Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents whether or
not on a backing, whether or n ot put up in the form of
kits, certified reference materials 1.2%
382202 Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents whether or
not on a backing, whether or not put up in the form of
kits, for those of he ading 3002; certified reference
materials Nil
3823 Industrial monocarboxylic fatty acids; acid oils
from refining; industrial fatty alcohols 1.2%
3824 Prepared binders for foundry moulds or cores;
chemical products and preparations of the
chemica l or allied industries (including those
consisting of mixtures of natural products), not
elsewhere specified or included 1.2%
3825 Residual products of the chemical or allied
industries, not elsewhere specified or included;
municipal waste; sewage slu dge; other wastes
specified in Note 6 to this Chapter 1.2%
3826 Biodiesel and mixtures thereof, not containing or
containing less than 70% by weight of petroleum
oils and oils obtained from bituminous minerals Nil
3827 MIXTURES CONTAINING HALO GENATED
DERIVATIVES OF METHANE, ETHANE OR
PROPANE, NOT ELSEWHERE SPECIFIED OR
INCLUDED 1.2%
CHAPTER – 39
PLASTICS AND ARTICLES THEREOF
3901 Polymers of ethylene, in primary forms 1.2%
3902 Polymers of propylene or of other olefins, in
primary f orms 1.2%
3903 Polymers of styrene, in primary forms 1.2%
3904 Polymers of vinyl chloride or of other halogenated
olefins, in primary forms
390401 Polytetrafluroethylene Kg 2.7% 34.7
390402 Fluoro Elastomers Kg 2.6% 91.8
390499 Others 1.2%
3905 Polymers of vinyl acetate or of other vinyl esters, in
primary forms; other vinyl polymers in primary
forms 1.2%
3906 Acrylic polymers in primary forms 1.2%
3907 Polyacetals, other polyethers and epoxide resins, in
primary forms; pol ycarbonates, alkyd resins,
polyallylesters and other polyesters, in primary
forms
390701 Epoxy Resin Kg 2.5% 10.4
390799 Others 1.2%
3908 Polyamides in primary forms 1.2%
3909 Amino -resins, phenolic resins and polyurethanes,
in primary forms 1.2%
3910 Silicones in primary forms 1.2%
3911 Petroleum resins, coumarone -indene resins,
polyterpenes, polysulphides, polysulphones and
other products specified in Note 3 to this Chapter,
not elsewhere specified or included, in primary
forms 1.2%
3912 Cellulose and its chemical derivatives, not
elsewhere specified or included, in primary forms 1.2%
3913 Natural polymers (for example, alginic acid) and
modified natural polymers (for example, hardened
proteins, chemical derivatives of natural rubber),
not elsewhere specified or included, in primary
forms 1.2%
3914 Ion–exchangers based on polymers of headings
3901 to 3913, in primary forms 1.2%
3915 Waste, parings and scrap, of plastics Nil
3916 Monafilament of which an y cross -sectional
dimension exceeds 1mm, rods, sticks and profile
shapes, whether or not surface -worked but not
otherwise worked, of plastics 1.2%
3917 Tubes, pipes and hoses, and fittings therefor (for
example, joints, elbows, flanges), of plastics
391701 PVC transparent hose / rigid casing pipes / rigid well
casing or screen pipes 1.2%
391799 Others 1.2%
3918 Floor coverings of plastics, whether or not self -
adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plas tics, as defined in Note 9 to
this Chapter
391801 Vinyl Flooring with or without backing 1.2%
391802 Omitted
391803 Vinyl Tiles other than in roll or sheet form having
minimum tile thickness of 2.5 mm with protective
layer having minimu m thickness of 0.15 mm. Kg 5.1% 10.1
391804 Mats/Rugs made of LDPE/LLDPE 1.2%
391899 Others 1.2%
3919 Self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not in
rolls 1.2%
3920 Other plates, sheets, film, foil and strip, of plastics,
non-cellular and not reinforced, laminated,
supported or similarly combined with other
materials
392001 HDPE Tapes with U.V. Stabilisation 2% by weight
Plain/Fabricated 1.2%
392002 BOPP film 1.2%
392003 P.P Tapes with U.V. Stabilisation 2% by weight
Plain/Fabricated 1.2%
392004 PVC Rigid Free Foam Board Cellular Film, Foil and
Sheets of PVC Rigid Free Foam Board 1.2%
392005 Laser Printer Film (Polyester Based) 1.2%
392006 Polyeste r film (including Biaxially Oriented Polyester
Film) or Polyethylene Terephthalic Film 1.2%
392007 PVC Rigid/Flexible Film/ Sheet 1.2%
392099 Others 1.2%
3921 Other plates, sheets, film , foil and strip, of plastics
392101 Polyester Metallized film (Aluminium coated film) 1.2%
392199 Others 1.2%
3922 Baths, shower -baths, sinks, wash -basins, bidets,
lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics 1.2%
3923 Articles for the convey ance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of
plastics
392301 HDPE Woven fabrics/ bags/ sacks, whether or not
laminated, with or without U.V. stabilization, with or
without liners / fasteners 1.2%
392302 Polypropylene Woven fabrics/ bags/ sacks, whether or
not laminated, with or without U.V. stabilization, with
or without liners / fasteners 1.2%
392303 Stoppers, lids, caps and other closures 1.2%
392304 Flexible Intermediate Bulk Containers (FIBC) 1.2%
392399 Others 1.2%
3924 Tableware, kitchenware, other household articles
and hygienic or toilet articles, of plastics
392401 Plastic Body Vaccum Flask in various sizes with
silver coated Glass Refill 1.2%
392402 Plastic insulated ware (hot pot) with stainless steel
liners 1.2%
392403 Plastic insulated ware (Tiffin) with stainless steel
container 1.2%
392404 Other plastic insulated ware including ice pails and
water bottles 1.2%
392499 Others 1.2%
3925 Builders ’ ware of plastics, not elsewhere specified
or included 1.2%
3926 Other articles of plastics and articles of other
materials of headings 3901 to 3914
392601 Articles made of Poly -carbonate with Metallic/Non -
metallic components 1.2%
392602 Industrial Laminates (Paper based/fabric based
electrical/ mechanical) 1.2%
392603 Belts (with or without an extra buckle) and bandoliers
whether or not in combination with leather and/or
textile material Piece 4.0% 80.3
392699 Others 1.2%
CHAP TER – 40
RUBBER AND ARTICLES THEREOF
4001 Natural rubber, balata, gutta -percha, guayule,
chicle and similar natural gums, in primary forms
or in plates, sheets or strip 0.15%
4002 Synthetic rubber and factice derived from oils, in
primary forms o r in plates, sheets or strip;
mixtures of any product of heading 4001 with any
product of this heading, in primary forms or in
plates, sheets or strip
400201 EPDM Flocked Rubber Profile 1.2%
400299 Others 1.2%
4003 Reclaimed rubber in prim ary forms or in plates,
sheets or strip 1.2%
4004 Waste, parings and scrap of rubber (other than
hard rubber) and powders and granules obtained
therefrom Nil
4005 Compounded rubber, unvulcanised, in primary
forms or in plates, sheets or strip
400501 Tread Rubber / Rubber Strips / Lugs Strips 1.2%
400502 Compounded rubber sheet/strip 1.2%
400599 Others 1.2%
4006 Other forms (for example, rods, tubes and profile
shapes) and articles (for example, discs and rings),
of unvulcan ised rubber 1.2%
4007 Vulcanised rubber thread and cord 1.2%
4008 Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber
400801 Precured Tread Rubber/Rubber Strips/Lugs Strips 1.2%
400899 Others 1.2%
4009 Tubes, pipes and hoses, of vulcanised rubber other
than hard rubber, with or without their fittings
(for example, joints, elbows, flanges)
400901 Rubber Hose of different dimensions 1.2%
400999 Others 1.2%
4010 Conveyor or tr ansmission belts or belting of
vulcanised rubber 1.2%
4011 New pneumatic tyres, of rubber
401101 Automobile tyres Kg 3.6% 9.3
401102 Bicycle/cycle -rickshaw tyres Kg 5.2% 11.8
401199 Others Kg 3.6% 11.7
4012 Retreaded or used pneumatic tyres of rubber, solid
or cushion tyres, tyre Treads and tyre flaps, of
rubber 1.2%
4013 Inner tubes, of rubber
401301 Bicycle tubes Kg 5.4% 15.3
401399 Others Kg 3.6% 12.2
4014 Hygenic or pharmaceutical articles (including
teats), of vulcanised r ubber other than hard
rubber, with or without fittings of hard rubber 1.2%
4015 Articles of apparel and clothing accessories
(including gloves, mittens and mitts) for all
purposes, of vulcanised rubber other than Hard
rubber 1.2%
4016 Other artic les of vulcanised rubber other than
hard rubber
401601 Rubber Parts for automobile or other machinery
(Moulded / Extruded or Metal Fitted, whether bonded
or not, including engine mountings) Kg 2% 17.8
401602 Natural rubber/ synthetic rubber based Rubber
compounded sheets/Rings/ Gaskets 1.2%
401603 Rubber Moulded goods in EPDM of different size and
shape 1.2%
401699 Others 1.2%
4017 Hard rubber (for example, ebonite) in all
forms, including waste and scrap; articles of
hard rubber 1.2%
CHAPTER – 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
4101 Raw hides and skins of bovine (including buffalo)
or equine animals (fresh or salted, dried, limed,
pickled or otherwise preserved, but not tanned,
parchment -dresse d or further prepared), whether
or not dehaired or split Nil
4102 Raw skins of sheep or lambs (fresh, or salted,
dried, limed, pickled or otherwise preserved, but
not tanned, parchment -dressed or further
prepared), whether or not with wool on or spli t. Nil
4103 Other raw hides and skins (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not
tanned, parchment -dressed or further prepared),
whether or not dehaired or split. Nil
4104 Tanned or crust hides and skins of bovine
(including buffalo) or equine animals, without hair
on, whether or not split, but not further prepared
410401 Tanned hides and skins of bovine (including buffalo)
or equine animals, without hair on, whether or not
split, but not further prepared - Wet Blue Leather Nil
410402 Tanned hides and skins of bovine (including buffalo)
or equine animals, without hair on, whether or not
split, but not further prepared - Crust Leather and EI
tanned Leather 1.5%
4105 Tanned or crust skins of sheep or lam bs, without
wool on, whether or not split, but not further
prepared
410501 Tanned skins of sheep or lambs, without wool on,
whether or not split, but not further prepared - Wet
Blue Leather Nil
410502 Tanned skins of sheep or lambs, without wool on,
whether or not split, but not further prepared - Crust
Leather and EI tanned Leather 1.5%
4106 Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split but
not further prepared
410601 Tanned hide s and skins of other animals, without wool
or hair on, whether or not split, but not further
prepared - Wet Blue Leather Nil
410602 Tanned hides and skins of other animals, without wool
or hair on, whether or not split, but not further
prepared - Crust Leather and EI tanned Leather 1.5%
4107 Leather further prepared after tanning or
crusting, including parchment -dressed leather, of
bovine (including buffalo) or equine animals,
without hair on, whether or not split, other than
leather of heading 4 114
410701 Finished leather of bovine animals Sq. ft. 5.5% 11.8
410702 Lining leather of bovine animals Sq. ft. 4.0% 5.5
410799 Others 1.5%
4112 Leather further prepared after tanning or
crusting, including parchment -dressed leather, of
sheep or lamb, without wool on, whether or not
split, other than leather of heading 4114
411201 Finished leather of sheep/lamb Sq. ft. 5.5% 11.8
411202 Lining leather of sheep/lamb Sq. ft. 4.0% 5.5
411299 Others 1.5%
4113 Leather further prepared after tanning or
crusting, including parchment -dressed leather, of
other animals, without wool or hair on, whether or
not split, other than leather of heading 4114
411301 Finished leather of goat/kid Sq. ft. 5.5% 11.8
411302 Lining leather of goat /kid Sq. ft. 4.0% 5.5
411399 Others 1.5%
4114 Chamois (including combination chamois) leather; Sq. ft. 4.0% 5.5
patent leather and patent laminated leather ;
metallised leather
4115 Composition leather with a basis of leather or
leather fiber, in s labs, sheets or strip, whether or
not in rolls; parings and other waste of leather or
of composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour Nil
CHAPTER – 42
ARTICLES OF LEATHER; SADDLERY AND HARNE SS, TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
4201 Saddlery and harness for any animal (including
traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any
material
420101 Harness made of leather Piece 5.5% 134.4
420102 Saddles made of leather Piece 2.9% 646.3
420103 Harness and Saddlery, made of non -leather including
textiles or synthetic materials 1.1%
420104 Parts/Components of Harness and Saddler y, made of
leather or non -leather including Textiles or Synthetic
materials Piece 2.7% 52.1
420199 Others 1.1%
4202 Trunks, suit -cases, vanity -cases, executive -cases,
brief -cases, school satchels, spectacle cases,
binocular cases, camera cases, musi cal instrument
cases, gun cases, holsters and similar containers;
travelling -bags, insulated food or beverages bags,
toilet bags, rucksacks, handbags, shopping -bags,
wallets, purses, map -cases, cigarette -cases, tobacco -
pouches, tool bags, sports bags, bot tle- cases,
jewellery boxes, powder -boxes, cutlery cases and
similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials,
of vulcanized fiber or of paper -board, or wholly or
mainly covered with such materials or with paper
420201 Trunks, suit -cases, vanity -cases, executive -cases
(including laptop bags, computer -tablet covers),
brief -cases, school satchels, backpacks/ rucksacks,
travelling bags/ luggages and similar containers
42020101 Of leather, o f composition leather or of patent leather Piece 6.5% 351
42020102 Of PVC Piece 6.5% 232
42020103 Of textile material Piece 4.5% 36.8
42020199 Others 1.5%
420202 Hand -bags or shopping bags, whether or not with
shoulder strap, including those witho ut handle;
organizer, file -folders, note -cases with closing
devices
42020201 Leather woven/braided hand -bag Piece 5.3% 192.4
42020202 Others of leather, of composition leather or of patent
leather Piece 5.0% 208.8
42020203 Of cotton Kg 2.6% 40.5
42020204 Of PVC Piece 6.5% 119
42020205 Of leather, in combination with textile material Piece 4.5% 252.2
42020299 Others 1.5%
420203 Articles of a kind normally carried in the pocket or
in the handbag
42020301 Of leather, of composition le ather or of patent leather Piece 5.3% 50.8
42020302 Of PVC Piece 4.4% 45.2
42020303 Of leather, in combination with textile material 1.9%
42020399 Others 1.5%
420204 Other articles
42020401 Of leather, of composition leather or of pate nt leather Piece 5.3% 78.9
42020402 Of Plastic and /or of textile material Piece 4.4% 31.8
42020499 Others 1.5%
4203 Articles of apparel and clothing accessories, of
leather or of composition leather
420301 Articles of apparel, made of leathe r Piece 4.5% 476.6
420302 Articles of apparel, made of leather in combination
with other materials Piece 4.5% 412.3
420303 Gloves, specially designed for use in sports namely
Golf Gloves made of leather Pair 3.6% 14.5
420304 Gloves, specially designed for use in sports namely
Golf Gloves made of leather in combination with
textile materials Pair 3.6% 65.8
420305 Gloves for use in industry including cut resistant
gloves, heat resistant gloves, garden gloves, work
gloves, welding gloves, water resistan t gloves and
driving gloves, made of leather with or without
cotton/synthetic material Pair 4.1% 10.6
420306 Other gloves made of leather Pair 3.6% 48.7
420307 Belts (with or without an extra buckle) and bandoliers
made of leather, whether or not in com bination with
synthetic material Piece 4.0% 36.7
420308 Aprons made of leather 1.9%
420309 Wrist band, tie -pin, necklace made of leather 1.5%
420310 Belts (with or without an extra buckle) of PVC Piece 4.0% 31.4
420399 Others 1.5%
4204 Omitted
4205 Other articles of leather or of composition leather
420501 Leather sofa cover Sq. ft. 5.5% 11.8
420502 Other upholstery including automobile upholstery Sq. ft. 5.5% 11.8
420503 Mats/carpets of leather/ composition leather or of
leather in combination with other materials 1.5%
420599 Other articles of leather/ composition leather or of
leather in combination with other materials (including
woven mesh /panels/woven belts/braids strips/
laces/luggage tag/ID card holder/ cord s in rolls or cut
pieces) 1.5%
4206 Articles of gut (other than silk -worm gut), of
goldbeater’s skin, of bladders or of tendons 1.2%
CHAPTER – 43
FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
4301 Raw fur skins (including heads, tails, paws an d
other pieces or cuttings, suitable for furriers’ use),
other than raw hides and skins of headings 4101,
4102 or 4103 Nil
4302 Tanned or dressed fur skins (including heads,
tails, paws and other pieces or cuttings),
unassembled, or assembled (withou t the addition of
other materials) other than those of heading 4303 Nil
4303 Articles of apparel, clothing accessories and other
articles of fur skin
430301 Articles of apparel, made of leather and lining of fur Piece 4.5% 476.6
skin/artificial fur
430302 Mats/carpets of furskin / „hair on‟ leather or of furskin
/ „hair on‟ leather in combination with other materials 1.5%
430399 Other articles of furskin / „hair on‟ leather or of
furskin / „hair on‟ leather in combination with other
mate rials 1.5%
4304 Artificial fur and articles thereof
430401 Acrylic fur fabric with or without embroidery and/or
with or without metallised yarn 1.3%
430499 Others Nil
CHAPTER – 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
4401 Fuel wood, in logs, in billets, in twigs, in faggots or
in similar forms; wood in chips or parti -cles;
sawdust and wood waste and scrap, whether or not
agglomerated in logs, brique -ttes, pellets or similar
forms Nil
4402 Wood charcoal (including shell or nut charcoal),
whether or not agglomerated Nil
4403 Wood in the rough, whether or not stripped of
bark or sapwood, or roughly squared Nil
4404 Hoopwood; split poles; piles, pickets and stakes of
wood, pointed but not sawn lengthwise; wooden
stick s, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of
walking sticks, umbrellas, tool handles or the like;
chipwood and the like Nil
4405 Wood wool; wood flour Nil
4406 Railway or tramway sleepers (crossties ) of wood Nil
4407 Wood sawn or chipped lengthwise, sliced or peeled,
whether or not planed, sanded or endjointed, of a
thickness exceeding 6 mm Nil
4408 Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or f or similar
laminated wood and other wood, sawn lengthwise,
sliced or peeled, whether or not planed, sanded,
spliced or end -jointed, of a thickness not exceeding
6 mm 0.15%
4409 Wood (including strips and friezes for parquet
flooring, not assembled) c ontinuously shaped
(tongued, grooved, rebated, chamfered, v -jointed,
beaded, moulded, rounded or the like) along any of
its edges or faces, whether or not planed, sanded or
end-jointed
440901 Parquet 1.3%
440999 Others Nil
4410 Particle bo ard, oriented strand board (OSB) and
similar board (for example wafer board) of wood
or other ligneous materials, whether or not
agglomerated with resins or other organic binding
substances 1.2%
4411 Fibreboard of wood or other ligneous materials,
whether or not bonded with resins or other organic
substances 1.2%
4412 Plywood, veneered panels and similar laminated
wood 1.2%
4413 Densified wood, in blocks, plates, strips or profile
shapes 1.2%
4414 Wooden frames for paintings, photograp hs, 1.9%
mirrors or similar objects
4415 Packing cases, boxes, crates, drums and similar
packings, of wood; cable -drums of wood; pallets,
Box pallets and other load boards, of wood; pallet
collars of wood 1.2%
4416 Casks, barrels, vats, tubs and other coopers’
products and parts thereof, of wood, including
staves 1.2%
4417 Tools, tool bodies, tool handles, broom or brush
bodies and handles, of wood; boot or shoe lasts and
trees, of wood 1.2%
4418 Builders’ joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
Shingles and shakes 1.2%
4419 Tableware and kitchenware, of wood 1.9%
4420 Wood marquetry and inlaid wood; caskets and
cases for jewellery or cutlery, and similar articles,
of wood; statu ettes and other ornaments, of wood;
wooden articles of furniture not falling in chapter
94 1.9%
4421 Other articles of wood
442101 Handicraft/Artware of wood 1.9%
442199 Others 1.2%
CHAPTER – 45
CORK AND ARTICLES OF CORK
4501 Natur al cork, raw or simply prepared; waste cork;
crused, granulated or ground cork Nil
4502 Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates,
sheets or strip (including sharp -edged blanks for
corks or stoppers ) 1.2%
4503 Articles of natural cork 1.2%
4504 Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork 1.2%
CHAPTER – 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET -WARE AND
WIC KERWORK
4601 Plaints and similar products of plating materials,
whether or not assembled into strips; plaiting
materisls, plaits and similar products of plaiting
materials, bound togatger in parallel strand or
woven, in sheet from, whether or not being fi nished
articles (for exemple, mats, matting, screens)
460101 Polypropylene Mats 1.2%
460199 Others 1.2%
4602 Basketwork, wickerwork and othert articles, made
directly to shape from plaiting materials or made
up from goods of heading 4601; articles of loofah 1.2%
CHAPTER – 47
47 PULP OF WOOD OR OF OTHER FIBROUS
CELLULOSIC MATERIAL; RECOVERED
(WASTE AND SCRAP) PAPER OR
PAPERBOARD Nil
CHAPTER – 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
4801 Newsprint, in rolls or sheets Nil
4802 Uncoated paper and paperboard, of a kind used 1.2%
for writing, printing or other graphic purposes,
and non perforated punch card and punch tape
paper , in rolls or rectangular (including square)
sheets of any size, o ther than paper of heading 4801
or 4803; hand -made paper and paperboard
4803 Toilet or facial tissue stock, towel or napkin stock
and similar paper of a kind used for household or
sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface -coloured, surface -
decorated or printed, in rolls or sheets
480301 Tissue paper rolls whether or not interleaved
(multiply) and facial tissue paper 1.2%
480399 Others 1.2%
4804 Uncoated Kraft Paper And Paper -Board, In
Rolls Or Sheets, Other Than That Of Heading
4802 Or 4803 1.2%
4805 Other uncoated paper and paperboard, in rolls or
sheets, not further worked or processed than as
specified in Note 3 to this Ch apter 1.2%
4806 Vegetable parchment, greaseproof papers, tracing
papers and glassine and other glazed transparent
or translucent papers, in rolls or sheets 1.2%
4807 Composite paper and paperboard (made by
sticking flat layers of paper or paperbo ard
together with an adhesive), not surface -coated or
impregnated, whether or not internally reinforced,
in rolls or sheets 1.2%
4808 Paper and paperboard, corrugated (with or
without glued flat surface sheets), creped, crinkled,
embossed or perforate d, in rolls or sheets, other
than paper of the kind described in heading 4803 1.2%
4809 Carbon paper, self -copy paper and other copying
or transfer papers (including coated or
impregnated paper for duplicator stencils or offset
plates), whether or not printed, in rolls or sheets 1.2%
4810 Paper and paperboard, coated on one or both sides
with kaolin (China clay) or other inorganic
substances, with or without a binder, and with no
other coating, whether or not surface – coloured,
surface -decorated or printed, in rolls or
rectangular (including square) sheets, of any size 1.2%
4811 Paper, paperboard, cellulose wadding and webs of
cellulose fibres, coated, impregnated, covered,
surfacecoloured, surface -decorated or printed, in
rolls or rectangula r (including square) sheets, of
any size, other than goods of the kind described in
heading 4803, 4809 or 4810 1.2%
4812 Filter blocks, slabs and plates, of paper pulp 1.2%
4813 Cigarette paper, whether or not cut to size or in the
form of bookle ts or tubes 1.2%
4814 Wallpaper and similar wall coverings; window
transparencies of paper 1.2%
4815 Deleted
4816 Carbon -paper, self -copy paper and other copying
or transfer papers (other than those of heading
4809), duplicator stencils an d offset plates, of
paper, whether or not put up in boxes 1.2%
4817 Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paper -board;
boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an asso rtment 1.2%
of paper stationery
4818 Toilet paper and similar paper, cellulose wadding
or webs of cellulose fibres, of a kind used for
household or sanitary purposes, in rolls of a width
not exceeding 36 cm, or cut to size or shape;
handkerchiefs, cl eansing tissues, towels, table
cloths, serviettes, bed sheets and similar household,
sanitary or hospital articles, articles of apparel and
clothing accessories, of paper pulp, paper, cellulose
wadding or webs of cellulose fibres 1.2%
4819 Cartons, bo xes, cases, bags and other packing
containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres; box files, letter
trays, and similar articles, of paper or paperboard
of a kind used in offices, shops or the like 1.2%
4820 Registers, account books, note books, order books,
receipt books, letter pads, memorandum pads,
diaries and similar articles, excise books, blotting -
pads, binders (loose -leaf or other), folders, file
covers, manifold business forms, interleaved
carbon sets and othe r articles of stationery, of
paper or paperboard; albums for samples or for
collections and book covers, of paper or
paperboard
482001 Registers, books, diaries, notebooks with leather cover
with dimensions on each side measuring more than six
inche s 1.2%
482002 Registers, books, diaries, notebooks with leather cover
with dimension of at least one side equal to or less
than six inches 1.2%
482099 Others 1.2%
4821 Paper or paperboard labels of all kinds, whether or
not printed 1.2%
4822 Bobbins, spools, cops and similar supports of paper
pulp, paper or paperboard (whether or not
perforated or hardened) 1.2%
4823 Other paper, paperboard, cellulose wadding and
webs of cellulose fibres, cut to size or shape; other
articles of pape r pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibres
482301 Single Side Decorative Laminates with barrier paper 1.2%
482302 Decorative handicraft articles made of papier -mache Kg 2.2% 18.4
482399 Others 1.2%
CHAPTER – 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY;
MANUSCRIPTS, TYPESCRIPTS AND PLANS
4901 Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets 1.5%
4902 Newspapers, journa ls and periodicals, whether or
not illustrated or containing advertising material
490201 Periodicals/ Magazines other than those made of
newsprint 1.2%
490299 Others 1.2%
4903 Children's picture, drawing or colouring books 1.2%
4904 Music, printed or in manuscript, whether or not
bound or illustrated 1.2%
4905 Maps and hydrographic or similar charts of all
kinds, including atlases, wall maps, topographical
plans and globes, printed 1.2%
4906 Plans and drawings for architectu ral, engineering, 1.2%
industrial, commercial, topographical or similar
purposes, being originals drawn by hand; hand -
written texts; photographic reproductions on
sensitised paper and carbon copies of the foregoing
4907 Unused postage, revenue or simi lar stamps of
current or new issue in the country in which they
have, or will have, a recognized face value; stamp -
impressed paper; bank -notes; cheque forms; stock,
share or bond certificates and similar documents of
title 1.2%
4908 Transfers (decalco manias) 1.2%
4909 Printed or illustrated postcards; printed cards
bearing personal greetings, messages or
announcements, whether or not illustrated, with or
without envelopes or trimmings 1.2%
4910 Calendars of any kind, printed, including calend ar
blocks 1.2%
4911 Other printed matter, including printed pictures
and photographs 1.2%
CHAPTER – 50
SILK
5001 Silk-worm cocoons suitable for reeling 0.15%
5002 Raw silk (not thrown) 0.15%
5003 Silk waste (including cocoons unsuitabl e for
reeling, yarn waste and garnetted stock) 0.15%
5004 Silk yarn (other than yarn spun from silk waste)
not put up for retail sale Kg 12.0% 731.0
5005 Yarn spun from silk waste, not put up for retail
sale Kg 12.0% 510.7
5006 Silk yarn and yarn sp un from silk waste, put up for
retail sale; silk -worm gut
500601 Silk yarn (other than yarn spun from silk waste) Kg 12.0% 731
500699 Others Kg 12.0% 510.7
5007 Woven fabrics of silk or of silk waste
500701 Silk Fabrics, containing 85% or more by weight of
silk or of silk waste other than noil silk Kg 8.9% 1307.7
500702 Fabrics of noil silk Kg 8.9% 701
500703 Sarees, with or without blouse piece, containing 85%
or more by weight of silk or of silk waste other than
noil silk Kg 8.9% 1307.7
500704 Other sarees, with or without blouse piece Kg 3.5% 476
500705 Silk fabric containing 45% or more but less than 50%
by weight of wool Kg 8.8% 253
500799 Others Kg 8.8% 253
CHAPTER – 51
WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN F ABRICS
5101 Wool, not carded or combed 0.15%
5102 Fine or coarse animal hair, not carded or combed 0.15%
5103 Waste of wool or of fine or coarse animal hair,
including yarn waste but excluding garnetted stock 0.15%
5104 Garnetted stock of w ool or of fine or coarse animal
hair 0.15%
5105 Wool and fine or coarse animal hair, carded or
combed (including combed wool in fragments)
510501 Wool tops Kg 3.5% 34.0
510599 Others 1.5%
5106 Yarn of carded wool, not put up for retail sa le
510601 Containing 85% or more by weight of wool, grey -
weaving quality Kg 4.5% 86.2
510602 Containing 85% or more by weight of wool, dyed -
weaving quality Kg 3.3% 69.3
510603 Containing 85% or more by weight of wool, grey -
Hosiery/ knitti ng quality Kg 4.5% 109.5
510604 Containing 85% or more by weight of wool, dyed -
Hosiery/ knitting quality Kg 3.3% 69.6
510605 Woollen -MMF blended yarn, grey ( MMF content less
than 50% by weight) Kg 4.5% 61.7
510606 Woollen -MMF blended yarn, dyed ( M MF content
less than 50% by weight) Kg 3.3% 50.0
510698 Others (Grey) Kg 4.5% 69.1
510699 Others (Dyed) Kg 3.3% 56.0
5107 Yarn of combed wool, not put up for retail sale
510701 Containing 85% or more by weight of wool, grey -
weaving quality Kg 4.5% 86.2
510702 Containing 85% or more by weight of wool, dyed -
weaving quality Kg 3.3% 69.3
510703 Containing 85% or more by weight of wool, grey -
Hosiery/ knitting quality Kg 4.5% 109.5
510704 Containing 85% or more by weight of wool, dyed -
Hosiery/ knitting quality Kg 3.3% 69.6
510705 Woollen -MMF blended yarn, grey ( MMF content less
than 50% by weight) Kg 4.5% 61.7
510706 Woollen -MMF blended yarn, dyed ( MMF content
less than 50% by weight) Kg 3.3% 50.0
510798 Others (Grey) Kg 4.5% 69.1
510799 Others (Dyed) Kg 3.3% 56.0
5108 Yarn of fine animal hair (carded or combed), not
put up for retail sale
510801 Grey Kg 4.5% 61.7
510802 Dyed Kg 3.3% 50
5109 Yarn of wool or fine animal hair, put up for retail
sale
510901 Grey Kg 4.5% 61.7
510902 Dyed Kg 3.3% 50
5110 Yarn of coarse animal hair or of horse -hair
(including gimped horsehair yarn), whether or not
put up for retail sale
511001 Grey Kg 4.5% 69.1
511002 Dyed Kg 3.3% 56
5111 Woven fabrics of carded wool or of carded fine
animal hair
511101 Containing 85% or more by weight of wool or of fine
animal hair, grey Kg 3.0% 57.0
511102 Containing 85% or more by weight of wool or of fine
animal hair, dyed Kg 3.0% 106.7
511198 Others (Grey) Kg 3.5% 85.8
511199 Others (Dyed) Kg 3.5% 81.7
5112 Woven fabrics of combed wool or of combed fine
animal hair
511201 Containing 85% or more by weight of wool or of fine Kg 3.0% 57.0
animal hair, grey
511202 Containing 85% or more by weight of wool or of fine
animal hair, dyed Kg 3.0% 106.7
511298 Others (Grey) Kg 3.5% 85.8
511299 Others (Dyed) Kg 3.5% 81.7
5113 Woven fabrics of coarse animal hair or of horse
hair
511301 Grey Kg 3.5% 85.8
511302 Dyed Kg 3.5% 81.7
CHAPTER – 52
COTTON
5201 Cotton, not card ed or combed 0.5%
5202 Cotton waste (including yarn waste and garnetted
stock) 0.15%
5203 Cotton, carded or combed 0.5%
5204 Cotton sewing thread, whether or not put up for
retail sale Kg 2.2% 25.8
5205 Cotton yarn (other than sewing thread ), containing
85% or more by weight of cotton, not put up for
retail sale
520501 Grey, of less than 50 counts Kg 2.0% 9.4
520502 Grey, of 50 or more but less than 100 counts 1.6%
520503 Grey, of 100 or more counts 1.5%
520504 Dyed, of les s than 50 counts Kg 2.3% 15.2
520505 Dyed, of 50 or more but less than 100 counts 1.5%
520506 Dyed, of 100 or more counts Kg 2.5% 22.8
520507 Core spun containing 3% or more by weight of
spandex/ lycra/elastane Kg 2.7% 14.0
5206 Cotton yarn (other than sewing thread), containing
less than 85% by weight of cotton, not put up for
retail sale
520601 Grey, with MMF content more than 15% by weight 1.9%
520602 Dyed, with MMF content more than 15% by weight Kg 2.3% 15.2
520698 Others (Grey) Kg 2.0% 9.4
520699 Others (Dyed) Kg 2.3% 15.2
5207 Cotton yarn (other than sewing thread) put up for
retail sale
520701 Grey, of less than 50 counts Kg 2.0% 9.4
520702 Grey, of 50 or more but less than 100 counts 1.6%
520703 Grey, of 100 or mo re counts 1.5%
520704 Dyed, of less than 50 counts Kg 2.3% 15.2
520705 Dyed, of 50 or more but less than 100 counts 1.5%
520706 Dyed, of 100 or more counts Kg 2.5% 22.8
5208 Woven fabrics of cotton, containing 85% or more
by weight of cotton, w eighing not more than 200
g/m2
520801 Grey Kg 2.5% 21.3
520802 Dyed 1.5%
520803 Lungis 1.5%
520804 Real Madras Handkerchiefs 1.5%
520805 Sarees, with or without blouse piece Kg 2.6% 40.5
520806 Grey fabrics containing 1% or more by weight of 1.9%
spandex/ lycra/elastane
520807 Dyed fabrics containing 1% or more by weight of
spandex/ lycra/elastane 1.7%
5209 Woven fabrics of cotton, containing 85% or more
by weight of cotton, weighing more than 200 g/m2
520901 Grey Kg 2.0% 24.0
520902 Dyed Kg 2.0% 24.0
520903 Lungis Kg 2.0% 24
520904 Real Madras Handkerchiefs Kg 2.0% 24
520905 Denim fabrics Kg 2.1% 12.0
520906 Denim fabrics containing 1% or more by weight of
spandex/ lycra/elastane Kg 2.2% 19.2
520907 Denim fab rics blended with MMF Kg 2.2% 18.9
520908 Sarees, with or without blouse piece Kg 2.6% 40.5
520909 Grey fabrics containing 1% or more by weight of
spandex/ lycra/ elastane 1.9%
520910 Dyed fabrics containing 1% or more by weight of
spandex/ lycra/ elastane 1.9%
520911 Flame retardant fabric (treated with organic
phosphorus compound) Kg 2.6% 28.6
5210 Woven fabrics of cotton, containing less than 85%
by weight of cotton, mixed mainly or solely with
man -made fibres, weighing not more than 200
g/m2
521001 Grey Kg 2.2% 16.0
521002 Dyed Kg 2.2% 32.3
521003 Sarees, with or without blouse piece Kg 2.6% 40.5
521004 Flame retardant fabric (Dyed) Kg 2.6% 53.9
5211 Woven fabrics of cotton, containing less than 85%
by weight of cotton, mixed mainly or solely with
man -made fibres, weighing more than 200 g/m2
521101 Grey Kg 2.2% 18.0
521102 Dyed Kg 2.4% 45.9
521103 Denim fabrics blended with MMF Kg 2.2% 16.1
521104 Sarees, with or without blouse piece Kg 2.6% 40.5
521105 Flame retard ant fabric (dyed) Kg 2.6% 46.8
5212 Other woven fabrics of cotton
521201 Grey Kg 2.0% 24.0
521202 Dyed Kg 2.0% 41.9
CHAPTER – 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
5301 Flax, raw or processed but not spun; flax tow and
waste (including yarn waste and garnetted stock) 0.15%
5302 True hemp (Cannabis sativa L), raw or processed
but not spun; tow and waste of true hemp
(including yarn waste and garnetted stock) 0.15%
5303 Jute and other textile bast fibres (excluding flax,
true hemp and ramie), raw or processed but not
spun; tow and waste of these fibres (including yarn
waste and garnetted stock) 0.15%
5304 Omitted
5305 Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other veg etable textile fibres, not
elsewhere specified or included, raw or processed
but not spun; tow, noils and waste of these fibres 0.15%
(including yarn waste and garnetted stock)
5306 Flax yarn
530601 Grey 1.2%
530602 Dyed 1.2%
5307 Yarn of jute or of other textile bast fibres of
heading 5303 1.5%
5308 Yarn of other vegetable textile fibres; paper yarn 1.5%
5309 Woven fabrics of flax
530901 Grey 1.3%
530902 Dyed 1.3%
5310 Woven fabrics of jute or of other tex tile base fibres
of heading 5303
531001 Woven fabric of jute other than sacking cloth 1.5%
531099 Others (including sacking cloth) 1.5%
5311 Woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn 1.5%
CHAPTER – 54
MAN -MADE FILAMENTS
5401 Sewing thread of man -made filaments, whether or
not put up for retail sale Kg 2.3% 4.2
5402 Synthetic filament yarn (other than sewing thread),
not put up for retail sale, including synthetic
monofilament of less than 67 decit ex
540201 Polyester texturised/twisted yarn (Grey) Kg 2.3% 4.2
540202 Polyester texturised/twisted yarn (Dyed) Kg 2.6% 7.2
540203 Nylon Filament Yarn (Dyed) Kg 4.4% 44.6
540204 Nylon Filament Yarn (Grey) Kg 4.4% 41.0
540205 Polyester Fialment Y arn other than texturised/twisted
yarn Kg 2.3% 4.2
540299 Others Kg 2.3% 11.8
5403 Artificial filament yarn (other than sewing thread),
not put for retail sale, including artificial mono
filament of less than 67 decitex 1.5%
5404 Synthetic monofilam ent of 67 decitex or more and
of which no cross -sectional dimension exceeds 1
mm; strip and the like (for example, artificial
straw) of synthetic textile materials of an apparent
width not exceeding 5 mm 1.5%
5405 Artificial monofilament of 67 decite x or more and
of which no cross -sectional dimension exceeds 1
mm; strip and the like (for example, artificial
straw) of artificial textile materials of an apparent
width not exceeding 5 mm 1.5%
5406 Man -made filament yarn (other than sewing
thread), p ut up for retail sale 1.5%
5407 Woven fabrics of synthetic filament yarn, including
woven fabrics obtained from materials of heading
540701 Woven fabrics containing 85% or more by weight of
Synthetic Filament Yarn (Grey) 1.9%
540702 Woven fabrics containing 85% or more by weight of
Synthetic Filament Yarn (Dyed) Kg 2.8% 21.8
540703 Woven fabrics containing 85% or more by weight of
Man-made Filament Yarn and Man -made Staple Fibre
(Grey) 1.5%
540704 Woven fabrics containing 85% or more by weight of 1.8%
Man-made Filament Yarn and Man -made Staple Fibre
(Dyed)
540705 Woven fabrics containing less than 85% by weight of
Man-made Filament Yarn and/or Man -made Staple
Fibre (Grey) 1.5%
540706 Woven fabrics containing less than 85% by weight of
Man-made Filament Yarn and/or Man -made Staple
Fibre (Dyed) 1.8%
540707 Sarees, with or without blouse piece Kg 2.2% 23.0
540708 Belting fabric made of polyester filament yarn
weighing more than 300 g/m2 1.5%
540709 Filtration fabric made of polyester filament yarn 1.5%
540710 Filtration fabric made of polypropylene filament yarn 1.5%
540711 Filtration fabric made of polybutylene terephthalate
(PBT) filament yarn 1.5%
5408 Woven fabrics of artificial filament ya rn, including
woven fabrics obtained from materials of heading
540801 Woven fabrics containing 85% or more by weight of
artificial filament yarn (Grey) 1.9%
540802 Woven fabrics containing 85% or more by weight of
artificial filament yarn (Dyed) Kg 2.8% 21.8
540803 Woven fabrics containing 85% or more by weight of
man-made filament yarn and man -made staple fibre
(Grey) 1.5%
540804 Woven fabrics containing 85% or more by weight of
man-made filament yarn and man -made staple fibre
(Dyed) 1.8%
540805 Woven fabrics containing less than 85% by weight of
man-made filament yarn and / or man -made staple
fibre (Grey) 1.5%
540806 Woven fabrics containing less than 85% by weight of
man-made filament yarn and / or man -made staple
fibre (Dyed) 1.8%
540807 Sarees, with or without blouse piece Kg 2.2% 23.0
CHAPTER – 55
MAN MADE STAPLE FIBRES
5501 Synthetic filament tow 1.6%
5502 Artificial filament tow Kg 2.1% 5.0
5503 Synthetic staple fibres, not carded, combed or
otherwi se processed for spinning
550301 Acrylic Kg 2.3% 3.9
550302 Polyester 1.6%
550399 Others 1.6%
5504 Artificial staple fibres, not carded, combed or
otherwise processed for spinning Kg 2.1% 5.0
5505 Waste (including noils, yarn waste and garnetted
stock) of man -made fibres 1.5%
5506 Synthetic staple fibres, carded, combed or
otherwise processed for spinning
550601 Acrylic Kg 2.3% 3.9
550699 Others 1.6%
5507 Artificial staple fibres, carded, combed or
otherwise processed for spinning Kg 2.1% 5.0
5508 Sewing thread of man -made staple fibres, whether
or not put up for retail sale 1.5%
5509 Yarn (other than sewing thread) of synthetic staple
fibres, not put up for retail sale
550901 Yarn containing 85% or more by weight of MMF
(Grey) 1.5%
550902 Yarn containing 85% or more by weight of MMF
(Dyed) Kg 2.7% 10.5
550903 Other yarn, mixed mainly or solely with cotton (Grey) Kg 2.5% 9.3
550904 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.1% 8.6
550905 Other yarn, mixed mainly or solely with Wool or fine
animal hair (Grey) Kg 2.5% 25.5
550906 Other yarn, mixed mainly or solely with Wool or fine
animal hair (Dyed) Kg 2.1% 30.0
550998 Other (Grey) 1.5%
550999 Other (Dyed) Kg 2.1% 10.6
5510 Yarn (other than sewing thread) of artificial staple
fibres, not put up for retail sale
551001 Yarn containing 85% or more by weight of MMF
(Grey) Kg 2.1% 9.8
551002 Yarn containing 85% or more by weight of MMF
(Dyed) Kg 2.1% 12.4
551003 Other yarn, m ixed mainly or solely with cotton (Grey) Kg 2.5% 9.3
551004 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.1% 8.6
551005 Other yarn, mixed mainly or solely with Wool or fine
animal hair (Grey) Kg 2.5% 25.5
551006 Other yarn, mixed mainly or solely with Wool or fine
animal hair (Dyed) Kg 2.1% 30.0
551098 Other (Grey) Kg 2.1% 14.2
551099 Other (Dyed) Kg 2.1% 16.5
5511 Yarn (other than sewing thread) of man -made
staple fibres, put up for retail sale
551101 Yarn containing 85% or more b y weight of MMF
(Grey) 1.5%
551102 Yarn containing 85% or more by weight of MMF
(Dyed) Kg 2.7% 10.5
551103 Other yarn, mixed mainly or solely with cotton (Grey) Kg 2.5% 9.3
551104 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.1% 8.6
551105 Other yarn, mixed mainly or solely with Wool or fine
animal hair (Grey) Kg 2.5% 25.5
551106 Other yarn, mixed mainly or solely with Wool or fine
animal hair (Dyed) Kg 2.1% 30.0
551198 Other (Grey) 1.5%
551199 Other (Dyed) Kg 1.5%
5512 Woven fabrics of synthetic staple fibres, containing
85% or more by weight of synthetic staple fibres
551201 Grey Kg 2.4% 6.0
551202 Dyed Kg 2.4% 13.6
5513 Woven fabrics of synthetic staple fibres, containing
less than 85% by weight of such fibres, mixe d
mainly or solely with cotton, of a weight not
exceeding 170g/m2
551301 Grey Kg 2.3% 9.4
551302 Dyed Kg 2.6% 23.8
5514 Woven fabrics of synthetic staple fibres, containing
less than 85% by weight of such fibres, mixed
mainly or solely with cotton , of a weight exceeding
170 g/m2
551401 Grey Kg 2.3% 9.4
551402 Dyed Kg 2.6% 23.8
551403 Flame retardant fabric (dyed) Kg 4.0% 88.0
5515 Other woven fabrics of synthetic staple fibres
551501 Containing 85% or more by weight of Synthetic
Staple Fibre (Grey) Kg 2.4% 6.0
551502 Containing 85% or more by weight of Synthetic
Staple Fibre (Dyed) Kg 2.4% 13.6
551503 Of blends containing synthetic staple fibre and wool
(wool content of 25% or more by weight), grey Kg 3.0% 72.5
551504 Of blen ds containing synthetic staple fibre and wool
(wool content of 25% or more by weight), dyed Kg 3.0% 54.8
551505 Of other blends containing synthetic staple fibre of
less than 85% by weight, grey Kg 2.1% 8.0
551506 Of other blends containing synthetic sta ple fibre of
less than 85% by weight, dyed Kg 2.1% 15.7
5516 Woven fabrics of artificial staple fibres
551601 Containing 85% or more by weight of Artificial Staple
Fibre (Grey) Kg 2.0% 4.6
551602 Containing 85% or more by weight of Artificial St aple
Fibre (Dyed) Kg 2.3% 15.7
551603 Containing less than 85% by weight of Artificial
Staple Fibre (Grey) Kg 2.0% 12.8
551604 Containing less than 85% by weight of Artificial
Staple Fibre (Dyed) Kg 2.3% 50.6
CHAPTER – 56
WADDING, FELT AND NON -WOV EN; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
5601 Wadding of textile materials and articles thereof;
textile fibres, not exceeding 5 mm in length (flock),
textile dust and mill neps
560101 Of Wool Kg 3.3% 63.4
560102 Of MMF Kg 2.5% 25.5
560103 Of Cotton or other Kg 2.0% 9.4
560104 Acetate Cigarette filter Rods 1.5%
5602 Felt, whether or not impregnated, coated, covered
or laminated
560201 Of Wool Kg 3.3% 63.4
560202 Of MMF Kg 2.5% 25.5
560203 Of Cotton o r other Kg 2.0% 9.4
5603 Nonwovens, whether or not impregnated, coated,
covered or laminated
560301 Of Wool Kg 3.3% 63.4
560302 Of MMF Kg 2.5% 25.5
560303 Of Cotton or other Kg 2.0% 9.4
5604 Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading 5404 or
5405, impregnated, coated, covered or sheathed
with rubber or plastics 1.5%
5605 Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading 5404 or
5405, combined with met al in the form of thread,
strip or powder or covered with metal 1.5%
5606 Gimped yarn, and strip and the like of heading
5404 or 5405, gimped (other than those of heading
5605 and gimped horsehair yarn); chenille yarn
(including flock chenille yarn ); loop wale -yarn
560601 Of Wool Kg 3.3% 63.4
560602 Of MMF Kg 2.5% 25.5
560603 Of Cotton or other Kg 2.0% 9.4
5607 Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not
impregnated, coated, covered or sheathed w ith
rubber or plastics
560701 Of MMF Kg 2.3% 25.5
560702 Others of plastic materials 1.5%
560799 Others 1.2%
5608 Knotted netting of twine, cordage or rope; made
up fishing nets and other made up nets, of textile
materials
560801 Made up fishing nets of nylon Kg 3.0% 18.8
560802 Made up fishing nets of other man -made textile
material Kg 3.2% 24.0
560803 Others of man -made textile material Kg 2.5% 25.5
560804 Others of plastic materials 1.5%
560899 Others 1.2%
5609 Articles of yarn, strip or the like of heading 5404
or 5405, twine, cordage, rope or cables, not
elsewhere specified or included 1.2%
CHAPTER – 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
5701 Carpets and other textile floor coverings, knotted,
whether or not made up
570101 Of Wool or fine animal hair Sq. Mtrs. 3.8% 433
570102 Of Wool or fine animal hair containing 15% or more
by weight of silk Sq. Mtrs. 3.8% 1321
570103 Of Silk Sq. Mtrs. 11% 5826
570104 Of Man Made Fibres 1.9%
570199 Of Others 1.5%
5702 Carpets and other textile floor coverings, woven,
not tufted or flocked, whether or not made up,
including "Kelem", "Schumacks", "Karamanie"
and similar hand -woven rugs
570201 Of Wool or fine animal hair Sq. Mtrs. 3.4% 103
570202 Of Silk Sq. Mtrs. 11% 2187
570203 Of Man Made Fibres Sq. Mtrs. 4% 141
570204 Of Cotton Sq. Mtrs. 6% 57
570205 Of Jute Sq. Mtrs. 2% 37
570206 Of Coir 1.5%
570299 Of Others 1.5%
5703 Carpets and other textile floor coverings,
(including turf), tufted, whether or not made up
570301 Of Wool or fine animal hair Sq. Mtrs. 4.8% 140
570302 Of Wool or fine animal hair containing 15% or more
by weight of silk Sq. Mtrs. 4.8% 592
570303 Of Man Made Fibres Sq. Mtrs. 4% 63
570304 Of Cotton Sq. Mtrs. 6% 76
570305 Of Jute Sq. Mtrs. 2% 35
570306 Of Coir 1.5%
570399 Of Others 1.5%
5704 Carpets and other textile floor coverings, of felt,
not tufted or flocked, whether or not made up
570401 Of Wool or fine animal hair Sq. Mtrs. 3.8% 141
570402 Of Man Made Fibres Sq. Mtrs. 4% 27
570499 Of Others 1.5%
5705 Other carpets and other textile floor coverings,
whether or not made up
570501 Of Cotton Sq. Mtrs. 5.3% 44
570502 Of Wool or fine animal hair Sq. Mtrs. 3.8% 105
570503 Of Man Made Fibres Sq. Mtrs. 4% 82
570504 Of Jute Sq. Mtrs. 2% 35
570505 Of Coir 1.5%
570599 Of Others 1.5%
CHAPTER – 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
5801 Woven pile fabrics a nd chenille fabrics, other than
fabrics of heading 5802 or 5806
580101 Of Wool Kg 3.0% 106.7
580102 Of Man Made Fibres Kg 2.8% 21.8
580199 Of Cotton or others Kg 2.0% 24.0
5802 Terry towelling and similar woven terry fabrics,
other than narrow f abrics of heading 5806; tufted
textile fabrics, other than products of heading
5703 Kg 2.0% 24.0
5803 Gauze, other than narrow fabrics of heading 5806 Kg 2.0% 24.0
5804 Tulles and other net fabrics, not including woven,
knitted or crocheted fabri cs; lace in the piece, in
strips or in motifs, other than fabrics of heading
6002 to 6006 Kg 2.0% 24.0
5805 Hand -woven tapestries of the type gobelins,
flanders, aubusson, beauvais and the like, and
needle -worked tapestries (for example, petit
point, cross -stitch), whether or not made up Kg 2.0% 24.0
5806 Narrow woven fabrics other than goods of heading
5807; narrow fabrics consisting of warp without
weft assembled by means of an adhesive (bolducs)
580601 Of Man Made Fibres Kg 2.8% 21.8
580699 Of Cotton or others Kg 2.0% 24.0
5807 Labels, badges and similar articles of textile
materials, in the piece, in strips or cut to shape or
size, not embroidered Kg 2.0% 24.0
5808 Braids in the piece; ornamental trimmings in the
piece, without e mbroidery, other than knitted or
crocheted; tassels, pompons and similar articles Kg 2.0% 24.0
5809 Woven fabrics of metal thread and woven fabrics
of metallised yarn of heading 56 05, of a kind used
in apparel, as furnishing fabrics or for similar
purp oses, not elsewhere specified or included 1.5%
5810 Embroidery in the piece, in strips or in motifs
581001 Of Silk Per Kg of
Silk content 8.9% 1307.7
581002 Of MMF where Man -made Staple Fibre and / or Kg 2.4% 97.8
Man-made Filament Yarn is 85% or more by weight
581003 Of MMF where Man -made Staple Fibre and / or
Man-made Filament Yarn is less than 85% but more
than 50% by weight Kg 2.4% 32
581004 Of flax/linen 1.3%
581099 Others 1.3%
5811 Quilted textile products in the piece, comp osed of
one or more layers of textile materials assembled
with padding by stitching or otherwise, other than
embroidery of heading 5810 Kg 2.0% 24.0
CHAPTER – 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITA BLE FOR INDUSTRIAL USE
5901 Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared painting
canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations
590101 Of MMF Kg 2.8% 21.8
590199 Of Cotton or others Kg 2.0% 24.0
5902 Tyre cord fabric of high tenacity yarn of nylon or
other polyamides, polyesters or viscose rayon 1.5%
5903 Textile fabrics, impregnated, coated, covered or
laminated with plastics, other than those of
heading 5902
590301 Of MMF Kg 2.8% 21.8
590302 Of Cotton or others Kg 2.0% 24.0
590303 PVC leather cloth / foam leather cloth 1.5%
5904 Linoleum, whether or not cut to shape; floor
coverings consist ing of a coating or covering
applied on a textile backing, whether or not cut to
shape
590401 Of MMF Kg 2.8% 21.8
590499 Of Cotton or others Kg 2.0% 24.0
5905 Textile wall coverings
590501 Of MMF Kg 2.8% 21.8
590599 Of Cotton or others Kg 2.0% 24.0
5906 Rubberised textile fabrics, other than those of
heading 5902
590601 Of MMF Kg 2.8% 21.8
590699 Of Cotton or others Kg 2.0% 24.0
5907 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery ,
studio back -cloths or the like
590701 Of MMF Kg 2.8% 21.8
590799 Of Cotton or others Kg 2.0% 24.0
5908 Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent
gas mantles and tubular knitted gas m antle fabric
therefor, whether or not impregnated
590801 Of MMF Kg 2.8% 21.8
590899 Of Cotton or others Kg 2.0% 24.0
5909 Textile hose piping and similar textile tubing, with
or without lining, armour or accessories of other
materials
59090 1 Of MMF Kg 2.8% 21.8
590999 Of Cotton or others Kg 2.0% 24.0
5910 Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated,
covered or laminated with plastics, or reinforced
with metal or other material
591001 Of MMF Kg 2.8% 21.8
591099 Of Cotton or others Kg 2.0% 24.0
5911 Textile products and articles, for technical uses,
specified in note 8 to this chapter
591101 Of MMF Kg 2.8% 21.8
591199 Of Cotton or others Kg 2.0% 24.0
CHAPTER – 60
KNITTE D OR CROCHETED FABRICS
6001 Pile fabrics, including "long pile" fabrics and terry
fabrics, knitted or crocheted
600101 Of Wool Kg 3.0% 57.0
600102 Of Man Made Fibres (Grey) 1.9%
600103 Of Man Made Fibres (Dyed) Kg 2.8% 21.8
600104 Of Cotton (Grey) Kg 2.0% 24.0
600105 Of Cotton (Dyed) Kg 2.0% 24.0
600106 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) 1.9%
600107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) 1.9%
600108 Of B lend containing Cotton and Man Made Fibre
where MMF predominates by weight (Grey) Kg 2.3% 9.4
600109 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Dyed) Kg 2.6% 23.8
600110 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Grey) Kg 2.2% 18.0
600111 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Dyed) Kg 2.4% 45.9
600199 Of Others Kg 2.0% 24.0
6002 Knitted or crocheted fabrics of a width not
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 3.0% 57.0
600202 Of Man Made Fibres (Grey) 1.9%
600203 Of Man Made Fibres (Dyed) Kg 2.8% 21.8
600204 Of Cotton (Gr ey) Kg 2.2% 18.0
600205 Of Cotton (Dyed) Kg 2.4% 45.9
600206 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Grey) Kg 2.3% 9.4
600207 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Dyed) Kg 2.6% 23.8
600208 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Grey) Kg 2.2% 18.0
600209 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Dyed) Kg 2.4% 45.9
600210 Of Man Made Fibr es containing 5% or more by
weight of spandex/lycra/ elastane (Grey) Kg 2.4% 6.0
600211 Of Man Made Fibres containing 5% or more by
weight of spandex/lycra/ elastane (Dyed) Kg 2.4% 13.6
600212 Of Cotton containing 5% or more by weight of
spandex/ lycra/ elastane (Grey) Kg 2.1% 12.7
600213 Of Cotton containing 5% or more by weight of
spandex/ lycra/elastane (Dyed) 1.9%
600214 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and containing
5% or more by weight of spandex/ lycra/ elastane
(Grey) Kg 2.4% 6.0
600215 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and containing
5% or more by weight of spandex/lycra/ elastane
(Dyed) Kg 2.4% 13.6
600216 Of Blend containing Cotton and Man Made Fib re
where Cotton predominates by weight and containing
5% or more by weight of spandex/lycra/ elastane
(Grey) Kg 2.1% 12.7
600217 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight and containing
5% or more by weight of spand ex/lycra/ elastane
(Dyed) 1.9%
600299 Of Others 1.9%
6003 Knitted or crocheted fabrics of a width not
exceeding 30 cm, other than those of heading 6001
or 6002
600301 Of Wool Kg 3.0% 57.0
600302 Of Man Made Fibres (Grey) 1.9%
600303 Of Man Made Fibres (Dyed) Kg 2.8% 21.8
600304 Of Cotton (Grey) Kg 2.0% 24.0
600305 Of Cotton (Dyed) Kg 2.0% 24.0
600306 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) 1.9%
600307 Of Cotton containing 1% or more by weigh t of
spandex/lycra/ elastane (Dyed) 1.9%
600308 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Grey) Kg 2.3% 9.4
600309 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Dyed) Kg 2.6% 23.8
600310 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Grey) Kg 2.2% 18.0
600311 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Dyed) Kg 2.4% 45.9
600399 Of Others 1.9%
6004 Knitted or crocheted fabrics of a width exceeding
30 cm , containing by weight 5% or more of
elastomeric yarn or rubber thread, other than
those of heading 6001
600401 Of Wool Kg 3.0% 57.0
600402 Of Man Made Fibres (Grey) 1.9%
600403 Of Man Mad e Fibres (Dyed) Kg 2.8% 21.8
600404 Of Cotton (Grey) Kg 2.2% 18.0
600405 Of Cotton (Dyed) Kg 2.4% 45.9
600406 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Grey) Kg 2.3% 9.4
600407 Of Blend containing Cotton and Man Ma de Fibre
where MMF predominates by weight (Dyed) Kg 2.6% 23.8
600408 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Grey) Kg 2.2% 18.0
600409 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by w eight (Dyed) Kg 2.4% 45.9
600410 Of Man Made Fibres containing 5% or more by
weight of spandex/lycra/ elastane (Grey) Kg 2.4% 6.0
600411 Of Man Made Fibres containing 5% or more by
weight of spandex/lycra/ elastane (Dyed) Kg 2.4% 13.6
600412 Of Cotton c ontaining 5% or more by weight of
spandex/ lycra/elastane (Grey) Kg 2.1% 12.7
600413 Of Cotton containing 5% or more by weight of
spandex/ lycra/elastane (Dyed) 1.9%
600414 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weigh t and containing
5% or more by weight of spandex/lycra/ elastane
(Grey) Kg 2.4% 6.0
600415 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and containing
5% or more by weight of spandex/lycra/ elastane
(Dyed) Kg 2.4% 13.6
600416 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight and containing
5% or more by weight of spandex/lycra/ elastane
(Grey) Kg 2.1% 12.7
600417 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by we ight and containing
5% or more by weight of spandex/lycra/ elastane
(Dyed) 1.9%
600499 Of Others 1.9%
6005 Warp knit fabrics (including those made on
galloon knitting machines), other than those of
headings 6001 to 6004
600501 Of Wool Kg 3.0% 57.0
600502 Of Man Made Fibres (Grey) 1.9%
600503 Of Man Made Fibres (Dyed) Kg 2.8% 21.8
600504 Of Cotton (Grey) Kg 2.0% 24.0
600505 Of Cotton (Dyed) Kg 2.0% 24.0
600506 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Gre y) Kg 2.2% 18.0
600507 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) Kg 2.4% 45.9
600508 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Grey) Kg 2.3% 9.4
600509 Of Blend containing Cotton an d Man Made Fibre
where MMF predominates by weight (Dyed) Kg 2.6% 23.8
600510 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Grey) Kg 2.2% 18.0
600511 Of Blend containing Cotton and Man Made Fibre
where Cotton predomina tes by weight (Dyed) Kg 2.4% 45.9
600599 Of Others 1.9%
6006 Other knitted or crocheted fabrics
600601 Of Wool Kg 3.0% 57.0
600602 Of Man Made Fibres (Grey) 1.9%
600603 Of Man Made Fibres (Dyed) Kg 2.8% 21.8
600604 Of Cotton (Grey) Kg 2.0% 24.0
600605 Of Cotton (Dyed) 1.9%
600606 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) Kg 2.2% 18.0
600607 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) 1.9%
600608 Of Blend contai ning Cotton and Man Made Fibre
where MMF predominates by weight (Grey) Kg 2.3% 9.4
600609 Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight (Dyed) Kg 2.6% 23.8
600610 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Grey) Kg 2.2% 18.0
600611 Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight (Dyed) 1.9%
600699 Of Others 1.9%
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETE D
6101 Men's or boys' overcoats, carcoats, capes, cloaks,
anoraks (including ski -jackets), wind -cheaters,
wind -jackets and similar articles, knitted or
crocheted, other than those of heading 6103
610101 Of Cotton Piece 4.1% 70.1
610102 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 42.9
610103 Of Man Made Fibres Piece 4.7% 60.6
610104 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
610105 Of Wool Piece 3.3% 131.0
610106 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
610199 Of Others Piece 2.4% 64.8
6102 Women's or girls' overcoats, car -coats, capes,
cloaks, anoraks (including ski -jackets), wind -
cheaters, wind -jackets and similar articles, knitted
or crocheted, other than those of heading 6104
610201 Of Cotton Piece 4.1% 70.1
610202 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 42.9
610203 Of Man Made Fibres Piece 4.7% 60.6
610204 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
610205 Of Wool Piece 3.3% 131.0
610206 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
610299 Of Others Piece 2.4% 64.8
6103 Men's or boys' suits, ensembles, jackets, 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 4.1% 97.1
61030102 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 73.8
61030103 Of Man Made Fibres Piece 4.7% 89.6
61030104 Of Silk (other th an containing Noil silk) Piece 5.1% 695.0
61030105 Of Wool Piece 3.3% 229.0
61030106 Of Blend containing Wool and Man Made Fibre Piece 3.0% 145.0
61030199 Of Others Piece 2.4% 92.1
610302 Jackets, blazers
61030201 Of Cotton Piece 4.1% 70.1
61030202 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 42.8
61030203 Of Man Made Fibres Piece 4.7% 60.6
61030204 Of Silk (other than containing Noil silk) Piece 5.1% 379
61030205 Of Wool Piece 3.3% 131.0
61030206 Of Blend containing Wool and Ma n Made Fibre Piece 3.0% 95.0
61030207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 4.1% 53.0
61030299 Of Others Piece 2.4% 64.8
610303 Trousers, full pants
61030301 Of Cotton Piece 3.1% 27.0
61030302 Of Blend cont aining Cotton and Man Made Fibre Piece 3.0% 31.0
61030303 Of Man Made Fibres Piece 2.7% 29.0
61030304 Of Silk (other than containing Noil silk) Piece 5.1% 316.2
61030305 Of Wool Piece 2.5% 98.0
61030306 Of Blend containing Wool and Man Made Fibre Piece 2.6% 50.0
61030307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.1% 23.7
61030399 Of Others Piece 2.5% 27.4
610304 Others (including capri/three -fourth pants and
ensembles)
61030401 Of Cotton Piece 2.8% 21.3
6103 0402 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 33.5
61030403 Of Man Made Fibres Piece 3.9% 48.3
61030404 Of Silk (other than containing Noil silk) Piece 5.1% 63.8
61030405 Of Wool Piece 2.5% 39.0
61030406 Of Blend containing Wool and Man Made Fibre Piece 2.6% 25.3
61030407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.8% 16.4
61030499 Of Others 1.4%
6104 Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, trousers, b ib 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 3.1% 100.9
61040102 Of Blend containing Cotton an d Man Made Fibre Piece 3.5% 65.9
61040103 Of Man Made Fibres Piece 3.9% 124
61040104 Of Silk (other than containing Noil silk) Piece 5.1% 695.2
61040105 Of Wool Piece 3.3% 229.0
61040106 Of Blend containing Wool and Man Made Fibre Piece 3.0% 145.0
61040199 Of Others Piece 3.0% 67
610402 Jackets, blazers
61040201 Of Cotton Piece 3.1% 69.9
61040202 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 37.3
61040203 Of Man Made Fibres Piece 3.9% 92.0
61040204 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
61040205 Of Wool Piece 3.3% 131.0
61040206 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
61040207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.1% 31.0
61040299 Of Others Piece 3.0% 31
610403 Dresses/frocks, skirts, divided skirts, trousers, full
pants
61040301 Of Cotton Piece 2.9% 31
61040302 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 28.6
61040303 Of Man Made Fibres 1.8%
61040304 Of Silk (other tha n containing Noil silk) Piece 5.1% 316.2
61040305 Of Wool Piece 2.5% 98.0
61040306 Of Blend containing Wool and Man Made Fibre Piece 2.6% 50.0
61040307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.0% 22.1
61040399 Of Oth ers Piece 1.8%
610404 Others (including capri/three -fourth pants and
ensembles)
61040401 Of Cotton Piece 2.8% 21.3
61040402 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 33.5
61040403 Of Man Made Fibres 1.9%
61040404 Of Silk (o ther than containing Noil silk) Piece 5.1% 63.8
61040405 Of Wool Piece 2.5% 39.0
61040406 Of Blend containing Wool and Man Made Fibre Piece 2.6% 25.3
61040407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.8% 16.4
61040499 Of Others 1.4%
6105 Men's or boys' shirts, knitted or crocheted
610501 Of Cotton Piece 3.0% 29.9
610502 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 25.7
610503 Of Man Made Fibres Piece 2.7% 25.0
610504 Of Silk (other than cont aining Noil silk) Piece 5.1% 385.0
610505 Of Wool Piece 2.5% 206.0
610506 Of Blend containing Wool and Man Made Fibre Piece 2.6% 81.0
610507 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.6% 19.6
610599 Of Others Piece 2.5% 26.0
6106 Women's or girls' blouses, shirts and shirt -blouses,
knitted or crocheted
610601 Of Cotton Piece 2.9% 23.3
610602 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 25.7
610603 Of Man Made Fibres Piece 2.7% 25.0
610604 Of Silk (other than containing Noil silk) Piece 5.1% 385
610605 Of Wool Piece 2.5% 206.0
610606 Of Blend containing Wool and Man Made Fibre Piece 2.6% 81.0
610607 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 3.2% 21.0
610699 Of O thers Piece 2.5% 24.8
6107 Men's or boys' underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns and similar
articles, knitted or crocheted
610701 Nightshirts, pyjamas, bath robes and dressing
gowns and similar articles
61070101 Of Cotton Piece 2.2% 16.0
61070102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21.0
61070103 Of Man Made Fibres Piece 2.7% 29.0
61070104 Of Silk (other than containing Noil silk) Piece 5.1% 206.0
61070105 Of Wool Piece 2.5% 46.0
6107010 6 Of Blend containing Wool and Man Made Fibre Piece 2.6% 38.0
61070107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.2% 20.0
61070199 Of Others Piece 2.2% 13.4
610702 Briefs, underpants and similar articles
61070201 Of Cotton Piece 2.1% 4.1
61070202 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 11.5
61070203 Of Man Made Fibres Piece 2.7% 11.1
61070204 Of Silk (other than containing Noil silk) Piece 5.1% 56.1
61070205 Of Wool Piece 2.5% 16.4
61070206 Of Blend containing Wool and Man Made Fibre Piece 2.6% 5.9
61070207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.8% 6.6
61070299 Of Others Piece 2.1% 4.6
6108 Women's or girls' slips, petticoats, briefs, panties,
night dr esses, pyjamas, negligees, bathrobes,
dressing gowns and similar articles, knitted or
crocheted
610801 Night dresses (including nightshirts), pyjamas,
negligees bathrobes and dressing gowns and
similar articles
61080101 Of Cotton Piece 2.2% 16.0
61080102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21.0
61080103 Of Man Made Fibres Piece 2.7% 29.0
61080104 Of Silk (other than containing Noil silk) Piece 5.1% 206.0
61080105 Of Wool Piece 2.5% 46.0
61080106 Of Blend containing W ool and Man Made Fibre Piece 2.6% 38.0
61080107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.2% 20.0
61080199 Of Others Piece 2.2% 13.4
610802 Slips, petticoats, briefs, panties and similar articles
61080201 Of Cot ton Piece 2.1% 4.1
61080202 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 11.5
61080203 Of Man Made Fibres Piece 2.7% 11.1
61080204 Of Silk (other than containing Noil silk) Piece 5.1% 56.1
61080205 Of Wool Piece 2.5% 16.4
61080206 Of Blen d containing Wool and Man Made Fibre Piece 2.6% 5.9
61080207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.1% 5.2
61080299 Of Others Piece 2.1% 4.6
6109 T-shirts, singlets and other vests, knitted or
crocheted
61090 1 Of Cotton Piece 3.1% 12
610902 Of Blend containing Cotton and Man Made Fibre Piece 3.3% 16.0
610903 Of Man Made Fibres Piece 3.5% 18.9
610904 Of Silk (other than containing Noil silk) Piece 5.1% 154.1
610905 Of Wool Piece 2.5% 75.3
610906 Of Blend containing Wool and Man Made Fibre Piece 2.6% 33.7
610907 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 3.0% 12.8
610999 Of Others Piece 3.1% 16.7
6110 Jerseys, pullovers, cardigans, waistcoats an similar
articles, knitted or crocheted
611001 Of Cotton Piece 2.7% 25.0
611002 Of Blend containing Cotton and Man Made Fibre Piece 2.7% 26
611003 Of Man Made Fibres Piece 2.7% 32.0
611004 Of Silk (other than containing Noil silk) Piece 5.1% 90.1
611005 Of Wool Piece 3.0% 76.8
611006 Of Blend containing Wool and Man Made Fibre Piece 2.6% 46.0
611007 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.7% 31.5
611099 Of Others Piece 2.6% 38.2
6111 Babies' garments and clothing accessories, knitt ed
or crocheted
611101 Of Cotton Piece 2.8% 29.4
611102 Of Blend containing Cotton and Man Made Fibre Piece 2.8% 12.5
611103 Of Man Made Fibres Piece 2.7% 15.0
611104 Of Silk (other than containing Noil silk) Piece 5.1% 31.0
611105 Of Wool Piece 2.5% 14.5
611106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 14.0
611107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.8% 12.9
611199 Of Others Piece 2.5% 11.0
6112 Track suits, ski suits and swimwear, knitte d or
crocheted
611201 Of Cotton Piece 2.8% 29.4
611202 Of Blend containing Cotton and Man Made Fibre Piece 2.8% 12.5
611203 Of Man Made Fibres Piece 2.7% 15.0
611204 Of Silk (other than containing Noil silk) Piece 5.1% 31.0
611205 Of Wool Piece 2.5% 14.5
611206 Of Blend containing Wool and Man Made Fibre Piece 2.6% 14.0
611207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.8% 12.9
611299 Of Others Piece 2.5% 11.0
6113 Garments, made up of knitted or crocheted fa brics
of heading 5903, 5906 or 5907
611301 Of Cotton Piece 3.1% 12.0
611302 Of Blend containing Cotton and Man Made Fibre Piece 3.3% 16.0
611303 Of Man Made Fibres Piece 3.5% 18.9
611304 Of Silk (other than containing Noil silk) Piece 5.1% 154.1
611305 Of Wool Piece 2.5% 75.3
611306 Of Blend containing Wool and Man Made Fibre Piece 2.6% 33.7
611399 Of Others Piece 3.0% 12.8
6114 Other garments, knitted or crocheted
611401 Women's or girls' blouses, shirts and shirt -blouses,
knitted or crocheted with tightening at the bottom
61140101 Of Cotton Piece 2.5% 24.8
61140102 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 25.7
61140103 Of Man Made Fibres Piece 2.7% 25.0
61140104 Of Silk (other than containing Noil silk) Piece 5.1% 385.0
61140105 Of Wool Piece 2.5% 206.0
61140106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 81.0
61140107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 3.2% 21.0
61140199 Of Others Piece 2.5% 24.8
611402 Women's or girls' tops/cami
61140201 Of Cotton Piece 2.5% 24.1
61140202 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 25.7
61140203 Of Man Made Fibres Piece 2.7% 25.0
61140204 Of Silk (other than containing Noil silk) Piece 5.1% 385.0
61140205 Of Wool Piece 2.5% 206.0
61140206 Of Blend containing Wool and Man Made Fibre Piece 2.6% 81.0
61140207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 3.2% 21.0
61140299 Of Others Piece 2.5% 24.8
611403 Other jack ets not covered under heading 6103 or
61140301 Of Cotton Piece 3.1% 69.9
61140302 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 37.3
61140303 Of Man Made Fibres Piece 3.9% 92.0
61140304 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
61140305 Of Wool Piece 3.3% 131.0
61140306 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
61140399 Of Others Piece 3.1% 31.0
611404 Kurta and Salwar/ Salwar suits/ salwar -kameez/
churidar -kameez, with or without dupatta
61140401 Of Cotton Piece 3.2% 27.4
61140402 Of Blend containing Cotton and Man Made Fibre Piece 3.2% 28.0
61140403 Of Man Made Fibres Piece 3.2% 97.0
61140404 Of Silk (other than containing Noil silk) Piece 5.1% 295.0
61140405 Of Wool Piece 2.5% 59.0
61140406 Of Blend containing Wool and Man Made Fibre Piece 2.6% 26.0
61140499 Of Others Piece 3.2% 52.0
611405 Others
61140501 Of Cotton Piece 2.1% 27.7
61140502 Of Blend containing Cotton and Man Made Fibre Piece 3.3% 16.0
61140503 Of Man Made Fibres Piece 3.5% 18.9
61140504 Of Silk (other than containing Noil silk) Piece 5.1% 154.1
61140505 Of Wool Piece 2.5% 75.3
61140506 Of Blend containing Wool and Man Made Fibre Piece 2.6% 33.7
61140507 Protective industrial wear Piece 3.1% 103.0
61140599 Of Others Piece 2.1% 22.2
6115 Panty hose, tights, stockings, socks and other
hosiery, including graduated compre -ssion hosiery
(for example, stockings for varicose veins) and
footwear without applied soles, knitted or
crocheted
611501 Leggings
61150101 Of Cotton Piece 2.9% 12.1
61150102 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 16.9
61150103 Of Man Made Fibres 1.8%
61150104 Of Silk (other than containing Noil silk) Piece 5.1% 44.0
61150105 Of Wool Piece 2.5% 21.0
61150106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 14.0
61150107 Of Cotton containing 1% or more by weight of
spandex/lycra/elastane Piece 2.9% 8.7
61150199 Of Others 1.8%
611502 Others
61150201 Of Cotton Kg 2.1% 25.0
61150202 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 53.0
61150203 Of Man Made Fibres Kg 2.7% 35.0
61150204 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
61150205 Of Wool Kg 2.5% 40.0
61150206 Of Blend containing Wool and Man Made Fib re Kg 2.6% 43.0
61150207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Kg 2.1% 30.0
61150299 Of Others Kg 2.1% 8.0
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 3.3% 32
611603 Of Man Made Fibres Kg 3.5% 42
611604 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
611605 Of Wool Kg 2.5% 46
611606 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49
611607 Gloves, specially designed for use in sports namely
Golf Gloves made of textile materials Piece 4.5% 14.9
611699 Of Others Kg 2.1% 10
6117 Other made up clothing accessories, knitted 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% 12.0
61170102 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12.0
61170103 Of Man Made Fibres Piece 2.6% 12.0
61170104 Of Silk (other than contain ing Noil silk) Piece 5.4% 74.0
61170105 Of Wool Piece 5.4% 74.0
61170106 Of Blend containing Wool and Man Made Fibre Piece 2.5% 44.6
61170199 Of Others Piece 2.6% 29.5
611702 Others
61170201 Of Cotton Kg 2.1% 5.0
61170202 Of Blend containing Co tton and Man Made Fibre Kg 3.3% 32.0
61170203 Of Man Made Fibres Kg 3.5% 42.0
61170204 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
61170205 Of Wool Kg 2.5% 46.0
61170206 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49.0
61170299 Of Others Kg 2.1% 10.0
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201 Men's or boys' overcoats, car -coats, cloaks,
anoraks (including ski -jackets), wind -cheaters,
wind jackets and similar articles other than those
of heading 6203
620101 Of Cotton Piece 4.1% 70.1
620102 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 42.9
620103 Of Man Made Fibres Piece 4.7% 60.6
620104 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
620105 Of Wool Piece 3.3% 131.0
620106 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
620199 Of Others Piece 2.4% 64.8
6202 Women's or girls' overcoats, car -coats, capes,
cloaks, anoraks (including ski -jackets), wind -
cheaters, wind -jackets and similar arti cles, other
than those of heading 6204
620201 Of Cotton Piece 4.1% 70.1
620202 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 42.9
620203 Of Man Made Fibres Piece 4.7% 60.6
620204 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
620205 Of Wool Piece 3.3% 131.0
620206 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
620299 Of Others Piece 2.4% 64.8
6203 Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear)
620301 Suits (combination comprising of at least one
trouser and one jacket)
62030101 Of Cotton Piece 3.3% 90.0
62030102 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 73.8
62030103 Of Man Made Fibres Piece 4.7% 89.6
62030104 Of Silk (other than containing Noil silk) Piece 5.1% 695.0
62030105 Of Wool Piece 3.3% 229.0
62030106 Of Blend containing Wool and Man Made Fibre Piece 3.0% 145.0
62030199 Of Others Piece 2.4% 92.1
620302 Jackets, blazers
62030201 Of Cotton Piece 2.9% 63
62030202 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 42.8
62030203 Of Man Made Fibres Piece 4.7% 120.3
62030204 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
62030205 Of Wool Piece 3.3% 141.6
6203020 6 Of Blend containing Wool and Man Made Fibre Piece 3.0% 128.2
62030207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 4.1% 53.0
62030208 Of fabrics coated, covered or laminated with
polyurethance Piece 4.9% 196.0
62030299 Of Others Piece 2.4% 64.8
620303 Trousers, full pants
62030301 Of Cotton Piece 3.3% 36.1
62030302 Of Blend containing Cotton and Man Made Fibre Piece 3.0% 31.0
62030303 Of Man Made Fibres Piece 2.9% 35.5
62030304 Of Silk (other than containing N oil silk) Piece 5.1% 316.2
62030305 Of Wool Piece 2.5% 98.0
62030306 Of Blend containing Wool and Man Made Fibre Piece 2.6% 51.5
62030307 Of Cotton containing 1% or more by weight of Piece 2.5% 33.4
spandex/ lycra/elastane
62030399 Of Others Piece 2.5% 27.4
620304 Others (including capri/three -fourth pants and
ensembles)
62030401 Of Cotton Piece 2.2% 32.2
62030402 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 33.5
62030403 Of Man Made Fibres Piece 3.9% 48.3
62030404 Of Silk (other than containing Noil silk) Piece 5.1% 63.8
62030405 Of Wool Piece 2.5% 39.0
62030406 Of Blend containing Wool and Man Made Fibre Piece 2.6% 25.3
62030407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.8% 16.4
62030499 Of Others 1.4%
6204 Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and
brace overalls, breeches and shorts (other than
swimwear)
620401 Suits (combination comprising of at least one
trouser and one jacket)
62040101 Of Cotton Piece 3.1% 100.9
62040102 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 65.9
62040103 Of Man Made Fibres Piece 3.9% 124.0
62040104 Of Silk (other than containing Noil silk) Piece 5.1% 695.2
62040105 Of Wool Piece 3.3% 229.0
62040106 Of Blend containing Wool and Man Made Fibre Piece 3.0% 145.0
62040199 Of Others Piece 3.0% 67.0
620402 Jackets, blazers
62040201 Of Cotton Piece 3.1% 86.9
62040202 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 37.3
62040203 Of Man Made Fibres Piece 3.9% 141.5
62040204 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
62040205 Of Wool Piece 3.3% 131.0
62040206 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
62040207 Of Cotton co ntaining 1% or more by weight of
spandex/ lycra/elastane Piece 3.1% 31.0
62040208 Of fabrics coated, covered or laminated with
polyurethance Piece 4.9% 196.0
62040299 Of Others Piece 3.0% 31.0
620403 Dresses/frocks, skirts, divided skirts, trousers, ful l
pants
62040301 Of Cotton Piece 3.0% 48.6
62040302 Of Blend containing Cotton and Man Made Fibre 1.7%
62040303 Of Man Made Fibres Piece 2.9% 40.2
62040304 Of Silk (other than containing Noil silk) Piece 5.1% 316.2
62040305 Of Wool Piece 2.5% 98.0
62040306 Of Blend containing Wool and Man Made Fibre Piece 2.6% 50.0
62040307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.0% 22.1
62040399 Of Others Piece 2.2% 36
620404 Others (including capri/three -fourth pant s and
ensembles)
62040401 Of Cotton Piece 2.8% 32.0
62040402 Of Blend containing Cotton and Man Made Fibre Piece 3.4% 33.5
62040403 Of Man Made Fibres 1.9%
62040404 Of Silk (other than containing Noil silk) Piece 5.1% 63.8
62040405 Of Wool Piece 2.5% 39.0
62040406 Of Blend containing Wool and Man Made Fibre Piece 2.6% 25.3
62040407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.8% 16.4
62040499 Of Others 1.4%
6205 Men's or boys' shirts
620501 Of C otton Piece 2.4% 26.3
620502 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 18.2
620503 Of Man Made Fibres Piece 2.7% 25.0
620504 Of Silk (other than containing Noil silk) Piece 5.1% 385.0
620505 Of Wool Piece 2.5% 206.0
620506 Of Blend con taining Wool and Man Made Fibre Piece 2.6% 81.0
620507 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.6% 19.6
620599 Of Others Piece 2.4% 32.5
6206 Women's or girls' blouses, shirts and shirt -blouses
620601 Of Cotton Piece 2.9% 32.6
620602 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 24.1
620603 Of Man Made Fibres Piece 3.0% 27.3
620604 Of Silk (other than containing Noil silk) Piece 5.1% 385.0
620605 Of Wool Piece 2.5% 206.0
620606 Of Blend containi ng Wool and Man Made Fibre Piece 2.6% 81.0
620607 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.2% 21.0
620699 Of Others Piece 3.0% 28.9
6207 Men's or boys' singlets and other vests,
underpants, briefs, nightshirts, pyjama s, bath -
robes, dressing gowns and similar articles
620701 Dressing gowns, bathrobes, pyjamas, nightshirts
and similar articles
62070101 Of Cotton Piece 2.2% 16.0
62070102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21.0
620701 03 Of Man Made Fibres Piece 2.7% 29.0
62070104 Of Silk (other than containing Noil silk) Piece 5.1% 206.0
62070105 Of Wool Piece 2.5% 46.0
62070106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 38.0
62070107 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.2% 20.0
62070199 Of Others Piece 2.2% 13.4
620702 Singlets and other vests, underpants, briefs and
similar articles
62070201 Of Cotton Piece 2.1% 4.1
62070202 Of Blend containing Cotton and Man Made Fibr e Piece 2.4% 11.5
62070203 Of Man Made Fibres Piece 2.7% 11.1
62070204 Of Silk (other than containing Noil silk) Piece 5.1% 56.1
62070205 Of Wool Piece 2.5% 16.4
62070206 Of Blend containing Wool and Man Made Fibre Piece 2.6% 5.9
62070207 Of Cotton co ntaining 1% or more by weight of
spandex/ lycra/elastane Piece 2.8% 6.6
62070299 Of Others Piece 2.1% 4.6
6208 Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas,
negliges, bathrobes, dressing gowns and similar
articles
620801 Dressing gowns, bathrobes, pyjamas, negliges,
nightdresses (including nightshirts) and similar
articles
62080101 Of Cotton Piece 2.4% 29.3
62080102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21.0
62080 103 Of Man Made Fibres Piece 2.7% 29.0
62080104 Of Silk (other than containing Noil silk) Piece 5.1% 206.0
62080105 Of Wool Piece 2.5% 46.0
62080106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 38.0
62080107 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.2% 20.0
62080199 Of Others Piece 2.2% 13.4
620802 Singlets and other vests, slips, petticoats, briefs,
panties and similar articles
62080201 Of Cotton Piece 2.1% 20.0
62080202 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 11.5
62080203 Of Man Made Fibres Piece 2.7% 11.1
62080204 Of Silk (other than containing Noil silk) Piece 5.1% 56.1
62080205 Of Wool Piece 2.5% 16.4
62080206 Of Blend containing Wool and Man Made Fibre Piece 2.6% 5.9
62080207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 2.1% 5.2
62080299 Of Others Piece 2.1% 4.6
6209 Babies' garments and clothing accessories
620901 Of Cotton Piece 2.5% 17.4
620902 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 11.9
620903 Of Man Made Fibres Piece 2.7% 29.8
620904 Of Silk (other than containing Noil silk) Piece 5.1% 90.1
620905 Of Wool Piece 3.0% 76.8
620906 Of Blend containing Wool and Man Made Fibre Piece 2.6% 32.4
620907 Of Cotton c ontaining 1% or more by weight of
spandex/ lycra/elastane Piece 2.7% 31.5
620999 Of Others Piece 2.6% 38.2
6210 Garments, made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907
621001 Of Cotton Piece 3.1% 12.0
621002 Of Blend containing Cotton and Man Made Fibre Piece 3.3% 16.0
621003 Of Man Made Fibres Piece 3.5% 18.9
621004 Of Silk (other than containing Noil silk) Piece 5.1% 154.1
621005 Of Wool Piece 2.5% 75.3
621006 Of Blend containing Wool and Man Made Fibre Piece 2.6% 33.7
621099 Of Others Piece 3.0% 12.8
6211 Track suits, ski suits and swimwear; other
garments
621101 Women's or girls' blouses, shirts and shirt -blouses,
with tightening at the bottom
62110101 Of Cotton Piece 2.9% 23.3
62110102 Of Blend containin g Cotton and Man Made Fibre Piece 2.9% 25.7
62110103 Of Man Made Fibres Piece 2.7% 25.0
62110104 Of Silk (other than containing Noil silk) Piece 5.1% 385.0
62110105 Of Wool Piece 2.5% 206.0
62110106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 81.0
62110107 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.2% 21.0
62110199 Of Others Piece 2.5% 24.8
621102 Women's or girls' tops/cami
62110201 Of Cotton Piece 2.2% 28.9
62110202 Of Blend containing Cotton an d Man Made Fibre Piece 2.9% 25.7
62110203 Of Man Made Fibres Piece 2.9% 26
62110204 Of Silk (other than containing Noil silk) Piece 5.1% 385.0
62110205 Of Wool Piece 2.5% 206.0
62110206 Of Blend containing Wool and Man Made Fibre Piece 2.6% 81.0
62110 207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane Piece 3.2% 21.0
62110299 Of Others Piece 2.5% 24.8
621103 Other jackets not covered under heading 6203 or
62110301 Of Cotton Piece 3.1% 69.9
62110302 Of Blend containi ng Cotton and Man Made Fibre Piece 3.5% 37.3
62110303 Of Man Made Fibres Piece 3.9% 92.0
62110304 Of Silk (other than containing Noil silk) Piece 5.1% 379.0
62110305 Of Wool Piece 3.3% 131.0
62110306 Of Blend containing Wool and Man Made Fibre Piece 3.0% 95.0
62110399 Of Others Piece 3.1% 31.0
621104 Protective industrial wear
62110401 Protective industrial wear overall/coverall made of
cotton Piece 3.2% 27.4
62110402 Other protective industrial wear made of cotton Piece 3.2% 27.4
62110403 Protective industrial wear overall/coverall made of
Aramid fibre or Modacrylic fibre Piece 3.1% 81.7
62110404 Other protective industrial wear made of Aramid fibre Piece 3.2% 125.7
62110405 Protective industrial wear overall/coverall made of
Modacrylic fib re Piece 3.2% 108.0
62110406 Other protective industrial wear made of Modacrylic
fibre Piece 3.2% 97.9
62110499 Other protective industrial wear Piece 3.1% 80.9
621105 Kurta and Salwar/ Salwar suits/ salwar -kameez/
churidar -kameez, with or without dupat ta
62110501 Of Cotton Piece 3.2% 47.8
62110502 Of Blend containing Cotton and Man Made Fibre Piece 3.2% 28.0
62110503 Of Man Made Fibres Piece 3.2% 97.0
62110504 Of Silk (other than containing Noil silk) Piece 5.1% 295.0
62110505 Of Wool Piece 2.5% 59.0
62110506 Of Blend containing Wool and Man Made Fibre Piece 2.6% 26.0
62110599 Of Others Piece 3.2% 52.0
621106 Others
62110601 Of Cotton Piece 2.1% 27.7
62110602 Of Blend containing Cotton and Man Made Fibre Piece 3.3% 16.0
62110603 Of Man Made Fibres Piece 3.5% 18.9
62110604 Of Silk (other than containing Noil silk) Piece 5.1% 154.1
62110605 Of Wool Piece 2.5% 75.3
62110606 Of Blend containing Wool and Man Made Fibre Piece 2.6% 33.7
62110699 Of Others Piece 2.1% 22.2
6212 Brassi eres, girdles, corsets, braces, suspenders,
garters and similar articles and parts thereof,
whether or not knitted or crocheted
621201 Of Cotton Kg 2.1% 5.0
621202 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 32.0
621203 Of Man Made Fibr es Kg 3.5% 42.0
621204 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
621205 Of Wool Kg 2.5% 46.0
621206 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49.0
621299 Of Others Kg 2.1% 10.0
6213 Handkerchiefs
621301 Of Cotton Kg 2.1% 5.0
621302 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 32.0
621303 Of Man Made Fibres Kg 3.5% 42.0
621304 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
621305 Of Wool Kg 2.5% 46.0
621306 Of Blend containing Wool and Man Made Fibr e Kg 2.6% 49.0
621399 Of Others Kg 2.1% 10.0
6214 Shawls, scarves, mufflers, mantillas, veils and the
like
621401 Shawls, scarves, mufflers, stoles, mantillas and
veils
62140101 Of Cotton Piece 2.1% 12.0
62140102 Of Blend containing Cotto n and Man Made Fibre Piece 2.3% 15.2
62140103 Of Man Made Fibres Piece 2.6% 12.0
62140104 Of Silk (other than containing Noil silk) Piece 5.4% 74
62140105 Of Wool Piece 2.5% 44.6
62140106 Of Blend containing Wool and Man Made Fibre Piece 2.6% 33.0
62140199 Of Others Piece 2.1% 23.2
621402 Others
62140201 Of Cotton Kg 2.1% 5.0
62140202 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 32.0
62140203 Of Man Made Fibres Kg 3.5% 42.0
62140204 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
62140205 Of Wool Kg 2.5% 46.0
62140206 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49.0
62140299 Of Others Kg 2.1% 10.0
6215 Ties, bow ties and cravats
621501 Of Cotton Kg 2.1% 5.0
621502 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 32.0
621503 Of Man Made Fibres Kg 3.5% 42.0
621504 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
621505 Of Wool Kg 2.5% 46.0
621506 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49.0
621599 Of Others Kg 2.1% 10.0
6216 Gloves, mittens and mitts
621601 Of Cotton Kg 2.1% 5.0
621602 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 32.0
621603 Of Man Made Fibres Kg 3.5% 42.0
621604 Of Silk (other than containing Noil silk) Kg 5.1% 341.7
621605 Of Wool Kg 2.5% 46.0
621606 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49.0
621607 Gloves, specially designed for use in sports namely
Golf Gloves made of textile materials Piece 4.5% 14.9
621699 Of Others Kg 2.1% 10.0
6217 Other made up clothing accessories ; parts of
garments or of clothing accessories, other than
those of heading 6212
621701 Of Cotton Kg 2.1% 5.0
621702 Of Blend containing Cotton and Man Made Fibre Kg 3.3% 32.0
621703 Of Man Made Fibres Kg 3.5% 42.0
621704 Of Silk (other than c ontaining Noil silk) Kg 5.1% 341.7
621705 Of Wool Kg 2.5% 46.0
621706 Of Blend containing Wool and Man Made Fibre Kg 2.6% 49.0
621707 Fabric Belt Containing leather and man made fibres Kg 3.5% 34.7
621799 Of Others Kg 2.1% 10.0
CHAPTER – 63
OTHER MA DE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6301 Blankets and traveling rugs
630101 Of Cotton Kg 2.6% 34.0
630102 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 14.5
630103 Of Man Made Fibres Kg 2.2% 13.3
630104 Of Blend containing wool and acrylic Kg 3.0% 46.1
630199 Of others 1.5%
6302 Bed linen, table linen, toilet linen and kitchen linen
630201 Of Cotton Kg 2.6% 40.5
630202 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 19
63020 3 Of Man Made Fibres Kg 2.2% 32.2
630204 Of Silk (other than containing Noil silk) Kg 3.5% 435.7
630299 Of Others 1.5%
6303 Curtains (including drapes) and interior blinds;
curtain or bed valances
630301 Of Cotton Kg 3.0% 68.9
630302 Of Ble nd containing Cotton and Man Made Fibre Kg 2.6% 19.0
630303 Of Man Made Fibres Kg 2.2% 23.0
630304 Of Silk (other than containing Noil silk) Kg 3.5% 435.7
630399 Of Others 1.5%
6304 Other furnishing articles, excluding those of
heading 9404
630401 Of Cotton Kg 3.0% 68.9
630402 Of Blend containing Cotton and Man Made Fibre Kg 2.6% 19.0
630403 Of Man Made Fibres Kg 2.2% 23.0
630404 Of Silk (other than containing Noil silk) Kg 3.5% 435.7
630499 Of Others 1.5%
6305 Sacks and bags, of a kind used for the packing of
goods
630501 Flexible Intermediate Bulk Containers (FIBC) 1.2%
630502 Sacks and bags made of jute including hessian bags,
sacking bags, jute soil savers etc 1.5%
630599 Others 1.5%
6306 Tarpaulins, awnin gs and sunblinds; tents
(including temporary canopies and similar
articles); sails for boats, sailboards or landcraft;
camping goods 1.5%
6307 Other made up articles, including dress patterns
630701 Fabric Swatches
63070101 Of Cotton Kg 3.0% 68.9
63070102 Of Blend containing Cotton and Man Made Fibre Kg 2.6% 19.0
63070103 Of Man Made Fibres Kg 2.2% 23.0
63070199 Of Others 1.5%
630702 Others (excluding fabric swatches)
63070201 Of Cotton Kg 3.0% 68.9
63070202 Of Blend co ntaining Cotton and Man Made Fibre Kg 2.6% 19.0
63070203 Of Man Made Fibres Kg 2.2% 23.0
63070204 Of Silk (other than containing Noil silk) Kg 3.5% 435.7
63070299 Of Others 1.5%
6308 Sets consisting of woven fabric and yarn, whether
or not with acc essories, for making up into rugs,
tapestries, embroidered table cloths or serviettes,
or similar textile articles, put up in packings for
retail sale
630801 Of Cotton Kg 3.0% 68.9
630802 Of Blend containing Cotton and Man Made Fibre Kg 2.6% 19.0
630803 Of Man Made Fibres Kg 2.2% 23.0
630804 Of Silk (other than containing Noil silk) Kg 3.5% 435.7
630899 Of Others 1.5%
6309 Worn clothing and other worn articles NIL
6310 Used or new rags, scrap twine, cordage, rope and
cables and worn o ut articles of twine, cordage, rope
or cables, of textile materials NIL
CHAPTER – 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
6401 Waterproof footwear with outer soles and uppers
of rubber or of plastics, the uppers of which are
neither fixed to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or similar
processes 1.5%
6402 Other footwear with outer soles and uppers of
rubber or plastics
640201 Boots/ Half boots/ Shoes made of synthetic and/or
textil e material Pair 6.1% 83
640299 Others 1.5%
6403 Footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of
leather
640301 Leather shoes for adults, namely boots and half boots Pair 6.1% 182.4
640302 Deleted
640303 Deleted
640304 Deleted
640305 Leather shoes for adults, other than boots and half
boots Pair 6.1% 149.7
640306 Deleted
640307 Leather boots/half boots/shoes for children Pair 6.1% 96.1
640308 Deleted
640309 Leathe r sandals (including chappals / slippers) Pair 6.1% 107.1
640310 Deleted
640311 Leather safety footwear with protective metal toe cap Pair 9.0% 193.6
640312 Leather safety footwear with protective toe cap of
composite/ synthetic material Pair 7.5% 199.5
640399 Others 1.5%
6404 Footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of textile
materials
640401 Of rubber sole with canvas upper 1.5%
640402 Boots/ Half boots/ Shoes with upper of synth etic
and/or textile material Pair 6.1% 143.8
640403 Sandals of Leather -cum-synthetic/textile materials 1.9%
640404 Of TPR/PU sole with canvas upper 1.5%
640405 Sandals of synthetic and/or textile material 1.5%
640499 Others 1.5%
6405 Other footwear 1.5%
6406 Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable
in-soles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof
640601 Leath er shoe uppers for adults, namely boots and half
boots with or without insoles (socks) Pair 4.0% 74.4
640602 Deleted
640603 Deleted
640604 Deleted
640605 Leather shoe uppers for adults, other than boots and
half boots with or withou t insoles (socks) Pair 4.0% 73.1
640606 Deleted
640607 Leather uppers for boots/half boots/shoes for children
with or without insoles (socks) Pair 4.0% 39.2
640608 Deleted
640609 Leather sandal uppers with or without insoles (socks) Pair 3.4% 30.4
640610 Deleted
640611 Leather woven sandal uppers Pair 3.4% 76.6
640612 Leather soles Pair 3.4% 20.4
640613 Leather -cum-synthetic/textile footwear uppers with or
without insoles (socks) Pair 3.4% 45.7
640614 Synthetic uppers for footwea r with or without insoles
(socks) Pair 3.4% 63.2
640615 PU Unit sole 1.5%
640616 Leather insoles (Leather socks) for adult shoes Pair 2.5% 5.3
640617 Deleted
640618 Leather gaiters or chaps Pair 3.4% 54.6
640619 Synthetic gaiters or chaps 1.5%
640699 Others 1.5%
CHAPTER – 65
HEADGEAR AND PARTS THEREOF
6501 Hat-forms, hat bodies and hoods of felt, neither
blocked to shape nor with made brims; plateaux
and manchons (including slit manchons), of felt 1.2%
6502 Hat-shapes, plait ed or made by assembling strips
of any material, neither blocked to shape, nor with
made brims, nor lined, nor trimmed 1.2%
6503 Deleted
6504 Hats and other headgear, plaited or made by
assembling strips of any material, whether or not
lined or trimmed 1.2%
6505 Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric, in
the piece (but not in strips) whether or not lined or
trimmed; hair -nets of any material, whether or not
lined or timed Piece 3.0% 4.71
6506 Other headgear, whether or not lined or trimmed
650601 Bicycle Helmet made of Polystyrene 1.2%
650602 Safety Helmet (made out of fibre glass reinforced
plastics) weight 1425 gms +/ - 20 gms 1.2%
650603 Cricket Helmets 1.2%
650604 Leather Caps/Hats Piece 3.0% 64.2
650699 Others 1.2%
6507 Head -bands, linings, covers, hat foundations, hat
frames, peaks and chinstraps, for headgear 1.2%
CHAPTER – 66
UMBRELLAS, SUN UMBRELLAS, WALKING -STICKS, WHIPS, RIDING -CROPS AND PARTS THEREOF
6601 Umbrellas and sun umbrellas (including walking -
stick umbrellas, garden umbrellas and similar
umbrellas) 1.2%
6602 Walking -sticks, seat -sticks, whips, riding -crops and
the like 1.2%
6603 Parts, trimmings and accessories of art icles of
heading 6601 or 6602 1.2%
CHAPTER – 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL
FLOWERS; ARTICLES OF HUMAN HAIR
6701 Skins and other parts of birds with their feathers
or down, feathers, parts of feathe rs, down and
articles thereof (other than goods of heading 0505
and worked quills and scapes) Nil
6702 Artificial flowers, foliage and fruit and parts
thereof; articles made of artificial flowers, foliage
or fruit 1.2%
6703 Human hair, dressed, t hinned, bleached or
otherwise worked; wool or other animal hair or
other textile materials, prepared for use in making
wigs or the like
670301 Human hair, dressed, thinned, bleached or otherwise
worked 0.15%
670399 Others Nil
6704 Wigs, fa lse beards, eyebrows and eyelashes,
switches and the like, of human or animal hair or Nil
of textile materials; articles of human hair not
elsewhere specified or included
CHAPTER – 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MAT ERIALS
6801 Setts, curbstones and flagstones, of natural stone
(except slate) 1%
6802 Worked monumental or building stone (except
slate) and articles thereof, other than goods of
heading 6801; mosaic cubes and the 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
polished 1%
680203 Granite/Marble Slabs, whether or not polished 1%
680204 Other Artistic and Decorative crafted stone products
(Handicraft) 1%
680205 Artistic and Decorative crafted products of
Marble(Handicraft) Kg 2.2% 13
680299 Others 1%
6803 Worked slate and articles of slate or of
agglomerated slate 1%
6804 Millstones, grindstones, grinding wheels and the
like, without frameworks, for grinding,
sharpening, polishing, trueing or cutting, hand
sharpening or polishing stones, and parts thereof,
of natural stone, of agglomerated natural or
artificial abrasives, or of ceramics, with or without
parts of other materials 1%
6805 Natural or artificial abrasive powder or grain, on a
base of textile material, of paper, of paperboard or
of other materials, whether or not cut to shape or
sewn or otherwise made up 1%
6806 Slag wool, rock wool and similar mineral wools;
exfoliated vermiculite, expanded clays, foamed slag
and similar expanded mineral materials; mixtures
and articles of heat insulating, sound -insulating or
sound -absorbing mineral materials, other than
those of heading 6811 or 6812 or of Chapter 69 1%
6807 Articles of asphalt or of similar material (for
example, petroleum bitumen or coal tar pitch) 1%
6808 Panels, boards, tiles, blocks and similar articles of
vegetable fibre, of straw or of sha vings, chips,
particles, sawdust or other waste, of wood,
agglomerated with cement, plaster or other
mineral binders 1%
6809 Articles of plaster or of compositions based on
plaster 1%
6810 Articles of cement, of concrete or of artificial stone,
whether or not reinforced 1%
6811 Articles of asbestos -cement, of cellulose fibre -
cement or the like 1%
6812 Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium
carbonate; articles of such mixtur es or of asbestos
(for example, thread, woven fabric, clothing,
headgear, footwear, gaskets), whether or not
reinforced, other than goods of heading 6811 or
6813 1%
6813 Friction material and articles thereof (for example,
sheets, rolls, strips, segme nts, discs, washers, pads),
not mounted, for brakes, for clutches or the like,
with a basis of asbestos, of other mineral
substances or of cellulose, whether or not combined
with textile or other materials 1%
6814 Worked mica and articles of mica, inc luding
agglomerated or reconstituted mica, whether or
not on a support of paper, paperboard or other
materials 1%
6815 Articles of stone or of other mineral substances
(including carbon fibres, articles of carbon fibres
and articles of peat), not else where specified or
included 1%
CHAPTER – 69
CERAMIC PRODUCTS
6901 Bricks, blocks, tiles and other ceramic goods of
siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous earths
690101 Silica Bricks/Sh apes For B.F Stoves 1.7%
690102 Silica Bricks/Shapes For Coke Ovens 1.7%
690199 Others 1.7%
6902 Refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods, other
than those of siliceous fossil meals or similar
siliceous earths
690201 High Alumina (Bubble Alumina Based) Bricks and
Shapes and/or Castable and Mortars 1.7%
690202 High Alumina (Synthetic Base) Bricks/Shapes and/or
Ramming Mass, Castables and Mortars 1.7%
690203 High Alumina Blast Furnace Stove Bricks/ Shapes
and Mortars 1.7%
690204 High Alumina Bricks and Shapes and/or Ramming
Mass, Castables and Mortars 1.7%
690205 Magnesia Dolomite Bricks and Shapes and/or
Ramming Mass, Castables and Mortars 1.7%
690206 Magnesite Chrome M agnesia Co -clinker Bricks and
Shapes and/or Ramming Mass, Castables and Mortars 1.7%
690207 Magnesia Carbon Bricks/Shapes and/or Ramming
Mass, Castables and Mortars 1.7%
690208 Magnesite Bricks and Shapes and/or Ramming Mass,
Castables and Mortar s 1.7%
690209 Alumina Carbon Bricks/ Shapes and/or Ramming
Mass, Castables and Mortars 1.7%
690210 Alumina Carbon/ Slide Gate Plate Refractory and
Attachments 1.7%
690211 Alumina Fused Cast Refractories 1.7%
690212 Chrome Magnesite Bric ks and Shapes and/or
Ramming Mass, Castables and Mortars 1.7%
690213 Alumina Carbon Continuous Casting Refractories
and/or Mortars 1.7%
690299 Others 1.7%
6903 Other refractory ceramic goods (for example,
retorts, crucibles, muffles, nozzles , plugs, supports,
cupels, tubes, pipes, sheaths, rods and sliding
gates), other than those of siliceous fossil meals or
of similar siliceous earths 1.4%
6904 Ceramic building bricks, flooring blocks, support 1.4%
or filler tiles and the like
6905 Roofing tiles, chimney -pots, cowls, chimney liners,
architectural ornaments and other ceramic
constructional goods 1.4%
6906 Ceramic pipes, conduits, guttering and pipe fittings 1.4%
6907 Ceramic flags and paving, hearth or wall tiles;
ceramic mosaic cubes and the like, whether or not
on a backing; finishing ceramics
690701 Ceramic Glazed Floor Tiles Coloured 1.7%
690702 Ceramic Glazed Wall Tiles 1.7%
690703 Others Glazed 1.7%
690799 Others 1.4%
6908 Omitted
6909 Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar
receptacles of a kind used in agriculture; ceramic
pots, jars and similar articles of a kind used for the
conveyance or packing of goods 1.4%
6910 Cera mic sinks, wash basins, wash basin pedestals,
baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures 1.4%
6911 Tableware, kitchenware, other household articles
and toilet articles, of porcelain or china 1.4%
6912 Ceramic tableware, kitchen -ware, other household
articles and toilet articles, other than of porcelain
or china 1.4%
6913 Statuettes and other ornamental ceramic articles 1.4%
6914 Other ceramic articles 1.4%
CHAPTER – 70
GLASS AND GLASSW ARE
7001 Cullet and other waste and scrap of glass,
excluding glass from cathode ray tubes or other
activated glass of heading 8549; glass in the
mass Nil
7002 Glass in balls (other than microspheres of heading
7018), rods or tubes, un worked 1.2%
7003 Cast glass and rolled glass, in sheets or profiles,
whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked 1.2%
7004 Drawn glass and blown glass, in sheets, whether or
not having an absor bent, reflec -ting or non -
reflecting layer, but not otherwise worked 1.2%
7005 Float glass and surface ground or polished glass, in
sheets, whether or not having an absorbent,
reflecting or non -reflecting layer, but not otherwise
worked 1.2%
7006 Glass of heading 7003, 7004 or 7005, bent, edge -
worked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other
materials 1.2%
7007 Safety glass, consisting of toughened (tempered) or
laminated glass 1.2%
7008 Multip le-walled insulating units of glass 1.2%
7009 Glass mirrors, whether or not framed, including
rear-view mirrors
700901 Bicycle Mirror 1.2%
700999 Others 1.2%
7010 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other contai ners, of glass, of a kind
used for the conveyance or packing of goods;
preserving jars of glass; stoppers, lids and other
closures, of glass 1.2%
7011 Glass envelopes (including bulbs and tubes), open,
and glass parts thereof, without fittings, for e lectric
lamps and light sources, cathode -ray tubes or the
like 1.2%
7012 Deleted
7013 Glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes (other
than that of heading 7010 or 7018)
701301 Hand-cut lead crystal glassware 1.2%
701302 Opal glassware/kitchenware 1.2%
701303 Jars, perfume bottles, candle plates/coasters, votives,
lotion bottles/soap -dishes, ornamental
spheres/stars/bells 1.2%
701399 Others 1.2%
7014 Signalling g lassware and optical elements of glass
(other than those of heading 7015), not optically
worked 1.2%
7015 Clock or watch glasses and similar glasses, for non -
corrective or corrective spectacles, curved, bent,
hollowed or the like; not optically worked ; hollow
glass spheres and their segments, for the
manufacture of such glasses 1.2%
7016 Paving blocks, slabs, bricks, squares, tiles and
other articles of pressed or moulded glass, whether
or not wired, of a kind used for building or
construction pur poses; glass cubes and other glass
small wares, whether or not on a backing, for
mosaics or similar decorative purposes; leaded
lights and the like; multi -cellular or foam glass in
blocks, panels, plates, shells or similar forms 1.2%
7017 Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated
701701 Laboratory Glass ware 1.2%
701799 Others 1.2%
7018 Glass beads, imitation pearls, imitation precious or
semi -precious stones and similar glass smallwares,
and articles thereof other than imitation jewellery;
glass eyes other than prosthetic articles; statuettes
and other orna -ments of lamp -worked glass, other
than imitation jewellery; glass microspheres not
exceeding 1 mm in diameter
701801 Glass Bead s and articles thereof 1.2%
701899 Others 1.2%
7019 Glass fibres (including glass wool) and articles
thereof (for example, yarn, rovings, woven fabrics) 1.2%
7020 Other articles of glass
702001 Glass Artware / Handicrafts Kg 3.2% 29.6
702002 Glass Artware / Handicrafts made of two or more ply
glass with or without metallic fusion Kg 2.3% 24
702003 Glass Refills Silver Coated for Vacuum Flasks Kg 5.1% 24
702004 Glass Artware / Handicrafts with silver coating Kg 3.3% 24
702005 Glass Artware / Handicrafts with glass chatons Kg 2.3% 24
702006 Glass artware/ handicrafts with LED Kg 4.8% 34.9
702099 Others 1.2%
CHAPTER – 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI -PRECIOUS STONES, PRECIOUS METALS, METALS
CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;
IMITATION JEWELLERY;COIN
7101 Pearls, natural or cultured, whether or not worked
or graded but not strung, mounted or set; pearls,
natural or cultured, temporarily strung for
convenience of transport Nil
7102 Diamonds, whether or not worked, but not
mounted or set Nil
7103 Precious stones (other than diamonds) and
semiprecious stones, whether or not worked or
graded but not strung, mounted or set; ungraded
precious stones (other than diamonds) and semi -
precious sto nes, temporarily strung for
convenience of transport Nil
7104 Synthetic or reconstructed precious or
semiprecious stones, whether or not worked or
graded but not strung, mounted or set; ungraded
synthetic or reconstructed precious or semi -
precious sto nes, temporarily strung for
convenience of transport Nil
7105 Dust and powder of natural or synthetic precious
or semi -precious stones Nil
7106 Silver (including silver plated with gold or
platinum), unwrought or in semi -manufactured
forms, or in powder form Nil
7107 Base metals clad with silver, not further worked
than semi -manufactured Nil
7108 Gold (including gold plated with platinum)
unwrought or in semi -manufactured forms, or in
powder form Nil
7109 Base metals or silver, clad with gold, not further
worked than semi -manufactured Nil
7110 Platinum, unwrought or in semi -manufactured
form, or in powder form Nil
7111 Base metals, silver or gold, clad with platinum, not
further worked than semi -manufactured Nil
7112 Waste and scrap of precious metal or of metal
clad with precious metal; other waste and
scrap containing precious metal or precious
metal compounds, of a kind used principally for
the recovery of precious metal other than goods of
heading 8549 Nil
7113 Articles of jewellery and parts thereof, of precious
metal or of metal clad with precious metal
711301 Articles of jewellery and parts thereof, made of gold Gms. ₹ 704.1 per gram
of net gold
content (.995 or
more purity) in
the jewellery
711302 Articles of jewellery and parts thereof, made of silver Kg ₹ 8949 per kg of
net silver content
(.999 purity) in
the jewellery
711399 Others Nil
7114 Articles of goldsmiths’ or silversmiths’ wares and
parts thereof, of precious metal or of metal clad
With precious metal
711401 Articles made of silver Kg ₹ 8949 per kg of
net silver content
(.999 purity) in
the jewellery
711499 Others Nil
7115 Other ar ticles of precious metal or of metal clad
with precious metal Nil
7116 Articles of natural or cultured pearls, precious or
semi -precious stones (natural, synthetic or
reconstructed) Nil
7117 Imitation jewellery
711701 Brass jewellery 1.3%
711702 Aluminium jewellery 1.3%
711703 Plastic Imitation Jewellery with or without
embellish -ments 1.3%
711704 Plastic bangles with or without embellishments 1.3%
711705 Stainless steel jewellery 1.3%
711706 Iron jewellery 1.3%
711707 Glass jewellery 1.3%
711799 Others Nil
7118 Coin Nil
CHAPTER – 72
IRON AND STEEL
7201 Pig iron and spiegeleisen in pigs, blocks or other
primary forms 1.4%
7202 Ferro alloys 1%
7203 Ferrous products obtained b y direct reduction of
iron ore and other spongy ferrous products, in
lumps, pellets or similar forms; iron having
minimum purity by weight of 99.94%, in lumps,
pellets or similar forms 1%
7204 Ferrous waste and scrap; remelting scrap ingots of
iron or steel Nil
7205 Granules and powders, of pig iron, spiegeleisen,
iron or steel 1%
7206 Iron and non -alloy steel in ingots or other primary
forms (excluding iron of heading 7203) 1%
7207 Semi -finished products of iron or non -alloy steel 1.4%
7208 Flat-rolled products of iron or non -alloy steel, of a
width of 600 mm or more, hot -rolled, not clad,
plated or coated 1.5%
7209 Flat-rolled products of iron or non -alloy steel, of a
width of 600 mm or more, cold -rolled (cold -
reduced), not cl ad, plated or coated 1.5%
7210 Flat-rolled products of iron or non -alloy steel, of a
width of 600 mm or more, clad, plated or coated 1.5%
7211 Flat-rolled products of iron or non -alloy steel, of a
width of less than 600 mm, not clad, plated or
coated 1.5%
7212 Flat-rolled products of iron or non -alloy steel, of a
width of less than 600 mm, clad, plated or coated 1.5%
7213 Bars and rods, hot -rolled, in irregularly wound
coils, of iron or non -alloy steel 1.5%
7214 Other bars and rods of iron or non -alloy steel, not
further worked than forged, hot -rolled, hot -drawn
or hot -extruded, but including those twisted after 1.5%
rolling
7215 Other bars and rods of iron or non -alloy steel 1.5%
7216 Angles, shapes and sections of iron o r non -alloy
steel 1.5%
7217 Wire of iron or non -alloy steel 1.5%
7218 Stainless steel in ingots or other primary forms;
semi -finished products of stainless steel 1.5%
7219 Flat-rolled products of stainless steel, of a width of
600 mm or more 1.5%
7220 Flat-rolled products of stainless steel, of a width of
less than 600 mm
722001 Of thickness 0.25 mm or less 1.5%
722099 Others 1.5%
7221 Bars and rods, hot -rolled, in irregularly wound
coils, of stainless steel 1.5%
7222 Other bars and rods of stainless steel; angles,
shapes and sections of stainless steel 1.5%
7223 Wire of stainless steel 1.5%
7224 Other alloy steel in ingots or other primary forms;
semi -finished products of other alloy steel 1.5%
7225 Flat-rolled products of other alloy steel, of a width
of 600 mm or more 1.5%
7226 Flat-rolled products of other alloy steel, of a width
of less than 600 mm 1.5%
7227 Bars and rods, hot -rolled, in irregularly wound
coils, of other alloy steel 1.5%
7228 Other bars and rods of other alloy steel; angles,
shapes and sections, of other alloy steel; hollow
drill bars and rods, of alloy or non -alloy steel
722801 Hollow drill bars and rods, of non -alloy steel 1.5%
722899 Others 1.5%
7229 Wire of other alloy steel 1.5%
CHAPTER – 73
ARTICLES OF IRON OR STEEL
7301 Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements;
welded angles, shapes and sections, of iron or steel 1.5%
7302 Railway or tramway track construction material of
iron or steel, the following: rails, check -rails and
rack rails, switch blades, crossing frogs, point rods
and other crossing pieces, sleepers (cross -ties), fish -
plates, chairs, chair wedges, sole plates (base
plates), rail clips, bedplates, ties and other material
specialized for jointing or fixing rails 1.5%
7303 Tubes, pipes and hollow profiles, of cast iron 1.5%
7304 Tubes, pipes and hollow profiles, seamless, of iron
(other than cast iron) or steel
730401 Of mild carbon steel 1.5%
730402 Of alloy or stainless steel 1.5%
730499 Of others 1.5%
7305 Other tubes and pipes (for example, welded,
riveted or similarly closed), having circular cross -
sections, the external diameter of whic h exceeds
406.4 mm, of iron or steel 1.5%
7306 Other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or similarly 1.5%
closed), of iron or steel
7307 Tube or pipe fittings (for example, couplings,
elbows, sleeves), of iron or steel
730701 Of alloy or stainless steel 1.5%
730799 Of others 1.5%
7308 Structures (excluding prefabricated buildings of
heading 9406) and parts of structures (for example,
bridges and bridge -sections, lock -gates, towers,
lattice masts, roofs, roofing frame -works, doors
and windows and their frames and thresholds for
doors, shutters, balustrades, pillars and columns),
of iron or steel; plates, rods, angles, shapes,
sections, tubes and the like, prepared for use in
structures, of ir on or steel 1.5%
7309 Reservoirs, tanks, vats and similar containers for
any material (other than compressed or liquefied
gas), of iron or steel, of a capacity exceeding 300L,
whether or not lined or heat -insulated, but not
fitted with mechanical or t hermal equipment 1.5%
7310 Tanks, casks, drums, cans, boxes and similar
containers, for any material (other than
compressed or liquefied gas), of iron or steel, of a
capacity not exceeding 300L, whether or not lined
or heat -insulated, but not fitted w ith mechanical or
thermal equipment 1.5%
7311 Containers for compressed or liquefied gas, of iron
or steel 1.5%
7312 Stranded wire, ropes, cables, plaited bands, slings
and the like, of iron or steel, not electrically
insulated 1.5%
7313 Barbed wire of iron or steel; twisted hoop or single
flat wire, barbed or not, and loosely twisted double
wire, of a kind used for fencing of iron or steel 1.5%
7314 Cloth (including endless bands), Grill, netting and
fencing, of iron or steel wire; expa nded metal of
iron or steel 1.5%
7315 Chain and parts thereof, of iron or steel
731501 Industrial roller chains 1.5%
731599 Others 1.5%
7316 Anchors, grapnels and parts thereof, of iron or
steel 1.5%
7317 Nails, tacks, drawing pi ns, corrugated nails, staples
(other than those of heading 8305) and similar
articles, of iron or steel, whether or not with heads
of other material, but excluding such articles with
heads of copper 1.5%
7318 Screws, bolts, nuts, coach -screws, screw h ooks,
rivets, cotters, cotter -pins, washers (including
spring washers) and similar articles, of iron or steel 1.5%
7319 Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles, for
use in the hand, of iron o r steel; safety pins and
other pins, of iron or steel, not elsewhere specified
or included 1.5%
7320 Springs and leaves for springs, of iron or steel 1.5%
7321 Stoves, ranges, grates, cookers (including those
with subsidiary boilers for central h eating),
barbecues, braziers, gas -rings, plate warmers and
similar non -electric domestic appliances, and parts
thereof, of iron or steel 1.5%
7322 Radiators for central heating, not electrically
heated, and parts thereof, of iron or steel; air
heaters and hot air distributors (including
distributors which can also distribute fresh or
conditioned air), not electrically heated,
incorporating a motor -driven fan or blower, and
parts thereof, of iron or steel 1.5%
7323 Table, kitchen or other household articles and
parts thereof, of iron or steel; iron or steel wool;
pot scourers and scouring or polishing pads, gloves
and the like, of iron or steel
732301 Of stainless steel 1.5%
732302 Copper bottom or aluminium brazed or aluminium
clad st ainless steel utensils 1.5%
732303 Of stainless steel having nickel content of 8% or more 1.5%
732304 Copper bottom or aluminium brazed or aluminium
clad stainless steel utensils having nickel content of
8% or more 1.5%
732399 Others 1.5%
7324 Sanitary ware and parts thereof, of iron or steel 1.5%
7325 Other cast articles of iron or steel
732501 Machined parts/components made wholly or
predominantly of Alloy Steel/Stainless Steel
manufactured through casting process 1.5%
732599 Others 1.5%
7326 Other articles of iron and steel
732601 Handicrafts/ Artware of cast iron or iron or steel, with
or without plating/coating/galvanizing/brass 1.7%
732602 Handicraft/Artware of stainless steel 1.7%
732603 Machined parts / components made wholly or
predominantly of Alloy Steel/Stainless Steel,
manufactured through forging process 1.5%
732699 Others 1.5%
CHAPTER – 74
COPPER AND ARTICLES THEREOF
7401 Copper mattes; cement co pper (precipitated
copper) 1.2%
7402 Unrefined copper; copper anodes for electrolytic
refining 1.2%
7403 Refined copper and copper alloys, unwrought 1.2%
7404 Copper waste and scrap Nil
7405 Master alloys of copper 1.2%
7406 Copper powders and flakes 1.2%
7407 Copper bars, rods and profiles 1.2%
7408 Copper wire 1.2%
7409 Copper plates, sheets and strip, of a thickness
exceeding 0.15 mm 1.2%
7410 Copper foil (whether or not printed or backed with
paper, perboard , plastics or similar backing
materials) of a thickness (excluding any backing)
not exceeding 0.15 mm 1.2%
7411 Copper tubes and pipes 1.2%
7412 Copper tube or pipe fittings (for example,
couplings, elbows, sleeves)
741201 Brass or Copper bushes, tubes or pipe fittings Kg 2.2% 39.5
741299 Others 1.2%
7413 Stranded wire, cables, plated bands and the like, of
copper, not electrically insulated 1.2%
7414 Deleted
7415 Nails, tacks, drawing pins, staples (other than those
of heading 8305) and similar articles, of copper or
of iron or steel with heads of copper; screws, bolts,
nuts, screw hooks, rivets, cotters, cotter -pins,
washers (including spring washers) and similar
articles, of copper
741501 Of Brass Kg 2.2% 39.5
741599 Others 1.2%
7416 Deleted
7417 Deleted
7418 Table, kitchen or other household articles and
parts thereof, of copper; pot scourers and scouring
or polishing pads, gloves and the like, of copper;
sanitary ware and parts thereof, of co pper
741801 Sanitary and bathroom fittings (of gun metal) Kg 2.2% 39.5
741802 Sanitary and Bathroom Fittings including parts /
components thereof made of Brass whether or not
Nickel / Chrome Plated Kg 2.2% 39.5
741803 Electro plated nickel silver ware (EPNS) Kg 2.2% 39.5
741899 Others of brass and other copper alloys Kg 2.2% 39.5
7419 Other articles of copper
741901 Artware / Handicraft of brass Kg 2.2% 63.6
741902 Artware / Handicraft of copper Kg 2.2% 60.8
741998 Other articles of bras s, including bushes Kg 2.2% 39.5
741999 Other articles of copper, including bushes Kg 2.2% 49
CHAPTER – 75
NICKEL AND ARTICLES THEREOF
7501 Nickel mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy 0.15%
7502 Unwrough t nickel 0.15%
7503 Nickel waste and scrap Nil
7504 Nickel powders and flakes 0.15%
7505 Nickel bars, rods, profiles and wire 0.15%
7506 Nickel plates, sheets, strip and foil 0.15%
7507 Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves) 0.15%
7508 Other articles of nickel 0.15%
CHAPTER – 76
ALUMINIUM AND ARTICLES THEREOF
7601 Unwrought aluminium 1%
7602 Aluminium waste and scrap Nil
7603 Aluminium powders and flakes 1.2%
7604 Aluminium bars, rods and profiles 1.2%
7605 Aluminium wire 1.2%
7606 Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm 1.2%
7607 Aluminium foil (whether or not printed or backed
with paper, paperboard, plastics or sim ilar
backing materials) of a thickness (excluding any
backing) not exceeding 0.2mm 1.2%
7608 Aluminium tubes and pipes 1.2%
7609 Aluminium tube or pipe fittings (for example,
couplings, elbows, sleeves) 1.2%
7610 Aluminium structures (exclud ing prefabricated
buildings of heading 9406) and parts of structures
(for example, bridges and bridge -sections, towers,
lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for
doors, balustrades, pillars and columns) ;
aluminium plates, rods, profiles, tubes and the like,
prepared for use in structures 1.2%
7611 Aluminium reservoirs, tanks, vats and similar
containers, for any material (other than
compressed or liquefied gas), of a capacity
exceeding 300l, whether or not lined or heat -
insulated, but not fitted with mechanical or
thermal equipment 1.2%
7612 Aluminium casks, drums, cans, boxes and similar
containers (including rigid or collapsible tubular
containers), for any material (other than
compressed or l iquefied gas), of a capacity not
exceeding 300l, whether or not lined or heat -
insulated, but not fitted with mechanical or
thermal equipment 1.2%
7613 Aluminium containers for compressed or liquefied
gas 1.2%
7614 Stranded wire, cables, plaited b ands and the like,
of aluminium, not electrically insulated
761401 Aluminium conductor steel reinforced (ACSR) Kg 2% 16.9
761499 Others 1.2%
7615 Table, kitchen or other household articles and
parts thereof, of aluminium; pot scourers and
scou ring or polishing pads, gloves and the like, of
aluminium; sanitary ware and parts thereof, of
aluminium 1.2%
7616 Other articles of aluminium
761601 Aluminum Artware/Handicrafts 1.7%
761699 Others 1.2%
CHAPTER –78
LEAD AND ARTICLES T HEREOF
7801 Unwrought lead Kg 2.4% 3.9
7802 Lead waste and scrap Nil
7803 Deleted
7804 Lead plates, sheets, strip and foil; lead powders
and flakes 1.2%
7805 Deleted
7806 Other articles of lead 1.2%
CHAPTER – 79
ZINC AND ART ICLES THEREOF
7901 Unwrought zinc 1.2%
7902 Zinc waste and scrap Nil
7903 Zinc dust, powders and flakes 1.2%
7904 Zinc bars, rods, profiles and wire 1.2%
7905 Zinc plates, sheets, strip and foil 1.2%
7906 Deleted
7907 Other articles of zinc 1.2%
CHAPTER – 80
TIN AND ARTICLES THEREOF
8001 Unwrought tin Nil
8002 Tin waste and scrap Nil
8003 Tin bars, rods, profiles and wire 1.2%
8004 Deleted
8005 Deleted
8006 Deleted
8007 Other article s of tin
800701 Tin plates, sheets and strip, of a thickness exceeding
0.2 mm 1.2%
800799 other Nil
CHAPTER – 81
OTHER BASE METALS; CERMETS ARTICLES THEREOF
8101 Tungsten (wolfram) and articles thereof, including
waste and scrap 1.2%
8102 Molybdenum and articles thereof , including waste
and scrap 1.2%
8103 Tantalum and articles thereof, including waste and
scrap 1.2%
8104 Magnesium and articles thereof, including waste
and scrap 1.2%
8105 Cobalt mattes and other interm ediate products of
cobalt metallurgy; cobalt and articles thereof,
including waste and scrap 1.2%
8106 Bismuth and articles thereof, including waste and
scrap 1.2%
8107 Cadmium and articles thereof, including waste and
scrap 1.2%
8108 Titani um and articles thereof, including waste and
scrap 1.2%
8109 Zirconium and articles thereof, including waste
and scrap 1.2%
8110 Antimony and articles thereof, including waste and
scrap 1.2%
8111 Manganese and articles thereof, including was te
and scrap 1.2%
8112 Beryllium, chromium, hafnium, rhenium,
thallium, cadmium, germanium, vanadium,
gallium, indium and niobium (columbium),
articles of these metals, including waste and scrap 1.2%
8113 Cermets and articles thereof, i ncluding waste and
scrap 1.2%
CHAPTER – 82
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
PARTS THEREOF OF BASE METAL
8201 Hand tools, the following: spades, shovels,
mattocks, picks, hoes, forks and rakes; axes, bill
hooks and similar hewing tools; secateurs and
pruners of any kind; scythes, sickles, hay knives,
hedge shears, timber wedges and other tools of a
kind used in agriculture, horticulture or forestry 1.7%
8202 Hand saws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades) 1.7%
8203 Files, rasps, pliers (including cutting pliers),
pincers, tweezers, metal cutting shears, pipe -
cutters, bolt croppers, perforating punches and
similar hand tools Kg 2% 15
8204 Hand -operated spanners and wre nches (including
torque meter wrenches but not including tap
wrenches); interchangeable spanner sockets, with
or without handles Kg 2% 12
8205 Hand tools (including glaziers’ diamonds), not
elsewhere specified or included; blow lamps; vices;
clamps and th e like, other than accessories for and
parts of, machine -tools or water -jet cutting
machines; anvils; portable forges; hand or pedal -
operated grinding wheels with frameworks 1.7%
8206 Tools of two or more of the headings 8202 to 8205,
put up in sets f or retail sale 1.7%
8207 Interchangeable tools for hand tools, whether or
not power -operated, or for machine – tools (for
example, for pressing, stamping, punching,
tapping, threading, drilling, boring, broaching,
milling, turning or screw driving), i ncluding dies
for drawing or extruding metal, and rock drilling
or earth boring tools
820701 PCB drills made from solid tungsten carbide blanks or
rods 1.7%
820799 Others 1.7%
8208 Knives and cutting blades, for machines or for
mechanical appliances 1.7%
8209 Plates, sticks, tips and the like for tools,
unmounted, of cermets 1.7%
8210 Hand -operated mechanical appliances, weighing 10
kg or less, used in the preparation, conditioning or
serving of food or drink 1.7%
8211 Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading 8208, and blades therefor
821101 Of stainless steel 1.7%
821199 Others 1.7%
8212 Razors and razor blades (including razor blanks in
strips)
821201 Stainless Steel safety razor Blades 1.7%
8212 99 Others 1.7%
8213 Scissors, tailors’ shears and similar shears, and
blades therefore 1.7%
8214 Other articles of cutlery (for example, hair
clippers, butchers’ or kitchen cleavers, choppers
and mincing knives, paper knives); manicure or
pedicu re sets and instruments (including nail files)
821401 Of stainless steel 1.7%
821402 Of stainless steel having nickel content of 8% or more 1.7%
821499 Others 1.7%
8215 Spoons, forks, ladles, skimmers, cake -servers, fish -
knives, butte r-knives, sugar tongs and similar
kitchen or tableware
821501 Of stainless steel 1.7%
821502 Of stainless steel having nickel content of 8% or more 1.7%
821599 Others 1.7%
CHAPTER – 83
MISCELLANEOUS ARTICLES OF BASE METAL
8301 Padlo cks and locks (key, combination or
electrically operated), of base metal; clasps and
frames with clasps, incorporating locks, of base
metal; keys for any of the foregoing articles, of
base metal
830101 Industrial locking device 1.7%
830102 Automobile locks 1.7%
830198 Others made of brass Kg 2.2% 39.5
830199 Others 1.7%
8302 Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows,
blinds, coachwork, saddlery, trunks, chests, caskets
or the like; base metal hat -racks, hat -pegs,
brackets and similar fixtures; castors with moun -
tings of base metal; automatic door closures of base
metal
830201 Brass builder hardware Kg 2.2% 42
830298 Others made of brass Kg 2.2% 39.5
830299 Others 1.7%
8303 Armoured or reinforced safes, strong boxes and
doors and safe deposit lockers for strong -rooms,
cash or deed boxes and the like, of base metal 1.7%
8304 Filing cabinets, card -index cabinets, paper trays,
paper rests, pen trays, office -stamp stands and
similar office or desk equipment, of base metal,
other than office furniture of heading 9403 1.7%
8305 Fittings for loose -leaf binders or files, letter clips,
letter corners, paper clips, indexing tags and
similar office articles, of ba se metal; staples in
strips (for example, for offices, upholstery,
packaging), of base metal 1.7%
8306 Bells, gongs and the like, non -electric, of base
metal; statuettes and other orna -ments, of base
metal; photo -graph, picture or similar frames, of
base metal; mirrors of base metal
830601 Of brass and other copper alloys Kg 2.2% 80
830602 Of copper Kg 2.2% 49
830603 Of iron and steel 1.7%
830604 Of aluminium 1.4%
830699 Others 1.7%
8307 Flexible tubing of base metal, with or w ithout
fittings
830701 Aluminium flexible tubing 1.4%
830799 Others, whether or not coated with PVC 1.7%
8308 Clasps, frames with clasps, buckles, buckle -clasps,
hooks, eyes, eyelets and the like, of base metal, of a
kind used for clothing or clothing accessories,
footwear, jewellery, wrist watches, books, awnings,
leather goods, travel goods or saddlery or for other
made up articles; tubular or bifurcated rivets, of
base metal; beads and spangles, of base metal
830801 Of Aluminium 1.4%
830899 Others 1.7%
8309 Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers), capsules for
bottles, threaded bungs, bung covers, seals and
other packing accessories, of base metal
830901 Of Aluminium 1.4%
830999 Others 1.7%
8310 Sign -plates, name -plates, address -plates and
similar plates, numbers, letters and other symbols,
of base metal, excluding those of heading 9405
831001 Of Brass Kg 2.2% 39.5
831099 Others 1.7%
8311 Wire, rods, tu bes, plates, electrodes and similar
products, of base metal or of metal carbides, coated
or cored with flux material, of a kind used for
soldering, braz -ing, welding or deposition of metal
or of metal carbides; wire and rods, of agglo -
merated base metal po wder, used for metal
spraying 1.7%
CHAPTER – 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
8401 Nuclear reactors; fuel elements (cartridges), non -
irradiated, for nuclear reactors; machinery and
apparatus for isot opic separation Nil
8402 Steam or other vapour generating boilers (other
than central heating hot water boilers capable also
of producing low pressure steam); super -heated
water boilers 1.5%
8403 Central heating boilers other than those of headi ng
8402 1.5%
8404 Auxiliary plant for use with boilers of heading
8402 or 8403 (for example, econo -misers, super -
heaters, soot removers, gas recoverers); condensers
for steam or other vapour power units 1.5%
8405 Producer gas or water gas genera tors, with or
without their purifiers; acetylene gas generators
and similar water process gas generators, with or
without their purifiers 1.5%
8406 Steam turbines and other vapour turbines 1.5%
8407 Spark -ignition reciprocating or rotary internal
combustion piston engines 1.5%
8408 Compression -ignition internal combustion piston
engines (diesel or semi -diesel engines) 1.5%
8409 Parts suitable for use solely or principally with the
engines of heading 8407 or 8408
840901 Common Rail Injector Piece 4.5% 90.5
840902 Armature Plate for Common Rail Injector Piece 5.6% 4.7
840903 Armature Guide for Common Rail Injector Piece 4.8% 3.8
840999 Others 1.5%
8410 Hydraulic turbines, water wheels, and regulators
therefor 1.5%
8411 Turbo -jets, turbo -propellers and other gas turbines 1.5%
8412 Other engines and motors 1.5%
8413 Pumps for liquids, whether or not fitted with a
measuring device; liquid elevators 1.5%
8414 Air or vacuum pumps, air or other gas
compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not
fitted with filters; gas -tight biological safety
cabinets, whether or not fitted with filters
841401 Bicycle Pump 1.5%
841402 Turbo charger Kg 4.4% 55
841499 Others 1.5%
8415 Air conditioning machines, comprising a motor -
driven fan and elements for changing the
temperature and humidity, including those 1.5%
machines in which the humidity cannot be
separately regulated
8416 Furnace burners for liq uid fuel, for pulverised
solid fuel or for gas; mechanical stokers, including
their mechanical grates, mechanical ash
dischargers and similar appliances 1.5%
8417 Industrial or laboratory furnaces and ovens,
including incinerators, non -electric 1.5%
8418 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
8415 1.5%
8419 Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding
furnaces, ovens and other equipment of heading
8514), for the treatment of materials by a process
involving a change of temperature such as heating,
cooking, roasting, distilling, rectifying, sterilising
pasteurising, steaming, drying, e vaporating,
vapourising, condensing or cooling, other than
machinery or plant of a kind used for domestic
purposes; instantaneous or storage water heaters,
non-electric 1.5%
8420 Calendering or other rolling machines, other than
for metals or glass, a nd cylinders therefor 1.5%
8421 Centrifuges, including centrifugal dryers; filtering
or purifying machinery and apparatus, for liquids
or gases 1.5%
8422 Dish washing machines; machinery for cleaning or
drying bottles or other containers; machine ry for
filling, closing, sealing or labelling bottles, cans,
boxes, bags or other containers; machinery for
capsuling bottles, jars, tubes and similar
containers; other packing or wrapping machinery
(inclu -ding heat -shrink wrapping machinery);
machinery fo r aerating beverages 1.5%
8423 Weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including
weight operated counting or checking machines;
weighing machine weights of all kinds
842301 Cast Iron Weights 1.5%
842399 Others 1.5%
8424 Mechanical appliances (whether or not hand -
operated) for projecting, dispersing or spraying
liquids or powders; fire extinguishers, whether or
not charged; spray guns and similar appliances;
steam or sand blasting machines and similar jet
projecting machines 1.5%
8425 Pulley tackle and hoists other than skip hoists;
winches and capstans; jacks 1.5%
8426 Ship’s derricks; cranes including cable cranes;
mobile lifting frames, straddle carriers and works
trucks fitted wit h a crane 1.5%
8427 Fork -lift trucks; other works trucks fitted with
lifting or handling equipment 1.5%
8428 Other lifting, handling, load -ing or unloading
machinery (for example, lifts, escalators,
conveyors, teleferics) 1.5%
8429 Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels, excavators,
shovel loaders, tamping machines and road rollers 1.5%
8430 Other moving, grading, leveling, scrapping, 1.5%
excava -ting, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores; pile -
drivers and pile -extractors; snow -ploughs and
snow -blowers
8431 Parts suitable for use solely or principally with the
machinery of headings 8425 to 8430 1.5%
8432 Agricultural, horticultura l or forestry machinery
for soil preparation or cultivation; lawn or sports -
ground rollers 1.5%
8433 Harvesting or threshing machinery, including
straw or fodder balers; grass or hay mowers;
machines for clean -ing, sorting or grading eggs,
fruit or ot her agricultural produce, other than
machinery of heading 8437 1.5%
8434 Milking machines and dairy machinery 1.5%
8435 Presses, crushers and similar machinery used in
the manufacture of wine, cider, fruit juices or
similar beverages 1.5%
8436 Other agricultural, horti -cultural, forestry,
poultry -keeping or bee -keeping machinery,
including germi -nation plant fitted with mecha -
nical or thermal equipment; poultry incubators
and brooders 1.5%
8437 Machines for cleaning, sorting or gradin g seed,
grain or dried leguminous vegetables; machinery
used in the milling industry or for the working of
cereals or dried leguminous vegetables, other than
farm -type machinery 1.5%
8438 Machinery, not specified or included elsewhere in
this chapte r, for the industrial preparation or
manufacture of food or drink, other than
machinery for the extraction or preparation of
animal or fixed vegetable or microbial fats or oils 1.5%
8439 Machinery for making pulp of fibrous cellulosic
mate rial or for making or finishing paper or
paperboard 1.5%
8440 Book -binding machinery, in -cluding book -sewing
machines 1.5%
8441 Other machinery for making up paper pulp, paper
or paper board, including cutting machines of all
kinds 1.5%
8442 Machinery, apparatus and equipment (other than
the machines of headings 8456 to 8465) for
preparing or making plates, printing components;
plates, cylinders and lithographic stones, prepared
for printing purposes (for example, planed,
grained or polished ) 1.5%
8443 Printing machinery used for printing by means of
plates, cylinders and other printing components of
heading 8442; other printers, copying machines
and facsimile machines whether or not combined,
parts and accessories thereof 1.5%
8444 Machines for extruding, drawing, texturing or
cutting man -made textile materials 1.5%
8445 Machines for preparing textile fibres; spinning,
doubling or twisting machines and other
machinery for producing textile yarns; textile
reeling or winding (inc luding weft -winding)
machines and machines for preparing textile yarns
for use on the machines of heading 8446 or 8447 1.5%
8446 Weaving machines (looms) 1.5%
8447 Knitting machines, stich -bonding machines and 1.5%
machines for making gimped yarn, tu lle, lace,
embroidery, trimmings, braid or net and machines
for tufting
8448 Auxiliary machinery for use with machines of
headings 8444, 8445, 8446 or 8447 (for example,
dobbies, jacquaards, automatic stop motions,
shuttle changing mechanisms); parts and
accessories suitable for use solely or principally
with the machines of this heading or of headings
8444, 8445, 8446 or 8447 (for example, spindles
and spindle flyers, card clothing, combs, extruding
nipples, shuttles, healds and heald frames, hosiery
needles) 1.5%
8449 Machinery for the manufacture or finishing of felt
or non -wovens in the piece or in shapes, including
machinery for making felt hats; blocks for making
hats 1.5%
8450 Household or laundry -type washing machines,
includi ng machines which both wash and dry 1.5%
8451 Machinery (other than machines of heading 8450)
for washing, cleaning, wringing, drying,
ironing,pressing (including fusing presses),
bleaching, dyeing, dressing, finishing, coating or
impregnating te xtile yarns, fabrics or made up
textile articles and machines forapplying the paste
to the base fabric or other support used in the
manufacture of floor coverings such as linoleum;
machines for reeling, unreeling, folding, cutting or
pinking textile fabric s 1.5%
8452 Sewing machines, other than book -sewing
machines of heading 8440; furniture, bases and
covers specially designed for sewing machines;
sewing machine needles 1.5%
8453 Machinery for preparing, tanning or working
hides, skins or leath er or for making or repairing
footwear or other articles of hides, skins or leather,
other than sewing machines 1.5%
8454 Converters, ladles, ingot moulds and casting
machines, of a kind used in metallurgy or in metal
foundries 1.5%
8455 Metal -rolling mills and rolls therefore 1.5%
8456 Machine -tools for working any material by
removal of material, by laser or other light or
photon beam, ultra -sonic, electro -discharge,
electro -chemical, electron beam, ionic -beam or
plasma arc processes 1.5%
8457 Machining centres, unit construction machines
(single station) and multi -station transfer machines
for working metal 1.5%
8458 Lathes (including turning centres) for removing
metal 1.5%
8459 Machine -tools (including way -type unit head
machines) for drilling, boring, milling, treading or
tapping by removing metal, other than lathes
(including turning centres) of heading 8458 1.5%
8460 Machine -tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishin g
metal,or cermets by means of grinding stones,
abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of
heading 8461 1.5%
8461 Machine -tools for planing, shaping, slotting,
broaching, gear cutting, gear g rinding or gear 1.5%
finishing, sawing, cutting -off and other machine
tools working by removing metal,or cermets, not
elsewhere specified or included
8462 Machine -tools (including presses) for working
metal by forging, hammering or die forg ing
(excluding rolling mills); machine -tools
(including presses, slitting lines and cut -to
length lines) for working metal by bending,
folding, straightening, flattening, shearing,
punching, notching or nibbling (excluding
draw -benches); presses for working metal or
metal carbides, not specified above 1.5%
8463 Other machine -tools for working metal, or
cermets, without removing material 1.5%
8464 Machine -tools for working stone, ceramics,
concrete, asbestos - cement or li ke mineral
materials or for cold working glass 1.5%
8465 Machine -tools (including machines for nailing,
stapling, glueing or otherwise assembling) for
working wood, cork, bone, hard rubber, hard
plastics or similar hard materials 1.5%
8466 Parts and accessories suitable for use solely or
principally with the machines of headings 8456 to
8465 including work or tool holders, self -opening
die heads, dividing heads and other special
attachments for the machines; tool holders for any
type of tool, for working in the hand 1.5%
8467 Tools for working in the hand, pneumatic,
hydraulic or with self -contained electric or non -
electric motor 1.5%
8468 Machinery and apparatus for soldering, brazing or
welding, whether or not capable of cutting, othe r
than those of heading 8515; gas -operated surface
tempering machines and appliances 1.5%
8469 Omitted
8470 Calculating machines and pocket -size data
recording, reproducing and displaying machines
with calculating functions; accounting machine s,
postage -franking machines, ticket -issuing
machines and similar machines, incorporating a
calculating device; cash registers 1%
8471 Automatic data processing machines and units
thereof; magnetic or optical readers, machines for
transcribing data on to data media in coded form
and machines for processing such data, not
elsewhere specified or included 1%
8472 Other office machines (for example, hectograph or
stencil duplicating machines, addres -sing
machines, automatic bank note dispensers, coin
sorting machines, coin counting or wrapping
machines, pencil -sharpening machines, perfo -
rating or stapling machines) 1%
8473 Parts and accessories (other than covers, carrying
cases and the like) suitable for use solely or
principally with machines of headings 8470 to 8472 1%
8474 Machinery for sorting, screening, separating,
washing, crushing, grinding, mixing or kneading
earth, stone, ores or other mineral substances, in
solid (including powder or paste) form; machinery
for agglomerating, shapin g or moulding solid
mineral fuels, ceramic paste, unhardened cements,
plastering materials or other mineral products in
powder or paste form; machines for forming 1.5%
foundry moulds of sand
8475 Machines for assembling electric or electronic
lamps, t ubes or valves or flash -bulbs, in glass
envelopes; machines or manufacturing or hot
working glass or glassware 1.5%
8476 Automatic goods -vending machines (for example,
postage stamps, cigarette, food or beverage
machines), including money changing ma chines 1.5%
8477 Machinery for working rubber or plastics or for
the manufacture of products from these materials,
not specified or included elsewhere in this Chapter 1.5%
8478 Machinery for preparing or making up tobacco,
not specified or includ ed elsewhere in this Chapter 1.5%
8479 Machines and mechanical appliances having
individual functions, not specified or included
elsewhere in this Chapter 1.5%
8480 Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for met al (other than
ingot moulds), metal carbides, glass, mineral
materials, rubber or plastics 1.5%
8481 Taps, cocks, valves and similar appliances for
pipes, boilers shells, tanks, vats or the like,
including pressure -reducing valves and
thermostatically controlled valves
848101 Pressure reducing valves, thermostatically controlled
valves 1.5%
848102 Others of brass Kg 2.2% 26.6
848103 Others of gun -metal 1.5%
848199 Others 1.5%
8482 Ball or roller bearings 1.5%
8483 Transmis sion shafts (including cam shafts and
crank shafts) and cranks; bearing housings and
plain shaft bearings; gears and gearing; ball or
roller screws; gear boxes and other speed changers,
including torque converters; flywheels and pulleys,
including pulley b locks; clutches and shaft
couplings (including universal joints) 1.5%
8484 Gaskets and similar joints of metal sheeting
combined with other material or of two or more
layers of metal; sets or assortments of gaskets and
similar joints, dissimilar in co mposition, put up in
pouches, envelopes or similar packings; mechanical
seals Kg 2.8% 40.3
8485 Machines for additive manufacturing 1.5%
8486 Machines and apparatus of a kind used solely or
principally for the manufacture of semi - conductor
boules o r wafers, semi conductor devices,
electronic integrated circuits or flat panel displays;
machines and apparatus specified in note 9(c) to
this chapter; parts and accessories 1.5%
8487 Machinery parts, not containing electrical connec -
tors, insulat ors, coils, contacts or other electrical
features, not specified or included elsewhere in
this chapter
848701 Machined parts/components made wholly or
predominantly of Alloy Steel/Stainless Steel
manufactured through casting process 1.5%
84870 2 Machined parts / components made wholly or
predominantly of Alloy Steel/Stainless Steel, forged
or manufactured through forging process 1.5%
848799 Others 1.5%
CHAPTER – 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF ;
SOUND RECORD ERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
8501 Electric motors and generators (excluding
generating sets) 1.7%
8502 Electric generating sets and rotary converters 1.7%
8503 Parts suitable for use solely or principally with the
machines of heading 8501 or 8502 1.7%
8504 Electrical transformers, sta -tic converters (for
example, rectifiers) and inductors 1.7%
8505 Electro -magnets; permanent magnets and articles
intended to become permanent magnets after
magnetisation; electro -magnetic or permanent
magnet chucks, clamps and similar holding
devices; Electro -magnetic couplings, clutches and
brakes; electro -magnetic lifting heads 1.7%
8506 Primary cells and prima ry batteries 1.7%
8507 Electric accumulators, inclu -ding separators
therefor, whether or not rectangular (including
square) 1.7%
8508 Vacuum cleaner with self - contained electric
motor 1.7%
8509 Electro -mechanical domestic appliances, with self-
contained electric motor other than vacuum
cleaners of Heading 8508 1.7%
8510 Shavers, hair clippers and hair -removing
appliances, with self -contained electric motor 1.7%
8511 Electrical ignition or starting equipment of a kind
used for sp ark-ignition or compression -ignition
internal combustion engines (for example, ignition
magnetos, magneto -dynamos, ignition coils,
sparking plugs and glow plugs, starter motors);
generators (for example, dynamos, alternators)
and cut -outs of a kind used in conjunction with
such engines 1.7%
8512 Electrical lighting or signalling equipment
(excluding articles of heading 8539), windscreen
wipers, defrosters and demisters, of a kind used for
cycles or motor vehicles 1.7%
8513 Portable electric lamps designed to function by
their own source of energy (for example, dry
batteries, accu -mulators, magnetos), other than
lighting equipment of heading 8512 1.7%
8514 Industrial or laboratory electric furnaces and
ovens (including those functioning by in duction or
dielectric loss); other industrial or laboratory
equipment for the heat treatment of materials by
induction or dielectric loss 1.7%
8515 Electric (including electri -cally heated gas), laser
or other light or photo beam, ultrasonic, electron
beam, magnetic pulse or plasma arc soldering,
brazing or welding machines and apparatus,
whether or not capable of cutting; Electric
machines and apparatus for hot spraying of metals
or cermets 1.7%
8516 Electric instantaneous or storage water heater s and
immersion heaters; electric space heating
apparatus and soil heating apparatus; electrio -
thermic hair -dressing apparatus (for example hair 1.7%
dryers, hair curlers, curling tong heaters) and
hand dryers; electric smoothing irons; other
electro -thermic ap pliances of a kind used for
domestic purposes; electric heating resistors, other
than those of heading 8545
8517 Telephone sets, smartphones and other telephones
for cellular networks or for other wireless
networks: other apparatus fo r the transmission
or reception of voice, images or other data,
including apparatusforcommunication in a wired
or wireless network (such as a local or wide
area network), other than transmission or
reception apparatus of heading 8443, 8525, 85 27 or
851701 Cellular Mobile Phones, with or without accessories Piece 4% 350
851799 Others 1%
8518 Microphones and stands therefor; Loudspeakers,
whether or not mounted in their enclosures;
headphones and earphones, whether or not
combin ed with a microphone, and sets consisting of
a microphone and one or more loudspeakers;
audio -frequency electric amplifiers; electric sound
amplifier sets 1%
8519 Sound recording or reproducing apparatus 1%
8520 Omitted
8521 Video recordin g or reproducing apparatus,
whether or not incorporating a video tuner 1%
8522 Parts and accessories suitable for use solely or
principally with the apparatus of headings 8519 to
8521 1%
8523 Discs, tapes, solid state non volatile storage device s
―smart cards‖ and other media for the recording of
sound or of other phenolmena, whether or not
recorded, including matrices and masters for the
production of discs, but excluding products of
Chapter 37 1%
8524 Flat panel display modules, wheth er or not
incorporating touch -sensitive screens 1%
8525 Transmission apparatus for radio -broadcasting or
television, whether or not incorporating reception
apparatus or sound recording or reproducing
apparatus; television cameras, digital cameras and
video camera recorders 1%
8526 Radar apparatus, radio navigational aid apparatus
and radio remote control apparatus 1%
8527 Reception apparatus for radio -broadcasting,
whether or not combined, in the same housing,
with sound recording or reprodu cing apparatus or
a clock 1%
8528 Monitors and projectors, not incorporating
television reception apparatus; reception
apparatus for television, whether or not
incorporating radio -broadcast receivers or sound
or video recording or reproducing appara tus 1%
8529 Parts suitable for use solely or principally with the
apparatus of headings 8524 to 8528 1%
8530 Electrical signaling, safety or traffic control
equipment for railways, tramways, roads, inland
waterways, parking facilities, port inst allations or
airfields (other than those of heading 8608) 1.7%
8531 Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or 1%
fire alarms), other than those of heading 8512 or
8532 Electrica l capacitors, fixed, variable or adjustable
(pre-set) 1%
8533 Electrical resistors (including rheostats and
potentio -meters), other than heating resistors 1%
8534 Printed circuits 1%
8535 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or
in electrical circuits (for example, switches, fuses,
lighting arresters, voltage limiters, surge
suppressors, plugs and other connectors, junction
boxes), for a voltage exceeding 1,000 volts
853501 Tinned/Untinned cables lugs/ sockets/ connections/
ferules/ terminal ends, made of copper Kg 2.2% 49
853599 Others 1.7%
8536 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or
in electrical circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets, lamp -
holders, and other connectors, junction boxes), for
a voltage not exceeding 1,000 volts; connectors for
optical fibres, optical fibre bundles or cables
853601 Of Copper Kg 2.2% 49
853602 Of Brass Kg 2.2% 39.5
853603 Of Aluminium 1.4%
853699 Others 1.4%
8537 Boards, panels, consoles, desks, cabinets and other
bases, equipped with two or more apparatus of
heading 8535 or 8536, for electric control or the
distr ibution of electricity, including those
incorporating instruments or apparatus of Chapter
90, and numerical control apparatus, other than
switching apparatus of heading 8517 1.7%
8538 Parts suitable for use solely or principally with the
apparatus of headings 8535, 8536 or 8537
853801 Of Copper Kg 2.2% 49
853802 Of Brass Kg 2.2% 39.5
853803 Of Aluminium 1.4%
853899 Others 1.4%
8539 Electric filament or discharge lamps including
sealed beam lamp units and ultra -violet or
infra-red lamps, arc -lamps; light -emitting diode
(LED) light sources 1.7%
8540 Thermionic, cold cathode or photocathode valves
and tubes (for example, vacuum or vapour or gas
filled valves and tubes, mercury arc rectifying
valves and tubes, cathode -ray tubes, television
camera tubes) 1%
8541 Semiconductor devices (for example, diodes,
transistors, semiconductor based transducers);
photosensitive semiconductor, devices, including
photovoltaic cells whether or not assembled in
modules or made up into panels; light -emitting
diodes (led), whether or not assembled with other
light -emitting diodes (led); mounted piezo -electric
crystals 1%
8542 Electronic integrated circuits 1%
8543 Electrical machines and apparatus having
individual functions, n ot specified or included 1.7%
elsewhere in this Chapter
8544 Insulated (including enamelled or anodised) wire,
cable (including co -axial cable) and other insulated
electric conductors, whether or not fitted with
connectors; optical fibre cables, made up of
individually sheathed fibres, whether or not
assembled with electric conductors or fitted with
connectors
854401 Optical fibre cables, made up of individually sheathed
fibres, whether or not assembled with electric
conductors or fitted with co nnectors 1%
854499 Others 1.7%
8545 Carbon electrodes, carbon brushes, lamp carbons,
battery carbons and other articles of graphite or
other carbon, with or without metal, of a kind used
for electrical purposes 1.7%
8546 Electrical insulator s of any material 1.7%
8547 Insulating fittings for electrical machines,
appliances or equipment, being fittings wholly of
insulating material apart from any minor
components of metal (for example, threaded
sockets) incorporated during moulding solely for
the purposes of assembly, other than insulators of
heading 8546; electrical conduit tubing and joints
therefor, of base metal lined with insulating
material 1.7%
8548 Electrical parts of machinery or apparatus, not
specified or included elsewhere in this chapter 1.5%
8549 Electrical and electronic waste and scrap Nil
CHAPTER – 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING -STOCK AND PARTS THEREOF; RAILWAY OR
TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO -
MECHANICAL) TRAFFIC SIGNALING EQUIPMENT OF ALL KINDS
8601 Rail locomotives powered from an external source
of electricity or by electric accumulators 1.7%
8602 Other rail locomotives; locomotive tenders 1.7%
8603 Self-propelled railway or tramw ay coaches, vans
and trucks, other than those of heading 8604 1.7%
8604 Rail or tramway maintence or service vehicles
whether or not self -propelled (for example,
workshops, cranes, ballast tampers, track -liners,
testing coaches and track inspection ve hicles) 1.7%
8605 Railway or tramway passenger coaches, not self -
propelled; luggage vans, post office coaches and
other special purpose railway or tramway coaches,
not self -propelled (excluding those of heading
8604) 1.7%
8606 Railway or tramway goods vans and wagons, not
self-propelled 1.7%
8607 Parts of railway or tramway locomotives or
rolling -stock 1.7%
8608 Railway or tramway track fixtures and fittings;
mechanical (including electo -mechanical) signaling,
safety or traffic control equipment for railway,
tramways, roads, inland waterways, parking
facilities, port installation or air -fields; parts of the
foregoing 1.7%
8609 Containers (including containers for the transport
of fluids) specially designed and equipped for
carriage by one or more modes of transport 1.7%
CHAPTER – 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING -STOCK, AND PARTS AND ACCESSORIES
THEREOF
8701 Tractors (other than tractors of heading 8709) 2%
8702 Motor vehicles for the transport of ten or more
persons, including the driver 2%
8703 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those of heading 8702), including station wagons
and racing cars
870301 Motor cars of a cylinder capaci ty less than 1000cc
with manual transmission or automated manual
transmission 2.1%
870302 Motor cars of a cylinder capacity less than 1000cc
with automatic transmission 2.7%
870303 Motor cars of a cylinder capacity of 1000cc and above
and up to 1 200cc with manual transmission or
automated manual transmission 3%
870304 Motor cars of a cylinder capacity of 1000cc and above
and upto 1200cc with automatic transmission 3.7%
870305 Motor cars of a cylinder capacity exceeding 1200cc
but less th an 1500cc with manual transmission or
automated manual transmission 3%
870306 Motor cars of a cylinder capacity exceeding 1200cc
but less than 1500cc with automatic transmission 3.7%
870307 Motor cars of a cylinder capacity of 1500cc and above
with manual transmission or automated manual
transmission 4%
870308 Motor cars of a cylinder capacity of 1500cc and above
with automatic transmission 4.7%
870399 Others 2%
8704 Motor vehicles for the transport of goods 2%
8705 Special pur pose motor vehicles, other than those
principally designed for the transport of persons or
goods (for example, breakdown lorries, crane
lorries, fire fighting vehicles, concrete -mixers
lorries, spraying lorries, mobile workshops, mobile
radiological units) 2%
8706 Chassis fitted with engines, for the motor vehicles
of headings 8701 to 8705 2%
8707 Bodies (including cabs), for the motor vehicles of
headings 8701 to 8705 2%
8708 Parts and accessories of the motor vehicles of
headings 8701 to 8 705
870801 Bumpers and other parts and components of tractors 2%
870802 Safety seat belts and parts thereof 2%
870803 Brakes and servo brakes and parts thereof 2%
870804 Gear boxes and parts thereof 2%
870805 Drive axles with dif ferential, whether or not provided
with other transmission components, non -driving
axles and parts thereof 2%
870806 Road wheels and parts thereof 2%
870807 Suspension systems and parts thereof 2%
870808 Radiators and parts thereof 2%
870809 Silencers (mufflers) and exhaust pipes and parts
thereof 2%
870810 Clutches and parts thereof 2%
870811 Steering wheels, steering columns, steering boxes and
parts thereof 2%
870812 Safety airbags with inflator systems and parts there of 2%
870813 Vibration dampeners and other parts, made
predominantly of ABS/Poly carbonate ABS 2%
870814 Vibration dampeners and other parts, made
predominantly of synthetic rubber 2%
870899 Others 2%
8709 Works trucks, self -propelled, not fitted with lifting
or handling equipment, of the type used in
factories, warehouses, dock areas or airports for
short distance transport of goods; tractors of the
type used on railway station platforms; parts of the
foregoing vehicles 2%
8710 Tanks and other armoured fighting vehicles,
motorized, whether or not fitted with weapons, and
parts of such vehicles Nil
8711 Motorcycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side -cars
871101 Motorcycl es of cylinder capacity of 500cc and above Piece 3% 11177
871199 Others 2%
8712 Bicycles and other cycles (including delivery
tricycles), not motorised
871201 Bicycle single speed with or without accessories 1 No. 2% 68.3
871202 Multi -speed b icycle with gears/geared hub or having
multi -speed chain wheel and crank with multi -speed
free wheel, with or without accessories 1 No. 8.6% 463.7
871203 Mountain terrain bicycle with multi speed gear with or
without accessories 1 No. 8.2% 323
871204 Delivery tricycle for goods/Cycle rickshaws 1 No. 2% 68.3
871299 Others 1 No. 2% 68.3
8713 Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled 2%
8714 Parts and accessories of vehicles of headings 8711
to 8713
871401 BB axle 100 Pcs 2% 61
871402 BB Cup set of 3 1 Set 2% 0.6
871403 Deleted
871404 Brake set 1 Set 2% 3.2
871405 Chain 100 Pcs 2% 142
871406 Chain Adjuster Pair 2% 0.1
871407 Single speed Chain wheel and Crank (Crank made of
steel) 1 Set 2% 3.1
871408 Cotter pin -Set of 2 1 Set 2% 0.1
871409 Frame made of steel with or without BB cup and axle Piece 2% 17
871410 Fork 100 Pcs 2% 531
871411 Fork Fitting 1 Set 2% 0.9
871412 Free wheel single speed 100 Pcs 2% 104
871413 Handle bar m ade of steel 1 Set 2% 5.4
871414 Handle stem made of steel 100 Pcs 2% 101.6
871415 Hub (front or rear) made of steel 100 Pcs 2% 128
871416 Lamp bracket 100 Pcs 2% 42
871417 Mudguard (pair) Pair 2% 3.8
871418 Pedal (pair) Pair 2% 1.51
871419 Rim (pa ir) made of steel Pair 2% 6.4
871420 Saddle 100 Pcs 2% 332
871421 Seat Pillar 100 Pcs 2% 41
871422 Spokes set of 144 pieces 1 Set 2% 4
871423 Single speed Chain wheel and Crank (Crank made of
aluminium) Kg 2% 13.5
871424 Cranks made of aluminium Kg 2% 15
871425 Triple chain wheel and crank set 1 Set 2% 4
871426 Handle Bar Switch Piece 2% 20
871427 Half Collets for engine valves Piece 2% 3
871428 Motorcycles including Moped Chain/ Automotive
Timing Chains (all types including spares) Kg 2% 10
871429 Chain wheel Piece 2% 3
871430 Multispeed free wheel Piece 2% 3
871431 Frame made of aluminium with or without BB cup
and axle Piece 2% 15
871499 Others Kg 2% 9
8715 Baby carriages and parts thereof 2%
8716 Trailers and semi -trailers; other veh icles, not
mechanically propelled; parts thereof
871601 Self-loading or self -unloading trailers and semi trailers
of a type used for agricultural purposes 1 No. 2% 3364
871699 Others 2%
CHAPTER – 88
AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
8801 Balloons and dirigibles; gliders, hang gliders and
other non -powered aircraft 1.7%
8802 Other aircraft, except unmanned aircraft of
heading 8806 (for example, helicopters,
aeroplanes); spacecraft (including satellites) and
suborbital and spacecraf t launch vehicles 1.7%
8803 Omitted
8804 Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and
accessories thereto 1.7%
8805 Aircraft launching gear; deck -arrestor or similar
gear; ground flying trai ners; parts of the foregoing
articles 1.7%
8806 Unmanned aircraft 1%
8807 Parts of goods of heading 8801, 8802 or 8806 1%
CHAPTER – 89
SHIPS, BOATS AND FLOATING STRUCTURES
8901 Cruise ships, excursion boats, ferry -boats, cargo
ships, barge s and similar vessels for the transport
of persons or goods Nil
8902 Fishing vessels; factory ships and other vessels for
processing or preserving fishery products Nil
8903 Yachts and other vessels for pleasure or sports;
rowing boats and canoes 1.7%
8904 Tugs and pusher craft Nil
8905 Light -vessels, fire -floats, dredgers, floating cranes,
and other vessels the navigability of which is
subsidiary to their main function; floating docks;
floating or submersible drilling or production
platf orms
890501 Floating/submersible drilling or production platform 1.7%
890599 Others Nil
8906 Other vessels, including warships and lifeboats
other than rowing boats Nil
8907 Other floating structures ( for example, rafts,
tanks, coff er-dams, landing -stages, buoys and
beacons) 1.7%
8908 Vessels and other floating structures for breaking
up Nil
CHAPTER – 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
9001 Optical fibres and optical fibre bundles; optical
fibre cables other than those of heading 8544;
sheets and plates of polarising material; lenses
(including contact lenses), prisms, mirrors and
other optical elements, of any material,
unmounted, other than such elements of glass not
optically worked
900101 Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544 1%
900199 Others 1.2%
9002 Lenses, prisms, mirrors and other optical elements,
of any material, mounted, being parts of or fittings
for instruments or apparatus, other than such
elements of glass not optically worked 1.2%
9003 Frames and mountings for spectacles, goggles or
the like, and parts thereof 1.2%
9004 Spectacles, goggles and the like, corrective,
protective or other 1.2%
9005 Binoculars, monoculars, other optical telescopes,
and mountings therefor; other astronomical
instruments and mountings therefor, but not
including instruments for radio -astronomy 1.2%
9006 Photographic (other than cinematographic)
cameras; photographic flashlight apparatus and
flash bulbs other than discharge lamps of heading
8539 1.2%
9007 Cinematographic cameras and projectors whether
or not incorporat ing sound recording or
reproducing apparatus 1.2%
9008 Image projectors, other than cinematographic;
photographic (other than cinematographic)
enlargers and reducers 1.2%
9009 Omitted
9010 Apparatus and equipment for photographic
(includin g cinematographic) laboratories, not
specified or included elsewhere in this chapter;
negatoscopes; projection screens 1.2%
9011 Compound optical microscopes, including those for
photomicro -graphy, cine -photomicrography or
microprojection 1.2%
9012 Microscopes other than optical microscopes;
diffraction apparatus 1.2%
9013 Lasers, other than laser diodes; other optical
appliances and instruments, not specified or
included elsewhere in this chapter 1%
9014 Direction finding compasses; ot her navigational
instruments and appliances 1.2%
9015 Surveying (including photo -grammetrical
surveying), hydrographic, oceanographic,
hydrological, meterological or geo -physcial
instruments and appliances, excluding com -passes;
rangefinders 1.2%
9016 Balances of a sensitivity of 5cg or better, with or
without weights 1.2%
9017 Drawing, marking -out or mathematical calculating
instruments (for example, drafting machines,
panto -graphs, protractors, drawing sets, slide
rules, disc calculators); instruments for measuring
length, for use in the hand (for example, measuring
rods and tapes, micrometers, callipers), not
specified or included elsewhere in this chapter 1.2%
9018 Instruments and appliances used in medical,
surgical, dental or veteri nary sciences, including
scientigraphic apparatus, other electro -medical
apparatus and sight -testing instruments 1.2%
9019 Mechano -therapy appliances; massage apparatus;
psychological aptitude -testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration
apparatus 1.2%
9020 Other breathing appliances and gas masks,
excluding protective masks having neither
mechanical parts nor replaceable filters 1.2%
9021 Orthopaedic appliances, in cluding crutches,
surgical belts and trusses; splints and other
fracture appliances; artificial parts of the body;
hearing aids and other appliances which are worn
or carried, or implanted in the body, to compensate
for a defect or disability 1.2%
9022 Apparatus based on the use of x -rays or of alpha,
beta gamma or other ionising radiations, whether
or not for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy
apparatus, x -ray tubes and other x -ray generators,
high ten sion generators, control panels and desks,
screens, examination or treatment tables, chairs
and the like 1.2%
9023 Instruments, apparatus and models, designed for
demonstrational purposes (for example, in
education or exhibitions), unsuitable for othe r uses 1.2%
9024 Machines and appliances for testing the hardness,
strength, compressibility, elasticity or other
mechanical properties of materials (for example,
metals, wood, textiles, paper, plastics) 1.2%
9025 Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers,
hygrometers and psychrometers, recording or not,
and any combination of these instruments 1.2%
9026 Instruments and apparatus for measuring or
checking the flow, level, pressure or other variables
of liquids or gases (for example, flow meters, level
gauges, manometers, heat meters), excluding
instruments and apparatus of heading 9014, 9015,
9028 or 9032) 1%
9027 Instrments and apparatus for physical or chemical
analysis (for example, polarimeter s,
refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and apparatus
for measuring or checking viscosity, porosity,
expansion, surfacetension or the like; instruments
and apparatus for measuring or checking 1%
quantities of heat, so und or light (including
exposure meters); microtomes
9028 Gas, liquid or electricity supply or production
meters, including calibrating meters therefor 1.2%
9029 Revolution counters, produc -tion counters,
taximeters, mileometers, pedometers an d the like;
speed indicators and tacho meters, other than those
of heading 9014 or 9015; stroboscopes 1.2%
9030 Oscilloscopes, spectrum ana -lysers and other
instruments and apparatus for measuring or
checking electrical quantities, excluding meters of
heading 9028; instruments and apparatus for
measuring or detecting alpha, beta, gamma, X -ray,
cosmic or other ionising radiations 1%
9031 Measuring or checking instruments, appliances
and machines, not specified or included elsewhere
in this chapter; profile projectors 1%
9032 Automatic regulating or controlliing instruments
and apparatus 1.2%
9033 Parts and accessories (not specified or included
elsewhere in this chapter) for machines, appliances,
instru -ments or apparatus of chapter 90 1.2%
CHAPTER – 91
CLOCKS AND WATCHES AND PARTS THEREOF
9101 Wrist -watches, pocket -watches and other watches,
including stop -watches, with case of precious metal
or of metal clad with precious metal Nil
9102 Wrist -watches, pocket -watches and other watches,
including stop watches, other than those of heading
9101 1.2%
9103 Clocks with watch movements, excluding clocks of
heading 9104 1.2%
9104 Instrument panel clocks and clocks of a similar
type for vehicles, aircraft, spacecraft or vessel s 1.2%
9105 Other clocks 1.2%
9106 Time of day recording appa -ratus and apparatus
for measuring, recording or otherwise indicating
intervals of time, with clock or watch movement or
with synchro -nous motor (for example, time -
registers, time -recor ders) 1.2%
9107 Time switches with clock or watch movement or
with synchronous motor 1.2%
9108 Watch movements, complete and assembled 1.2%
9109 Clock movements, complete and assembled 1.2%
9110 Complete watch or clock movements, unasse mbled
or partly assembled (movement sets); incomplete
watch or clock movements, assembled; rough
watch or clock movements 1.2%
9111 Watch cases and parts thereof
911101 Cases of precious metal or of metal clad with precious
metals Nil
9111 99 Others 1.2%
9112 Clock cases and cases of a similar type for other
goods of this chapter, and parts thereof
911201 Cases of precious metal or of metal clad with precious
metals Nil
911299 Others 1.2%
9113 Watch straps, watch bands and watch bracelets,
and parts thereof
911301 Of precious metal or of metal clad with precious
metals Nil
911399 Others 1.2%
9114 Other clock or watch parts
1.2%
CHAPTER – 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLE S
9201 Pianos, including automatic pianos; harpsi -chords
and other keyboard stringed instruments 1.2%
9202 Other string musical instruments (for example,
guitars, violins, harps) 1.2%
9203 Omitted
9204 Omitted
9205 Wind musical ins truments (for example, keyboard
pipe organs, accordions, clarinets, trumpets,
bagpipes) other than fairground organs and
mechanical street organs 1.2%
9206 Percussion musical instruments (for example,
drums, xylophones, cymbals, castanets, maracas) 1.2%
9207 Musical instruments, the sound of which is
produced, or must be amplified, electrically (for
example, organs, guitars, accordions) 1.2%
9208 Musical boxes, fairground organs, mechanical
street organs, mechanical singing birds, musical
saws and other musical instruments not falling
within any other heading of this Chapter; decoy
calls of all kinds; whistles, call horns and other
mouth -blown sound signalling instruments 1.2%
9209 Parts (for example, mechanisms for musical boxes)
and acc essories (for example, cards, discs and rolls
for mechanical instruments) of musical
instruments; metronomes, tuning forks and pitch
pipes of all kinds 1.2%
CHAPTER – 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
9301 Military weapons, other than revolvers, pistols and
the arms of heading 9307 Nil
9302 Revolvers and pistols, other than those of heading
9303 or 9304 Nil
9303 Other firearms and similar devices which operate
by the firing of an explosive charge (for example,
sporting shotguns and rifles, muzzle -loading
firearms, Very pistols and other devices designed
to project only signal flares, pistols and revolvers
for firing blank ammunition, captive -bolt humane
killers, line -throwing guns) Nil
9304 Other arms (for example, spring, air or gas guns
and pistols, truncheons), exclu -ding those of
heading 9307 Nil
9305 Parts and accessories of articles of headings 9301 to
9304 Nil
9306 Bombs , grenades, torpedoes, mines, missiles, and
similar munitions of war and parts thereof;
cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge
wads
930601 Cartridge cases and parts thereof 1.9%
930699 Others Nil
9307 Swords, cut lasses, bayonets, lances and similar
arms and p arts thereof and scabbards and sheaths
therefor Nil
CHAPTER – 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED
FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINA TED NAME -PLATES AND THE LIKE; PREFABRICATED BUILDINGS
9401 Seats (other than those of heading 9402), whether
or not convertible into beds, and parts thereof 1.2%
9402 Medical, surgical, dental or veterinary furniture
(for example, operating tables, e xamination tables,
hospital beds with mechanical fittings, dentists'
chairs); barbers' chairs and similar chairs, having
rotating as well as both reclining and elevating
movements; parts of the foregoing articles 1.2%
9403 Other furniture and parts th ereof
940301 Predominantly of marble Piece 2.2% 236
940399 Others 1.2%
9404 Mattress supports; articles of bedding and similar
furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted
with springs or stu ffed or internally fitted with any
material or of cellular rubber or plastics, whether
or not covered
940401 Pillow/Cushions/Quilts/Pouffles made of cotton fabric
filled with poly -fil Kg 2.8% 35
940402 Pillow/Cushions/Quilts/Pouffles made of man ma de
textile fabric filled with poly -fil Kg 2.3% 23
940403 Other Pillow/Cushions/Quilts/ Pouffles filled with
poly-fil Kg 2.5% 29
940404 Spring Mattress Piece 4% 405
940499 Others 1.2%
9405 Luminaries and lighting fittings including
searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminated signs,
illuminated name -plates and the like, having a
permanently fixed light source, and parts thereof
not elsewhere specified or included
940501 Of Brass Kg 2.2% 39.5
940502 Of Copper Kg 2.2% 49
940503 Of Wrought iron 1.6%
940504 Of Aluminium 1.5%
940505 Of Glass Kg 4% 29.6
940506 Of Marble Piece 2.2% 192
940599 Others 1.2%
9406 Prefabricated buildings 1.2%
CHAPTER – 95
TOYS, GAMES AND SPORTS REQ UISITES; PARTS AND ACCESSORIES THEREOF
9501 Deleted
9502 Deleted
9503 Tricycles, scooter, pedal cars and similar wheeled
toys, dolls’ carriages, dolls; other toys; reduced -
size (―scale‖) models and similar recreational
models, working or not ; puzzles of all kinds
950301 Cricket bats made of plastic 1.4%
950302 Plastic rounder bat 1.4%
950303 Cricket set made of plastic consisting of two bats, two
balls, two bases and six stumps in a nylon carrying
bag 1.4%
950304 Soft t oys made of textile fabrics with or without
polyfill stuffing 1.4%
950399 Other 1.4%
9504 Video game consoles and machines, table or
parlour games, including pintables, billiards,
special tables for casino games and automatic
bowling equipment, a musement machines operated
by coins, bank notes, bank cards, tokens or by any
other means of payment
950401 Carrom Board, with or without coins and strikers 1.4%
950499 Others 1.4%
9505 Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes 1.2%
9506 Articles and equipment for general physical
exercise, gymnastics, athletics, other sports
(including table -tennis) or out -door games, not
specified or included elsewhere in this Chapter;
swimming po ols and paddling pools
950601 Table tennis bat Piece 9% 58
950602 Table tennis table Piece 7% 1493
950603 Lawn -tennis balls Piece 2.6% 2.3
950604 Inflatable balls made predominantly of synthetic
material, other than polyurethane 1.3%
950605 Inflatable balls made of Polyurethane Piece 4.5% 29
950606 Cricket balls with outer covering of leather 1.4%
950607 Cricket, Hockey, Boxing, Football and other Sports
Gloves 1.4%
950608 Cricket bat made of English willow Piece 7.3% 961
950609 Cricket bat made of other than English willow Piece 6.3% 91
950610 Made -up sports nets of nylon Kg 3% 25.5
950611 Made -up sports nets of other man made textile
material Kg 3.2% 23
950612 Swimming pools and paddling pools 1.4%
950613 Rubber bladde rs Piece 2.5% 8
950614 Protective sports gear (excluding leg guards) whether
padded or not, including shoulder guards and shin
guards 1.4%
950615 Rounders bat made of wood 1.4%
950616 Leg guards Pair 2.2% 53
950699 Others 1.4%
9507 Fishin g rods, fish -hooks and other line fishing
tackle; fish landing nets, butterfly nets and similar
nets; decoy ―birds‖ (other than those of heading
9208 or 9705) and similar hunting or shooting
requisites 1.4%
9508 Travelling circuses and travelling mena geries;
amusement park rides and water park
amusements; fairground amusements, including
shooting galleries; travelling theatres 1.4%
CHAPTER – 96
MISCELLANEOUS MANUFACTURED ARTICLES
9601 Worked ivory, bone, tortoise -shell, horn, antlers,
coral, moth er-of-pearl and other animal carving
material, and articles of these materials (including Nil
articles obtained by moulding)
9602 Worked vegetable or mineral carving material and
articles of these materials moulded or carved
articles of wax, of steari n, of natural gums or
natural resins or of modelling pastes, and other
moulded or carved articles, not elsewhere specified
or included; worked, unhardened gelatin (except
gelatin of heading 3503) and articles of
unhardened gelatin 1.2%
9603 Brooms, b rushes (including brushes constituting
parts of machines, appliances or vehicles), hand -
operated mechanical floor sweepers, not motorised,
mops and feather dusters; prepared knots and
tufts for broom or brush making; paint pads and
rollers; squeegees (othe r than roller squeegees) 1.2%
9604 Hand sieves and hand riddles 1.2%
9605 Travel sets for personal toilet, sewing or shoe or
clothes cleaning 1.2%
9606 Buttons, press -fasteners, snap -fasteners and press -
studs, button moulds and other parts o f these
articles; button blanks 1.2%
9607 Slide fasteners and parts thereof 1.2%
9608 Ball point pens; felt tipped and other porous -
tipped pens and markers; fountain pens;
stylograph pens and other pens; duplicating stylos;
propelling or sliding pencils; pen holders, pencil
holders and similar holders; parts (including caps
and clips) of the foregoing articles, other than those
of heading 9609
960801 Ball point pens 1000 Pcs 4.2% 269
960802 Felt tipped and other porous tipped pens and ma rkers 1000 Pcs 4.4% 633
960803 Fountain pens; stylograph pens and other pens 1000 Pcs 4.2% 269
960804 Propelling or sliding pencils 1000 Pcs 2.2% 260
960899 Others including parts 1.4%
9609 Pencils (other than pencils of heading 9608),
crayons, pe ncil leads, pastels, drawing charcoals,
writing or drawing chalks and tailors' chalks 1.2%
9610 Slates and boards, with writing or drawing
surfaces, whether or not framed 1.2%
9611 Date, sealing or numbering stamps, and the like
(including device s for printing or embossing
labels), designed for operating in the hand; hand -
operated composing sticks and hand printing sets
incorporating such composing sticks 1.2%
9612 Typewriter or similar ribbons, inked or otherwise
prepared for giving impressi ons, whether or not on
spools or in cartridges; ink -pads, whether or not
inked, with or without boxes 1.2%
9613 Cigarette lighters and other lighters, whether or
not mechanical or electrical, and parts thereof
other than flints and wicks 1.2%
9614 Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof 1.2%
9615 Combs, hair -slides and the like, hairpins, curling
pins, curling grips, hair -curlers and the like, other
than those of heading 8516, and parts thereof
961501 Combs, made of plastics/metal 1.2%
961599 Others 1.2%
9616 Scent sprays and similar toilet sprays, and mounts
and heads therefor; powder -puffs and pads for the 1.2%
application of cosmetics or toilet preparations
9617 Vacuum fl asks and other vacuum vessels,
complete; parts thereof other than glass inners 1.2%
9618 Tailors' dummies and other lay figures; automata
and other animated displays, used for shop window
dressing 1.2%
9619 Sanitary towels (pads) and tampons, nap kins
(diapers), napkin liners and similar articles, of any
material 1.2%
9620 Monopods, bipods, tripods and similar articles 1.2%
CHAPTER – 97
WORKS OF ART, COLLECTOR’S' PIECES AND ANTIQUES
9701 Paintings, drawings and pastels, executed entirel y
by hand, other than drawings of heading 4906 and
other than hand -painted or hand -decorated
manufactured articles; collages, mosaics and
similar decorative plaques Nil
9702 Original engravings, prints and lithographs Nil
9703 Original sculptures and statuary, in any material Nil
9704 Postage or revenue stamps, stamp -post marks,
first-day covers, postal stationery (stamped paper),
and the like, used or unused , other than those of
heading 4907 Nil
9705 Collections and collectors’ pieces of archaeological,
ethnographic, historical, zoological, botanical,
mineralogical, anatomical, paleontological, or
numismatic interest Nil
9706 Antiques of an age exceeding 100 years Nil
Table
Tariff
Item Description of goods Unit Drawback Rate Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101 Men's or boys' overcoats, carcoats, capes, cloaks,
anoraks (including ski -jackets), wind -cheaters,
wind -jackets and similar articles, knitted or
crocheted, other than those of heading 6103
610101 Of Cotton 1.3%
610102 Of Blend containing Cotton and Man Made Fibre 1.3%
610103 Of Man Made Fibres 1.3%
610104 Of Silk (other than containi ng Noil silk) 0.9%
610105 Of Wool 0.9%
610106 Of Blend containing Wool and Man Made Fibre 0.9%
610199 Of Others 0.9%
6102 Women's or girls' overcoats, car -coats, capes,
cloaks, anoraks (including ski -jackets), wind -
cheaters, wind -jacket s and similar articles, knitted
or crocheted, other than those of heading 6104
610201 Of Cotton 1.3%
610202 Of Blend containing Cotton and Man Made Fibre 1.3%
610203 Of Man Made Fibres 1.3%
610204 Of Silk (other than containing Noil silk) 0.9%
610205 Of Wool 0.9%
610206 Of Blend containing Wool and Man Made Fibre 0.9%
610299 Of Others 0.9%
6103 Men's or boys' suits, ensembles, jackets, 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 1.3%
61030102 Of Blend containing Cotton and Man Made Fibre 1.3%
61030103 Of Man Made Fibres 1.3%
6103 0104 Of Silk (other than containing Noil silk) 0.9%
61030105 Of Wool 0.9%
61030106 Of Blend containing Wool and Man Made Fibre 0.9%
61030199 Of Others 0.9%
610302 Jackets, blazers
61030201 Of Cotton 1.3%
61030202 Of Blend c ontaining Cotton and Man Made Fibre 1.3%
61030203 Of Man Made Fibres 1.3%
61030204 Of Silk (other than containing Noil silk) 0.9%
61030205 Of Wool 0.9%
61030206 Of Blend containing Wool and Man Made Fibre 0.9%
61030207 Of Cotton co ntaining 1% or more by weight of
spandex/ lycra/elastane 1.3%
61030299 Of Others 0.9%
610303 Trousers, full pants
61030301 Of Cotton 1.3%
61030302 Of Blend containing Cotton and Man Made Fibre 1.3%
61030303 Of Man Made Fibres 1.3%
61030304 Of Silk (other than containing Noil silk) 0.9%
61030305 Of Wool 0.9%
61030306 Of Blend containing Wool and Man Made Fibre 0.9%
61030307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
61030399 Of Others 0.9%
610304 Others (including capri/three -fourth pants and
ensembles)
61030401 Of Cotton 1.3%
61030402 Of Blend containing Cotton and Man Made Fibre 1.3%
61030403 Of Man Made Fibres 1.3%
61030404 Of Silk (other than c ontaining Noil silk) 0.9%
61030405 Of Wool 0.9%
61030406 Of Blend containing Wool and Man Made Fibre 0.9%
61030407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
61030499 Of Others 0.9%
6104 Women's or gi rls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, 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 1.3%
61040102 Of Blend containing Cotton and Man Made Fibre 1.3%
61040103 Of Man Made Fibres 1.3%
61040104 Of Silk (other than containing Noil silk) 0.9%
61040105 Of Wool 0.9%
61040106 Of Blend containi ng Wool and Man Made Fibre 0.9%
61040199 Of Others 0.9%
610402 Jackets, blazers
61040201 Of Cotton 1.3%
61040202 Of Blend containing Cotton and Man Made Fibre 1.3%
61040203 Of Man Made Fibres 1.3%
61040204 Of Silk (other t han containing Noil silk) 0.9%
61040205 Of Wool 0.9%
61040206 Of Blend containing Wool and Man Made Fibre 0.9%
61040207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
61040299 Of Others 0.9%
610403 Dresse s/frocks, skirts, divided skirts, trousers, full
pants
61040301 Of Cotton 1.3%
61040302 Of Blend containing Cotton and Man Made Fibre 1.3%
61040303 Of Man Made Fibres 1.3%
61040304 Of Silk (other than containing Noil silk) 0.9%
61040305 Of Wool 0.9%
61040306 Of Blend containing Wool and Man Made Fibre 0.9%
61040307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
61040399 Of Others 0.9%
610404 Others (including capri/three -fourth pant s and
ensembles)
61040401 Of Cotton 1.3%
61040402 Of Blend containing Cotton and Man Made Fibre 1.3%
61040403 Of Man Made Fibres 1.3%
61040404 Of Silk (other than containing Noil silk) 0.9%
61040405 Of Wool 0.9%
61040406 Of Blend containing Wool and Man Made Fibre 0.9%
61040407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
61040499 Of Others 0.9%
6105 Men's or boys' shirts, knitted or crocheted
610501 Of Cotton 1.3%
610502 Of Blend containing Cotton and Man Made Fibre 1.7%
610503 Of Man Made Fibres Piece 2.1% 11
610504 Of Silk (other than containing Noil silk) 0.9%
610505 Of Wool 0.9%
610506 Of Blend containing Wool and Man Made Fibre 0.9%
610507 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
610599 Of Others 0.9%
6106 Women's or girls' blouses, shirts and shirt -blouses,
knitted or crocheted
610601 Of Cotton 1.6%
610602 Of Blend containing Cotton and M an Made Fibre 1.8%
610603 Of Man Made Fibres Piece 2.1% 11
610604 Of Silk (other than containing Noil silk) 0.9%
610605 Of Wool 0.9%
610606 Of Blend containing Wool and Man Made Fibre 0.9%
610607 Of Cotton containing 1% or more by weig ht of
spandex/lycra/ elastane 1.6%
610699 Of Others 0.9%
6107 Men's or boys' underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns and similar
articles, knitted or crocheted
610701 Nightshirts, pyjamas, bath robes and dressin g
gowns and similar articles
61070101 Of Cotton 1.6%
61070102 Of Blend containing Cotton and Man Made Fibre 1.8%
61070103 Of Man Made Fibres Piece 2.1% 22
61070104 Of Silk (other than containing Noil silk) 0.9%
61070105 Of Wool 0.9%
61070106 Of Blend containing Wool and Man Made Fibre 0.9%
61070107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61070199 Of Others 0.9%
610702 Briefs, underpants and similar articles
61070201 Of Cott on 1.6%
61070202 Of Blend containing Cotton and Man Made Fibre 1.8%
61070203 Of Man Made Fibres Piece 2.1% 9
61070204 Of Silk (other than containing Noil silk) 0.9%
61070205 Of Wool 0.9%
61070206 Of Blend containing Wool and Man Made Fibre 0.9%
61070207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61070299 Of Others 0.9%
6108 Women's or girls' slips, petticoats, briefs, panties,
night dresses, pyjamas, negligees, bathrobes,
dressing gowns and similar articles, knitted or
crocheted
610801 Night dresses (including nightshirts), pyjamas,
negligees bathrobes and dressing gowns and similar
articles
61080101 Of Cotton 1.6%
61080102 Of Blend containing Cotton and Man Made Fibre 1.8%
61080103 Of Man Made Fibres Piece 2.1% 22
61080104 Of Silk (other than containing Noil silk) 0.9%
61080105 Of Wool 0.9%
61080106 Of Blend containing Wool and Man Made Fibre 0.9%
61080107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61080199 Of Others 0.9%
610802 Slips, petticoats, briefs, panties and similar articles
61080201 Of Cotton 1.6%
61080202 Of Blend containing Cotton and Man Made Fibre 1.8%
61080203 Of Man Made Fibres Piece 2.1% 9
61080204 Of Silk (other than containing Noil silk) 0.9%
61080205 Of Wool 0.9%
61080206 Of Blend containing Wool and Man Made Fibre 0.9%
61080207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61080299 Of Others 0.9%
6109 T-shirts, singlets and other vests, knitted or
crocheted
610901 Of Cotton 1.6%
610902 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 11
610903 Of Man Made Fibres Piece 2.1% 13
610904 Of Silk (other th an containing Noil silk) 0.9%
610905 Of Wool 0.9%
610906 Of Blend containing Wool and Man Made Fibre 0.9%
610907 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
610999 Of Others 0.9%
6110 Jerseys, pullover s, cardigans, waistcoats an similar
articles, knitted or crocheted
611001 Of Cotton 1.6%
611002 Of Blend containing Cotton and Man Made Fibre 1.8%
611003 Of Man Made Fibres Piece 2.1% 25
611004 Of Silk (other than containing Noil silk) 0.9%
611005 Of Wool 0.9%
611006 Of Blend containing Wool and Man Made Fibre 0.9%
611007 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
611099 Of Others 0.9%
6111 Babies' garments and clothing accessories, knitted
or crocheted
611101 Of Cotton 1.6%
611102 Of Blend containing Cotton and Man Made Fibre 1.8%
611103 Of Man Made Fibres Piece 2.1% 11
611104 Of Silk (other than containing Noil silk) 0.9%
611105 Of Wool 0.9%
611106 Of B lend containing Wool and Man Made Fibre 0.9%
611107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
611199 Of Others 0.9%
6112 Track suits, ski suits and swimwear, knitted or
crocheted
611201 Of Cotton 1.6%
611202 Of Blend containing Cotton and Man Made Fibre 1.8%
611203 Of Man Made Fibres Piece 2.1% 11
611204 Of Silk (other than containing Noil silk) 0.9%
611205 Of Wool 0.9%
611206 Of Blend containing Wool and Man Made Fibre 0.9%
611207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
611299 Of Others 0.9%
6113 Garments, made up of knitted or crocheted fabrics
of heading 5903, 5906 or 5907
611301 Of Cotton 1.6%
611302 Of Blend containin g Cotton and Man Made Fibre Piece 2.1% 11
611303 Of Man Made Fibres Piece 2.1% 13
611304 Of Silk (other than containing Noil silk) 0.9%
611305 Of Wool 0.9%
611306 Of Blend containing Wool and Man Made Fibre 0.9%
611399 Of Others 0.9%
6114 Other garments, knitted or crocheted
611401 Women's or girls' blouses, shirts and shirt -blouses,
knitted or crocheted with tightening at the bottom
61140101 Of Cotton 1.6%
61140102 Of Blend containing Cotton and Man Made Fibre 1.8%
61140103 Of Man Made Fibres Piece 2.1% 11
61140104 Of Silk (other than containing Noil silk) 0.9%
61140105 Of Wool 0.9%
61140106 Of Blend containing Wool and Man Made Fibre 0.9%
61140107 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61140199 Of Others 0.9%
611402 Women's or girls' tops/cami
61140201 Of Cotton 1.6%
61140202 Of Blend containing Cotton and Man Made Fibre 1.8%
61140203 Of Man Made Fibres Piece 2.1% 11
61140204 Of Sil k (other than containing Noil silk) 0.9%
61140205 Of Wool 0.9%
61140206 Of Blend containing Wool and Man Made Fibre 0.9%
61140207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61140299 Of Others 0.9%
611403 Other jackets not covered under heading 6103 or
61140301 Of Cotton 1.3%
61140302 Of Blend containing Cotton and Man Made Fibre 1.3%
61140303 Of Man Made Fibres 1.3%
61140304 Of Silk (other than containing Noil silk) 0.9%
61140305 Of Wool 0.9%
61140306 Of Blend containing Wool and Man Made Fibre 0.9%
61140399 Of Others 0.9%
611404 Kurta and Salwar/ Salwar suits/ salwar -kameez/
churidar -kameez, with or without dupatta
61140401 Of Cotton 1.3%
61140402 Of Blend containing Cotton and Man Made Fibre 1.3%
61140403 Of Man Made Fibres 1.3%
61140404 Of Silk (other than containing Noil silk) 0.9%
61140405 Of Wool 0.9%
61140406 Of Blend containing Wool and Man Made Fibre 0.9%
61140 499 Of Others 0.9%
611405 Others
61140501 Of Cotton 1.6%
61140502 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 11
61140503 Of Man Made Fibres Piece 2.1% 13
61140504 Of Silk (other than containing Noil silk) 0.9%
6114050 5 Of Wool 0.9%
61140506 Of Blend containing Wool and Man Made Fibre 0.9%
61140507 Protective industrial wear 0.9%
61140599 Of Others 0.9%
6115 Panty hose, tights, stockings, socks and other
hosiery, including graduated compre -ssion hosi ery
(for example, stockings for varicose veins) and
footwear without applied soles, knitted or
crocheted
611501 Leggings
61150101 Of Cotton 1.3%
61150102 Of Blend containing Cotton and Man Made Fibre 1.3%
61150103 Of Man Made Fibre s 1.3%
61150104 Of Silk (other than containing Noil silk) 0.9%
61150105 Of Wool 0.9%
61150106 Of Blend containing Wool and Man Made Fibre 0.9%
61150107 Of Cotton containing 1% or more by weight of
spandex/lycra/elastane 1.3%
611501 99 Of Others 0.9%
611502 Others
61150201 Of Cotton 1.6%
61150202 Of Blend containing Cotton and Man Made Fibre 1.8%
61150203 Of Man Made Fibres Kg 2.1% 26
61150204 Of Silk (other than containing Noil silk) 0.9%
61150205 Of Wool 0.9%
61150206 Of Blend containing Wool and Man Made Fibre 0.9%
61150207 Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.6%
61150299 Of Others 0.9%
6116 Gloves, mittens and mitts, knitted or crocheted
61160 1 Of Cotton 1.6%
611602 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 20
611603 Of Man Made Fibres Kg 2.1% 11
611604 Of Silk (other than containing Noil silk) 0.9%
611605 Of Wool 0.9%
611606 Of Blend containing Wool and Man Made F ibre 0.9%
611607 Gloves, specially designed for use in sports namely
Golf Gloves made of textile materials 0.9%
611699 Of Others 0.9%
6117 Other made up clothing accessories, knitted or
crocheted; knitted or crocheted parts of garments
or of clothing accessories
611701 Shawls, scarves, mufflers, stoles, mantillas and veils
61170101 Of Cotton 1.6%
61170102 Of Blend containing Cotton and Man Made Fibre 1.8%
61170103 Of Man Made Fibres Piece 2.1% 10
61170104 Of Silk (oth er than containing Noil silk) 0.9%
61170105 Of Wool 0.9%
61170106 Of Blend containing Wool and Man Made Fibre 0.9%
61170199 Of Others 0.9%
611702 Others
61170201 Of Cotton 1.6%
61170202 Of Blend containing Cotton and Man Mad e Fibre Kg 2.1% 11
61170203 Of Man Made Fibres Kg 2.1% 13
61170204 Of Silk (other than containing Noil silk) 0.9%
61170205 Of Wool 0.9%
61170206 Of Blend containing Wool and Man Made Fibre 0.9%
61170299 Of Others 0.9%
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201 Men's or boys' overcoats, car -coats, cloaks, anoraks
(including ski -jackets), wind -cheaters, wind jackets
and similar articles other than those of heading
620101 Of C otton 1.3%
620102 Of Blend containing Cotton and Man Made Fibre 1.3%
620103 Of Man Made Fibres 1.3%
620104 Of Silk (other than containing Noil silk) 0.9%
620105 Of Wool 0.9%
620106 Of Blend containing Wool and Man Made Fibre 0.9%
620199 Of Others 0.9%
6202 Women's or girls' overcoats, car -coats, capes,
cloaks, anoraks (including ski -jackets), wind -
cheaters, wind -jackets and similar articles, other
than those of heading 6204
620201 Of Cotton 1.3%
620202 Of Ble nd containing Cotton and Man Made Fibre 1.3%
620203 Of Man Made Fibres 1.3%
620204 Of Silk (other than containing Noil silk) 0.9%
620205 Of Wool 0.9%
620206 Of Blend containing Wool and Man Made Fibre 0.9%
620299 Of Others 0.9%
6203 Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear)
620301 Suits (combination comprising of at least one
trouser and one jacket)
62030101 Of Cotton 1.3%
62030102 Of Blend containing Cotton and Man Made Fibre 1.3%
62030103 Of Man Made Fibres 1.3%
62030104 Of Silk (other than containing Noil silk) 0.9%
62030105 Of Wool 0.9%
62030106 Of Blend containing Wool and Man Made Fibre 0.9%
62030199 Of Others 0.9%
620302 Jackets, blazers
62030201 Of Cotton 1.3%
62030202 Of Blend containing Cotton and Man Made Fibre 1.3%
62030203 Of Man Made Fibres 1.3%
62030204 Of Silk (other than containing Noil silk) 0.9%
6203 0205 Of Wool 0.9%
62030206 Of Blend containing Wool and Man Made Fibre 0.9%
62030207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
62030208 Of fabrics coated, covered or laminated with
polyurethance 1.3%
6203 0299 Of Others 0.9%
620303 Trousers, full pants
62030301 Of Cotton 1.3%
62030302 Of Blend containing Cotton and Man Made Fibre 1.3%
62030303 Of Man Made Fibres 1.3%
62030304 Of Silk (other than containing Noil silk) 0.9%
62030305 Of Wool 0.9%
62030306 Of Blend containing Wool and Man Made Fibre 0.9%
62030307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
62030399 Of Others 0.9%
620304 Others (including capri/three -fourth pants and
ensembles)
62030401 Of Cotton 1.3%
62030402 Of Blend containing Cotton and Man Made Fibre 1.3%
62030403 Of Man Made Fibres 1.3%
62030404 Of Silk (other than containing Noil silk) 0.9%
62030405 Of Wool 0.9%
62030406 Of B lend containing Wool and Man Made Fibre 0.9%
62030407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
62030499 Of Others 0.9%
6204 Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirt s, trousers, bib and
brace overalls, breeches and shorts (other than
swimwear)
620401 Suits (combination comprising of at least one
trouser and one jacket)
62040101 Of Cotton 1.3%
62040102 Of Blend containing Cotton and Man Made Fibre 1.3%
62040103 Of Man Made Fibres 1.3%
62040104 Of Silk (other than containing Noil silk) 0.9%
62040105 Of Wool 0.9%
62040106 Of Blend containing Wool and Man Made Fibre 0.9%
62040199 Of Others 0.9%
620402 Jackets, blazers
62040201 Of Cotton 1.3%
62040202 Of Blend containing Cotton and Man Made Fibre 1.3%
62040203 Of Man Made Fibres 1.3%
62040204 Of Silk (other than containing Noil silk) 0.9%
62040205 Of Wool 0.9%
62040206 Of Blend containing Wool and Man Made Fibre 0.9%
62040207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
62040208 Of fabrics coated, covered or laminated with
polyurethance 1.3%
62040299 Of Others 0.9%
620403 Dresses/frocks, skirts, divided skirts, trousers, full
pants
62040301 Of Cotton 1.3%
62040302 Of Blend containing Cotton and Man Made Fibre 1.3%
62040303 Of Man Made Fibres 1.3%
62040304 Of Silk (other than containing Noil silk) 0.9%
62040305 Of Wool 0.9%
62040306 Of Blend containing Wool and Man Made Fibre 0.9%
62040307 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
62040399 Of Others 0.9%
620404 Others (including capri/three -fourth pants and
ensembles)
62040401 Of Cotton 1.3%
62040402 Of Blend containing Cotton and Man Made Fibre 1.3%
62040403 Of Man Made Fibres 1.3%
62040404 Of Silk (other than containing Noil silk) 0.9%
62040405 Of Wool 0.9%
62040406 Of Blend containing W ool and Man Made Fibre 0.9%
62040407 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.3%
62040499 Of Others 0.9%
6205 Men's or boys' shirts
620501 Of Cotton 1.3%
620502 Of Blend containing Cotton and Man Ma de Fibre 1.7%
620503 Of Man Made Fibres Piece 2.1% 11
620504 Of Silk (other than containing Noil silk) 0.9%
620505 Of Wool 0.9%
620506 Of Blend containing Wool and Man Made Fibre 0.9%
620507 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
620599 Of Others 0.9%
6206 Women's or girls' blouses, shirts and shirt -blouses
620601 Of Cotton 1.6%
620602 Of Blend containing Cotton and Man Made Fibre 1.8%
620603 Of Man Made Fibres Piece 2.1% 11
620604 Of Silk (other than containing Noil silk) 0.9%
620605 Of Wool 0.9%
620606 Of Blend containing Wool and Man Made Fibre 0.9%
620607 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
620699 Of Others 0.9%
6207 Men's or boys' singlets and other vests, underpants,
briefs, nightshirts, pyjamas, bath -robes, dressing
gowns and similar articles
620701 Dressing gowns, bathrobes, pyjamas, nightshirts
and similar articles
62070101 Of Cotton 1.6%
62070102 Of Blend containing Cotton and Man Made Fibre 1.8%
62070103 Of Man Made Fibres Piece 2.1% 22
62070104 Of Silk (other than containing Noil silk) 0.9%
62070105 Of Wool 0.9%
62070106 Of Blend containing Wool and Man Made Fibre 0.9%
62070107 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
62070199 Of Others 0.9%
620702 Singlets and other vests, underpants, briefs and
similar articles
62070201 Of Cotton 1.6%
62070202 Of Blend cont aining Cotton and Man Made Fibre 1.8%
62070203 Of Man Made Fibres Piece 2.1% 9
62070204 Of Silk (other than containing Noil silk) 0.9%
62070205 Of Wool 0.9%
62070206 Of Blend containing Wool and Man Made Fibre 0.9%
62070207 Of Cotton c ontaining 1% or more by weight of
spandex/ lycra/elastane 1.6%
62070299 Of Others 0.9%
6208 Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas,
negliges, bathrobes, dressing gowns and similar
articles
620801 Dressing gowns, bathrobes, pyjamas, negliges,
nightdresses (including nightshirts) and similar
articles
62080101 Of Cotton 1.6%
62080102 Of Blend containing Cotton and Man Made Fibre 1.8%
62080103 Of Man Made Fibres Piece 2.1% 22
62080104 Of Silk (other than containing Noil silk) 0.9%
62080105 Of Wool 0.9%
62080106 Of Blend containing Wool and Man Made Fibre 0.9%
62080107 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
6208 0199 Of Others 0.9%
620802 Singlets and other vests, slips, petticoats, briefs,
panties and similar articles
62080201 Of Cotton 1.6%
62080202 Of Blend containing Cotton and Man Made Fibre 1.8%
62080203 Of Man Made Fibres Piece 2.1% 9
62080204 Of Silk (other than containing Noil silk) 0.9%
62080205 Of Wool 0.9%
62080206 Of Blend containing Wool and Man Made Fibre 0.9%
62080207 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
62080299 Of Oth ers 0.9%
6209 Babies' garments and clothing accessories
620901 Of Cotton 1.6%
620902 Of Blend containing Cotton and Man Made Fibre 1.8%
620903 Of Man Made Fibres Piece 2.1% 11
620904 Of Silk (other than containing Noil silk) 0.9%
620905 Of Wool 0.9%
620906 Of Blend containing Wool and Man Made Fibre 0.9%
620907 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
620999 Of Others 0.9%
6210 Garments, made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907
621001 Of Cotton 1.6%
621002 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 11
621003 Of Man Made Fibres Piece 2.1% 13
621004 Of Silk (other than containing Noil silk) 0.9%
621005 Of Wool 0.9%
6210 06 Of Blend containing Wool and Man Made Fibre 0.9%
621099 Of Others 0.9%
6211 Track suits, ski suits and swimwear; other
garments
621101 Women's or girls' blouses, shirts and shirt -blouses,
with tightening at the bottom
62110101 Of Cotton 1.6%
62110102 Of Blend containing Cotton and Man Made Fibre 1.8%
62110103 Of Man Made Fibres Piece 2.1% 11
62110104 Of Silk (other than containing Noil silk) 0.9%
62110105 Of Wool 0.9%
62110106 Of Blend containing Wool and Man Made Fibre 0.9%
62110107 Of Cotton containing 1% or more by weight of
spandex/ lycra/elastane 1.6%
62110199 Of Others 0.9%
621102 Women's or girls' tops/cami
62110201 Of Cotton 1.6%
62110202 Of Blend containing Cotton and Man M ade Fibre 1.8%
62110203 Of Man Made Fibres Piece 2.1% 11
62110204 Of Silk (other than containing Noil silk) 0.9%
62110205 Of Wool 0.9%
62110206 Of Blend containing Wool and Man Made Fibre 0.9%
62110207 Of Cotton containing 1% or more b y weight of
spandex/ lycra/elastane 1.6%
62110299 Of Others 0.9%
621103 Other jackets not covered under heading 6203 or
62110301 Of Cotton 1.3%
62110302 Of Blend containing Cotton and Man Made Fibre 1.3%
62110303 Of Man Mad e Fibres 1.3%
62110304 Of Silk (other than containing Noil silk) 0.9%
62110305 Of Wool 0.9%
62110306 Of Blend containing Wool and Man Made Fibre 0.9%
62110399 Of Others 0.9%
621104 Protective industrial wear
62110401 Protect ive industrial wear overall/coverall made of
cotton 1.3%
62110402 Other protective industrial wear made of cotton 1.3%
62110403 Protective industrial wear overall/coverall made of
Aramid fibre or Modacrylic fibre 1.3%
62110404 Other protecti ve industrial wear made of Aramid fibre 1.3%
62110405 Protective industrial wear overall/coverall made of
Modacrylic fibre 1.3%
62110406 Other protective industrial wear made of Modacrylic
fibre 1.3%
62110499 Other protective industrial wear 1.3%
621105 Kurta and Salwar/ Salwar suits/ salwar -kameez/
churidar -kameez, with or without dupatta
62110501 Of Cotton 1.3%
62110502 Of Blend containing Cotton and Man Made Fibre 1.3%
62110503 Of Man Made Fibres 1.3%
62110504 Of Silk (other than containing Noil silk) 0.9%
62110505 Of Wool 0.9%
62110506 Of Blend containing Wool and Man Made Fibre 0.9%
62110599 Of Others 0.9%
621106 Others
62110601 Of Cotton 1.6%
62110602 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 11
62110603 Of Man Made Fibres Piece 2.1% 13
62110604 Of Silk (other than containing Noil silk) 0.9%
62110605 Of Wool 0.9%
62110606 Of Blend containing Wool and Man Made Fibre 0.9%
62110699 Of Others 0.9%
6212 Brassieres, girdles, corsets, braces, suspenders,
garters and similar articles and parts thereof,
whether or not knitted or crocheted
621201 Of Cotton 1.6%
621202 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 20
621203 Of Man M ade Fibres Kg 2.1% 11
621204 Of Silk (other than containing Noil silk) 0.9%
621205 Of Wool 0.9%
621206 Of Blend containing Wool and Man Made Fibre 0.9%
621299 Of Others 0.9%
6213 Handkerchiefs
621301 Of Cotton 1.6%
621302 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 20
621303 Of Man Made Fibres Kg 2.1% 11
621304 Of Silk (other than containing Noil silk) 0.9%
621305 Of Wool 0.9%
621306 Of Blend containing Wool and Man Made Fibre 0.9%
621399 Of Other s 0.9%
6214 Shawls, scarves, mufflers, mantillas, veils and the
like
621401 Shawls, scarves, mufflers, stoles, mantillas and veils
62140101 Of Cotton 1.6%
62140102 Of Blend containing Cotton and Man Made Fibre 1.8%
62140103 Of Man Made Fibres Piece 2.1% 10
62140104 Of Silk (other than containing Noil silk) 0.9%
62140105 Of Wool 0.9%
62140106 Of Blend containing Wool and Man Made Fibre 0.9%
62140199 Of Others 0.9%
621402 Others
62140201 Of Cotton 1.6%
62140202 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 11
62140203 Of Man Made Fibres Kg 2.1% 13
62140204 Of Silk (other than containing Noil silk) 0.9%
62140205 Of Wool 0.9%
62140206 Of Blend containing Wool and Man Made Fibre 0.9%
62140299 Of Others 0.9%
6215 Ties, bow ties and cravats
621501 Of Cotton 1.6%
621502 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 20
621503 Of Man Made Fibres Kg 2.1% 11
621504 Of Silk (other than containing Noil silk ) 0.9%
621505 Of Wool 0.9%
621506 Of Blend containing Wool and Man Made Fibre 0.9%
621599 Of Others 0.9%
6216 Gloves, mittens and mitts
621601 Of Cotton 1.6%
621602 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 20
621603 Of Man Made Fibres Kg 2.1% 11
621604 Of Silk (other than containing Noil silk) 0.9%
621605 Of Wool 0.9%
621606 Of Blend containing Wool and Man Made Fibre 0.9%
621607 Gloves, specially designed for use in sports namely
Golf Gloves ma de of textile materials 0.9%
621699 Of Others 0.9%
6217 Other made up clothing accessories; parts of
garments or of clothing accessories, other than
those of heading 6212
621701 Of Cotton 1.6%
621702 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 11
621703 Of Man Made Fibres Kg 2.1% 13
621704 Of Silk (other than containing Noil silk) 0.9%
621705 Of Wool 0.9%
621706 Of Blend containing Wool and Man Made Fibre 0.9%
621799 Of Others 0.9%
[F. No.605/13/2023 -DBK]
MALAY SAMIR , Dy. Secy . (Drawback)
Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064
and Published by the Controller of Publications, Delhi -110054.
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