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        Case ID :

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

        2 February, 2022

        📋
        Contents
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        III. AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

         

        AMENDMENTS

        A.

        Tariff rate changes for Basic Customs Duty [to be effective from 02.02.2022, unless otherwise specified] * [Clause [97(a)] of the Finance Bill, 2022]

        *Will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.

        Rate of Duty

        S. No.

        Heading, sub- heading or tariff item

        Commodity

        From

        To

         

         

        Edible Oils

         

         

        1.

        1516 30 00

        Microbial fats and oils and their fractions

        30%

        100%

         

         

        MSME sector

         

         

        2.

        6601

        Umbrellas

        10%

        20%

         

         

        Gems and Jewellery Sector

         

         

        3.

        7117

        Imitation Jewellery

        20%

        20% or Rs.

        400/kg., whichever is higher

         

         

        Electrical and electronic items

         

         

        4.

        8518 21 ,

        8518 22 ,

        8518 29

        Single or multiple loudspeakers, whether or not mounted in their enclosures

        Note: Effective BCD rate on these goods, other than hearable devices would continue to be ‘15%’. BCD rates on hearable devices will be governed by the Phased Manufacturing Program[PMP] as mentioned at V below.

        15%

        20%

        5.

        8518 30

        Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

        Note: Effective BCD rate on these goods, other than hearable devices would continue to be

        ‘15%’. BCD rates on hearable devices will be governed by the Phased Manufacturing Program[PMP] as mentioned at V below.

        15%

        20%

        6.

        9028 30 10

        Smart Meters

        Note: Effective BCD rate on these goods would continue to be ‘15%’ till 31.03.2022

        15%

        25%

        7.

        9028 90 10

        Printed Circuit Board Assembly of Smart Meters

        Note: Effective BCD rate on these goods would continue to be ‘7.5%’ till 31.03.2022

        10%

        20%

         

         

        Solar Energy Sector

         

         

        8.

        8541 42 00

        Solar Cells (other than those exclusively used with ITA-1 items)

        Note: Effective BCD rate on these goods would continue to be ‘Nil’ till 31.03.2022.

        20%

        25%

        9.

        8541 43 00

        Solar Modules (other than those exclusively used with ITA-1 items)

        Note: Effective BCD rate on these goods would continue to be ‘Nil’ till 31.03.2022.

        20%

        40%

         

        B.

        Tariff rate changes (without any change in the effective rates of Basic Customs Duty) [to be effective from 01.05.2022, unless otherwise specified] * [Clause [97(b)] of the Finance Bill, 2022]

        Note:

        1. The current applied rate of Basic Customs Duty on these commodities operates through their respective exemption/concessional notification(s). Such corresponding entries would be omitted from the concerned notification(s) with effect from the 1st day of May, 2022, as the same would operate through the Customs Tariff Act, 1975, in the manner as detailed below [except S. No. 38 of the list below]. It is an exercise for simplification of the Customs tariff structure and Effective basic customs duty rate (and applicable cesses) of these items would remain unchanged. 
        1. Heading and sub-heading referred in column (2) shall include all tariff items under such heading or sub-heading.

        Rate of Duty

        S. No.

        Chapter, heading, sub- heading, or tariff item

        Commodity

        From

        To

        1.

        0101 21 00

        Pure-bred breeding horses

        30%

        Free

        2.

        0508 00 10

        Coral, unworked or simply prepared but not otherwise worked

        30%

        Free

        3.

        0511 10 00

        Bovine semen

        30%

        5%

        4.

        0801 31 00

        Cashew nuts, in shell

        30%

        2.5%

        5.

        0802 51 00,

        0802 52 00

        Pistachios, in shell and shelled

        30%

        10%

        6.

        0804 10 20,

        0804 10 30

        Soft dates (khayzur or wet dates), hard dates (chhohara or kharek dates)

        30%

        20%

        7.

        0805 10 00,

        0805 50 00,

        Oranges, Lemon and limes

        40%

        30%

        8.

        0806 10 00

        Fresh grapes

        35%

        30%

        9.

        0808 30 00,

        0808 40 00

        Fresh pears, Fresh quinces

        35%

        30%

        10.

        0904 11 10

        Pepper, long

        70%

        30%

        11.

        0907

        Cloves (whole fruit, cloves and stem)

        70%

        35%

        12.

        1001 19 00,

        1001 99 10

        Wheat, other than seed quality

        100%

        40%

        13.

        1005

        Maize (corn)

        70%/60%

        50%

        14.

        1007

        Grain sorghum

        80%

        50%

        15.

        1008 21,

        1008 29

        Millet (Jawar, Bajra, Ragi)

        70%

        50%

        16.

        1104 22 00

        Other worked grains of oats

        30%

        15%

        17.

        1107 10 00

        Malt, not roasted

        40%

        30%

        18.

        1108 12 00

        Maize (corn) starch

        50%

        30%

        19.

        1207 91 00

        Poppy seeds

        70%

        20%

        20.

        1209 91,

        1209 99

        Vegetable seeds, fruit seeds for planting or sowing

        10%

        5%

        21.

        1401 10 00

        Bamboos

        30%

        25%

        22.

        1702 11,

        1702 19

        Lactose and lactose syrup

        30%

        25%

        23.

        1905 31 00,

        1905 32

        Sweet Biscuits, Waffles and wafers

        45%

        30%

        24.

        2207 20 00

        Ethyl alcohol and other spirits, denatured

        30%

        5%

        25.

        2309 10 00

        Dog or cat food, put up for retail sale

        30%

        20%

        26.

        Chapter 23 (except 2309 10 00)

        Residues and waste from the food industries; prepared animal fodder

        30%

        15%

        27.

        25 (except 2515, 2516, 2523, 2524 and items at S. No. 28, 29, 30, 31 and 32 below)

        Salt, Sulphur, Earth and stone, lime etc.

        10%

        5%

        28.

        2503 00 10

        Crude or unrefined sulphur

        10%

        2.5%

        29.

        2510

        Rock phosphate

        5%

        2.5%

        30.

        2520 10 10, 2520 10 20, 2520 10 90

        Gypsum

        10%

        2.5%

        31.

        2523 29

        Portland Cement (other than white Portland cement)

        10%

        Free

        32.

        2528

        Boron Ores and concentrates

        10%

        2.5%

        33.

        2601 to 2617

        [except items at S. No. 34 and 35 below]

        Ores and concentrates

        5%/10%

        2.5%

        34.

        2604 00 00

        Nickel Ore and Concentrate

        5%

        Free

        35.

        2612 10 00

        Uranium Ore and Concentrates

        5%

        Free

        36.

        2620 11 00,

        2620 19

        Zinc slag, ash or residue

        10%

        5%

        37.

        2620 30

        Copper slag, ash or residue

        10%

        5%

        38.

        2701, 2702, 2703

        Coal, Lignite, Peat

        [These items would continue to attract Basic Customs Duty at the rate of 1% through notification No. 50/2017-Cus]

        10%

        5%

        39.

        2704, 2705, 2706

        Coke, coal gas and Tar

        10%

        5%

        40.

        2707

        Oils etc. from coal tar distillation

        10%

        2.5%

        41.

        2708

        Pitch and pitch coke

        10%

        5%

        42.

        2709 00 90

        Oil (other than crude petroleum) obtained from Bituminous Crude

        5%

        Free

        43.

        2710 12 50

        Aviation gasoline confirming to standard IS 1604

        10%

        Free

        44.

        2710, 2711, 2712, 2713, 2714 or 2715

        Petroleum oils and oils obtained from bituminous minerals (excluding Naphtha), petroleum gases, petroleum jelly, petroleum bitumen and other residues of petroleum oil, asphalt.

        10%

        5%

        45.

        2710 12 21,

        2710 12 22,

        2710 12 29

        Light Naphtha, Heavy Naphtha, Full range Naphtha

        10%

        2.5%

        46.

        2710 12 41,

        2710 12 42,

        2710 12 49

        Motor Spirit commonly known as petrol

        10%

        2.5%

        47.

        2710 19 44,

        2710 19 49,

        2710 20 10,

        2710 20 20

        High speed diesel (HSD)

        10%

        2.5%

        48.

        2710 19 39

        Aviation Turbine Fuel (ATF)

        10%

        5%

        49.

        2711 11 00

        Liquefied natural gas (LNG)

        10%

        2.5%

        50.

        2711 12 00

        Propane

        10%

        2.5%

        51.

        2711 13 00

        Butanes

        10%

        2.5%

        52.

        2711 19 10,

        2711 19 20

        Liquefied petroleum gases (LPG)

        10%

        5%

        53.

        2711 21 00,

        2711 29 00

        Natural Gas in gaseous state

        10%

        5%

        54.

        2713 12 10,

        2713 12 90

        Calcined Petroleum Coke

        10%

        7.5%

        55.

        28 (except

        2801, 2802,

        2803, 2804,

        2805, 2809

        20 10, 2810

        00 20, 2814,

        2823 00 10,

        2837 11 00,

        2843 and items at S. No. 56 to 58 below)

        Inorganic Chemicals (other than Chemical Elements, Phosphoric Acid, Boric Acids, Ammonia, Titanium Dioxide etc.)

        10%

        7.5%

        56.

        2801 20 00

        Iodine

        5%

        2.5%

        57.

        2825 40 00

        Nickel oxide and hydroxide

        10%

        Free

        58.

        2844 20 00

        All goods

        10%

        Free

        59.

        29 (except 2905 43 00, 2905 44 00, 2933 71 00, and items at S. No. 60 to 73 below)

        Organic Chemicals (except Mannitol, D-glucitol (Sorbitol) and 6- Hexanelactum)

        10%

        7.5%

        60.

        2901, 2902 (except items listed at S. Nos. 61, 62, and 63 below)

        Cyclic and Acyclic Hydrocarbons (other than o- xylene, p-xylene and styrene)

        10%

        2.5%

        61.

        2902 41 00

        o-xylene

        10%

        Free

        62.

        2902 43 00

        p-xylene

        10%

        Free

        63.

        2902 50 00

        Styrene

        10%

        2%

        64.

        2903 or 2904 (except items at S. No. 65 and 66 below)

        Halogenated, Sulphonated, nitrated or nitrosated derivatives of hydrocarbons (other than methyl chloride, methylene chloride, chloroform and trichloroethylene)

        10%

        5%

        65.

        2903 15 00

        Ethylene Dichloride (EDC)

        10%

        Free

        66.

        2903 21 00

        Vinyl chloride monomer (VCM)

        10%

        2%

        67.

        2905 31 00

        Mono ethylene glycol (MEG)

        10%

        5%

        68.

        2910 20 00

        Methyl oxirane (propylene oxide)

        10%

        5%

        69.

        2917 36 00

        Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA)

        10%

        5%

        70.

        2917 37 00

        Dimethyl terephthalate (DMT)

        10%

        5%

        71.

        2926 10 00

        Acrylonitrile

        10%

        2.5%

        72.

        2933 71 00

        Caprolactam

        10%

        5%

        73.

        2905 43 00, 2905 44 00,

        Mannitol, Sorbitol

        30%

        20%

        74.

        31 (except 3102 21 00, 3102 30 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51 00, 3105 59 00, 3105 60 00, 3105 90 10, 3105 90 90)

        Fertilizers (other than Ammonium Sulphate, Ammonium Nitrate, Sodium nitrate, Potassium Sulphate, Minerals or Chemical fertilizers of NPK)

        10%

        7.5%

        75.

        3201, 3202, 3203, 3204, 3205 00 00, 3206 , 3207 (except 3201 20 00, 3206 11, and 3206 19 00)

        Tanning agents, colouring materials, colour lakes, prepared pigments etc.

        10%

        7.5%

        76.

        3201 20 00

        Wattle extract

        10%

        2.5%

        77.

        3301

        Essential Oils

        30%

        20%

        78.

        3403

        Lubricating preparations etc.

        10%

        7.5%

        79.

        3501, 3502, 3503, 3504, 3505,

        Casein, albumin, gelatin, peptones, dextrin

        30%/50%

        20%

        80.

        3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00

        Miscellaneous Chemical Products like artificial graphite, activated carbon, tall oil, rosin, wood tar etc.

        10%

        7.5%

        81.

        3809 10 00

        Finishing agents with a basis of amylaceous substances

        30%

        20%

        82.

        3823 11 00,

        3823 12 00,

        3823 13 00,

        3823 19 00

        or 3823 70

        Industrial monocarboxylic fatty acids and fatty alcohols

        30%

        7.5%

        83.

        3824 (except 3824 60 and 3824 99 00) and 3827

        Prepared binders for foundry moulds, Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included

        10%

        7.5%

        84.

        3901 to 3915 (except 3904, 3906 90 70, and 3908)

        Plastics in primary forms (except polymers of vinyl chloride , polyamides)

        10%

        7.5%

        85.

        3906 90 70

        Sodium polyacrylate

        10%

        5%

        86.

        4001 21, 4001 22, 4001 29

        Natural rubber in forms other than latex

        25%

        25% or

        ₹ 30/-

        per kg, whichever is lower

        87.

        5002

        Raw Silk, (not thrown)

        30%

        15%

        88.

        5003 to 5006

        Silk Waste and Silk Yarn

        25%

        15%

        89.

        5007

        Woven fabrics of silk or of silk waste

        25%

        20%

        90.

        5101

        Wool, not carded or combed

        25%/30%

        2.5%

        91.

        5102

        Fine or coarse animal hair

        25%

        5%

        92.

        5103 10 10,

        5103 20 10,

        5103 20 20,

        5103 20 90

        Wool waste

        25%

        5%

        93.

        5103 10 90,

        5103 30 00

        Waste of coarse animal hair

        25%

        10%

        94.

        5104

        Garnetted stock of wool or of fine or coarse animal hair

        20%

        10%

        95.

        5105 10 00,

        5105 21 00,

        5105 29 90,

        5105 31 00,

        5105 39 00,

        5105 40 00

        Wool and fine or coarse animal hair, carded or combed

        20%

        10%

        96.

        5105 29 10

        Wool tops

        20%

        2.5%

        97.

        5106, 5107, 5108

        Wool yarn, not put up for retail sale

        20%

        10%

        98.

        5109, 5110

        Wool yarn, put up for retail sale

        25%

        10%

        99.

        5111 11

        Woven fabrics of carded wool or of carded fine animal hair, of weight, not exceeding 300g/sq. m.

        25% or ₹ 135 per sq. m., whichever is higher

        10% or ₹ 115 per sq. m., whichever is higher

        100.

        5111 19

        Woven fabrics of carded wool or of carded fine animal hair, of weight, exceeding 300g/sq. m.

        25% or ₹ 150 per sq. m., whichever is higher

        10% or ₹ 125 per sq. m., whichever is higher

        101.

        5111 20

        Woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man- made filaments

        25% or ₹ 80 per sq. m., whichever is higher

        10% or ₹ 65 per sq. m., whichever is higher

        102.

        5111 30

        Woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man- made staple fibres

        25% or ₹ 75 per sq. m., whichever is higher

        10% or ₹ 65 per sq. m., whichever is higher

        103.

        5111 90

        Other woven fabrics of carded wool or of carded fine animal hair

        25% or ₹ 90 per sq. m., whichever is higher

        10% or ₹ 75 per sq. m., whichever is higher

        104.

        5112 11

        Woven fabrics of combed wool or of combed fine animal hair, of weight, not exceeding 300g/sq. m.

        25% or ₹ 125 per sq. m., whichever is higher

        10% or ₹ 105 per sq. m., whichever is higher

        105.

        5112 19

        Woven fabrics of combed wool or of combed fine animal hair, of weight, exceeding 300g/sq. m.

        25% or ₹ 155 per sq. m., whichever is higher

        10% or ₹ 130 per sq. m., whichever is higher

        106.

        5112 20

        Woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with man-made filaments

        25% or ₹ 85 per sq. m., whichever is higher

        10% or ₹ 70 per sq. m., whichever is higher

        107.

        5112 30

        Woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man- made staple fibres

        25% or ₹ 110 per sq. m., whichever is higher

        10% or ₹ 90 per sq. m., whichever is higher

        108.

        5112 90

        Other woven fabrics of carded wool or of carded fine animal hair

        25% or ₹ 135 per sq. m., whichever is higher

        10% or ₹ 115 per sq. m., whichever is higher

        109.

        5113

        Woven fabrics of coarse animal hair or of horse hair

        25% or ₹ 60 per sq. m., whichever is higher

        10% or ₹ 60 per sq. m., whichever is higher

        110.

        5201

        Cotton, not carded or combed

        25%

        5%

        111.

        5202

        Cotton waste

        25%

        10%

        112.

        5204, 5205, 5206

        Cotton sewing thread, Cotton yarn (not put up for retail sale)

        20%

        10%

        113.

        5207

        Cotton yarn (put up for retail sale)

        25%

        10%

        114.

        5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208 32, 5208 33

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.

        25%

        10%

        115.

        5208 41

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., of yarn of different colours

        25% or ₹ 9 per sq. m., whichever is higher

        10% or ₹ 9 per sq. m., whichever is higher

        116.

        5208 43

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., 3-thread or 4-thread twill, including cross twill

        25%

        10%

        117.

        5208 51

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., plain weave, weighing not more than 100g/sq. m.

        25% or ₹ 27 per sq. m., whichever is higher

        10% or ₹ 27 per sq. m., whichever is higher

        118.

        5209 11, 5209 12, 5209 21, 5209 22, 5209 29, 5209 19 00

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m.

        25%

        10%

        119.

        5209 42 00

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., Denim

        25% or ₹ 25 per sq. m., whichever is higher

        10% or ₹ 25 per sq. m., whichever is higher

        120.

        5210 11, 5210 21, 5210 29, 5210 31, 5210 32

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/sq. m.

        25%

        10%

        121.

        5210 41

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/sq. m., of yarns of different colours

        25% or ₹ 15 per sq. m., whichever is higher

        10% or ₹ 15 per sq. m., whichever is higher

        122.

        5211 11, 5211 12, 5211 19 00, 5211 20

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m.

        25%

        10%

        123.

        5211 42 00

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., Denim

        25% or ₹ 18 per sq. m., whichever is higher

        10% or ₹ 18 per sq. m., whichever is higher

        124.

        5212 11 00, 5212 12 00, 5212 13 00, 5212 14 00

        Other woven fabrics of cotton, weighing not more than 200g/sq. m., unbleached, bleached, dyed, of yarns of different colours

        25%

        10%

        125.

        5212 15 00

        Other woven fabrics of cotton, printed

        25% or ₹ 165 per kg., whichever is higher

        10% or ₹ 165 per kg., whichever is higher

        126.

        5212 21 00, 5212 22 00, 5212 23 00

        Other woven fabrics of cotton, weighing more than 200g/sq. m., unbleached, bleached, dyed

        25%

        10%

        127.

        5212 24 00

        Other woven fabrics of cotton, weighing more than 200g/sq. m., of yarns of different colours

        25% or ₹ 20 per sq. m., whichever is higher

        10% or ₹ 20 per sq. m., whichever is higher

        128.

        5212 25 00

        Other woven fabrics of cotton, weighing more than 200g/sq. m., printed

        25% or ₹ 165 per kg., whichever is higher

        10% or ₹ 165 per kg., whichever is higher

        129.

        5301

        Flax, raw or processed, but not spun; flax tow and waste

        25%/30%

        Free

        130.

        5303 10 10

        Raw jute

        25%

        5%

        131.

        5303 10 90, 5303 90 10, 5303 90 90

        Jute and other textile bast fibres

        25%

        10%

        132.

        5305, 5306, 5307, 5308, 5309

        Coconut, Abaca, Ramie and other vegetable textile fibres, Flax yarn, Jute yarn, paper yarn, flax fabric

        25%

        10%

        133.

        5310 10, 5310 90

        Woven fabrics of jute or of other textile bast fibres

        25%

        10%

        134.

        5311

        Woven fabrics of other vegetable textile fibres or paper yarn

        25%

        10%

        135.

        5401

        Sewing thread of man-made filaments, whether or not put up for retail sale

        20%

        5%

        136.

        5402

        Synthetic filament yarn, not put up for retail sale, including synthetic monofilament of less than 67 decitex

        20%

        5%

        137.

        5403

        Artificial filament yarn, not put up for retail sale, including artificial monofilament of less than 67 decitex

        20%

        5%

        138.

        5404

        Synthetic monofilament of 67 decitex or more

        20%

        5%

        139.

        5405

        Artificial monofilament of 67 decitex or more

        20%

        5%

        140.

        5406

        Man-made filament yarn

        20%

        5%

        141.

        5407 10 11, 5407 10 12, 5407 10 13, 5407 10 14, 5407 10 15, 5407 10 16, 5407 10 19, 5407 10 22, 5407 10 23, 5407 10 24, 5407 10 25, 5407 10 29, 5407 10 31, 5407 10 33, 5407 10 34, 5407 10 35, 5407 10 36, 5407 10 39, 5407 10 43, 5407 10 44, 5407 10 45, 5407 10 46, 5407 10 49, 5407 10 91, 5407 10 92, 5407 10 93, 5407 10 94, 5407 10 95, 5407 10 96, 5407 10 99

        Woven fabrics of synthetic filament yarn

        25% or ₹ 115 per kg., whichever is higher

        20% or ₹ 115 per kg., whichever is higher

        142.

        5407 10 21, 5407 10 26, 5407 10 32, 5407 10 41, 5407 10 42

        Parachute fabrics, polyester suitings, Tent Fabrics

        25% or ₹ 115 per kg., whichever is higher

        10% or ₹ 115 per kg., whichever is higher

        143.

        5407 20, 5407 30

        Woven fabrics obtained from strip or the like

        25%

        20%

        144.

        5407 41 11, 5407 41 13, 5407 41 19, 5407 41 23, 5407 41 29

        Nylon brasso, Nylon taffeta, Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides

        25% or ₹ 30 per sq. m., whichever is higher

        20% or ₹ 20 per sq. m., whichever is higher

        145.

        5407 41 12, 5407 41 14, 5407 41 21, 5407 41 22, 5407 41 24

        Nylon georgette, Nylon sarees, bleached Nylon brasso

        25% or ₹ 30 per sq. m., whichever is higher

        10% or ₹ 20 per sq. m., whichever is higher

        146.

        5407 51

        Other woven fabrics, containing 85% or more by weight of textured polyester filaments, unbleached or bleached

        25% or ₹ 11 per sq. m., whichever is higher

        20% or ₹ 11 per sq. m., whichever is higher

        147.

        5407 54

        Other woven fabrics, containing 85% or more by weight of textured polyester filaments, printed

        25% or ₹ 20 per sq. m., whichever is higher

        20% or ₹ 20 per sq. m., whichever is higher

        148.

        5407 71

        Other woven fabrics, containing 85% or more by weight of synthetic filaments, unbleached or bleached

        25% or ₹ 10 per sq. m., whichever is higher

        20% or ₹ 10 per sq. m., whichever is higher

        149.

        5407 72 00

        Other woven fabrics, containing 85% or more by weight of synthetic filaments, dyed

        25% or ₹ 24 per sq. m., whichever is higher

        20% or ₹ 24 per sq. m., whichever is higher

        150.

        5407 81 11, 5407 81 12, 5407 81 13, 5407 81 14, 5407 81 19, 5407 81 22, 5407 81 23, 5407 81 29

        Nylon georgette, Nylon sarees, Polyester shirtings, Polyester suitings (unbleached), Other woven fabrics, containing 85% or more by weight of synthetic filaments mixed mainly or solely with cotton

        25% or ₹ 10 per sq. m., whichever is higher

        20% or ₹ 10 per sq. m., whichever is higher

        151.

        5407 81 15, 5407 81 16, 5407 81 21, 5407 81 24, 5407 81 25, 5407 81 26

        Terylene and dacron sarees, Polyester dhoti, bleached nylon georgette, Polyester suitings (bleached)

        25% or ₹ 10 per sq. m., whichever is higher

        10% or ₹ 10 per sq. m., whichever is higher

        152.

        5407 91

        Other woven fabrics, unbleached or bleached

        25% or ₹ 15 per sq. m., whichever is higher

        20% or ₹ 15 per sq. m., whichever is higher

        153.

        5408 10 00, 5408 21

        Woven fabrics obtained from high tenacity yarn of viscose rayon, containing 85% or more by weight of artificial filament or strip or the like, unbleached or bleached

        25%

        20%

        154.

        5408 31

        Other woven fabrics, unbleached or bleached

        25% or ₹ 25 per sq. m., whichever is higher

        20% or ₹ 25 per sq. m., whichever is higher

        155.

        5408 32

        Dyed fabrics of rayon

        25% or ₹ 44 per sq. m., whichever is higher

        20% or ₹ 44 per sq. m., whichever is higher

        156.

        5408 33 00

        Dyed fabrics of rayon, of yarns of different colours

        25% or ₹ 10 per sq. m., whichever is higher

        20% or ₹ 10 per sq. m., whichever is higher

        157.

        5408 34

        Printed fabrics of rayon

        25% or ₹ 11 per sq. m., whichever is higher

        20% or ₹ 11 per sq. m., whichever is higher

        158.

        5501, 5502

        Synthetic and artificial filament tow 

        20%

        5%

        159.

        5503 20 00

        Synthetic staple fibres, not carded, combed or otherwise processed for spinning, of polyesters

        20%

        5%

        160.

        5503 40 00, 5503 90 10, 5503 90 20, 5503 90 90

        Synthetic staple fibres, not carded, combed or otherwise processed for spinning, of polypropylene and others

        20%

        5%

        161.

        5504 90 10, 5504 90 20, 5504 90 30, 5504 90 90

        Other artificial staple fibres, not carded, combed or otherwise processed for spinning

        20%

        5%

        162.

        5505, 5506, 5507, 5508, 5509, 5510

        Man-made fibre waste, synthetic staple fibres, artificial staple fibres, sewing thread of manmade staple fibres, yarn of synthetic staple fibres, yarn of artificial staple fibres 

        20%

        5%

        163.

        5511

        Yarn of man-made staple fibres, put up for retail sale

        25% or ₹ 31 per kg., whichever is higher/ 25% or ₹ 30 per kg., whichever is higher

        10%

        164.

        5512 11, 5512 21, 5512 91

        Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres (unbleached or bleached), containing 85% or more by weight of acrylic or modacrylic staple fibres (unbleached or bleached), other 

        25%

        20%

        165.

        5513 11, 5513 12, 5513 13, 5513 19

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m. (of polyester staple fibres, plain weave; 3 thread or 4 thread twill; other woven fabric of polyester staple fibres; other woven fabrics)

        25%

        20%

        166.

        5513 29 00

        Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m.

        25% or ₹ 185 per kg., whichever is higher

        20% or ₹ 185 per kg., whichever is higher

        167.

        5513 31 00

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m., of yarns of different colours

        25% or ₹ 21 per sq. m., whichever is higher

        20% or ₹ 21 per sq. m., whichever is higher

        168.

        5513 49 00

        Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of synthetic staple fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/sq. m., printed

        25% or ₹ 185 per kg., whichever is higher

        20% or ₹ 185 per kg., whichever is higher

        169.

        5514 11, 5514 12, 5514 19

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m. (of polyester staple fibres, plain weave; ; 3 thread or 4 thread twill; other woven fabric of polyester staple fibres; other woven fabrics)

        25%

        20%

        170.

        5514 30 13

        Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m., of polyester staple fibres

        25% or ₹ 180 per kg., whichever is higher

        20% or ₹ 180 per kg., whichever is higher

        171.

        5514 30 19

        Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m.

        25% or ₹ 31 per sq. m., whichever is higher

        20% or ₹ 31 per sq. m., whichever is higher

        172.

        5514 41 00

        Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m., printed

        25% or ₹ 26 per sq. m., whichever is higher

        20% or ₹ 26 per sq. m., whichever is higher

        173.

        5514 42 00

        Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cottons, of a weight exceeding 170g/sq. m., 3 thread or 4 thread twill

        25% or ₹ 140 per kg., whichever is higher

        20% or ₹ 140 per kg., whichever is higher

        174.

        5514 43 00

        Other woven fabrics of polyester staple fibres

        25% or ₹ 31 per sq. m., whichever is higher

        20% or ₹ 31 per sq. m., whichever is higher

        175.

        5515 11

        Other woven fabrics of synthetic staple fibres, of polyester staple fibres, mixed mainly or solely with viscose rayon staple fibres

        25% or ₹ 40 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

        176.

        5515 12

        Other woven fabrics of synthetic staple fibres, of polyester staple fibres, mixed mainly or solely with 

        25% or ₹ 95 per kg., whichever is higher

        20% or ₹ 95 per kg., whichever is higher

        177.

        5515 13

        Other woven fabrics of synthetic staple fibres, of polyester staple fibres, mixed mainly or solely with viscose rayon staple fibres

        25% or ₹ 75 per sq. m., whichever is higher

        20% or ₹ 75 per sq. m., whichever is higher

        178.

        5515 19

        Other woven fabrics of synthetic staple fibres, of polyester staple fibres

        25% or ₹ 45 per sq. m., whichever is higher

        20% or ₹ 45 per sq. m., whichever is higher

        179.

        5515 22 10, 5515 22 20

        Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, bleached or unbleached

        25% or ₹ 140 per kg., whichever is higher

        10% or ₹ 140 per kg., whichever is higher

        180.

        5515 22 30

        Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, dyed

        25% or ₹ 140 per kg., whichever is higher

        20% or ₹ 140 per kg., whichever is higher

        181.

        5515 22 40

        Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, printed

        25% or ₹ 140 per kg., whichever is higher

        10% or ₹ 140 per kg., whichever is higher

        182.

        5515 22 90

        Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair, other

        25% or ₹ 140 per kg., whichever is higher

        20% or ₹ 140 per kg., whichever is higher

        183.

        5515 29 10, 5515 29 20

        Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, other, bleached or unbleached

        25% or ₹ 30 per sq. m., whichever is higher

        10% or ₹ 30 per sq. m., whichever is higher

        184.

        5515 29 30, 5515 29 40, 5515 29 90

        Other woven fabrics of synthetic staple fibres, of acrylic or modacrylic staple fibres, other, dyed, printed or other

        25% or ₹ 30 per sq. m., whichever is higher

        20% or ₹ 30 per sq. m., whichever is higher

        185.

        5515 99

        Other woven fabrics of synthetic staple fibres, mixed mainly or solely with man-made filaments

        25% or ₹ 35 per sq. m., whichever is higher

        20% or ₹ 35 per sq. m., whichever is higher

        186.

        5516 11

        Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, unbleached or bleached

        25%

        20%

        187.

        5516 12 00

        Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, dyed

        25% or ₹ 35 per sq. m., whichever is higher

        20% or ₹ 35 per sq. m., whichever is higher

        188.

        5516 13 00

        Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, of yarns of different colours

        25% or ₹ 40 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

        189.

        5516 14

        Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, printed

        25% or ₹ 12 per sq. m., whichever is higher

        20% or ₹ 12 per sq. m., whichever is higher

        190.

        5516 21

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, unbleached or bleached

        25%

        20%

        191.

        5516 24 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, printed

        25% or ₹ 12 per sq. m., whichever is higher

        20% or ₹ 12 per sq. m., whichever is higher

        192.

        5516 31 10

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, unbleached

        25%

        20%

        193.

        5516 31 20

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, bleached

        25%

        10%

        194.

        5516 32 00, 5516 33 00, 5516 34 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, dyed, of yarns of different colours, printed

        25%

        20%

        195.

        5516 41, 5516 42 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, unbleached, bleached or dyed

        25%

        20%

        196.

        5516 43 00, 5516 44 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, of yarns of different colours, printed

        25% or ₹ 12 per sq. m., whichever is higher

        20% or ₹ 12 per sq. m., whichever is higher

        197.

        5516 91 10, 5516 91 20, 5516 92 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, other, unbleached, bleached or dyed

        25%

        20%

        198.

        5516 93 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, other, of yarns of different colours

        25% or ₹ 21 per sq. m., whichever is higher

        20% or ₹ 21 per sq. m., whichever is higher

        199.

        5516 94 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, other, printed

        25% or ₹ 40 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

        200.

        5601 21, 5601 22 00, 5601 29 00

        Wadding of textile materials and articles thereof, of cotton

        25%

        10%

        201.

        5601 30 00

        Textile flock and dust and mill neps

        25%

        20%

        202.

        5602

        Felt, whether or not impregnated, coated, covered or laminated

        25%

        10%

        203.

        5603 11 00, 5603 22 00

        Nonwovens of man-made filaments, weighing upto 70g/sq. m.

        25%

        20%

        204.

        5603 13 00

        Nonwovens of man-made filaments, weighing more than 70g/sq. m. and less than 150g/sq. m.

        25%

        10%

        205.

        5603 14 00

        Nonwovens of man-made filaments, weighing more than  70g/sq. m.

        25%

        20%

        206.

        5603 91 00

        Other Nonwovens, weighing not more than 25g/sq. m.

        25%

        10%

        207.

        5603 92 00

        Other Nonwovens, weighing more than 25g/sq. m. and less than 70g/sq. m.

        25%

        20%

        208.

        5603 93

        Other Nonwovens, weighing more than 70g/sq. m. and less than 150g/sq. m.

        25%

        10%

        209.

        5603 94

        Other Nonwovens, weighing more than 150g/sq. m.

        25%

        20%

        210.

        5604, 5605, 5606, 5607 

        Rubber thread and cord, metallized yarn, Gimped yarn, Twine, cordage, ropes etc.

        20%

        10%

        211.

        5608, 5609

        Knotted netting of twine, cordage , rope etc., articles of yarn, strip or the like of heading 5404 or 5405 of the First Schedule of the Customs Tariff Act, 1975

        25%

        10%

        212.

        5701

        Carpets and other textile floor coverings, knotted, whether or not made up

        25%

        20%

        213.

        5702 10 00, 5702 20 10, 5702 20 20, 5702 20 90, 5702 31

        Kelem, Schumacks, Karamanie; floor coverings of coconut fibres (coir); others, of pile construction, not made up, of wool or fine animal hair

        25%

        20%

        214.

        5702 32

        Others, of pile construction, not made up, of man-made textile material

        25% or ₹ 105 per sq. m., whichever is higher

        20% or ₹ 105 per sq. m., whichever is higher

        215.

        5702 39, 5702 41

        Others, of pile construction, not made up, of other textile material; Others, of pile construction, made up, of wool or fine animal hair

        25%

        20%

        216.

        5702 42

        Others, of pile construction, made up, of manmade textile materials

        25% or ₹ 80 per sq. m., whichever is higher

        20% or ₹ 80 per sq. m., whichever is higher

        217.

        5702 49

        Others, of pile construction, made up, of other textile materials

        25%

        20%

        218.

        5702 50 21, 5702 50 22, 5702 50 29

        Others, not of pile construction, not made up, of man-made textile materials

        25% or ₹ 105 per sq. m., whichever is higher

        20% or ₹ 105 per sq. m., whichever is higher

        219.

        5702 50 31, 5702 50 32, 5702 50 33, 5702 50 39

        Others, not of pile construction, not made up, of other textile materials

        25%

        20%

        220.

        5702 91 10

        Others, not of pile construction, made up, of wool or fine animal hair (carpets)

        25%

        20%

        221.

        5702 91 20

        Others, not of pile construction, made up, of wool or fine animal hair (druggets)

        25%

        10%

        222.

        5702 91 30, 5702 91 90

        Others, not of pile construction, made up, of wool or fine animal hair (mats and mattings and others)

        25%

        20%

        223.

        5702 92

        Others, not of pile construction, made up, of man-made textile materials

        25% or ₹ 110 per sq. m., whichever is higher

        20% or ₹ 110 per sq. m., whichever is higher

        224.

        5702 99

        Others, not of pile construction, made up, of other textile materials

        25%

        20%

        225.

        5703 10

        Carpets and other textile floor coverings, tufted, whether or not made up, of wool or fine animal hair

        25%

        20%

        226.

        5703 21 00, 5703 29 10, 5703 29 20, 5703 29 90

        Carpets and other textile floor coverings, tufted, whether or not made up, of nylon or other polyamides or others

        25% or ₹ 70 per sq. m., whichever is higher

        20% or ₹ 70 per sq. m., whichever is higher

        227.

        5703 31 00, 5703 39 10, 5703 39 20, 5703 39 90

        Carpets and other textile floor coverings, tufted, whether or not made up, of other man-made textile materials or others

        25% or ₹ 55 per sq. m., whichever is higher

        20% or ₹ 55 per sq. m., whichever is higher

        228.

        5703 90

        Carpets and other textile floor coverings, tufted, whether or not made up, of other textile materials

        25%

        20%

        229.

        5704 10 00, 5704 20 10

        Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up (Tiles)

        25%

        20%

        230.

        5704 20 20

        Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up (Woolen Tiles)

        25%

        10%

        231.

        5704 20 90

        Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, other tiles

        25%

        20%

        232.

        5704 90

        Other Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

        25% or ₹ 35 per sq. m., whichever is higher

        20% or ₹ 35 per sq. m., whichever is higher

        233.

        5705

        Other Carpets and other textile floor coverings, whether or not made up

        25%

        20%

        234.

        5801 10 00

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of wool or fine animal hair

        25% or ₹ 210 per sq. m., whichever is higher

        10% or ₹ 210 per sq. m., whichever is higher

        235.

        5801 21 00

        Woolen pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of cotton, uncut weft pile fabrics

        25% or ₹ 80 per sq. m., whichever is higher

        10% or ₹ 80 per sq. m., whichever is higher

        236.

        5801 23 00

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, other weft pile fabrics

        25% or ₹ 80 per sq. m., whichever is higher

        10% or ₹ 80 per sq. m., whichever is higher

        237.

        5801 26 00

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, chennile fabrics

        25% or ₹ 180 per sq. m., whichever is higher

        10% or ₹ 180 per sq. m., whichever is higher

        238.

        5801 27 10

        Warp pile fabrics, ‘epingle’, (uncut)

        25% or ₹ 135 per sq. m., whichever is higher

        10% or ₹ 135 per sq. m., whichever is higher

        239.

        5801 27 20

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, warp pile fabrics, cut

        25% or ₹ 120 per sq. m., whichever is higher

        10% or ₹ 120 per sq. m., whichever is higher

        240.

        5801 27 90

        Other Warp pile fabrics

        25% or ₹ 135 per sq. m., whichever is higher

        10% or ₹ 135 per sq. m., whichever is higher

        241.

        5801 31 00

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of man-made fibres, uncut weft pile fabrics

        25% or ₹ 75 per sq. m., whichever is higher

        20% or ₹ 75 per sq. m., whichever is higher

        242.

        5801 32 00

        Cut corduroy of man-made fibres

        25% or ₹ 180 per sq. m., whichever is higher

        20% or ₹ 180 per sq. m., whichever is higher

        243.

        5801 33 00

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of man-made fibres, other weft pile fabrics

        25% or ₹ 150 per sq. m., whichever is higher

        20% or ₹ 150 per sq. m., whichever is higher

        244.

        5801 36

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of the First Schedule of the Customs Tariff Act, 1975, of man-made fibres, chennile fabrics

        25% or ₹ 130 per sq. m., whichever is higher

        20% or ₹ 130 per sq. m., whichever is higher

        245.

        5801 37 10

        Warp pile fabrics, uncut

        25% or ₹ 140 per sq. m., whichever is higher

        20% or ₹ 140 per sq. m., whichever is higher

        246.

        5801 37 20

        Warp pile fabrics, cut

        25% or ₹ 68 per sq. m., whichever is higher

        20% or ₹ 68 per sq. m., whichever is higher

        247.

        5801 37 90

        Other Warp pile fabrics

        25% or ₹ 140 per sq. m., whichever is higher

        20% or ₹ 140 per sq. m., whichever is higher

        248.

        5801 90

        Warp pile fabrics, of other textile materials

        25% or ₹ 35 per sq. m., whichever is higher

        10% or ₹ 35 per sq. m., whichever is higher

        249.

        5802 10 10

        Unbleached terry toweling and similar woven terry fabrics, of cotton

        25%

        10%

        250.

        5802 10 20, 5802 10 30, 5802 10 40, 5802 10 50, 5802 10 60, 5802 10 90

        Terry toweling and similar woven terry fabrics, of cotton, bleached, piece dyed, yarn dyed, printed, of handloom and others

        25% or ₹ 60 per sq. m., whichever is higher

        10% or ₹ 60 per sq. m., whichever is higher

        251.

        5802 20 00

        Terry toweling and similar woven terry fabrics, of other textile materials

        25%

        10%

        252.

        5802 30 00

        Tufted textile fabrics

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

        253.

        5803

        Gauze, other than narrow fabrics of heading 5806 of the First Schedule of the Customs Tariff Act, 1975

        25%

        10%

        254.

        5804 10, 5804 29 10, 5804 29 90 5804 30 00

        Tulles and other net fabrics (of cotton); Mechanically made lace of other textile materials

        25% or ₹ 200 per kg., whichever is higher

        10% or ₹ 200 per kg., whichever is higher

        255.

        5804 21 00

        Mechanically made lace, of man-made fibres

        25% or ₹ 200 per kg., whichever is higher

        20% or ₹ 200 per kg., whichever is higher

        256.

        5805

        Hand-woven tapestries, flanders etc.

        25%

        10%

        257.

        5806 10 00, 5806 20 00, 5806 31 10, 5806 31 20, 5806 31 90, 5806 39 10, 5806 39 20, 5806 39 30, 5806 39 90, 5806 40 00

        Narrow woven fabrics other than goods of Heading 5807 of the First Schedule of the Customs Tariff Act, 1975

        25%

        10%

        258.

        5806 32 00

        Other woven fabrics, of man-made fibres

        25%

        20%

        259.

        5807, 5808, 5809, 5810, 5811

        Labels, badges, braids, Woven fabrics of metal threads etc.

        25%

        10%

        260.

        5901

        Textile fabrics, coated with gum or amylaceous substances

        25%

        10%

        261.

        5902, 5903

        Tyre cord fabric, Textile fabrics etc.

        25%

        20%

        262.

        5904, 5905, 5906, 5907, 5908, 5909

        Linoleum, Textile wall coverings, rubberized textile fabrics etc.

        25%

        10%

        263.

        5910

        Transmission or conveyor belts or belting etc.

        25%

        20%

        264.

        5911

        Textile products and articles for technical use

        25%

        10%

        265.

        6001 10 10, 6001 10 20, 6001 10 90, 6001 21 00, 6001 29 00, 6001 91 00, 6001 99

        Pile fabrics

        25%

        10%

        266.

        6001 22 00

        Looped pile fabrics of man-made fibres

        25%

        20%

        267.

        6002

        Knitted or crocheted fabrics of a width not exceeding 30cm, containing by weight 5% or more elastomeric yarn or rubber thread

        25%

        10%

        268.

        6003 10 00, 6003 20 00, 6003 90 00

        Knitted or crocheted fabrics of a width not exceeding 30cm, other than those of heading 6001 or 6002 of the First Schedule of the Customs Tariff Act, 1975, of wool or cotton or others

        25%

        10%

        269.

        6003 30 00, 6003 40 00

        Knitted or crocheted fabrics of a width not exceeding 30cm, other than those of heading 6001 or 6002 of the First Schedule of the Customs Tariff Act, 1975, of synthetic or artificial fibres

        25%

        20%

        270.

        6004

        Knitted or crocheted fabrics of a width exceeding 30cm, containing by weight 5% or more elastomeric yarn or rubber thread, other than those of heading 6001 of the First Schedule of the Customs Tariff Act, 1975

        25%

        20%

        271.

        6005

        Warp knit fabrics

        25%

        20%

        272.

        6006 10 00, 6006 21 00, 6006 22 00, 6006 23 00, 6006 24 00, 6006 90 00

        Other knitted or crocheted fabrics, of wool, cotton or others

        25%

        10%

        273.

        6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 41 00, 6006 42 00, 6006 43 00, 6006 44 00

        Other knitted or crocheted fabrics, of synthetic or artificial fibres

        25%

        20%

        274.

        6101 90

        Men’s or boy’s overcoats etc. of other textile materials

        25%

        20%

        275.

        6102 90

        Women’s or girl’s overcoats etc. of other textile materials

        25%

        20%

        276.

        6103 (except 6103 29 10, 6103 29 20)

        Men’s or boy’s suits, ensembles etc.

        25%

        20%

        277.

        6104 13 00, 6104 22 00, 6104 23 00, 6104 29 10, 6104 29 20, 6104 29 90, 6104 31 00, 6104 32 00, 6104 33 00, 6104 39 10, 6104 39 20, 6104 39 90

        Suits of synthetic fibres, Ensembles, Jackets and blazers of women’s

        25%

        20%

        278.

        6104 41 00, 6104 43 00, 6104 44 00

        Women’s dresses of wool, synthetic fibre or artificial fibre

        25% or ₹ 255 per piece, whichever is higher

        20% or ₹ 255 per piece, whichever is higher

        279.

        6104 42 00

        Women’s dresses of cotton

        25%

        20%

        280.

        6104 49

        Women’s dresses of other textile materials

        25% or ₹ 220 per piece, whichever is higher

        20% or ₹ 220 per piece, whichever is higher

        281.

        6104 51 00, 6104 52 00, 6104 53 00, 6104 59 10, 6104 59 20, 6104 59 90

        Skirts and divided skirts

        25% or ₹ 110 per piece, whichever is higher

        20% or ₹ 110 per piece, whichever is higher

        282.

        6104 61 00, 6104 69

        Trousers, bib and brace overalls, breeches and shorts, of wool or fine animal hair or other textile materials

        25%

        20%

        283.

        6105 10, 6105 20

        Men’s or boy’s shirts, knitted or crocheted, of cotton or man-made fibres

        25% or ₹ 83 per piece, whichever is higher

        20% or ₹ 83 per piece, whichever is higher

        284.

        6105 90 10, 6105 90 90, 6106 10 00

        Men’s or boy’s shirts, knitted or crocheted, of other textile materials; Women’s or girls blouses, shirts and shirt blouses, knitted or crocheted, of cotton

        25% or ₹ 90 per piece, whichever is higher

        20% or ₹ 90 per piece, whichever is higher

        285.

        6106 20

        Women’s or girls blouses, shirts and shirt blouses, knitted or crocheted, of man-made fibres

        25% or ₹ 25 per piece, whichever is higher20 % or ₹ 25 per piece, whichever is higher

        20% or ₹ 25 per piece, whichever is higher

        286.

        6106 90

        Women’s or girls blouses, shirts and shirt blouses, knitted or crocheted, of other textile materials

        25% or ₹ 135 per piece, whichever is higher

        20% or ₹ 135 per piece, whichever is higher

        287.

        6107 11 00

        Men’s or boy’s underpants, briefs, of cotton

        25% or ₹ 24 per piece, whichever is higher

        20% or ₹ 24 per piece, whichever is higher

        288.

        6107 12

        Men’s or boy’s underpants, briefs, nightshirts, pyjamas etc., of man-made fibres

        25% or ₹ 30 per piece, whichever is higher

        20% or ₹ 30 per piece, whichever is higher

        289.

        6107 19, 6107 21 00, 6107 22, 6107 29, 6107 91, 6107 99, 6108 11, 6108 19

        Men’s or boy’s underpants, briefs, of other textile materials; Night shirts and pyjamas of cotton; of man-made fibres, of other textile materials; Men’s or boy’s bathrobes, dressing gowns etc., of cotton or other textile materials; Women’s or girl’s slips and petticoats, of manmade fibres or other textile materials

        25%

        20%

        290.

        6108 21 00, 6108 22 10, 6108 22 20

        Women’s or girl’s briefs and panties, of cotton or man-made fibres

        25% or ₹ 25 per piece, whichever is higher

        20% or ₹ 25 per piece, whichever is higher

        291.

        6108 29 10, 6108 29 90, 6108 31 00, 6108 32 10, 6108 32 20

        Women’s or girl’s briefs and panties, of other textile materials; Women’s or girl’s night dresses and pyjamas, of cotton or man-made fibres

        25%

        20%

        292.

        6108 39 10

        Women’s or girl’s night dresses and pyjamas, of silk

        25%

        10%

        293.

        6108 39 90

        Women’s or girl’s night dresses and pyjamas, of other textile materials

        25%

        20%

        294.

        6108 91 00

        Women’s or girl’s bathrobes, dressing gowns etc., of cotton

        25% or ₹ 65 per piece, whichever is higher

        20% or ₹ 65 per piece, whichever is higher

        295.

        6108 92

        Women’s or girl’s bathrobes, dressing gowns etc., of man-made fibres

        25% or ₹ 60 per piece, whichever is higher

        20% or ₹ 60 per piece, whichever is higher

        296.

        6108 99 10, 6108 99 90

        Women’s or girl’s bathrobes, dressing gowns etc., of silk or other textile materials

        25%

        20%

        297.

        6108 99 20

        Women’s or girl’s bathrobes, dressing gowns etc., of wool or fine animal hair

        25%

        10%

        298.

        6109 10 00

        T-shirts, singlets and others vests, knitted or crocheted, of cotton

        25%

        20%

        299.

        6109 90

        T-shirts, singlets and others vests, knitted or crocheted, of other textile materials

        25% or ₹ 50 per piece, whichever is higher

        20% or ₹ 50 per piece, whichever is higher

        300.

        6110 11, 6110 12 00, 6110 19 00

        Jersey’s, pullovers, cardigans etc., of wool or fine animal hair or of cashmere goats

        25% or ₹ 275 per piece, whichever is higher

        20% or ₹ 275 per piece, whichever is higher

        301.

        6110 20 00

        Jersey’s, pullovers, cardigans etc., of cotton

        25% or ₹ 85 per piece, whichever is higher

        20% or ₹ 85 per piece, whichever is higher

        302.

        6110 30

        Jersey’s, pullovers, cardigans etc., of man-made fibres

        25% or ₹ 110 per piece, whichever is higher

        20% or ₹ 110 per piece, whichever is higher

        303.

        6110 90 00

        Jersey’s, pullovers, cardigans etc., of other textile materials

        25% or ₹ 105 per piece, whichever is higher

        20% or ₹ 105 per piece, whichever is higher

        304.

        6111

        Babies garments and clothing accessories

        25%

        20%

        305.

        6112 11 00, 6112 12 00, 6112 19 20, 6112 19 30, 6112 19 90, 6112 20, 6112 31 00, 6112 39, 6112 41 00, 6112 49 20, 6112 49 90

        Track suits, ski suits and swimwear, knitted or crocheted

        25%

        20%

        306.

        6112 19 10, 6112 20 10, 6112 49 10

        Track suits, of silk; Ski suits, of silk; Women’s or girl’s swimwear, of silk

        25%

        10%

        307.

        6113 00 00, 6114, 6115, 6116, 6117

        Pantyhose, tights, other garments etc.

        25%

        20%

        308.

        6201 20 10

        Men’s or boy’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair

        25% or ₹ 385 per piece, whichever is higher

        20% or ₹ 385 per piece, whichever is higher

        309.

        6201 20 90

        Other than men’s or boy’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair

        25% or ₹ 220 per piece, whichever is higher

        20% or ₹ 220 per piece, whichever is higher

        310.

        6201 90

        Men’s or boy’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of other textile materials

        25%

        20%

        311.

        6202 20 10

        Women’s or girl’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair

        25% or ₹ 385 per piece, whichever is higher

        20% or ₹ 385 per piece, whichever is higher

        312.

        6202 20 90

        Other than women’s or girl’s overcoats, carcoats, raincoats, capes, cloaks and other similar articles, of wool and fine animal hair

        25% or ₹ 220 per piece, whichever is higher

        20% or ₹ 220 per piece, whichever is higher

        313.

        6202 90

        Women’s or girl’s overcoats, car-coats, raincoats, capes, cloaks and other similar articles, of other textile materials

        25%

        20%

        314.

        6203 22 00

        Men’s ensemble of cotton

        25% or ₹ 145 per piece, whichever is higher

        20% or ₹ 145 per piece, whichever is higher

        315.

        6203 23 00

        Men’s ensemble of synthetic fibres

        25% or ₹ 145 per piece, whichever is higher

        20% or ₹ 145 per piece, whichever is higher

        316.

        6203 29

        Men’s ensemble of other textile materials

        25% or ₹ 145 per piece, whichever is higher

        20% or ₹ 145 per piece, whichever is higher

        317.

        6203 41 00

        Men’s trousers, bib and brace overalls, breeches and shorts, of wool and fine animal hair

        25% or ₹ 285 per piece, whichever is higher

        20% or ₹ 285 per piece, whichever is higher

        318.

        6203 42

        Men’s trousers, bib and brace overalls, breeches and shorts, of cotton

        25% or ₹ 135 per piece, whichever is higher

        20% or ₹ 135 per piece, whichever is higher

        319.

        6204 21 00, 6204 22, 6204 29

        Women’s Ensembles

        25%

        20%

        320.

        6204 41

        Women’s dresses of wool or fine animal hair

        25% or ₹ 350 per piece, whichever is higher

        20% or ₹ 350 per piece, whichever is higher

        321.

        6204 42

        Women’s dresses of cotton

        25% or ₹ 116 per piece, whichever is higher

        20% or ₹ 116 per piece, whichever is higher

        322.

        6204 43

        Women’s dresses of synthetic fibres

        25% or ₹ 145 per piece, whichever is higher

        20% or ₹ 145 per piece, whichever is higher

        323.

        6204 49

        Women’s dresses of other textile materials

        25% or ₹ 145 per piece, whichever is higher

        20% or ₹ 145 per piece, whichever is higher

        324.

        6204 51 00

        Skirts and divided skirts of wool or of fine animal hair

        25% or ₹ 485 per piece, whichever is higher

        20% or ₹ 485 per piece, whichever is higher

        325.

        6204 52 00, 6204 53 00, 6204 59

        Skirts and divided skirts of cotton, synthetic fibres, other textile materials

        25%

        20%

        326.

        6204 61

        Women’s trousers, bib and brace, overalls, breeches and shorts, of wool and fine animal hair

        25% or ₹ 285 per piece, whichever is higher

        20% or ₹ 285 per piece, whichever is higher

        327.

        6204 62

        Women’s trousers, bib and brace, overalls, breeches and shorts, of cotton

        25% or ₹ 135 per piece, whichever is higher

        20% or ₹ 135 per piece, whichever is higher

        328.

        6204 63 00

        Women’s trousers, bib and brace, overalls, breeches and shorts, of synthetic fibres

        25%

        20%

        329.

        6205 20

        Men’s or boy’s shirts, of cotton

        25% or ₹ 85 per piece, whichever is higher

        20% or ₹ 85 per piece, whichever is higher

        330.

        6205 90

        Men’s or boy’s shirts, of other textile materials

        25% or ₹ 95 per piece, whichever is higher

        20% or ₹ 95 per piece, whichever is higher

        331.

        6206 10

        Women’s or girl’s blouses, shirts and shirt blouses, of silk or silk waste

        25%

        20%

        332.

        6206 20 00

        Women’s or girl’s blouses, shirts and shirt blouses, of wool or fine animal hair

        25% or ₹ 135 per piece, whichever is higher

        20% or ₹ 135 per piece, whichever is higher

        333.

        6206 30

        Women’s or girl’s blouses, shirts and shirt blouses, of cotton

        25% or ₹ 95 per piece, whichever is higher

        20% or ₹ 95 per piece, whichever is higher

        334.

        6206 40 00

        Women’s or girl’s blouses, shirts and shirt blouses, of man-made fibres

        25% or ₹ 120 per piece, whichever is higher

        20% or ₹ 120 per piece, whichever is higher

        335.

        6206 90 00

        Women’s or girl’s blouses, shirts and shirt blouses, of other textile materials

        25%

        20%

        336.

        6207 11 00

        Men’s underpants or briefs, of cotton

        25% or ₹ 28 per piece, whichever is higher

        20% or ₹ 28 per piece, whichever is higher

        337.

        6207 19 10, 6207 19 20, 6207 19 90

        Men’s underpants or briefs, of synthetic fibres or wool, or other textile material

        25% or ₹ 30 per piece, whichever is higher

        20% or ₹ 30 per piece, whichever is higher

        338.

        6207 19 30

        Men’s underpants or briefs, of silk

        25% or ₹ 30 per piece, whichever is higher

        10% or ₹ 30 per piece, whichever is higher

        339.

        6207 21 10, 6207 21 90, 6207 22 00, 6207 29 00, 6207 91 10, 6207 91 20, 6207 91 90

        Men’s night shirts and pyjamas, of cotton; Dressing gowns etc.

        25%

        20%

        340.

        6207 99

        Other Men’s articles, of other textile materials

        25% or ₹ 70 per piece, whichever is higher

        20% or ₹ 70 per piece, whichever is higher

        341.

        6208 11 00

        Slips and petticoats, of man-made fibres

        25% or ₹ 80 per piece, whichever is higher

        20% or ₹ 80 per piece, whichever is higher

        342.

        6208 19

        Slips and petticoats, of other textile materials

        25% or ₹ 60 per piece, whichever is higher

        20% or ₹ 60 per piece, whichever is higher

        343.

        6208 21 10, 6208 21 90, 6208 22 00, 6208 29 10, 6207 29 20, 6208 29 90

        Women’s night dresses and pyjamas, of cotton or other textile materials

        25%

        20%

        344.

        6208 91

        Other women’s articles, of cotton

        25% or ₹ 95 per piece, whichever is higher

        20% or ₹ 95 per piece, whichever is higher

        345.

        6208 92

        Other women’s articles, of man-made fibres

        25% or ₹ 65 per piece, whichever is higher

        20% or ₹ 65 per piece, whichever is higher

        346.

        6208 99 10, 6208 99 20, 6208 99 90, 6209 20 10, 6209 20 90, 6209 30 00, 6209 90 10, 6209 90 90

        Other women’s articles, of other textile materials; Babies garments and clothing accessories

        25%

        20%

        347.

        6210 20

        Other garments of the type described in CTSH 6201

        25% or ₹ 365 per piece, whichever is higher

        20% or ₹ 365 per piece, whichever is higher

        348.

        6210 30

        Other garments of the type described in CTSH 6202

        25% or ₹ 305 per piece, whichever is higher

        20% or ₹ 305 per piece, whichever is higher

        349.

        6210 40 10

        Other men’s or boy’s garments, bullet proof jackets etc

        25% or ₹ 65 per piece, whichever is higher

        20% or ₹ 65 per piece, whichever is higher

        350.

        6210 40 90, 6210 50 00

        Other men’s or boy’s garments; Other women’s or girl’s garments

        25% or ₹ 65 per piece, whichever is higher

        20% or ₹ 65 per piece, whichever is higher

        351.

        6211 11 00, 6211 12 00, 6211 20 00

        Swim-wear; ski suits

        25%

        20%

        352.

        6211 32 00, 6211 33 00

        Other garments, men’s or boy’s, of cotton or of man-made fibres

        25% or ₹ 135 per piece, whichever is higher

        20% or ₹ 135 per piece, whichever is higher

        353.

        6211 39

        Other garments, men’s or boy’s, of other textile materials

        25%

        20%

        354.

        6212

        Brassieres, Girdles, Corsettes etc

        25% or ₹ 30 per piece, whichever is higher

        20% or ₹ 30 per piece, whichever is higher

        355.

        6213

        Handkerchiefs

        25%

        20%

        356.

        6214 10 10, 6214 10 20

        Scarves of silk measuring 60 cms or less; Shawls, scarves exceeding 60 cms and the likes, of silk or silk waste

        25% or ₹ 390 per piece, whichever is higher

        20% or ₹ 390 per piece, whichever is higher

        357.

        6214 10 30

        Shawls, scarves etc. of silk or silk waste, handloom

        25% or ₹ 390 per piece, whichever is higher

        10% or ₹ 390 per piece, whichever is higher

        358.

        6214 10 90

        Others, of silk or silk waste

        25% or ₹ 390 per piece, whichever is higher

        25% or ₹ 390 per piece, whichever is higher

        359.

        6214 20

        Shawls, scarves etc. of wool or fine animal hair

        25% or ₹ 180 per piece, whichever is higher

        20% or ₹ 180 per piece, whichever is higher

        360.

        6214 90 10

        Shawls, scarves etc., Abrabroomal, cotton

        25% or ₹ 75 per piece, whichever is higher

        20% or ₹ 75 per piece, whichever is higher

        361.

        6214 90 21, 6214 90 22

        Chadars, cotton, grey, white bleached

        25% or ₹ 75 per piece, whichever is higher

        10% or ₹ 75 per piece, whichever is higher

        362.

        6214 90 29

        Chadars, cotton, others

        25% or ₹ 75 per piece, whichever is higher

        20% or ₹ 75 per piece, whichever is higher

        363.

        6214 90 31, 6214 90 32

        Odhani, cotton, grey, white bleached

        25% or ₹ 75 per piece, whichever is higher

        10% or ₹ 75 per piece, whichever is higher

        364.

        6214 90 39

        Odhani, cotton, others

        25% or ₹ 75 per piece, whichever is higher

        20% or ₹ 75 per piece, whichever is higher

        365.

        6215

        Ties, Bow Ties and cravats

        25% or ₹ 55 per piece, whichever is higher

        20% or ₹ 55 per piece, whichever is higher

        366.

        6216, 6217

        Gloves, Mittens, Mitts; Other made up clothing accessories

        25%

        20%

        367.

        6301 10 00

        Electric Blankets

        25%

        10%

        368.

        6301 20 00

        Blankets (other than electric blankets), travelling rugs, of wool or fine animal hair

        25% or ₹ 275 per piece, whichever is higher

        10% or ₹ 275 per piece, whichever is higher

        369.

        6301 30 00

        Blankets (other than electric blankets), travelling rugs, of cotton

        25%

        10%

        370.

        6301 40 00, 6301 90

        Blankets (other than electric blankets), travelling rugs, of synthetic fibres; other blankets and travelling rugs

        25%

        20%

        371.

        6302 10

        Bed linen, knitted or crocheted

        25%

        10%

        372.

        6302 21

        Other bed linen, printed, of cotton

        25% or ₹ 108 per kg., whichever is higher

        10% or ₹ 108 per kg., whichever is higher

        373.

        6302 22 00, 6302 29 00

        Other bed linen, printed, of man-made fibres or of other textile materials

        25%

        10%

        374.

        6302 31 00

        Other bed linen, of cotton

        25% or ₹ 96 per kg., whichever is higher

        10% or ₹ 96 per kg., whichever is higher

        375.

        6302 32 00, 6302 39 00, 6302 40, 6302 51, 6302 53 00, 6302 59 00, 6302 60, 6302 91, 6302 93 00, 6302 99 00

        Other bed linen, table linen etc. of different textile materials

        25%

        10%

        376.

        6303, 6304, 6305, 6306, 6307, 6308, 6309

        Curtains, other furnishing articles, sacks and bags etc.

        25%

        10%

        377.

        6310

        Used or new rags, scrap, twine etc.

        25%

        20%

        378.

        6815 91 00,

        Articles of stone containing magnesite, magnesia etc.

        10%

        7.5%

        379.

        6901, 6902, or 6903

        Bricks of siliceous fossil meals, refractory bricks or other refectory ceramic goods

        10%

        7.5%

        380.

        7001 00 10

        Cullet and other waste and scrap of glass

        10%

        5%

        381.

        7015 10 10

        Rough ophthalmic blanks, for manufacture of optical lenses

        10%

        5%

        382.

        7101 10 10

        Unworked natural pearls

        10%

        5%

        383.

        7101 21 00

        Unworked cultured pearls

        10%

        5%

        384.

        7110 31 00, 7110 39 00

        Rhodium

        12.5%

        2.5%

        385.

        7201, 7202, 7203, 7205

        Pig iron, Ferro Alloys, Ferrous Products, etc.

        15%

        5%

        386.

        7202 60 00

        Ferro-nickel

        15%

        2.5%

        387.

        7404

        Copper waste and scrap

        5%

        2.5%

        388.

        7411 or 7412

        Copper tubes and pipes, or fittings

        10%

        7.5%

        389.

        75

        Nickel and articles thereof

        5%

        Free

        390.

        7602

        Aluminium scrap

        5%

        2.5%

        391.

        8105 20 10

        Cobalt mattes and other intermediate products of cobalt metallurgy

        5%

        2.5%

        392.

        8110 10 00, 8110 20 00

        Unwrought antimony, powders, waste and scrap

        5%

        2.5%

        393.

        8407 21 00

        Outboard motors

        15%

        5%

        394.

        8419 19 20

        Specified non-electric instantaneous or storage water heaters

        10%

        7.5%

        395.

        8421 39 20, 8421 39 90

        Air separators, purifiers, cleaners, etc.

        15%

        7.5%

        396.

        8502 (except 8502 11 00, 8502 20 10, 8502 40 00)

        Specified electrical generating sets and rotary convertors

        10%

        7.5%

        397.

        8503 00 10, 8503 00 21 or 8503 00 29

        Parts of electric motors or generators

        10%

        7.5%

        398.

        8504 10 10, 8504 10 20 or 8504 10 90

        Ballasts for discharge lamps or tubes

        10%

        7.5%

        399.

        8546

        Electrical insulators of any material

        10%

        7.5%

        400.

        8547

        Insulating fittings for electrical machines etc.

        10%

        7.5%

        401.

        8802 11 00, 8802 12 00

        Helicopters

        10%

        2.5%

        402.

        8807 10 00, 8807 20 00, 8807 30 00

        Parts of balloons, gliders, manned or unmanned aircraft etc.

        3%

        2.5%

        403.

        8902 00 10

        Trawlers and other fishing vessels

        10%

        Free

        404.

        8905 10 00

        Dredgers

        10%

        Free

        405.

        8907 10 00

        Inflatable Rafts

        10%

        Free

        406.

        8908 00 00

        Vessels and other floating structures for break up

        10%

        2.5%

        407.

        9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98

        Specific instruments and appliances used in medical, surgical, dental or veterinary sciences like tonometer, tubular needles for medical sutures etc.

        10%

        5%

        408.

        9018 (other than items in entry at Sr. No. 407. above and 9018 90 99)

        Other medical equipment and medical related goods used in medical, surgical, dental or veterinary sciences like catheters, cannulae, defibrillator etc.

        10%

        7.5%

        409.

        9019 (except 9019 10 20)

        Mechano-therapy appliances such as massage apparatus, psychological aptitude testing apparatus etc.

        10%

        7.5%

        410.

        9020

        Breathing appliance other than protective masks not having replaceable filters or mechanical parts

        10%

        7.5%

        411.

        9021

        Orthopedic appliances like crutches, surgical belts and trusses, splints etc.

        10%

        7.5%

        412.

        9030 31 00, 9030 90 10

        Multimeters with/without recording device

        10%

        7.5%

        413.

        9108, 9110 or 9114 30 10

        Watch dials and watch movements

        10%

        5%

        414.

        9506 91

        Articles and equipment for general physical exercise, gymnastics or athletics

        20%

        10%

         

        C.

        Tariff rate changes (with change in the effective rates of Basic Customs Duty w.e.f. 02.02.2022, unless otherwise specified) [Clause [97(b)] of the Finance Bill, 2022, and relevant notifications]

        Note:

        1. The Basic Customs Duty rates are being rationalized on the following items.

        2. These changes are being incorporated in the First Schedule of the Customs Tariff Act, 1975.The changes in the tariff schedule shall commence from 01.05.2022.

        3. Therefore, during the period from 02.02.2022 till 30.04.2022, these rates shall operate through notifications as mentioned below.

        4. Note specific to items at S. Nos. 1 to 6: -

        (i) Applicable BCD rates for items at S. No. 1 to 6 would operate vide relevant entries in notification No. 50/2017 – Customs, for the period 02.02.2022 till 30.04.2022;

        (ii) With effect from 01.05.2022, the relevant entries in notification No. 50/2017-Customs shall be omitted and the Basic Customs Duty rates on these items would operate through the First Schedule of the Customs Tariff Act, 1975.

        Rate of duty

         

         

        S. No.

        Chapter, heading, subheading or tariff item

        Commodity

        From

        To

         

        (1)

        (2)

        (3)

        (4)

        (5)

         

        1.

        0307 32 00

        Frozen Mussels

        30%

        15%

         

        2.

        0307 43 20

        Frozen Squids

        30%

        15%

         

        3.

        1301 90 13

        Asafoetida [The current applicable Basic Customs Duty is 20% vide S. No. 51 of notification No. 50/2017- Customs]

        30%

        5%

         

        4.

        1801 00 00

        Cocoa Beans, whole or broken, raw or roasted

        30%

        15%

         

        5.

        2905 11 00

        Methyl alcohol (methanol) [The current applicable Basic Customs Duty is 5% vide S. No. 200 of notification No. 50/2017- Customs]

        10%

        2.5%

         

        6.

        2915 21 00

        Acetic acid [The current applicable Basic Customs Duty is 7.5% vide S. No. 185 of notification No. 50/2017- Customs]

        10%

        5%

         

        Note for S. No. 7 to S. No. 95:

        i. For S. Nos. 7 to 66, the current effective rate has been prescribed vide notification No. 14/2006-Customs, dated 1-3-2006.

        ii. For S. Nos. 67 to 95, the current effective rate has been prescribed vide notification No. 82/2017-Customs, dated 27-10-2017.

        iii. For the period 02-02-2022 to 30-04-2022, the effective rate for S. Nos. 7 to 95 is being prescribed vide notification No. 82/2017-Customs, dated 27-10-2017.

        iv. 1st May, 2022 onwards notification No. 82/2017-Customs, dated 27-10-2017 will be rescinded, and Basic Customs Duty rates on these items would operate through the Customs Tariff Act, 1975, in the manner as detailed below.

        7.

         5208 39

        Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        8.

        5208 42

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., plain weave, weighing more than 100g/sq. m.

        25% or ₹ 37 per sq. m., whichever is higher

        10% or ₹ 22 per sq. m., whichever is higher

         

        9.

        5208 49

        Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.

        25% or ₹ 200 per kg., whichever is higher

        10% or ₹ 143 per kg., whichever is higher

         

        10.

        5208 52

        Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m., plain weave, weighing not more than 100g/sq. m.

        25% or ₹ 23 per sq. m., whichever is higher

        10% or ₹ 14 per sq. m., whichever is higher

         

        11.

        5208 59

        Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/sq. m.

        25% or ₹ 50 per sq. m., whichever is higher

        10% or ₹ 30 per sq. m., whichever is higher

         

        12.

        5209 31, 5209 32, 5209 39

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., dyed, plain weave, 3-thread or 4thread twill, including cross twill, other fabrics

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        13.

        5209 41

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., of yarns of different colours, plain weave

        25% or ₹ 32 per sq. m., whichever is higher

        10% or ₹ 30 per sq. m., whichever is higher

         

        14.

        5209 43

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., other fabrics of 3-thread or 4-thread twill, including cross-twill

        25% or ₹ 30 per sq. m., whichever is higher

        10% or ₹ 28 per sq. m., whichever is higher

         

        15.

        5209 49

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., other fabrics of yarns of different colours

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        16.

        5209 51, 5209 52

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., printed plain weave or 3-thread or 4-thread twill, including cross-twill

        25% or ₹ 30 per sq. m., whichever is higher

        10% or ₹ 24 per sq. m., whichever is higher

         

        17.

        5209 59

        Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/sq. m., printed other fabrics

        25% or ₹ 38 per sq. m., whichever is higher

        10% or ₹ 30 per sq. m., whichever is higher

         

        18.

        5210 39

        Woven fabrics of cotton, containing less than 85% by weight of cotton, weighing not more than 200g/sq. m., other dyed fabrics

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        19.

        5210 49

        Woven fabrics of cotton, containing less than 85% by weight of cotton, weighing not more than 200g/sq. m., other fabrics of yarns of different colours

        25% or ₹ 185 per kg., whichever is higher

        10% or ₹ 132 per kg., whichever is higher

         

        20.

        5210 51, 5210 59

        Woven fabrics of cotton, containing less than 85% by weight of cotton, weighing not more than 200g/sq. m., printed plain weave or other printed fabrics

        25% or ₹ 15 per sq. m., whichever is higher

        10% or ₹ 12 per sq. m., whichever is higher

         

        21.

        5211 31, 5211 32, 5211 39

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., dyed plain weave, dyed 3-thread or 4-thread twill, including cross-twill, other dyed fabrics

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        22.

        5211 41

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., of yarns of different colours, plain weave

        25% or ₹ 44 per sq. m., whichever is higher

        10% or ₹ 35 per sq. m., whichever is higher

         

        23.

        5211 43

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., other fabrics of yarns of different colours, 3-thread or 4-thread twill, including cross-twill

        25% or ₹ 40 per sq. m., whichever is higher

        10% or ₹ 32 per sq. m., whichever is higher

         

        24.

        5211 49

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., other fabrics of yarns of different colours

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        25.

        5211 51, 5211 52 and 5211 59

        Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/sq. m., printed plain weave or 3-thread or 4-thread twill, including cross-twill or other fabrics

        25% or ₹ 18 per sq. m., whichever is higher

        10% or ₹ 12 per sq. m., whichever is higher

         

        26.

        5407 42

        Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, dyed

        25% or ₹ 60 per sq. m., whichever is higher

        20% or ₹ 36 per sq. m., whichever is higher

         

        27.

        5407 43 00

        Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, of yarn of different colours

        25% or ₹ 67 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

         

        28.

        5407 44 10, 5407 44 30, 5407 44 40, 5407 44 90

        Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, printed

        25% or ₹ 58 per sq. m., whichever is higher

        20% or ₹ 35 per sq. m., whichever is higher

         

        29.

        5407 44 20

        Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides, printed Nylon georgette

        25% or ₹ 58 per sq. m., whichever is higher

        10% or ₹ 35 per sq. m., whichever is higher

         

        30.

        5407 52

        Other woven fabrics, containing 85% or more by weight of textured polyester filaments, dyed

        25% or ₹ 38 per sq. m., whichever is higher

        20% or ₹ 23 per sq. m., whichever is higher

         

        31.

        5407 53 00

        Other woven fabrics, containing 85% or more by weight of textured polyester filaments, of yarns of different colours

        25% or ₹ 50 per sq. m., whichever is higher

        20% or ₹ 30 per sq. m., whichever is higher

         

        32.

        5407 61

        Other woven fabrics, containing 85% or more by weight of non-textured polyester filaments

        25% or ₹ 150 per kg., whichever is higher

        20% or ₹ 150 per kg., whichever is higher

         

        33.

        5407 69 00

        Other woven fabrics, containing 85% or more by weight of textured polyester filaments, other fabrics

        25% or ₹ 60 per sq. m., whichever is higher

        20% or ₹ 36 per sq. m., whichever is higher

         

        34.

        5407 73 00

        Other woven fabrics, containing 85% or more by weight of synthetic filaments, of yarns of different colours

        25% or ₹ 60 per sq. m., whichever is higher

        20% or ₹ 36 per sq. m., whichever is higher

         

        35.

        5407 74 00

        Other woven fabrics, containing 85% or more by weight of synthetic filaments, printed

        25% or ₹ 38 per sq. m., whichever is higher

        20% or ₹ 23 per sq. m., whichever is higher

         

        36.

        5407 82 10, 5407 82 20, 5407 82 30, 5407 82 40, 5407 82 60, 5407 82 90

        Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, dyed

        25% or ₹ 42 per sq. m., whichever is higher

        20% or ₹ 25 per sq. m., whichever is higher

         

        37.

        5407 82 50

        Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, dyed Terylene and dacron sarees

        25% or ₹ 42 per sq. m., whichever is higher

        10% or ₹ 25 per sq. m., whichever is higher

         

        38.

        5407 83 00

        Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, of yarns of different colours

        25% or ₹ 67 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

         

        39.

        5407 84 10, 5407 84 20, 5407 84 30, 5407 84 40, 407 84 60, 5407 84 70, 5407 84 90

        Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, printed

        25% or ₹ 38 per sq. m., whichever is higher

        20% or ₹ 23 per sq. m., whichever is higher

         

        40.

        5407 84 50

        Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with Cotton, printed Terylene and Dacron sarees

        25% or ₹ 38 per sq. m., whichever is higher

        10% or ₹ 23 per sq. m., whichever is higher

         

        41.

        5407 92 00

        Other woven fabrics, dyed

        25% or ₹ 67 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

         

        42.

        5407 93 00

        Other woven fabrics, of yarns of different colours

        25% or ₹ 45 per sq. m., whichever is higher

        20% or ₹ 27 per sq. m., whichever is higher

         

        43.

        5407 94 00

        Other woven fabrics, printed

        25% or ₹ 67 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

         

        44.

        5408 22

        Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, dyed

        25% or ₹ 45 per sq. m., whichever is higher

        20% or ₹ 27 per sq. m., whichever is higher

         

        45.

        5408 23 00

        Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of yarns of different colours

        25% or ₹ 47 per sq. m., whichever is higher

        20% or ₹ 28 per sq. m., whichever is higher

         

        46.

        5408 24 11, 5408 24 14, 5408 24 16, 5408 24 17, 5408 24 19, 5408 24 90

        Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of rayon

        25% or ₹ 87 per sq. m., whichever is higher

        20% or ₹ 52 per sq. m., whichever is higher

         

        47.

        5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18

        Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of rayon

        25% or ₹ 87 per sq. m., whichever is higher

        10% or ₹ 52 per sq. m., whichever is higher

         

        48.

        5512 19

        Woven fabrics of synthetic staple fibres, containing 85% or more by weight of polyester staple fibres, other

        25% or ₹ 42 per sq. m., whichever is higher

        20% or ₹ 25 per sq. m., whichever is higher

         

        49.

        5512 29

        Woven fabrics of synthetic staple fibres, containing 85% or more by weight of acrylic or modacrylic staple fibres, other

        25% or ₹ 47 per sq. m., whichever is higher

        20% or ₹ 28 per sq. m., whichever is higher

         

        50.

        5512 99

        Other Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres

        25% or ₹ 65 per kg., whichever is higher

        20% or ₹ 54 per kg., whichever is higher

         

        51.

        5513 21 00

        Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., dyed plain weave

        25% or ₹ 150 per kg., whichever is higher

        20% or ₹ 107 per kg., whichever is higher

         

        52.

        5513 23 00

        Other Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., dyed

        25% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest

        20% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest

         

        53.

        5513 39 00

        Other Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., other woven fabrics of yarns of different colours

        25% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest

        20% or ₹ 125 per kg. or ₹ 25 per sq. m., whichever is highest

         

        54.

        5513 41 00

        Other Woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/sq. m., printed plain weave of polyester staple fibres

        25% or ₹ 25 per sq. m., whichever is higher

        20% or ₹ 15 per sq. m., whichever is higher

         

        55.

        5514 21 00

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., dyed plain weave of polyester staple fibre

        25% or ₹ 100 per kg. or ₹ 30 per sq. m., whichever is highest

        20% or ₹ 100 per kg. or ₹ 30 per sq. m., whichever is highest

         

        56.

        5514 22 00

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., 3-thread or 4thread twill, including cross twill of polyester staple fibre, dyed

        25% or ₹ 140 per kg., whichever is higher

        20% or ₹ 100 per kg., whichever is higher

         

        57.

        5514 23 00

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., other woven fabrics of polyester staple fibre, dyed

        25% or ₹ 160 per kg., whichever is higher

        20% or ₹ 114 per kg., whichever is higher

         

        58.

        5514 29 00

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., other dyed woven fabrics

        25% or ₹ 170 per kg., whichever is higher

        20% or ₹ 121 per kg., whichever is higher

         

        59.

        5514 30 11

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., of yarns of different colours, of polyester staple fibres

        25% or ₹ 64 per sq. m., whichever is higher

        20% or ₹ 45 per sq. m., whichever is higher

         

        60.

        5514 30 12

        Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., of yarns of different colours, 3-thread or 4-thread twill, including cross twill

        25% or ₹ 43 per sq. m., whichever is higher

        20% or ₹ 26 per sq. m., whichever is higher

         

        61.

        5514 49 00

        Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with Cotton, of a weight exceeding 170g/sq. m., of yarns of different colours

        25% or ₹ 160 per kg., whichever is higher

        20% or ₹ 114 per kg., whichever is higher

         

        62.

        5515 21

        Other woven fabrics of acrylic or modacrylic staple fibres, mixed mainly or solely with man-made filaments

        25% or ₹ 79 per sq. m., whichever is higher

        20% or ₹ 55 per sq. m., whichever is higher

         

        63.

        5515 91

        Other woven fabrics, mixed mainly or solely with man-made filaments

        25% or ₹ 57 per sq. m., whichever is higher

        20% or ₹ 40 per sq. m., whichever is higher

         

        64.

        5516 22 00, 5516 23 00

        Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with manmade filaments, dyed or of yarns of different colours

        25% or ₹ 150 per kg., whichever is higher

        20% or ₹ 150 per kg., whichever is higher

         

        65.

        5801 22

        Woven pile fabrics and chennile fabrics, other than fabrics of Heading 5802 or 5806 of First Schedule of Customs Tariff Act, 1975, cut corduroy

        25% or ₹ 75 per sq. m., whichever is higher

        10% or ₹ 70 per sq. m., whichever is higher

         

        66.

        5802 30 00

        Tufted textile fabrics

        25% or ₹ 150 per kg., whichever is higher

        10% or ₹ 150 per kg., whichever is higher

         

        67.

        6001 92 00

        Pile fabrics, other than long-pile fabrics or looped pile fabrics, of man-made fibres

        25% or ₹ 100 per kg., whichever is higher

        20%

         

        68.

        6101 20 00

        Men’s or boys overcoats, car coats, capes etc., of cotton

        25% or ₹ 540 per piece, whichever is higher

        20%

         

        69.

        6101 30

        Men’s or boys overcoats, car coats, capes etc., of man-made fibres

        25% or ₹ 530 per piece, whichever is higher

        20%

         

        70.

        6103 29 10, 6103 29 20

        Men’s suits of silk or of artificial fibres

        25%

        20%

         

        71.

        6104 19

        Women’s suits of other textile materials

        25% or ₹ 460 per piece, whichever is higher

        20%

         

        72.

        6104 62 00, 6104 63 00

        Women’s trousers, bib and brace overalls, breeches and shorts, of cotton or of synthetic fibres

        25% or ₹ 98 per piece, whichever is higher

        20%

         

        73.

        6201 30 10

        Men’s or boys overcoats, car coats, raincoats etc., of cotton

        25% or ₹ 385 per piece, whichever is higher

        20%

         

        74.

        6201 30 90

        Other than Men’s or boys overcoats, car coats, raincoats etc., of cotton

        25% or ₹ 210 per piece, whichever is higher

        20%

         

        75.

        6201 40 10

        Men’s or boys overcoats, car coats, capes etc., of man-made fibres

        25% or ₹ 320 per piece, whichever is higher

        20%

         

        76.

        6201 40 90

        Other than Men’s or boys overcoats, car coats, capes etc., of man-made fibres

        25% or ₹ 180 per piece, whichever is higher

        20%

         

        77.

        6202 30 10

        Women’s or girls overcoats, car coats, raincoats etc., of cotton

        25% or ₹ 210 per piece, whichever is higher

        20%

         

        78.

        6202 30 90

        Other than Women’s or girls overcoats, car coats, raincoats etc., of cotton

        25% or ₹ 160 per piece, whichever is higher

        20%

         

        79.

        6202 40 10

        Women’s or girls overcoats, car coats, capes etc., of man-made fibres

        25% or ₹ 385 per piece, whichever is higher

        20%

         

        80.

        6202 40 90

        Other than women’s or girls overcoats, car coats, capes etc., of man-made fibres

        25% or ₹ 220 per piece, whichever is higher

        20%

         

        81.

        6203 11 00

        Men’s Suits of wool or fine animal hair

        25% or ₹ 1100 per piece, whichever is higher

        20%

         

        82.

        6203 12 00

        Men’s Suits of synthetic fibres

        25% or ₹ 720 per piece, whichever is higher

        20%

         

        83.

        6203 19

        Men’s Suits of other textile materials

        25% or ₹ 1100 per piece, whichever is higher

        20%

         

        84.

        6203 31

        Men’s jackets and blazers, of wool or fine animal hair

        25% or ₹ 815 per piece, whichever is higher

        20%

         

        85.

        6203 32 00

        Men’s jackets and blazers, of cotton

        25% or ₹ 440 per piece, whichever is higher

        20%

         

        86.

        6203 33 00

        Men’s jackets and blazers, of synthetic fibres

        25% or ₹ 320 per piece, whichever is higher

        20%

         

        87.

        6203 39

        Men’s jackets and blazers, of other textile materials

        25% or ₹ 755 per piece, whichever is higher

        20%

         

        88.

        6203 43 00, 6203 49

        Men’s trousers, bib and brace overalls, breeches and shorts, of synthetic fibres or of other textile materials

        25% or ₹ 110 per piece, whichever is higher

        20%

         

        89.

        6204 11 00, 6204 13 00

        Women’s suits of wool or of fine animal hair or synthetic fibre

        25% or ₹ 550 per piece, whichever is higher

        20%

         

        90.

        6204 19

        Women’s suits of other textile materials

        25% or ₹ 500 per piece, whichever is higher

        20%

         

        91.

        6204 31 10, 6204 31 90

        Women’s jackets and blazers, of wool or fine animal hair

        25% or ₹ 370 per piece, whichever is higher

        20%

         

        92.

        6204 32 00

        Women’s jackets and blazers, of cotton

        25% or ₹ 650 per piece, whichever is higher

        20%

         

        93.

        6204 33 00

        Women’s jackets and blazers, of synthetic fibres

        25% or ₹ 390 per piece, whichever is higher

        20%

         

        94.

        6204 39

        Women’s jackets and blazers, of other textile materials

        25% or ₹ 350 per piece, whichever is higher

        20%

         

        95.

        6204 69

        Women’s trousers, bib and brace overalls, breeches and shorts, of other textile materials

        25% or ₹ 135 per piece, whichever is higher

        20%

         

        96.

        7204

        Ferrous waste and scrap [This item will attract “nil” rate till 31.3.2023, vide S. No. 368 of notification No. 50/2017- Customs.]

        15%

        2.5%

         

        97.

        9801

        Project Imports

        [Effective BCD rate on these items would continue to be ‘Nil / 2.5% / 5% (as applicable)’ vide S. Nos. 597 to 606 of notification No. 50/2017- Customs till 30.09.2023 for the project imports registered till 30.09.2022. For other project imports 7.5% BCD rate will be applicable from 01.10.2022. All project imports will attract 7.5% BCD rate after 30.09.2023]

        10%

        7.5%

         

        D. New entries added to the First Schedule (to be effective from 01-05-2022 unless otherwise specified) [Clause 97(b) of the Finance Bill, 2022]

        1. Amendments have been proposed in the Finance Bill, 2022, to align the Indian Tariff with the Complementary Amendments to the HS-2022 published by WCO, as signatory to HS Convention. These complementary amendments include minor changes across chapters in the Tariff, all aimed at bringing greater clarity to the HS. Further, New Tariff entries are being introduced by accommodating the requests from different Ministries and Departments. These new entries will help-

        • to identify new categories of Fuels being introduced in the Country;
        • to give a fillip to identification and exports of Handicrafts;
        • to clarify the manner of determination of Fe content in iron ore being exported;
        • to provide greater clarity on the goods being exempted through different notifications of the Government.

         

         

         


        Full Text:

        Budget 2022-23 + FINANCE Bill, 2022

        Customs tariff amendments rationalize Basic Customs Duty and consolidate notification based rates into the statutory Schedule. Amendments to the First Schedule to the Customs Tariff Act, 1975 prescribe immediate provisional increases for selected items and effect a statutory consolidation of applied Basic Customs Duty rates previously administered through notifications. Transitional provisions maintain certain notification based rates for an interim period, after which corresponding entries will be omitted and BCD rates will operate through the Schedule. The package includes sectoral rationalisations across electronics, solar, agriculture, chemicals, textiles, metals and medical instruments, and adds new tariff entries to align with HS 2022 and departmental requests.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Customs tariff amendments rationalize Basic Customs Duty and consolidate notification based rates into the statutory Schedule.

                              Amendments to the First Schedule to the Customs Tariff Act, 1975 prescribe immediate provisional increases for selected items and effect a statutory consolidation of applied Basic Customs Duty rates previously administered through notifications. Transitional provisions maintain certain notification based rates for an interim period, after which corresponding entries will be omitted and BCD rates will operate through the Schedule. The package includes sectoral rationalisations across electronics, solar, agriculture, chemicals, textiles, metals and medical instruments, and adds new tariff entries to align with HS 2022 and departmental requests.





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