III. AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
|
AMENDMENTS
|
A.
|
Tariff rate changes for Basic Customs Duty [to be effective from 02.02.2022, unless otherwise specified] * [Clause [97(a)] of the Finance Bill, 2022]
*Will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.
|
Rate of Duty
|
S. No.
|
Heading, sub- heading or tariff item
|
Commodity
|
From
|
To
|
|
|
Edible Oils
|
|
|
1.
|
1516 30 00
|
Microbial fats and oils and their fractions
|
30%
|
100%
|
|
|
MSME sector
|
|
|
2.
|
6601
|
Umbrellas
|
10%
|
20%
|
|
|
Gems and Jewellery Sector
|
|
|
3.
|
7117
|
Imitation Jewellery
|
20%
|
20% or Rs.
400/kg., whichever is higher
|
|
|
Electrical and electronic items
|
|
|
4.
|
8518 21 ,
8518 22 ,
8518 29
|
Single or multiple loudspeakers, whether or not mounted in their enclosures
Note: Effective BCD rate on these goods, other than hearable devices would continue to be ‘15%’. BCD rates on hearable devices will be governed by the Phased Manufacturing Program[PMP] as mentioned at V below.
|
15%
|
20%
|
5.
|
8518 30
|
Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
Note: Effective BCD rate on these goods, other than hearable devices would continue to be
‘15%’. BCD rates on hearable devices will be governed by the Phased Manufacturing Program[PMP] as mentioned at V below.
|
15%
|
20%
|
6.
|
9028 30 10
|
Smart Meters
Note: Effective BCD rate on these goods would continue to be ‘15%’ till 31.03.2022
|
15%
|
25%
|
7.
|
9028 90 10
|
Printed Circuit Board Assembly of Smart Meters
Note: Effective BCD rate on these goods would continue to be ‘7.5%’ till 31.03.2022
|
10%
|
20%
|
|
|
Solar Energy Sector
|
|
|
8.
|
8541 42 00
|
Solar Cells (other than those exclusively used with ITA-1 items)
Note: Effective BCD rate on these goods would continue to be ‘Nil’ till 31.03.2022.
|
20%
|
25%
|
9.
|
8541 43 00
|
Solar Modules (other than those exclusively used with ITA-1 items)
Note: Effective BCD rate on these goods would continue to be ‘Nil’ till 31.03.2022.
|
20%
|
40%
|
B.
|
Tariff rate changes (without any change in the effective rates of Basic Customs Duty) [to be effective from 01.05.2022, unless otherwise specified] * [Clause [97(b)] of the Finance Bill, 2022]
Note:
- The current applied rate of Basic Customs Duty on these commodities operates through their respective exemption/concessional notification(s). Such corresponding entries would be omitted from the concerned notification(s) with effect from the 1st day of May, 2022, as the same would operate through the Customs Tariff Act, 1975, in the manner as detailed below [except S. No. 38 of the list below]. It is an exercise for simplification of the Customs tariff structure and Effective basic customs duty rate (and applicable cesses) of these items would remain unchanged.
- Heading and sub-heading referred in column (2) shall include all tariff items under such heading or sub-heading.
|
Rate of Duty
|
S. No.
|
Chapter, heading, sub- heading, or tariff item
|
Commodity
|
From
|
To
|
1.
|
0101 21 00
|
Pure-bred breeding horses
|
30%
|
Free
|
2.
|
0508 00 10
|
Coral, unworked or simply prepared but not otherwise worked
|
30%
|
Free
|
3.
|
0511 10 00
|
Bovine semen
|
30%
|
5%
|
4.
|
0801 31 00
|
Cashew nuts, in shell
|
30%
|
2.5%
|
5.
|
0802 51 00,
0802 52 00
|
Pistachios, in shell and shelled
|
30%
|
10%
|
6.
|
0804 10 20,
0804 10 30
|
Soft dates (khayzur or wet dates), hard dates (chhohara or kharek dates)
|
30%
|
20%
|
7.
|
0805 10 00,
0805 50 00,
|
Oranges, Lemon and limes
|
40%
|
30%
|
8.
|
0806 10 00
|
Fresh grapes
|
35%
|
30%
|
9.
|
0808 30 00,
0808 40 00
|
Fresh pears, Fresh quinces
|
35%
|
30%
|
10.
|
0904 11 10
|
Pepper, long
|
70%
|
30%
|
11.
|
0907
|
Cloves (whole fruit, cloves and stem)
|
70%
|
35%
|
12.
|
1001 19 00,
1001 99 10
|
Wheat, other than seed quality
|
100%
|
40%
|
13.
|
1005
|
Maize (corn)
|
70%/60%
|
50%
|
14.
|
1007
|
Grain sorghum
|
80%
|
50%
|
15.
|
1008 21,
1008 29
|
Millet (Jawar, Bajra, Ragi)
|
70%
|
50%
|
16.
|
1104 22 00
|
Other worked grains of oats
|
30%
|
15%
|
17.
|
1107 10 00
|
Malt, not roasted
|
40%
|
30%
|
18.
|
1108 12 00
|
Maize (corn) starch
|
50%
|
30%
|
19.
|
1207 91 00
|
Poppy seeds
|
70%
|
20%
|
20.
|
1209 91,
1209 99
|
Vegetable seeds, fruit seeds for planting or sowing
|
10%
|
5%
|
21.
|
1401 10 00
|
Bamboos
|
30%
|
25%
|
22.
|
1702 11,
1702 19
|
Lactose and lactose syrup
|
30%
|
25%
|
23.
|
1905 31 00,
1905 32
|
Sweet Biscuits, Waffles and wafers
|
45%
|
30%
|
24.
|
2207 20 00
|
Ethyl alcohol and other spirits, denatured
|
30%
|
5%
|
25.
|
2309 10 00
|
Dog or cat food, put up for retail sale
|
30%
|
20%
|
26.
|
Chapter 23 (except 2309 10 00)
|
Residues and waste from the food industries; prepared animal fodder
|
30%
|
15%
|
27.
|
25 (except 2515, 2516, 2523, 2524 and items at S. No. 28, 29, 30, 31 and 32 below)
|
Salt, Sulphur, Earth and stone, lime etc.
|
10%
|
5%
|
28.
|
2503 00 10
|
Crude or unrefined sulphur
|
10%
|
2.5%
|
29.
|
2510
|
Rock phosphate
|
5%
|
2.5%
|
30.
|
2520 10 10, 2520 10 20, 2520 10 90
|
Gypsum
|
10%
|
2.5%
|
31.
|
2523 29
|
Portland Cement (other than white Portland cement)
|
10%
|
Free
|
32.
|
2528
|
Boron Ores and concentrates
|
10%
|
2.5%
|
33.
|
2601 to 2617
[except items at S. No. 34 and 35 below]
|
Ores and concentrates
|
5%/10%
|
2.5%
|
34.
|
2604 00 00
|
Nickel Ore and Concentrate
|
5%
|
Free
|
35.
|
2612 10 00
|
Uranium Ore and Concentrates
|
5%
|
Free
|
36.
|
2620 11 00,
2620 19
|
Zinc slag, ash or residue
|
10%
|
5%
|
37.
|
2620 30
|
Copper slag, ash or residue
|
10%
|
5%
|
38.
|
2701, 2702, 2703
|
Coal, Lignite, Peat
[These items would continue to attract Basic Customs Duty at the rate of 1% through notification No. 50/2017-Cus]
|
10%
|
5%
|
39.
|
2704, 2705, 2706
|
Coke, coal gas and Tar
|
10%
|
5%
|
40.
|
2707
|
Oils etc. from coal tar distillation
|
10%
|
2.5%
|
41.
|
2708
|
Pitch and pitch coke
|
10%
|
5%
|
42.
|
2709 00 90
|
Oil (other than crude petroleum) obtained from Bituminous Crude
|
5%
|
Free
|
43.
|
2710 12 50
|
Aviation gasoline confirming to standard IS 1604
|
10%
|
Free
|
44.
|
2710, 2711, 2712, 2713, 2714 or 2715
|
Petroleum oils and oils obtained from bituminous minerals (excluding Naphtha), petroleum gases, petroleum jelly, petroleum bitumen and other residues of petroleum oil, asphalt.
|
10%
|
5%
|
45.
|
2710 12 21,
2710 12 22,
2710 12 29
|
Light Naphtha, Heavy Naphtha, Full range Naphtha
|
10%
|
2.5%
|
46.
|
2710 12 41,
2710 12 42,
2710 12 49
|
Motor Spirit commonly known as petrol
|
10%
|
2.5%
|
47.
|
2710 19 44,
2710 19 49,
2710 20 10,
2710 20 20
|
High speed diesel (HSD)
|
10%
|
2.5%
|
48.
|
2710 19 39
|
Aviation Turbine Fuel (ATF)
|
10%
|
5%
|
49.
|
2711 11 00
|
Liquefied natural gas (LNG)
|
10%
|
2.5%
|
50.
|
2711 12 00
|
Propane
|
10%
|
2.5%
|
51.
|
2711 13 00
|
Butanes
|
10%
|
2.5%
|
52.
|
2711 19 10,
2711 19 20
|
Liquefied petroleum gases (LPG)
|
10%
|
5%
|
53.
|
2711 21 00,
2711 29 00
|
Natural Gas in gaseous state
|
10%
|
5%
|
54.
|
2713 12 10,
2713 12 90
|
Calcined Petroleum Coke
|
10%
|
7.5%
|
55.
|
28 (except
2801, 2802,
2803, 2804,
2805, 2809
20 10, 2810
00 20, 2814,
2823 00 10,
2837 11 00,
2843 and items at S. No. 56 to 58 below)
|
Inorganic Chemicals (other than Chemical Elements, Phosphoric Acid, Boric Acids, Ammonia, Titanium Dioxide etc.)
|
10%
|
7.5%
|
56.
|
2801 20 00
|
Iodine
|
5%
|
2.5%
|
57.
|
2825 40 00
|
Nickel oxide and hydroxide
|
10%
|
Free
|
58.
|
2844 20 00
|
All goods
|
10%
|
Free
|
59.
|
29 (except 2905 43 00, 2905 44 00, 2933 71 00, and items at S. No. 60 to 73 below)
|
Organic Chemicals (except Mannitol, D-glucitol (Sorbitol) and 6- Hexanelactum)
|
10%
|
7.5%
|
60.
|
2901, 2902 (except items listed at S. Nos. 61, 62, and 63 below)
|
Cyclic and Acyclic Hydrocarbons (other than o- xylene, p-xylene and styrene)
|
10%
|
2.5%
|
61.
|
2902 41 00
|
o-xylene
|
10%
|
Free
|
62.
|
2902 43 00
|
p-xylene
|
10%
|
Free
|
63.
|
2902 50 00
|
Styrene
|
10%
|
2%
|
64.
|
2903 or 2904 (except items at S. No. 65 and 66 below)
|
Halogenated, Sulphonated, nitrated or nitrosated derivatives of hydrocarbons (other than methyl chloride, methylene chloride, chloroform and trichloroethylene)
|
10%
|
5%
|
65.
|
2903 15 00
|
Ethylene Dichloride (EDC)
|
10%
|
Free
|
66.
|
2903 21 00
|
Vinyl chloride monomer (VCM)
|
10%
|
2%
|
67.
|
2905 31 00
|
Mono ethylene glycol (MEG)
|
10%
|
5%
|
68.
|
2910 20 00
|
Methyl oxirane (propylene oxide)
|
10%
|
5%
|
69.
|
2917 36 00
|
Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA)
|
10%
|
5%
|
70.
|
2917 37 00
|
Dimethyl terephthalate (DMT)
|
10%
|
5%
|
71.
|
2926 10 00
|
Acrylonitrile
|
10%
|
2.5%
|
72.
|
2933 71 00
|
Caprolactam
|
10%
|
5%
|
73.
|
2905 43 00, 2905 44 00,
|
Mannitol, Sorbitol
|
30%
|
20%
|
74.
|
31 (except 3102 21 00, 3102 30 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51 00, 3105 59 00, 3105 60 00, 3105 90 10, 3105 90 90)
|
Fertilizers (other than Ammonium Sulphate, Ammonium Nitrate, Sodium nitrate, Potassium Sulphate, Minerals or Chemical fertilizers of NPK)
|
10%
|
7.5%
|
75.
|
3201, 3202, 3203, 3204, 3205 00 00, 3206 , 3207 (except 3201 20 00, 3206 11, and 3206 19 00)
|
Tanning agents, colouring materials, colour lakes, prepared pigments etc.
|
10%
|
7.5%
|
76.
|
3201 20 00
|
Wattle extract
|
10%
|
2.5%
|
77.
|
3301
|
Essential Oils
|
30%
|
20%
|
78.
|
3403
|
Lubricating preparations etc.
|
10%
|
7.5%
|
79.
|
3501, 3502, 3503, 3504, 3505,
|
Casein, albumin, gelatin, peptones, dextrin
|
30%/50%
|
20%
|
80.
|
3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00
|
Miscellaneous Chemical Products like artificial graphite, activated carbon, tall oil, rosin, wood tar etc.
|
10%
|
7.5%
|
81.
|
3809 10 00
|
Finishing agents with a basis of amylaceous substances
|
30%
|
20%
|
82.
|
3823 11 00,
3823 12 00,
3823 13 00,
3823 19 00
or 3823 70
|
Industrial monocarboxylic fatty acids and fatty alcohols
|
30%
|
7.5%
|
83.
|
3824 (except 3824 60 and 3824 99 00) and 3827
|
Prepared binders for foundry moulds, Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included
|
10%
|
7.5%
|
84.
|
3901 to 3915 (except 3904, 3906 90 70, and 3908)
|
Plastics in primary forms (except polymers of vinyl chloride , polyamides)
|
10%
|
7.5%
|
85.
|
3906 90 70
|
Sodium polyacrylate
|
10%
|
5%
|
86.
|
4001 21, 4001 22, 4001 29
|
Natural rubber in forms other than latex
|
25%
|
25% or
₹ 30/-
per kg, whichever is lower
|
87.
|
5002
|
Raw Silk, (not thrown)
|
30%
|
15%
|
88.
|
5003 to 5006
|
Silk Waste and Silk Yarn
|
25%
|
15%
|
89.
|
5007
|
Woven fabrics of silk or of silk waste
|
25%
|
20%
|
90.
|
5101
|
Wool, not carded or combed
|
25%/30%
|
2.5%
|
91.
|
5102
|
Fine or coarse animal hair
|
25%
|
5%
|
92.
|
5103 10 10,
5103 20 10,
5103 20 20,
5103 20 90
|
Wool waste
|
25%
|
5%
|
93.
|
5103 10 90,
5103 30 00
|
Waste of coarse animal hair
|
25%
|
10%
|
94.
|
5104
|
Garnetted stock of wool or of fine or coarse animal hair
|
20%
|
10%
|
95.
|
5105 10 00,
5105 21 00,
5105 29 90,
5105 31 00,
5105 39 00,
5105 40 00
|
Wool and fine or coarse animal hair, carded or combed
|
20%
|
10%
|
96.
|
5105 29 10
|
Wool tops
|
20%
|
2.5%
|
97.
|
5106, 5107, 5108
|
Wool yarn, not put up for retail sale
|
20%
|
10%
|
98.
|
5109, 5110
|
Wool yarn, put up for retail sale
|
25%
|
10%
|
99.
|
5111 11
|
Woven fabrics of carded wool or of carded fine animal hair, of weight, not exceeding 300g/sq. m.
|
25% or ₹ 135 per sq. m., whichever is higher
|
10% or ₹ 115 per sq. m., whichever is higher
|
100.
|
5111 19
|
Woven fabrics of carded wool or of carded fine animal hair, of weight, exceeding 300g/sq. m.
|
25% or ₹ 150 per sq. m., whichever is higher
|
10% or ₹ 125 per sq. m., whichever is higher
|
101.
|
5111 20
|
Woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man- made filaments
|
25% or ₹ 80 per sq. m., whichever is higher
|
10% or ₹ 65 per sq. m., whichever is higher
|
102.
|
5111 30
|
Woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man- made staple fibres
|
25% or ₹ 75 per sq. m., whichever is higher
|
10% or ₹ 65 per sq. m., whichever is higher
|
103.
|
5111 90
|
Other woven fabrics of carded wool or of carded fine animal hair
|
25% or ₹ 90 per sq. m., whichever is higher
|
10% or ₹ 75 per sq. m., whichever is higher
|
104.
|
5112 11
|
Woven fabrics of combed wool or of combed fine animal hair, of weight, not exceeding 300g/sq. m.
|
25% or ₹ 125 per sq. m., whichever is higher
|
10% or ₹ 105 per sq. m., whichever is higher
|
105.
|
5112 19
|
Woven fabrics of combed wool or of combed fine animal hair, of weight, exceeding 300g/sq. m.
|
25% or ₹ 155 per sq. m., whichever is higher
|
10% or ₹ 130 per sq. m., whichever is higher
|
106.
|
5112 20
|
Woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with man-made filaments
|
25% or ₹ 85 per sq. m., whichever is higher
|
10% or ₹ 70 per sq. m., whichever is higher
|
107.
|
5112 30
|
Woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man- made staple fibres
|
25% or ₹ 110 per sq. m., whichever is higher
|
10% or ₹ 90 per sq. m., whichever is higher
|
108.
|
5112 90
|
Other woven fabrics of carded wool or of carded fine animal hair
|
25% or ₹ 135 per sq. m., whichever is higher
|
10% or ₹ 115 per sq. m., whichever is higher
|
109.
|
5113
|
Woven fabrics of coarse animal hair or of horse hair
|
25% or ₹ 60 per sq. m., whichever is higher
|
10% or ₹ 60 per sq. m., whichever is higher
|
110.
|
5201
|
Cotton, not carded or combed
|
25%
|
5%
|
111.
|
5202
|
Cotton waste
|
25%
|
10%
|
112.
|
5204, 5205, 5206
|
Cotton sewing thread, Cotton yarn (not put up for retail sale)
|
20%
|
10%
|
113.
|
5207
|
Cotton yarn (put up for retail sale)
|
25%
|
10%
|
114.
|
5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208 32, 5208 33
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.
|
25%
|
10%
|
115.
|
5208 41
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., of yarn of different colours
|
25% or ₹ 9 per sq. m., whichever is higher
|
10% or ₹ 9 per sq. m., whichever is higher
|
116.
|
5208 43
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., 3-thread or 4-thread twill, including cross twill
|
25%
|
10%
|
117.
|
5208 51
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., plain weave, weighing not more than 100g/sq. m.
|
25% or ₹ 27 per sq. m., whichever is higher
|
10% or ₹ 27 per sq. m., whichever is higher
|
118.
|
5209 11, 5209 12, 5209 21, 5209 22, 5209 29, 5209 19 00
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m.
|
25%
|
10%
|
119.
|
5209 42 00
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., Denim
|
25% or ₹ 25 per sq. m., whichever is higher
|
10% or ₹ 25 per sq. m., whichever is higher
|
120.
|
5210 11, 5210 21, 5210 29, 5210 31, 5210 32
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/sq. m.
|
25%
|
10%
|
121.
|
5210 41
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/sq. m., of yarns of different colours
|
25% or ₹ 15 per sq. m., whichever is higher
|
10% or ₹ 15 per sq. m., whichever is higher
|
122.
|
5211 11, 5211 12, 5211 19 00, 5211 20
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m.
|
25%
|
10%
|
123.
|
5211 42 00
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., Denim
|
25% or ₹ 18 per sq. m., whichever is higher
|
10% or ₹ 18 per sq. m., whichever is higher
|
124.
|
5212 11 00, 5212 12 00, 5212 13 00, 5212 14 00
|
Other woven fabrics of cotton, weighing not more than 200g/sq. m., unbleached, bleached, dyed, of yarns of different colours
|
25%
|
10%
|
125.
|
5212 15 00
|
Other woven fabrics of cotton, printed
|
25% or ₹ 165 per kg., whichever is higher
|
10% or ₹ 165 per kg., whichever is higher
|
126.
|
5212 21 00, 5212 22 00, 5212 23 00
|
Other woven fabrics of cotton, weighing more than 200g/sq. m., unbleached, bleached, dyed
|
25%
|
10%
|
127.
|
5212 24 00
|
Other woven fabrics of cotton, weighing more than 200g/sq. m., of yarns of different colours
|
25% or ₹ 20 per sq. m., whichever is higher
|
10% or ₹ 20 per sq. m., whichever is higher
|
128.
|
5212 25 00
|
Other woven fabrics of cotton, weighing more than 200g/sq. m., printed
|
25% or ₹ 165 per kg., whichever is higher
|
10% or ₹ 165 per kg., whichever is higher
|
129.
|
5301
|
Flax, raw or processed, but not spun; flax tow and waste
|
25%/30%
|
Free
|
130.
|
5303 10 10
|
Raw jute
|
25%
|
5%
|
131.
|
5303 10 90, 5303 90 10, 5303 90 90
|
Jute and other textile bast fibres
|
25%
|
10%
|
132.
|
5305, 5306, 5307, 5308, 5309
|
Coconut, Abaca, Ramie and other vegetable textile fibres, Flax yarn, Jute yarn, paper yarn, flax fabric
|
25%
|
10%
|
133.
|
5310 10, 5310 90
|
Woven fabrics of jute or of other textile bast fibres
|
25%
|
10%
|
134.
|
5311
|
Woven fabrics of other vegetable textile fibres or paper yarn
|
25%
|
10%
|
135.
|
5401
|
Sewing thread of man-made filaments, whether or not put up for retail sale
|
20%
|
5%
|
136.
|
5402
|
Synthetic filament yarn, not put up for retail sale, including synthetic monofilament of less than 67 decitex
|
20%
|
5%
|
137.
|
5403
|
Artificial filament yarn, not put up for retail sale, including artificial monofilament of less than 67 decitex
|
20%
|
5%
|
138.
|
5404
|
Synthetic monofilament of 67 decitex or more
|
20%
|
5%
|
139.
|
5405
|
Artificial monofilament of 67 decitex or more
|
20%
|
5%
|
140.
|
5406
|
Man-made filament yarn
|
20%
|
5%
|
141.
|
5407 10 11, 5407 10 12, 5407 10 13, 5407 10 14, 5407 10 15, 5407 10 16, 5407 10 19, 5407 10 22, 5407 10 23, 5407 10 24, 5407 10 25, 5407 10 29, 5407 10 31, 5407 10 33, 5407 10 34, 5407 10 35, 5407 10 36, 5407 10 39, 5407 10 43, 5407 10 44, 5407 10 45, 5407 10 46, 5407 10 49, 5407 10 91, 5407 10 92, 5407 10 93, 5407 10 94, 5407 10 95, 5407 10 96, 5407 10 99
|
Woven fabrics of synthetic filament yarn
|
25% or ₹ 115 per kg., whichever is higher
|
20% or ₹ 115 per kg., whichever is higher
|
142.
|
5407 10 21, 5407 10 26, 5407 10 32, 5407 10 41, 5407 10 42
|
Parachute fabrics, polyester suitings, Tent Fabrics
|
25% or ₹ 115 per kg., whichever is higher
|
10% or ₹ 115 per kg., whichever is higher
|
143.
|
5407 20, 5407 30
|
Woven fabrics obtained from strip or the like
|
25%
|
20%
|
144.
|
5407 41 11, 5407 41 13, 5407 41 19, 5407 41 23, 5407 41 29
|
Nylon brasso, Nylon taffeta, Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides
|
25% or ₹ 30 per sq. m., whichever is higher
|
20% or ₹ 20 per sq. m., whichever is higher
|
145.
|
5407 41 12, 5407 41 14, 5407 41 21, 5407 41 22, 5407 41 24
|
Nylon georgette, Nylon sarees, bleached Nylon brasso
|
25% or ₹ 30 per sq. m., whichever is higher
|
10% or ₹ 20 per sq. m., whichever is higher
|
146.
|
5407 51
|
Other woven fabrics, containing 85% or more by weight of textured polyester filaments, unbleached or bleached
|
25% or ₹ 11 per sq. m., whichever is higher
|
20% or ₹ 11 per sq. m., whichever is higher
|
147.
|
5407 54
|
Other woven fabrics, containing 85% or more by weight of textured polyester filaments, printed
|
25% or ₹ 20 per sq. m., whichever is higher
|
20% or ₹ 20 per sq. m., whichever is higher
|
148.
|
5407 71
|
Other woven fabrics, containing 85% or more by weight of synthetic filaments, unbleached or bleached
|
25% or ₹ 10 per sq. m., whichever is higher
|
20% or ₹ 10 per sq. m., whichever is higher
|
149.
|
5407 72 00
|
Other woven fabrics, containing 85% or more by weight of synthetic filaments, dyed
|
25% or ₹ 24 per sq. m., whichever is higher
|
20% or ₹ 24 per sq. m., whichever is higher
|
150.
|
5407 81 11, 5407 81 12, 5407 81 13, 5407 81 14, 5407 81 19, 5407 81 22, 5407 81 23, 5407 81 29
|
Nylon georgette, Nylon sarees, Polyester shirtings, Polyester suitings (unbleached), Other woven fabrics, containing 85% or more by weight of synthetic filaments mixed mainly or solely with cotton
|
25% or ₹ 10 per sq. m., whichever is higher
|
20% or ₹ 10 per sq. m., whichever is higher
|
151.
|
5407 81 15, 5407 81 16, 5407 81 21, 5407 81 24, 5407 81 25, 5407 81 26
|
Terylene and dacron sarees, Polyester dhoti, bleached nylon georgette, Polyester suitings (bleached)
|
25% or ₹ 10 per sq. m., whichever is higher
|
10% or ₹ 10 per sq. m., whichever is higher
|
152.
|
5407 91
|
Other woven fabrics, unbleached or bleached
|
25% or ₹ 15 per sq. m., whichever is higher
|
20% or ₹ 15 per sq. m., whichever is higher
|
153.
|
5408 10 00, 5408 21
|
Woven fabrics obtained from high tenacity yarn of viscose rayon, containing 85% or more by weight of artificial filament or strip or the like, unbleached or bleached
|
25%
|
20%
|
154.
|
5408 31
|
Other woven fabrics, unbleached or bleached
|
25% or ₹ 25 per sq. m., whichever is higher
|
20% or ₹ 25 per sq. m., whichever is higher
|
155.
|
5408 32
|
Dyed fabrics of rayon
|
25% or ₹ 44 per sq. m., whichever is higher
|
20% or ₹ 44 per sq. m., whichever is higher
|
156.
|
5408 33 00
|
Dyed fabrics of rayon, of yarns of different colours
|
25% or ₹ 10 per sq. m., whichever is higher
|
20% or ₹ 10 per sq. m., whichever is higher
|
157.
|
5408 34
|
Printed fabrics of rayon
|
25% or ₹ 11 per sq. m., whichever is higher
|
20% or ₹ 11 per sq. m., whichever is higher
|
158.
|
5501, 5502
|
Synthetic and artificial filament tow
|
20%
|
5%
|
159.
|
5503 20 00
|
Synthetic staple fibres, not carded, combed or otherwise processed for spinning, of polyesters
|
20%
|
5%
|
160.
|
5503 40 00, 5503 90 10, 5503 90 20, 5503 90 90
|
Synthetic staple fibres, not carded, combed or otherwise processed for spinning, of polypropylene and others
|
20%
|
5%
|
161.
|
5504 90 10, 5504 90 20, 5504 90 30, 5504 90 90
|
Other artificial staple fibres, not carded, combed or otherwise processed for spinning
|
20%
|
5%
|
162.
|
5505, 5506, 5507, 5508, 5509, 5510
|
Man-made fibre waste, synthetic staple fibres, artificial staple fibres, sewing thread of manmade staple fibres, yarn of synthetic staple fibres, yarn of artificial staple fibres
|
20%
|
5%
|
163.
|
5511
|
Yarn of man-made staple fibres, put up for retail sale
|
25% or ₹ 31 per kg., whichever is higher/ 25% or ₹ 30 per kg., whichever is higher
|
10%
|
164.
|
5512 11, 5512 21, 5512 91
|
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres (unbleached or bleached), containing 85% or more by weight of acrylic or modacrylic staple fibres (unbleached or bleached), other
|
25%
|
20%
|
165.
|
5513 11, 5513 12, 5513 13, 5513 19
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m. (of polyester staple fibres, plain weave; 3 thread or 4 thread twill; other woven fabric of polyester staple fibres; other woven fabrics)
|
25%
|
20%
|
166.
|
5513 29 00
|
Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m.
|
25% or ₹ 185 per kg., whichever is higher
|
20% or ₹ 185 per kg., whichever is higher
|
167.
|
5513 31 00
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m., of yarns of different colours
|
25% or ₹ 21 per sq. m., whichever is higher
|
20% or ₹ 21 per sq. m., whichever is higher
|
168.
|
5513 49 00
|
Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m., printed
|
25% or ₹ 185 per kg., whichever is higher
|
20% or ₹ 185 per kg., whichever is higher
|
169.
|
5514 11, 5514 12, 5514 19
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m. (of polyester staple fibres, plain weave; ; 3 thread or 4 thread twill; other woven fabric of polyester staple fibres; other woven fabrics)
|
25%
|
20%
|
170.
|
5514 30 13
|
Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m., of polyester staple fibres
|
25% or ₹ 180 per kg., whichever is higher
|
20% or ₹ 180 per kg., whichever is higher
|
171.
|
5514 30 19
|
Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m.
|
25% or ₹ 31 per sq. m., whichever is higher
|
20% or ₹ 31 per sq. m., whichever is higher
|
172.
|
5514 41 00
|
Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m., printed
|
25% or ₹ 26 per sq. m., whichever is higher
|
20% or ₹ 26 per sq. m., whichever is higher
|
173.
|
5514 42 00
|
Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m., 3 thread or 4 thread twill
|
25% or ₹ 140 per kg., whichever is higher
|
20% or ₹ 140 per kg., whichever is higher
|
174.
|
5514 43 00
|
Other woven fabrics of polyester staple fibres
|
25% or ₹ 31 per sq. m., whichever is higher
|
20% or ₹ 31 per sq. m., whichever is higher
|
175.
|
5515 11
|
Other woven fabrics of synthetic staple fibres, of polyester staple fibres, mixed mainly or solely with viscose rayon staple fibres
|
25% or ₹ 40 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
176.
|
5515 12
|
Other woven fabrics of synthetic staple fibres, of polyester staple fibres, mixed mainly or solely with
|
25% or ₹ 95 per kg., whichever is higher
|
20% or ₹ 95 per kg., whichever is higher
|
177.
|
5515 13
|
Other woven fabrics of synthetic staple fibres, of polyester staple fibres, mixed mainly or solely with viscose rayon staple fibres
|
25% or ₹ 75 per sq. m., whichever is higher
|
20% or ₹ 75 per sq. m., whichever is higher
|
178.
|
5515 19
|
Other woven fabrics of synthetic staple fibres, of polyester staple fibres
|
25% or ₹ 45 per sq. m., whichever is higher
|
20% or ₹ 45 per sq. m., whichever is higher
|
179.
|
5515 22 10, 5515 22 20
|
Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, bleached or unbleached
|
25% or ₹ 140 per kg., whichever is higher
|
10% or ₹ 140 per kg., whichever is higher
|
180.
|
5515 22 30
|
Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, dyed
|
25% or ₹ 140 per kg., whichever is higher
|
20% or ₹ 140 per kg., whichever is higher
|
181.
|
5515 22 40
|
Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, printed
|
25% or ₹ 140 per kg., whichever is higher
|
10% or ₹ 140 per kg., whichever is higher
|
182.
|
5515 22 90
|
Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, other
|
25% or ₹ 140 per kg., whichever is higher
|
20% or ₹ 140 per kg., whichever is higher
|
183.
|
5515 29 10, 5515 29 20
|
Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, other, bleached or unbleached
|
25% or ₹ 30 per sq. m., whichever is higher
|
10% or ₹ 30 per sq. m., whichever is higher
|
184.
|
5515 29 30, 5515 29 40, 5515 29 90
|
Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, other, dyed, printed or other
|
25% or ₹ 30 per sq. m., whichever is higher
|
20% or ₹ 30 per sq. m., whichever is higher
|
185.
|
5515 99
|
Other woven fabrics of synthetic staple fibres, mixed mainly or solely with man-made filaments
|
25% or ₹ 35 per sq. m., whichever is higher
|
20% or ₹ 35 per sq. m., whichever is higher
|
186.
|
5516 11
|
Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, unbleached or bleached
|
25%
|
20%
|
187.
|
5516 12 00
|
Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, dyed
|
25% or ₹ 35 per sq. m., whichever is higher
|
20% or ₹ 35 per sq. m., whichever is higher
|
188.
|
5516 13 00
|
Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, of yarns of different colours
|
25% or ₹ 40 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
189.
|
5516 14
|
Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, printed
|
25% or ₹ 12 per sq. m., whichever is higher
|
20% or ₹ 12 per sq. m., whichever is higher
|
190.
|
5516 21
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, unbleached or bleached
|
25%
|
20%
|
191.
|
5516 24 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, printed
|
25% or ₹ 12 per sq. m., whichever is higher
|
20% or ₹ 12 per sq. m., whichever is higher
|
192.
|
5516 31 10
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, unbleached
|
25%
|
20%
|
193.
|
5516 31 20
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, bleached
|
25%
|
10%
|
194.
|
5516 32 00, 5516 33 00, 5516 34 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, dyed, of yarns of different colours, printed
|
25%
|
20%
|
195.
|
5516 41, 5516 42 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, unbleached, bleached or dyed
|
25%
|
20%
|
196.
|
5516 43 00, 5516 44 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, of yarns of different colours, printed
|
25% or ₹ 12 per sq. m., whichever is higher
|
20% or ₹ 12 per sq. m., whichever is higher
|
197.
|
5516 91 10, 5516 91 20, 5516 92 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, other, unbleached, bleached or dyed
|
25%
|
20%
|
198.
|
5516 93 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, other, of yarns of different colours
|
25% or ₹ 21 per sq. m., whichever is higher
|
20% or ₹ 21 per sq. m., whichever is higher
|
199.
|
5516 94 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, other, printed
|
25% or ₹ 40 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
200.
|
5601 21, 5601 22 00, 5601 29 00
|
Wadding of textile materials and articles thereof, of cotton
|
25%
|
10%
|
201.
|
5601 30 00
|
Textile flock and dust and mill neps
|
25%
|
20%
|
202.
|
5602
|
Felt, whether or not impregnated, coated, covered or laminated
|
25%
|
10%
|
203.
|
5603 11 00, 5603 22 00
|
Nonwovens of man-made filaments, weighing upto 70g/sq. m.
|
25%
|
20%
|
204.
|
5603 13 00
|
Nonwovens of man-made filaments, weighing more than 70g/sq. m. and less than 150g/sq. m.
|
25%
|
10%
|
205.
|
5603 14 00
|
Nonwovens of man-made filaments, weighing more than 70g/sq. m.
|
25%
|
20%
|
206.
|
5603 91 00
|
Other Nonwovens, weighing not more than 25g/sq. m.
|
25%
|
10%
|
207.
|
5603 92 00
|
Other Nonwovens, weighing more than 25g/sq. m. and less than 70g/sq. m.
|
25%
|
20%
|
208.
|
5603 93
|
Other Nonwovens, weighing more than 70g/sq. m. and less than 150g/sq. m.
|
25%
|
10%
|
209.
|
5603 94
|
Other Nonwovens, weighing more than 150g/sq. m.
|
25%
|
20%
|
210.
|
5604, 5605, 5606, 5607
|
Rubber thread and cord, metallized yarn, Gimped yarn, Twine, cordage, ropes etc.
|
20%
|
10%
|
211.
|
5608, 5609
|
Knotted netting of twine, cordage , rope etc., articles of yarn, strip or the like of heading 5404 or 5405 of the First Schedule of the Customs Tariff Act, 1975
|
25%
|
10%
|
212.
|
5701
|
Carpets and other textile floor coverings, knotted, whether or not made up
|
25%
|
20%
|
213.
|
5702 10 00, 5702 20 10, 5702 20 20, 5702 20 90, 5702 31
|
Kelem, Schumacks, Karamanie; floor coverings of coconut fibres (coir); others, of pile construction, not made up, of wool or fine animal hair
|
25%
|
20%
|
214.
|
5702 32
|
Others, of pile construction, not made up, of man-made textile material
|
25% or ₹ 105 per sq. m., whichever is higher
|
20% or ₹ 105 per sq. m., whichever is higher
|
215.
|
5702 39, 5702 41
|
Others, of pile construction, not made up, of other textile material; Others, of pile construction, made up, of wool or fine animal hair
|
25%
|
20%
|
216.
|
5702 42
|
Others, of pile construction, made up, of manmade textile materials
|
25% or ₹ 80 per sq. m., whichever is higher
|
20% or ₹ 80 per sq. m., whichever is higher
|
217.
|
5702 49
|
Others, of pile construction, made up, of other textile materials
|
25%
|
20%
|
218.
|
5702 50 21, 5702 50 22, 5702 50 29
|
Others, not of pile construction, not made up, of man-made textile materials
|
25% or ₹ 105 per sq. m., whichever is higher
|
20% or ₹ 105 per sq. m., whichever is higher
|
219.
|
5702 50 31, 5702 50 32, 5702 50 33, 5702 50 39
|
Others, not of pile construction, not made up, of other textile materials
|
25%
|
20%
|
220.
|
5702 91 10
|
Others, not of pile construction, made up, of wool or fine animal hair (carpets)
|
25%
|
20%
|
221.
|
5702 91 20
|
Others, not of pile construction, made up, of wool or fine animal hair (druggets)
|
25%
|
10%
|
222.
|
5702 91 30, 5702 91 90
|
Others, not of pile construction, made up, of wool or fine animal hair (mats and mattings and others)
|
25%
|
20%
|
223.
|
5702 92
|
Others, not of pile construction, made up, of man-made textile materials
|
25% or ₹ 110 per sq. m., whichever is higher
|
20% or ₹ 110 per sq. m., whichever is higher
|
224.
|
5702 99
|
Others, not of pile construction, made up, of other textile materials
|
25%
|
20%
|
225.
|
5703 10
|
Carpets and other textile floor coverings, tufted, whether or not made up, of wool or fine animal hair
|
25%
|
20%
|
226.
|
5703 21 00, 5703 29 10, 5703 29 20, 5703 29 90
|
Carpets and other textile floor coverings, tufted, whether or not made up, of nylon or other polyamides or others
|
25% or ₹ 70 per sq. m., whichever is higher
|
20% or ₹ 70 per sq. m., whichever is higher
|
227.
|
5703 31 00, 5703 39 10, 5703 39 20, 5703 39 90
|
Carpets and other textile floor coverings, tufted, whether or not made up, of other man-made textile materials or others
|
25% or ₹ 55 per sq. m., whichever is higher
|
20% or ₹ 55 per sq. m., whichever is higher
|
228.
|
5703 90
|
Carpets and other textile floor coverings, tufted, whether or not made up, of other textile materials
|
25%
|
20%
|
229.
|
5704 10 00, 5704 20 10
|
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up (Tiles)
|
25%
|
20%
|
230.
|
5704 20 20
|
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up (Woolen Tiles)
|
25%
|
10%
|
231.
|
5704 20 90
|
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, other tiles
|
25%
|
20%
|
232.
|
5704 90
|
Other Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
|
25% or ₹ 35 per sq. m., whichever is higher
|
20% or ₹ 35 per sq. m., whichever is higher
|
233.
|
5705
|
Other Carpets and other textile floor coverings, whether or not made up
|
25%
|
20%
|
234.
|
5801 10 00
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of wool or fine animal hair
|
25% or ₹ 210 per sq. m., whichever is higher
|
10% or ₹ 210 per sq. m., whichever is higher
|
235.
|
5801 21 00
|
Woolen pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of cotton, uncut weft pile fabrics
|
25% or ₹ 80 per sq. m., whichever is higher
|
10% or ₹ 80 per sq. m., whichever is higher
|
236.
|
5801 23 00
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, other weft pile fabrics
|
25% or ₹ 80 per sq. m., whichever is higher
|
10% or ₹ 80 per sq. m., whichever is higher
|
237.
|
5801 26 00
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, chennile fabrics
|
25% or ₹ 180 per sq. m., whichever is higher
|
10% or ₹ 180 per sq. m., whichever is higher
|
238.
|
5801 27 10
|
Warp pile fabrics, ‘epingle’, (uncut)
|
25% or ₹ 135 per sq. m., whichever is higher
|
10% or ₹ 135 per sq. m., whichever is higher
|
239.
|
5801 27 20
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, warp pile fabrics, cut
|
25% or ₹ 120 per sq. m., whichever is higher
|
10% or ₹ 120 per sq. m., whichever is higher
|
240.
|
5801 27 90
|
Other Warp pile fabrics
|
25% or ₹ 135 per sq. m., whichever is higher
|
10% or ₹ 135 per sq. m., whichever is higher
|
241.
|
5801 31 00
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of man-made fibres, uncut weft pile fabrics
|
25% or ₹ 75 per sq. m., whichever is higher
|
20% or ₹ 75 per sq. m., whichever is higher
|
242.
|
5801 32 00
|
Cut corduroy of man-made fibres
|
25% or ₹ 180 per sq. m., whichever is higher
|
20% or ₹ 180 per sq. m., whichever is higher
|
243.
|
5801 33 00
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of man-made fibres, other weft pile fabrics
|
25% or ₹ 150 per sq. m., whichever is higher
|
20% or ₹ 150 per sq. m., whichever is higher
|
244.
|
5801 36
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of man-made fibres, chennile fabrics
|
25% or ₹ 130 per sq. m., whichever is higher
|
20% or ₹ 130 per sq. m., whichever is higher
|
245.
|
5801 37 10
|
Warp pile fabrics, uncut
|
25% or ₹ 140 per sq. m., whichever is higher
|
20% or ₹ 140 per sq. m., whichever is higher
|
246.
|
5801 37 20
|
Warp pile fabrics, cut
|
25% or ₹ 68 per sq. m., whichever is higher
|
20% or ₹ 68 per sq. m., whichever is higher
|
247.
|
5801 37 90
|
Other Warp pile fabrics
|
25% or ₹ 140 per sq. m., whichever is higher
|
20% or ₹ 140 per sq. m., whichever is higher
|
248.
|
5801 90
|
Warp pile fabrics, of other textile materials
|
25% or ₹ 35 per sq. m., whichever is higher
|
10% or ₹ 35 per sq. m., whichever is higher
|
249.
|
5802 10 10
|
Unbleached terry toweling and similar woven terry fabrics, of cotton
|
25%
|
10%
|
250.
|
5802 10 20, 5802 10 30, 5802 10 40, 5802 10 50, 5802 10 60, 5802 10 90
|
Terry toweling and similar woven terry fabrics, of cotton, bleached, piece dyed, yarn dyed, printed, of handloom and others
|
25% or ₹ 60 per sq. m., whichever is higher
|
10% or ₹ 60 per sq. m., whichever is higher
|
251.
|
5802 20 00
|
Terry toweling and similar woven terry fabrics, of other textile materials
|
25%
|
10%
|
252.
|
5802 30 00
|
Tufted textile fabrics
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
253.
|
5803
|
Gauze, other than narrow fabrics of heading 5806 of the First Schedule of the Customs Tariff Act, 1975
|
25%
|
10%
|
254.
|
5804 10, 5804 29 10, 5804 29 90 5804 30 00
|
Tulles and other net fabrics (of cotton); Mechanically made lace of other textile materials
|
25% or ₹ 200 per kg., whichever is higher
|
10% or ₹ 200 per kg., whichever is higher
|
255.
|
5804 21 00
|
Mechanically made lace, of man-made fibres
|
25% or ₹ 200 per kg., whichever is higher
|
20% or ₹ 200 per kg., whichever is higher
|
256.
|
5805
|
Hand-woven tapestries, flanders etc.
|
25%
|
10%
|
257.
|
5806 10 00, 5806 20 00, 5806 31 10, 5806 31 20, 5806 31 90, 5806 39 10, 5806 39 20, 5806 39 30, 5806 39 90, 5806 40 00
|
Narrow woven fabrics other than goods of Heading 5807 of the First Schedule of the Customs Tariff Act, 1975
|
25%
|
10%
|
258.
|
5806 32 00
|
Other woven fabrics, of man-made fibres
|
25%
|
20%
|
259.
|
5807, 5808, 5809, 5810, 5811
|
Labels, badges, braids, Woven fabrics of metal threads etc.
|
25%
|
10%
|
260.
|
5901
|
Textile fabrics, coated with gum or amylaceous substances
|
25%
|
10%
|
261.
|
5902, 5903
|
Tyre cord fabric, Textile fabrics etc.
|
25%
|
20%
|
262.
|
5904, 5905, 5906, 5907, 5908, 5909
|
Linoleum, Textile wall coverings, rubberized textile fabrics etc.
|
25%
|
10%
|
263.
|
5910
|
Transmission or conveyor belts or belting etc.
|
25%
|
20%
|
264.
|
5911
|
Textile products and articles for technical use
|
25%
|
10%
|
265.
|
6001 10 10, 6001 10 20, 6001 10 90, 6001 21 00, 6001 29 00, 6001 91 00, 6001 99
|
Pile fabrics
|
25%
|
10%
|
266.
|
6001 22 00
|
Looped pile fabrics of man-made fibres
|
25%
|
20%
|
267.
|
6002
|
Knitted or crocheted fabrics of a width not exceeding 30cm, containing by weight 5% or more elastomeric yarn or rubber thread
|
25%
|
10%
|
268.
|
6003 10 00, 6003 20 00, 6003 90 00
|
Knitted or crocheted fabrics of a width not exceeding 30cm, other than those of heading 6001 or 6002 of the First Schedule of the Customs Tariff Act, 1975, of wool or cotton or others
|
25%
|
10%
|
269.
|
6003 30 00, 6003 40 00
|
Knitted or crocheted fabrics of a width not exceeding 30cm, other than those of heading 6001 or 6002 of the First Schedule of the Customs Tariff Act, 1975, of synthetic or artificial fibres
|
25%
|
20%
|
270.
|
6004
|
Knitted or crocheted fabrics of a width exceeding 30cm, containing by weight 5% or more elastomeric yarn or rubber thread, other than those of heading 6001 of the First Schedule of the Customs Tariff Act, 1975
|
25%
|
20%
|
271.
|
6005
|
Warp knit fabrics
|
25%
|
20%
|
272.
|
6006 10 00, 6006 21 00, 6006 22 00, 6006 23 00, 6006 24 00, 6006 90 00
|
Other knitted or crocheted fabrics, of wool, cotton or others
|
25%
|
10%
|
273.
|
6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 41 00, 6006 42 00, 6006 43 00, 6006 44 00
|
Other knitted or crocheted fabrics, of synthetic or artificial fibres
|
25%
|
20%
|
274.
|
6101 90
|
Men’s or boy’s overcoats etc. of other textile materials
|
25%
|
20%
|
275.
|
6102 90
|
Women’s or girl’s overcoats etc. of other textile materials
|
25%
|
20%
|
276.
|
6103 (except 6103 29 10, 6103 29 20)
|
Men’s or boy’s suits, ensembles etc.
|
25%
|
20%
|
277.
|
6104 13 00, 6104 22 00, 6104 23 00, 6104 29 10, 6104 29 20, 6104 29 90, 6104 31 00, 6104 32 00, 6104 33 00, 6104 39 10, 6104 39 20, 6104 39 90
|
Suits of synthetic fibres, Ensembles, Jackets and blazers of women’s
|
25%
|
20%
|
278.
|
6104 41 00, 6104 43 00, 6104 44 00
|
Women’s dresses of wool, synthetic fibre or artificial fibre
|
25% or ₹ 255 per piece, whichever is higher
|
20% or ₹ 255 per piece, whichever is higher
|
279.
|
6104 42 00
|
Women’s dresses of cotton
|
25%
|
20%
|
280.
|
6104 49
|
Women’s dresses of other textile materials
|
25% or ₹ 220 per piece, whichever is higher
|
20% or ₹ 220 per piece, whichever is higher
|
281.
|
6104 51 00, 6104 52 00, 6104 53 00, 6104 59 10, 6104 59 20, 6104 59 90
|
Skirts and divided skirts
|
25% or ₹ 110 per piece, whichever is higher
|
20% or ₹ 110 per piece, whichever is higher
|
282.
|
6104 61 00, 6104 69
|
Trousers, bib and brace overalls, breeches and shorts, of wool or fine animal hair or other textile materials
|
25%
|
20%
|
283.
|
6105 10, 6105 20
|
Men’s or boy’s shirts, knitted or crocheted, of cotton or man-made fibres
|
25% or ₹ 83 per piece, whichever is higher
|
20% or ₹ 83 per piece, whichever is higher
|
284.
|
6105 90 10, 6105 90 90, 6106 10 00
|
Men’s or boy’s shirts, knitted or crocheted, of other textile materials; Women’s or girls blouses, shirts and shirt blouses, knitted or crocheted, of cotton
|
25% or ₹ 90 per piece, whichever is higher
|
20% or ₹ 90 per piece, whichever is higher
|
285.
|
6106 20
|
Women’s or girls blouses, shirts and shirt blouses, knitted or crocheted, of man-made fibres
|
25% or ₹ 25 per piece, whichever is higher20 % or ₹ 25 per piece, whichever is higher
|
20% or ₹ 25 per piece, whichever is higher
|
286.
|
6106 90
|
Women’s or girls blouses, shirts and shirt blouses, knitted or crocheted, of other textile materials
|
25% or ₹ 135 per piece, whichever is higher
|
20% or ₹ 135 per piece, whichever is higher
|
287.
|
6107 11 00
|
Men’s or boy’s underpants, briefs, of cotton
|
25% or ₹ 24 per piece, whichever is higher
|
20% or ₹ 24 per piece, whichever is higher
|
288.
|
6107 12
|
Men’s or boy’s underpants, briefs, nightshirts, pyjamas etc., of man-made fibres
|
25% or ₹ 30 per piece, whichever is higher
|
20% or ₹ 30 per piece, whichever is higher
|
289.
|
6107 19, 6107 21 00, 6107 22, 6107 29, 6107 91, 6107 99, 6108 11, 6108 19
|
Men’s or boy’s underpants, briefs, of other textile materials; Night shirts and pyjamas of cotton; of man-made fibres, of other textile materials; Men’s or boy’s bathrobes, dressing gowns etc., of cotton or other textile materials; Women’s or girl’s slips and petticoats, of manmade fibres or other textile materials
|
25%
|
20%
|
290.
|
6108 21 00, 6108 22 10, 6108 22 20
|
Women’s or girl’s briefs and panties, of cotton or man-made fibres
|
25% or ₹ 25 per piece, whichever is higher
|
20% or ₹ 25 per piece, whichever is higher
|
291.
|
6108 29 10, 6108 29 90, 6108 31 00, 6108 32 10, 6108 32 20
|
Women’s or girl’s briefs and panties, of other textile materials; Women’s or girl’s night dresses and pyjamas, of cotton or man-made fibres
|
25%
|
20%
|
292.
|
6108 39 10
|
Women’s or girl’s night dresses and pyjamas, of silk
|
25%
|
10%
|
293.
|
6108 39 90
|
Women’s or girl’s night dresses and pyjamas, of other textile materials
|
25%
|
20%
|
294.
|
6108 91 00
|
Women’s or girl’s bathrobes, dressing gowns etc., of cotton
|
25% or ₹ 65 per piece, whichever is higher
|
20% or ₹ 65 per piece, whichever is higher
|
295.
|
6108 92
|
Women’s or girl’s bathrobes, dressing gowns etc., of man-made fibres
|
25% or ₹ 60 per piece, whichever is higher
|
20% or ₹ 60 per piece, whichever is higher
|
296.
|
6108 99 10, 6108 99 90
|
Women’s or girl’s bathrobes, dressing gowns etc., of silk or other textile materials
|
25%
|
20%
|
297.
|
6108 99 20
|
Women’s or girl’s bathrobes, dressing gowns etc., of wool or fine animal hair
|
25%
|
10%
|
298.
|
6109 10 00
|
T-shirts, singlets and others vests, knitted or crocheted, of cotton
|
25%
|
20%
|
299.
|
6109 90
|
T-shirts, singlets and others vests, knitted or crocheted, of other textile materials
|
25% or ₹ 50 per piece, whichever is higher
|
20% or ₹ 50 per piece, whichever is higher
|
300.
|
6110 11, 6110 12 00, 6110 19 00
|
Jersey’s, pullovers, cardigans etc., of wool or fine animal hair or of cashmere goats
|
25% or ₹ 275 per piece, whichever is higher
|
20% or ₹ 275 per piece, whichever is higher
|
301.
|
6110 20 00
|
Jersey’s, pullovers, cardigans etc., of cotton
|
25% or ₹ 85 per piece, whichever is higher
|
20% or ₹ 85 per piece, whichever is higher
|
302.
|
6110 30
|
Jersey’s, pullovers, cardigans etc., of man-made fibres
|
25% or ₹ 110 per piece, whichever is higher
|
20% or ₹ 110 per piece, whichever is higher
|
303.
|
6110 90 00
|
Jersey’s, pullovers, cardigans etc., of other textile materials
|
25% or ₹ 105 per piece, whichever is higher
|
20% or ₹ 105 per piece, whichever is higher
|
304.
|
6111
|
Babies garments and clothing accessories
|
25%
|
20%
|
305.
|
6112 11 00, 6112 12 00, 6112 19 20, 6112 19 30, 6112 19 90, 6112 20, 6112 31 00, 6112 39, 6112 41 00, 6112 49 20, 6112 49 90
|
Track suits, ski suits and swimwear, knitted or crocheted
|
25%
|
20%
|
306.
|
6112 19 10, 6112 20 10, 6112 49 10
|
Track suits, of silk; Ski suits, of silk; Women’s or girl’s swimwear, of silk
|
25%
|
10%
|
307.
|
6113 00 00, 6114, 6115, 6116, 6117
|
Pantyhose, tights, other garments etc.
|
25%
|
20%
|
308.
|
6201 20 10
|
Men’s or boy’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair
|
25% or ₹ 385 per piece, whichever is higher
|
20% or ₹ 385 per piece, whichever is higher
|
309.
|
6201 20 90
|
Other than men’s or boy’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair
|
25% or ₹ 220 per piece, whichever is higher
|
20% or ₹ 220 per piece, whichever is higher
|
310.
|
6201 90
|
Men’s or boy’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of other textile materials
|
25%
|
20%
|
311.
|
6202 20 10
|
Women’s or girl’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair
|
25% or ₹ 385 per piece, whichever is higher
|
20% or ₹ 385 per piece, whichever is higher
|
312.
|
6202 20 90
|
Other than women’s or girl’s overcoats, carcoats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair
|
25% or ₹ 220 per piece, whichever is higher
|
20% or ₹ 220 per piece, whichever is higher
|
313.
|
6202 90
|
Women’s or girl’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of other textile materials
|
25%
|
20%
|
314.
|
6203 22 00
|
Men’s ensemble of cotton
|
25% or ₹ 145 per piece, whichever is higher
|
20% or ₹ 145 per piece, whichever is higher
|
315.
|
6203 23 00
|
Men’s ensemble of synthetic fibres
|
25% or ₹ 145 per piece, whichever is higher
|
20% or ₹ 145 per piece, whichever is higher
|
316.
|
6203 29
|
Men’s ensemble of other textile materials
|
25% or ₹ 145 per piece, whichever is higher
|
20% or ₹ 145 per piece, whichever is higher
|
317.
|
6203 41 00
|
Men’s trousers, bib and brace overalls, breeches and shorts, of wool and fine animal hair
|
25% or ₹ 285 per piece, whichever is higher
|
20% or ₹ 285 per piece, whichever is higher
|
318.
|
6203 42
|
Men’s trousers, bib and brace overalls, breeches and shorts, of cotton
|
25% or ₹ 135 per piece, whichever is higher
|
20% or ₹ 135 per piece, whichever is higher
|
319.
|
6204 21 00, 6204 22, 6204 29
|
Women’s Ensembles
|
25%
|
20%
|
320.
|
6204 41
|
Women’s dresses of wool or fine animal hair
|
25% or ₹ 350 per piece, whichever is higher
|
20% or ₹ 350 per piece, whichever is higher
|
321.
|
6204 42
|
Women’s dresses of cotton
|
25% or ₹ 116 per piece, whichever is higher
|
20% or ₹ 116 per piece, whichever is higher
|
322.
|
6204 43
|
Women’s dresses of synthetic fibres
|
25% or ₹ 145 per piece, whichever is higher
|
20% or ₹ 145 per piece, whichever is higher
|
323.
|
6204 49
|
Women’s dresses of other textile materials
|
25% or ₹ 145 per piece, whichever is higher
|
20% or ₹ 145 per piece, whichever is higher
|
324.
|
6204 51 00
|
Skirts and divided skirts of wool or of fine animal hair
|
25% or ₹ 485 per piece, whichever is higher
|
20% or ₹ 485 per piece, whichever is higher
|
325.
|
6204 52 00, 6204 53 00, 6204 59
|
Skirts and divided skirts of cotton, synthetic fibres, other textile materials
|
25%
|
20%
|
326.
|
6204 61
|
Women’s trousers, bib and brace, overalls, breeches and shorts, of wool and fine animal hair
|
25% or ₹ 285 per piece, whichever is higher
|
20% or ₹ 285 per piece, whichever is higher
|
327.
|
6204 62
|
Women’s trousers, bib and brace, overalls, breeches and shorts, of cotton
|
25% or ₹ 135 per piece, whichever is higher
|
20% or ₹ 135 per piece, whichever is higher
|
328.
|
6204 63 00
|
Women’s trousers, bib and brace, overalls, breeches and shorts, of synthetic fibres
|
25%
|
20%
|
329.
|
6205 20
|
Men’s or boy’s shirts, of cotton
|
25% or ₹ 85 per piece, whichever is higher
|
20% or ₹ 85 per piece, whichever is higher
|
330.
|
6205 90
|
Men’s or boy’s shirts, of other textile materials
|
25% or ₹ 95 per piece, whichever is higher
|
20% or ₹ 95 per piece, whichever is higher
|
331.
|
6206 10
|
Women’s or girl’s blouses, shirts and shirt blouses, of silk or silk waste
|
25%
|
20%
|
332.
|
6206 20 00
|
Women’s or girl’s blouses, shirts and shirt blouses, of wool or fine animal hair
|
25% or ₹ 135 per piece, whichever is higher
|
20% or ₹ 135 per piece, whichever is higher
|
333.
|
6206 30
|
Women’s or girl’s blouses, shirts and shirt blouses, of cotton
|
25% or ₹ 95 per piece, whichever is higher
|
20% or ₹ 95 per piece, whichever is higher
|
334.
|
6206 40 00
|
Women’s or girl’s blouses, shirts and shirt blouses, of man-made fibres
|
25% or ₹ 120 per piece, whichever is higher
|
20% or ₹ 120 per piece, whichever is higher
|
335.
|
6206 90 00
|
Women’s or girl’s blouses, shirts and shirt blouses, of other textile materials
|
25%
|
20%
|
336.
|
6207 11 00
|
Men’s underpants or briefs, of cotton
|
25% or ₹ 28 per piece, whichever is higher
|
20% or ₹ 28 per piece, whichever is higher
|
337.
|
6207 19 10, 6207 19 20, 6207 19 90
|
Men’s underpants or briefs, of synthetic fibres or wool, or other textile material
|
25% or ₹ 30 per piece, whichever is higher
|
20% or ₹ 30 per piece, whichever is higher
|
338.
|
6207 19 30
|
Men’s underpants or briefs, of silk
|
25% or ₹ 30 per piece, whichever is higher
|
10% or ₹ 30 per piece, whichever is higher
|
339.
|
6207 21 10, 6207 21 90, 6207 22 00, 6207 29 00, 6207 91 10, 6207 91 20, 6207 91 90
|
Men’s night shirts and pyjamas, of cotton; Dressing gowns etc.
|
25%
|
20%
|
340.
|
6207 99
|
Other Men’s articles, of other textile materials
|
25% or ₹ 70 per piece, whichever is higher
|
20% or ₹ 70 per piece, whichever is higher
|
341.
|
6208 11 00
|
Slips and petticoats, of man-made fibres
|
25% or ₹ 80 per piece, whichever is higher
|
20% or ₹ 80 per piece, whichever is higher
|
342.
|
6208 19
|
Slips and petticoats, of other textile materials
|
25% or ₹ 60 per piece, whichever is higher
|
20% or ₹ 60 per piece, whichever is higher
|
343.
|
6208 21 10, 6208 21 90, 6208 22 00, 6208 29 10, 6207 29 20, 6208 29 90
|
Women’s night dresses and pyjamas, of cotton or other textile materials
|
25%
|
20%
|
344.
|
6208 91
|
Other women’s articles, of cotton
|
25% or ₹ 95 per piece, whichever is higher
|
20% or ₹ 95 per piece, whichever is higher
|
345.
|
6208 92
|
Other women’s articles, of man-made fibres
|
25% or ₹ 65 per piece, whichever is higher
|
20% or ₹ 65 per piece, whichever is higher
|
346.
|
6208 99 10, 6208 99 20, 6208 99 90, 6209 20 10, 6209 20 90, 6209 30 00, 6209 90 10, 6209 90 90
|
Other women’s articles, of other textile materials; Babies garments and clothing accessories
|
25%
|
20%
|
347.
|
6210 20
|
Other garments of the type described in CTSH 6201
|
25% or ₹ 365 per piece, whichever is higher
|
20% or ₹ 365 per piece, whichever is higher
|
348.
|
6210 30
|
Other garments of the type described in CTSH 6202
|
25% or ₹ 305 per piece, whichever is higher
|
20% or ₹ 305 per piece, whichever is higher
|
349.
|
6210 40 10
|
Other men’s or boy’s garments, bullet proof jackets etc
|
25% or ₹ 65 per piece, whichever is higher
|
20% or ₹ 65 per piece, whichever is higher
|
350.
|
6210 40 90, 6210 50 00
|
Other men’s or boy’s garments; Other women’s or girl’s garments
|
25% or ₹ 65 per piece, whichever is higher
|
20% or ₹ 65 per piece, whichever is higher
|
351.
|
6211 11 00, 6211 12 00, 6211 20 00
|
Swim-wear; ski suits
|
25%
|
20%
|
352.
|
6211 32 00, 6211 33 00
|
Other garments, men’s or boy’s, of cotton or of man-made fibres
|
25% or ₹ 135 per piece, whichever is higher
|
20% or ₹ 135 per piece, whichever is higher
|
353.
|
6211 39
|
Other garments, men’s or boy’s, of other textile materials
|
25%
|
20%
|
354.
|
6212
|
Brassieres, Girdles, Corsettes etc
|
25% or ₹ 30 per piece, whichever is higher
|
20% or ₹ 30 per piece, whichever is higher
|
355.
|
6213
|
Handkerchiefs
|
25%
|
20%
|
356.
|
6214 10 10, 6214 10 20
|
Scarves of silk measuring 60 cms or less; Shawls, scarves exceeding 60 cms and the likes, of silk or silk waste
|
25% or ₹ 390 per piece, whichever is higher
|
20% or ₹ 390 per piece, whichever is higher
|
357.
|
6214 10 30
|
Shawls, scarves etc. of silk or silk waste, handloom
|
25% or ₹ 390 per piece, whichever is higher
|
10% or ₹ 390 per piece, whichever is higher
|
358.
|
6214 10 90
|
Others, of silk or silk waste
|
25% or ₹ 390 per piece, whichever is higher
|
25% or ₹ 390 per piece, whichever is higher
|
359.
|
6214 20
|
Shawls, scarves etc. of wool or fine animal hair
|
25% or ₹ 180 per piece, whichever is higher
|
20% or ₹ 180 per piece, whichever is higher
|
360.
|
6214 90 10
|
Shawls, scarves etc., Abrabroomal, cotton
|
25% or ₹ 75 per piece, whichever is higher
|
20% or ₹ 75 per piece, whichever is higher
|
361.
|
6214 90 21, 6214 90 22
|
Chadars, cotton, grey, white bleached
|
25% or ₹ 75 per piece, whichever is higher
|
10% or ₹ 75 per piece, whichever is higher
|
362.
|
6214 90 29
|
Chadars, cotton, others
|
25% or ₹ 75 per piece, whichever is higher
|
20% or ₹ 75 per piece, whichever is higher
|
363.
|
6214 90 31, 6214 90 32
|
Odhani, cotton, grey, white bleached
|
25% or ₹ 75 per piece, whichever is higher
|
10% or ₹ 75 per piece, whichever is higher
|
364.
|
6214 90 39
|
Odhani, cotton, others
|
25% or ₹ 75 per piece, whichever is higher
|
20% or ₹ 75 per piece, whichever is higher
|
365.
|
6215
|
Ties, Bow Ties and cravats
|
25% or ₹ 55 per piece, whichever is higher
|
20% or ₹ 55 per piece, whichever is higher
|
366.
|
6216, 6217
|
Gloves, Mittens, Mitts; Other made up clothing accessories
|
25%
|
20%
|
367.
|
6301 10 00
|
Electric Blankets
|
25%
|
10%
|
368.
|
6301 20 00
|
Blankets (other than electric blankets), travelling rugs, of wool or fine animal hair
|
25% or ₹ 275 per piece, whichever is higher
|
10% or ₹ 275 per piece, whichever is higher
|
369.
|
6301 30 00
|
Blankets (other than electric blankets), travelling rugs, of cotton
|
25%
|
10%
|
370.
|
6301 40 00, 6301 90
|
Blankets (other than electric blankets), travelling rugs, of synthetic fibres; other blankets and travelling rugs
|
25%
|
20%
|
371.
|
6302 10
|
Bed linen, knitted or crocheted
|
25%
|
10%
|
372.
|
6302 21
|
Other bed linen, printed, of cotton
|
25% or ₹ 108 per kg., whichever is higher
|
10% or ₹ 108 per kg., whichever is higher
|
373.
|
6302 22 00, 6302 29 00
|
Other bed linen, printed, of man-made fibres or of other textile materials
|
25%
|
10%
|
374.
|
6302 31 00
|
Other bed linen, of cotton
|
25% or ₹ 96 per kg., whichever is higher
|
10% or ₹ 96 per kg., whichever is higher
|
375.
|
6302 32 00, 6302 39 00, 6302 40, 6302 51, 6302 53 00, 6302 59 00, 6302 60, 6302 91, 6302 93 00, 6302 99 00
|
Other bed linen, table linen etc. of different textile materials
|
25%
|
10%
|
376.
|
6303, 6304, 6305, 6306, 6307, 6308, 6309
|
Curtains, other furnishing articles, sacks and bags etc.
|
25%
|
10%
|
377.
|
6310
|
Used or new rags, scrap, twine etc.
|
25%
|
20%
|
378.
|
6815 91 00,
|
Articles of stone containing magnesite, magnesia etc.
|
10%
|
7.5%
|
379.
|
6901, 6902, or 6903
|
Bricks of siliceous fossil meals, refractory bricks or other refectory ceramic goods
|
10%
|
7.5%
|
380.
|
7001 00 10
|
Cullet and other waste and scrap of glass
|
10%
|
5%
|
381.
|
7015 10 10
|
Rough ophthalmic blanks, for manufacture of optical lenses
|
10%
|
5%
|
382.
|
7101 10 10
|
Unworked natural pearls
|
10%
|
5%
|
383.
|
7101 21 00
|
Unworked cultured pearls
|
10%
|
5%
|
384.
|
7110 31 00, 7110 39 00
|
Rhodium
|
12.5%
|
2.5%
|
385.
|
7201, 7202, 7203, 7205
|
Pig iron, Ferro Alloys, Ferrous Products, etc.
|
15%
|
5%
|
386.
|
7202 60 00
|
Ferro-nickel
|
15%
|
2.5%
|
387.
|
7404
|
Copper waste and scrap
|
5%
|
2.5%
|
388.
|
7411 or 7412
|
Copper tubes and pipes, or fittings
|
10%
|
7.5%
|
389.
|
75
|
Nickel and articles thereof
|
5%
|
Free
|
390.
|
7602
|
Aluminium scrap
|
5%
|
2.5%
|
391.
|
8105 20 10
|
Cobalt mattes and other intermediate products of cobalt metallurgy
|
5%
|
2.5%
|
392.
|
8110 10 00, 8110 20 00
|
Unwrought antimony, powders, waste and scrap
|
5%
|
2.5%
|
393.
|
8407 21 00
|
Outboard motors
|
15%
|
5%
|
394.
|
8419 19 20
|
Specified non-electric instantaneous or storage water heaters
|
10%
|
7.5%
|
395.
|
8421 39 20, 8421 39 90
|
Air separators, purifiers, cleaners, etc.
|
15%
|
7.5%
|
396.
|
8502 (except 8502 11 00, 8502 20 10, 8502 40 00)
|
Specified electrical generating sets and rotary convertors
|
10%
|
7.5%
|
397.
|
8503 00 10, 8503 00 21 or 8503 00 29
|
Parts of electric motors or generators
|
10%
|
7.5%
|
398.
|
8504 10 10, 8504 10 20 or 8504 10 90
|
Ballasts for discharge lamps or tubes
|
10%
|
7.5%
|
399.
|
8546
|
Electrical insulators of any material
|
10%
|
7.5%
|
400.
|
8547
|
Insulating fittings for electrical machines etc.
|
10%
|
7.5%
|
401.
|
8802 11 00, 8802 12 00
|
Helicopters
|
10%
|
2.5%
|
402.
|
8807 10 00, 8807 20 00, 8807 30 00
|
Parts of balloons, gliders, manned or unmanned aircraft etc.
|
3%
|
2.5%
|
403.
|
8902 00 10
|
Trawlers and other fishing vessels
|
10%
|
Free
|
404.
|
8905 10 00
|
Dredgers
|
10%
|
Free
|
405.
|
8907 10 00
|
Inflatable Rafts
|
10%
|
Free
|
406.
|
8908 00 00
|
Vessels and other floating structures for break up
|
10%
|
2.5%
|
407.
|
9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98
|
Specific instruments and appliances used in medical, surgical, dental or veterinary sciences like tonometer, tubular needles for medical sutures etc.
|
10%
|
5%
|
408.
|
9018 (other than items in entry at Sr. No. 407. above and 9018 90 99)
|
Other medical equipment and medical related goods used in medical, surgical, dental or veterinary sciences like catheters, cannulae, defibrillator etc.
|
10%
|
7.5%
|
409.
|
9019 (except 9019 10 20)
|
Mechano-therapy appliances such as massage apparatus, psychological aptitude testing apparatus etc.
|
10%
|
7.5%
|
410.
|
9020
|
Breathing appliance other than protective masks not having replaceable filters or mechanical parts
|
10%
|
7.5%
|
411.
|
9021
|
Orthopedic appliances like crutches, surgical belts and trusses, splints etc.
|
10%
|
7.5%
|
412.
|
9030 31 00, 9030 90 10
|
Multimeters with/without recording device
|
10%
|
7.5%
|
413.
|
9108, 9110 or 9114 30 10
|
Watch dials and watch movements
|
10%
|
5%
|
414.
|
9506 91
|
Articles and equipment for general physical exercise, gymnastics or athletics
|
20%
|
10%
|
C.
|
Tariff rate changes (with change in the effective rates of Basic Customs Duty w.e.f. 02.02.2022, unless otherwise specified) [Clause [97(b)] of the Finance Bill, 2022, and relevant notifications]
Note:
1. The Basic Customs Duty rates are being rationalized on the following items.
2. These changes are being incorporated in the First Schedule of the Customs Tariff Act, 1975.The changes in the tariff schedule shall commence from 01.05.2022.
3. Therefore, during the period from 02.02.2022 till 30.04.2022, these rates shall operate through notifications as mentioned below.
4. Note specific to items at S. Nos. 1 to 6: -
(i) Applicable BCD rates for items at S. No. 1 to 6 would operate vide relevant entries in notification No. 50/2017 – Customs, for the period 02.02.2022 till 30.04.2022;
(ii) With effect from 01.05.2022, the relevant entries in notification No. 50/2017-Customs shall be omitted and the Basic Customs Duty rates on these items would operate through the First Schedule of the Customs Tariff Act, 1975.
|
Rate of duty
|
S. No.
|
Chapter, heading, subheading or tariff item
|
Commodity
|
From
|
To
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
1.
|
0307 32 00
|
Frozen Mussels
|
30%
|
15%
|
|
2.
|
0307 43 20
|
Frozen Squids
|
30%
|
15%
|
|
3.
|
1301 90 13
|
Asafoetida [The current applicable Basic Customs Duty is 20% vide S. No. 51 of notification No. 50/2017- Customs]
|
30%
|
5%
|
|
4.
|
1801 00 00
|
Cocoa Beans, whole or broken, raw or roasted
|
30%
|
15%
|
|
5.
|
2905 11 00
|
Methyl alcohol (methanol) [The current applicable Basic Customs Duty is 5% vide S. No. 200 of notification No. 50/2017- Customs]
|
10%
|
2.5%
|
|
6.
|
2915 21 00
|
Acetic acid [The current applicable Basic Customs Duty is 7.5% vide S. No. 185 of notification No. 50/2017- Customs]
|
10%
|
5%
|
|
Note for S. No. 7 to S. No. 95:
|
i. For S. Nos. 7 to 66, the current effective rate has been prescribed vide notification No. 14/2006-Customs, dated 1-3-2006.
|
ii. For S. Nos. 67 to 95, the current effective rate has been prescribed vide notification No. 82/2017-Customs, dated 27-10-2017.
|
iii. For the period 02-02-2022 to 30-04-2022, the effective rate for S. Nos. 7 to 95 is being prescribed vide notification No. 82/2017-Customs, dated 27-10-2017.
|
iv. 1st May, 2022 onwards notification No. 82/2017-Customs, dated 27-10-2017 will be rescinded, and Basic Customs Duty rates on these items would operate through the Customs Tariff Act, 1975, in the manner as detailed below.
|
7.
|
5208 39
|
Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
8.
|
5208 42
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., plain weave, weighing more than 100g/sq. m.
|
25% or ₹ 37 per sq. m., whichever is higher
|
10% or ₹ 22 per sq. m., whichever is higher
|
|
9.
|
5208 49
|
Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.
|
25% or ₹ 200 per kg., whichever is higher
|
10% or ₹ 143 per kg., whichever is higher
|
|
10.
|
5208 52
|
Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., plain weave, weighing not more than 100g/sq. m.
|
25% or ₹ 23 per sq. m., whichever is higher
|
10% or ₹ 14 per sq. m., whichever is higher
|
|
11.
|
5208 59
|
Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.
|
25% or ₹ 50 per sq. m., whichever is higher
|
10% or ₹ 30 per sq. m., whichever is higher
|
|
12.
|
5209 31, 5209 32, 5209 39
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., dyed, plain weave, 3-thread or 4thread twill, including cross twill, other fabrics
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
13.
|
5209 41
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., of yarns of different colours, plain weave
|
25% or ₹ 32 per sq. m., whichever is higher
|
10% or ₹ 30 per sq. m., whichever is higher
|
|
14.
|
5209 43
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., other fabrics of 3-thread or 4-thread twill, including cross-twill
|
25% or ₹ 30 per sq. m., whichever is higher
|
10% or ₹ 28 per sq. m., whichever is higher
|
|
15.
|
5209 49
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., other fabrics of yarns of different colours
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
16.
|
5209 51, 5209 52
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., printed plain weave or 3-thread or 4-thread twill, including cross-twill
|
25% or ₹ 30 per sq. m., whichever is higher
|
10% or ₹ 24 per sq. m., whichever is higher
|
|
17.
|
5209 59
|
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., printed other fabrics
|
25% or ₹ 38 per sq. m., whichever is higher
|
10% or ₹ 30 per sq. m., whichever is higher
|
|
18.
|
5210 39
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, weighing not more than 200g/sq. m., other dyed fabrics
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
19.
|
5210 49
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, weighing not more than 200g/sq. m., other fabrics of yarns of different colours
|
25% or ₹ 185 per kg., whichever is higher
|
10% or ₹ 132 per kg., whichever is higher
|
|
20.
|
5210 51, 5210 59
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, weighing not more than 200g/sq. m., printed plain weave or other printed fabrics
|
25% or ₹ 15 per sq. m., whichever is higher
|
10% or ₹ 12 per sq. m., whichever is higher
|
|
21.
|
5211 31, 5211 32, 5211 39
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., dyed plain weave, dyed 3-thread or 4-thread twill, including cross-twill, other dyed fabrics
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
22.
|
5211 41
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., of yarns of different colours, plain weave
|
25% or ₹ 44 per sq. m., whichever is higher
|
10% or ₹ 35 per sq. m., whichever is higher
|
|
23.
|
5211 43
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., other fabrics of yarns of different colours, 3-thread or 4-thread twill, including cross-twill
|
25% or ₹ 40 per sq. m., whichever is higher
|
10% or ₹ 32 per sq. m., whichever is higher
|
|
24.
|
5211 49
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., other fabrics of yarns of different colours
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
25.
|
5211 51, 5211 52 and 5211 59
|
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., printed plain weave or 3-thread or 4-thread twill, including cross-twill or other fabrics
|
25% or ₹ 18 per sq. m., whichever is higher
|
10% or ₹ 12 per sq. m., whichever is higher
|
|
26.
|
5407 42
|
Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, dyed
|
25% or ₹ 60 per sq. m., whichever is higher
|
20% or ₹ 36 per sq. m., whichever is higher
|
|
27.
|
5407 43 00
|
Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, of yarn of different colours
|
25% or ₹ 67 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
|
28.
|
5407 44 10, 5407 44 30, 5407 44 40, 5407 44 90
|
Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, printed
|
25% or ₹ 58 per sq. m., whichever is higher
|
20% or ₹ 35 per sq. m., whichever is higher
|
|
29.
|
5407 44 20
|
Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, printed Nylon georgette
|
25% or ₹ 58 per sq. m., whichever is higher
|
10% or ₹ 35 per sq. m., whichever is higher
|
|
30.
|
5407 52
|
Other woven fabrics, containing 85% or more by weight of textured polyester filaments, dyed
|
25% or ₹ 38 per sq. m., whichever is higher
|
20% or ₹ 23 per sq. m., whichever is higher
|
|
31.
|
5407 53 00
|
Other woven fabrics, containing 85% or more by weight of textured polyester filaments, of yarns of different colours
|
25% or ₹ 50 per sq. m., whichever is higher
|
20% or ₹ 30 per sq. m., whichever is higher
|
|
32.
|
5407 61
|
Other woven fabrics, containing 85% or more by weight of non-textured polyester filaments
|
25% or ₹ 150 per kg., whichever is higher
|
20% or ₹ 150 per kg., whichever is higher
|
|
33.
|
5407 69 00
|
Other woven fabrics, containing 85% or more by weight of textured polyester filaments, other fabrics
|
25% or ₹ 60 per sq. m., whichever is higher
|
20% or ₹ 36 per sq. m., whichever is higher
|
|
34.
|
5407 73 00
|
Other woven fabrics, containing 85% or more by weight of synthetic filaments, of yarns of different colours
|
25% or ₹ 60 per sq. m., whichever is higher
|
20% or ₹ 36 per sq. m., whichever is higher
|
|
35.
|
5407 74 00
|
Other woven fabrics, containing 85% or more by weight of synthetic filaments, printed
|
25% or ₹ 38 per sq. m., whichever is higher
|
20% or ₹ 23 per sq. m., whichever is higher
|
|
36.
|
5407 82 10, 5407 82 20, 5407 82 30, 5407 82 40, 5407 82 60, 5407 82 90
|
Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, dyed
|
25% or ₹ 42 per sq. m., whichever is higher
|
20% or ₹ 25 per sq. m., whichever is higher
|
|
37.
|
5407 82 50
|
Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, dyed Terylene and dacron sarees
|
25% or ₹ 42 per sq. m., whichever is higher
|
10% or ₹ 25 per sq. m., whichever is higher
|
|
38.
|
5407 83 00
|
Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, of yarns of different colours
|
25% or ₹ 67 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
|
39.
|
5407 84 10, 5407 84 20, 5407 84 30, 5407 84 40, 407 84 60, 5407 84 70, 5407 84 90
|
Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, printed
|
25% or ₹ 38 per sq. m., whichever is higher
|
20% or ₹ 23 per sq. m., whichever is higher
|
|
40.
|
5407 84 50
|
Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, printed Terylene and Dacron sarees
|
25% or ₹ 38 per sq. m., whichever is higher
|
10% or ₹ 23 per sq. m., whichever is higher
|
|
41.
|
5407 92 00
|
Other woven fabrics, dyed
|
25% or ₹ 67 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
|
42.
|
5407 93 00
|
Other woven fabrics, of yarns of different colours
|
25% or ₹ 45 per sq. m., whichever is higher
|
20% or ₹ 27 per sq. m., whichever is higher
|
|
43.
|
5407 94 00
|
Other woven fabrics, printed
|
25% or ₹ 67 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
|
44.
|
5408 22
|
Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, dyed
|
25% or ₹ 45 per sq. m., whichever is higher
|
20% or ₹ 27 per sq. m., whichever is higher
|
|
45.
|
5408 23 00
|
Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of yarns of different colours
|
25% or ₹ 47 per sq. m., whichever is higher
|
20% or ₹ 28 per sq. m., whichever is higher
|
|
46.
|
5408 24 11, 5408 24 14, 5408 24 16, 5408 24 17, 5408 24 19, 5408 24 90
|
Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of rayon
|
25% or ₹ 87 per sq. m., whichever is higher
|
20% or ₹ 52 per sq. m., whichever is higher
|
|
47.
|
5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18
|
Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of rayon
|
25% or ₹ 87 per sq. m., whichever is higher
|
10% or ₹ 52 per sq. m., whichever is higher
|
|
48.
|
5512 19
|
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of polyester staple fibres, other
|
25% or ₹ 42 per sq. m., whichever is higher
|
20% or ₹ 25 per sq. m., whichever is higher
|
|
49.
|
5512 29
|
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of acrylic or modacrylic staple fibres, other
|
25% or ₹ 47 per sq. m., whichever is higher
|
20% or ₹ 28 per sq. m., whichever is higher
|
|
50.
|
5512 99
|
Other Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres
|
25% or ₹ 65 per kg., whichever is higher
|
20% or ₹ 54 per kg., whichever is higher
|
|
51.
|
5513 21 00
|
Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., dyed plain weave
|
25% or ₹ 150 per kg., whichever is higher
|
20% or ₹ 107 per kg., whichever is higher
|
|
52.
|
5513 23 00
|
Other Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., dyed
|
25% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest
|
20% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest
|
|
53.
|
5513 39 00
|
Other Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., other woven fabrics of yarns of different colours
|
25% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest
|
20% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest
|
|
54.
|
5513 41 00
|
Other Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., printed plain weave of polyester staple fibres
|
25% or ₹ 25 per sq. m., whichever is higher
|
20% or ₹ 15 per sq. m., whichever is higher
|
|
55.
|
5514 21 00
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., dyed plain weave of polyester staple fibre
|
25% or ₹ 100 per kg. or ₹ 30 per sq. m., whichever is highest
|
20% or ₹ 100 per kg. or ₹ 30 per sq. m., whichever is highest
|
|
56.
|
5514 22 00
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., 3-thread or 4thread twill, including cross twill of polyester staple fibre, dyed
|
25% or ₹ 140 per kg., whichever is higher
|
20% or ₹ 100 per kg., whichever is higher
|
|
57.
|
5514 23 00
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., other woven fabrics of polyester staple fibre, dyed
|
25% or ₹ 160 per kg., whichever is higher
|
20% or ₹ 114 per kg., whichever is higher
|
|
58.
|
5514 29 00
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., other dyed woven fabrics
|
25% or ₹ 170 per kg., whichever is higher
|
20% or ₹ 121 per kg., whichever is higher
|
|
59.
|
5514 30 11
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., of yarns of different colours, of polyester staple fibres
|
25% or ₹ 64 per sq. m., whichever is higher
|
20% or ₹ 45 per sq. m., whichever is higher
|
|
60.
|
5514 30 12
|
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., of yarns of different colours, 3-thread or 4-thread twill, including cross twill
|
25% or ₹ 43 per sq. m., whichever is higher
|
20% or ₹ 26 per sq. m., whichever is higher
|
|
61.
|
5514 49 00
|
Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., of yarns of different colours
|
25% or ₹ 160 per kg., whichever is higher
|
20% or ₹ 114 per kg., whichever is higher
|
|
62.
|
5515 21
|
Other woven fabrics of acrylic or modacrylic staple fibres, mixed mainly or solely with man-made filaments
|
25% or ₹ 79 per sq. m., whichever is higher
|
20% or ₹ 55 per sq. m., whichever is higher
|
|
63.
|
5515 91
|
Other woven fabrics, mixed mainly or solely with man-made filaments
|
25% or ₹ 57 per sq. m., whichever is higher
|
20% or ₹ 40 per sq. m., whichever is higher
|
|
64.
|
5516 22 00, 5516 23 00
|
Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with manmade filaments, dyed or of yarns of different colours
|
25% or ₹ 150 per kg., whichever is higher
|
20% or ₹ 150 per kg., whichever is higher
|
|
65.
|
5801 22
|
Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of First Schedule of Customs Tariff Act, 1975, cut corduroy
|
25% or ₹ 75 per sq. m., whichever is higher
|
10% or ₹ 70 per sq. m., whichever is higher
|
|
66.
|
5802 30 00
|
Tufted textile fabrics
|
25% or ₹ 150 per kg., whichever is higher
|
10% or ₹ 150 per kg., whichever is higher
|
|
67.
|
6001 92 00
|
Pile fabrics, other than long-pile fabrics or looped pile fabrics, of man-made fibres
|
25% or ₹ 100 per kg., whichever is higher
|
20%
|
|
68.
|
6101 20 00
|
Men’s or boys overcoats, car coats, capes etc., of cotton
|
25% or ₹ 540 per piece, whichever is higher
|
20%
|
|
69.
|
6101 30
|
Men’s or boys overcoats, car coats, capes etc., of man-made fibres
|
25% or ₹ 530 per piece, whichever is higher
|
20%
|
|
70.
|
6103 29 10, 6103 29 20
|
Men’s suits of silk or of artificial fibres
|
25%
|
20%
|
|
71.
|
6104 19
|
Women’s suits of other textile materials
|
25% or ₹ 460 per piece, whichever is higher
|
20%
|
|
72.
|
6104 62 00, 6104 63 00
|
Women’s trousers, bib and brace overalls, breeches and shorts, of cotton or of synthetic fibres
|
25% or ₹ 98 per piece, whichever is higher
|
20%
|
|
73.
|
6201 30 10
|
Men’s or boys overcoats, car coats, raincoats etc., of cotton
|
25% or ₹ 385 per piece, whichever is higher
|
20%
|
|
74.
|
6201 30 90
|
Other than Men’s or boys overcoats, car coats, raincoats etc., of cotton
|
25% or ₹ 210 per piece, whichever is higher
|
20%
|
|
75.
|
6201 40 10
|
Men’s or boys overcoats, car coats, capes etc., of man-made fibres
|
25% or ₹ 320 per piece, whichever is higher
|
20%
|
|
76.
|
6201 40 90
|
Other than Men’s or boys overcoats, car coats, capes etc., of man-made fibres
|
25% or ₹ 180 per piece, whichever is higher
|
20%
|
|
77.
|
6202 30 10
|
Women’s or girls overcoats, car coats, raincoats etc., of cotton
|
25% or ₹ 210 per piece, whichever is higher
|
20%
|
|
78.
|
6202 30 90
|
Other than Women’s or girls overcoats, car coats, raincoats etc., of cotton
|
25% or ₹ 160 per piece, whichever is higher
|
20%
|
|
79.
|
6202 40 10
|
Women’s or girls overcoats, car coats, capes etc., of man-made fibres
|
25% or ₹ 385 per piece, whichever is higher
|
20%
|
|
80.
|
6202 40 90
|
Other than women’s or girls overcoats, car coats, capes etc., of man-made fibres
|
25% or ₹ 220 per piece, whichever is higher
|
20%
|
|
81.
|
6203 11 00
|
Men’s Suits of wool or fine animal hair
|
25% or ₹ 1100 per piece, whichever is higher
|
20%
|
|
82.
|
6203 12 00
|
Men’s Suits of synthetic fibres
|
25% or ₹ 720 per piece, whichever is higher
|
20%
|
|
83.
|
6203 19
|
Men’s Suits of other textile materials
|
25% or ₹ 1100 per piece, whichever is higher
|
20%
|
|
84.
|
6203 31
|
Men’s jackets and blazers, of wool or fine animal hair
|
25% or ₹ 815 per piece, whichever is higher
|
20%
|
|
85.
|
6203 32 00
|
Men’s jackets and blazers, of cotton
|
25% or ₹ 440 per piece, whichever is higher
|
20%
|
|
86.
|
6203 33 00
|
Men’s jackets and blazers, of synthetic fibres
|
25% or ₹ 320 per piece, whichever is higher
|
20%
|
|
87.
|
6203 39
|
Men’s jackets and blazers, of other textile materials
|
25% or ₹ 755 per piece, whichever is higher
|
20%
|
|
88.
|
6203 43 00, 6203 49
|
Men’s trousers, bib and brace overalls, breeches and shorts, of synthetic fibres or of other textile materials
|
25% or ₹ 110 per piece, whichever is higher
|
20%
|
|
89.
|
6204 11 00, 6204 13 00
|
Women’s suits of wool or of fine animal hair or synthetic fibre
|
25% or ₹ 550 per piece, whichever is higher
|
20%
|
|
90.
|
6204 19
|
Women’s suits of other textile materials
|
25% or ₹ 500 per piece, whichever is higher
|
20%
|
|
91.
|
6204 31 10, 6204 31 90
|
Women’s jackets and blazers, of wool or fine animal hair
|
25% or ₹ 370 per piece, whichever is higher
|
20%
|
|
92.
|
6204 32 00
|
Women’s jackets and blazers, of cotton
|
25% or ₹ 650 per piece, whichever is higher
|
20%
|
|
93.
|
6204 33 00
|
Women’s jackets and blazers, of synthetic fibres
|
25% or ₹ 390 per piece, whichever is higher
|
20%
|
|
94.
|
6204 39
|
Women’s jackets and blazers, of other textile materials
|
25% or ₹ 350 per piece, whichever is higher
|
20%
|
|
95.
|
6204 69
|
Women’s trousers, bib and brace overalls, breeches and shorts, of other textile materials
|
25% or ₹ 135 per piece, whichever is higher
|
20%
|
|
96.
|
7204
|
Ferrous waste and scrap [This item will attract “nil” rate till 31.3.2023, vide S. No. 368 of notification No. 50/2017- Customs.]
|
15%
|
2.5%
|
|
97.
|
9801
|
Project Imports
[Effective BCD rate on these items would continue to be ‘Nil / 2.5% / 5% (as applicable)’ vide S. Nos. 597 to 606 of notification No. 50/2017- Customs till 30.09.2023 for the project imports registered till 30.09.2022. For other project imports 7.5% BCD rate will be applicable from 01.10.2022. All project imports will attract 7.5% BCD rate after 30.09.2023]
|
10%
|
7.5%
|
|
D. New entries added to the First Schedule (to be effective from 01-05-2022 unless otherwise specified) [Clause 97(b) of the Finance Bill, 2022]
1. Amendments have been proposed in the Finance Bill, 2022, to align the Indian Tariff with the Complementary Amendments to the HS-2022 published by WCO, as signatory to HS Convention. These complementary amendments include minor changes across chapters in the Tariff, all aimed at bringing greater clarity to the HS. Further, New Tariff entries are being introduced by accommodating the requests from different Ministries and Departments. These new entries will help-
- to identify new categories of Fuels being introduced in the Country;
- to give a fillip to identification and exports of Handicrafts;
- to clarify the manner of determination of Fe content in iron ore being exported;
- to provide greater clarity on the goods being exempted through different notifications of the Government.
Full Text:
Budget 2022-23 + FINANCE Bill, 2022
Dated: 2-2-2022
|