Prescribe effective rate of basic customs duty on specified varieties of woven fabrics, falling under Chapters 52, 54, 55 and 58 of the First Schedule to the Customs tariff Act, 1975 - 014/2006 - Customs -Tariff

Extract

Rescinded vide Notification No. 05/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 Prescribe effective rate of basic customs duty on specified varieties of woven fabrics, falling under Chapters 52, 54, 55 and 58 of the First Schedule to the Customs tariff Act, 1975 1 st March, 2006 Notification No. 14/2006-Customs G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2005-Customs, dated the 1st March, 2005, which was published in the Gazette of India, Extraordinary vide number G.S.R. 112 (E), dated the 1st March, 2005, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid Table, namely:- Table S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of goods Rate (1) (2) (3) (4) 1. 5208 39 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 2. 5208 39 Other than upholstery fabrics 10% 3. 5208 42 Upholstery fabrics 10% or ₹ 37 per sq. mtr., whichever is higher 4. 5208 42 Other than upholstery fabrics 10% or ₹ 22 per sq. mtr., whichever is higher 5. 5208 49 Upholstery fabrics 10% or ₹ 143 per kg., whichever is higher 6. 5208 52 Upholstery fabrics 10% or ₹ 23 per sq. mtr., whichever is higher 7. 5208 52 Other than upholstery fabrics 10% or ₹ 14 per sq. mtr., whichever is higher 8. 5208 59 Upholstery fabrics of 3-thread or 4-thread twill including cross-twill 10% or ₹ 35 per sq. mtr., whichever is higher 9. 5208 59 Other than upholstery fabrics, of 3-thread or 4-thread twill including cross-twill 10% or ₹ 21 per sq. mtr., whichever is higher 10. 5208 59 Upholstery fabrics other than those figuring at S. No.8 above 10% or ₹ 50 per sq. mtr., whichever is higher 11. 5208 59 Other than Upholstery fabrics, other than those figuring at S. No.9 above 10% or ₹ 30 per sq. mtr., whichever is higher 12. 5209 31, 5209 32 or 5209 39 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 13. 5209 31, 5209 32 or 5209 39 Other than upholstery fabrics 10% 14. 5209 41 Upholstery fabrics 10% or ₹ 32 per sq. mtr., whichever is higher 15. 5209 41 Other than upholstery fabrics 10% or ₹ 30 per sq. mtr., whichever is higher 16. 5209 43 Upholstery fabrics 10% or ₹ 30 per sq. mtr., whichever is higher 17. 5209 43 Other than upholstery fabrics 10% or ₹ 28 per sq. mtr., whichever is higher 18. 5209 49 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 19. 5209 49 Other than upholstery fabrics 10% 20. 5209 51 or 5209 52 Upholstery fabrics 10% or ₹ 30 per sq. mtr., whichever is higher 21. 5209 51 or 5209 52 Other than upholstery fabrics 10% or ₹ 24 per sq. mtr., whichever is higher 22. 5209 59 Upholstery fabrics 10% or ₹ 38 per sq. mtr., whichever is higher 23. 5209 59 Other than upholstery fabrics 10% or ₹ 30 per sq. mtr., whichever is higher 24. 5210 39 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 25. 5210 39 Other than upholstery fabrics 10% 26. 5210 49 Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill 10% or ₹ 132 per kg., whichever is higher 27. 5210 51 Upholstery fabrics 10% or ₹ 15 per sq. mtr., whichever is higher 28. 5210 51 Other than upholstery fabrics 10% or ₹ 12 per sq. mtr., whichever is higher 29. 5210 59 Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill 10% or ₹ 15 per sq. mtr., whichever is higher 30. 5210 59 Other than Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill 10% or ₹ 12 per sq. mtr., whichever is higher 31. 5211 31, 5211 32 or 5211 39 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 32. 5211 31, 5211 32 or 5211 39 Other than upholstery fabrics 10% 33. 5211 41 Upholstery fabrics 10% or ₹ 44 per sq. mtr., whichever is higher 34. 5211 41 Other than upholstery fabrics 10% or ₹ 35 per sq. mtr., whichever is higher 35. 5211 43 Upholstery fabrics 10% or ₹ 40 per sq. mtr., whichever is higher 36. 5211 43 Other than upholstery fabrics 10% or ₹ 32 per sq. mtr., whichever is higher 37. 5211 49 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 38. 5211 49 Other than upholstery fabrics 10% 39. 5211 51, 5211 52 or 5211 59 Upholstery fabrics 10% or ₹ 18 per sq. mtr., whichever is higher 40. 5211 51, 5211 52 or 5211 59 Other than upholstery fabrics 10% or ₹ 12 per sq. mtr., whichever is higher 41. 18 [ 5407 42 ] Upholstery fabrics 2 [20%] or ₹ 60 per sq. mtr., whichever is higher 42. 18 [ 5407 42 ] Other than upholstery fabrics 2 [20%] or ₹ 36 per sq. mtr., whichever is higher 43. 5407 43 00 Upholstery fabrics 2 [20%] or ₹ 67 per sq. mtr., whichever is higher 44. 5407 43 00 Other than upholstery fabrics 2 [20%] or ₹ 40 per sq. mtr., whichever is higher 45. 3 [5407 44 (except tariff item 5407 44 20)] Upholstery fabrics 4 [20%] or ₹ 58 per sq. mtr., whichever is higher 46. 3 [5407 44 (except tariff item 5407 44 20)] Other than upholstery fabrics 4 [20%] or ₹ 35 per sq. mtr., whichever is higher. 47. 5407 52 Upholstery fabrics 5 [20%] or ₹ 38 per sq. mtr., whichever is higher 48. 5407 52 Other than upholstery fabrics 5 [20%] or ₹ 23 per sq. mtr., whichever is higher 49. 5407 53 00 Upholstery fabrics 5 [20%] or ₹ 50 per sq. mtr., whichever is higher 50. 5407 53 00 Other than upholstery fabrics 5 [20%] or ₹ 30 per sq. mtr., whichever is higher 51. 5407 61 Other than upholstery fabrics 5 [20%] 52. 5407 69 00 Upholstery fabrics 5 [20%] or ₹ 60 per sq. mtr., whichever is higher 53. 5407 69 00 Other than upholstery fabrics 5 [20%] or ₹ 36 per sq. mtr., whichever is higher 54. 5407 73 00 Upholstery fabrics 5 [20%] or ₹ 60 per sq. mtr., whichever is higher 55. 5407 73 00 Other than upholstery fabrics 5 [20%] or ₹ 36 per sq. mtr., whichever is higher 56. 5407 74 00 Upholstery fabrics 5 [20%] or ₹ 38 per sq. mtr., whichever is higher 57. 5407 74 00 Other than upholstery fabrics 5 [20%] or ₹ 23 per sq. mtr., whichever is higher 58. 6 [5407 82 (except tariff item 5407 82 50)] Upholstery fabrics 7 [20%] or ₹ 42 per sq. mtr., whichever is higher 59. 6 [5407 82 (except tariff item 5407 82 50)] Other than upholstery fabrics 7 [20%] or ₹ 25 per sq. mtr., whichever is higher 60. 5407 83 00 Upholstery fabrics 8 [20%] or ₹ 67 per sq. mtr., whichever is higher 61. 5407 83 00 Other than upholstery fabrics 8 [20%] or ₹ 40 per sq. mtr., whichever is higher 62. 9 [5407 84 (except tariff item 5407 84 50)] Upholstery fabrics 10 [20%] or ₹ 38 per sq. mtr., whichever is higher 63. 9 [5407 84 (except tariff item 5407 84 50)] Other than upholstery fabrics 10 [20%] or ₹ 23 per sq. mtr., whichever is higher 64. 5407 92 00 Upholstery fabrics 11 [20%] or ₹ 67 per sq. mtr., whichever is higher 65. 5407 92 00 Other than upholstery fabrics 11 [20%] or ₹ 40 per sq. mtr., whichever is higher 66. 5407 93 00 Upholstery fabrics 11 [20%] or ₹ 45 per sq. mtr., whichever is higher 67. 5407 93 00 Other than upholstery fabrics 11 [20%] or ₹ 27 per sq. mtr., whichever is higher 68. 5407 94 00 Upholstery fabrics 11 [20%] or ₹ 67 per sq. mtr., whichever is higher 69. 5407 94 00 Other than upholstery fabrics 11 [20%] or ₹ 40 per sq. mtr., whichever is higher 70. 5408 22 Upholstery fabrics 11 [20%] or ₹ 45 per sq. mtr., whichever is higher 71. 5408 22 Other than upholstery fabrics 11 [20%] or ₹ 27 per sq. mtr., whichever is higher 72. 5408 23 00 Upholstery fabrics 11 [20%] or ₹ 47 per sq. mtr., whichever is higher 73. 5408 23 00 Other than upholstery fabrics 11 [20%] or ₹ 28 per sq. mtr., whichever is higher 74. 12 [5408 24 (except tariff items 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18)] Upholstery fabrics 13 [20%] or ₹ 87 per sq. mtr., whichever is higher 75. 12 [5408 24 (except tariff items 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18)] Other than upholstery fabrics 13 [20%] or ₹ 52 per sq. mtr., whichever is higher 76. 5512 19 Upholstery fabrics 14 [20%] or ₹ 42 per sq. mtr., whichever is higher 77. 5512 19 Other than upholstery fabrics 14 [20%] or ₹ 25 per sq. mtr., whichever is higher 78. 5512 29 Upholstery fabrics 14 [20%] or ₹ 47 per sq. mtr., whichever is higher 79. 5512 29 Other than upholstery fabrics 14 [20%] or ₹ 28 per sq. mtr., whichever is higher 80. 5512 99 Upholstery fabrics 14 [20%] or ₹ 54 per kg., whichever is higher 81. 5513 21 00 Upholstery fabrics 14 [20%] or ₹ 107 per kg., whichever is higher 82. 5513 23 00 Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill, of polyester staple fibres 14 [20%] or ₹ 125 per kg., whichever is higher 83. 5513 23 00 Other than upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill of polyester staple fibres 14 [20%] or ₹ 25 per sq. mtr., whichever is higher 84. 5513 39 00 Upholstery fabrics, other than:- (a) 3-thread or 4-thread twill including cross-twill of polyester staple fibres; and (b) other woven fabrics of polyester staple fibres 14 [20%] or ₹ 125 per kg., whichever is higher 85. 5513 39 00 Other than upholstery fabrics, other than:- (a) 3-thread or 4-thread twill including cross-twill of polyester staple fibres; and (b) other woven fabrics of polyester staple fibres 14 [20%] or ₹ 30 per sq. mtr., whichever is higher 86. 5513 41 00 Upholstery fabrics 14 [20%] or ₹ 25 per sq. mtr., whichever is higher 87. 5513 41 00 Other than upholstery fabrics 14 [20%] or ₹ 15 per sq. mtr., whichever is higher 88. 5514 21 00 Upholstery fabrics 14 [20%] or ₹ 100 per kg., whichever is higher 89. 5514 21 00 Other than upholstery fabrics 14 [20%] or ₹ 30 per sq. mtr., whichever is higher 90. 5514 22 00 Upholstery fabrics 14 [20%] or ₹ 100 per kg., whichever is higher 91. 5514 23 00 Upholstery fabrics 14 [20%] or ₹ 114 per kg., whichever is higher 92. 5514 29 00 Upholstery fabrics 14 [20%] or ₹ 121 per kg., whichever is higher 93. 5514 30 11 Upholstery fabrics 14 [20%] or ₹ 64 per sq. mtr., whichever is higher 94. 5514 30 11 Other than upholstery fabrics 14 [20%] or ₹ 45 per sq. mtr., whichever is higher 95. 5514 30 12 Upholstery fabrics 14 [20%] or ₹ 43 per sq. mtr., whichever is higher 96. 5514 30 12 Other than upholstery fabrics 14 [20%] or ₹ 26 per sq. mtr., whichever is higher 97. 5514 49 00 Upholstery fabrics 14 [20%] or ₹ 114 per kg., whichever is higher 98. 5515 21 Upholstery fabrics 14 [20%] or ₹ 79 per sq. mtr., whichever is higher 99. 5515 21 Other than upholstery fabrics 14 [20%] or ₹ 55 per sq. mtr., whichever is higher 100. 5515 91 Upholstery fabrics 14 [20%] or ₹ 57 per sq. mtr., whichever is higher 101. 5515 91 Other than upholstery fabrics 14 [20%] or ₹ 40 per sq. mtr., whichever is higher 102. 5516 22 00 or 5516 23 00 Upholstery fabrics 14 [20%] or ₹ 150 per kg., whichever is higher 103. 5516 22 00 or 5516 23 00 Other than upholstery fabrics 14 [20%] 104. 15 [5801 10 00] Upholstery fabrics 10% or ₹ 210 per sq. mtr., whichever is higher 105. 5801 22 Upholstery fabrics 10% or ₹ 75 per sq. mtr., whichever is higher 106. 5801 22 Other than upholstery fabrics 10% or ₹ 70 per sq. mtr., whichever is higher 107. 5801 23 00 Upholstery fabrics 10% or ₹ 80 per sq. mtr., whichever is higher 108. 16 [5801 27 20] Upholstery fabrics 10% or ₹ 120 per sq. mtr., whichever is higher 109. 5801 26 00 Upholstery fabrics 10% or ₹ 180 per sq. mtr., whichever is higher 110. 5801 31 00 Upholstery fabrics 10% or ₹ 75 per sq. mtr., whichever is higher 111. 5801 33 00 Upholstery fabrics 17 [20%] or ₹ 150 per sq. mtr., whichever is higher 112. 5801 36 Upholstery fabrics 17 [20%] or ₹ 130 per sq. mtr., whichever is higher 113. 5801 90 Upholstery fabrics 10% or ₹ 35 per sq. mtr., whichever is higher 114. 5802 30 00 Upholstery fabrics 10% or ₹ 150 per kg., whichever is higher 115. 5802 30 00 Other than upholstery fabrics 10% Explanation .- For the purposes of this notification, - (1) Upholstery fabrics means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars. (2) The rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein. [F.No.334/ 3/2006 -TRU] (S. Bajaj) Under Secretary to the Government of India ----------------------------------------------- Notes:- (As amended by Notification No. 138/06-Cus., dt. 30.12.2006 and 35/2007 Cus. 1/3/2007) 1. (Entry in column (4) For the figures and symbol 12.5% wherever they occur, the figures and symbol 10% has been substituted. vide Notification No. 35/2007 dated 1/3/2007 ) 2. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 3. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 5407 44 00 4. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 5. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 6. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 5407 82 7. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 8. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 9. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 5407 84 10. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 11. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 12. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 5408 24 13. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 14. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 15. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 5801 10 16. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 5801 25 00 17. Substituted vide Notification No. 81/2017 - Dated 27-10-2017, before it was read as 10% 18. Substituted vide Notification No. 26/2019-Customs dated 06-07-2019 before it was read as 5407 42 00

05/2022 - Dated: 1-2-2022 - Customs -Tariff - Seeks to rescind Notification Nos. 10/95-Customs, 26/99-Customs, 27/2004-Customs, 14/2006-Customs, 48/2006-Customs, 90/2007-Customs, 8/2011-Customs, 24/2011-Customs, 49/2013-Customs, 23/2014-Customs, 37/2015-Customs, 11/2016-Customs, 20/2020-Customs, 40/2020-Customs which have become redundant.
26/2019-Customs - Dated: 6-7-2019 - Customs -Tariff - Seeks to further amend notification No 14/2006-Customs dated 1st March 2006 in order to change the classification of other dyed fabrics of nylon from “5407 42 00” to “5407 42”
81/2017 - Dated: 27-10-2017 - Customs -Tariff - seeks to amend notification No. 14/2006-customs dated 1st march 2006, to prescribe effective rate of duty on specified fabrics
035/2007 - Dated: 1-3-2007 - Customs -Tariff - CBEC reduces import tariff on woven fabrics to 10%
138/2006 - Dated: 30-12-2006 - Customs -Tariff - Amends notification no. 14/2006 dated 1-3-2006
014/2005 - Dated: 1-3-2005 - Customs -Tariff - Budget Notification - Exempts various fabrics from customs leviable in excess of the amount calculated at the rate specified