Amends notification no. 110/2015-Customs (NT) dated 16.11.2015 to specify All Industry Rates of drawback for export of garments under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20 - 110/2016 - Customs - Non Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. - 110/ 2016 - CUSTOMS (N.T.) New Delhi, dated the 13th August, 2016 G.S.R. (E). In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) , 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 , the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.110/2015-Customs (N.T.), dated the 16th November, 2015, published vide number G.S.R. 861 (E), dated the 16th November, 2015 , namely:- 2. In the said notification, in the Notes and conditions, in paragraph (10), after clause (b), the following proviso shall be inserted, namely:- 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; . 3. In the said notification, after the Schedule, the following Table shall be inserted, namely:- 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 . 4. This notification shall come into force on the 1st day of September, 2016. [F. No. 605/42/2016-DBK (Pt. I)] (Dharmvir Sharma) Under Secretary to the Government of India Note : The principal notification No. 110/2015-Customs (N.T.), dated the 16th November, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 861(E), dated the 16th November 2015 and was last amended vide notification No. 90/2016-Customs (N.T.), dated the 24th June, 2016 vide number G.S.R. 630(E), dated the 24th June, 2016.