Notifying All Industry Rates (AIR) of Duty Drawback w.e.f. 23.11.2015 - 110/2015 - Customs - Non Tariff

Superseded vide Not. 131/2016 - Dated 31-10-2016 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 110/2015-CUSTOMS (N.T.) New Delhi, the 16th November, 2015 G.S.R. 861 (E).- In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.110/2014-CUSTOMS (N.T.), dated the 17th November, 2014, published vide number G.S.R. 814 (E), dated the 17th November, 2014, except as respects things done or omitted to be done before such supersession, 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 digit or eight digit or modified six or eight digits in the said Schedule are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, 1975. (2) The general rules for the interpretation of the First Schedule to the said 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 artware or handicraft items shall be classified under the heading of artware or handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87 , may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708 , as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule; (iii) the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506 . (4) The figures shown in columns (4) and (6) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be. (5) The figures shown in columns (5) and (7) 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 application for removal of excisable goods for export (ARE-1) and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) and (7) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valorem rate of drawback shown in column (4) or (6) to one and half times the ARE- 1 value. (7) The figures shown in the said Schedule under the drawback rate and drawback cap appearing below the column heading Drawback when Cenvat facility has not been availed refer to the total drawback (Customs, Central Excise and Service Tax component put together) allowable and those appearing under the column heading Drawback when Cenvat facility has been availed refer to the drawback allowable under the Customs component. The difference between the two columns refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. (8) 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. (9) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. (10) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is - (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy; 2 [Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13th August, 2016 , the rates of drawback specified in the said Schedule shall apply as if in the said Schedule- (i) the heading A and heading B are heading C and heading D, respectively; and (ii) the entries in columns (4), (5), (6) and (7) 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;] (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy or the Foreign Trade Policy; (d) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; (e) manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated 01st April, 1997. (11) The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is (a) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002 ; (b) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002. (12) Wherever specific rates have been provided against tariff item in the said Schedule, the drawback shall be payable only if the amount is one per cent. or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. (13) The expression when Cenvat facility has not been availed , used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:- (a) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product; (b) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product, is produced: Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise. (14) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (15) The term article of leather in Chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (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. (16) 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. (17) The term dyed in relation to fabrics and yarn of cotton, shall include bleached or mercerised or printed or m lange . (18) The term dyed in relation to textile materials in Chapters 54 and 55 shall include printed or bleached . (19) In respect of the tariff items in Chapters 60 , 61 , 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight. (20) The term shirts in relation to Chapters 61 and 62 of the said Schedule shall include shirts with hood . (21) 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 point or Continental Size above 33; (b) English or UK adult size 1 and above; and (c) American or USA adult size 1 and above. (22) 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. (23) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.72 of the Hand Book of Procedures, 2015-2020 published vide Public Notice No.1/ 2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs. (24) 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 Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. 1 [ (24A) Notwithstanding anything contained in paragraph (7) above, the drawback rate specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported availing CENVAT facility for any of the inputs or input services used in their manufacture or availing the rebate of duty paid on materials used in their manufacture or processing in terms of rule 18 of the Central Excise Rules, 2002 or manufactured or exported in terms of sub-rule (2) of rule 19 of the said Central Excise Rules , and the exporter claiming the drawback rate against said tariff items shall make appropriate declaration at the time of export. ] (25) 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 rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible. 3. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the Customs component, as provided by the drawback rate and drawback cap shown in column (6) and (7) 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 23rd day of November, 2015. Duty Drawback Schedules 3 [TABLE C D Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. (1) (2) (3) (4) (5) (6) (7) 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 Piece 3.5% 65.5 0.8% 15.0 610102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 610103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 610104 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 610105 Of Wool Piece 3.4% 126.0 0.8% 29.6 610106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 610199 Of Others Piece 3.4% 63.5 0.8% 14.9 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 3.5% 65.5 0.8% 15.0 610202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 610203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 610204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 610205 Of Wool Piece 3.4% 126.0 0.8% 29.6 610206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 610299 Of Others Piece 3.4% 63.5 0.8% 14.9 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 Piece 3.5% 112.0 0.8% 25.6 61030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61030104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61030105 Of Wool Piece 3.4% 187.6 0.8% 44.1 61030106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 61030199 Of Others Piece 3.4% 107.9 0.8% 25.4 610302 Jackets, blazers 61030201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61030202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61030203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61030204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61030205 Of Wool Piece 3.4% 126.0 0.8% 29.6 61030206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61030207 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.5% 69.2 0.8% 15.8 61030299 Of Others Piece 3.4% 63.5 0.8% 14.9 610303 Trousers, full pants 61030301 Of Cotton Piece 3.8% 50.4 0.8% 10.6 61030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61030303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 61030305 Of Wool Piece 3.7% 67.0 0.9% 16.3 61030306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 61030307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 61030399 Of Others Piece 3.7% 48.3 0.8% 10.5 610304 Others (including capri/three- fourth pants and ensembles) 61030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 61030402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 61030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 61030404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 61030405 Of Wool Piece 3.2% 31.6 0.7% 6.9 61030406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 61030407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 61030499 Of Others Piece 3.2% 26.3 0.7% 5.7 6104 Women's or girls' 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 Piece 3.5% 112.0 0.8% 25.6 61040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61040105 Of Wool Piece 3.4% 187.6 0.8% 44.1 61040106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 61040199 Of Others Piece 3.4% 107.9 0.8% 25.4 610402 Jackets, blazers 61040201 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61040202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 61040206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61040207 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.5% 69.2 0.8% 15.8 61040299 Of Others Piece 3.4% 63.5 0.8% 14.9 610403 Dresses, skirts, divided skirts, trousers, full pants 61040301 Of Cotton Piece 3.1% 44 0.7% 9.9 61040302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61040303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61040304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 61040305 Of Wool Piece 3.7% 67.0 0.9% 16.3 61040306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 61040307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 61040399 Of Others Piece 3.7% 48.3 0.8% 10.5 610404 Others (including capri/three- fourth pants and ensembles) 61040401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 61040402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 61040403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 61040404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 61040405 Of Wool Piece 3.2% 31.6 0.7% 6.9 61040406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 61040407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 61040499 Of Others Piece 3.2% 26.3 0.7% 5.7 6105 Men's or boys' shirts, knitted or crocheted 610501 Of Cotton Piece 3.3% 36.5 0.8% 8.8 610502 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 610503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 610504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610505 Of Wool Piece 3.3% 32.6 0.8% 7.9 610506 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 610507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 34.7 0.8% 8.4 610599 Of Others Piece 3.3% 35.1 0.8% 8.5 6106 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted 610601 Of Cotton Piece 3.9% 43.1 0.9% 9.9 610602 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 610603 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 610604 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610605 Of Wool Piece 3.9% 38.5 0.9% 8.9 610606 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 610607 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.9% 41.0 0.9% 9.5 610699 Of Others Piece 3.9% 41.5 0.9% 9.6 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 3.3% 27.4 0.8% 6.6 61070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 61070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 61070107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 28.3 0.8% 6.9 61070199 Of Others Piece 3.3% 27.1 0.8% 6.6 610702 Briefs, underpants and similar articles 61070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 61070202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 61070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 61070204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 61070205 Of Wool Piece 3.2% 9.0 0.7% 2.0 61070206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 61070207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.2% 9.5 0.7% 2.1 61070299 Of Others Piece 3.2 9.0 0.7 2.0 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 Piece 3.3% 27.4 0.8% 6.6 61080102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 61080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61080104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61080105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61080106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 61080107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 28.3 0.8% 6.9 61080199 Of Others Piece 3.3% 27.1 0.8% 6.6 610802 Slips, petticoats, briefs, panties and similar articles 61080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 61080202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 61080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 61080204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 61080205 Of Wool Piece 3.2% 9.0 0.7% 2.0 61080206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 61080207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.2% 9.5 0.7% 2.1 61080299 Of Others Piece 3.2% 9.0 0.7% 2.0 6109 T-shirts, singlets and other vests, knitted or crocheted 610901 Of Cotton Piece 3.5% 31 0.8% 7.1 610902 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 36 1% 8.6 610903 Of Man Made Fibres Piece 4.7% 37 1.1% 8.7 610904 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 610905 Of Wool Piece 3.5% 24.8 0.8% 5.7 610906 Of Blend containing Wool and Man Made Fibre Piece 3.5% 24.8 0.8% 5.7 610907 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 31 0.8% 6.9 610999 Of Others Piece 3.5% 21.6 0.8% 4.9 6110 Jerseys, pullovers, cardigans, waistcoats an similar articles, knitted or crocheted 611001 Of Cotton Piece 3.5% 55.4 0.8% 12.7 611002 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 611003 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 611004 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 611005 Of Wool Piece 3.4% 61.6 0.8% 14.5 611006 Of Blend containing Wool and Man Made Fibre Piece 3.4% 61.6 0.8% 14.5 611007 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.5% 58.2 0.8% 13.3 611099 Of Others Piece 3.4% 44.4 0.8% 10.5 6111 Babies' garments and clothing accessories, knitted or crocheted 611101 Of Cotton Piece 3.7% 23 0.9% 5.6 611102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 611103 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 611104 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 611105 Of Wool Piece 3.7% 24.4 0.9% 5.9 611106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4 0.9% 5.9 611107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.7% 24.0 0.9% 5.8 611199 Of Others Piece 3.7% 22.8 0.9% 5.5 6112 Track suits, ski suits and swimwear, knitted or crocheted 611201 Of Cotton Piece 3.5% 29.0 0.8% 6.6 611202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 34.0 1% 8.1 611203 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 611204 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 611205 Of Wool Piece 3.5% 34.6 0.8% 7.9 611206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 611207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 30.9 0.8% 6.9 611299 Of Others Piece 3.5% 28.7 0.8% 6.6 6113 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 611301 Of Cotton Piece 3.2% 20.6 0.7% 4.5 611302 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 26.0 1% 6.0 611303 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1 611304 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 611305 Of Wool Piece 3.2% 22.7 0.7% 5.0 611306 Of Blend containing Wool and Man Made Fibre Piece 3.2% 22.7 0.7% 5.0 611399 Of Others Piece 3.2% 19.7 0.7% 4.3 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 3.9% 43.1 0.9% 9.9 61140102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 61140103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 61140104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140105 Of Wool Piece 3.9% 38.5 0.9% 8.9 61140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 61140107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.9% 41.0 0.9% 9.5 61140199 Of Others Piece 3.9% 41.5 0.9% 9.6 611402 Women's or girls' tops/cami 61140201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 61140202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 37.1 1% 8.8 61140203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 61140204 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140205 Of Wool Piece 3.5% 34.6 0.8% 7.9 61140206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 61140207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 37.8 0.8% 8.4 61140299 Of Others Piece 3.5% 37.2 0.8% 8.5 611403 Other jackets not covered under heading 6103 or 6104 61140301 Of Cotton Piece 3.5% 65.5 0.8% 15.0 61140302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61140303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61140304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61140305 Of Wool Piece 3.4% 126.0 0.8% 29.6 61140306 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61140399 Of Others Piece 3.4% 63.5 0.8% 14.9 611404 Others 61140401 Of Cotton Piece 3.1% 20.0 0.7% 4.5 61140402 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 25.4 1% 6.0 61140403 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1 61140404 Of Silk (other than containing Noil silk) Piece 4.2% 33.7 1% 8.0 61140405 Of Wool Piece 3.1% 22.0 0.7% 5.0 61140406 Of Blend containing Wool and Man Made Fibre Piece 3.1% 22.0 0.7% 5.0 61140407 Protective industrial wear Piece 3.1% 51.8 0.7% 11.7 61140499 Of Others Piece 3.1% 19.1 0.7% 4.3 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 Of Cotton Kg 3.2% 82.5 0.7% 18.1 611502 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611503 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611504 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 611505 Of Wool Kg 3.2% 94.9 0.7% 20.8 611506 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 611507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Kg 3.2% 89.6 0.7% 19.6 611599 Of Others Kg 3.2% 77.7 0.7% 17.0 6116 Gloves, mittens and mitts, knitted or crocheted 611601 Of Cotton Kg 3.2% 82.5 0.7% 18.1 611602 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611604 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 611605 Of Wool Kg 3.2% 94.9 0.7% 20.8 611606 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 611607 Gloves, specially designed for use in sports namely Golf Gloves made of textile materials Piece 4.3% 14.9 1% 3.5 611699 Of Others Kg 3.2% 77.7 0.7% 17.0 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 3.9% 24.4 0.9% 5.6 61170102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 61170103 Of Man Made Fibres Piece 4.7% 25.5 1.1% 6.0 61170104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61170105 Of Wool Piece 3.9% 24.4 0.9% 5.6 61170106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 61170199 Of Others Piece 3.9% 24.0 0.9% 5.5 611702 Others 61170201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 61170202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 61170203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 61170204 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 61170205 Of Wool Kg 3.1% 91.9 0.7% 20.8 61170206 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 61170299 Of Others Kg 3.1% 75.2 0.7% 17.0 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 3.5% 65.5 0.8% 15.0 620102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 620103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 620104 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 620105 Of Wool Piece 3.4% 126.0 0.8% 29.6 620106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 620199 Of Others Piece 3.4% 63.5 0.8% 14.9 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 Piece 3.5% 65.5 0.8% 15.0 620202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 620203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 620204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 620205 Of Wool Piece 3.4% 126.0 0.8% 29.6 620206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 620299 Of Others Piece 3.4% 63.5 0.8% 14.9 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 Piece 3.5% 112.0 0.8% 25.6 62030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 62030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 62030104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 62030105 Of Wool Piece 3.4% 187.6 0.8% 44.1 62030106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 62030199 Of Others Piece 3.4% 107.9 0.8% 25.4 620302 Jackets, blazers 62030201 Of Cotton Piece 3.5% 72 0.8% 16.5 62030202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62030203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62030204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62030205 Of Wool Piece 3.4% 160 0.8% 37.6 62030206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 148 0.8% 34.8 62030207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62030299 Of Others Piece 3.4% 63.5 0.8% 14.9 620303 Trousers, full pants 62030301 Of Cotton Piece 3.8% 49 0.8% 10.3 62030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 62030303 Of Man Made Fibres Piece 4.4% 61 1% 13.9 62030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 62030305 Of Wool Piece 3.7% 113 0.9% 27.5 62030306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 98 0.9% 22.6 62030307 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.8% 53.2 0.8% 11.2 62030399 Of Others Piece 3.7% 48.3 0.8% 10.5 620304 Others (including capri/three- fourth pants and ensembles) 62030401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 62030402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 62030403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 62030404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 62030405 Of Wool Piece 3.2% 31.6 0.7% 6.9 62030406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 62030407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 62030499 Of Others Piece 3.2% 26.3 0.7% 5.7 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 3.5% 112.0 0.8% 25.6 62040102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 62040103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 62040104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 62040105 Of Wool Piece 3.4% 187.6 0.8% 44.1 62040106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 168.0 0.8% 39.5 62040199 Of Others Piece 3.4% 107.9 0.8% 25.4 620402 Jackets, blazers 62040201 Of Cotton Piece 3.5% 89 0.8% 20.3 62040202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 62040206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62040207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62040299 Of Others Piece 3.4% 63.5 0.8% 14.9 620403 Dresses, skirts, divided skirts, trousers, full pants 62040301 Of Cotton Piece 3.1% 41.1 0.7% 9.3 62040302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 62040303 Of Man Made Fibres Piece 4.4% 55 1% 12.5 62040304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 62040305 Of Wool Piece 3.7% 67.0 0.9% 16.3 62040306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 0.9% 16.3 62040307 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.8% 53.2 0.8% 11.2 62040399 Of Others Piece 3.7% 48.3 0.8% 10.5 620404 Others (including capri/three- fourth pants and ensembles) 62040401 Of Cotton Piece 3.2% 39 0.7% 8.5 62040402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 62040403 Of Man Made Fibres Piece 4.3% 35 1% 8.1 62040404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 62040405 Of Wool Piece 3.2% 31.6 0.7% 6.9 62040406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 62040407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 62040499 Of Others Piece 3.2% 26.3 0.7% 5.7 6205 Men's or boys' shirts 620501 Of Cotton Piece 3.3% 40 0.8% 9.7 620502 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620503 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 620504 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 620505 Of Wool Piece 3.3% 32.6 0.8% 7.9 620506 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 620507 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 34.7 0.8% 8.4 620599 Of Others Piece 3.3% 35.1 0.8% 8.5 6206 Women's or girls' blouses, shirts and shirt-blouses 620601 Of Cotton Piece 3.9% 42 0.9% 9.7 620602 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620603 Of Man Made Fibres Piece 4.7% 44 1.1% 10.3 620604 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 620605 Of Wool Piece 3.9% 38.5 0.9% 8.9 620606 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 620607 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.9% 41.0 0.9% 9.5 620699 Of Others Piece 3.9% 41.5 0.9% 9.6 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 Piece 3.3% 27.4 0.8% 6.6 62070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 62070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 62070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 62070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 62070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 62070107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 28.3 0.8% 6.9 62070199 Of Others Piece 3.3% 27.1 0.8% 6.6 620702 Singlets and other vests, underpants, briefs and similar articles 62070201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62070202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 62070203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 62070204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 62070205 Of Wool Piece 3.2% 9.0 0.7% 2.0 62070206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 62070207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 9.5 0.7% 2.1 62070299 Of Others Piece 3.2% 9.0 0.7% 2.0 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 3.3% 27.4 0.8% 6.6 62080102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 62080103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 62080104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 62080105 Of Wool Piece 3.3% 32.6 0.8% 7.9 62080106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 62080107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 28.3 0.8% 6.9 62080199 Of Others Piece 3.3% 27.1 0.8% 6.6 620802 Singlets and other vests, slips, petticoats, briefs, panties and similar articles 62080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62080202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 62080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 62080204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 62080205 Of Wool Piece 3.2% 9.0 0.7% 2.0 62080206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 62080207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 9.5 0.7% 2.1 62080299 Of Others Piece 3.2% 9.0 0.7% 2.0 6209 Babies' garments and clothing accessories 620901 Of Cotton Piece 3.7% 23.2 0.9% 5.6 620902 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 620903 Of Man Made Fibres Piece 4.7% 26.9 1.1% 6.3 620904 Of Silk (other than containing Noil silk) Piece 4.7% 37.7 1.1% 8.8 620905 Of Wool Piece 3.7% 24.4 0.9% 5.9 620906 Of Blend containing Wool and Man Made Fibre Piece 3.7% 24.4 0.9% 5.9 620907 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.7% 24.0 0.9% 5.8 620999 Of Others Piece 3.7% 22.8 0.9% 5.5 6210 Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 621001 Of Cotton Piece 3.2% 20.6 0.7% 4.5 621002 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 26.0 1% 6.0 621003 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1 621004 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 621005 Of Wool Piece 3.2% 22.7 0.7% 5.0 621006 Of Blend containing Wool and Man Made Fibre Piece 3.2% 22.7 0.7% 5.0 621099 Of Others Piece 3.2% 19.7 0.7% 4.3 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 3.9% 43.1 0.9% 9.9 62110102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 62110103 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 62110104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 62110105 Of Wool Piece 3.9% 38.5 0.9% 8.9 62110106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 62110107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.9% 41.0 0.9% 9.5 62110199 Of Others Piece 3.9% 41.5 0.9% 9.6 621102 Women's or girls' tops/cami 62110201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 62110202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 37.1 1% 8.8 62110203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 62110204 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 62110205 Of Wool Piece 3.5% 34.6 0.8% 7.9 62110206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 62110207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.6% 37.8 0.8% 8.4 62110299 Of Others Piece 3.5% 37.2 0.8% 8.5 621103 Other jackets not covered under heading 6203 or 6204 62110301 Of Cotton Piece 3.5% 65.5 0.8% 15.0 62110302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62110303 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62110304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62110305 Of Wool Piece 3.4% 126.0 0.8% 29.6 62110306 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62110399 Of Others Piece 3.4% 63.5 0.8% 14.9 621104 Protective industrial wear 62110401 Protective industrial wear overall/coverall made of cotton Piece 3.3% 85.3 0.8% 20.7 62110402 Other protective industrial wear made of cotton Piece 3.3% 55.2 0.8% 13.4 62110403 Protective industrial wear overall/coverall made of Aramid fibre Piece 4.7% 217.5 1.1% 50.9 62110404 Other protective industrial wear made of Aramid fibre Piece 4.7% 152.3 1.1% 35.6 62110405 Protective industrial wear overall/coverall made of Modacrylic fibre Piece 4.7% 208.7 1.1% 48.8 62110406 Other protective industrial wear made of Modacrylic fibre Piece 4.7% 139.1 1.1% 32.6 62110499 Other protective industrial wear Piece 3.3% 55.2 0.8% 13.4 621105 Others 62110501 Of Cotton Piece 3.1% 20.0 0.7% 4.5 62110502 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 25.4 1% 6.0 62110503 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1 62110504 Of Silk (other than containing Noil silk) Piece 4.2% 33.7 1% 8.0 62110505 Of Wool Piece 3.1% 22.0 0.7% 5.0 62110506 Of Blend containing Wool and Man Made Fibre Piece 3.1% 22.0 0.7% 5.0 62110599 Of Others Piece 3.1% 19.1 0.7% 4.3 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted 621201 Of Cotton Kg 3.2% 82.5 0.7% 18.1 621202 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 621203 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 621204 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621205 Of Wool Kg 3.2% 94.9 0.7% 20.8 621206 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621299 Of Others Kg 3.2% 77.7 0.7% 17.0 6213 Handkerchiefs 621301 Of Cotton Kg 3.2% 82.5 0.7% 18.1 621302 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 621303 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 621304 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621305 Of Wool Kg 3.2% 94.9 0.7% 20.8 621306 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621399 Of Others Kg 3.2% 77.7 0.7% 17.0 6214 Shawls, scarves, mufflers, mantillas, veils and the like 621401 Shawls, scarves, mufflers, stoles, mantillas and veils 62140101 Of Cotton Piece 3.9% 24.4 0.9% 5.6 62140102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 24.9 1.1% 5.8 62140103 Of Man Made Fibres Piece 4.7% 25.5 1.1% 6.0 62140104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 62140105 Of Wool Piece 3.9% 24.4 0.9% 5.6 62140106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 62140199 Of Others Piece 3.9% 24.0 0.9% 5.5 621402 Others 62140201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 62140202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 62140203 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 62140204 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 62140205 Of Wool Kg 3.1% 91.9 0.7% 20.8 62140206 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 62140299 Of Others Kg 3.1% 75.2 0.7% 17.0 6215 Ties, bow ties and cravats 621501 Of Cotton Kg 3.1% 79.9 0.7% 18.1 621502 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 621503 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 621504 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 621505 Of Wool Kg 3.1% 91.9 0.7% 20.8 621506 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 621599 Of Others Kg 3.1% 75.2 0.7% 17.0 6216 Gloves, mittens and mitts 621601 Of Cotton Kg 3.2% 82.5 0.7% 18.1 621602 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 621603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 621604 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621605 Of Wool Kg 3.2% 94.9 0.7% 20.8 621606 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621607 Gloves, specially designed for use in sports namely Golf Gloves made of textile materials Piece 4.3% 14.9 1% 3.5 621699 Of Others Kg 3.2% 77.7 0.7% 17.0 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 621701 Of Cotton Kg 3.1% 79.9 0.7% 18.1 621702 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 621703 Of Man Made Fibres Kg 4.2% 108.0 1% 25.7 621704 Of Silk (other than containing Noil silk) Kg 4.2% 399.8 1% 95.2 621705 Of Wool Kg 3.1% 91.9 0.7% 20.8 621706 Of Blend containing Wool and Man Made Fibre Kg 3.1% 91.9 0.7% 20.8 621799 Of Others Kg 3.1% 75.2 0.7% 17.0] --------------------- Notes:- 1. Inserted vide Not. 90/2016 - Dated 24-6-2016 2. Inserted vide Not.110/2016 - Dated 13-8-2016 w.e.f. 1st day of September, 2016 3. Inserted vide Not.110/2016 - Dated 13-8-2016 w.e.f. 1st day of September, 2016