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of <h1>The Fabrics (Additional Duty) Rules, 1995: Extra Duties on Imported Woven Fabrics Under Chapters 52, 54, or 55</h1> The Fabrics (Additional Duty) Rules, 1995, established by the Central Government under the Customs Tariff Act, 1975, impose an additional duty on imported woven fabrics classified under Chapters 52, 54, or 55. This duty equals the excise duty on yarns, dyes, chemicals, or consumables, calculated by applying specified rates to the value of imported fabrics and any applicable customs duty. The duty rates are 5% for cotton fabrics, 25% for polyester filament yarn fabrics, 15% for non-filament yarn fabrics, and 20% for other specified fabrics. These rules took effect upon their publication in the Official Gazette.
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