[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 07/2020-CUSTOMS (N.T.)
New Delhi, the 28th January, 2020
G.S.R. (E). In exercise of the powers conferred by sub-section (2) of section 75 of the
Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1
of 1944), read with rules 3 and 4 of the Customs and Central Excise DutiesDrawback Rules, 2017
(hereinafter referred to as the said rules) and in supersession of the notification of the Government of
India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6th
December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as
respect to things done or omitted to be done before such supersession, the Central Government
hereby determines the rates of drawback as specified in the Schedule given below (hereinafter
referred to as the said Schedule) subject to the following notes and conditions, namely :-
Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are
aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or
eight digitin the said Schedule are in several cases not aligned with the descriptions of goods given
in the First Schedule to the Customs Tariff Act, 1975.
(2) The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975
shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.
(3) Notwithstanding anything contained in the said Schedule, -
(i) all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft
(of constituent material) as mentioned in the relevant Chapters;
(ii) any identifiable ready to use machined part or component predominantly made of iron, steel
or aluminium, made through casting or forging process, and not specifically mentioned at six digit
level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or
8436, may be classified under the relevant tariff item (depending upon material composition and
making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of
classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said
Schedule;
(iii) thesports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that
heading and all other sports gloves shall be classified under heading 9506.
(4) The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed
as a percentage of the free on board value or the rate per unit quantity of the export goods, as the
case may be.
1
(5) The figures shown in column (5) in the said Schedule refer to the maximum amount of
drawback that can be availed of per unit specified in column (3).
(6) An export product accompanied with a tax invoice and forming part of project export
(including turnkey export or supplies) for which no figure is shown in column (5) in the said
Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be
availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate
of drawback shown in column (4) to one and half times the tax invoice value.
(7) The rates of drawback specified against the various tariff items in the said Schedule in
specific terms or on ad valorembasis, unless otherwise specifically provided, are inclusive of
drawback for packing materials used, if any.
(8) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural
requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless
otherwise relaxed by the competent authority, are satisfied.
(9) The rates of drawback specified in the said Schedule shall not be applicable to export of a
commodity or product if such commodity or product is, -
(i) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52
of 1962);
(ii) manufactured or exported in discharge of export obligation against an Advance Authorisation
or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign
Trade Policy :
Provided that where exports are made against Special Advance Authorisation issued under
paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of
Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in
the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the
Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in
Chapters 61 and 62 are as specified in the Table given below;
(iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in
terms of the provisions of the relevant Foreign Trade Policy;
(iv) manufactured or exported by any of the units situated in Free Trade Zones or Export
Processing Zones or Special Economic Zones;
(v) manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated
the 1st April, 1997.
(10) Whenever a composite article is exported for which any specific rate has not been provided
in the said Schedule, the rates of drawback applicable to various constituent materials can be
extended to the composite article according to net content of such materials on the basis of a self-
declaration to be furnished by the exporter to this effect and in case of doubt or where there is any
information contrary to the declarations, the proper officer of customs shall cause a verification of
such declarations.
2
(11) The term "articles of leather" in Chapter 42 of the said Schedule shall mean any article
wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner
surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of
leather notwithstanding that such article is made of leather and any other material.
(12) The term "dyed", wherever used in the said Schedule in relation to textile materials, shall
include yarn or piece dyed or predominantly printed or coloured in the body.
(13) The term "dyed" in relation to fabrics and yarn of cotton, shall include "bl eached or
mercerised or printed or melange".
(14) The term "dyed" in relation to textile materials in Chapters 54 and 55 shall include "printed
or bleached or melange".
(15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend
containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more
than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall
mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The
garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of
the respective fibre is 85% or more by weight.
(16) The term "shirts" in relation to Chapters 61 and 62 of the said Schedule shall include "shirts
with hood".
(17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes,
boots or half boots for adult shall comprise the following sizes, namely : -
(i) French point or Paris point or Continental Size above 33;
(ii) English or UK adult size 1 and above; and
(ii) American or USA adult size 1 and above.
(18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes,
boots or half boots for children shall comprise the following sizes, namely :-
(i) French point or Paris point or Continental Size upto 33;
(ii) English or UK children size upto 13; and
(iii) American or USA children size upto 13.
(19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and
711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through
the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published
videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the
Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent
to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold
jewellery or silver jewellery or silver articles. The free on board value of any consignment through
authorised courier shall not exceed rupees twenty lakhs.
3
(20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and
711401 shall not be applicable to goods manufactured or exported in discharge of export obligation
against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides
for duty free import or replenishment or procurement from local sources of gold or silver.
(21) "Vehicles" of Chapter 87 of the said Schedule shall comprise completely built unit or
completely knocked down (CKD) unit or semi knocked down (SKD) unit.
2. All claims for duty drawback at the rates of drawback notified herein shall be filed with
reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said
Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the
said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an
individual manufacturer or exporter in accordance with the said rules. Where the claim for duty
drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback
specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be
admissible.
3. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback
amount as may be specified by the Central Government, shall be equivalent to the drawback rate and
drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to
the export goods, if applicable, and determined as if it were a claim for duty drawback filed with
reference to such rate and cap.
4. This notification shall come into force on the 4th day of February, 2020.
4
Schedule
Drawback
Drawback cap per
Tariff Item Description of goods Unit
Rate unit in Rs.
()
(1) (2) (3) (4) (5)
CHAPTER 1
LIVE ANIMALS
0101 Live Horses, Asses, Mules and Hinnies Nil
0102 Live bovine animals Nil
0103 Live swine Nil
0104 Live sheep and goats Nil
Live poultry, that is to say, fowls of the species
0105 gallus domesticus, ducks, geese, turkeys and Nil
guinea fowls
0106 Other live animals Nil
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
0201 Meat of bovine animals, fresh and chilled 0.15%
0202 Meat of bovine animals, frozen 0.15%
0203 Meat of swine, fresh, chilled or frozen 0.15%
0204 Meat of sheep or goats, fresh, chilled or frozen 0.15%
Meat of horses, asses, mules or hinnies, fresh,
0205 0.15%
chilled or frozen
Edible offal of bovine animals, swine, sheep,
0206 goats, horses, asses, mules or hinnies, fresh, 0.15%
chilled or frozen
Meat, and edible offal, of the poultry of
0207 0.15%
heading 0105, fresh, chilled or frozen
Other meat and edible meat offal, fresh,
0208 chilled or frozen 0.15%
Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh,
0209 chilled, frozen, salted, in brine, dried or 0.15%
smoked
Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals of
0210 0.15%
meat or meat offal
5
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0301 Live fish Kg 2.9% 2.9
Fish, fresh or chilled, excluding fish fillets and
0302
other fish meat of heading 0304
030201 In chilled form Kg 2.9% 24.2
030299 Others 0.15%
Fish, frozen, excluding fish fillets and other
0303 Kg 2.9% 24.2
fish meat of heading 0304
Fish fillets and other fish meat (whether or
0304
not minced), fresh, chilled or frozen
030401 In chilled or frozen form Kg 2.9% 24.2
030402 Surimi fish paste Kg 3.6% 10.6
030499 Others 0.15%
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
0305 0.15%
smoking process; flours, meals and pellets, of
fish fit for human consumption
Crustaceans, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or in brine;
smoked crustaceans, whether in shell or not,
whether or not Cooked before or during the
0306 smoking process; crustaceans, in shell, cooked
by steaming or by boiling in water, whether or
not chilled, frozen, dried, salted or in brine;
flours, meals and pellets, of crustaceans, fit for
human consumption
Shrimp/prawn in frozen form other than
030601 Kg 3% 23.6
Accelerated Freeze Dried (AFD)
030602 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.6% 91
030603 Lobster / Crab Kg 2.9% 43.8
030604 Pasteurised tinned chilled crab meat Kg 3% 79
030605 Others in chilled or frozen form Kg 2.9% 24.2
030699 Others 0.15%
6
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Molluscs, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine;
smoked molluscs, whether in shell or not,
0307
whether or not Cooked before or during the
smoking process; flours, meals and pellets of
molluscs, fit for human consumption
030701 In chilled or frozen form Kg 2.9% 24.2
030799 Others 0.15%
Aquatic invertebrates other than crustaceans
and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; smoked aquatic
invertebrates other than crustaceans and
0308 molluscs, whether or not cooked before or
during the smoking process;flours, meals and
pellets of aquatic Invertebrates other than
crustaceans and molluscs, fit for human
consumption
030801 In chilled or frozen form Kg 2.9% 24.2
030899 Others 0.15%
CHAPTER 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL
ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED
Milk and cream, not concentrated nor
0401 containing added sugar or other sweetening 0.15%
matter
Milk and cream, concentrated or containing
0402 0.15%
added sugar or other sweetening matter
Buttermilk, curdled milk and cream, yogurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated or
0403 0.15%
containing added sugar or other sweetening
matter or flavoured or containing added fruit,
nuts or cocoa
7
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Whey, whether or not concentrated or
containing added sugar or other sweetening
matter; products consisting of natural milk
0404 0.15%
constituents, whether or not containing added
sugar or other sweetening matter, not
elsewhere specified or included
Butter and other fats and oils derived from
0405 0.15%
milk; dairy spreads
0406 Cheese and curd 0.15%
Birds' eggs, in shell, fresh, preserved or
0407 0.15%
cooked
Birds' eggs, not in shell, and egg yolks, fresh,
dried, cooked by steaming or by boiling in
0408 water, moulded, frozen or otherwise 0.15%
preserved, whether or not containing added
sugar or other sweetening matter
0409 Natural honey 0.15%
Edible products of animal origin, not
0410 0.15%
elsewhere specified or included
CHAPTER 5
PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.
Human hair, unworked, whether or not
0501 0.15%
washed or scoured; waste of human hair
Pigs', hogs' or boars' bristles and hair;
0502 badger hair and other brush making Hair; 0.15%
waste of such bristles or hair
0503 Omitted
Guts, bladders and stomachs of animals
(other than fish), whole and pieces thereof,
0504 0.15%
fresh, chilled, frozen, salted, in brine, dried or
smoked
Skins and other parts of birds, with their
feathers or down, feathers and parts of
feathers (whether or not with trimmed edges)
0505 and down, not further worked than cleaned, 0.15%
disinfected or treated for preservation;
powder and waste of feathers or parts of
feathers
8
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Bones and horn-cores, unworked, defatted,
simply prepared (but not cut to shape),
0506 0.15%
treated with acid or degelatinised powder and
waste of these products
Ivory, tortoise-shell, whale-bone and
whalebone hair, horns, antlers, hooves, nails,
0507 claws and beaks, unworked or simply 0.15%
prepared but not cut to shape; powder and
waste of these products
Coral and similar materials, unworked or
simply prepared but not otherwise worked;
shells of molluscs, crustaceans or echinoderms
0508 0.15%
and cuttle-bone, unworked or simply
prepared but not cut to shape, powder and
waste thereof
0509 Omitted
Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used in the
0510 0.15%
preparation of pharmaceutical products,
fresh, chilled, frozen or otherwise
provisionally preserved
Animal products not elsewhere specified or
0511 included; dead animals of chapter 1 or 3, unfit 0.15%
for human consumption
CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND
ORNAMENTAL FOLIAGE
Bulbs, tubers, tuberous roots, corms, crowns
and rhizomes, dormant, in growth or in
0601 0.15%
flower; chicory plants and roots other than
roots of heading 1212
Other live plants (including their roots),
0602 0.15%
cuttings and slips; mushroom spawn
Cut flowers and flower buds of a kind suitable
for bouquets or for ornamental purposes,
0603 0.15%
fresh, dried, dyed, bleached, impregnated or
otherwise prepared
9
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Foliage, branches and other parts of plants,
without flowers or flower buds and grasses,
mosses and lichens, being goods of a kind
0604 0.15%
suitable for bouquets or for ornamental
purpose, fresh, dried, dyed, bleached,
impregnated or otherwise prepared
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
0701 Potatoes, fresh or chilled 0.15%
0702 Tomatoes, fresh or chilled 0.15%
Onions, shallots, garlic, leeks and other
0703 0.15%
alliaceous vegetables, fresh or chilled
Cabbages, cauliflowers, kohlrabi, kale and
0704 0.15%
similar edible brassicas, fresh or chilled
Lettuce (Lactucasativa) and Chicory
0705 0.15%
(Cichorium spp.), fresh or chilled
Carrots, turnips, salad beetroot, salsify,
0706 celeriac, radishes and similar edible roots, 0.15%
fresh or chilled
0707 Cucumbers or gherkins, fresh or chilled 0.15%
Leguminous vegetables, shelled or unshelled,
0708 0.15%
fresh or chilled
0709 Other vegetables, fresh or chilled 0.15%
Vegetables (uncooked or cooked by steaming
0710 0.15%
or boiling in water), frozen
Vegetables provisionally preserved (for
example, by sulphur dioxide gas, in brine, in
0711 sulphur water or in other preservative 0.15%
solutions), but unsuitable in that state for
immediate consumption
Dried vegetables, whole, cut, sliced, broken, or
0712 0.15%
in powder, but not further prepared
Dried leguminous vegetables, shelled, whether
0713
or not skinned or split
071301 Guar Gum Refined Split MT 0.1% 170.1
10
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
071399 Others 0.15%
Manioc, arrowroot, salep, jerusalem
artichokes, sweet potatoes and similar roots
0714 and tubers with high starch or inulin content, 0.15%
fresh, chilled, frozen or dried, whether or not
sliced or in the form of pellets; sago pith
CHAPTER 8
EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
Coconuts, brazil nuts and cashew nuts, fresh
0801 0.15%
or dried, whether or not shelled or peeled
Other nuts, fresh or dried, whether or not
0802 0.15%
shelled or peeled
0803 Bananas, including plantains, fresh or dried 0.15%
Dates, figs, pineapples, avocados, guavas,
0804 0.15%
mangoes, and mangosteens,freshordried
0805 Citrus fruit, fresh or dried 0.15%
0806 Grapes, fresh or dried 0.15%
Melons (including water-melons) andpapaws
0807 0.15%
(papayas), fresh
0808 Apples, pears and quinces, fresh 0.15%
Apricots, cherries, peaches (including
0809 0.15%
nectarines), plums and soles, fresh
0810 Other fruit, fresh 0.15%
Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen, whether
0811 0.15%
or not containing added sugar or other
sweetening matter
Fruit and nuts provisionally preserved (for
example, by sulphur dioxide gas, in brine, in
0812 sulphur water or in other preservative 0.15%
solutions), but unsuitable in that state for
immediate consumption
11
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Fruit, dried, other than that of headings 0801
0813 to 0806; mixtures of nuts or dried fruits of this 0.15%
chapter
Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
0814 0.15%
provisionally preserved in brine, in sulphur
water or in other preservative solutions
CHAPTER 9
COFFEE, TEA, MATE AND SPICES
Coffee, whether or not roasted or
decaffeinated; coffee husks and skins; coffee
0901 0.15%
substitutes containing coffee in any
proportion
0902 Tea, whether or not flavoured
Tea in consumer packs/OTS can including tea
090201 0.7%
bags
090299 Others 0.15%
0903 Mate 0.15%
Pepper of the genus piper; dried or crushed or
0904 ground fruits of the genus Capsicum or of the 0.15%
genus Pimenta
0905 Vanilla 0.15%
0906 Cinnamon and cinnamon-tree flowers 0.15%
0907 Cloves (whole fruit, cloves and stems) 0.15%
0908 Nutmeg, mace and cardamoms 0.15%
Seeds of anise, badian, fennel, coriander,
0909 0.15%
cumin or caraway; juniper berries
Ginger, saffron, turmeric (curcuma), thyme,
0910 0.15%
bay leaves, curry and other spices
CHAPTER 10
CEREALS
1001 Wheat and meslin
100101 Wheat Nil
12
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
100199 Meslin 0.15%
1002 Rye 0.15%
1003 Barley 0.15%
1004 Oats 0.15%
1005 Maize (corn) 0.15%
1006 Rice
Rice, packed in plastic bags including bags
100601 constructed of a laminate of plastic with paper MT 20
and/or aluminium, of upto 5 Kg net weight
Rice, packed in plastic bags including bags
constructed of a laminate of plastic with paper
100602 MT 15
and/or aluminium, of more than 5 Kg and upto
10 Kg net weight
Rice, packed in plastic bags including bags
constructed of a laminate of plastic with paper
100603 MT 10.50
and/or aluminium, of more than 10 Kg and upto
20 Kg net weight
Rice, packed in plastic bags including bags
constructed of a laminate of plastic with paper
100604 MT 7.50
and/or aluminium, of more than 20 Kg net
weight
100699 Others Nil
1007 Grain sorghum 0.15%
Buckwheat, millet and canary seeds; other
1008 0.15%
cereals
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT
GLUTEN.
1101 Wheat or meslin flour 0.15%
Cereal flours other than that of wheat or
1102 0.15%
meslin
1103 Cereal groats, meal and pellets 0.15%
Cereal grains otherwise worked (for example,
hulled, rolled, flaked, pearled, sliced, or
1104 0.15%
kibbled), except rice of heading 1006; germ of
cereals, whole,rolled, flaked or ground
Flour, meal, powder, flakes, granules, and
1105 0.15%
pellets of potatoes
13
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Flour, meal and powder of the dried
leguminous vegetables of heading 0713, of
1106
sago or of roots or tubers of heading 0714 or
of the products of Chapter 8
110601 Guar Meal MT 0.1% 170.1
110699 Others 0.15%
1107 Malt, whether or not roasted 0.15%
1108 Starches; inulin 0.15%
1109 Wheat gluten, whether or not dried 0.15%
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
1201 Soya beans, whether or not broken 0.15%
Ground-nuts, not roasted or otherwise
1202 0.15%
cooked, whether or not shelled or broken
1203 Copra 0.15%
1204 Linseed, whether or not broken 0.15%
1205 Rape or colza seeds, whether or not broken 0.15%
1206 Sunflower seeds, whether or not broken 0.15%
Other oil seeds oleaginous fruits, whether or
1207 0.15%
not broken
Flours and meals of oil seeds or oleaginous
1208 0.15%
fruits, other than those of mustard
Seeds, fruit and spores, of a kind used for
1209 0.15%
sowing
Hop cones, fresh or dried, whether or not
1210 ground, powdered or in the form of pellets; 0.15%
lupulin
Plants and parts of plants (including seeds
and fruits), of a kind used primarily in
perfumery, in pharmacy or for insecticidal,
1211 0.15%
fungicidal or similar purpose, fresh, chilled,
frozen or dried, whether or not cut, crushed
or powdered
14
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Locust beans, seaweeds and other algae, sugar
beet nad sugarcane, fresh, chilled, frozen or
dried, whether or not ground; fruit stones and
kernels and other vegetable products
1212 (including unroasted chicory roots of the 0.15%
variety Ci-chorium intybus sativum) of a kind
used primarily for human consumption, not
elsewhere specified or included
Cereal straw and husks, unprepared, whether
1213 or not chopped, ground, pressed or in the 0.15%
form of pellets
Swedes, mangolds, fodder roots, hay, lucerne
(alfalfa), clover, sainfoin, forage kale, lupines,
1214 0.15%
vetches and similar forage products, whether
or not in the form of pellets
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Lac; natural gums, resins, gum-resins and
1301 0.15%
oleoresins (for example, balsams)
Vegetable saps and extracts; pectic
substances, pectinates and pectates; Agar-
1302 agar and other mucilages and thickeners,
whether or not modified, derived from
vegetable products
130201 Of Guar Gum MT 0.1% 170.1
130299 Others 0.15%
CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,
NOT ELSEWHERE SPECIFIED OR INCLUDED.
Vegetable material of a kind used primarily
for plaiting (for example, bamboos, rattans,
1401 0.15%
reeds, rushes, osier, raffia, cleaned, bleached
or dyed cereal straw, and lime bark)
1402 Omitted
1403 Omitted
Vegetable products not elsewhere specified or
1404 0.15%
included
15
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Pig fat (including lard) and poultry fat, other
1501 0.15%
than that of heading 0209 or 1503
Fats of bovine animals, sheep or goats, other
1502 0.15%
than those of heading 1503
Lard stearin, lard oils, oleostearin, oleo-oil
1503 and tallow oil,not emulsified or mixed or 0.15%
otherwise prepared
Fats and oils and their fractions, of fish or
1504 marine mammals, whether or not refined, but
not chemically modified
150401 Fish oil Kg 2.9% 3.4
150499 Others 0.15%
Wool grease and fatty substances derived
1505 0.15%
therefrom (including lanolin)
Other animal fats and oils and their
1506 fractions,whether or not refined, but not 0.15%
chemically modified
Soya-bean oil and its fractions, whether or not
1507 0.15%
refined, but not chemically modified
Ground-nut oil and its fractions, whether or
1508 0.15%
not refined, but not chemically modified
Olive oil and its fractions, whether or not
1509 0.15%
refined, but not chemically modified
Other oils and their fractions obtained solely
from olives, whether or not refined, but not
1510 chemically modified, including blends of these 0.15%
oils or fractions with oils or fractions of
heading 1509
Palm oil and its fractions, whether or not
1511 0.15%
refined, but not chemically modified
16
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Sunflower seed, safflower or cotton seed oil
1512 and their fractions thereof,whether or not 0.15%
refined, but not chemically modified
Coconut (copra), palm kernel or babassu oil
1513 and fractions thereof, whether or not refined, 0.15%
but not chemically modified
Rape, colza or mustard oil and its fractions
1514 thereof, whether or not refined, but not 0.15%
chemically modified
Other fixed vegetable fats and oils (including
1515 jojoba oil) and their fractions, whether or not 0.15%
refined, but not chemically modified
Animal or vegetable fats and oils and their
fractions, partly or wholly hydrogenated,
1516 inter-esterified, re-esterified or elaidinised, 0.15%
whether or not refined, but not further
prepared
Margarine; edible mixture or preparations of
animal or vegetable fats or oils or of fractions
1517 of different fats or oils of this Chapter, other 0.15%
than edible fats or oils or their fractions of
heading 1516
Animal or vegetable fats and oils and their
fractions, boiled, oxidised, dehydrated,
sulphu-rised, blown, polymerised by heat in
vacuum or in inert gas or otherwise
chemically modified, excluding those of
1518 0.15%
heading 1516; inedible mixtures or
preparations of animal or vegetable fats or
oils or of fractions of different fats or oils of
this Chapter, not elsewhere specified or
included
1519 Omitted
Glycerol, crude; glycerol waters and glycerol
1520 0.15%
lyes
Vegetable waxes (other than triglycerides),
1521 Beeswax, other insect waxes and spermaceti, 0.15%
whether or not refined or coloured
17
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Degras: residues resulting from the treatment
1522 of fatty substances or animal or vegetable 0.15%
waxes
CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
Sausages and similar products, of meat, meat
1601 offal or blood; food preparations based on 0.15%
these products
Other prepared or preserved meat, meat offal
1602 0.15%
or blood
Extracts and juices of meat, fish or
1603 crustaceans, molluscs or other aquatic
invertebrates
160301 Of fish or crustaceans in chilled or frozen form Kg 2.9% 24.2
160399 Others 0.15%
Prepared or preserved fish, caviar and caviar
1604
substitutes prepared from fish eggs
160401 Surimi analogue product Kg 3.6% 10.6
160499 Others 0.15%
Crustaceans, molluscs and other aquatic
1605
invertebrates, prepared or preserved
Shrimp/prawn in frozen form other than
160501 Kg 3% 23.6
Accelerated Freeze Dried (AFD)
160502 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.6% 91
160503 Lobster / Crab Kg 2.9% 43.8
160504 Pasteurised tinned chilled crab meat Kg 3% 79
160505 Others in chilled or frozen form Kg 2.9% 24.2
160599 Others 0.15%
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Cane or beet sugar and chemically pure
1701 0.15%
sucrose, in solid form
18
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other sugars, including chemically pure
lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added
1702 0.15%
flavouring or colouring matter; artificial
honey, whether or not mixed with natural
honey; caramel
Molasses resulting from the extraction or
1703 0.15%
refining of sugar
Sugar confectionery (including white
1704 0.15%
chocolate), not containing cocoa
CHAPTER 18
COCOA AND COCOA PREPARATIONS
1801 Cocoa beans, whole or broken, raw or roasted 0.15%
Cocoa shells, husks, skins and other cocoa
1802 0.15%
waste
1803 Cocoa paste, whether or not defatted 0.15%
1804 Cocoa butter, fat and oil 0.15%
Cocoa powder, not containing added sugar or
1805 0.15%
other sweetening matter
Chocolate and other food preparations
1806 0.15%
containing cocoa
CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS'
PRODUCTS
Malt extract; food preparations of flour,
groats, meal, starch or malt extract, not
containing cocoa or containing less than
40%by weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or
1901 0.15%
included; food preparations of goods of
headings 0401 to 0404,not containing cocoa or
containing less than 5% by weight of cocoa
calculated on a totally defatted basis, not
elsewhere specified or included
19
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise
1902 prepared, such as spaghetti, macaroni, 0.15%
noodles, lasagne, gnocchi, ravioli,
cannelloni;couscous, whether or not prepared
Tapioca and substitutes therefor prepared
1903 from starch, in the form of flakes, grains, 0.15%
pearls, siftings or in similar forms
Prepared foods obtained by the swelling or
roasting of cereals or cereal products (for
example, corn flakes); cereals [other than
1904 maize (corn) ] in grain form or in the form of 0.15%
flakes or other worked grains (except flour,
groats and meal), pre-cooked or otherwise
prepared, not elsewhere specified or included
Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing
1905 cocoa; communion wafers, empty cachets of a 0.15%
kind suitable for pharmaceutical use, sealing
wafers, rice paper and similar products
CHAPTER 20
PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
Vegetables, fruit, nuts and other edible parts
2001 of plants, prepared or preserved by vinegar or 0.15%
acetic acid
Tomatoes prepared or preserved otherwise
2002 0.15%
than by vinegar or acetic acid
Mushrooms and truffles, prepared or
2003 preserved otherwise than by vinegar or acetic 0.15%
acid
Other vegetables prepared or preserved
2004 otherwise than by vinegar or acetic acid, 0.15%
frozen, other than products of heading 2006
Other vegetables prepared or preserved
2005 otherwise than by vinegar or acetic acid, not 0.15%
frozen, other than products of Heading 2006
Vegetables, fruits, nuts, fruit-peel and other
2006 parts of plants, preserved by sugar (drained, 0.15%
glace or crystallised)
20
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Jams, fruit jellies, marmalades, fruit or nut
puree and fruit or nut pastes, obtained by
2007 0.15%
cooking, whether or not containing added
sugar or other sweetening matter
Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or
2008 not containing added sugar or other 0.15%
sweetening matter or spirit, not elsewhere
specified or included
Fruit juices (including grape must) and
vegetable juices, unfermented and not
2009 containing added spirit, whether or not 0.15%
containing added sugar or other sweetening
matter
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Extracts, essences and concentrates, of coffee,
tea or mate and preparations with a basis of
these products or with a basis of coffee, tea or
2101
mate; roasted chicory and other roasted
coffee substitutes, and extracts, essences and
concentrates thereof
210101 Instant Coffee 0.7%
210199 Others 0.15%
Yeasts (active or inactive); other single cell
micro-organisms, dead (but not including
2102 0.15%
vaccines of heading 3002); prepared baking
powders
Sauces and preparations therefor, mixed
2103 condiments and mixed seasonings; mustard 0.15%
flour and meal and prepared mustard
Soups and broths and preparations therefor,
2104 0.15%
homogenized composite food preparations
Ice cream and other edible ice, whether or not
2105 0.15%
containing cocoa
Food preparations not elsewhere specified or
2106 0.15%
included
21
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Waters, including natural or artificial mineral
waters and aerated waters, not containing
2201
added sugar or other sweetening matter nor
flavoured; ice and snow
220101 Bottled Water 0.15%
220199 Others Nil
Waters, including mineral waters and aerated
waters, containing added sugar or other
2202 sweetening matter or flavoured, and other 0.15%
non-alcoholic beverages, not including fruit or
vegetable juices of heading 2009
2203 Beer made from malt 0.15%
Wine of fresh grapes, including fortified
2204 wines; grape must other than that of heading 0.15%
2009
Vermouth and other wine of fresh grapes
2205 0.15%
flavoured with plants or aromatic substances
Other fermented beverages (for example,
cider, perry, mead, sake); mixtures of
2206 0.15%
fermented beverages and non-alcoholic
beverages, not elsewhere specified or included
Undenatured ethyl alcohol of an alcoholic
strength by volume of 80% vol. or higher;
2207 0.15%
ethyl alcohol and other spirits, denatured, of
any strength
Undenatured ethyl alcohol of an alcoholic
2208 strength by volume of less than 80% vol; 0.15%
spirit, liquors and other spirituous beverages
Vinegar and substitutes for vinegar obtained
2209 0.15%
from acetic acid
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Flours, meals and pellets, of meat or meat
offal, of fish or of crustaceans, molluscs or
2301
other aquatic invertebrates, unfit for human
consumption; greaves
230101 Fish meal Kg 2.9% 3.4
22
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
230199 Others 0.15%
Bran, sharps and other residues, whether or
not in the form of pellets, derived from the
2302 0.15%
sifting, milling or other working of cereals or
of leguminous plants
Residues of starch manu-facture and similar
residues, beet-pulp, bagasse and other waste
2303 of sugar manufacture, brewing or distilling 0.15%
dregs and waste, whether or not in the form of
pellets
Oil-cake and other solid residues whether or
2304 not ground or in the form of pellets, resulting 0.15%
from the extraction of soyabean oil
Oil-cake and other solied residues, whether or
2305 not ground or in the form of pellets, resulting 0.15%
from the extraction of ground-nut oil
Oil-cake and other solid residues, whether or
not ground or in the form of pellets, resulting
2306 0.15%
from the extraction of vegetable fats or oils,
other than those of heading 2304 or 2305
2307 Wine lees; argol 0.15%
Vegetable materials and vegetable waste,
vegetable residues and by products, whether
2308 or not in the form of pellets, of a kind used in 0.15%
animal feeding, not elsewhere specified or
included
2309 Preparations of a kind used in animal feeding 0.15%
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2401 Unmanufactured tobacco; tobacco refuse 0.15%
Cigar, cheroots, cigarillos and cigarettes, of
2402 tobacco or of tobacco substitutes 0.15%
Other manufactured tobacco and
manufactured tobacco substitute;
2403 "homogenized" or "reconstituted" tobacco; 0.15%
tobacco extract and essences
23
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Salt (including table salt and denatured salt)
and pure sodium chloride, whether or not in
2501
aqueous solution or containing added anti-
caking or free flowing agents; sea water
Common salt (including iodised salt) in
250101 0.15%
HDPE/LDPE/PP pack/ bags
250199 Others Nil
2502 Unroasted iron pyrites Nil
Sulphur of all kinds, other than sublimed
2503 sulphur, precipitated sulphur and colloidal Nil
sulphur
2504 Natural graphite
Carbofoil of various grades (chemically acid
250401 0.15%
treated graphite)
250499 Others Nil
Natural sands of all kinds, whether or not
2505 coloured, other than metal-bearing sands of Nil
Chapter 26
Quartz (other than natural sands); quartzite,
whether or not roughly trimmed or merely
2506 cut, by sawing or otherwise, into blocks or Nil
slabs of a rectangular (including square)
shape
Kaolin and other kaolinic clays, whether or
2507
not calcined
250701 Calcined kaolin packed in LDPE/HDPE/PP bags 0.15%
250799 Others Nil
Other clays (not including expanded clays of
heading 6806), andalusipe, kyanite and
2508
sillimanite, whether or not calcined; mullite;
chamotte or dinas earths
250801 Processed Bentonite 0.15%
250899 Others Nil
2509 Chalk Nil
24
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Natural calcium phosphates, natural
2510 aluminium calcium phosphates and Nil
phosphatic chalk
Natural barium sulphate (barytes); natural
barium carbonate (witherite), whether or not
2511 Nil
calcined, other than barium oxide of heading
2816
Siliceous fossil meals (for example, kieselguhr,
tripolite and diatomite) and similar siliceous
2512 Nil
earths, whether or not calcined, of an
apparent specific gravity of 1 or less
Pumice stone; emery; natural corundum,
2513 natural garnet and other natural abrasives, Nil
whether or not heat-treated
Slate, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into
2514 Nil
blocks or slabs of a rectangular (including
square) shape
Marble, travertine, ecaussine and other
calcareous monumental or building stone of
an apparent specific gravity of 2.5 or more,
2515 and alabaster, whether or not roughly Nil
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape
Granite, porphyry, basalt, sandstone and
other monumental or building stone, whether
2516 or not roughly trimmed or merely cut, by Nil
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape
Pebbles, gravel, broken or crushed stone, of a
kind commonly used for concrete aggregates,
for road metalling or for railway or other
ballast, shingle and flint, whether or not heat-
treated; macadam of slag, dross or similar
2517 Nil
industrial waste, whether or not incorporating
the materials cited in the first part of the
heading; tarred macadam; granules,
chippings and powder, of stones of heading
2515 or 2516, whether or not heat-treated
25
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Dolomite, whether or not calcined or sintered,
including dolomite roughly trimmed or
2518 merely cut, by sawing or otherwise, into Nil
blocks or slabs of a rectangular (including
square) shape; dolomite ramming mix
Natural magnesium carbonate (magnesite);
fused magnesia; deadburned (sintered)
magnesia, whether or not containing small
2519 Nil
quantities of other oxides added before
sintering; other magnesium oxide, whether or
not pure
Gypsum; anhydrite; plasters (consisting of
calcined gypsum or calcium sulphate) whether
2520 Nil
or not coloured, with or without small
quantities accelerators or retarders
Limestone flux; limestone and other
2521 calcareous stones, of a kind used for the Nil
manufacture of lime or cement
Quicklime, slaked lime and hydraulic lime,
2522 other than calcium oxide and hydroxide of Nil
heading 2825
Portland cement, aliminous, slag cement,
supersulphate cement and similar hydraulic
2523 1%
cement, whether or not coloured or in the
form of clinkers
2524 Asbestos Nil
2525 Mica, including splittings; mica waste Nil
Natural steatite, whether or not roughly
trimmed or merely cut, by sawing or
2526 Nil
otherwise, into blocks or slabs of a
rectangular (including square) shape; talc
2527 Omitted
Natural borates and concentrates thereof
(whether or not calcined), but not including
2528 borates separated from natural brine; natural Nil
boric acid containing not more than 85% of
H3BO3 Calculated on the dry weight
26
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Feldspar; leucite; nepheline and nepheline
2529 Nil
syenite; fluorspar
Mineral substances not else-where specified or
2530 Nil
included
CHAPTER 26
ORES, SLAG AND ASH
Iron ores and concentrates, including roasted
2601
iron pyrites
260101 Iron ore Pellets 1%
260199 Others Nil
Manganese ores and concentrates, including
ferruginous manganese ores and concentrates
2602 Nil
with a manganses content of 20% or more,
calculated on the dry weight
2603 Copper ores and concentrates Nil
2604 Nickel ores and concentrates Nil
2605 Cobalt ores and concentrates Nil
2606 Aluminium ores and concentrates
260601 Calcined bauxite 0.15%
260699 Others Nil
2607 Lead ores and concentrates Nil
2608 Zinc ores and concentrates Nil
2609 Tin ores and concentrates Nil
2610 Chromium ores and concentrates Nil
2611 Tungsten ores and concentrates Nil
2612 Uranium ores and concentrates Nil
2613 Molybdenum ores and concentrates Nil
2614 Titanium ores and concentrates Nil
Niobium, tantalum, vanadium or zirconium
2615 Nil
ores and concentrates
2616 Preciousmetal ores and concentrates Nil
27
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
2617 Other ores and concentrates Nil
Granulated slag (slag sand) from the
2618 1%
manufacture of iron or steel
Slag, dross (other than granulated slag),
2619 scaling and other waste from the manufacture Nil
of iron or steel
Slag, ash and residues (other than from the
2620 manufacture of iron or steel), containing Nil
arsenic,metal or their compounds
Other slag, and ash, including seaweed ash
2621 (kelp); ash and residues from the incine-ration Nil
of municipal waste
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
Coal; Briquettes, ovoids and similar solid
2701 Nil
fuels manufactured from coal
Lignite, whether or not agglomerated,
2702 Nil
excluding jet
Peat (including peat litter), whether or not
2703 Nil
agglomerated
Coke and semi-coke of coal, of lignite or of
2704 peat, whether or not agglomerated; retort Nil
carbon
Coal gas, water gas, producer gas and similar
2705 gases, other than petroleum gases and other Nil
gaseous hydrocarbons
Tar distilled from coal, from lignite or from
peat and other mineral tars, whether or not
2706 Nil
dehydrated or partially dis-tilled, including
reconstituted
Oils and other products of the distillation of
high temperature coal tar similar products in
2707 Nil
which the weight of the aromatic constituents
exceeds that of the non-aromatic constituents
Pitch and pitch coke, obtained from coal tar
2708 Nil
or from other mineral tars
28
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Petroleum oils and oils obtained from
2709 Nil
bituminous minerals, crude
Petroleum oils and oils obtained from
bituminous minerals, other than crude;
preparations not elsewhere specified or
2710 included, containing by weight 70% or more
of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic
constituents of the preparations; waste oils
271001 Industrial/automotive lubricants 1.3%
271099 Others Nil
Petroleum gases and other gaseous
2711 Nil
hydrocarbons
Petroleum jelly, paraffin wax,
microcrystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other mineral
2712 Nil
waxes, and similar products obtained by
synthesis or by other processes, whether or
not coloured
Petroleum coke, petroleum bitumen and other
2713 residues of petroleum oils or of oils obtained
from bituminous minerals
271301 Calcined petroleum coke MT 2.7% 1071
271399 Others Nil
Bitumen and asphalt, natural; bituminous or
2714 oil shale and tar sands; asphaltites and Nil
asphaltic rocks
Bituminous mixtures based on natural
asphalt, on natural bitumen, on petroleum
2715 bitumen, on mineral tar or on mineral tar Nil
pitch (for example, bituminous mastics, cut
backs)
2716 Electrical energy Nil
CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS
METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
2801 Fluorine, chlorine, bromine and iodine 1%
29
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Sulphur, sublimed or precipitated; colloidal
2802 1%
sulphur
Carbon (carbon blacks and other forms of
2803 1%
carbon not elsewhere specified or included)
2804 Hydrogen, rare gases and other non-metals 1%
Alkali or alkaline-earth metals; rare-earth
2805 metals, scandium and yttrium, whether or not 1%
intermixed or interalloyed; mercury
Hydrogen chloride (hydrochloric acid);
2806 1%
chlorosulphuric acid
2807 Sulphuric acid; oleum 1%
2808 Nitric acid; sulphonitric acids 1%
Diphosphorus pentaoxide; phosphoric acid;
2809 polyphosphoric acids, whether or not 1%
chemically defined
2810 Oxides of boron; boric acids 1%
Other inorganic acids and other inorganic
2811 1%
oxygen compounds of non-metals
2812 Halides and halide oxides of non-metals 1%
Sulphides of non-metals; commercial
2813 1%
phosphorus trisulphide
2814 Ammonia, anhydrous or in aqueous solution 1%
Sodium hydroxide (caustic soda); potassium
2815 hydroxide (caustic potash); peroxides of 1%
sodium or potassium
Hydroxide and peroxide of magnesium;
2816 oxides, hydroxides and peroxides, of 1%
strontium or barium
2817 Zinc oxide; zinc peroxide 1%
30
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Artificial corundum, whether or not
2818 chemically defined; aluminium oxide; 1%
aluminium hydroxide
2819 Chromium oxides and hydroxides 1%
2820 Manganese oxides 1%
Iron oxides and hydroxides; earth colours
2821 containing 70% or more by weight of 1%
combined iron evaluated as Fe2O3
Cobalt oxides and hydroxides; commercial
2822 1%
cobalt oxides
2823 Titanium oxides 1%
2824 Lead oxides; red lead and orange lead 1%
Hydrazine and hydroxyl- amine and their
2825 inorganic salts; other inorganic bases; other 1%
metal oxides, hydroxides and peroxides
Fluorides; fluorosilicates, fluoroaluminates
2826 1%
and other complex fluorine salts
Chlorides, chloride oxides and chloride
2827 hydroxides; bromides and bromide oxides; 1%
iodides and iodide oxides
Hypochlorites; commercial calcium
2828 1%
hypochlorites; chlorites; hypobromites
Chlorates and perchlorates; bromates and
2829 1%
perbromates; iodates and periodates
Sulphides; polysulphides, whether or not
2830 1%
chemically defined
2831 Dithionites and sulphoxylates 1%
2832 Sulphites; thiosulphates 1%
Sulphates; alums; peroxo-sulphates
2833 1%
(persulphates)
2834 Nitrites; nitrates 1%
31
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Phosphinates (hypo-phosphites),
phosphonates (phosphites) and phosphates;
2835 1%
polyphosphates, whether or not chemically
defined
Carbonates; peroxo-carbonates
2836 (percarbonates); commercial ammonium 1%
carbonate containing ammonium carbamate
Cyanides, cyanide oxides and complex
2837 1%
cyanides
2838 Deleted
2839 Silicates; commercial alkali metal silicates 1%
2840 Borates; peroxoborates (perborates) 1%
2841 Salts of oxometallic or peroxometallic acids 1%
Other salts of inorganic acids or peroxoacids,
2842 (including aluminosilicates whether or not 1%
chemically defined), other than azides
Colloidal precious metals; inorganic or
organic compounds of precious metals,
2843 Nil
whether or not chemically defined; amalgams
of precious metals
Radioactive chemical elements and
radioactive isotopes (including the fissile or
2844 fertile chemical elements and isotopes) and Nil
their compounds; mixtures and residues
containing these products
Isotopes other than those of heading 2844;
2845 compounds, inorganic or organic, of such 1%
isotopes, whether or not chemically defined
Compounds, inorganic or organic, of rare-
2846 earth metals, of yttrium or of scandium or of 1%
mixtures of these metals
Hydrogen peroxide, whether or not solidified
2847 1%
with urea
2848 Omitted
2849 Carbides, whether or not chemically defined 1%
32
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Hydrides, nitrides, azides, silicides and
borides, whether or not chemically defined,
2850 1%
other than compounds which are also carbides
of heading 2849
2851 Deleted
Inorganic or organic compoundsof mercury,
2852 whether or not chemically defined, excluding 1%
amalgams
Phosphides, whether or not chemically
defined, excluding ferrophosphorus; other
inorganic compounds (including distilled or
conductivity water and water of similar
2853 1%
purity); liquid air (whether or not rare gases
have been removed); compressed air;
amalgams, other than amalgams of precious
metals
CHAPTER 29
ORGANIC CHEMICALS
2901 Acyclic hydrocarbons 1.3%
2902 Cyclic hydrocarbons 1.3%
2903 Halogenated derivatives of hydrocarbons 1.3%
Sulphonated, nitrated or nitrosated
2904 derivatives of hydrocarbons, whether or not
halogenated
290401 4,4- Dinitrostilbene 2,2- disulphonic acid Kg 2.1% 3.8
290402 Para Nitro Chloro Benzene Sulphonic Acid 1.7%
290499 Others 1.3%
Acyclic alcohols and their halogenated,
2905 sulphonated, nitrated or nitrosated 1.3%
derivatives
Cyclic alcohols and their halogenated,
2906 sulphonated, nitrated or nitrosated 1.3%
derivatives
2907 Phenols; phenol-alcohols
290701 Para Cresol 1.7%
290799 Others 1.3%
Halogenated, sulphonated, nitrated or
2908 nitrosated derivatives of phenols or phenol- 1.3%
alcohols
33
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Ethers, ether-alcohols, ether-phenols, ether-
alcohol-phenols, alcohol peroxides, ether
peroxides, ketone peroxides (whether or not
2909
chemically defined), and their halogenated,
sulphonated, nitrated or nitrosated
derivatives
290901 Ortho Anisidine 1.5%
290999 Others 1.3%
Epoxides, epoxyalcohols, epoxyphenols and
expoxy-ethers, with a three-membered ring,
2910 1.3%
and their halogenated, sulphonated, nitrated
or nitrosated derivatives
Acetals and hemiacetals, whether or not with
other oxygen function, and their halogenated,
2911 1.3%
sulphonated, nitrated or nitrosated
derivatives
Aldehydes, whether or not with other oxygen
2912 function; cyclic polymers of aldehydes;
paraformaldehyde
291201 Para Anisic Aldehyde Kg 3.6% 24.3
291299 Others 1.3%
Halogenated, sulphonated, nitrated or
2913 nitrosated derivatives of products of heading 1.3%
2912
Ketones and Quinones, whether or not with
other oxygen function, and their halogenated,
2914 1.3%
sulphonated, nitrated or nitrosated
derivatives
Saturated acyclic mono-carboxylic acids and
their anhydrides, halides, peroxides and
2915
peroxyacids; their halo-genated, sulphonated,
nitrated or nitrosated derivatives
291501 Schaeffers Acid Kg 3.7% 8.7
291502 R Salt Kg 4% 10.5
291599 Others 1.3%
34
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Unsaturated acyclic mono-carboxylic acids,
cyclic mono-carboxylic acids, their
2916 anhydrides, halides, peroxides and 1.3%
peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives
Polycarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids; their
2917 1.3%
halogenated, sulphonated, nitrated or
nitrosated derivatives
Carboxylic acids with additional oxygen
function and their anhydrides, halides,
2918 peroxides and peroxyacids; their halogenated, 1.3%
sulphonated, nitrated or nitrosated
derivatives
Phosphoric esters and their salts, including
lacto-phosphates; their halogenated,
2919 1.3%
sulphonated, nitrated or nitrosated
derivatives
Esters of other inorganic acids of non-metals
(excluding esters of hydrogen halides) and
2920 1.3%
their salts; their halogenated, sulphonated,
nitrated or nitrosated derivatives
2921 Amine- function compounds
292101 4,4 Diamino Diphenyl Sulfone Kg 3.2% 30.3
292102 Ortho Chloro Para Nitro Aniline Kg 3% 6.2
292103 Meta Uriedo Aniline Kg 4% 19.4
292104 K Acid Kg 3.7% 14.2
292105 Bronners Acid Kg 2.8% 11
292106 Sulpho Tobias Acid Kg 4.4% 19.4
292199 Others 1.3%
2922 Oxygen-function amino-compounds
292201 Gamma Acid Kg 2.8% 15
292202 N-methyl J Acid Kg 5% 37.1
292203 Meta Phenylene Diamine 4- Sulphonic Acid Kg 2.3% 20
35
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
6-CAPS(6-Chloro Aminophenol-4-Sulphonic
292204 Kg 2.3% 15.7
Acid)
292205 Vinyl Sulphone Ester Kg 3.8% 47.1
292299 Others 1.3%
Quaternary ammonium salts and hydroxides;
2923 lecithins and other phosphoaminolipids, 1.3%
whether or not chemically defined
Carboxyamide-function compounds; amide-
2924 1.3%
function compounds of carbonic acid
Carboxyimide-function compounds (including
2925 saccharin and its salts) and imine-function 1.3%
compounds
2926 Nitrile-function compounds 1.3%
2927 Diazo-, azo- or azoxy-Compounds 1.3%
292701 P-amino azobenzene-4-sulphonic Acid 1.5%
292799 Others 1.3%
Organic derivatives of hydrazine or of
2928 1.3%
hydroxylamine
2929 Compounds with other nitrogen function 1.3%
2930 Organo-sulphur compounds 1.3%
2931 Other organo-inorganic compounds 1.3%
Heterocyclic compounds with oxygen hetero-
2932 1.3%
atom (s) only
Heterocyclic compounds with nitrogen hetero-
2933 1.3%
atom (s) only
Nucleic acids and their salts; whether or not
2934 chemically defined; other heterocyclic 1.3%
compounds
2935 Sulphonamides 1.3%
Provitamins and vitamins, natural or
reproduced by synthesis (including natural
2936 concentrates), derivatives thereof used 1.3%
primarily as vitamins, and intermixtures of
the foregoing, whether or not in any solvent
36
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Hormones, prostaglandins, thromboxanes and
leuko-trienes, natural or reproduced by
2937 synthesis; derivatives and structural 1.3%
analogues thereof, including chain modified
polypeptides, used primarily as hormones
Glycosides, natural or reproduced by
2938 synthesis and their salts, ethers, esters and 1.3%
other derivatives
Alkaloids, natural or reproduced by synthesis,
2939 and their salts, ethers, esters and other 1.3%
derivatives
Sugars, chemically pure, other than sucrose,
lactose, maltose, glucose and fructose; sugar
2940 ethers, sugar acetals and sugar esters, and 1.3%
their salts, other than products of headings
2937, 2938 or 2939
2941 Antibiotics 1.3%
2942 Other organic compounds 1.3%
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Glands and other organs for organo-
therapeutic uses, dried, whether or not
powdered; extracts of glands or other organs
or of their secretions for organo therapeutic
3001 Nil
uses; heparin and its salts; other human or
animal substances prepared for therapeutic or
prophylactic uses, not elsewhere specified or
included
Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and
immunological products, whether or not
3002 Nil
modified or obtained by means of
biotechnological processes; vaccines, toxins,
cultures of microorganisms (excluding yeasts)
and similar products
Medicaments (excluding goods of heading
3002,3005 or 3006) consisting of two or more
constituents which have been mixed together
3003 1.3%
for therapeutic or prophylactic uses, not put
up in measured doses or in forms or packing
for retail sale
37
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Medicaments (excluding goods of heading
3002, 3005 or 3006) consisting of mixed or
unmixed products for therapeutic or
3004 prophylactic uses, put up in measured doses 1.3%
(including those in the form of transdermal
administration systems) or in forms or
packings for retail sale
Wadding, gauze, bandages and similar
articles (for example, dressings, adhesive
plasters, poultices), impreg-nated or coated
3005
with pharma-ceutical substances or put up in
forms or packings for retail sale for medical,
surgical, dental or veterinary purposes
Gauge swabs, labsponge, abdominal swabs/pads,
300501 1.6%
gauge rolls
300599 Others 1.3%
Pharmaceutical goods specified in note 4 to
3006 1.3%
this Chapter
CHAPTER 31
31 FERTILIZERS Nil
CHAPTER 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES,
PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND
OTHER MASTICS; INKS
Tanning extracts of vegetable origin; tannins
3201 and their salts, ethers, esters and other 1.3%
derivatives
Synthetic organic tanning substances;
inorganic tanning substances; tanning
3202 preparations, whether or not containing 1.3%
natural tanning substances; enzymatic
preparations for pre-tanning
Colouring matter of vegetable or animal
origin (including dyeing extracts but
excluding animal black), whether or not
3203 1.3%
chemically defined; preparations as specified
in Note 3 to this Chapter based on colouring
matter of vegetable or animal origin
38
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Synthetic organic colouring matter, whether
or not chemically defined; prepara-tions as
specified in Note 3 to this Chapter based on
3204 synthetic organic colouring matter; synthetic
organic products of a kind used as fluorescent
brightening agents or as luminophores,
whether or not chemically defined
320401 AZO Black Dix (Acid Black) Kg 3.8% 15.2
320402 Reactive dyes Kg 3% 27.1
320403 Pigment violet Kg 2.5% 79.9
320404 Yellow 3 (Food colouring agent, Sunset Yellow) Kg 3.6% 10.4
320405 Sulphur black(Sulphur based colouring matter) 1.6%
320406 Solvent black (Solvent based colouring matter) 1.9%
320407 Optical brightener (Optical whitening agent) Kg 2.6% 10.5
320499 Others 1.3%
Colour lakes; preparations as specified in
3205 1.3%
Note 3 to this Chapter based on colour lakes
Other colouring matter; preparations as
specified in Note 3 to this Chapter, other than
those of headings 3203, 3204 or 3205;
3206 1.3%
inorganic products of a kind used as
luminophores, whether or not chemically
defined
Prepared pigments, prepared opacifiers and
prepared colours, vitrifiable enamels and
glazes, engobes (slips), liquid lustres and
3207 similar preparations, of a kind used in the 1.3%
ceramic enamelling or glass industry; glass
frit and other glass, in the form of powder,
granules or flakes
Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemically modified natural polymers,
3208 1.3%
dispersed or dissolved in a non-aqueous
medium; solutions as defined in Note 4 to this
Chapter
Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
3209 1.3%
chemically modified natural polymers,
dispersed or dissolved in an aqueous medium
39
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other paints and varnishes (including
enamels, lacquers and distempers); prepared
3210 1.3%
water pigments of a kind used for finishing
leather
3211 Prepared driers 1.3%
Pigments (including metallic powders and
flakes) dispersed in non-aqueous media, in
liquid or paste form, of a kind used in the
3212 manufacture of paints (including enamels); 1.3%
stamping foils; dyes and other colouring
matter put up in forms or packings for retail
sale
Artists', students' or signboard painters'
colours, modifiying tints, amusement colours
3213 1.3%
and the like, in tablets, tubes, jars, bottles,
pans or in similar forms or packings
Glaziers' putty, grafting putty, resin cements,
caulking compounds and other mastics;
3214 painters' fillings; non-refractory surfacing 1.3%
prepartions for facades, indoor walls, floors,
ceilings or the like
Printing ink, writing or drawing ink and other
3215 1.3%
inks, whether or not concentrated or solid
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET
PREPARATIONS
Essential oils (terpene-less or not), including
concretes and absolutes; resinoids; extracted
oleoresins; concentrates of essential oils in
fats,in fixed oils, in waxes or the like, obtained
3301 0.15%
by enfleurage or maceration; terpenic by-
products of the deterpenation of essential oils;
aqueous distillates and aqueous solutions of
essential oils
Mixtures of odoriferous substances and
mixtures (including alcoholic solutions) with a
basis of one or more of these substances, of a
3302 kind used as raw materials in industry; other
preparations based on odoriferous substances,
of a kind used for the manufacture of
beverages
330201 Synthetic Perfumery Compounds 1.5%
40
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
330299 Others 0.15%
3303 Perfumes and toilet waters 1.3%
Beauty or make-up prepara-tions and
preparations for the care of the skin (other
3304 than medicaments), including sunscreen or 1.3%
suntan preparations; manicure or pedicure
preparations
3305 Preparations for use on the hair 1.3%
Preparations for oral or dental hygiene,
including denture fixative pastes and
3306 1.3%
powders; yarn used to clean between the teeth
(dental floss), in individual retail packages
Pre-shave, shaving or after-shave
preparations, personal deodorants, bath
prepara-tions, depilatories and other
3307 perfumery, cosmetic or toilet preparations,
not elsewhere specified or included, prepared
room deodorisers, whether or not perfumed
or having disinfectant properties
Perfumed Agarbatti / Incense sticks / Dhoop /
330701 Kg 3.9% 22.3
Loban
330799 Others 1.3%
CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,
LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING
OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING
PASTES, "DENTAL WAXES" AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
Soap; organic surface-active products and
preparations for use as soap, in the form of
bars, cakes, moulded pieces or shapes,
whether or not containing soap; organic
surface-active products and preparations for
3401 1.3%
washing the skin, in the form of liquid or
cream and put up for retail sale, whether or
not containing soap; paper, wadding, felt and
nonwovens, impregnated, coated or covered
with soap or detergent
41
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Organic surface-active agents (other than
soap), surface-active preparations, washing
preparations (including auxiliary washing
3402 1.3%
preparations) and cleaning preparations,
whether or not containing soap, other than
those of heading 3401
Lubricating preparations (including cutting-
oil preparations, bolt or nut release
preparations, anti-rust or anti-corrosion
preparations and mould release prepara-
tions, based on lubricants) and preparations
3403 of a kind used for the oil or grease treatment 1.3%
of textile materials, leather,fur skins or other
materials, but excluding preparations
containing, as basic constituents, 70% or more
by weight of petroleum oils or of oils obtained
from bituminous minerals
3404 Artificial waxes and prepared waxes 1.3%
Polishes and creams, for footwear,
furniture,floors, coachwork, glass or metal,
scouring pastes and powders and similar
preparations (whether or not in the form of
3405 1.3%
paper, wadding, felt, nonwovens, cellular
plastics or cellular rubber, impregnated,
coated or covered with such preparations),
excluding waxes of heading 3404
3406 Candles, tapers and the like 1.3%
Modelling pastes, including those put up for
children's amusement; preparations known as
"dental wax" or as "dental impression
compounds", put up in sets, in packings for
3407 1.3%
retail sale or in plates, horseshoe shapes,
sticks or similar forms; other preparations for
use in dentistry, with a basis of plaster (of
calcined gypsum or calcium sulphate)
CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
Casein, caseinates and other casein
3501 0.15%
derivatives; casein glues
42
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Albumins (including concentrates of two or
more whey proteins, containing by weight
3502 more than 80% whey proteins, calculated on 0.15%
the dry matter), albuminates and other
albumin derivatives
Gelatin [including gelatin in rectangular
(including square) sheets, whether or not
3503 surface-worked or coloured] and gelatin 1.3%
derivatives; isinglass; other glues of animal
origin, excluding casein glues of heading 3501
Peptones and their derivatives; other protein
substances and their deri-vatives, not
3504 1.3%
elsewhere speci-fied or included; hide powder,
whether or not chromed
Dextrins and other modified starches (for
example, pregelatinised or esterified
3505 1.3%
starches); glues based on starches, or on
dextrins or other modified starches
Prepared glues and other prepared adhesives,
not elsewhere specified or included; products
3506 suitable for use as glues or adhesives, put up 1.3%
for retail sale as glues or adhesives, not
exceeding a net weight of 1 Kg
Enzymes; prepared enzymes not elsewhere
3507 1.3%
specified or included
CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
3601 Propellant powders 1.3%
Prepared explosives, other than propellant
3602 1.3%
powders
Safety fuses; detonating fuses; percussion or
3603 1.3%
detonating caps; igniters; electric detonators
Fireworks, signalling flares, rain rockets, fog
3604 1.3%
signals and other pyrotechnic articles
Matches, other than pyrotechnic articles of
3605 1.3%
heading 3604
43
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Ferro-cerium and other pyrophoric alloys in
3606 all forms; articles of combustible materials as 1.3%
specified in Note 2 to this Chapter
CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
Photographic plates and film in the flat,
sensitised, un-exposed, of any material other
3701 than paper, paperboard or textiles; instant 1.3%
print-film in the flat, sensitised, unexposed,
whether or not in packs
Photographic film in rolls, sensitised,
unexposed, of any material other than paper,
3702 1.3%
paper-board or textiles; instant print film in
rolls, sensitised, unexposed
Photographic paper, paperboard and textiles
3703 1.3%
sensitised, unexposed
Photographic plates, film, paper, paper board
3704 1.3%
and textiles, exposed but not developed
Photographic plates and film, exposed and
3705 1.3%
developed, other than cinematographic film
Cinematographic film, exposed and
3706 developed, whether or not incorporating 1.3%
sound track or consisting only of sound track
Chemical preparations for photographic uses
(other than varnishes, glues, adhesives and
similar preparations); unmixed products for
3707 1.3%
photographic uses, put up in measured
portions or put up for retail sale in a form
ready for use
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Artificial graphite; colloidal or semi-colloidal
graphite; preparations based on graphite or
3801 1.3%
other carbon in the form of pastes, blocks,
plates or other semi-manufactures
Activated carbon; activated natural mineral
3802 products; animal black, including spent 1.3%
animal black
44
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
3803 Tall oil, whether or not refined 1.3%
Residual lyes for the manufacture of wood
pulp, whether or not concentrated, desugared
3804 or chemically treated, including lignin 1.3%
sulphonates, but excluding tall oil of Heading
3803
Gum, wood or sulphate turpentine and other
terpenic oils produced by the distillation or
other treatment of coniferous woods; crude
3805 1.3%
dipentene; sulphite turpentine and other
crude paracymene; pine oil containing alpha-
terpineol as the main constituent
Rosin and resin acids, and derivatives thereof;
3806 1.3%
rosin spirit and rosin oils; run gums
Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers' pitch and
3807 1.3%
similar preparations based on rosin, resin
acids or on vegetable pitch
Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and plant-
growth regulators, disinfec-tants and similar
3808 products, put up in forms or packings for
retail sale or as preparations or articles (for
example, sulphur-treated bands,wicks and
candles,and fly-papers)
380801 2,4-Dichloro Phenoxy Acetic Acid Kg 3.3% 7.7
380899 Others 1.3%
Finishing agents, dye carriers to accelerate the
dyeing or fixing of dye-stuffs and other
products and preparations (for example,
3809 1.3%
dressings and mordants), of a kind used in the
textile, paper, leather or like industries, not
elsewhere specified or included
45
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations for
soldering, brazing or welding; soldering,
3810 brazing or welding powders and pastes 1.3%
consisting of metal and other materials;
preparations of a kind used as cores or
coatings for welding electrodes or rods
Anti-knock preparations, oxidation inhibitors,
gum inhibitors, viscosity improvers, anti-
corrosive preparations and other prepared
3811 1.3%
additives, for mineral oils (including gasoline)
or for other liquids used for the same
purposes as mineral oils
Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
3812 elsewhere specified or included; anti-oxidising 1.3%
preparations and other compound stabilisers
for rubber or plastics
Preparations and charges for fire-
3813 extinguishers; charged fire-extinguishing 1.3%
grenades
Organic composite solvents and thinners, not
3814 elsewhere specified or included; prepared 1.3%
paint or varnish removers
Reaction initiators, reaction accelerators and
3815 catalytic preparations, not elsewhere specified 1.3%
or included
Refractory cements, mortars, concretes and
3816 similar compositions, other than products of 1.3%
heading 3801
Mixed alkylbenzenes and mixed
3817 alkylnaphthalenes, other than those of 1.3%
Heading 2707 or 2902
Chemical elements doped for use in
electronics, in the form of discs, wafers or
3818 1%
similar forms; chemical compounds doped for
use in electronics
46
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Hydraulic brake fluids and other prepared
liquids for hydraulic transmission, not
3819 containing or containing less than 70% by 1.3%
weight of petroleum oils or oils obtained from
bituminous minerals
Anti-freezing preparations and prepared de-
3820 1.3%
icing fluids
Prepared culture media for development or
maintenance of micro-organisms (including
3821 1.3%
viruses and the like) or of plant, human or
animal cells
Diagnostic or laboratory reagents on a
backing, prepared diagnostic or laboratory
3822 reagents whether or not on a backing, other 1.3%
than those of heading 3002 or 3006; certified
reference materials
Industrial monocarboxylic fatty acids; acid
3823 1.3%
oils from refining; industrial fatty alcohols
Prepared binders for foundry moulds or
cores; chemical products and preparations of
3824 the chemical or allied industries (including 1.3%
those consisting of mixtures of natural
products), not elsewhere specified or included
Residual products of the chemical or allied
industries, not elsewhere specified or
3825 included; municipal waste; sewage sludge; 1.3%
other wastes specified in Note 6 to this
Chapter
Biodiesel and mixtures thereof, not containing
or containing less than 70% by weight of
3826 Nil
petroleum oils and oils obtained from
bituminous minerals
CHAPTER 39
PLASTICS AND ARTICLES THEREOF
3901 Polymers of ethylene, in primary forms 1.3%
Polymers of propylene or of other olefins, in
3902 1.3%
primary forms
47
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
3903 Polymers of styrene, in primary forms 1.3%
Polymers of vinyl chloride or of other
3904 1.3%
halogenated olefins, in primary forms
Polymers of vinyl acetate or of other vinyl
3905 esters, in primary forms; other vinyl polymers 1.3%
in primary forms
3906 Acrylic polymers in primary forms 1.3%
Polyacetals, other polyethers and epoxide
resins, in primary forms; polycarbonates,
3907 1.3%
alkyd resins, polyallylesters and other
polyesters, in primary forms
3908 Polyamides in primary forms 1.3%
Amino-resins, phenolic resins and
3909 1.3%
polyurethanes, in primary forms
3910 Silicones in primary forms 1.3%
Petroleum resins, coumarone-indene resins,
polyterpenes, polysulphides, polysulphones
3911 and other products specified in Note 3 to this 1.3%
Chapter, not elsewhere specified or included,
in primary forms
Cellulose and its chemical derivatives, not
3912 elsewhere specified or included, in primary 1.3%
forms
Natural polymers (for example, alginic acid)
and modified natural polymers (for example,
3913 hardened proteins, chemical derivatives of 1.3%
natural rubber), not elsewhere specified or
included, in primary forms
Ionexchangers based on polymers of
3914 1.3%
headings 3901 to 3913, in primary forms
3915 Waste, parings and scrap, of plastics Nil
Monafilament of which any cross-sectional
dimension exceeds 1mm, rods, sticks and
3916 1.3%
profile shapes, whether or not surface-worked
but not otherwise worked, of plastics
48
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Tubes, pipes and hoses, and fittings therefor
3917 (for example, joints, elbows, flanges), of
plastics
PVC transparent hose / rigid casing pipes / rigid
391701 1.3%
well casing or screen pipes
391799 Others 1.3%
Floor coverings of plastics, whether or not
self-adhesive, in rolls or in the form of tiles;
3918
wall or ceiling coverings of plastics, as defined
in Note 9 to this Chapter
391801 Vinyl Flooring with or without backing 1.3%
391802 Omitted
Mats/Rugs made of LDPE/
391803 1.3%
LLDPE
391899 Others 1.3%
Self-adhesive plates, sheets, film, foil, tape,
3919 strip and other flat shapes, of plastics, 1.3%
whether or not in rolls
Other plates, sheets, film, foil and strip, of
plastics, non-cellular and not reinforced,
3920
laminated, supported or similarly combined
with other materials
HDPE Tapes with U.V. Stabilisation 2% by
392001 1.3%
weight Plain/Fabricated
392002 BOPP film 1.3%
P.P Tapes with U.V. Stabilisation 2% by weight
392003 1.3%
Plain/Fabricated
PVC Rigid Free Foam Board Cellular Film, Foil
392004 1.3%
and Sheets of PVC Rigid Free Foam Board
392005 Laser Printer Film (Polyester Based) 1.3%
Polyester film (including Biaxially Oriented
392006 Polyester Film) or Polyethylene Terephthalic 1.3%
Film
392007 PVC Rigid/Flexible Film/ Sheet 1.3%
392099 Others 1.3%
49
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other plates, sheets, film , foil and strip, of
3921
plastics
Polyester Metallized film (Aluminium coated
392101 1.3%
film)
392199 Others 1.3%
Baths, shower-baths, sinks, wash-basins,
bidets, lavatory pans, seats and covers,
3922 1.3%
flushing cisterns and similar sanitary ware, of
plastics
Articles for the conveyance or packing of
3923 goods, of plastics; stoppers, lids, caps and
other closures, of plastics
HDPE Woven fabrics/ bags/ sacks, whether or
392301 not laminated, with or without U.V. stabilization, 1.3%
with or without liners / fasteners
Polypropylene Woven fabrics/ bags/ sacks,
392302 whether or not laminated, with or without U.V. 1.3%
stabilization, with or without liners / fasteners
392303 Stoppers, lids, caps and other closures 1.3%
392304 Flexible Intermediate Bulk Containers (FIBC) 1.3%
392399 Others 1.3%
Tableware, kitchenware, other household
3924 articles and hygienic or toilet articles, of
plastics
Plastic Body Vaccum Flask in various sizes with
392401 1.3%
silver coated Glass Refill
Plastic insulated ware (hot pot) with stainless
392402 1.3%
steel liners
Plastic insulated ware (Tiffin) with stainless steel
392403 1.3%
container
Other plastic insulated ware including ice pails
392404 1.3%
and water bottles
392499 Others 1.3%
Builders' ware of plastics, not elsewhere
3925 1.3%
specified or included
50
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other articles of plastics and articles of other
3926
materials of headings 3901 to 3914
Articles made of Poly-carbonate with
392601 1.3%
Metallic/Non-metallic components
Industrial Laminates (Paper based/fabric based
392602 1.3%
electrical/ mechanical)
Belts (with or without an extra buckle) and
392603 bandoliers whether or not in combination with Piece 2.1% 8
leather and/or textile material
392699 Others 1.3%
CHAPTER 40
RUBBER AND ARTICLES THEREOF
Natural rubber, balata, gutta-percha, guayule,
4001 chicle and similar natural gums, in primary 0.15%
forms or in plates, sheets or strip
Synthetic rubber and factice derived from
oils, in primary forms or in plates, sheets or
4002 strip; mixtures of any product of heading
4001 with any product of this heading, in
primary forms or in plates, sheets or strip
400201 EPDM Flocked Rubber Profile 1.3%
400299 Others 1.3%
Reclaimed rubber in primary forms or in
4003 1.3%
plates, sheets or strip
Waste, parings and scrap of rubber (other
4004 than hard rubber) and powders and granules Nil
obtained therefrom
Compounded rubber, unvulcanised, in
4005
primary forms or in plates, sheets or strip
400501 Tread Rubber / Rubber Strips / Lugs Strips 1.3%
400502 Compounded rubber sheet/strip 1.3%
400599 Others 1.3%
Other forms (for example, rods, tubes and
4006 profile shapes) and articles (for example, discs 1.3%
and rings), of unvulcanised rubber
4007 Vulcanised rubber thread and cord 1.3%
51
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Plates, sheets, strip, rods and profile shapes,
4008
of vulcanised rubber other than hard rubber
Precured Tread Rubber/Rubber Strips/Lugs
400801 1.3%
Strips
400899 Others 1.3%
Tubes, pipes and hoses, of vulcanised rubber
4009 other than hard rubber, with or without their
fittings (for example, joints, elbows, flanges)
400901 Rubber Hose of different dimensions 1.3%
400999 Others 1.3%
Conveyor or transmission belts or belting of
4010 1.3%
vulcanised rubber
4011 New pneumatic tyres, of rubber
401101 Automobile tyres Kg 3.6% 7.2
401102 Bicycle/cycle-rickshaw tyres Kg 5.9% 10.4
401199 Others Kg 3.6% 11
Retreaded or used pneumatic tyres of rubber,
4012 solid or cushion tyres, tyre Treads and tyre 1.3%
flaps, of rubber
4013 Inner tubes, of rubber
401301 Bicycle tubes Kg 5.4% 12.4
401399 Others Kg 3.6% 10
Hygenic or pharmaceutical articles (including
teats), of vulcanised rubber other than hard
4014 1.3%
rubber, with or without fittings of hard
rubber
Articles of apparel and clothing accessories
(including gloves, mittens and mitts) for all
4015 1.3%
purposes, of vulcanised rubber other than
Hard rubber
Other articles of vulcanised rubber other than
4016
hard rubber
Rubber Parts for automobile or other machinery
401601 (Moulded / Extruded or Metal Fitted, whether Kg 2% 17
bonded or not, including engine mountings)
Natural rubber/ synthetic rubber based Rubber
401602 1.3%
compounded sheets/Rings/ Gaskets
52
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Rubber Moulded goods in EPDM of different
401603 1.3%
size and shape
401699 Others 1.3%
Hard rubber (for example, ebonite) in all
4017 forms, including waste and scrap; articles 1.3%
of hard rubber
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Raw hides and skins of bovine (including
buffalo) or equine animals (fresh or salted,
4101 dried, limed, pickled or otherwise preserved, Nil
but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split
Raw skins of sheep or lambs (fresh, or salted,
dried, limed, pickled or otherwise preserved,
4102 but not tanned, parchment-dressed or further Nil
prepared), whether or not with wool on or
split.
Other raw hides and skins (fresh, or salted,
dried, limed, pickled or otherwise preserved,
4103 Nil
but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split.
Tanned or crust hides and skins of bovine
(including buffalo) or equine animals, without
4104 Nil
hair on, whether or not split, but not further
prepared
Tanned or crust skins of sheep or lambs,
4105 without wool on, whether or not split, but Nil
not further prepared
Tanned or crust hides and skins of other
4106 animals, without wool or hair on, whether or Nil
not split but not further prepared
Leather further prepared after tanning or
crusting, including parchment-dressed
4107 leather, of bovine (including buffalo) or
equine animals, without hair on, whether or
not split, other than leather of heading 4114
410701 Finished leather of bovine animals Sq. ft. 2.7% 4.7
53
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
410702 Lining leather of bovine animals Sq. ft. 2.7% 3.2
410799 Others 1.2%
Leather further prepared after tanning or
crusting, including parchment-dressed
4112 leather, of sheep or lamb, without wool on,
whether or not split, other than leather of
heading 4114
411201 Finished leather of sheep/lamb Sq. ft. 2.7% 4.7
411202 Lining leather of sheep/lamb Sq. ft. 2.7% 3.2
411299 Others 1.2%
Leather further prepared after tanning or
crusting, including parchment-dressed
4113 leather, of other animals, without wool or hair
on, whether or not split, other than leather of
heading 4114
411301 Finished leather of goat/kid Sq. ft. 2.7% 4.7
411302 Lining leather of goat/kid Sq. ft. 2.7% 3.2
411399 Others 1.2%
Chamois (including combination chamois)
4114 leather; patent leather and patent laminated Sq. ft. 2.7% 4.7
leather ; metallised leather
Composition leather with a basis of leather or
leather fiber, in slabs, sheets or strip, whether
or not in rolls; parings and other waste of
4115 Nil
leather or of composition leather, not suitable
for the manufacture of leather articles;
leather dust, powder and flour
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND
SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Saddlery and harness for any animal
(including traces, leads, knee pads, muzzles,
4201
saddle cloths, saddle bags, dog coats and the
like), of any material
420101 Harness made of leather Piece 2.8% 71
420102 Saddles made of leather 1.9%
Harness and Saddlery, made of non-leather
420103 1.1%
including textiles or synthetic materials
54
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Parts/Components of Harness and Saddlery,
420104 made of leather or non-leather including Textiles 1.1%
or Synthetic materials
420199 Others 1.1%
Trunks, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels, spectacle
cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated
food or beverages bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses,
4202 map-cases, cigarette-cases, tobacco- pouches,
tool bags, sports bags, bottle- cases, jewellery
boxes, powder-boxes, cutlery cases and
similar containers, of leather or of
composition leather, of sheeting of plastics, of
textile materials, of vulcanized fiber or of
paper-board, or wholly or mainly covered
with such materials or with paper
Trunks, suit-cases, vanity-cases, executive-
cases (including laptop bags, computer-tablet
420201 covers), brief-cases, school satchels,
backpacks/ rucksacks, travelling bags/
luggages and similar containers
Of leather, of composition leather or of patent
42020101 Piece 3.7% 247
leather
42020102 Of PVC Piece 3.2% 232
42020103 Of textile material Piece 2.8% 35
42020199 Others 1.5%
Hand-bags or shopping bags, whether or not
with shoulder strap, including those without
420202
handle; organizer, file-folders, note-cases with
closing devices
42020201 Leather woven/braided hand-bag Piece 3.7% 169
Others of leather, of composition leather or of
42020202 Piece 3.7% 154.7
patent leather
42020203 Of cotton Kg 2.8% 35
42020204 Of PVC Piece 3.2% 102
55
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
42020299 Others 1.5%
Articles of a kind normally carried in the
420203
pocket or in the handbag
Of leather, of composition leather or of patent
42020301 Piece 3% 35
leather
42020302 Of PVC Piece 2.4% 18.4
42020399 Others 1.5%
420204 Other articles
Of leather, of composition leather or of patent
42020401 Piece 3% 35
leather
42020402 Of Plastic and /or of textile material 1.5%
42020499 Others 1.5%
Articles of apparel and clothing accessories, of
4203
leather or of composition leather
420301 Articles of apparel, made of leather Piece 4% 374
Articles of apparel, made of leather in
420302 Piece 4% 285
combination with other materials
Gloves, specially designed for use in sports
420303 Piece 2.9% 7.6
namely Golf Gloves made of leather
Gloves, specially designed for use in sports
420304 namely Golf Gloves made of leather in Piece 2.9% 7.6
combination with textile materials
Gloves for use in industry including cut resistant
gloves, heat resistant gloves, garden gloves,
420305 work gloves, welding gloves, water resistant Pair 3.7% 10.6
gloves and driving gloves, made of leather with
or without cotton/synthetic material
420306 Other gloves made of leather Pair 2.9% 37
Belts (with or without an extra buckle) and
420307 bandoliers made of leather, whether or not in Piece 2.4% 23.3
combination with synthetic material
420308 Aprons made of leather 1.5%
420309 Wrist band, tie-pin, necklace made of leather 1.2%
56
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
420310 Belts (with or without an extra buckle) of PVC Piece 2.1% 23.3
420399 Others 1.5%
4204 Omitted
Other articles of leather or of composition
4205
leather
420501 Leather sofa cover Sq. ft. 2.7% 4.7
Other upholstery including automobile
420502 Sq. ft. 2.7% 4.7
upholstery
Mats/carpets of leather/ composition leather or
420503 1.2%
of leather in combination with other materials
Other articles of leather/ composition leather or
of leather in combination with other materials
420599 (including woven mesh /panels/woven 1.2%
belts/braids strips/ laces/luggage tag/ID card
holder/ cords in rolls or cut pieces)
Articles of gut (other than silk-worm gut), of
4206 1.2%
goldbeater's skin, of bladders or of tendons
CHAPTER 43
FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
Raw fur skins (including heads, tails, paws
and other pieces or cuttings, suitable for
4301 Nil
furriers' use), other than raw hides and skins
of headings 4101, 4102 or 4103
Tanned or dressed fur skins (including heads,
tails, paws and other pieces or cuttings),
4302 unassembled, or assembled (without the Nil
addition of other materials) other than those
of heading 4303
Articles of apparel, clothing accessories and
4303
other articles of fur skin
Articles of apparel, made of leather and lining of
430301 Piece 4% 374
fur skin/artificial fur
Mats/carpets of furskin / ,,hair on leather or of
430302 furskin / ,,hair on leather in combination with 1.2%
other materials
57
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other articles of furskin / ,,hair on leather or of
430399 furskin / ,,hair on leather in combination with 1.2%
other materials
4304 Artificial fur and articles thereof
Acrylic fur fabric with or without embroidery
430401 1.3%
and/or with or without metallised yarn
430499 Others Nil
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Fuel wood, in logs, in billets, in twigs, in
faggots or in similar forms; wood in chips or
4401 parti-cles; sawdust and wood waste and scrap, Nil
whether or not agglomerated in logs, brique-
ttes, pellets or similar forms
Wood charcoal (including shell or nut
4402 Nil
charcoal), whether or not agglomerated
Wood in the rough, whether or not stripped of
4403 Nil
bark or sapwood, or roughly squared
Hoopwood; split poles; piles, pickets and
stakes of wood, pointed but not sawn
lengthwise; wooden sticks, roughly trimmed
4404 but not turned, bent or otherwise worked, Nil
suitable for the manufacture of walking sticks,
umbrellas, tool handles or the like; chipwood
and the like
4405 Wood wool; wood flour Nil
Railway or tramway sleepers (crossties) of
4406 Nil
wood
Wood sawn or chipped lengthwise, sliced or
4407 peeled, whether or not planed, sanded or Nil
endjointed, of a thickness exceeding 6 mm
Sheets for veneering (including those obtained
by slicing laminated wood), for plywood or for
similar laminated wood and other wood,
4408 0.15%
sawn lengthwise, sliced or peeled, whether or
not planed, sanded, spliced or end-jointed, of
a thickness not exceeding 6 mm
58
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Wood (including strips and friezes for parquet
flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, v-
4409
jointed, beaded, moulded, rounded or the like)
along any of its edges or faces, whether or not
planed, sanded or end-jointed
440901 Parquet 1.3%
440999 Others Nil
Particle board, oriented strand board (OSB)
and similar board (for example wafer board)
4410 of wood or other ligneous materials, whether 1.3%
or not agglomerated with resins or other
organic binding substances
Fibreboard of wood or other ligneous
4411 materials, whether or not bonded with resins 1.3%
or other organic substances
Plywood, veneered panels and similar
4412 1.3%
laminated wood
Densified wood, in blocks, plates, strips or
4413 1.3%
profile shapes
Wooden frames for paintings, photographs,
4414 1.9%
mirrors or similar objects
Packing cases, boxes, crates, drums and
similar packings, of wood; cable-drums of
4415 1.3%
wood; pallets, Box pallets and other load
boards, of wood; pallet collars of wood
Casks, barrels, vats, tubs and other coopers'
4416 products and parts thereof, of wood, including 1.3%
staves
Tools, tool bodies, tool handles, broom or
4417 brush bodies and handles, of wood; boot or 1.3%
shoe lasts and trees, of wood
Builders' joinery and carpentry of wood,
4418 including cellular wood panels, assembled 1.3%
flooring panels, Shingles and shakes
4419 Tableware and kitchenware, of wood 1.9%
59
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Wood marquetry and inlaid wood; caskets
and cases for jewellery or cutlery, and similar
4420 articles, of wood; statuettes and other 1.9%
ornaments, of wood; wooden articles of
furniture not falling in chapter 94
4421 Other articles of wood
442101 Handicraft/Artware of wood 1.9%
442199 Others 1.3%
CHAPTER 45
CORK AND ARTICLES OF CORK
Natural cork, raw or simply prepared; waste
4501 cork; crused, granulated or ground cork Nil
Natural cork, debacked or roughly squared,
or in rectangular (including square) blocks,
4502 plates, sheets or strip (including sharp-edged 1.3%
blanks for corks or stoppers)
4503 Articles of natural cork 1.3%
Agglomerated cork (with or without a binding
4504 substance) and articles of agglomerated cork 1.3%
CHAPTER 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKET-WARE AND WICKERWORK
Plaints and similar products of plating
materials, whether or not assembled into
strips; plaiting materisls, plaits and similar
4601 products of plaiting materials, bound togatger
in parallel strand or woven, in sheet from,
whether or not being finished articles (for
exemple, mats, matting, screens)
460101 Polypropylene Mats 1.3%
460199 Others 1.3%
Basketwork, wickerwork and othert articles,
made directly to shape from plaiting materials
4602 1.3%
or made up from goods of heading 4601;
articles of loofah
60
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 47
PULP OF WOOD OR OF OTHER
FIBROUS CELLULOSIC MATERIAL;
47 Nil
RECOVERED (WASTE AND SCRAP)
PAPER OR PAPERBOARD
CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF
PAPERBOARD
4801 Newsprint, in rolls or sheets Nil
Uncoated paper and paperboard, of a kind
used for writing, printing or other graphic
purposes, and non perforated punch card and
4802 punch tape paper , in rolls or rectangular 1.3%
(including square) sheets of any size, other
than paper of heading 4801 or 4803; hand-
made paper and paperboard
Toilet or facial tissue stock, towel or napkin
stock and similar paper of a kind used for
household or sanitary purposes, cellulose
4803 wadding and webs of cellulose fibres, whether
or not creped, crinkled, embossed, perforated,
surface-coloured, surface-decorated or
printed, in rolls or sheets
Tissue paper rolls whether or not interleaved
480301 1.3%
(multiply) and facial tissue paper
480399 Others 1.3%
Uncoated Kraft Paper And Paper-Board,
4804 In Rolls Or Sheets, Other Than That Of 1.3%
Heading 4802 Or 4803
Other uncoated paper and paperboard, in
rolls or sheets, not further worked or
4805 1.3%
processed than as specified in Note 3 to this
Chapter
Vegetable parchment, greaseproof papers,
tracing papers and glassine and other glazed
4806 1.3%
transparent or translucent papers, in rolls or
sheets
61
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Composite paper and paperboard (made by
sticking flat layers of paper or paperboard
4807 together with an adhesive), not surface-coated 1.3%
or impregnated, whether or not internally
reinforced, in rolls or sheets
Paper and paperboard, corrugated (with or
without glued flat surface sheets), creped,
4808 crinkled, embossed or perforated, in rolls or 1.3%
sheets, other than paper of the kind described
in heading 4803
Carbon paper, self-copy paper and other
copying or transfer papers (including coated
4809 or impregnated paper for duplicator stencils 1.3%
or offset plates), whether or not printed, in
rolls or sheets
Paper and paperboard, coated on one or both
sides with kaolin (China clay) or other
inorganic substances, with or without a
4810 binder, and with no other coating, whether or 1.3%
not surface coloured, surface-decorated or
printed, in rolls or rectangular (including
square) sheets, of any size
Paper, paperboard, cellulose wadding and
webs of cellulose fibres, coated, impregnated,
covered, surfacecoloured, surface-decorated
4811 or printed, in rolls or rectangular (including 1.3%
square) sheets, of any size, other than goods of
the kind described in heading 4803, 4809 or
4810
4812 Filter blocks, slabs and plates, of paper pulp 1.3%
Cigarette paper, whether or not cut to size or
4813 1.3%
in the form of booklets or tubes
Wallpaper and similar wall coverings;
4814 1.3%
window transparencies of paper
4815 Deleted
62
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Carbon-paper, self-copy paper and other
copying or transfer papers (other than those
4816 of heading 4809), duplicator stencils and offset 1.3%
plates, of paper, whether or not put up in
boxes
Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paper-
4817 board; boxes, pouches, wallets and writing 1.3%
compendiums, of paper or paperboard,
containing an assortment of paper stationery
Toilet paper and similar paper, cellulose
wadding or webs of cellulose fibres, of a kind
used for household or sanitary purposes, in
rolls of a width not exceeding 36 cm, or cut to
size or shape; handkerchiefs, cleansing
4818 1.3%
tissues, towels, table cloths, serviettes, bed
sheets and similar household, sanitary or
hospital articles, articles of apparel and
clothing accessories, of paper pulp, paper,
cellulose wadding or webs of cellulose fibres
Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres; box files,
4819 1.3%
letter trays, and similar articles, of paper or
paperboard of a kind used in offices, shops or
the like
Registers, account books, note books, order
books, receipt books, letter pads,
memorandum pads, diaries and similar
articles, excise books, blotting-pads, binders
(loose-leaf or other), folders, file covers,
4820
manifold business forms, interleaved carbon
sets and other articles of stationery, of paper
or paperboard; albums for samples or for
collections and book covers, of paper or
paperboard
63
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Registers, books, diaries, notebooks with leather
482001 cover with dimensions on each side measuring 1.3%
more than six inches
Registers, books, diaries, notebooks with leather
482002 cover with dimension of at least one side equal to 1.3%
or less than six inches
482099 Others 1.3%
Paper or paperboard labels of all kinds,
4821 1.3%
whether or not printed
Bobbins, spools, cops and similar supports of
4822 paper pulp, paper or paperboard (whether or 1.3%
not perforated or hardened)
Other paper, paperboard, cellulose wadding
and webs of cellulose fibres, cut to size or
4823 shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs of
cellulose fibres
Single Side Decorative Laminates with barrier
482301 1.3%
paper
Decorative handicraft articles made of papier-
482302 1.7%
mache
482399 Others 1.3%
CHAPTER 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING
INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
Printed books, brochures, leaflets and similar
4901 1.5%
printed matter, whether or not in single sheets
Newspapers, journals and periodicals,
4902 whether or not illustrated or containing
advertising material
Periodicals/ Magazines other than those made of
490201 1.3%
newsprint
490299 Others 1.3%
Children's picture, drawing or colouring
4903 1.3%
books
Music, printed or in manuscript, whether or
4904 1.3%
not bound or illustrated
64
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Maps and hydrographic or similar charts of
4905 all kinds, including atlases, wall maps, 1.3%
topographical plans and globes, printed
Plans and drawings for architectural,
engineering, industrial, commercial,
topographical or similar purposes, being
4906 1.3%
originals drawn by hand; hand-written texts;
photographic reproductions on sensitised
paper and carbon copies of the foregoing
Unused postage, revenue or similar stamps of
current or new issue in the country in which
they have, or will have, a recognized face
4907 1.3%
value; stamp-impressed paper; bank-notes;
cheque forms; stock, share or bond
certificates and similar documents of title
4908 Transfers (decalcomanias) 1.3%
Printed or illustrated postcards; printed cards
bearing personal greetings, messages or
4909 1.3%
announcements, whether or not illustrated,
with or without envelopes or trimmings
Calendars of any kind, printed, including
4910 1.3%
calendar blocks
Other printed matter, including printed
4911 1.3%
pictures and photographs
CHAPTER 50
SILK
5001 Silk-worm cocoons suitable for reeling 0.15%
5002 Raw silk (not thrown) 0.15%
Silk waste (including cocoons unsuitable for
5003 0.15%
reeling, yarn waste and garnetted stock)
Silk yarn (other than yarn spun from silk
5004 Kg 9.1% 674
waste) not put up for retail sale
Yarn spun from silk waste, not put up for
5005 Kg 9.1% 384
retail sale
65
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Silk yarn and yarn spun from silk waste, put
5006
up for retail sale; silk-worm gut
500601 Silk yarn (other than yarn spun from silk waste) Kg 9.1% 674
500699 Others Kg 9.1% 384
5007 Woven fabrics of silk or of silk waste
Silk Fabrics, containing 85% or more by weight
500701 Kg 8.6% 1150
of silk or of silk waste other than noil silk
500702 Fabrics of noil silk Kg 8.6% 676
Sarees, with or without blouse piece, containing
500703 85% or more by weight of silk or of silk waste Kg 8.6% 1150
other than noil silk
500704 Other sarees, with or without blouse piece Kg 3.5% 476
Silk fabric containing 45% or more but less than
500705 Kg 8.8% 253
50% by weight of wool
500799 Others Kg 8.6% 253
CHAPTER 51
WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
5101 Wool, not carded or combed 0.15%
Fine or coarse animal hair, not carded or
5102 0.15%
combed
Waste of wool or of fine or coarse animal hair,
5103 including yarn waste but excluding garnetted 0.15%
stock
Garnetted stock of wool or of fine or coarse
5104 0.15%
animal hair
Wool and fine or coarse animal hair, carded
5105 or combed (including combed wool in
fragments)
510501 Wool tops Kg 3.5% 27
510599 Others 1.5%
5106 Yarn of carded wool, not put up for retail sale
Containing 85% or more by weight of wool, grey
510601 Kg 3.5% 63.4
- weaving quality
66
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Containing 85% or more by weight of wool,
510602 Kg 3.3% 69.3
dyed - weaving quality
Containing 85% or more by weight of wool, grey
510603 Kg 3.5% 65
-Hosiery/ knitting quality
Containing 85% or more by weight of wool,
510604 Kg 3.3% 64
dyed -Hosiery/ knitting quality
Woollen-MMF blended yarn, grey ( MMF
510605 Kg 3.5% 48
content less than 50% by weight)
Woollen-MMF blended yarn, dyed ( MMF
510606 Kg 3.3% 50
content less than 50% by weight)
510698 Others (Grey) Kg 3.5% 34
510699 Others (Dyed) Kg 3.3% 56
Yarn of combed wool, not put up for retail
5107
sale
Containing 85% or more by weight of wool, grey
510701 Kg 3.5% 63.4
- weaving quality
Containing 85% or more by weight of wool,
510702 Kg 3.3% 69.3
dyed - weaving quality
Containing 85% or more by weight of wool, grey
510703 Kg 3.5% 65
-Hosiery/ knitting quality
Containing 85% or more by weight of wool,
510704 Kg 3.3% 64
dyed -Hosiery/ knitting quality
Woollen-MMF blended yarn, grey ( MMF
510705 Kg 3.5% 48
content less than 50% by weight)
Woollen-MMF blended yarn, dyed ( MMF
510706 Kg 3.3% 50
content less than 50% by weight)
510798 Others (Grey) Kg 3.5% 34
510799 Others (Dyed) Kg 3.3% 56
Yarn of fine animal hair (carded or combed),
5108
not put up for retail sale
510801 Grey Kg 3.5% 48
510802 Dyed Kg 3.3% 50
67
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Yarn of wool or fine animal hair, put up for
5109
retail sale
510901 Grey Kg 3.5% 48
510902 Dyed Kg 3.3% 50
Yarn of coarse animal hair or of horse-hair
5110 (including gimped horsehair yarn), whether
or not put up for retail sale
511001 Grey Kg 3.5% 34
511002 Dyed Kg 3.3% 56
Woven fabrics of carded wool or of carded
5111
fine animal hair
Containing 85% or more by weight of wool or of
511101 Kg 3% 57
fine animal hair, grey
Containing 85% or more by weight of wool or of
511102 Kg 3.5% 106.7
fine animal hair, dyed
511198 Others (Grey) Kg 2.3% 49.8
511199 Others (Dyed) Kg 2.8% 69.3
Woven fabrics of combed wool or of combed
5112
fine animal hair
Containing 85% or more by weight of wool or of
511201 Kg 3% 57
fine animal hair, grey
Containing 85% or more by weight of wool or of
511202 Kg 3.5% 106.7
fine animal hair, dyed
511298 Others (Grey) Kg 2.3% 49.8
511299 Others (Dyed) Kg 2.8% 69.3
Woven fabrics of coarse animal hair or of
5113
horse hair
511301 Grey Kg 2.7% 21.6
511302 Dyed Kg 2.7% 30
CHAPTER 52
COTTON
5201 Cotton, not carded or combed 0.5%
68
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Cotton waste (including yarn waste and
5202 0.15%
garnetted stock)
5203 Cotton, carded or combed 0.5%
Cotton sewing thread, whether or not put up
5204 1.8%
for retail sale
Cotton yarn (other than sewing thread),
5205 containing 85% or more by weight of cotton,
not put up for retail sale
520501 Grey, of less than 50 counts 1.9%
520502 Grey, of 50 or more but less than 100 counts 1.9%
520503 Grey, of 100 or more counts 1.9%
520504 Dyed, of less than 50 counts 1.6%
520505 Dyed, of 50 or more but less than 100 counts 1.6%
520506 Dyed, of 100 or more counts 1.6%
Core spun containing 3% or more by weight of
520507 Kg 2.2% 7
spandex/ lycra/elastane
Cotton yarn (other than sewing thread),
5206 containing less than 85% by weight of cotton,
not put up for retail sale
Grey, with MMF content more than 15% by
520601 1.9%
weight
Dyed, with MMF content more than 15% by
520602 1.6%
weight
520698 Others (Grey) 1.9%
520699 Others (Dyed) 1.6%
Cotton yarn (other than sewing thread) put
5207
up for retail sale
520701 Grey, of less than 50 counts 1.9%
520702 Grey, of 50 or more but less than 100 counts 1.9%
520703 Grey, of 100 or more counts 1.9%
520704 Dyed, of less than 50 counts 1.6%
520705 Dyed, of 50 or more but less than 100 counts 1.6%
69
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
520706 Dyed, of 100 or more counts 1.6%
Woven fabrics of cotton, containing 85% or
5208 more by weight of cotton, weighing not more
than 200 g/m2
520801 Grey 1.5%
520802 Dyed 1.5%
520803 Lungis 1.5%
520804 Real Madras Handkerchiefs 1.5%
520805 Sarees, with or without blouse piece Kg 2.8% 35
Grey fabrics containing 1% or more by weight of
520806 1.7%
spandex/ lycra/elastane
Dyed fabrics containing 1% or more by weight
520807 1.7%
of spandex/ lycra/elastane
Woven fabrics of cotton, containing 85% or
5209 more by weight of cotton, weighing more than
200 g/m2
520901 Grey Kg 2% 24
520902 Dyed Kg 2% 24
520903 Lungis Kg 2% 24
520904 Real Madras Handkerchiefs Kg 2% 24
520905 Denim fabrics Kg 2.1% 8.7
Denim fabrics containing 1% or more by weight
520906 Kg 2.2% 12
of spandex/ lycra/elastane
520907 Denim fabrics blended with MMF Kg 2.2% 12
520908 Sarees, with or without blouse piece Kg 2.8% 35
Grey fabrics containing 1% or more by weight of
520909 1.7%
spandex/ lycra/ elastane
Dyed fabrics containing 1% or more by weight
520910 1.7%
of spandex/ lycra/ elastane
70
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Flame retardant fabric (treated with organic
520911 1.7%
phosphorus compound)
Woven fabrics of cotton, containing less than
85% by weight of cotton, mixed mainly or
5210
solely with man-made fibres, weighing not
more than 200 g/m2
521001 Grey Kg 2.1% 16
521002 Dyed Kg 2.1% 18
521003 Sarees, with or without blouse piece Kg 2.8% 35
Woven fabrics of cotton, containing less than
85% by weight of cotton, mixed mainly or
5211
solely with man-made fibres, weighing more
than 200 g/m2
521101 Grey Kg 2.1% 16
521102 Dyed Kg 2.1% 18
521103 Denim fabrics blended with MMF Kg 2.2% 12
521104 Sarees, with or without blouse piece Kg 2.8% 35
5212 Other woven fabrics of cotton
521201 Grey Kg 2% 24
521202 Dyed Kg 2% 24
CHAPTER 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER
YARN
Flax, raw or processed but not spun; flax tow
5301 and waste (including yarn waste and 0.15%
garnetted stock)
True hemp (Cannabis sativa L), raw or
processed but not spun; tow and waste of true
5302 0.15%
hemp (including yarn waste and garnetted
stock)
Jute and other textile bast fibres (excluding
flax, true hemp and ramie), raw or processed
5303 0.15%
but not spun; tow and waste of these fibres
(including yarn waste and garnetted stock)
71
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
5304 Omitted
Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other vegetable textile fibres,
not elsewhere specified or included, raw or
5305 0.15%
processed but not spun; tow, noils and waste
of these fibres (including yarn waste and
garnetted stock)
5306 Flax yarn
530601 Grey 1.2%
530602 Dyed 1.2%
Yarn of jute or of other textile bast fibres of
5307 1.5%
heading 5303
Yarn of other vegetable textile fibres; paper
5308 1.5%
yarn
5309 Woven fabrics of flax
530901 Grey 1.3%
530902 Dyed 1.3%
Woven fabrics of jute or of other textile base
5310
fibres of heading 5303
531001 Woven fabric of jute other than sacking cloth 1.5%
531099 Others (including sacking cloth) 1.5%
Woven fabrics of other vegetable textile
5311 1.5%
fibres; woven fabrics of paper yarn
CHAPTER 54
MAN-MADE FILAMENTS
Sewing thread of man-made filaments,
5401 Kg 2.1% 4.1
whether or not put up for retail sale
Synthetic filament yarn (other than sewing
5402 thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex
540201 Polyester texturised/twisted yarn (Grey) Kg 2.1% 4.1
540202 Polyester texturised/twisted yarn (Dyed) Kg 3% 7.1
540203 Nylon Filament Yarn (Dyed) Kg 6.4% 44.6
72
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
540204 Nylon Filament Yarn (Grey) Kg 5.9% 41
Polyester Fialment Yarn other than
540205 Kg 2.1% 4.1
texturised/twisted yarn
540299 Others Kg 2% 4
Artificial filament yarn (other than sewing
5403 thread), not put for retail sale, including 1.5%
artificial mono filament of less than 67 decitex
Synthetic monofilament of 67 decitex or more
and of which no cross-sectional dimension
5404 exceeds 1 mm; strip and the like (for example, 1.5%
artificial straw) of synthetic textile materials
of an apparent width not exceeding 5 mm
Artificial monofilament of 67 decitex or more
and of which no cross-sectional dimension
5405 exceeds 1 mm; strip and the like (for example, 1.5%
artificial straw) of artificial textile materials of
an apparent width not exceeding 5 mm
Man-made filament yarn (other than sewing
5406 1.5%
thread), put up for retail sale
Woven fabrics of synthetic filament yarn,
5407 including woven fabrics obtained from
materials of heading 5404
Woven fabrics containing 85% or more by
540701 1.5%
weight of Synthetic Filament Yarn (Grey)
Woven fabrics containing 85% or more by
540702 Kg 2.1% 16.7
weight of Synthetic Filament Yarn (Dyed)
Woven fabrics containing 85% or more by
540703 weight of Man-made Filament Yarn and Man- 1.5%
made Staple Fibre (Grey)
Woven fabrics containing 85% or more by
540704 weight of Man-made Filament Yarn and Man- 1.8%
made Staple Fibre (Dyed)
Woven fabrics containing less than 85% by
540705 weight of Man-made Filament Yarn and/or 1.5%
Man-made Staple Fibre (Grey)
73
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Woven fabrics containing less than 85% by
540706 weight of Man-made Filament Yarn and/or 1.8%
Man-made Staple Fibre (Dyed)
540707 Sarees, with or without blouse piece Kg 2.3% 23
Belting fabric made of polyester filament yarn
540708 1.5%
weighing more than 300 g/m2
540709 Filtration fabric made of polyester filament yarn 1.5%
Filtration fabric made of polypropylene filament
540710 1.5%
yarn
Filtration fabric made of polybutylene
540711 1.5%
terephthalate (PBT) filament yarn
Woven fabrics of artificial filament yarn,
5408 including woven fabrics obtained from
materials of heading 5405
Woven fabrics containing 85% or more by
540801 1.5%
weight of artificial filament yarn (Grey)
Woven fabrics containing 85% or more by
540802 Kg 2.1% 16.7
weight of artificial filament yarn (Dyed)
Woven fabrics containing 85% or more by
540803 weight of man-made filament yarn and man- 1.5%
made staple fibre (Grey)
Woven fabrics containing 85% or more by
540804 weight of man-made filament yarn and man- 1.8%
made staple fibre (Dyed)
Woven fabrics containing less than 85% by
540805 weight of man-made filament yarn and / or man- 1.5%
made staple fibre (Grey)
Woven fabrics containing less than 85% by
540806 weight of man-made filament yarn and / or man- 1.8%
made staple fibre (Dyed)
540807 Sarees, with or without blouse piece Kg 2.3% 23
CHAPTER 55
MAN MADE STAPLE FIBRES
5501 Synthetic filament tow 1.9%
5502 Artificial filament tow Kg 2.3% 4.4
74
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Synthetic staple fibres, not carded, combed or
5503
otherwise processed for spinning
550301 Acrylic Kg 2.1% 3.9
550399 Others 1.9%
Artificial staple fibres, not carded, combed or
5504 Kg 2.3% 4.4
otherwise processed for spinning
Waste (including noils, yarn waste and
5505 1.5%
garnetted stock) of man-made fibres
Synthetic staple fibres, carded, combed or
5506
otherwise processed for spinning
550601 Acrylic Kg 2.1% 3.9
550699 Others 1.9%
Artificial staple fibres, carded, combed or
5507 Kg 2.3% 4.4
otherwise processed for spinning
Sewing thread of man-made staple fibres,
5508 1.7%
whether or not put up for retail sale
Yarn (other than sewing thread) of synthetic
5509
staple fibres, not put up for retail sale
Yarn containing 85% or more by weight of MMF
550901 1.7%
(Grey)
Yarn containing 85% or more by weight of MMF
550902 Kg 3.2% 8.5
(Dyed)
Other yarn, mixed mainly or solely with cotton
550903 Kg 2.3% 5.5
(Grey)
Other yarn, mixed mainly or solely with cotton
550904 Kg 2.8% 7.2
(Dyed)
Other yarn, mixed mainly or solely with Wool or
550905 Kg 2.3% 25
fine animal hair (Grey)
Other yarn, mixed mainly or solely with Wool or
550906 Kg 2.8% 30
fine animal hair (Dyed)
550998 Other (Grey) 1.7%
550999 Other (Dyed) Kg 2.8% 9.6
Yarn (other than sewing thread) of artificial
5510
staple fibres, not put up for retail sale
75
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Yarn containing 85% or more by weight of MMF
551001 Kg 2.6% 7
(Grey)
Yarn containing 85% or more by weight of MMF
551002 Kg 2.8% 8.7
(Dyed)
Other yarn, mixed mainly or solely with cotton
551003 Kg 2.3% 5.5
(Grey)
Other yarn, mixed mainly or solely with cotton
551004 Kg 2.8% 7.2
(Dyed)
Other yarn, mixed mainly or solely with Wool or
551005 Kg 2.3% 25
fine animal hair (Grey)
Other yarn, mixed mainly or solely with Wool or
551006 Kg 2.8% 30
fine animal hair (Dyed)
551098 Other (Grey) Kg 2.3% 8
551099 Other (Dyed) Kg 2.8% 11
Yarn (other than sewing thread) of man-made
5511
staple fibres, put up for retail sale
Yarn containing 85% or more by weight of MMF
551101 1.7%
(Grey)
Yarn containing 85% or more by weight of MMF
551102 Kg 3.2% 8.5
(Dyed)
Other yarn, mixed mainly or solely with cotton
551103 Kg 2.3% 5.5
(Grey)
Other yarn, mixed mainly or solely with cotton
551104 Kg 2.8% 7.2
(Dyed)
Other yarn, mixed mainly or solely with Wool or
551105 Kg 2.3% 25
fine animal hair (Grey)
Other yarn, mixed mainly or solely with Wool or
551106 Kg 2.8% 30
fine animal hair (Dyed)
551198 Other (Grey) 1.7%
551199 Other (Dyed) Kg 2.8% 9.6
Woven fabrics of synthetic staple fibres,
5512 containing 85% or more by weight of
synthetic staple fibres
551201 Grey 1.9%
551202 Dyed Kg 2.1% 12.6
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
5513
fibres, mixed mainly or solely with cotton, of a
weight not exceeding 170g/m2
551301 Grey 1.9%
76
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
551302 Dyed Kg 2.2% 17
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
5514
fibres, mixed mainly or solely with cotton, of a
weight exceeding 170 g/m2
551401 Grey 1.9%
551402 Dyed Kg 2.2% 17
5515 Other woven fabrics of synthetic staple fibres
Containing 85% or more by weight of Synthetic
551501 1.9%
Staple Fibre (Grey)
Containing 85% or more by weight of Synthetic
551502 Kg 2.1% 12.6
Staple Fibre (Dyed)
Of blends containing synthetic staple fibre and
551503 wool (wool content of 25% or more by weight), Kg 2.5% 72.5
grey
Of blends containing synthetic staple fibre and
551504 wool (wool content of 25% or more by weight), Kg 2.8% 52.4
dyed
Of other blends containing synthetic staple fibre
551505 1.7%
of less than 85% by weight, grey
Of other blends containing synthetic staple fibre
551506 Kg 2% 14
of less than 85% by weight, dyed
5516 Woven fabrics of artificial staple fibres
Containing 85% or more by weight of Artificial
551601 1.6%
Staple Fibre (Grey)
Containing 85% or more by weight of Artificial
551602 1.9%
Staple Fibre (Dyed)
Containing less than 85% by weight of Artificial
551603 1.7%
Staple Fibre (Grey)
Containing less than 85% by weight of Artificial
551604 1.9%
Staple Fibre (Dyed)
CHAPTER 56
WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
Wadding of textile materials and articles
5601 thereof; textile fibres, not exceeding 5 mm in
length (flock), textile dust and mill neps
77
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
560101 Of Wool Kg 3.5% 63.4
560102 Of MMF Kg 2.3% 25
560103 Of Cotton or other 1.9%
560104 Acetate Cigarette filter Rods 1.5%
Felt, whether or not impregnated, coated,
5602
covered or laminated
560201 Of Wool Kg 3.5% 63.4
560202 Of MMF Kg 2.3% 25
560203 Of Cotton or other 1.9%
Nonwovens, whether or not impregnated,
5603
coated, covered or laminated
560301 Of Wool Kg 3.5% 63.4
560302 Of MMF Kg 2.3% 25
560303 Of Cotton or other 1.9%
Rubber thread and cord, textile covered;
textile yarn, and strip and the like of heading
5604 1.5%
5404 or 5405, impregnated, coated, covered
or sheathed with rubber or plastics
Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading
5605 5404 or 5405, combined with metal in the 1.5%
form of thread, strip or powder or covered
with metal
Gimped yarn, and strip and the like of
heading 5404 or 5405, gimped (other than
5606 those of heading 5605 and gimped horsehair
yarn); chenille yarn (including flock chenille
yarn); loop wale-yarn
560601 Of Wool Kg 3.5% 63.4
560602 Of MMF Kg 2.3% 25
560603 Of Cotton or other 1.9%
Twine, cordage, ropes and cables, whether or
not plaited or braided and whether or not
5607
impregnated, coated, covered or sheathed
with rubber or plastics
560701 Of MMF Kg 2.3% 25
560702 Others of plastic materials 1.5%
78
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
560799 Others 1.2%
Knotted netting of twine, cordage or rope;
5608 made up fishing nets and other made up nets,
of textile materials
560801 Made up fishing nets of nylon Kg 3% 18
Made up fishing nets of other man-made textile
560802 Kg 3.2% 24
material
560803 Others of man-made textile material Kg 2.3% 25
560804 Others of plastic materials 1.5%
560899 Others 1.2%
Articles of yarn, strip or the like of heading
5609 5404 or 5405, twine, cordage, rope or cables, 1.2%
not elsewhere specified or included
CHAPTER 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
Carpets and other textile floor coverings,
5701
knotted, whether or not made up
570101 Of Wool or fine animal hair Sq. Mtrs. 3.8% 423
Of Wool or fine animal hair containing 15% or
570102 Sq. Mtrs. 3.8% 1118
more by weight of silk
570103 Of Silk Sq. Mtrs. 10.2% 4987
570104 Of Man Made Fibres Sq. Mtrs. 2.4% 235
570199 Of Others 1.5%
Carpets and other textile floor coverings,
woven, not tufted or flocked, whether or not
5702
made up, including "Kelem", "Schumacks",
"Karamanie" and similar hand-woven rugs
570201 Of Wool or fine animal hair Sq. Mtrs. 3.8% 101
570202 Of Silk Sq. Mtrs. 10.2% 1803
570203 Of Man Made Fibres Sq. Mtrs. 4.7% 123
570204 Of Cotton Sq. Mtrs. 5.3% 42
570205 Of Jute 1.5%
570206 Of Coir 1.5%
570299 Of Others 1.5%
79
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Carpets and other textile floor coverings,
5703
tufted, whether or not made up
570301 Of Wool or fine animal hair Sq. Mtrs. 4.7% 129
Of Wool or fine animal hair containing 15% or
570302 Sq. Mtrs. 4.7% 337
more by weight of silk
570303 Of Man Made Fibres Sq. Mtrs. 3.9% 48
570304 Of Cotton Sq. Mtrs. 5.3% 51
570305 Of Jute 1.5%
570306 Of Coir 1.5%
570399 Of Others 1.5%
Carpets and other textile floor coverings, of
5704 felt, not tufted or flocked, whether or not
made up
570401 Of Wool or fine animal hair Sq. Mtrs. 3.8% 129
570402 Of Man Made Fibres Sq. Mtrs. 2.4% 13
570499 Of Others 1.5%
Other carpets and other textile floor
5705
coverings, whether or not made up
570501 Of Cotton Sq. Mtrs. 5.3% 44
570502 Of Wool or fine animal hair Sq. Mtrs. 3.8% 78
570503 Of Man Made Fibres Sq. Mtrs. 2.4% 37
570504 Of Jute 1.5%
570505 Of Coir 1.5%
570599 Of Others 1.5%
CHAPTER 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
Woven pile fabrics and chenille fabrics, other
5801
than fabrics of heading 5802 or 5806
580101 Of Wool Kg 3.5% 106.7
580102 Of Man Made Fibres Kg 2.1% 16.7
80
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
580199 Of Cotton or others Kg 2% 24
Terry towelling and similar woven terry
fabrics, other than narrow fabrics of heading
5802 Kg 2% 24
5806; tufted textile fabrics, other than
products of heading 5703
Gauze, other than narrow fabrics of heading
5803 Kg 2% 24
5806
Tulles and other net fabrics, not including
woven, knitted or crocheted fabrics; lace in
5804 Kg 2% 24
the piece, in strips or in motifs, other than
fabrics of heading 6002 to 6006
Hand-woven tapestries of the type gobelins,
flanders, aubusson, beauvais and the like,
5805 and needle-worked tapestries (for example, Kg 2% 24
petit point, cross-stitch), whether or not
made up
Narrow woven fabrics other than goods of
heading 5807; narrow fabrics consisting of
5806
warp without weft assembled by means of an
adhesive (bolducs)
580601 Of Man Made Fibres Kg 2.1% 16.7
580699 Of Cotton or others Kg 2% 24
Labels, badges and similar articles of textile
5807 materials, in the piece, in strips or cut to Kg 2% 24
shape or size, not embroidered
Braids in the piece; ornamental trimmings in
the piece, without embroidery, other than
5808 Kg 2% 24
knitted or crocheted; tassels, pompons and
similar articles
Woven fabrics of metal thread and woven
fabrics of metallised yarn of heading 56 05,
5809 of a kind used in apparel, as furnishing 1.5%
fabrics or for similar purposes, not elsewhere
specified or included
5810 Embroidery in the piece, in strips or in motifs
Per Kg
581001 Of Silk of Silk 8.6% 1150.6
content
81
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of MMF where Man-made Staple Fibre and / or
581002 Man-made Filament Yarn is 85% or more by Kg 2.1% 54
weight
Of MMF where Man-made Staple Fibre and / or
581003 Man-made Filament Yarn is less than 85% but Kg 2.1% 28
more than 50% by weight
581004 Of flax/linen 1.3%
581099 Others 1.3%
Quilted textile products in the piece,
composed of one or more layers of textile
5811 materials assembled with padding by stitching Kg 2% 24
or otherwise, other than embroidery of
heading 5810
CHAPTER 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers
of books or the like; tracing cloth; prepared
5901
painting canvas; buckram and similar
stiffened textile fabrics of a kind used for hat
foundations
590101 Of MMF Kg 2.1% 16.7
590199 Of Cotton or others Kg 2% 24
Tyre cord fabric of high tenacity yarn of
5902 nylon or other polyamides, polyesters or 1.5%
viscose rayon
Textile fabrics, impregnated, coated, covered
5903 or laminated with plastics, other than those of
heading 5902
590301 Of MMF Kg 2.1% 16.7
590302 Of Cotton or others Kg 2% 24
590303 PVC leather cloth / foam leather cloth 1.5%
Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
5904
applied on a textile backing, whether or not
cut to shape
590401 Of MMF Kg 2.1% 16.7
82
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
590499 Of Cotton or others Kg 2% 24
5905 Textile wall coverings
590501 Of MMF Kg 2.1% 16.7
590599 Of Cotton or others Kg 2% 24
Rubberised textile fabrics, other than those of
5906
heading 5902
590601 Of MMF Kg 2.1% 16.7
590699 Of Cotton or others Kg 2% 24
Textile fabrics otherwise impregnated, coated
5907 or covered; painted canvas being theatrical
scenery, studio back-cloths or the like
590701 Of MMF Kg 2.1% 16.7
590799 Of Cotton or others Kg 2% 24
Textile wicks, woven, plaited or knitted, for
lamps, stoves, lighters, candles or the like;
5908 incandescent gas mantles and tubular knitted
gas mantle fabric therefor, whether or not
impregnated
590801 Of MMF Kg 2.1% 16.7
590899 Of Cotton or others Kg 2% 24
Textile hose piping and similar textile tubing,
5909 with or without lining, armour or accessories
of other materials
590901 Of MMF Kg 2.1% 16.7
590999 Of Cotton or others Kg 2% 24
Transmission or conveyor belts or belting, of
textile material, whether or not impregnated,
5910
coated, covered or laminated with plastics, or
reinforced with metal or other material
591001 Of MMF Kg 2.1% 16.7
591099 Of Cotton or others Kg 2% 24
Textile products and articles, for technical
5911
uses
591101 Of MMF Kg 2.1% 16.7
591199 Of Cotton or others Kg 2% 24
CHAPTER 60
KNITTED OR CROCHETED FABRICS
Pile fabrics, including "long pile" fabrics and
6001
terry fabrics, knitted or crocheted
83
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
600101 Of Wool Kg 3% 57
600102 Of Man Made Fibres (Grey) 1.5%
600103 Of Man Made Fibres (Dyed) Kg 2.1% 16.7
600104 Of Cotton (Grey) Kg 2% 24
600105 Of Cotton (Dyed) Kg 2% 24
Of Cotton containing 1% or more by weight of
600106 1.5%
spandex/lycra/ elastane (Grey)
Of Cotton containing 1% or more by weight of
600107 1.7%
spandex/lycra/ elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
600108 1.9%
where MMF predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600109 Kg 2.2% 17
where MMF predominates by weight (Dyed)
Of Blend containing Cotton and Man Made Fibre
600110 Kg 2.1% 16
where Cotton predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600111 Kg 2.1% 18
where Cotton predominates by weight (Dyed)
600199 Of Others 1.5%
Knitted or crocheted fabrics of a width not
exceeding 30 cm, containing by weight 5% or
6002
more of elastomeric yarn or rubber thread,
other than those of heading 6001
600201 Of Wool Kg 3% 57
600202 Of Man Made Fibres (Grey) 1.5%
600203 Of Man Made Fibres (Dyed) Kg 2.1% 16.7
600204 Of Cotton (Grey) Kg 2.1% 16
600205 Of Cotton (Dyed) Kg 2.1% 18
Of Blend containing Cotton and Man Made Fibre
600206 1.9%
where MMF predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600207 Kg 2.2% 17
where MMF predominates by weight (Dyed)
84
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of Blend containing Cotton and Man Made Fibre
600208 Kg 2.1% 16
where Cotton predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600209 Kg 2.1% 18
where Cotton predominates by weight (Dyed)
Of Man Made Fibres containing 5% or more by
600210 1.9%
weight of spandex/lycra/ elastane (Grey)
Of Man Made Fibres containing 5% or more by
600211 Kg 2.1% 12.6
weight of spandex/lycra/ elastane (Dyed)
Of Cotton containing 5% or more by weight of
600212 Kg 2.2% 7.3
spandex/ lycra/ elastane (Grey)
Of Cotton containing 5% or more by weight of
600213 Kg 2% 11.7
spandex/ lycra/elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and
600214 1.9%
containing 5% or more by weight of
spandex/lycra/ elastane (Grey)
Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and
600215 Kg 2.1% 12.6
containing 5% or more by weight of
spandex/lycra/ elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight and
600216 Kg 2.2% 7.3
containing 5% or more by weight of
spandex/lycra/ elastane (Grey)
Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight and
600217 Kg 2% 11.7
containing 5% or more by weight of
spandex/lycra/ elastane (Dyed)
600299 Of Others 1.5%
Knitted or crocheted fabrics of a width not
6003 exceeding 30 cm, other than those of heading
6001 or 6002
600301 Of Wool Kg 3% 57
600302 Of Man Made Fibres (Grey) 1.5%
600303 Of Man Made Fibres (Dyed) Kg 2.1% 16.7
85
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
600304 Of Cotton (Grey) Kg 2% 24
600305 Of Cotton (Dyed) Kg 2% 24
Of Cotton containing 1% or more by weight of
600306 1.5%
spandex/lycra/ elastane (Grey)
Of Cotton containing 1% or more by weight of
600307 1.7%
spandex/lycra/ elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
600308 1.9%
where MMF predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600309 Kg 2.2% 17
where MMF predominates by weight (Dyed)
Of Blend containing Cotton and Man Made Fibre
600310 Kg 2.1% 16
where Cotton predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600311 Kg 2.1% 18
where Cotton predominates by weight (Dyed)
600399 Of Others 1.5%
Knitted or crocheted fabrics of a width
exceeding 30 cm , containing by weight 5% or
6004
more of elastomeric yarn or rubber thread,
other than those of heading 6001
600401 Of Wool Kg 3% 57
600402 Of Man Made Fibres (Grey) 1.5%
600403 Of Man Made Fibres (Dyed) Kg 2.1% 16.7
600404 Of Cotton (Grey) Kg 2.1% 16
600405 Of Cotton (Dyed) Kg 2.1% 18
Of Blend containing Cotton and Man Made Fibre
600406 1.9%
where MMF predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600407 Kg 2.2% 17
where MMF predominates by weight (Dyed)
Of Blend containing Cotton and Man Made Fibre
600408 Kg 2.1% 16
where Cotton predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600409 Kg 2.1% 18
where Cotton predominates by weight (Dyed)
86
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of Man Made Fibres containing 5% or more by
600410 1.9%
weight of spandex/lycra/ elastane (Grey)
Of Man Made Fibres containing 5% or more by
600411 Kg 2.1% 12.6
weight of spandex/lycra/ elastane (Dyed)
Of Cotton containing 5% or more by weight of
600412 Kg 2.2% 7.3
spandex/ lycra/elastane (Grey)
Of Cotton containing 5% or more by weight of
600413 Kg 2% 11.7
spandex/ lycra/elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and
600414 1.9%
containing 5% or more by weight of
spandex/lycra/ elastane (Grey)
Of Blend containing Cotton and Man Made Fibre
where MMF predominates by weight and
600415 Kg 2.1% 12.6
containing 5% or more by weight of
spandex/lycra/ elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight and
600416 Kg 2.2% 7.3
containing 5% or more by weight of
spandex/lycra/ elastane (Grey)
Of Blend containing Cotton and Man Made Fibre
where Cotton predominates by weight and
600417 Kg 2% 11.7
containing 5% or more by weight of
spandex/lycra/ elastane (Dyed)
600499 Of Others 1.5%
Warp knit fabrics (including those made on
6005 galloon knitting machines), other than those
of headings 6001 to 6004
600501 Of Wool Kg 3% 57
600502 Of Man Made Fibres (Grey) 1.5%
600503 Of Man Made Fibres (Dyed) Kg 2.1% 16.7
600504 Of Cotton (Grey) Kg 2% 24
600505 Of Cotton (Dyed) Kg 2% 24
Of Cotton containing 1% or more by weight of
600506 Kg 2.1% 16
spandex/lycra/ elastane (Grey)
87
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of Cotton containing 1% or more by weight of
600507 Kg 2.1% 18
spandex/lycra/ elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
600508 1.9%
where MMF predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600509 Kg 2.2% 17
where MMF predominates by weight (Dyed)
Of Blend containing Cotton and Man Made Fibre
600510 Kg 2.1% 16
where Cotton predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600511 Kg 2.1% 18
where Cotton predominates by weight (Dyed)
600599 Of Others 1.5%
6006 Other knitted or crocheted fabrics
600601 Of Wool Kg 3% 57
600602 Of Man Made Fibres (Grey) 1.5%
600603 Of Man Made Fibres (Dyed) Kg 2.1% 16.7
600604 Of Cotton (Grey) Kg 2% 24
600605 Of Cotton (Dyed) Kg 2% 24
Of Cotton containing 1% or more by weight of
600606 Kg 2.1% 16
spandex/lycra/ elastane (Grey)
Of Cotton containing 1% or more by weight of
600607 Kg 2.1% 18
spandex/lycra/ elastane (Dyed)
Of Blend containing Cotton and Man Made Fibre
600608 1.9%
where MMF predominates by weight (Grey)
Of Blend containing Cotton and Man Made Fibre
600609 Kg 2.2% 17
where MMF predominates by weight (Dyed)
Of Blend containing Cotton and Man Made Fibre
600610 Kg 2.1% 16
where Cotton predominates by weight (Grey)
88
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of Blend containing Cotton and Man Made Fibre
600611 Kg 2.1% 18
where Cotton predominates by weight (Dyed)
600699 Of Others 1.5%
CHAPTER 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Men's or boys' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets), wind-
6101 cheaters, wind-jackets and similar articles,
knitted or crocheted, other than those of
heading 6103
610101 Of Cotton Piece 2.7% 63
610102 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 40
610103 Of Man Made Fibres Piece 3.2% 54
610104 Of Silk (other than containing Noil silk) Piece 3% 223
610105 Of Wool Piece 4.1% 131
610106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
610199 Of Others Piece 2.7% 42
Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
6102 cheaters, wind-jackets and similar articles,
knitted or crocheted, other than those of
heading 6104
610201 Of Cotton Piece 2.7% 63
610202 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 40
610203 Of Man Made Fibres Piece 3.2% 54
610204 Of Silk (other than containing Noil silk) Piece 3% 223
610205 Of Wool Piece 4.1% 131
610206 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
610299 Of Others Piece 2.7% 42
Men's or boys' suits, ensembles, jackets,
blazers, trousers, bib and brace overalls,
6103
breeches and shorts (other than swim wear),
knitted or crocheted
Suits (combination comprising of at least one
610301
trouser and one jacket)
61030101 Of Cotton Piece 2.7% 90
61030102 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 71
89
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61030103 Of Man Made Fibres Piece 3.2% 83
61030104 Of Silk (other than containing Noil silk) Piece 3% 409
61030105 Of Wool Piece 4.1% 229
61030106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 145
61030199 Of Others Piece 2.7% 65
610302 Jackets, blazers
61030201 Of Cotton Piece 2.7% 63
61030202 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 40
61030203 Of Man Made Fibres Piece 3.2% 54
61030204 Of Silk (other than containing Noil silk) Piece 3% 223
61030205 Of Wool Piece 4.1% 131
61030206 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
Of Cotton containing 1% or more by weight of
61030207 Piece 2.7% 53
spandex/ lycra/elastane
61030299 Of Others Piece 2.7% 42
610303 Trousers, full pants
61030301 Of Cotton Piece 2.1% 27
61030302 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 31
61030303 Of Man Made Fibres Piece 2.7% 29
61030304 Of Silk (other than containing Noil silk) Piece 3% 186
61030305 Of Wool Piece 3.4% 98
61030306 Of Blend containing Wool and Man Made Fibre Piece 3.7% 50
Of Cotton containing 1% or more by weight of
61030307 Piece 2.1% 13
spandex/ lycra/elastane
61030399 Of Others Piece 2.1% 23
Others (including capri/three-fourth pants
610304
and ensembles)
61030401 Of Cotton 1.8%
61030402 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 21
61030403 Of Man Made Fibres Piece 2.5% 26
61030404 Of Silk (other than containing Noil silk) Piece 3% 37.3
61030405 Of Wool Piece 3.4% 39
61030406 Of Blend containing Wool and Man Made Fibre Piece 3.7% 21
Of Cotton containing 1% or more by weight of
61030407 1.8%
spandex/ lycra/elastane
61030499 Of Others 1.8%
90
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts,
6104 trousers, bib and brace overalls, breeches and
shorts (other than swim wear), knitted or
crocheted
Suits (combination comprising of at least one
610401
trouser and one jacket)
61040101 Of Cotton Piece 2.4% 90
61040102 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 60
61040103 Of Man Made Fibres Piece 2.8% 124
61040104 Of Silk (other than containing Noil silk) Piece 3% 409
61040105 Of Wool Piece 4.1% 229
61040106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 145
61040199 Of Others Piece 2.4% 67
610402 Jackets, blazers
61040201 Of Cotton Piece 2.4% 59
61040202 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 32
61040203 Of Man Made Fibres Piece 2.8% 92
61040204 Of Silk (other than containing Noil silk) Piece 3% 223
61040205 Of Wool Piece 4.1% 131
61040206 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
Of Cotton containing 1% or more by weight of
61040207 Piece 2.4% 31
spandex/ lycra/elastane
61040299 Of Others Piece 2.4% 31
Dresses/frocks, skirts, divided skirts,
610403
trousers, full pants
61040301 Of Cotton Piece 2.2% 31
61040302 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 28
61040303 Of Man Made Fibres Piece 2.9% 32
61040304 Of Silk (other than containing Noil silk) Piece 3% 186
61040305 Of Wool Piece 3.4% 98
61040306 Of Blend containing Wool and Man Made Fibre Piece 3.7% 50
Of Cotton containing 1% or more by weight of
61040307 Piece 2.2% 17
spandex/ lycra/elastane
61040399 Of Others Piece 2.2% 36
Others (including capri/three-fourth pants
610404
and ensembles)
61040401 Of Cotton 1.8%
91
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61040402 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 21
61040403 Of Man Made Fibres Piece 2.5% 26
61040404 Of Silk (other than containing Noil silk) Piece 3% 37.3
61040405 Of Wool Piece 3.4% 39
61040406 Of Blend containing Wool and Man Made Fibre Piece 3.7% 21
Of Cotton containing 1% or more by weight of
61040407 1.8%
spandex/ lycra/elastane
61040499 Of Others 1.8%
6105 Men's or boys' shirts, knitted or crocheted
610501 Of Cotton Piece 2.2% 26
610502 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 12
610503 Of Man Made Fibres Piece 2.9% 25
610504 Of Silk (other than containing Noil silk) Piece 3% 162
610505 Of Wool Piece 3.4% 206
610506 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
610507 Piece 2.2% 18
spandex/lycra/ elastane
610599 Of Others Piece 2.2% 26
Women's or girls' blouses, shirts and shirt-
6106
blouses, knitted or crocheted
610601 Of Cotton Piece 2.2% 23
610602 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21
610603 Of Man Made Fibres Piece 2.9% 25
610604 Of Silk (other than containing Noil silk) Piece 3% 162
610605 Of Wool Piece 3.4% 206
610606 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
610607 Piece 2.2% 18
spandex/lycra/ elastane
610699 Of Others Piece 2.2% 22
Men's or boys' underpants, briefs, nightshirts,
6107 pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crocheted
Nightshirts, pyjamas, bath robes and dressing
610701
gowns and similar articles
92
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61070101 Of Cotton Piece 2.4% 16
61070102 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 21
61070103 Of Man Made Fibres Piece 2.9% 29
61070104 Of Silk (other than containing Noil silk) Piece 3% 48
61070105 Of Wool Piece 3.4% 46
61070106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 38
Of Cotton containing 1% or more by weight of
61070107 Piece 2.4% 20
spandex/lycra/ elastane
61070199 Of Others Piece 2.4% 11
610702 Briefs, underpants and similar articles
61070201 Of Cotton Piece 2.1% 4
61070202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 5.8
61070203 Of Man Made Fibres Piece 2.9% 10
61070204 Of Silk (other than containing Noil silk) Piece 3% 33
61070205 Of Wool Piece 3.4% 6.8
61070206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 5.9
Of Cotton containing 1% or more by weight of
61070207 Piece 2.1% 2.4
spandex/lycra/ elastane
61070299 Of Others Piece 2.1% 3.6
Women's or girls' slips, petticoats, briefs,
panties, night dresses, pyjamas, negligees,
6108
bathrobes, dressing gowns and similar
articles, knitted or crocheted
Night dresses (including nightshirts), pyjamas,
610801 negligees bathrobes and dressing gowns and
similar articles
61080101 Of Cotton Piece 2.4% 16
61080102 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 21
61080103 Of Man Made Fibres Piece 2.9% 29
61080104 Of Silk (other than containing Noil silk) Piece 3% 48
61080105 Of Wool Piece 3.4% 46
61080106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 38
Of Cotton containing 1% or more by weight of
61080107 Piece 2.4% 20
spandex/lycra/ elastane
61080199 Of Others Piece 2.4% 11
93
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Slips, petticoats, briefs, panties and similar
610802
articles
61080201 Of Cotton Piece 2.1% 4
61080202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 5.8
61080203 Of Man Made Fibres Piece 2.9% 10
61080204 Of Silk (other than containing Noil silk) Piece 3% 33
61080205 Of Wool Piece 3.4% 6.8
61080206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 5.9
Of Cotton containing 1% or more by weight of
61080207 Piece 2.1% 2.4
spandex/lycra/ elastane
61080299 Of Others Piece 2.1% 3.6
T-shirts, singlets and other vests, knitted or
6109
crocheted
610901 Of Cotton Piece 2.1% 12
610902 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 16
610903 Of Man Made Fibres Piece 3% 15
610904 Of Silk (other than containing Noil silk) Piece 3% 85
610905 Of Wool Piece 3.4% 36
610906 Of Blend containing Wool and Man Made Fibre Piece 3.7% 20
Of Cotton containing 1% or more by weight of
610907 Piece 2.2% 11
spandex/lycra/ elastane
610999 Of Others Piece 2.1% 9
Jerseys, pullovers, cardigans, waistcoats an
6110
similar articles, knitted or crocheted
611001 Of Cotton Piece 2.4% 25
611002 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 26
611003 Of Man Made Fibres Piece 2.9% 32
611004 Of Silk (other than containing Noil silk) Piece 3% 45
611005 Of Wool Piece 3% 42
611006 Of Blend containing Wool and Man Made Fibre Piece 3.7% 46
Of Cotton containing 1% or more by weight of
611007 Piece 2.4% 17
spandex/lycra/ elastane
611099 Of Others Piece 2.4% 17
Babies' garments and clothing accessories,
6111
knitted or crocheted
611101 Of Cotton Piece 2.1% 13
94
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
611102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 6
611103 Of Man Made Fibres Piece 2.9% 15
611104 Of Silk (other than containing Noil silk) Piece 3% 31
611105 Of Wool Piece 3.4% 12
611106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 14
Of Cotton containing 1% or more by weight of
611107 Piece 2.1% 9
spandex/lycra/ elastane
611199 Of Others Piece 2.1% 11
Track suits, ski suits and swimwear, knitted
6112
or crocheted
611201 Of Cotton Piece 2.1% 13
611202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 6
611203 Of Man Made Fibres Piece 2.9% 15
611204 Of Silk (other than containing Noil silk) Piece 3% 31
611205 Of Wool Piece 3.4% 12
611206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 14
Of Cotton containing 1% or more by weight of
611207 Piece 2.1% 9
spandex/lycra/ elastane
611299 Of Others Piece 2.1% 11
Garments, made up of knitted or crocheted
6113
fabrics of heading 5903, 5906 or 5907
611301 Of Cotton Piece 2.1% 12
611302 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 16
611303 Of Man Made Fibres Piece 3% 15
611304 Of Silk (other than containing Noil silk) Piece 3% 85
611305 Of Wool Piece 3.4% 36
611306 Of Blend containing Wool and Man Made Fibre Piece 3.7% 20
611399 Of Others Piece 2.1% 9
6114 Other garments, knitted or crocheted
Women's or girls' blouses, shirts and shirt-
611401 blouses, knitted or crocheted with tightening
at the bottom
61140101 Of Cotton Piece 2.2% 23
61140102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21
61140103 Of Man Made Fibres Piece 2.9% 25
61140104 Of Silk (other than containing Noil silk) Piece 3% 162
95
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61140105 Of Wool Piece 3.4% 206
61140106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
61140107 Piece 2.2% 18
spandex/lycra/ elastane
61140199 Of Others Piece 2.2% 22
611402 Women's or girls' tops/cami
61140201 Of Cotton Piece 2.2% 23
61140202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21
61140203 Of Man Made Fibres Piece 2.9% 25
61140204 Of Silk (other than containing Noil silk) Piece 3% 162
61140205 Of Wool Piece 3.4% 206
61140206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
61140207 Piece 2.2% 18
spandex/lycra/ elastane
61140299 Of Others Piece 2.2% 22
Other jackets not covered under heading 6103
611403
or 6104
61140301 Of Cotton Piece 2.4% 59
61140302 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 32
61140303 Of Man Made Fibres Piece 2.8% 92
61140304 Of Silk (other than containing Noil silk) Piece 3% 223
61140305 Of Wool Piece 4.1% 131
61140306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
61140399 Of Others Piece 2.4% 31
Kurta and Salwar/ Salwar suits/ salwar-
611404 kameez/ churidar-kameez, with or without
dupatta
61140401 Of Cotton Piece 2.3% 27
61140402 Of Blend containing Cotton and Man Made Fibre Piece 2.8% 28
61140403 Of Man Made Fibres Piece 3.4% 97
61140404 Of Silk (other than containing Noil silk) Piece 3% 295
61140405 Of Wool Piece 3.4% 59
61140406 Of Blend containing Wool and Man Made Fibre Piece 3.7% 26
61140499 Of Others Piece 2.3% 52
611405 Others
61140501 Of Cotton Piece 2.1% 12
96
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61140502 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 16
61140503 Of Man Made Fibres Piece 3% 15
61140504 Of Silk (other than containing Noil silk) Piece 3% 85
61140505 Of Wool Piece 3.4% 36
61140506 Of Blend containing Wool and Man Made Fibre Piece 3.7% 20
61140507 Protective industrial wear 1.8%
61140599 Of Others Piece 2.1% 13
Panty hose, tights, stockings, socks and other
hosiery, including graduated compre-ssion
6115 hosiery (for example, stockings for varicose
veins) and footwear without applied soles,
knitted or crocheted
611501 Leggings
61150101 Of Cotton Piece 2.2% 11
61150102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 11
61150103 Of Man Made Fibres Piece 2.9% 10
61150104 Of Silk (other than containing Noil silk) Piece 3% 29
61150105 Of Wool Piece 3.4% 21
61150106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 14
Of Cotton containing 1% or more by weight of
61150107 Piece 2.2% 6
spandex/lycra/elastane
61150199 Of Others Piece 2.2% 5
611502 Others
61150201 Of Cotton Kg 2.1% 25
61150202 Of Blend containing Cotton and Man Made Fibre Kg 2.5% 53
61150203 Of Man Made Fibres Kg 2.9% 35
61150204 Of Silk (other than containing Noil silk) Kg 3% 201
61150205 Of Wool Kg 3.4% 40
61150206 Of Blend containing Wool and Man Made Fibre Kg 3.7% 43
Of Cotton containing 1% or more by weight of
61150207 Kg 2.1% 30
spandex/lycra/ elastane
61150299 Of Others Kg 2.1% 8
Gloves, mittens and mitts, knitted or
6116
crocheted
611601 Of Cotton Kg 2.1% 5
611602 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
97
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
611603 Of Man Made Fibres Kg 3% 36
611604 Of Silk (other than containing Noil silk) Kg 3% 201
611605 Of Wool Kg 3.4% 46
611606 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
Gloves, specially designed for use in sports
611607 Piece 2.8% 7
namely Golf Gloves made of textile materials
611699 Of Others Kg 2.1% 10
Other made up clothing accessories, knitted
6117 or crocheted; knitted or crocheted parts of
garments or of clothing accessories
Shawls, scarves, mufflers, stoles, mantillas
611701
and veils
61170101 Of Cotton Piece 2.1% 12
61170102 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 10
61170103 Of Man Made Fibres Piece 2.7% 12
61170104 Of Silk (other than containing Noil silk) Piece 3.9% 46
61170105 Of Wool Piece 3.4% 37
61170106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 33
61170199 Of Others Piece 2.1% 18
611702 Others
61170201 Of Cotton Kg 2.1% 5
61170202 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
61170203 Of Man Made Fibres Kg 3% 36
61170204 Of Silk (other than containing Noil silk) Kg 3% 201
61170205 Of Wool Kg 3.4% 46
61170206 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
61170299 Of Others Kg 2.1% 10
CHAPTER 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR
CROCHETED
Men's or boys' overcoats, car-coats, cloaks,
anoraks (including ski-jackets), wind-
6201
cheaters, wind jackets and similar articles
other than those of heading 6203
620101 Of Cotton Piece 2.7% 63
98
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
620102 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 40
620103 Of Man Made Fibres Piece 3.2% 54
620104 Of Silk (other than containing Noil silk) Piece 3% 223
620105 Of Wool Piece 4.1% 131
620106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
620199 Of Others Piece 2.7% 42
Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
6202
cheaters, wind-jackets and similar articles,
other than those of heading 6204
620201 Of Cotton Piece 2.7% 63
620202 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 40
620203 Of Man Made Fibres Piece 3.2% 54
620204 Of Silk (other than containing Noil silk) Piece 3% 223
620205 Of Wool Piece 4.1% 131
620206 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
620299 Of Others Piece 2.7% 42
Men's or boys' suits, ensembles, jackets,
6203 blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear)
Suits (combination comprising of at least one
620301
trouser and one jacket)
62030101 Of Cotton Piece 2.7% 90
62030102 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 71
62030103 Of Man Made Fibres Piece 3.2% 83
62030104 Of Silk (other than containing Noil silk) Piece 3% 409
62030105 Of Wool Piece 4.1% 229
62030106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 145
62030199 Of Others Piece 2.7% 65
620302 Jackets, blazers
62030201 Of Cotton Piece 2.7% 63
62030202 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 40
62030203 Of Man Made Fibres Piece 3.2% 54
99
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62030204 Of Silk (other than containing Noil silk) Piece 3% 223
62030205 Of Wool Piece 4.1% 131
62030206 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
Of Cotton containing 1% or more by weight of
62030207 Piece 2.7% 53
spandex/ lycra/elastane
Of fabrics coated, covered or laminated with
62030208 Piece 4% 196
polyurethance
62030299 Of Others Piece 2.7% 42
620303 Trousers, full pants
62030301 Of Cotton Piece 2.1% 27
62030302 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 31
62030303 Of Man Made Fibres Piece 2.7% 29
62030304 Of Silk (other than containing Noil silk) Piece 3% 186
62030305 Of Wool Piece 3.4% 98
62030306 Of Blend containing Wool and Man Made Fibre Piece 3.7% 50
Of Cotton containing 1% or more by weight of
62030307 Piece 2.1% 13
spandex/ lycra/elastane
62030399 Of Others Piece 2.1% 23
Others (including capri/three-fourth pants
620304
and ensembles)
62030401 Of Cotton 1.8%
62030402 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 21
62030403 Of Man Made Fibres Piece 2.5% 26
62030404 Of Silk (other than containing Noil silk) Piece 3% 37.3
62030405 Of Wool Piece 3.4% 39
62030406 Of Blend containing Wool and Man Made Fibre Piece 3.7% 21
Of Cotton containing 1% or more by weight of
62030407 1.8%
spandex/ lycra/elastane
62030499 Of Others 1.8%
Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts,
6204
trousers, bib and brace overalls, breeches and
shorts (other than swimwear)
Suits (combination comprising of at least one
620401
trouser and one jacket)
100
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62040101 Of Cotton Piece 2.4% 90
62040102 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 60
62040103 Of Man Made Fibres Piece 2.8% 124
62040104 Of Silk (other than containing Noil silk) Piece 3% 409
62040105 Of Wool Piece 4.1% 229
62040106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 145
62040199 Of Others Piece 2.4% 67
620402 Jackets, blazers
62040201 Of Cotton Piece 2.4% 59
62040202 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 32
62040203 Of Man Made Fibres Piece 2.8% 92
62040204 Of Silk (other than containing Noil silk) Piece 3% 223
62040205 Of Wool Piece 4.1% 131
62040206 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
Of Cotton containing 1% or more by weight of
62040207 Piece 2.4% 31
spandex/ lycra/elastane
Of fabrics coated, covered or laminated with
62040208 Piece 4% 196
polyurethance
62040299 Of Others Piece 2.4% 31
Dresses/frocks, skirts, divided skirts, trousers,
620403
full pants
62040301 Of Cotton Piece 2.2% 31
62040302 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 28
62040303 Of Man Made Fibres Piece 2.9% 32
62040304 Of Silk (other than containing Noil silk) Piece 3% 186
62040305 Of Wool Piece 3.4% 98
62040306 Of Blend containing Wool and Man Made Fibre Piece 3.7% 50
Of Cotton containing 1% or more by weight of
62040307 Piece 2.2% 17
spandex/ lycra/elastane
62040399 Of Others Piece 2.2% 36
Others (including capri/three-fourth pants
620404
and ensembles)
62040401 Of Cotton 1.8%
62040402 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 21
62040403 Of Man Made Fibres Piece 2.5% 26
101
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62040404 Of Silk (other than containing Noil silk) Piece 3% 37.3
62040405 Of Wool Piece 3.4% 39
62040406 Of Blend containing Wool and Man Made Fibre Piece 3.7% 21
Of Cotton containing 1% or more by weight of
62040407 1.8%
spandex/ lycra/elastane
62040499 Of Others 1.8%
6205 Men's or boys' shirts
620501 Of Cotton Piece 2.2% 26
620502 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 12
620503 Of Man Made Fibres Piece 2.9% 25
620504 Of Silk (other than containing Noil silk) Piece 3% 162
620505 Of Wool Piece 3.4% 206
620506 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
620507 Piece 2.2% 18
spandex/ lycra/elastane
620599 Of Others Piece 2.2% 26
Women's or girls' blouses, shirts and shirt-
6206
blouses
620601 Of Cotton Piece 2.2% 23
620602 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21
620603 Of Man Made Fibres Piece 2.9% 25
620604 Of Silk (other than containing Noil silk) Piece 3% 162
620605 Of Wool Piece 3.4% 206
620606 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
620607 Piece 2.2% 18
spandex/ lycra/elastane
620699 Of Others Piece 2.2% 22
Men's or boys' singlets and other vests,
6207 underpants, briefs, nightshirts, pyjamas, bath-
robes, dressing gowns and similar articles
Dressing gowns, bathrobes, pyjamas,
620701
nightshirts and similar articles
62070101 Of Cotton Piece 2.4% 16
62070102 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 21
102
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62070103 Of Man Made Fibres Piece 2.9% 29
62070104 Of Silk (other than containing Noil silk) Piece 3% 48
62070105 Of Wool Piece 3.4% 46
62070106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 38
Of Cotton containing 1% or more by weight of
62070107 Piece 2.4% 20
spandex/ lycra/elastane
62070199 Of Others Piece 2.4% 11
Singlets and other vests, underpants, briefs
620702
and similar articles
62070201 Of Cotton Piece 2.1% 4
62070202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 5.8
62070203 Of Man Made Fibres Piece 2.9% 10
62070204 Of Silk (other than containing Noil silk) Piece 3% 33
62070205 Of Wool Piece 3.4% 6.8
62070206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 5.9
Of Cotton containing 1% or more by weight of
62070207 Piece 2.1% 2.4
spandex/ lycra/elastane
62070299 Of Others Piece 2.1% 3.6
Women's or girls' singlets and other vests,
slips, petticoats, briefs, panties, nightdresses,
6208
pyjamas, negliges, bathrobes, dressing gowns
and similar articles
Dressing gowns, bathrobes, pyjamas, negliges,
620801 nightdresses (including nightshirts) and
similar articles
62080101 Of Cotton Piece 2.4% 16
62080102 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 21
62080103 Of Man Made Fibres Piece 2.9% 29
62080104 Of Silk (other than containing Noil silk) Piece 3% 48
62080105 Of Wool Piece 3.4% 46
62080106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 38
Of Cotton containing 1% or more by weight of
62080107 Piece 2.4% 20
spandex/ lycra/elastane
62080199 Of Others Piece 2.4% 11
103
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Singlets and other vests, slips, petticoats,
620802
briefs, panties and similar articles
62080201 Of Cotton Piece 2.1% 4
62080202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 5.8
62080203 Of Man Made Fibres Piece 2.9% 10
62080204 Of Silk (other than containing Noil silk) Piece 3% 33
62080205 Of Wool Piece 3.4% 6.8
62080206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 5.9
Of Cotton containing 1% or more by weight of
62080207 Piece 2.1% 2.4
spandex/ lycra/elastane
62080299 Of Others Piece 2.1% 3.6
6209 Babies' garments and clothing accessories
620901 Of Cotton Piece 2.1% 13
620902 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 6
620903 Of Man Made Fibres Piece 2.9% 15
620904 Of Silk (other than containing Noil silk) Piece 3% 31
620905 Of Wool Piece 3.4% 12
620906 Of Blend containing Wool and Man Made Fibre Piece 3.7% 14
Of Cotton containing 1% or more by weight of
620907 Piece 2.1% 9
spandex/ lycra/elastane
620999 Of Others Piece 2.1% 11
Garments, made up of fabrics of heading
6210
5602, 5603, 5903, 5906 or 5907
621001 Of Cotton Piece 2.1% 12
621002 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 16
621003 Of Man Made Fibres Piece 3% 15
621004 Of Silk (other than containing Noil silk) Piece 3% 85
621005 Of Wool Piece 3.4% 36
621006 Of Blend containing Wool and Man Made Fibre Piece 3.7% 20
621099 Of Others Piece 2.1% 9
Track suits, ski suits and swimwear; other
6211
garments
104
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Women's or girls' blouses, shirts and shirt-
621101
blouses, with tightening at the bottom
62110101 Of Cotton Piece 2.2% 23
62110102 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21
62110103 Of Man Made Fibres Piece 2.9% 25
62110104 Of Silk (other than containing Noil silk) Piece 3% 162
62110105 Of Wool Piece 3.4% 206
62110106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
62110107 Piece 2.2% 18
spandex/ lycra/elastane
62110199 Of Others Piece 2.2% 22
621102 Women's or girls' tops/cami
62110201 Of Cotton Piece 2.2% 23
62110202 Of Blend containing Cotton and Man Made Fibre Piece 2.5% 21
62110203 Of Man Made Fibres Piece 2.9% 25
62110204 Of Silk (other than containing Noil silk) Piece 3% 162
62110205 Of Wool Piece 3.4% 206
62110206 Of Blend containing Wool and Man Made Fibre Piece 3.7% 81
Of Cotton containing 1% or more by weight of
62110207 Piece 2.2% 18
spandex/ lycra/elastane
62110299 Of Others Piece 2.2% 22
Other jackets not covered under heading 6203
621103
or 6204
62110301 Of Cotton Piece 2.4% 59
62110302 Of Blend containing Cotton and Man Made Fibre Piece 2.6% 32
62110303 Of Man Made Fibres Piece 2.8% 92
62110304 Of Silk (other than containing Noil silk) Piece 3% 223
62110305 Of Wool Piece 4.1% 131
62110306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 95
62110399 Of Others Piece 2.4% 31
621104 Protective industrial wear
Protective industrial wear overall/coverall made
62110401 1.8%
of cotton
105
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62110402 Other protective industrial wear made of cotton 1.8%
Protective industrial wear overall/coverall made
62110403 1.8%
of Aramid fibre or Modacrylic fibre
Other protective industrial wear made of Aramid
62110404 1.8%
fibre
Protective industrial wear overall/coverall made
62110405 1.8%
of Modacrylic fibre
Other protective industrial wear made of
62110406 1.8%
Modacrylic fibre
62110499 Other protective industrial wear 1.8%
Kurta and Salwar/ Salwar suits/ salwar-
621105 kameez/ churidar-kameez, with or without
dupatta
62110501 Of Cotton Piece 2.3% 27
62110502 Of Blend containing Cotton and Man Made Fibre Piece 2.8% 28
62110503 Of Man Made Fibres Piece 3.4% 97
62110504 Of Silk (other than containing Noil silk) Piece 3% 295
62110505 Of Wool Piece 3.4% 59
62110506 Of Blend containing Wool and Man Made Fibre Piece 3.7% 26
62110599 Of Others Piece 2.3% 52
621106 Others
62110601 Of Cotton Piece 2.1% 12
62110602 Of Blend containing Cotton and Man Made Fibre Piece 3.5% 16
62110603 Of Man Made Fibres Piece 3% 15
62110604 Of Silk (other than containing Noil silk) Piece 3% 85
62110605 Of Wool Piece 3.4% 36
62110606 Of Blend containing Wool and Man Made Fibre Piece 3.7% 20
62110699 Of Others Piece 2.1% 13
Brassieres, girdles, corsets, braces,
suspenders, garters and similar articles and
6212
parts thereof, whether or not knitted or
crocheted
621201 Of Cotton Kg 2.1% 5
621202 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
621203 Of Man Made Fibres Kg 3% 36
106
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
621204 Of Silk (other than containing Noil silk) Kg 3% 201
621205 Of Wool Kg 3.4% 46
621206 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
621299 Of Others Kg 2.1% 10
6213 Handkerchiefs
621301 Of Cotton Kg 2.1% 5
621302 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
621303 Of Man Made Fibres Kg 3% 36
621304 Of Silk (other than containing Noil silk) Kg 3% 201
621305 Of Wool Kg 3.4% 46
621306 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
621399 Of Others Kg 2.1% 10
Shawls, scarves, mufflers, mantillas, veils and
6214
the like
Shawls, scarves, mufflers, stoles, mantillas
621401
and veils
62140101 Of Cotton Piece 2.1% 12
62140102 Of Blend containing Cotton and Man Made Fibre Piece 2.4% 10
62140103 Of Man Made Fibres Piece 2.7% 12
62140104 Of Silk (other than containing Noil silk) Piece 3.9% 46
62140105 Of Wool Piece 3.4% 37
62140106 Of Blend containing Wool and Man Made Fibre Piece 3.7% 33
62140199 Of Others Piece 2.1% 18
621402 Others
62140201 Of Cotton Kg 2.1% 5
62140202 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
62140203 Of Man Made Fibres Kg 3% 36
62140204 Of Silk (other than containing Noil silk) Kg 3% 201
62140205 Of Wool Kg 3.4% 46
62140206 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
62140299 Of Others Kg 2.1% 10
6215 Ties, bow ties and cravats
621501 Of Cotton Kg 2.1% 5
107
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
621502 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
621503 Of Man Made Fibres Kg 3% 36
621504 Of Silk (other than containing Noil silk) Kg 3% 201
621505 Of Wool Kg 3.4% 46
621506 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
621599 Of Others Kg 2.1% 10
6216 Gloves, mittens and mitts
621601 Of Cotton Kg 2.1% 5
621602 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
621603 Of Man Made Fibres Kg 3% 36
621604 Of Silk (other than containing Noil silk) Kg 3% 201
621605 Of Wool Kg 3.4% 46
621606 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
Gloves, specially designed for use in sports
621607 Piece 2.8% 7
namely Golf Gloves made of textile materials
621699 Of Others Kg 2.1% 10
Other made up clothing accessories; parts of
6217 garments or of clothing accessories, other
than those of heading 6212
621701 Of Cotton Kg 2.1% 5
621702 Of Blend containing Cotton and Man Made Fibre Kg 3.5% 32
621703 Of Man Made Fibres Kg 3% 36
621704 Of Silk (other than containing Noil silk) Kg 3% 201
621705 Of Wool Kg 3.4% 46
621706 Of Blend containing Wool and Man Made Fibre Kg 3.7% 49
621799 Of Others Kg 2.1% 10
CHAPTER 63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6301 Blankets and traveling rugs
630101 Of Cotton Kg 2.8% 23
630102 Of Blend containing Cotton and Man Made Fibre Kg 2.5% 6
630103 Of Man Made Fibres Kg 2.3% 9
108
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
630104 Of Blend containing wool and acrylic Kg 2.7% 35
630199 Of others 1.5%
Bed linen, table linen, toilet linen and kitchen
6302
linen
630201 Of Cotton Kg 2.8% 35
630202 Of Blend containing Cotton and Man Made Fibre Kg 2.7% 19
630203 Of Man Made Fibres Kg 2.6% 31
630204 Of Silk (other than containing Noil silk) Kg 3.5% 428
630299 Of Others 1.5%
Curtains (including drapes) and interior
6303
blinds; curtain or bed valances
630301 Of Cotton Kg 2.6% 35
630302 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 19
630303 Of Man Made Fibres Kg 2.3% 23
630304 Of Silk (other than containing Noil silk) Kg 3.5% 428
630399 Of Others 1.5%
Other furnishing articles, excluding those of
6304
heading 9404
630401 Of Cotton Kg 2.6% 35
630402 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 19
630403 Of Man Made Fibres Kg 2.3% 23
630404 Of Silk (other than containing Noil silk) Kg 3.5% 428
630499 Of Others 1.5%
Sacks and bags, of a kind used for the packing
6305
of goods
630501 Flexible Intermediate Bulk Containers (FIBC) 1.5%
Sacks and bags made of jute including hessian
630502 1.5%
bags, sacking bags, jute soil savers etc
630599 Others 1.5%
Tarpaulins, awnings and sunblinds; tents;
6306 sails for boats, sailboards or landcraft; 1.5%
camping goods
Other made up articles, including dress
6307
patterns
630701 Fabric Swatches
109
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
63070101 Of Cotton Kg 2.6% 35
63070102 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 19
63070103 Of Man Made Fibres Kg 2.3% 23
63070199 Of Others 1.5%
630702 Others (excluding fabric swatches)
63070201 Of Cotton Kg 2.6% 35
63070202 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 19
63070203 Of Man Made Fibres Kg 2.3% 23
63070204 Of Silk (other than containing Noil silk) Kg 3.5% 428
63070299 Of Others 1.5%
Sets consisting of woven fabric and yarn,
whether or not with accessories, for making
6308 up into rugs, tapestries, embroidered table
cloths or serviettes, or similar textile articles,
put up in packings for retail sale
630801 Of Cotton Kg 2.6% 35
630802 Of Blend containing Cotton and Man Made Fibre Kg 2.4% 19
630803 Of Man Made Fibres Kg 2.3% 23
630804 Of Silk (other than containing Noil silk) Kg 3.5% 428
630899 Of Others 1.5%
6309 Worn clothing and other worn articles NIL
Used or new rags, scrap twine, cordage, rope
6310 and cables and worn out articles of twine, NIL
cordage, rope or cables, of textile materials
CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Waterproof footwear with outer soles and
uppers of rubber or of plastics, the uppers of
6401 which are neither fixed to the sole nor 1.5%
assembled by stitching, riveting, nailing,
screwing, plugging or similar processes
Other footwear with outer soles and uppers of
6402
rubber or plastics
110
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Shoes for adults, made of synthetic textile
640201 Pair 4.2% 83
material
640299 Others 1.5%
Footwear with outer soles of rubber, plastics,
6403 leather or composition leather and uppers of
leather
Leather shoes for adults, namely boots and half
640301 Pair 4.2% 123
boots
640302 Deleted
640303 Deleted
640304 Deleted
Leather shoes for adults, other than boots and
640305 Pair 4.2% 115
half boots
640306 Deleted
640307 Leather boots/half boots/shoes for children Pair 4.2% 61
640308 Deleted
640309 Leather sandals (including chappals / slippers) Pair 4.6% 73
640310 Deleted
Leather safety footwear with protective metal toe
640311 Pair 4.6% 97
cap
Leather safety footwear with protective toe cap
640312 Pair 4.4% 86
of composite/ synthetic material
640399 Others 1.5%
Footwear with outer soles of rubber, plastics,
6404 leather or composition leather and uppers of
textile materials
640401 Of rubber sole with canvas upper 1.5%
640402 Shoes with upper of synthetic textile materials Pair 4.2% 83
Sandals of leather-cum-synthetic/textile
640403 1.5%
materials
640404 Of TPR/PU sole with canvas upper 1.5%
640499 Others 1.5%
6405 Other footwear 1.5%
111
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Parts of footwear (including uppers whether
or not attached to soles other than outer
6406 soles); removable in-soles, heel cushions and
similar articles; gaiters, leggings and similar
articles, and parts thereof
Leather shoe uppers for adults, namely boots and
640601 Pair 3.1% 63
half boots
640602 Deleted
640603 Deleted
640604 Deleted
Leather shoe uppers for adults, other than boots
640605 Pair 3.1% 66
and half boots
640606 Deleted
Leather uppers for boots/half boots/shoes for
640607 Pair 3.1% 39
children
640608 Deleted
640609 Leather sandal uppers Pair 2.1% 16.3
640610 Deleted
640611 Leather woven sandal uppers Pair 2.1% 20
640612 Leather soles Pair 2.1% 13
640613 Leather-cum-synthetic/textile footwear uppers Pair 2.1% 20
640614 Synthetic uppers for footwear 1.5%
640615 PU Unit sole 1.5%
640616 Leather insoles (Leather socks) for adult shoes 1.5%
640617 Deleted
640618 Leather gaiters or chaps Pair 2.1% 20
640619 Synthetic gaiters or chaps 1.5%
640699 Others 1.5%
CHAPTER 65
HEADGEAR AND PARTS THEREOF
Hat-forms, hat bodies and hoods of felt,
neither blocked to shape nor with made
6501 1.3%
brims; plateaux and manchons (including slit
manchons), of felt
112
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Hat-shapes, plaited or made by assembling
strips of any material, neither blocked to
6502 1.3%
shape, nor with made brims, nor lined, nor
trimmed
6503 Deleted
Hats and other headgear, plaited or made by
6504 assembling strips of any material, whether or 1.3%
not lined or trimmed
Hats and other headgear, knitted or
crocheted, or made up from lace, felt or other
6505 textile fabric, in the piece (but not in strips) 1.3%
whether or not lined or trimmed; hair-nets of
any material, whether or not lined or timed
Other headgear, whether or not lined or
6506
trimmed
650601 Bicycle Helmet made of Polystyrene 1.3%
Safety Helmet (made out of fibre glass
650602 1.3%
reinforced plastics) weight 1425 gms +/- 20 gms
650603 Cricket Helmets 1.3%
650604 Leather Caps/Hats 1.3%
650699 Others 1.3%
Head-bands, linings, covers, hat foundations,
6507 hat frames, peaks and chinstraps, for 1.3%
headgear
CHAPTER 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF
Umbrellas and sun umbrellas (including
6601 walking-stick umbrellas, garden umbrellas 1.3%
and similar umbrellas)
Walking-sticks, seat-sticks, whips, riding-
6602 1.3%
crops and the like
Parts, trimmings and accessories of articles of
6603 1.3%
heading 6601 or 6602
CHAPTER 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Skins and other parts of birds with their
feathers or down, feathers, parts of feathers,
6701 Nil
down and articles thereof (other than goods of
heading 0505 and worked quills and scapes)
113
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Artificial flowers, foliage and fruit and parts
6702 thereof; articles made of artificial flowers, 1.3%
foliage or fruit
Human hair, dressed, thinned, bleached or
otherwise worked; wool or other animal hair
6703
or other textile materials, prepared for use in
making wigs or the like
Human hair, dressed, thinned, bleached or
670301 0.15%
otherwise worked
670399 Others Nil
Wigs, false beards, eyebrows and eyelashes,
switches and the like, of human or animal hair
6704 Nil
or of textile materials; articles of human hair
not elsewhere specified or included
CHAPTER 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
Setts, curbstones and flagstones, of natural
6801 1%
stone (except slate)
Worked monumental or building stone
(except slate) and articles thereof, other than
goods of heading 6801; mosaic cubes and the
6802 like, of natural stone (including slate),
whether or not on a backing; artificially
coloured granules, chippings and powder, of
natural stone (including slate)
680201 Granite/Marble Monuments 1%
Granite / Marble / Mosaic Tiles, whether or not
680202 1%
polished
680203 Granite/Marble Slabs, whether or not polished 1%
Artistic and Decorative crafted stone products
680204 1%
(Handicrafts)
680299 Others 1%
Worked slate and articles of slate or of
6803 1%
agglomerated slate
114
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Millstones, grindstones, grinding wheels and
the like, without frameworks, for grinding,
sharpening, polishing, trueing or cutting,
hand sharpening or polishing stones, and
6804 1%
parts thereof, of natural stone, of
agglomerated natural or artificial abrasives,
or of ceramics, with or without parts of other
materials
Natural or artificial abrasive powder or grain,
on a base of textile material, of paper, of
6805 1%
paperboard or of other materials, whether or
not cut to shape or sewn or otherwise made up
Slag wool, rock wool and similar mineral
wools; exfoliated vermiculite, expanded clays,
foamed slag and similar expanded mineral
6806 materials; mixtures and articles of heat 1%
insulating, sound-insulating or sound-
absorbing mineral materials, other than those
of heading 6811 or 6812 or of Chapter 69
Articles of asphalt or of similar material (for
6807 1%
example, petroleum bitumen or coal tar pitch)
Panels, boards, tiles, blocks and similar
articles of vegetable fibre, of straw or of
6808 shavings, chips, particles, sawdust or other 1%
waste, of wood, agglomerated with cement,
plaster or other mineral binders
Articles of plaster or of compositions based on
6809 1%
plaster
Articles of cement, of concrete or of artificial
6810 1%
stone, whether or not reinforced
Articles of asbestos-cement, of cellulose fibre-
6811 1%
cement or the like
Fabricated asbestos fibres; mixtures with a
basis of asbestos or with a basis of asbestos
and magnesium carbonate; articles of such
6812 mixtures or of asbestos (for example, thread, 1%
woven fabric, clothing, headgear, footwear,
gaskets), whether or not reinforced, other
than goods of heading 6811 or 6813
115
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Friction material and articles thereof (for
example, sheets, rolls, strips, segments, discs,
washers, pads), not mounted, for brakes, for
6813 clutches or the like, with a basis of asbestos, of 1%
other mineral substances or of cellulose,
whether or not combined with textile or other
materials
Worked mica and articles of mica, including
agglomerated or reconstituted mica, whether
6814 1%
or not on a support of paper, paperboard or
other materials
Articles of stone or of other mineral
substances (including carbon fibres, articles of
6815 1%
carbon fibres and articles of peat), not
elsewhere specified or included
CHAPTER 69
CERAMIC PRODUCTS
Bricks, blocks, tiles and other ceramic goods
of siliceous fossil meals (for example,
6901
kieselguhr, tripolite or diatomite) or of similar
siliceous earths
690101 Silica Bricks/Shapes For B.F Stoves 1.8%
690102 Silica Bricks/Shapes For Coke Ovens 1.8%
690199 Others 1.8%
Refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods,
6902
other than those of siliceous fossil meals or
similar siliceous earths
High Alumina (Bubble Alumina Based) Bricks
690201 1.8%
and Shapes and/or Castable and Mortars
High Alumina (Synthetic Base) Bricks/Shapes
690202 1.8%
and/or Ramming Mass, Castables and Mortars
High Alumina Blast Furnace Stove Bricks/
690203 1.8%
Shapes and Mortars
High Alumina Bricks and Shapes and/or
690204 1.8%
Ramming Mass, Castables and Mortars
Magnesia Dolomite Bricks and Shapes and/or
690205 1.8%
Ramming Mass, Castables and Mortars
116
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Magnesite Chrome Magnesia Co-clinker Bricks
690206 and Shapes and/or Ramming Mass, Castables 1.8%
and Mortars
Magnesia Carbon Bricks/Shapes and/or
690207 1.8%
Ramming Mass, Castables and Mortars
Magnesite Bricks and Shapes and/or Ramming
690208 1.8%
Mass, Castables and Mortars
Alumina Carbon Bricks/ Shapes and/or
690209 1.8%
Ramming Mass, Castables and Mortars
Alumina Carbon/ Slide Gate Plate Refractory
690210 1.8%
and Attachments
690211 Alumina Fused Cast Refractories 1.8%
Chrome Magnesite Bricks and Shapes and/or
690212 1.8%
Ramming Mass, Castables and Mortars
Alumina Carbon Continuous Casting
690213 1.8%
Refractories and/or Mortars
690299 Others 1.8%
Other refractory ceramic goods (for example,
retorts, crucibles, muffles, nozzles, plugs,
6903 supports, cupels, tubes, pipes, sheaths and 1.5%
rods), other than those of siliceous fossil meals
or of similar siliceous earths
Ceramic building bricks, flooring blocks,
6904 1.5%
support or filler tiles and the like
Roofing tiles, chimney-pots, cowls, chimney
6905 liners, architectural ornaments and other 1.5%
ceramic constructional goods
Ceramic pipes, conduits, guttering and pipe
6906 1.5%
fittings
Ceramic flags and paving, hearth or wall tiles;
6907 ceramic mosaic cubes and the like, whether or
not on a backing; finishing ceramics
690701 Ceramic Glazed Floor Tiles Coloured 1.8%
690702 Ceramic Glazed Wall Tiles 1.8%
690703 Others Glazed 1.8%
690799 Others 1.5%
6908 Omitted
117
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Ceramic wares for laboratory, chemical or
other technical uses; ceramic troughs, tubs
and similar receptacles of a kind used in
6909 1.5%
agriculture; ceramic pots, jars and similar
articles of a kind used for the conveyance or
packing of goods
Ceramic sinks, wash basins, wash basin
pedestals, baths, bidets, water closet pans,
6910 1.5%
flushing cisterns, urinals and similar sanitary
fixtures
Tableware, kitchenware, other household
6911 articles and toilet articles, of porcelain or 1.5%
china
Ceramic tableware, kitchen-ware, other
6912 household articles and toilet articles, other 1.5%
than of porcelain or china
Statuettes and other ornamental ceramic
6913 1.5%
articles
6914 Other ceramic articles 1.5%
CHAPTER 70
GLASS AND GLASSWARE
Cullet and other waste and scrap of glass;
7001 Nil
glass in the mass
Glass in balls (other than microspheres of
7002 1.3%
heading 7018), rods or tubes, unworked
Cast glass and rolled glass, in sheets or
profiles, whether or not having an absorbent,
7003 1.3%
reflecting or non-reflecting layer, but not
otherwise worked
Drawn glass and blown glass, in sheets,
whether or not having an absorbent, reflec-
7004 1.3%
ting or non-reflecting layer, but not otherwise
worked
Float glass and surface ground or polished
glass, in sheets, whether or not having an
7005 1.3%
absorbent, reflecting or non-reflecting layer,
but not otherwise worked
118
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Glass of heading 7003, 7004 or 7005, bent,
edge-worked, engraved, drilled, enamelled or
7006 1.3%
otherwise worked, but not framed or fitted
with other materials
Safety glass, consisting of toughened
7007 1.3%
(tempered) or laminated glass
7008 Multiple-walled insulating units of glass 1.3%
Glass mirrors, whether or not framed,
7009
including rear-view mirrors
700901 Bicycle Mirror 1.3%
700999 Others 1.3%
Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of a
7010 kind used for the conveyance or packing of 1.3%
goods; preserving jars of glass; stoppers, lids
and other closures, of glass
Glass envelopes (including bulbs and tubes),
open, and glass parts thereof, without fittings,
7011 1.3%
for electric lamps, cathode-ray tubes or the
like
7012 Deleted
Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
7013
purposes (other than that of heading 7010 or
7018)
701301 Hand-cut lead crystal glassware 1.3%
701302 Opal glassware/kitchenware 1.3%
Jars, perfume bottles, candle plates/coasters,
701303 votives, lotion bottles/soap-dishes, ornamental 1.3%
spheres/stars/bells
701399 Others 1.3%
Signalling glassware and optical elements of
7014 glass (other than those of heading 7015), not 1.3%
optically worked
Clock or watch glasses and similar glasses, for
non-corrective or corrective spectacles,
curved, bent, hollowed or the like; not
7015 1.3%
optically worked; hollow glass spheres and
their segments, for the manufacture of such
glasses
119
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Paving blocks, slabs, bricks, squares, tiles and
other articles of pressed or moulded glass,
whether or not wired, of a kind used for
building or construction purposes; glass cubes
7016 and other glass small wares, whether or not 1.3%
on a backing, for mosaics or similar
decorative purposes; leaded lights and the
like; multi-cellular or foam glass in blocks,
panels, plates, shells or similar forms
Laboratory, hygienic or pharmaceutical
7017 glassware, whether or not graduated or
calibrated
701701 Laboratory Glass ware 1.3%
701799 Others 1.3%
Glass beads, imitation pearls, imitation
precious or semi-precious stones and similar
glass smallwares, and articles thereof other
than imitation jewellery; glass eyes other than
7018
prosthetic articles; statuettes and other orna-
ments of lamp-worked glass, other than
imitation jewellery; glass microspheres not
exceeding 1 mm in diameter
701801 Glass Beads and articles thereof 1.3%
701899 Others 1.3%
Glass fibres (including glass wool) and articles
7019 1.3%
thereof (for example, yarn, woven fabrics)
7020 Other articles of glass
702001 Glass Artware / Handicrafts Kg 4% 29.6
Glass Artware / Handicrafts made of two or more
702002 Kg 2.2% 19.5
ply glass with or without metallic fusion
702003 Glass Refills Silver Coated for Vacuum Flasks Kg 5.1% 15.6
702004 Glass Artware / Handicrafts with silver coating Kg 3.4% 19.6
702005 Glass Artware / Handicrafts with glass chatons Kg 2.2% 19.5
702006 Glass artware/ handicrafts with LED Kg 4.8% 34.9
702099 Others 1.3%
120
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS
METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;
IMITATION JEWELLERY;COIN
Pearls, natural or cultured, whether or not
worked or graded but not strung, mounted or
7101 Nil
set; pearls, natural or cultured, temporarily
strung for convenience of transport
Diamonds, whether or not worked, but not
7102 Nil
mounted or set
Precious stones (other than diamonds) and
semiprecious stones, whether or not worked
or graded but not strung, mounted or set;
7103 ungraded precious stones (other than Nil
diamonds) and semi-precious stones,
temporarily strung for convenience of
transport
Synthetic or reconstructed precious or
semiprecious stones, whether or not worked
or graded but not strung, mounted or set;
7104 Nil
ungraded synthetic or reconstructed precious
or semi-precious stones, temporarily strung
for convenience of transport
Dust and powder of natural or synthetic
7105 Nil
precious or semi-precious stones
Silver (including silver plated with gold or
7106 platinum), unwrought or in semi- Nil
manufactured forms, or in powder form
Base metals clad with silver, not further
7107 Nil
worked than semi-manufactured
Gold (including gold plated with platinum)
7108 unwrought or in semi-manufactured forms, or Nil
in powder form
Base metals or silver, clad with gold, not
7109 Nil
further worked than semi-manufactured
121
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Platinum, unwrought or in semi-
7110 Nil
manufactured form, or in powder form
Base metals, silver or gold, clad with
7111 platinum, not further worked than semi- Nil
manufactured
Waste and scrap of precious metal or of metal
clad with precious metal; other waste and
7112 scrap containing precious metal or precious Nil
metal compounds, of a kind used principally
for the recovery of precious metal
Articles of jewellery and parts thereof, of
7113 precious metal or of metal clad with precious
metal
372.9 per
gram of net
gold content
Articles of jewellery and parts thereof, made of (.995 or
711301 Gms.
gold more
purity) in
the
jewellery
4332.2
per kg of
net silver
Articles of jewellery and parts thereof, made of content
711302 Kg
silver (.999
purity) in
the
jewellery
711399 Others Nil
Articles of goldsmiths' or silversmiths' wares
7114 and parts thereof, of precious metal or of
metal clad With precious metal
4332.2
per kg of
net silver
711401 Articles made of silver Kg content
(.999
purity) in
the article
711499 Others Nil
122
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other articles of precious metal or of metal
7115 Nil
clad with precious metal
Articles of natural or cultured pearls,
7116 precious or semi-precious stones (natural, Nil
synthetic or reconstructed)
7117 Imitation jewellery
711701 Brass jewellery 1.3%
711702 Aluminium jewellery 1.3%
Plastic Imitation Jewellery with or without
711703 1.3%
embellish-ments
711704 Plastic bangles with or without embellishments 1.3%
711705 Stainless steel jewellery 1.3%
711706 Iron jewellery 1.3%
711707 Glass jewellery 1.3%
711799 Others Nil
7118 Coin Nil
CHAPTER 72
IRON AND STEEL
Pig iron and spiegeleisen in pigs, blocks or
7201 1.5%
other primary forms
7202 Ferro alloys 1.1%
Ferrous products obtained by direct reduction
of iron ore and other spongy ferrous products,
7203 in lumps, pellets or similar forms; iron having 1.1%
minimum purity by weight of 99.94%, in
lumps, pellets or similar forms
Ferrous waste and scrap; remelting scrap
7204 Nil
ingots of iron or steel
Granules and powders, of pig iron,
7205 1.1%
spiegeleisen, iron or steel
Iron and non-alloy steel in ingots or other
7206 primary forms (excluding iron of heading 1.1%
7203)
123
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Semi-finished products of iron or non-alloy
7207 1.5%
steel
Flat-rolled products of iron or non-alloy steel,
7208 of a width of 600 mm or more, hot-rolled, not 1.6%
clad, plated or coated
Flat-rolled products of iron or non-alloy steel,
7209 of a width of 600 mm or more, cold-rolled 1.6%
(cold-reduced), not clad, plated or coated
Flat-rolled products of iron or non-alloy steel,
7210 of a width of 600 mm or more, clad, plated or 1.6%
coated
Flat-rolled products of iron or non-alloy steel,
7211 of a width of less than 600 mm, not clad, 1.6%
plated or coated
Flat-rolled products of iron or non-alloy steel,
7212 of a width of less than 600 mm, clad, plated or 1.6%
coated
Bars and rods, hot-rolled, in irregularly
7213 1.6%
wound coils, of iron or non-alloy steel
Other bars and rods of iron or non-alloy steel,
not further worked than forged, hot-rolled,
7214 1.6%
hot-drawn or hot-extruded, but including
those twisted after rolling
7215 Other bars and rods of iron or non-alloy steel 1.6%
Angles, shapes and sections of iron or non-
7216 1.6%
alloy steel
7217 Wire of iron or non-alloy steel 1.6%
Stainless steel in ingots or other primary
7218 1.6%
forms; semi-finished products of stainless steel
Flat-rolled products of stainless steel, of a
7219 1.6%
width of 600 mm or more
Flat-rolled products of stainless steel, of a
7220
width of less than 600 mm
124
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
722001 Of thickness 0.25 mm or less 1.6%
722099 Others 1.6%
Bars and rods, hot-rolled, in irregularly
7221 1.6%
wound coils, of stainless steel
Other bars and rods of stainless steel; angles,
7222 1.6%
shapes and sections of stainless steel
7223 Wire of stainless steel 1.6%
Other alloy steel in ingots or other primary
7224 forms; semi-finished products of other alloy 1.6%
steel
Flat-rolled products of other alloy steel, of a
7225 1.6%
width of 600 mm or more
Flat-rolled products of other alloy steel, of a
7226 1.6%
width of less than 600 mm
Bars and rods, hot-rolled, in irregularly
7227 1.6%
wound coils, of other alloy steel
Other bars and rods of other alloy steel;
angles, shapes and sections, of other alloy
7228
steel; hollow drill bars and rods, of alloy or
non-alloy steel
722801 Hollow drill bars and rods, of non-alloy steel 1.6%
722899 Others 1.6%
7229 Wire of other alloy steel 1.6%
CHAPTER 73
ARTICLES OF IRON OR STEEL
Sheet piling of iron or steel, whether or not
drilled, punched or made from assembled
7301 1.6%
elements; welded angles, shapes and sections,
of iron or steel
Railway or tramway track construction
material of iron or steel, the following: rails,
check-rails and rack rails, switch blades,
crossing frogs, point rods and other crossing
7302 1.6%
pieces, sleepers (cross-ties), fish-plates, chairs,
chair wedges, sole plates (base plates), rail
clips, bedplates, ties and other material
specialized for jointing or fixing rails
7303 Tubes, pipes and hollow profiles, of cast iron 1.6%
125
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Tubes, pipes and hollow profiles, seamless, of
7304
iron (other than cast iron) or steel
730401 Of mild carbon steel 1.6%
730402 Of alloy or stainless steel 1.6%
730499 Of others 1.6%
Other tubes and pipes (for example, welded,
riveted or similarly closed), having circular
7305 1.6%
cross-sections, the external diameter of which
exceeds 406.4 mm, of iron or steel
Other tubes, pipes and hollow profiles (for
7306 example, open seam or welded, riveted or 1.6%
similarly closed), of iron or steel
Tube or pipe fittings (for example, couplings,
7307
elbows, sleeves), of iron or steel
730701 Of alloy or stainless steel 1.6%
730799 Of others 1.6%
Structures (excluding prefabricated buildings
of heading 9406) and parts of structures (for
example, bridges and bridge-sections, lock-
gates, towers, lattice masts, roofs, roofing
frame-works, doors and windows and their
7308 1.6%
frames and thresholds for doors, shutters,
balustrades, pillars and columns), of iron or
steel; plates, rods, angles, shapes, sections,
tubes and the like, prepared for use in
structures, of iron or steel
Reservoirs, tanks, vats and similar containers
for any material (other than compressed or
liquefied gas), of iron or steel, of a capacity
7309 1.6%
exceeding 300L, whether or not lined or heat-
insulated, but not fitted with mechanical or
thermal equipment
Tanks, casks, drums, cans, boxes and similar
containers, for any material (other than
compressed or liquefied gas), of iron or steel,
7310 1.6%
of a capacity not exceeding 300L, whether or
not lined or heat-insulated, but not fitted with
mechanical or thermal equipment
126
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Containers for compressed or liquefied gas, of
7311 1.6%
iron or steel
Stranded wire, ropes, cables, plaited bands,
7312 slings and the like, of iron or steel, not 1.6%
electrically insulated
Barbed wire of iron or steel; twisted hoop or
single flat wire, barbed or not, and loosely
7313 1.6%
twisted double wire, of a kind used for fencing
of iron or steel
Cloth (including endless bands), Grill, netting
7314 and fencing, of iron or steel wire; expanded 1.6%
metal of iron or steel
7315 Chain and parts thereof, of iron or steel
731501 Industrial roller chains 1.6%
731599 Others 1.6%
Anchors, grapnels and parts thereof, of iron
7316 1.6%
or steel
Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 8305) and
7317 similar articles, of iron or steel, whether or 1.6%
not with heads of other material, but
excluding such articles with heads of copper
Screws, bolts, nuts, coach-screws, screw
hooks, rivets, cotters, cotter-pins, washers
7318 1.6%
(including spring washers) and similar
articles, of iron or steel
Sewing needles, knitting needles, bodkins,
crochet hooks, embroidery stilettos and
7319 similar articles, for use in the hand, of iron or 1.6%
steel; safety pins and other pins, of iron or
steel, not elsewhere specified or included
7320 Springs and leaves for springs, of iron or steel 1.6%
Stoves, ranges, grates, cookers (including
those with subsidiary boilers for central
7321 heating), barbecues, braziers, gas-rings, plate 1.6%
warmers and similar non-electric domestic
appliances, and parts thereof, of iron or steel
127
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Radiators for central heating, not electrically
heated, and parts thereof, of iron or steel; air
heaters and hot air distributors (including
7322 distributors which can also distribute fresh or 1.6%
conditioned air), not electrically heated,
incorporating a motor-driven fan or blower,
and parts thereof, of iron or steel
Table, kitchen or other household articles and
parts thereof, of iron or steel; iron or steel
7323
wool; pot scourers and scouring or polishing
pads, gloves and the like, of iron or steel
732301 Of stainless steel 1.6%
Copper bottom or aluminium brazed or
732302 1.6%
aluminium clad stainless steel utensils
Of stainless steel having nickel content of 8% or
732303 1.6%
more
Copper bottom or aluminium brazed or
732304 aluminium clad stainless steel utensils having 1.6%
nickel content of 8% or more
732399 Others 1.6%
Sanitary ware and parts thereof, of iron or
7324 1.6%
steel
7325 Other cast articles of iron or steel
Machined parts/components made wholly or
732501 predominantly of Alloy Steel/Stainless Steel 1.6%
manufactured through casting process
732599 Others 1.6%
7326 Other articles of iron and steel
Handicrafts/ Artware of cast iron or iron or steel,
732601 1.6%
with or without plating/coating/galvanizing/brass
732602 Handicraft/Artware of stainless steel 1.6%
Machined parts / components made wholly or
732603 predominantly of Alloy Steel/Stainless Steel, 1.6%
manufactured through forging process
732699 Others 1.6%
128
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 74
COPPER AND ARTICLES THEREOF
Copper mattes; cement copper (precipitated
7401 1.3%
copper)
Unrefined copper; copper anodes for
7402 1.3%
electrolytic refining
7403 Refined copper and copper alloys, unwrought 1.3%
7404 Copper waste and scrap Nil
7405 Master alloys of copper 1.3%
7406 Copper powders and flakes 1.3%
7407 Copper bars, rods and profiles 1.3%
7408 Copper wire 1.3%
Copper plates, sheets and strip, of a thickness
7409 1.3%
exceeding 0.15 mm
Copper foil (whether or not printed or backed
with paper, perboard , plastics or similar
7410 1.3%
backing materials) of a thickness (excluding
any backing) not exceeding 0.15 mm
7411 Copper tubes and pipes 1.3%
Copper tube or pipe fittings (for example,
7412
couplings, elbows, sleeves)
741201 Brass or Copper bushes, tubes or pipe fittings Kg 2.2% 39.5
741299 Others 1.3%
Stranded wire, cables, plated bands and the
7413 1.3%
like, of copper, not electrically insulated
7414 Deleted
Nails, tacks, drawing pins, staples (other than
those of heading 8305) and similar articles, of
copper or of iron or steel with heads of
7415
copper; screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers (including
spring washers) and similar articles, of copper
741501 Of Brass Kg 2.2% 39.5
741599 Others 1.3%
129
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
7416 Deleted
7417 Deleted
Table, kitchen or other household articles and
parts thereof, of copper; pot scourers and
7418 scouring or polishing pads, gloves and the
like, of copper; sanitary ware and parts
thereof, of copper
741801 Sanitary and bathroom fittings (of gun metal) Kg 2.2% 39.5
Sanitary and Bathroom Fittings including parts /
741802 components thereof made of Brass whether or Kg 2.2% 39.5
not Nickel / Chrome Plated
741803 Electro plated nickel silver ware (EPNS) Kg 2.2% 39.5
741899 Others of brass and other copper alloys Kg 2.2% 39.5
7419 Other articles of copper
741901 Artware / Handicraft of brass Kg 2.2% 63.6
741902 Artware / Handicraft of copper Kg 2.2% 60.8
741998 Other articles of brass, including bushes Kg 2.2% 39.5
741999 Other articles of copper, including bushes Kg 2.2% 49
CHAPTER 75
NICKEL AND ARTICLES THEREOF
Nickel mattes, nickel oxide sinters and other
7501 0.15%
intermediate products of nickel metallurgy
7502 Unwrought nickel 0.15%
7503 Nickel waste and scrap Nil
7504 Nickel powders and flakes 0.15%
7505 Nickel bars, rods, profiles and wire 0.15%
7506 Nickel plates, sheets, strip and foil 0.15%
Nickel tubes, pipes and tube or pipe fittings
7507 0.15%
(for example, couplings, elbows, sleeves)
7508 Other articles of nickel 0.15%
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
7601 Unwrought aluminium 1%
7602 Aluminium waste and scrap Nil
7603 Aluminium powders and flakes 1.3%
130
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
7604 Aluminium bars, rods and profiles 1.3%
7605 Aluminium wire 1.3%
Aluminium plates, sheets and strip, of a
7606 1.3%
thickness exceeding 0.2 mm
Aluminium foil (whether or not printed or
backed with paper, paperboard, plastics or
7607 1.3%
similar backing materials) of a thickness
(excluding any backing) not exceeding 0.2mm
7608 Aluminium tubes and pipes 1.3%
Aluminium tube or pipe fittings (for example,
7609 1.3%
couplings, elbows, sleeves)
Aluminium structures (excluding
prefabricated buildings of heading 9406) and
parts of structures (for example, bridges and
bridge-sections, towers, lattice masts, roofs,
7610 roofing frameworks, doors and windows and 1.3%
their frames and thresholds for doors,
balustrades, pillars and columns); aluminium
plates, rods, profiles, tubes and the like,
prepared for use in structures
Aluminium reservoirs, tanks, vats and similar
containers, for any material (other than
compressed or liquefied gas), of a capacity
7611 1.3%
exceeding 300l, whether or not lined or heat-
insulated, but not fitted with mechanical or
thermal equipment
Aluminium casks, drums, cans, boxes and
similar containers (including rigid or
collapsible tubular containers), for any
7612 material (other than compressed or liquefied 1.3%
gas), of a capacity not exceeding 300l, whether
or not lined or heat-insulated, but not fitted
with mechanical or thermal equipment
Aluminium containers for compressed or
7613 1.3%
liquefied gas
Stranded wire, cables, plaited bands and the
7614
like, of aluminium, not electrically insulated
761401 Aluminium conductor steel reinforced (ACSR) Kg 2% 16.9
761499 Others 1.3%
131
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Table, kitchen or other household articles and
parts thereof, of aluminium; pot scourers and
7615 scouring or polishing pads, gloves and the 1.3%
like, of aluminium; sanitary ware and parts
thereof, of aluminium
7616 Other articles of aluminium
761601 Aluminum Artware/Handicrafts 1.5%
761699 Others 1.3%
CHAPTER 78
LEAD AND ARTICLES THEREOF
7801 Unwrought lead Kg 2.4% 3.9
7802 Lead waste and scrap Nil
7803 Deleted
Lead plates, sheets, strip and foil; lead
7804 1.3%
powders and flakes
7805 Deleted
7806 Other articles of lead 1.3%
CHAPTER 79
ZINC AND ARTICLES THEREOF
7901 Unwrought zinc 1.3%
7902 Zinc waste and scrap Nil
7903 Zinc dust, powders and flakes 1.3%
7904 Zinc bars, rods, profiles and wire 1.3%
7905 Zinc plates, sheets, strip and foil 1.3%
7906 Deleted
7907 Other articles of zinc 1.3%
CHAPTER 80
TIN AND ARTICLES THEREOF
8001 Unwrought tin Nil
8002 Tin waste and scrap Nil
8003 Tin bars, rods, profiles and wire 1.3%
8004 Deleted
8005 Deleted
8006 Deleted
8007 Other articles of tin
Tin plates, sheets and strip, of a thickness
800701 1.3%
exceeding 0.2 mm
132
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
800799 other Nil
CHAPTER 81
OTHER BASE METALS; CERMETS ARTICLES THEREOF
Tungsten (wolfram) and articles thereof,
8101 1.3%
including waste and scrap
Molybdenum and articles thereof , including
8102 1.3%
waste and scrap
Tantalum and articles thereof,including waste
8103 1.3%
and scrap
Magnesium and articles thereof, including
8104 1.3%
waste and scrap
Cobalt mattes and other intermediate
8105 products of cobalt metallurgy; cobalt and 1.3%
articles thereof, including waste and scrap
Bismuth and articles thereof, including waste
8106 1.3%
and scrap
Cadmium and articles thereof, including
8107 1.3%
waste and scrap
Titanium and articles thereof, including waste
8108 1.3%
and scrap
Zirconium and articles thereof, including
8109 1.3%
waste and scrap
Antimony and articles thereof, including
8110 1.3%
waste and scrap
Manganese and articles thereof, including
8111 1.3%
waste and scrap
Beryllium, chromium, germa-nium,
vanadium, gallium, hafnium, indium, niobium
8112 (columbium), rhenium and thallium, and 1.3%
articles of these metals, including waste and
scrap
Cermets and articles thereof, including waste
8113 1.3%
and scrap
CHAPTER 82
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
PARTS THEREOF OF BASE METAL
Hand tools, the following: spades, shovels,
mattocks, picks, hoes, forks and rakes; axes,
bill hooks and similar hewing tools; secateurs
8201 1.8%
and pruners of any kind; scythes, sickles, hay
knives, hedge shears, timber wedges and other
tools of a kind used in agriculture,
133
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
horticulture or forestry
Hand saws; blades for saws of all kinds
8202 (including slitting, slotting or toothless saw 1.8%
blades)
Files, rasps, pliers (including cutting pliers),
pincers, tweezers, metal cutting shears, pipe-
8203 Kg 2% 14.2
cutters, bolt croppers, perforating punches
and similar hand tools
Hand-operated spanners and wrenches
(including torque meter wrenches but not
8204 including tap wrenches); interchangeable Kg 2% 8.3
spanner sockets, with or without handles
Hand tools (including glaziers' diamonds), not
elsewhere specified or included; blow lamps;
vices; clamps and the like, other than
8205 accessories for and parts of, machine-tools or 1.8%
water-jet cutting machines; anvils; portable
forges; hand or pedal-operated grinding
wheels with frameworks
Tools of two or more of the headings 8202 to
8206 8205, put up in sets for retail sale 1.8%
Interchangeable tools for hand tools, whether
or not power-operated, or for machine tools
(for example, for pressing, stamping,
8207 punching, tapping, threading, drilling, boring,
broaching, milling, turning or screw driving),
including dies for drawing or extruding metal,
and rock drilling or earth boring tools
PCB drills made from solid tungsten carbide
820701 1.8%
blanks or rods
820799 Others 1.8%
Knives and cutting blades, for machines or for
8208 1.8%
mechanical appliances
Plates, sticks, tips and the like for tools,
8209 1.8%
unmounted, of cermets
Hand-operated mechanical appliances,
weighing 10 kg or less, used in the
8210 1.8%
preparation, conditioning or serving of food
or drink
134
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Knives with cutting blades, serrated or not
8211 (including pruning knives), other than knives
of heading 8208, and blades therefor
821101 Of stainless steel 1.8%
821199 Others 1.8%
Razors and razor blades (including razor
8212
blanks in strips)
821201 Stainless Steel safety razor Blades 1.8%
821299 Others 1.8%
Scissors, tailors' shears and similar shears,
8213 1.8%
and blades therefore
Other articles of cutlery (for example, hair
clippers, butchers' or kitchen cleavers,
8214 choppers and mincing knives, paper knives);
manicure or pedicure sets and instruments
(including nail files)
821401 Of stainless steel 1.8%
Of stainless steel having nickel content of 8% or
821402 1.8%
more
821499 Others 1.8%
Spoons, forks, ladles, skimmers, cake-servers,
8215 fish-knives, butter-knives, sugar tongs and
similar kitchen or tableware
821501 Of stainless steel 1.8%
Of stainless steel having nickel content of 8% or
821502 1.8%
more
821599 Others 1.8%
CHAPTER 83
MISCELLANEOUS ARTICLES OF BASE METAL
Padlocks and locks (key, combination or
electrically operated), of base metal; clasps
8301 and frames with clasps, incorporating locks,
of base metal; keys for any of the foregoing
articles, of base metal
830101 Industrial locking device 1.8%
830102 Automobile locks 1.8%
830198 Others made of brass Kg 2.2% 39.5
135
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
830199 Others 1.8%
Base metal mountings, fittings and similar
articles suitable for furniture, doors,
staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the like;
8302
base metal hat-racks, hat-pegs, brackets and
similar fixtures; castors with moun-tings of
base metal; automatic door closures of base
metal
830201 Brass builder hardware Kg 2.2% 39.5
830298 Others made of brass Kg 2.2% 39.5
830299 Others 1.8%
Armoured or reinforced safes, strong boxes
and doors and safe deposit lockers for strong-
8303 1.8%
rooms, cash or deed boxes and the like, of
base metal
Filing cabinets, card-index cabinets, paper
trays, paper rests, pen trays, office-stamp
8304 stands and similar office or desk equipment, 1.8%
of base metal, other than office furniture of
heading 9403
Fittings for loose-leaf binders or files, letter
clips, letter corners, paper clips, indexing tags
8305 and similar office articles, of base metal; 1.8%
staples in strips (for example, for offices,
upholstery, packaging), of base metal
Bells, gongs and the like, non-electric, of base
metal; statuettes and other orna-ments, of
8306
base metal; photo-graph, picture or similar
frames, of base metal; mirrors of base metal
830601 Of brass and other copper alloys Kg 2.2% 39.5
830602 Of copper Kg 2.2% 49
830603 Of iron and steel 1.8%
830604 Of aluminium 1.5%
830699 Others 1.8%
Flexible tubing of base metal, with or without
8307
fittings
830701 Aluminium flexible tubing 1.5%
830799 Others, whether or not coated with PVC 1.8%
136
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Clasps, frames with clasps, buckles, buckle-
clasps, hooks, eyes, eyelets and the like, of
base metal, of a kind used for clothing or
clothing accessories, footwear, jewellery, wrist
8308
watches, books, awnings, leather goods, travel
goods or saddlery or for other made up
articles; tubular or bifurcated rivets, of base
metal; beads and spangles, of base metal
830801 Of Aluminium 1.5%
830899 Others 1.8%
Stoppers, caps and lids (including crown
corks, screw caps and pouring stoppers),
8309 capsules for bottles, threaded bungs, bung
covers, seals and other packing accessories, of
base metal
830901 Of Aluminium 1.5%
830999 Others 1.8%
Sign-plates, name-plates, address-plates and
similar plates, numbers, letters and other
8310
symbols, of base metal, excluding those of
heading 9405
831001 Of Brass Kg 2.2% 39.5
831099 Others 1.8%
Wire, rods, tubes, plates, electrodes and
similar products, of base metal or of metal
carbides, coated or cored with flux material,
8311 of a kind used for soldering, braz-ing, welding 1.8%
or deposition of metal or of metal carbides;
wire and rods, of agglo-merated base metal
powder, used for metal spraying
CHAPTER 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES;
PARTS THEREOF
Nuclear reactors; fuel elements (cartridges),
non- irradiated, for nuclear reactors;
8401 Nil
machinery and apparatus for isotopic
separation
Steam or other vapour generating boilers
(other than central heating hot water boilers
8402 1.6%
capable also of producing low pressure
steam); super-heated water boilers
137
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Central heating boilers other than those of
8403 1.6%
heading 8402
Auxiliary plant for use with boilers of heading
8402 or 8403 (for example, econo-misers,
8404 super-heaters, soot removers, gas recoverers); 1.6%
condensers for steam or other vapour power
units
Producer gas or water gas generators, with or
without their purifiers; acetylene gas
8405 1.6%
generators and similar water process gas
generators, with or without their purifiers
8406 Steam turbines and other vapour turbines 1.6%
Spark-ignition reciprocating or rotary
8407 1.6%
internal combustion piston engines
Compression-ignition internal combustion
8408 1.6%
piston engines (diesel or semi-diesel engines)
Parts suitable for use solely or principally
8409
with the engines of heading 8407 or 8408
840901 Common Rail Injector Piece 4.5% 90.5
840902 Armature Plate for Common Rail Injector Piece 5.6% 4.7
840903 Armature Guide for Common Rail Injector Piece 4.8% 3.8
840999 Others 1.6%
Hydraulic turbines, water wheels, and
8410 1.6%
regulators therefor
Turbo-jets, turbo-propellers and other gas
8411 1.6%
turbines
8412 Other engines and motors 1.6%
Pumps for liquids, whether or not fitted with
8413 1.6%
a measuring device; liquid elevators
Air or vacuum pumps, air or other gas
compressors and fans; ventilating or recycling
8414
hoods incorporating a fan, whether or not
fitted with filters
841401 Bicycle Pump 1.6%
841402 Turbo charger Kg 4.4% 55
841499 Others 1.6%
138
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Air conditioning machines, comprising a
motor-driven fan and elements for changing
8415 the temperature and humidity, including 1.6%
those machines in which the humidity cannot
be separately regulated
Furnace burners for liquid fuel, for pulverised
solid fuel or for gas; mechanical stokers,
8416 including their mechanical grates, 1.6%
mechanical ash dischargers and similar
appliances
Industrial or laboratory furnaces and ovens,
8417 1.6%
including incinerators, non-electric
Refrigerators, freezers and other refrigerating
or freezing equipment, electric or other; heat
8418 1.6%
pumps other than air conditioning machines
of heading 8415
Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding
furnaces, ovens and other equipment of
heading 8514), for the treatment of materials
by a process involving a change of
temperature such as heating, cooking,
8419 1.6%
roasting, distilling, rectifying, sterilising
pasteurising, steaming, drying, evaporating,
vapourising, condensing or cooling, other than
machinery or plant of a kind used for
domestic purposes; instantaneous or storage
water heaters, non-electric
Calendering or other rolling machines, other
8420 than for metals or glass, and cylinders 1.6%
therefor
Centrifuges, including centrifugal dryers;
8421 filtering or purifying machinery and 1.6%
apparatus, for liquids or gases
Dish washing machines; machinery for
cleaning or drying bottles or other containers;
machinery for filling, closing, sealing or
labelling bottles, cans, boxes, bags or other
8422 1.6%
containers; machinery for capsuling bottles,
jars, tubes and similar containers; other
packing or wrapping machinery (inclu-ding
heat-shrink wrapping machinery); machinery
139
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
for aerating beverages
Weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better),
8423 including weight operated counting or
checking machines; weighing machine weights
of all kinds
842301 Cast Iron Weights 1.6%
842399 Others 1.6%
Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or
spraying liquids or powders; fire
8424 extinguishers, whether or not charged; spray 1.6%
guns and similar appliances; steam or sand
blasting machines and similar jet projecting
machines
Pulley tackle and hoists other than skip hoists;
8425 1.6%
winches and capstans; jacks
Ship's derricks; cranes including cable
8426 cranes; mobile lifting frames, straddle 1.6%
carriers and works trucks fitted with a crane
Fork-lift trucks; other works trucks fitted
8427 1.6%
with lifting or handling equipment
Other lifting, handling, load-ing or unloading
8428 machinery (for example, lifts, escalators, 1.6%
conveyors, teleferics)
Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
8429 1.6%
shovels, excavators, shovel loaders, tamping
machines and road rollers
Other moving, grading, leveling, scrapping,
excava-ting, tamping, compacting, extracting
8430 or boring machinery, for earth, minerals or 1.6%
ores; pile-drivers and pile-extractors; snow-
ploughs and snow-blowers
Parts suitable for use solely or principally
8431 1.6%
with the machinery of headings 8425 to 8430
Agricultural, horticultural or forestry
8432 machinery for soil preparation or cultivation; 1.6%
lawn or sports-ground rollers
140
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Harvesting or threshing machinery, including
straw or fodder balers; grass or hay mowers;
8433 machines for clean-ing, sorting or grading 1.6%
eggs, fruit or other agricultural produce,
other than machinery of heading 8437
8434 Milking machines and dairy machinery 1.6%
Presses, crushers and similar machinery used
8435 in the manufacture of wine, cider, fruit juices 1.6%
or similar beverages
Other agricultural, horti-cultural, forestry,
poultry-keeping or bee-keeping machinery,
8436 including germi-nation plant fitted with 1.6%
mecha-nical or thermal equipment; poultry
incubators and brooders
Machines for cleaning, sorting or grading
seed, grain or dried leguminous vegetables;
8437 machinery used in the milling industry or for 1.6%
the working of cereals or dried leguminous
vegetables, other than farm-type machinery
Machinery, not specified or included
elsewhere in this Chapter, for the industrial
preparation or manufacture of food or drink,
8438 1.6%
other than machinery for the extraction or
preparation of animal or fixed vegetable fats
or oils
Machinery for making pulp of fibrous
8439 cellulosic material or for making or finishing 1.6%
paper or paperboard
Book-binding machinery, in-cluding book-
8440 1.6%
sewing machines
Other machinery for making up paper pulp,
8441 paper or paper board, including cutting 1.6%
machines of all kinds
Machinery, apparatus and equipment (other
than the machines of headings 8456 to 8465)
for preparing or making plates, printing
8442 components; plates, cylinders and 1.6%
lithographic stones, prepared for printing
purposes (for example, planed, grained or
polished)
141
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Printing machinery used for printing by
means of plates, cylinders and other printing
components of heading 8442; other printers,
8443 1.6%
copying machines and facsimile machines
whether or not combined, parts and
accessories thereof
Machines for extruding, drawing, texturing or
8444 1.6%
cutting man-made textile materials
Machines for preparing textile fibres;
spinning, doubling or twisting machines and
other machinery for producing textile yarns;
8445 textile reeling or winding (including weft- 1.6%
winding) machines and machines for
preparing textile yarns for use on the
machines of heading 8446 or 8447
8446 Weaving machines (looms) 1.6%
Knitting machines, stich-bonding machines
and machines for making gimped yarn, tulle,
8447 1.6%
lace, embroidery, trimmings, braid or net and
machines for tufting
Auxiliary machinery for use with machines of
headings 8444, 8445, 8446 or 8447 (for
example, dobbies, jacquaards, automatic stop
motions, shuttle changing mechanisms); parts
and accessories suitable for use solely or
8448 1.6%
principally with the machines of this heading
or of headings 8444, 8445, 8446 or 8447 (for
example, spindles and spindle flyers, card
clothing, combs, extruding nipples, shuttles,
healds and heald frames, hosiery needles)
Machinery for the manufacture or finishing of
felt or non-wovens in the piece or in shapes,
8449 1.6%
including machinery for making felt hats;
blocks for making hats
Household or laundry-type washing machines,
8450 1.6%
including machines which both wash and dry
142
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Machinery (other than machines of heading
8450) for washing, cleaning, wringing, drying,
ironing,pressing (including fusing presses),
bleaching, dyeing, dressing, finishing, coating
or impregnating textile yarns, fabrics or made
8451 up textile articles and machines forapplying 1.6%
the paste to the base fabric or other support
used in the manufacture of floor coverings
such as linoleum; machines for reeling,
unreeling, folding, cutting or pinking textile
fabrics
Sewing machines, other than book-sewing
machines of heading 8440; furniture, bases
8452 1.6%
and covers specially designed for sewing
machines; sewing machine needles
Machinery for preparing, tanning or working
hides, skins or leather or for making or
8453 1.6%
repairing footwear or other articles of hides,
skins or leather, other than sewing machines
Converters, ladles, ingot moulds and casting
8454 machines, of a kind used in metallurgy or in 1.6%
metal foundries
8455 Metal-rolling mills and rolls therefore 1.6%
Machine-tools for working any material by
removal of material, by laser or other light or
8456 photon beam, ultra-sonic, electro-discharge, 1.6%
electro-chemical, electron beam, ionic-beam
or plasma arc processes
Machining centres, unit construction
8457 machines (single station) and multi-station 1.6%
transfer machines for working metal
Lathes (including turning centres) for
8458 1.6%
removing metal
Machine-tools (including way-type unit head
machines) for drilling, boring, milling,
8459 treading or tapping by removing metal, other 1.6%
than lathes (including turning centres) of
heading 8458
143
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Machine-tools for deburring, sharpening,
grinding, honing, lapping, polishing or
otherwise finishing metal,or cermets by means
8460 of grinding stones, abrasives or polishing 1.6%
products, other than gear cutting, gear
grinding or gear finishing machines of
heading 8461
Machine-tools for planing, shaping, slotting,
broaching, gear cutting, gear grinding or gear
8461 finishing, sawing, cutting-off and other 1.6%
machine tools working by removing metal,or
cermets, not elsewhere specified or included
Machine-tools (including presses) for working
metal by forging, hammering or die-stamping;
machine-tools (including presses) for working
8462 metal by bending, folding, straightening, 1.6%
flattening, shearing, punching or notching;
presses for working metal or metal carbides
not specified above
Other machine-tools for working metal, or
8463 1.6%
cermets, without removing material
Machine-tools for working stone, ceramics,
8464 concrete, asbestos- cement or like mineral 1.6%
materials or for cold working glass
Machine-tools (including machines for
nailing, stapling, glueing or otherwise
8465 assembling) for working wood, cork, bone, 1.6%
hard rubber, hard plastics or similar hard
materials
Parts and accessories suitable for use solely or
principally with the machines of headings
8456 to 8465 including work or tool holders,
8466 self-opening die heads, dividing heads and 1.6%
other special attachments for the machines;
tool holders for any type of tool, for working
in the hand
144
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Tools for working in the hand, pneumatic,
8467 hydraulic or with self-contained electric or 1.6%
non-electric motor
Machinery and apparatus for soldering,
brazing or welding, whether or not capable of
8468 cutting, other than those of heading 8515; 1.6%
gas-operated surface tempering machines and
appliances
8469 Omitted
Calculating machines and pocket-size data
recording, reproducing and displaying
machines with calculating functions;
8470 accounting machines, postage-franking 1%
machines, ticket-issuing machines and similar
machines, incorporating a calculating device;
cash registers
Automatic data processing machines and
units thereof; magnetic or optical readers,
machines for transcribing data on to data
8471 1%
media in coded form and machines for
processing such data, not elsewhere specified
or included
Other office machines (for example,
hectograph or stencil duplicating machines,
addres-sing machines, automatic bank note
8472 dispensers, coin sorting machines, coin 1%
counting or wrapping machines, pencil-
sharpening machines, perfo-rating or stapling
machines)
Parts and accessories (other than covers,
carrying cases and the like) suitable for use
8473 1%
solely or principally with machines of
headings 8470 to 8472
Machinery for sorting, screening, separating,
washing, crushing, grinding, mixing or
kneading earth, stone, ores or other mineral
substances, in solid (including powder or
8474 paste) form; machinery for agglomerating, 1.6%
shaping or moulding solid mineral fuels,
ceramic paste, unhardened cements,
plastering materials or other mineral
products in powder or paste form; machines
145
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
for forming foundry moulds of sand
Machines for assembling electric or electronic
lamps, tubes or valves or flash-bulbs, in glass
8475 1.6%
envelopes; machines or manufacturing or hot
working glass or glassware
Automatic goods-vending machines (for
example, postage stamps, cigarette, food or
8476 1.6%
beverage machines), including money
changing machines
Machinery for working rubber or plastics or
for the manufacture of products from these
8477 1.6%
materials, not specified or included elsewhere
in this Chapter
Machinery for preparing or making up
8478 tobacco, not specified or included elsewhere in 1.6%
this Chapter
Machines and mechanical appliances having
8479 individual functions, not specified or included 1.6%
elsewhere in this Chapter
Moulding boxes for metal foundry; mould
bases; moulding patterns; moulds for metal
8480 1.6%
(other than ingot moulds), metal carbides,
glass, mineral materials, rubber or plastics
Taps, cocks, valves and similar appliances for
pipes, boilers shells, tanks, vats or the like,
8481
including pressure-reducing valves and
thermostatically controlled valves
Pressure reducing valves, thermostatically
848101 1.6%
controlled valves
848102 Others of brass Kg 2.2% 26.6
848103 Others of gun-metal 1.6%
848199 Others 1.6%
8482 Ball or roller bearings 1.6%
Transmission shafts (including cam shafts and
crank shafts) and cranks; bearing housings
and plain shaft bearings; gears and gearing;
8483 ball or roller screws; gear boxes and other 1.6%
speed changers, including torque converters;
flywheels and pulleys, including pulley blocks;
clutches and shaft couplings (including
146
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
universal joints)
Gaskets and similar joints of metal sheeting
combined with other material or of two or
more layers of metal; sets or assortments of
8484 Kg 2.8% 40.3
gaskets and similar joints, dissimilar in
composition, put up in pouches, envelopes or
similar packings; mechanical seals
8485 Deleted
Machines and apparatus of a kind used solely
or principally for the manufacture of semi-
conductor boules or wafers, semi conductor
8486 devices, electronic integrated circuits or flat 1.6%
panel displays; machines and apparatus
specified in note 9(c) to this chapter; parts and
accessories
Machinery parts, not containing electrical
connec-tors, insulators, coils, contacts or other
8487
electrical features, not specified or included
elsewhere in this chapter
Machined parts/components made wholly or
848701 predominantly of Alloy Steel/Stainless Steel 1.6%
manufactured through casting process
Machined parts / components made wholly or
848702 predominantly of Alloy Steel/Stainless Steel, 1.6%
forged or manufactured through forging process
848799 Others 1.6%
CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF ;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Electric motors and generators (excluding
8501 1.8%
generating sets)
8502 Electric generating sets and rotary converters 1.8%
Parts suitable for use solely or principally
8503 1.8%
with the machines of heading 8501 or 8502
147
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Electrical transformers, static converters (for
8504 1.8%
example, rectifiers) and inductors
Electro-magnets; permanent magnets and
articles intended to become permanent
magnets after magnetisation; electro-magnetic
8505 or permanent magnet chucks, clamps and 1.8%
similar holding devices; Electro-magnetic
couplings, clutches and brakes; electro-
magnetic lifting heads
8506 Primary cells and primary batteries 1.8%
Electric accumulators, inclu-ding separators
8507 therefor, whether or not rectangular 1.8%
(including square)
Vacuum cleaner with self- contained electric
8508 1.8%
motor
Electro-mechanical domestic appliances, with
8509 self-contained electric motor other than 1.8%
vacuum cleaners of Heading 8508
Shavers, hair clippers and hair-removing
8510 1.8%
appliances, with self-contained electric motor
Electrical ignition or starting equipment of a
kind used for spark-ignition or compression-
ignition internal combustion engines (for
example, ignition magnetos, magneto-
8511 dynamos, ignition coils, sparking plugs and 1.8%
glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs
of a kind used in conjunction with such
engines
Electrical lighting or signalling equipment
(excluding articles of heading 8539),
8512 1.8%
windscreen wipers, defrosters and demisters,
of a kind used for cycles or motor vehicles
Portable electric lamps designed to function
by their own source of energy (for example,
8513 1.8%
dry batteries, accumulators, magnetos), other
than lighting equipment of heading 8512
148
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Industrial or laboratory electric furnaces and
ovens (including those functioning by
induction or dielectric loss); other industrial
8514 1.8%
or laboratory equipment for the heat
treatment of materials by induction or
dielectric loss
Electric (including electri-cally heated gas),
laser or other light or photo beam, ultrasonic,
electron beam, magnetic pulse or plasma arc
8515 soldering, brazing or welding machines and 1.8%
apparatus, whether or not capable of cutting;
Electric machines and apparatus for hot
spraying of metals or cermets
Electric instantaneous or storage water
heaters and immersion heaters; electric space
heating apparatus and soil heating apparatus;
electrio-thermic hair-dressing apparatus (for
example hair dryers, hair curlers, curling tong
8516 1.8%
heaters) and hand dryers; electric smoothing
irons; other electro-thermic appliances of a
kind used for domestic purposes; electric
heating resistors, other than those of heading
8545
Telephone sets, including telephones for
cellular net works or for other wireless
networks; other apparatus for the
transmission or reception of voice, images or
8517 other data, including appa-ratus for
communication in a wired or wireless network
(such as a local or wide area network), other
than trans-mission or reception appa-ratus of
Heading 8443, 8525, 8527 or 8528
Cellular Mobile Phones, with or without
851701 Piece 4% 350
accessories
851799 Others 1%
Microphones and stands therefor;
Loudspeakers, whether or not mounted in
their enclosures; headphones and earphones,
whether or not combined with a microphone,
8518 1%
and sets consisting of a microphone and one
or more loudspeakers; audio-frequency
electric amplifiers; electric sound amplifier
sets
149
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
8519 Sound recording or reproducing apparatus 1%
8520 Omitted
Video recording or reproducing apparatus,
8521 1%
whether or not incorporating a video tuner
Parts and accessories suitable for use solely or
8522 principally with the apparatus of headings 1%
8519 to 8521
Discs, tapes, solid state non volatile storage
devices "smart cards" and other media for the
recording of sound or of other phenolmena,
8523 1%
whether or not recorded, including matrices
and masters for the production of discs, but
excluding products of Chapter 37
8524 Deleted
Transmission apparatus for radio-
broadcasting or television, whether or not
incorporating reception apparatus or sound
8525 1%
recording or reproducing apparatus;
television cameras, digital cameras and video
camera recorders
Radar apparatus, radio navigational aid
8526 apparatus and radio remote control 1%
apparatus
Reception apparatus for radio-broadcasting,
whether or not combined, in the same
8527 1%
housing, with sound recording or reproducing
apparatus or a clock
Monitors and projectors, not incorporating
television reception apparatus; reception
apparatus for television, whether or not
8528 1%
incorporating radio-broadcast receivers or
sound or video recording or reproducing
apparatus
Parts suitable for use solely or principally
8529 1%
with the apparatus of headings 8525 to 8528
Electrical signaling, safety or traffic control
equipment for railways, tramways, roads,
8530 inland waterways, parking facilities, port 1.8%
installations or airfields (other than those of
heading 8608)
150
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Electric sound or visual signalling apparatus
(for example, bells, sirens, indicator panels,
8531 1%
burglar or fire alarms), other than those of
heading 8512 or 8530
Electrical capacitors, fixed, variable or
8532 1%
adjustable (pre-set)
Electrical resistors (including rheostats and
8533 1%
potentio-meters), other than heating resistors
8534 Printed circuits 1%
Electrical apparatus for switching or
protecting electrical circuits, or for making
connections to or in electrical circuits (for
8535 example, switches, fuses, lighting arresters,
voltage limiters, surge suppressors, plugs and
other connectors, junction boxes), for a
voltage exceeding 1,000 volts
Tinned/Untinned cables lugs/ sockets/
853501 connections/ ferules/ terminal ends, made of Kg 2.2% 49
copper
853599 Others 1.8%
Electrical apparatus for switching or
protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge
8536 suppressors, plugs, sockets, lamp-holders, and
other connectors, junction boxes), for a
voltage not exceeding 1,000 volts; connectors
for optical fibres, optical fibre bundles or
cables
853601 Of Copper Kg 2.2% 49
853602 Of Brass Kg 2.2% 39.5
853603 Of Aluminium 1.5%
853699 Others 1.5%
Boards, panels, consoles, desks, cabinets and
other bases, equipped with two or more
apparatus of heading 8535 or 8536, for
electric control or the distribution of
8537 1.8%
electricity, including those incorporating
instruments or apparatus of Chapter 90, and
numerical control apparatus, other than
switching apparatus of heading 8517
151
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Parts suitable for use solely or principally
8538 with the apparatus of headings 8535, 8536 or
8537
853801 Of Copper Kg 2.2% 49
853802 Of Brass Kg 2.2% 39.5
853803 Of Aluminium 1.5%
853899 Others 1.5%
Electric filament or discharge lamps including
sealed beam lamp units and ultra-violet or
8539 1.8%
infra-red lamps, arc lamps; light-emitting
diode (LED) lamps
Thermionic, cold cathode or photocathode
valves and tubes (for example, vacuum or
8540 vapour or gas filled valves and tubes, mercury 1%
arc rectifying valves and tubes, cathode-ray
tubes, television camera tubes)
Diodes, transistors and similar semi-
conductor devices; photosensitive semi-
conductor devices; including photo voltaic
8541 1%
cells, whether or not assembled in modules or
made up into panels; light-emitting diodes
(LED); mounted piezo-electric crystals
8542 Electronic integrated circuits 1%
Electrical machines and apparatus having
8543 individual functions, not specified or included 1.8%
elsewhere in this Chapter
Insulated (including enamelled or anodised)
wire, cable (including co-axial cable) and
other insulated electric conductors, whether
8544 or not fitted with connectors; optical fibre
cables, made up of individually sheathed
fibres, whether or not assembled with electric
conductors or fitted with connectors
Optical fibre cables, made up of individually
854401 sheathed fibres, whether or not assembled with 1%
electric conductors or fitted with connectors
854499 Others 1.8%
Carbon electrodes, carbon brushes, lamp
carbons, battery carbons and other articles of
8545 1.8%
graphite or other carbon, with or without
metal, of a kind used for electrical purposes
152
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
8546 Electrical insulators of any material 1.8%
Insulating fittings for electrical machines,
appliances or equipment, being fittings wholly
of insulating material apart from any minor
components of metal (for example, threaded
8547 sockets) incorporated during moulding solely 1.8%
for the purposes of assembly, other than
insulators of heading 8546; electrical conduit
tubing and joints therefor, of base metal lined
with insulating material
Waste and scrap of primary cells, primary
batteries and electric accumulators; spent
primary cells, spent primary batteries and
8548
spent electric accumulators; electrical parts of
machinery or apparatus, not specified or
included elsewhere in this Chapter
Waste and scrap of primary cells/primary
batteries/electric accumulators; spent primary
854801 Nil
cells, spent primary batteries and spent electric
accumulators
Machined parts/components made wholly or
854802 predominantly of Alloy Steel/Stainless Steel 1.6%
manufactured through casting process
Machined parts / components made wholly or
854803 predominantly of Alloy Steel/Stainless Steel, 1.6%
forged or manufactured through forging process
854899 Others 1.6%
CHAPTER 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF;
RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;
MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALING
EQUIPMENT OF ALL KINDS
Rail locomotives powered from an external
8601 source of electricity or by electric 1.8%
accumulators
8602 Other rail locomotives; locomotive tenders 1.8%
153
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Self-propelled railway or tramway coaches,
8603 vans and trucks, other than those of heading 1.8%
8604
Rail or tramway maintence or service vehicles
whether or not self-propelled (for example,
8604 workshops, cranes, ballast tampers, track- 1.8%
liners, testing coaches and track inspection
vehicles)
Railway or tramway passenger coaches, not
self-propelled; luggage vans, post office
8605 coaches and other special purpose railway or 1.8%
tramway coaches, not self-propelled
(excluding those of heading 8604)
Railway or tramway goods vans and wagons,
8606 1.8%
not self-propelled
Parts of railway or tramway locomotives or
8607 1.8%
rolling-stock
Railway or tramway track fixtures and
fittings; mechanical (including electo-
mechanical) signaling, safety or traffic control
8608 1.8%
equipment for railway, tramways, roads,
inland waterways, parking facilities, port
installation or air-fields; parts of the foregoing
Containers (including containers for the
transport of fluids) specially designed and
8609 1.8%
equipped for carriage by one or more modes
of transport
CHAPTER 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND
PARTS AND ACCESSORIES THEREOF
8701 Tractors (other than tractors of heading 8709) 2%
Motor vehicles for the transport of ten or
8702 2%
more persons, including the driver
Motor cars and other motor vehicles
principally designed for the transport of
8703
persons (other than those of heading 8702),
including station wagons and racing cars
154
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Motor cars of a cylinder capacity less than
870301 2.1%
1000cc with manual transmission
Motor cars of a cylinder capacity less than
870302 2.7%
1000cc with automatic transmission
Motor cars of a cylinder capacity of 1000cc and
870303 above and up to 1200cc with manual 3%
transmission
Motor cars of a cylinder capacity of 1000cc and
870304 above and upto 1200cc with automatic 3.7%
transmission
Motor cars of a cylinder capacity exceeding
870305 1200cc but less than 1500cc with manual 3%
transmission
Motor cars of a cylinder capacity exceeding
870306 1200cc but less than 1500cc with automatic 3.7%
transmission
Motor cars of a cylinder capacity of 1500cc and
870307 4%
above with manual transmission
Motor cars of a cylinder capacity of 1500cc and
870308 4.7%
above with automatic transmission
870399 Others 2%
8704 Motor vehicles for the transport of goods 2%
Special purpose motor vehicles, other than
those principally designed for the transport of
persons or goods (for example, breakdown
8705 2%
lorries, crane lorries, fire fighting vehicles,
concrete-mixers lorries, spraying lorries,
mobile workshops, mobile radiological units)
Chassis fitted with engines, for the motor
8706 2%
vehicles of headings 8701 to 8705
Bodies (including cabs), for the motor vehicles
8707 2%
of headings 8701 to 8705
Parts and accessories of the motor vehicles of
8708
headings 8701 to 8705
Bumpers and other parts and components of
870801 2%
tractors
870802 Safety seat belts and parts thereof 2%
870803 Brakes and servo brakes and parts thereof 2%
155
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
870804 Gear boxes and parts thereof 2%
Drive axles with differential, whether or not
870805 provided with other transmission components, 2%
non-driving axles and parts thereof
870806 Road wheels and parts thereof 2%
870807 Suspension systems and parts thereof 2%
870808 Radiators and parts thereof 2%
Silencers (mufflers) and exhaust pipes and parts
870809 2%
thereof
870810 Clutches and parts thereof 2%
Steering wheels, steering columns, steering
870811 2%
boxes and parts thereof
Safety airbags with inflator systems and parts
870812 2%
thereof
Vibration dampeners and other parts, made
870813 2%
predominantly of ABS/Poly carbonate ABS
Vibration dampeners and other parts, made
870814 2%
predominantly of synthetic rubber
870899 Others 2%
Works trucks, self-propelled, not fitted with
lifting or handling equipment, of the type used
in factories, warehouses, dock areas or
8709 2%
airports for short distance transport of goods;
tractors of the type used on railway station
platforms; parts of the foregoing vehicles
Tanks and other armoured fighting vehicles,
8710 motorized, whether or not fitted with Nil
weapons, and parts of such vehicles
Motorcycles (including mopeds) and cycles
8711 fitted with an auxiliary motor, with or without
side-cars
Motorcycles of cylinder capacity of 500cc and
871101 Piece 3% 11177
above
871199 Others 2%
Bicycles and other cycles (including delivery
8712
tricycles), not motorised
871201 Bicycle single speed with or without accessories 1 No. 2% 68.3
156
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Multi-speed bicycle with gears/geared hub or
having multi-speed chain wheel and crank with
871202 1 No. 8.6% 463.7
multi-speed free wheel, with or without
accessories
Mountain terrain bicycle with multi speed gear
871203 1 No. 8.2% 323
with or without accessories
871204 Delivery tricycle for goods/Cycle rickshaws 1 No. 2% 68.3
871299 Others 1 No. 2% 68.3
Carriages for disabled persons, whether or
8713 not motorised or otherwise mechanically 2%
propelled
Parts and accessories of vehicles of headings
8714
8711 to 8713
871401 BB axle 100 Pcs 2% 61
871402 BB Cup set of 3 1 Set 2% 0.6
871403 Deleted
871404 Brake set 1 Set 2% 3.2
871405 Chain 100 Pcs 2% 142
871406 Chain Adjuster Pair 2% 0.1
Single speed Chain wheel and Crank (Crank
871407 1 Set 2% 3.1
made of steel)
871408 Cotter pin-Set of 2 1 Set 2% 0.1
Frame made of steel with or without BB cup and
871409 Piece 2% 17
axle
871410 Fork 100 Pcs 2% 531
871411 Fork Fitting 1 Set 2% 0.9
871412 Free wheel single speed 100 Pcs 2% 104
871413 Handle bar made of steel 1 Set 2% 5.4
871414 Handle stem made of steel 100 Pcs 2% 101.6
871415 Hub (front or rear) made of steel 100 Pcs 2% 128
871416 Lamp bracket 100 Pcs 2% 42
871417 Mudguard (pair) Pair 2% 3.8
871418 Pedal (pair) Pair 2% 1.5
871419 Rim (pair) made of steel Pair 2% 6.4
871420 Saddle 100 Pcs 2% 332
871421 Seat Pillar 100 Pcs 2% 41
871422 Spokes set of 144 pieces 1 Set 2% 4
157
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Single speed Chain wheel and Crank (Crank
871423 Kg 2% 13.5
made of aluminium)
871424 Cranks made of aluminium Kg 2% 15
871425 Triple chain wheel and crank set 1 Set 2% 4
871426 Handle Bar Switch Piece 2% 20
871427 Half Collets for engine valves Piece 2% 3
Motorcycles including Moped Chain/
871428 Automotive Timing Chains (all types including Kg 2% 10
spares)
871429 Chain wheel Piece 2% 3
871430 Multispeed free wheel Piece 2% 3
Frame made of aluminium with or without BB
871431 Piece 2% 15
cup and axle
871499 Others Kg 2% 9
8715 Baby carriages and parts thereof 2%
Trailers and semi-trailers; other vehicles, not
8716
mechanically propelled; parts thereof
Self-loading or self-unloading trailers and semi
871601 1 No. 2% 3364
trailers of a type used for agricultural purposes
871699 Others 2%
CHAPTER 88
AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
Balloons and dirigibles; gliders, hang gliders
8801 1.8%
and other non-powered aircraft
Other aircraft (for example, helicopters,
8802 aeroplanes); spacecraft (including satellites) 1.8%
and suborbital and spacecraft launch vehicles
8803 Parts of goods of heading 8801 or 8802 1.8%
Parachutes (including dirigible parachutes
8804 and paragliders) and rotochutes; parts thereof 1.8%
and accessories thereto
Aircraft launching gear; deck-arrestor or
8805 similar gear; ground flying trainers; parts of 1.8%
the foregoing articles
158
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
Cruise ships, excursion boats, ferry-boats,
8901 cargo ships, barges and similar vessels for the Nil
transport of persons or goods
Fishing vessels; factory ships and other vessels
8902 Nil
for processing or preserving fishery products
Yachts and other vessels for pleasure or
8903 1.8%
sports; rowing boats and canoes
8904 Tugs and pusher craft Nil
Light-vessels, fire-floats, dredgers, floating
cranes, and other vessels the navigability of
8905 which is subsidiary to their main function;
floating docks; floating or submersible
drilling or production platforms
Floating/submersible drilling or production
890501 1.8%
platform
890599 Others Nil
Other vessels, including warships and
8906 Nil
lifeboats other than rowing boats
Other floating structures ( for example, rafts,
8907 tanks, coffer-dams, landing-stages, buoys and 1.8%
beacons)
Vessels and other floating structures for
8908 Nil
breaking up
CHAPTER 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES
THEREOF
Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading 8544; sheets and plates of polarising
9001 material; lenses (including contact lenses),
prisms, mirrors and other optical elements, of
any material, unmounted, other than such
elements of glass not optically worked
Optical fibres and optical fibre bundles; optical
900101 1%
fibre cables other than those of heading 8544
159
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
900199 Others 1.3%
Lenses, prisms, mirrors and other optical
elements, of any material, mounted, being
9002 parts of or fittings for instruments or 1.3%
apparatus, other than such elements of glass
not optically worked
Frames and mountings for spectacles, goggles
9003 1.3%
or the like, and parts thereof
Spectacles, goggles and the like, corrective,
9004 1.3%
protective or other
Binoculars, monoculars, other optical
telescopes, and mountings therefor; other
9005 astronomical instruments and mountings 1.3%
therefor, but not including instruments for
radio-astronomy
Photographic (other than cinematographic)
cameras; photographic flashlight apparatus
9006 1.3%
and flash bulbs other than discharge lamps of
heading 8539
Cinematographic cameras and projectors
9007 whether or not incorporating sound recording 1.3%
or reproducing apparatus
Image projectors, other than
9008 cinematographic; photographic (other than 1.3%
cinematographic) enlargers and reducers
9009 Omitted
Apparatus and equipment for photographic
(including cinematographic) laboratories, not
9010 1.3%
specified or included elsewhere in this
chapter; negatoscopes; projection screens
Compound optical microscopes, including
9011 those for photomicrography, cine- 1.3%
photomicrography or microprojection
Microscopes other than optical microscopes;
9012 1.3%
diffraction apparatus
Liquid crystal devices not constituting articles
provided for more specifically in other
headings; lasers, other than laser diodes;
9013 1%
other optical appliances and instruments, not
specified or included elsewhere in this
Chapter
160
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Direction finding compasses; other
9014 1.3%
navigational instruments and appliances
Surveying (including photo-grammetrical
surveying), hydrographic, oceanographic,
9015 hydrological, meterological or geo-physcial 1.3%
instruments and appliances, excluding
compasses; rangefinders
Balances of a sensitivity of 5cg or better, with
9016 1.3%
or without weights
Drawing, marking-out or mathematical
calculating instruments (for example, drafting
machines, pantographs, protractors, drawing
sets, slide rules, disc calculators); instruments
9017 1.3%
for measuring length, for use in the hand (for
example, measuring rods and tapes,
micrometers, callipers), not specified or
included elsewhere in this chapter
Instruments and appliances used in medical,
surgical, dental or veterinary sciences,
9018 including scientigraphic apparatus, other 1.3%
electro-medical apparatus and sight-testing
instruments
Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
9019 apparatus; ozone therapy, oxygen therapy, 1.3%
aerosol therapy, artificial respiration or other
therapeutic respiration apparatus
Other breathing appliances and gas masks,
9020 excluding protective masks having neither 1.3%
mechanical parts nor replaceable filters
Orthopaedic appliances, including crutches,
surgical belts and trusses; splints and other
fracture appliances; artificial parts of the
9021 body; hearing aids and other appliances 1.3%
which are worn or carried, or implanted in
the body, to compensate for a defect or
disability
161
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Apparatus based on the use of X-rays or of
alpha, beta or gamma radiations, whether or
not for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy
9022 1.3%
apparatus, X-ray tubes and other X-ray
generators, high tension generators, control
panels and desks, screens, examination or
treatment tables, chairs and the like
Instruments, apparatus and models, designed
for demonstrational purposes (for example, in
9023 1.3%
education or exhibitions), unsuitable for other
uses
Machines and appliances for testing the
hardness, strength, compressibility, elasticity
9024 or other mechanical properties of materials 1.3%
(for example, metals, wood, textiles, paper,
plastics)
Hydrometers and similar floating
instruments, thermometers, pyrometers,
9025 barometers, hygrometers and psychrometers, 1.3%
recording or not, and any combination of
these instruments
Instruments and apparatus for measuring or
checking the flow, level, pressure or other
variables of liquids or gases (for example, flow
9026 1%
meters, level gauges, manometers, heat
meters), excluding instruments and apparatus
of heading 9014, 9015, 9028 or 9032)
Instrments and apparatus for physical or
chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and
apparatus for measuring or checking
9027 1%
viscosity, porosity, expansion, surfacetension
or the like; instruments and apparatus for
measuring or checking quantities of heat,
sound or light (including exposure meters);
microtomes
Gas, liquid or electricity supply or production
9028 1.3%
meters, including calibrating meters therefor
162
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Revolution counters, production counters,
taximeters, mileometers, pedometers and the
9029 like; speed indicators and tacho meters, other 1.3%
than those of heading 9014 or 9015;
stroboscopes
Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or
checking electrical quantities, excluding
9030 meters of heading 9028; instruments and 1%
apparatus for measuring or detecting alpha,
beta, gamma, X-ray, cosmic or other ionising
radiations
Measuring or checking instruments,
appliances and machines, not specified or
9031 1%
included elsewhere in this chapter; profile
projectors
Automatic regulating or controlliing
9032 1.3%
instruments and apparatus
Parts and accessories (not specified or
included elsewhere in this chapter) for
9033 1.3%
machines, appliances, instru-ments or
apparatus of chapter 90
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
Wrist-watches, pocket-watches and other
watches, including stop-watches, with case of
9101 Nil
precious metal or of metal clad with precious
metal
Wrist-watches, pocket-watches and other
9102 watches, including stop watches, other than 1.3%
those of heading 9101
Clocks with watch movements, excluding
9103 1.3%
clocks of heading 9104
Instrument panel clocks and clocks of a
9104 similar type for vehicles, aircraft, spacecraft 1.3%
or vessels
9105 Other clocks 1.3%
163
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Time of day recording apparatus and
apparatus for measuring, recording or
otherwise indicating intervals of time, with
9106 1.3%
clock or watch movement or with
synchronous motor (for example, time-
registers, time-recorders)
Time switches with clock or watch movement
9107 1.3%
or with synchronous motor
9108 Watch movements, complete and assembled 1.3%
9109 Clock movements, complete and assembled 1.3%
Complete watch or clock movements,
unassembled or partly assembled (movement
9110 1.3%
sets); incomplete watch or clock movements,
assembled; rough watch or clock movements
9111 Watch cases and parts thereof
Cases of precious metal or of metal clad with
911101 Nil
precious metals
911199 Others 1.3%
Clock cases and cases of a similar type for
9112
other goods of this chapter, and parts thereof
Cases of precious metal or of metal clad with
911201 Nil
precious metals
911299 Others 1.3%
Watch straps, watch bands and watch
9113
bracelets, and parts thereof
Of precious metal or of metal clad with precious
911301 Nil
metals
911399 Others 1.3%
9114 Other clock or watch parts 1.3%
CHAPTER 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
Pianos, including automatic pianos; harpsi-
9201 chords and other keyboard stringed 1.3%
instruments
164
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other string musical instruments (for
9202 1.3%
example, guitars, violins, harps)
9203 Omitted
9204 Omitted
Wind musical instruments (for example,
keyboard pipe organs, accordions, clarinets,
9205 1.3%
trumpets, bagpipes) other than fairground
organs and mechanical street organs
Percussion musical instruments (for example,
9206 drums, xylophones, cymbals, castanets, 1.3%
maracas)
Musical instruments, the sound of which is
9207 produced, or must be amplified, electrically 1.3%
(for example, organs, guitars, accordions)
Musical boxes, fairground organs, mechanical
street organs, mechanical singing birds,
musical saws and other musical instruments
9208 not falling within any other heading of this 1.3%
Chapter; decoy calls of all kinds; whistles, call
horns and other mouth-blown sound
signalling instruments
Parts (for example, mechanisms for musical
boxes) and accessories (for example, cards,
9209 discs and rolls for mechanical instruments) of 1.3%
musical instruments; metronomes, tuning
forks and pitch pipes of all kinds
CHAPTER 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Military weapons, other than revolvers,
9301 Nil
pistols and the arms of heading 9307
Revolvers and pistols, other than those of
9302 Nil
heading 9303 or 9304
Other firearms and similar devices which
operate by the firing of an explosive charge
(for example, sporting shotguns and rifles,
muzzle-loading firearms, Very pistols and
9303 Nil
other devices designed to project only signal
flares, pistols and revolvers for firing blank
ammunition, captive-bolt humane killers, line-
throwing guns)
165
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other arms (for example, spring, air or gas
9304 guns and pistols, truncheons), exclu-ding Nil
those of heading 9307
Parts and accessories of articles of headings
9305 Nil
9301 to 9304
Bombs , grenades, torpedoes, mines, missiles,
and similar munitions of war and parts
9306 thereof; cartridges and other ammunition and Nil
projectiles and parts thereof, including shot
and cartridge wads
Swords, cut lasses, bayonets, lances and
9307 similar arms and parts thereof and scabbards Nil
and sheaths therefor
CHAPTER 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR
STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE
SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND
THE LIKE; PREFABRICATED BUILDINGS
Seats (other than those of heading 9402),
9401 whether or not convertible into beds, and 1.3%
parts thereof
Medical, surgical, dental or veterinary
furniture (for example, operating tables,
examination tables, hospital beds with
9402 mechanical fittings, dentists' chairs); barbers' 1.3%
chairs and similar chairs, having rotating as
well as both reclining and elevating
movements; parts of the foregoing articles
9403 Other furniture and parts thereof 1.3%
Mattress supports; articles of bedding and
similar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes and
9404 pillows) fitted with springs or stuffed or
internally fitted with any material or of
cellular rubber or plastics, whether or not
covered
Pillow/Cushions/Quilts/Pouffles made of cotton
940401 Kg 2.8% 35
fabric filled with poly-fil
Pillow/Cushions/Quilts/Pouffles made of man
940402 Kg 2.3% 23
made textile fabric filled with poly-fil
166
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Other Pillow/Cushions/Quilts/ Pouffles filled
940403 Kg 2.5% 29
with poly-fil
940499 Others 1.3%
Lamps and lighting fittings including
searchlights and spotlights and parts thereof,
not elsewhere specified or included;
9405 illuminated signs, illuminated name-plates
and the like, having a permanently fixed light
source, and parts thereof not elsewhere
specified or included
940501 Of Brass Kg 2.2% 39.5
940502 Of Copper Kg 2.2% 49
940503 Of Wrought iron 1.6%
940504 Of Aluminium 1.5%
940505 Of Glass Kg 4% 29.6
940599 Others 1.3%
9406 Prefabricated buildings 1.3%
CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
9501 Deleted
9502 Deleted
Tricycles, scooter, pedal cars and similar
wheeled toys, dolls' carriages, dolls; other
9503 toys; reduced-size ("scale") models and
similar recreational models, working or not;
puzzles of all kinds
950301 Cricket bats made of plastic 1.5%
950302 Plastic rounder bat 1.5%
Cricket set made of plastic consisting of two
950303 bats, two balls, two bases and six stumps in a 1.5%
nylon carrying bag
Soft toys made of textile fabrics with or without
950304 1.5%
polyfill stuffing
950399 Other 1.5%
167
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Video game consoles and machines, articles of
funfair, table or parlour games, including
9504
pintables, billiards, special tables for casino
games and automatic bowling alley equipment
950401 Carrom Board, with or without coins and strikers 1.5%
950499 Others 1.5%
Festive, carnival or other entertainment
9505 articles, including conjuring tricks and 1.3%
novelty jokes
Articles and equipment for general physical
exercise, gymnastics, athletics, other sports
9506 (including table-tennis) or out-door games,
not specified or included elsewhere in this
Chapter; swimming pools and paddling pools
950601 Table tennis bat Piece 4.9% 40.6
950602 Table tennis table Piece 3.4% 745
950603 Lawn-tennis balls Piece 2.2% 2.3
Inflatable balls made predominantly of synthetic
950604 1.7%
material, other than polyurethane
950605 Inflatable balls made of Polyurethane Piece 4.3% 26
950606 Cricket balls with outer covering of leather 1.5%
Cricket, Hockey, Boxing, Football and other
950607 1.5%
Sports Gloves
950608 Cricket bat made of English willow Piece 7.3% 800
950609 Cricket bat made of other than English willow Piece 6.3% 83
950610 Made-up sports nets of nylon Kg 3% 25.5
Made-up sports nets of other man made textile
950611 Kg 3.2% 19
material
950612 Swimming pools and paddling pools 1.5%
950613 Rubber bladders 1.5%
Protective sports gear (excluding leg guards)
950614 whether padded or not, including shoulder 1.7%
guards and shin guards
168
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
950615 Rounders bat made of wood 1.5%
950616 Leg guards Pair 2.7% 56
950699 Others 1.5%
Fishing rods, fish-hooks and other line fishing
tackle; fish landing nets, butterfly nets and
9507 similar nets; decoy "birds" (other than those 1.5%
of heading 9208 or 9705) and similar hunting
or shooting requisites
Roundabouts, swings, shooting galleries and
other fairground amusements; traveling
9508 1.5%
circuses, traveling menageries and traveling
theatres
CHAPTER 96
MISCELLANEOUS MANUFACTURED ARTICLES
Worked ivory, bone, tortoise-shell, horn,
antlers, coral, mother-of-pearl and other
9601 animal carving material, and articles of these Nil
materials (including articles obtained by
moulding)
Worked vegetable or mineral carving
material and articles of these materials
moulded or carved articles of wax, of stearin,
of natural gums or natural resins or of
9602 modelling pastes, and other moulded or 1.3%
carved articles, not elsewhere specified or
included; worked, unhardened gelatin (except
gelatin of heading 3503) and articles of
unhardened gelatin
Brooms, brushes (including brushes
constituting parts of machines, appliances or
vehicles), hand-operated mechanical floor
9603 sweepers, not motorised, mops and feather 1.3%
dusters; prepared knots and tufts for broom
or brush making; paint pads and rollers;
squeegees (other than roller squeegees)
9604 Hand sieves and hand riddles 1.3%
Travel sets for personal toilet, sewing or shoe
9605 1.3%
or clothes cleaning
169
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Buttons, press-fasteners, snap-fasteners and
9606 press-studs, button moulds and other parts of 1.3%
these articles; button blanks
9607 Slide fasteners and parts thereof 1.3%
Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens;
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen
9608
holders, pencil holders and similar holders;
parts (including caps and clips) of the
foregoing articles, other than those of heading
9609
960801 Ball point pens 1000 Pcs 4.2% 269
Felt tipped and other porous tipped pens and
960802 1000 Pcs 4.4% 633
markers
960803 Fountain pens; stylograph pens and other pens 1000 Pcs 4.2% 269
960804 Propelling or sliding pencils 1000 Pcs 2.2% 260
960899 Others including parts 1.5%
Pencils (other than pencils of heading 9608),
crayons, pencil leads, pastels, drawing
9609 1.3%
charcoals, writing or drawing chalks and
tailors' chalks
Slates and boards, with writing or drawing
9610 1.3%
surfaces, whether or not framed
Date, sealing or numbering stamps, and the
like (including devices for printing or
embossing labels), designed for operating in
9611 1.3%
the hand; hand-operated composing sticks
and hand printing sets incorporating such
composing sticks
Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,
9612 whether or not on spools or in cartridges; ink- 1.3%
pads, whether or not inked, with or without
boxes
Cigarette lighters and other lighters, whether
9613 or not mechanical or electrical, and parts 1.3%
thereof other than flints and wicks
170
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Smoking pipes (including pipe bowls) and
9614 1.3%
cigar or cigarette holders, and parts thereof
Combs, hair-slides and the like, hairpins,
curling pins, curling grips, hair-curlers and
9615
the like, other than those of heading 8516,
and parts thereof
961501 Combs, made of plastics/metal 1.3%
961599 Others 1.3%
Scent sprays and similar toilet sprays, and
mounts and heads therefor; powder-puffs and
9616 1.3%
pads for the application of cosmetics or toilet
preparations
Vacuum flasks and other vacuum vessels,
9617 complete with cases; parts thereof other than 1.3%
glass inners
Tailors' dummies and other lay figures;
9618 automata and other animated displays, used 1.3%
for shop window dressing
Sanitary towels (pads) and tampons, napkins
9619 and napkin liners for babies and similar 1.3%
articles, of any material
Monopods, bipods, tripods and similar
9620 1.3%
articles
CHAPTER 97
WORKS OF ART, COLLECTOR'S' PIECES AND ANTIQUES
Paintings, drawings and pastels, executed
entirely by hand, other than drawings of
9701 heading 4906 and other than hand-painted or Nil
hand-decorated manufactured articles;
collages and similar decorative plaques
9702 Original engravings, prints and lithographs Nil
Original sculptures and statuary, in any
9703 Nil
material
171
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Postage or revenue stamps, stamp-post marks,
first-day covers, postal stationery (stamped
9704 Nil
paper), and the like, used or unused , other
than those of heading 4907
Collections and collectors' pieces of zoological,
botanical, mineralogical, anatomical,
9705 Nil
historical, archaeological, paleontological,
ethnographic or numismatic interest
9706 Antiques of an age exceeding one hundred
Nil
years
Table
Drawback
Drawback cap per
Tariff Item Description of goods Unit
Rate unit in
Rs.()
(1) (2) (3) (4) (5)
CHAPTER 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Men's or boys' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets), wind-
6101 cheaters, wind-jackets and similar articles,
knitted or crocheted, other than those of
heading 6103
610101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
610102 1.2%
Fibre
610103 Of Man Made Fibres 1.4%
610104 Of Silk (other than containing Noil silk) 0.9%
610105 Of Wool 0.9%
610106 Of Blend containing Wool and Man Made Fibre 0.9%
172
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
610199 Of Others 0.9%
Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
6102 cheaters, wind-jackets and similar articles,
knitted or crocheted, other than those of
heading 6104
610201 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
610202 1.2%
Fibre
610203 Of Man Made Fibres 1.4%
610204 Of Silk (other than containing Noil silk) 0.9%
610205 Of Wool 0.9%
610206 Of Blend containing Wool and Man Made Fibre 0.9%
610299 Of Others 0.9%
Men's or boys' suits, ensembles, jackets,
blazers, trousers, bib and brace overalls,
6103
breeches and shorts (other than swim wear),
knitted or crocheted
Suits (combination comprising of at least one
610301
trouser and one jacket)
61030101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61030102 1.2%
Fibre
61030103 Of Man Made Fibres 1.4%
61030104 Of Silk (other than containing Noil silk) 0.9%
61030105 Of Wool 0.9%
61030106 Of Blend containing Wool and Man Made Fibre 0.9%
61030199 Of Others 0.9%
610302 Jackets, blazers
61030201 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61030202 1.2%
Fibre
61030203 Of Man Made Fibres 1.4%
61030204 Of Silk (other than containing Noil silk) 0.9%
61030205 Of Wool 0.9%
61030206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61030207 1.1%
spandex/ lycra/elastane
173
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61030299 Of Others 0.9%
610303 Trousers, full pants
61030301 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61030302 1.2%
Fibre
61030303 Of Man Made Fibres 1.4%
61030304 Of Silk (other than containing Noil silk) 0.9%
61030305 Of Wool 0.9%
61030306 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61030307 1.1%
spandex/ lycra/elastane
61030399 Of Others 0.9%
Others (including capri/three-fourth pants
610304
and ensembles)
61030401 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61030402 1.2%
Fibre
61030403 Of Man Made Fibres 1.4%
61030404 Of Silk (other than containing Noil silk) 0.9%
61030405 Of Wool 0.9%
61030406 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61030407 1.1%
spandex/ lycra/elastane
61030499 Of Others 0.9%
Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts,
6104 trousers, bib and brace overalls, breeches and
shorts (other than swim wear), knitted or
crocheted
Suits (combination comprising of at least one
610401
trouser and one jacket)
61040101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61040102 1.2%
Fibre
61040103 Of Man Made Fibres 1.4%
61040104 Of Silk (other than containing Noil silk) 0.9%
61040105 Of Wool 0.9%
61040106 Of Blend containing Wool and Man Made Fibre 0.9%
174
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61040199 Of Others 0.9%
610402 Jackets, blazers
61040201 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61040202 1.2%
Fibre
61040203 Of Man Made Fibres 1.4%
61040204 Of Silk (other than containing Noil silk) 0.9%
61040205 Of Wool 0.9%
61040206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61040207 1.1%
spandex/ lycra/elastane
61040299 Of Others 0.9%
Dresses/frocks, skirts, divided skirts,
610403
trousers, full pants
61040301 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61040302 1.2%
Fibre
61040303 Of Man Made Fibres 1.4%
61040304 Of Silk (other than containing Noil silk) 0.9%
61040305 Of Wool 0.9%
61040306 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61040307 1.1%
spandex/ lycra/elastane
61040399 Of Others 0.9%
Others (including capri/three-fourth pants
610404
and ensembles)
61040401 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61040402 1.2%
Fibre
61040403 Of Man Made Fibres 1.4%
61040404 Of Silk (other than containing Noil silk) 0.9%
61040405 Of Wool 0.9%
61040406 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61040407 1.1%
spandex/ lycra/elastane
61040499 Of Others 0.9%
175
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
6105 Men's or boys' shirts, knitted or crocheted
610501 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
610502 1.6%
Fibre
610503 Of Man Made Fibres Piece 2.2% 11
610504 Of Silk (other than containing Noil silk) 0.9%
610505 Of Wool 0.9%
610506 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
610507 1.5%
spandex/lycra/ elastane
610599 Of Others 0.9%
Women's or girls' blouses, shirts and shirt-
6106
blouses, knitted or crocheted
610601 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
610602 1.8%
Fibre
610603 Of Man Made Fibres Piece 2.2% 11
610604 Of Silk (other than containing Noil silk) 0.9%
610605 Of Wool 0.9%
610606 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
610607 1.5%
spandex/lycra/ elastane
610699 Of Others 0.9%
Men's or boys' underpants, briefs, nightshirts,
6107 pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crocheted
Nightshirts, pyjamas, bath robes and dressing
610701
gowns and similar articles
61070101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61070102 1.8%
Fibre
61070103 Of Man Made Fibres Piece 2.2% 22
61070104 Of Silk (other than containing Noil silk) 0.9%
61070105 Of Wool 0.9%
61070106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61070107 1.5%
spandex/lycra/ elastane
176
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61070199 Of Others 0.9%
610702 Briefs, underpants and similar articles
61070201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61070202 1.8%
Fibre
61070203 Of Man Made Fibres Piece 2.2% 8
61070204 Of Silk (other than containing Noil silk) 0.9%
61070205 Of Wool 0.9%
61070206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61070207 1.5%
spandex/lycra/ elastane
61070299 Of Others 0.9%
Women's or girls' slips, petticoats, briefs,
panties, night dresses, pyjamas, negligees,
6108
bathrobes, dressing gowns and similar
articles, knitted or crocheted
Night dresses (including nightshirts),
610801 pyjamas, negligees bathrobes and dressing
gowns and similar articles
61080101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61080102 1.8%
Fibre
61080103 Of Man Made Fibres Piece 2.2% 22
61080104 Of Silk (other than containing Noil silk) 0.9%
61080105 Of Wool 0.9%
61080106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61080107 1.5%
spandex/lycra/ elastane
61080199 Of Others 0.9%
Slips, petticoats, briefs, panties and similar
610802
articles
61080201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61080202 1.8%
Fibre
61080203 Of Man Made Fibres Piece 2.2% 8
61080204 Of Silk (other than containing Noil silk) 0.9%
61080205 Of Wool 0.9%
177
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61080206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61080207 1.5%
spandex/lycra/ elastane
61080299 Of Others 0.9%
T-shirts, singlets and other vests, knitted or
6109
crocheted
610901 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
610902 Piece 2.2% 11
Fibre
610903 Of Man Made Fibres Piece 2.2% 13
610904 Of Silk (other than containing Noil silk) 0.9%
610905 Of Wool 0.9%
610906 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
610907 1.5%
spandex/lycra/ elastane
610999 Of Others 0.9%
Jerseys, pullovers, cardigans, waistcoats an
6110
similar articles, knitted or crocheted
611001 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
611002 1.8%
Fibre
611003 Of Man Made Fibres Piece 2.2% 25
611004 Of Silk (other than containing Noil silk) 0.9%
611005 Of Wool 0.9%
611006 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
611007 1.5%
spandex/lycra/ elastane
611099 Of Others 0.9%
Babies' garments and clothing accessories,
6111
knitted or crocheted
611101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
611102 1.8%
Fibre
611103 Of Man Made Fibres Piece 2.2% 11
611104 Of Silk (other than containing Noil silk) 0.9%
611105 Of Wool 0.9%
611106 Of Blend containing Wool and Man Made Fibre 0.9%
178
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of Cotton containing 1% or more by weight of
611107 1.5%
spandex/lycra/ elastane
611199 Of Others 0.9%
Track suits, ski suits and swimwear, knitted
6112
or crocheted
611201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
611202 1.8%
Fibre
611203 Of Man Made Fibres Piece 2.2% 11
611204 Of Silk (other than containing Noil silk) 0.9%
611205 Of Wool 0.9%
611206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
611207 1.5%
spandex/lycra/ elastane
611299 Of Others 0.9%
Garments, made up of knitted or crocheted
6113
fabrics of heading 5903, 5906 or 5907
611301 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
611302 Piece 2.2% 11
Fibre
611303 Of Man Made Fibres Piece 2.2% 13
611304 Of Silk (other than containing Noil silk) 0.9%
611305 Of Wool 0.9%
611306 Of Blend containing Wool and Man Made Fibre 0.9%
611399 Of Others 0.9%
6114 Other garments, knitted or crocheted
Women's or girls' blouses, shirts and shirt-
611401 blouses, knitted or crocheted with tightening
at the bottom
61140101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61140102 1.8%
Fibre
61140103 Of Man Made Fibres Piece 2.2% 11
61140104 Of Silk (other than containing Noil silk) 0.9%
61140105 Of Wool 0.9%
61140106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61140107 1.5%
spandex/lycra/ elastane
179
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61140199 Of Others 0.9%
611402 Women's or girls' tops/cami
61140201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61140202 1.8%
Fibre
61140203 Of Man Made Fibres Piece 2.2% 11
61140204 Of Silk (other than containing Noil silk) 0.9%
61140205 Of Wool 0.9%
61140206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61140207 1.5%
spandex/lycra/ elastane
61140299 Of Others 0.9%
Other jackets not covered under heading 6103
611403
or 6104
61140301 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61140302 1.2%
Fibre
61140303 Of Man Made Fibres 1.4%
61140304 Of Silk (other than containing Noil silk) 0.9%
61140305 Of Wool 0.9%
61140306 Of Blend containing Wool and Man Made Fibre 0.9%
61140399 Of Others 0.9%
Kurta and Salwar/ Salwar suits/ salwar-
611404 kameez/ churidar-kameez, with or without
dupatta
61140401 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61140402 1.2%
Fibre
61140403 Of Man Made Fibres 1.4%
61140404 Of Silk (other than containing Noil silk) 0.9%
61140405 Of Wool 0.9%
61140406 Of Blend containing Wool and Man Made Fibre 0.9%
61140499 Of Others 0.9%
611405 Others
61140501 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61140502 Piece 2.2% 11
Fibre
61140503 Of Man Made Fibres Piece 2.2% 13
61140504 Of Silk (other than containing Noil silk) 0.9%
180
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
61140505 Of Wool 0.9%
61140506 Of Blend containing Wool and Man Made Fibre 0.9%
61140507 Protective industrial wear 0.9%
61140599 Of Others 0.9%
Panty hose, tights, stockings, socks and other
hosiery, including graduated compre-ssion
6115 hosiery (for example, stockings for varicose
veins) and footwear without applied soles,
knitted or crocheted
611501 Leggings
61150101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
61150102 1.2%
Fibre
61150103 Of Man Made Fibres 1.4%
61150104 Of Silk (other than containing Noil silk) 0.9%
61150105 Of Wool 0.9%
61150106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61150107 1.1%
spandex/lycra/elastane
61150199 Of Others 0.9%
611502 Others
61150201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61150202 1.8%
Fibre
61150203 Of Man Made Fibres Kg 2.2% 26
61150204 Of Silk (other than containing Noil silk) 0.9%
61150205 Of Wool 0.9%
61150206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
61150207 1.5%
spandex/lycra/ elastane
61150299 Of Others 0.9%
Gloves, mittens and mitts, knitted or
6116
crocheted
611601 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
611602 Kg 2.2% 20
Fibre
611603 Of Man Made Fibres Kg 2.2% 11
611604 Of Silk (other than containing Noil silk) 0.9%
611605 Of Wool 0.9%
181
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
611606 Of Blend containing Wool and Man Made Fibre 0.9%
Gloves, specially designed for use in sports
611607 0.9%
namely Golf Gloves made of textile materials
611699 Of Others 0.9%
Other made up clothing accessories, knitted
6117 or crocheted; knitted or crocheted parts of
garments or of clothing accessories
Shawls, scarves, mufflers, stoles, mantillas
611701
and veils
61170101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61170102 1.8%
Fibre
61170103 Of Man Made Fibres Piece 2.2% 10
61170104 Of Silk (other than containing Noil silk) 0.9%
61170105 Of Wool 0.9%
61170106 Of Blend containing Wool and Man Made Fibre 0.9%
61170199 Of Others 0.9%
611702 Others
61170201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
61170202 Kg 2.2% 11
Fibre
61170203 Of Man Made Fibres Kg 2.2% 13
61170204 Of Silk (other than containing Noil silk) 0.9%
61170205 Of Wool 0.9%
61170206 Of Blend containing Wool and Man Made Fibre 0.9%
61170299 Of Others 0.9%
CHAPTER 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR
CROCHETED
Men's or boys' overcoats, car-coats, cloaks,
anoraks (including ski-jackets), wind-
6201
cheaters, wind jackets and similar articles
other than those of heading 6203
620101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
620102 1.2%
Fibre
620103 Of Man Made Fibres 1.4%
620104 Of Silk (other than containing Noil silk) 0.9%
620105 Of Wool 0.9%
182
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
620106 Of Blend containing Wool and Man Made Fibre 0.9%
620199 Of Others 0.9%
Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
6202
cheaters, wind-jackets and similar articles,
other than those of heading 6204
620201 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
620202 1.2%
Fibre
620203 Of Man Made Fibres 1.4%
620204 Of Silk (other than containing Noil silk) 0.9%
620205 Of Wool 0.9%
620206 Of Blend containing Wool and Man Made Fibre 0.9%
620299 Of Others 0.9%
Men's or boys' suits, ensembles, jackets,
6203 blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear)
Suits (combination comprising of at least one
620301
trouser and one jacket)
62030101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62030102 1.2%
Fibre
62030103 Of Man Made Fibres 1.4%
62030104 Of Silk (other than containing Noil silk) 0.9%
62030105 Of Wool 0.9%
62030106 Of Blend containing Wool and Man Made Fibre 0.9%
62030199 Of Others 0.9%
620302 Jackets, blazers
62030201 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62030202 1.2%
Fibre
62030203 Of Man Made Fibres 1.4%
62030204 Of Silk (other than containing Noil silk) 0.9%
62030205 Of Wool 0.9%
62030206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62030207 1.1%
spandex/ lycra/elastane
183
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of fabrics coated, covered or laminated with
62030208 1.4%
polyurethance
62030299 Of Others 0.9%
620303 Trousers, full pants
62030301 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62030302 1.2%
Fibre
62030303 Of Man Made Fibres 1.4%
62030304 Of Silk (other than containing Noil silk) 0.9%
62030305 Of Wool 0.9%
62030306 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62030307 1.1%
spandex/ lycra/elastane
62030399 Of Others 0.9%
Others (including capri/three-fourth pants
620304
and ensembles)
62030401 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62030402 1.2%
Fibre
62030403 Of Man Made Fibres 1.4%
62030404 Of Silk (other than containing Noil silk) 0.9%
62030405 Of Wool 0.9%
62030406 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62030407 1.1%
spandex/ lycra/elastane
62030499 Of Others 0.9%
Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts,
6204
trousers, bib and brace overalls, breeches and
shorts (other than swimwear)
Suits (combination comprising of at least one
620401
trouser and one jacket)
62040101 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62040102 1.2%
Fibre
62040103 Of Man Made Fibres 1.4%
62040104 Of Silk (other than containing Noil silk) 0.9%
62040105 Of Wool 0.9%
184
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62040106 Of Blend containing Wool and Man Made Fibre 0.9%
62040199 Of Others 0.9%
620402 Jackets, blazers
62040201 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62040202 1.2%
Fibre
62040203 Of Man Made Fibres 1.4%
62040204 Of Silk (other than containing Noil silk) 0.9%
62040205 Of Wool 0.9%
62040206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62040207 1.1%
spandex/ lycra/elastane
Of fabrics coated, covered or laminated with
62040208 1.4%
polyurethance
62040299 Of Others 0.9%
Dresses/frocks, skirts, divided skirts, trousers,
620403
full pants
62040301 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62040302 1.2%
Fibre
62040303 Of Man Made Fibres 1.4%
62040304 Of Silk (other than containing Noil silk) 0.9%
62040305 Of Wool 0.9%
62040306 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62040307 1.1%
spandex/ lycra/elastane
62040399 Of Others 0.9%
Others (including capri/three-fourth pants
620404
and ensembles)
62040401 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62040402 1.2%
Fibre
62040403 Of Man Made Fibres 1.4%
62040404 Of Silk (other than containing Noil silk) 0.9%
62040405 Of Wool 0.9%
62040406 Of Blend containing Wool and Man Made Fibre 0.9%
185
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Of Cotton containing 1% or more by weight of
62040407 1.1%
spandex/ lycra/elastane
62040499 Of Others 0.9%
6205 Men's or boys' shirts
620501 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
620502 1.6%
Fibre
620503 Of Man Made Fibres Piece 2.2% 11
620504 Of Silk (other than containing Noil silk) 0.9%
620505 Of Wool 0.9%
620506 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
620507 1.5%
spandex/ lycra/elastane
620599 Of Others 0.9%
Women's or girls' blouses, shirts and shirt-
6206
blouses
620601 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
620602 1.8%
Fibre
620603 Of Man Made Fibres Piece 2.2% 11
620604 Of Silk (other than containing Noil silk) 0.9%
620605 Of Wool 0.9%
620606 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
620607 1.5%
spandex/ lycra/elastane
620699 Of Others 0.9%
Men's or boys' singlets and other vests,
underpants, briefs, nightshirts, pyjamas,
6207
bath-robes, dressing gowns and similar
articles
Dressing gowns, bathrobes, pyjamas,
620701
nightshirts and similar articles
62070101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62070102 1.8%
Fibre
62070103 Of Man Made Fibres Piece 2.2% 22
62070104 Of Silk (other than containing Noil silk) 0.9%
62070105 Of Wool 0.9%
186
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62070106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62070107 1.5%
spandex/ lycra/elastane
62070199 Of Others 0.9%
Singlets and other vests, underpants, briefs
620702
and similar articles
62070201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62070202 1.8%
Fibre
62070203 Of Man Made Fibres Piece 2.2% 8
62070204 Of Silk (other than containing Noil silk) 0.9%
62070205 Of Wool 0.9%
62070206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62070207 1.5%
spandex/ lycra/elastane
62070299 Of Others 0.9%
Women's or girls' singlets and other vests,
slips, petticoats, briefs, panties, nightdresses,
6208
pyjamas, negliges, bathrobes, dressing gowns
and similar articles
Dressing gowns, bathrobes, pyjamas, negliges,
620801 nightdresses (including nightshirts) and
similar articles
62080101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62080102 1.8%
Fibre
62080103 Of Man Made Fibres Piece 2.2% 22
62080104 Of Silk (other than containing Noil silk) 0.9%
62080105 Of Wool 0.9%
62080106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62080107 1.5%
spandex/ lycra/elastane
62080199 Of Others 0.9%
Singlets and other vests, slips, petticoats,
620802
briefs, panties and similar articles
62080201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62080202 1.8%
Fibre
187
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62080203 Of Man Made Fibres Piece 2.2% 8
62080204 Of Silk (other than containing Noil silk) 0.9%
62080205 Of Wool 0.9%
62080206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62080207 1.5%
spandex/ lycra/elastane
62080299 Of Others 0.9%
6209 Babies' garments and clothing accessories
620901 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
620902 1.8%
Fibre
620903 Of Man Made Fibres Piece 2.2% 11
620904 Of Silk (other than containing Noil silk) 0.9%
620905 Of Wool 0.9%
620906 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
620907 1.5%
spandex/ lycra/elastane
620999 Of Others 0.9%
Garments, made up of fabrics of heading
6210
5602, 5603, 5903, 5906 or 5907
621001 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
621002 Piece 2.2% 11
Fibre
621003 Of Man Made Fibres Piece 2.2% 13
621004 Of Silk (other than containing Noil silk) 0.9%
621005 Of Wool 0.9%
621006 Of Blend containing Wool and Man Made Fibre 0.9%
621099 Of Others 0.9%
Track suits, ski suits and swimwear; other
6211
garments
Women's or girls' blouses, shirts and shirt-
621101
blouses, with tightening at the bottom
62110101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62110102 1.8%
Fibre
188
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
62110103 Of Man Made Fibres Piece 2.2% 11
62110104 Of Silk (other than containing Noil silk) 0.9%
62110105 Of Wool 0.9%
62110106 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62110107 1.5%
spandex/ lycra/elastane
62110199 Of Others 0.9%
621102 Women's or girls' tops/cami
62110201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62110202 1.8%
Fibre
62110203 Of Man Made Fibres Piece 2.2% 11
62110204 Of Silk (other than containing Noil silk) 0.9%
62110205 Of Wool 0.9%
62110206 Of Blend containing Wool and Man Made Fibre 0.9%
Of Cotton containing 1% or more by weight of
62110207 1.5%
spandex/ lycra/elastane
62110299 Of Others 0.9%
Other jackets not covered under heading 6203
621103
or 6204
62110301 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62110302 1.2%
Fibre
62110303 Of Man Made Fibres 1.4%
62110304 Of Silk (other than containing Noil silk) 0.9%
62110305 Of Wool 0.9%
62110306 Of Blend containing Wool and Man Made Fibre 0.9%
62110399 Of Others 0.9%
621104 Protective industrial wear
Protective industrial wear overall/coverall made
62110401 1.1%
of cotton
62110402 Other protective industrial wear made of cotton 1.4%
Protective industrial wear overall/coverall made
62110403 1.4%
of Aramid fibre or Modacrylic fibre
Other protective industrial wear made of Aramid
62110404 1.4%
fibre
189
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
Protective industrial wear overall/coverall made
62110405 1.4%
of Modacrylic fibre
Other protective industrial wear made of
62110406 1.4%
Modacrylic fibre
62110499 Other protective industrial wear 1.1%
Kurta and Salwar/ Salwar suits/ salwar-
621105 kameez/ churidar-kameez, with or without
dupatta
62110501 Of Cotton 1.1%
Of Blend containing Cotton and Man Made
62110502 1.2%
Fibre
62110503 Of Man Made Fibres 1.4%
62110504 Of Silk (other than containing Noil silk) 0.9%
62110505 Of Wool 0.9%
62110506 Of Blend containing Wool and Man Made Fibre 0.9%
62110599 Of Others 0.9%
621106 Others
62110601 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62110602 Piece 2.2% 11
Fibre
62110603 Of Man Made Fibres Piece 2.2% 13
62110604 Of Silk (other than containing Noil silk) 0.9%
62110605 Of Wool 0.9%
62110606 Of Blend containing Wool and Man Made Fibre 0.9%
62110699 Of Others 0.9%
Brassieres, girdles, corsets, braces,
suspenders, garters and similar articles and
6212
parts thereof, whether or not knitted or
crocheted
621201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
621202 Kg 2.2% 20
Fibre
621203 Of Man Made Fibres Kg 2.2% 11
621204 Of Silk (other than containing Noil silk) 0.9%
621205 Of Wool 0.9%
621206 Of Blend containing Wool and Man Made Fibre 0.9%
621299 Of Others 0.9%
6213 Handkerchiefs
190
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
621301 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
621302 Kg 2.2% 20
Fibre
621303 Of Man Made Fibres Kg 2.2% 11
621304 Of Silk (other than containing Noil silk) 0.9%
621305 Of Wool 0.9%
621306 Of Blend containing Wool and Man Made Fibre 0.9%
621399 Of Others 0.9%
Shawls, scarves, mufflers, mantillas, veils and
6214
the like
Shawls, scarves, mufflers, stoles, mantillas
621401
and veils
62140101 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62140102 1.8%
Fibre
62140103 Of Man Made Fibres Piece 2.2% 10
62140104 Of Silk (other than containing Noil silk) 0.9%
62140105 Of Wool 0.9%
62140106 Of Blend containing Wool and Man Made Fibre 0.9%
62140199 Of Others 0.9%
621402 Others
62140201 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
62140202 Kg 2.2% 11
Fibre
62140203 Of Man Made Fibres Kg 2.2% 13
62140204 Of Silk (other than containing Noil silk) 0.9%
62140205 Of Wool 0.9%
62140206 Of Blend containing Wool and Man Made Fibre 0.9%
62140299 Of Others 0.9%
6215 Ties, bow ties and cravats
621501 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
621502 Kg 2.2% 20
Fibre
621503 Of Man Made Fibres Kg 2.2% 11
621504 Of Silk (other than containing Noil silk) 0.9%
621505 Of Wool 0.9%
621506 Of Blend containing Wool and Man Made Fibre 0.9%
191
Drawback
Drawback
Tariff Item Description of goods Unit cap per unit
Rate
in Rs. ()
(1) (2) (3) (4) (5)
621599 Of Others 0.9%
6216 Gloves, mittens and mitts
621601 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
621602 Kg 2.2% 20
Fibre
621603 Of Man Made Fibres Kg 2.2% 11
621604 Of Silk (other than containing Noil silk) 0.9%
621605 Of Wool 0.9%
621606 Of Blend containing Wool and Man Made Fibre 0.9%
Gloves, specially designed for use in sports
621607 0.9%
namely Golf Gloves made of textile materials
621699 Of Others 0.9%
Other made up clothing accessories; parts of
6217 garments or of clothing accessories, other
than those of heading 6212
621701 Of Cotton 1.5%
Of Blend containing Cotton and Man Made
621702 Kg 2.2% 11
Fibre
621703 Of Man Made Fibres Kg 2.2% 13
621704 Of Silk (other than containing Noil silk) 0.9%
621705 Of Wool 0.9%
621706 Of Blend containing Wool and Man Made Fibre 0.9%
621799 Of Others 0.9%
(F.No.609/52/2019-DBK)
(Gopal Krishna Jha)
Director(Drawback)
192
|
