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AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

  • Contents

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:

  1. 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. 
  1. 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



 

 

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