Amends notification no. 110/2015-Customs (NT) dated 16.11.2015 to specify All Industry Rates (AIR) of drawback for export of garments under Special Advance Authorization Scheme (SAAS) under para 4.04A of FTP 2015-20.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO. 110/2016-CUSTOMS (N.T.),

Dated: August, 13, 2016

In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 110/2015-Customs (N.T.), dated the 16th November, 2015, published vide number G.S.R. 861 (E), dated the 16th November, 2015, namely:-

2. In the said notification, in the Notes and conditions, in paragraph (10), after clause (b), the following proviso shall be inserted, namely:-

“Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule-

(i) the heading A and heading B are heading C and heading D, respectively; and

(ii) the entries in columns (4), (5), (6) and (7) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto;”.

3. In the said notification, after the Schedule, the following Table shall be inserted, namely:-

“TABLE

CD
Tariff
Item
Description of goodsUnitDrawback when Cenvat facility has not been availedDrawback when Cenvat facility has  been availed
Drawback
Rate
Drawback
cap per unit in Rs.
Drawback
Rate
Drawback
cap per unit in Rs.
(1)(2)(3)(4)(5)(6)(7)
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101Men’s     or     boys’     overcoats,
carcoats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading  6103
610101Of CottonPiece3.5%65.50.8%15.0
610102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
610103Of Man Made FibresPiece4.4%72.31%16.4
610104Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
610105Of WoolPiece3.4%126.00.8%29.6
610106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%106.40.8%25.0
610199Of OthersPiece3.4%63.50.8%14.9
6102Women’s   or   girls’   overcoats,
car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104
610201Of CottonPiece3.5%65.50.8%15.0
610202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
610203Of Man Made FibresPiece4.4%72.31%16.4
610204Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
610205Of WoolPiece3.4%126.00.8%29.6
610206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%106.40.8%25.0
610299Of OthersPiece3.4%63.50.8%14.9
6103Men’s or boys’ suits, ensembles, jackets,   blazers,   trousers,   bib and brace overalls, breeches and shorts (other than  swim  wear), knitted or crocheted
610301Suits   (combination   comprising
of at least one trouser and one jacket)
61030101Of CottonPiece3.5%112.00.8%25.6
61030102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%126.41%28.7
61030103Of Man Made FibresPiece4.4%128.91%29.3
61030104Of Silk (other than containing Noil
silk)
Piece4.4%230.01%52.3
61030105Of WoolPiece3.4%187.60.8%44.1
61030106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%168.00.8%39.5
61030199Of OthersPiece3.4%107.90.8%25.4
610302Jackets, blazers
61030201Of CottonPiece3.5%65.50.8%15.0
61030202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
61030203Of Man Made FibresPiece4.4%72.31%16.4
61030204Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
61030205Of WoolPiece3.4%126.00.8%29.6
61030206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%106.40.8%25.0
61030207Of Cotton containing 1% or more
by                   weight                   of spandex/lycra/elastane
Piece3.5%69.20.8%15.8
61030299Of OthersPiece3.4%63.50.8%14.9
610303Trousers, full pants
61030301Of CottonPiece3.8%50.40.8%10.6
61030302Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%55.11%12.5
61030303Of Man Made FibresPiece4.4%56.61%12.9
61030304Of Silk (other than containing Noil
silk)
Piece4.4%90.31%20.5
61030305Of WoolPiece3.7%67.00.9%16.3
61030306Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.9%70.70.9%16.3
61030307Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.8%53.20.8%11.2
61030399Of OthersPiece3.7%48.30.8%10.5
610304Others   (including   capri/three- fourth pants and ensembles)
61030401Of CottonPiece3.2%26.80.7%5.9
61030402Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.3%34.91%8.1
61030403Of Man Made FibresPiece4.3%35.61%8.3
61030404Of Silk (other than containing Noil
silk)
Piece4.3%64.21%14.9
61030405Of WoolPiece3.2%31.60.7%6.9
61030406Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.2%31.60.7%6.9
61030407Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.2%28.00.7%6.1
61030499Of OthersPiece3.2%26.30.7%5.7
6104Women’s      or      girls’      suits,
ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear),      knitted or crocheted
610401Suits   (combination   comprising
of at least one trouser and one jacket)
61040101Of CottonPiece3.5%112.00.8%25.6
61040102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%126.41%28.7
61040103Of Man Made FibresPiece4.4%128.91%29.3
61040104Of Silk (other than containing Noil
silk)
Piece4.4%230.01%52.3
61040105Of WoolPiece3.4%187.60.8%44.1
61040106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%168.00.8%39.5
61040199Of OthersPiece3.4%107.90.8%25.4
610402Jackets, blazers
61040201Of CottonPiece3.5%65.50.8%15.0
61040202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
61040203Of Man Made FibresPiece4.4%72.31%16.4
61040204Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
61040205Of WoolPiece3.4%126.00.8%29.6
61040206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%106.40.8%25.0
61040207Of Cotton containing 1% or more
by                   weight                   of spandex/lycra/elastane
Piece3.5%69.20.8%15.8
61040299Of OthersPiece3.4%63.50.8%14.9
610403Dresses,  skirts,  divided  skirts, trousers, full pants
61040301Of CottonPiece3.1%440.7%9.9
61040302Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%55.11%12.5
61040303Of Man Made FibresPiece4.4%56.61%12.9
61040304Of Silk (other than containing Noil
silk)
Piece4.4%90.31%20.5
61040305Of WoolPiece3.7%67.00.9%16.3
61040306Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.9%70.70.9%16.3
61040307Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.8%53.20.8%11.2
61040399Of OthersPiece3.7%48.30.8%10.5
610404Others   (including   capri/three- fourth pants and ensembles)
61040401Of CottonPiece3.2%26.80.7%5.9
61040402Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.3%34.91%8.1
61040403Of Man Made FibresPiece4.3%35.61%8.3
61040404Of Silk (other than containing Noil
silk)
Piece4.3%64.21%14.9
61040405Of WoolPiece3.2%31.60.7%6.9
61040406Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.2%31.60.7%6.9
61040407Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.2%28.00.7%6.1
61040499Of OthersPiece3.2%26.30.7%5.7
6105Men’s or boys’ shirts, knitted or
crocheted
610501Of CottonPiece3.3%36.50.8%8.8
610502Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.7%41.61.1%9.7
610503Of Man Made FibresPiece4.7%39.91.1%9.3
610504Of Silk (other than containing Noil
silk)
Piece4.7%70.21.1%16.4
610505Of WoolPiece3.3%32.60.8%7.9
610506Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.3%32.60.8%7.9
610507Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.3%34.70.8%8.4
610599Of OthersPiece3.3%35.10.8%8.5
6106Women’s or girls’ blouses, shirts
and   shirt-blouses,   knitted   or crocheted
610601Of CottonPiece3.9%43.10.9%9.9
610602Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.7%41.61.1%9.7
610603Of Man Made FibresPiece4.7%39.91.1%9.3
610604Of Silk (other than containing Noil
silk)
Piece4.7%70.21.1%16.4
610605Of WoolPiece3.9%38.50.9%8.9
610606Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.9%38.50.9%8.9
610607Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.9%41.00.9%9.5
610699Of OthersPiece3.9%41.50.9%9.6
6107Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes,  dressing  gowns  and
similar    articles,     knitted     or crocheted
610701Nightshirts, pyjamas, bath robes
and dressing gowns and similar articles
61070101Of CottonPiece3.3%27.40.8%6.6
61070102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.7%38.11.1%8.9
61070103Of Man Made FibresPiece4.7%40.31.1%9.4
61070104Of Silk (other than containing Noil
silk)
Piece4.7%52.61.1%12.3
61070105Of WoolPiece3.3%32.60.8%7.9
61070106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.3%32.60.8%7.9
61070107Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.3%28.30.8%6.9
61070199Of OthersPiece3.3%27.10.8%6.6
610702Briefs,  underpants  and  similar
articles
61070201Of CottonPiece3.2%9.40.7%2.1
61070202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.3%10.81%2.5
61070203Of Man Made FibresPiece4.3%10.41%2.4
61070204Of Silk (other than containing Noil
silk)
Piece4.3%34.51%8.0
61070205Of WoolPiece3.2%9.00.7%2.0
61070206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.2%9.00.7%2.0
61070207Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.2%9.50.7%2.1
61070299Of OthersPiece3.29.00.72.0
6108Women’s      or      girls’      slips,
petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
610801Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles
61080101Of CottonPiece3.3%27.40.8%6.6
61080102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.7%38.11.1%8.9
61080103Of Man Made FibresPiece4.7%40.31.1%9.4
61080104Of Silk (other than containing Noil
silk)
Piece4.7%52.61.1%12.3
61080105Of WoolPiece3.3%32.60.8%7.9
61080106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.3%32.60.8%7.9
61080107Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.3%28.30.8%6.9
61080199Of OthersPiece3.3%27.10.8%6.6
610802Slips,  petticoats,  briefs,  panties and similar articles
61080201Of CottonPiece3.2%9.40.7%2.1
61080202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.3%10.81%2.5
61080203Of Man Made FibresPiece4.3%10.41%2.4
61080204Of Silk (other than containing Noil
silk)
Piece4.3%34.51%8.0
61080205Of WoolPiece3.2%9.00.7%2.0
61080206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.2%9.00.7%2.0
61080207Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.2%9.50.7%2.1
61080299Of OthersPiece3.2%9.00.7%2.0
6109T-shirts, singlets and other vests, knitted or crocheted
610901Of CottonPiece3.5%310.8%7.1
610902Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.2%361%8.6
610903Of Man Made FibresPiece4.7%371.1%8.7
610904Of Silk (other than containing Noil
silk)
Piece4.7%70.21.1%16.4
610905Of WoolPiece3.5%24.80.8%5.7
610906Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.5%24.80.8%5.7
610907Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane
Piece3.6%310.8%6.9
610999Of OthersPiece3.5%21.60.8%4.9
6110Jerseys,    pullovers,    cardigans,
waistcoats  an    similar  articles, knitted or crocheted
611001Of CottonPiece3.5%55.40.8%12.7
611002Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%55.11%12.5
611003Of Man Made FibresPiece4.4%56.61%12.9
611004Of Silk (other than containing Noil
silk)
Piece4.4%90.31%20.5
611005Of WoolPiece3.4%61.60.8%14.5
611006Of  Blend  containing  Wool  and Man Made FibrePiece3.4%61.60.8%14.5
611007Of Cotton containing 1% or more by    weight    of   spandex/lycra/
elastane
Piece3.5%58.20.8%13.3
611099Of OthersPiece3.4%44.40.8%10.5
6111Babies’  garments  and  clothing accessories, knitted or crocheted
611101Of CottonPiece3.7%230.9%5.6
611102Of  Blend  containing  Cotton  and Man Made FibrePiece4.7%24.91.1%5.8
611103Of Man Made FibresPiece4.7%26.91.1%6.3
611104Of Silk (other than containing Noil
silk)
Piece4.7%37.71.1%8.8
611105Of WoolPiece3.7%24.40.9%5.9
611106Of  Blend  containing  Wool  and Man Made FibrePiece3.7%24.40.9%5.9
611107Of Cotton containing 1% or more by    weight    of   spandex/lycra/
elastane
Piece3.7%24.00.9%5.8
611199Of OthersPiece3.7%22.80.9%5.5
6112Track    suits,    ski    suits    and swimwear, knitted or crocheted
611201Of CottonPiece3.5%29.00.8%6.6
611202Of  Blend  containing  Cotton  and Man Made FibrePiece4.2%34.01%8.1
611203Of Man Made FibresPiece4.7%40.31.1%9.4
611204Of Silk (other than containing Noil
silk)
Piece4.7%52.61.1%12.3
611205Of WoolPiece3.5%34.60.8%7.9
611206Of  Blend  containing  Wool  and Man Made FibrePiece3.5%34.60.8%7.9
611207Of Cotton containing 1% or more by    weight    of   spandex/lycra/
elastane
Piece3.6%30.90.8%6.9
611299Of OthersPiece3.5%28.70.8%6.6
6113Garments, made up of knitted or
crocheted   fabrics   of   heading
5903, 5906 or 5907
611301Of CottonPiece3.2%20.60.7%4.5
611302Of  Blend  containing  Cotton  and Man Made FibrePiece4.3%26.01%6.0
611303Of Man Made FibresPiece4.3%26.41%6.1
611304Of Silk (other than containing Noil
silk)
Piece4.3%34.51%8.0
611305Of WoolPiece3.2%22.70.7%5.0
611306Of  Blend  containing  Wool  and Man Made FibrePiece3.2%22.70.7%5.0
611399Of OthersPiece3.2%19.70.7%4.3
6114Other    garments,    knitted    or
crocheted
611401Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted with tightening at the bottom
61140101Of CottonPiece3.9%43.10.9%9.9
61140102Of  Blend  containing  Cotton  and Man Made FibrePiece4.7%41.61.1%9.7
61140103Of Man Made FibresPiece4.7%39.91.1%9.3
61140104Of Silk (other than containing Noil
silk)
Piece4.7%70.21.1%16.4
61140105Of WoolPiece3.9%38.50.9%8.9
61140106Of  Blend  containing  Wool  and Man Made FibrePiece3.9%38.50.9%8.9
61140107Of Cotton containing 1% or more by    weight    of   spandex/lycra/
elastane
Piece3.9%41.00.9%9.5
61140199Of OthersPiece3.9%41.50.9%9.6
611402Women’s or girls’ tops/cami
61140201Of CottonPiece3.5%38.70.8%8.8
61140202Of  Blend  containing  Cotton  and Man Made FibrePiece4.2%37.11%8.8
61140203Of Man Made FibresPiece4.7%39.91.1%9.3
61140204Of Silk (other than containing Noil
silk)
Piece4.7%70.21.1%16.4
61140205Of WoolPiece3.5%34.60.8%7.9
61140206Of  Blend  containing  Wool  and Man Made FibrePiece3.5%34.60.8%7.9
61140207Of Cotton containing 1% or more by    weight    of   spandex/lycra/
elastane
Piece3.6%37.80.8%8.4
61140299Of OthersPiece3.5%37.20.8%8.5
611403Other jackets not covered under heading 6103 or 6104
61140301Of CottonPiece3.5%65.50.8%15.0
61140302Of  Blend  containing  Cotton  and Man Made FibrePiece4.4%71.31%16.2
61140303Of Man Made FibresPiece4.4%72.31%16.4
61140304Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
61140305Of WoolPiece3.4%126.00.8%29.6
61140306Of  Blend  containing  Wool  and Man Made FibrePiece3.4%106.40.8%25.0
61140399Of OthersPiece3.4%63.50.8%14.9
611404Others
61140401Of CottonPiece3.1%20.00.7%4.5
61140402Of  Blend  containing  Cotton  and Man Made FibrePiece4.2%25.41%6.0
61140403Of Man Made FibresPiece4.2%25.81%6.1
61140404Of Silk (other than containing Noil
silk)
Piece4.2%33.71%8.0
61140405Of WoolPiece3.1%22.00.7%5.0
61140406Of  Blend  containing  Wool  and Man Made FibrePiece3.1%22.00.7%5.0
61140407Protective industrial wearPiece3.1%51.80.7%11.7
61140499Of OthersPiece3.1%19.10.7%4.3
6115Panty   hose,   tights,   stockings,
socks and other hosiery, including graduated compre- ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
611501Of CottonKg3.2%82.50.7%18.1
611502Of  Blend  containing  Cotton  and Man Made FibreKg4.3%101.41%23.6
611503Of Man Made FibresKg4.3%110.61%25.7
611504Of Silk (other than containing Noil
silk)
Kg4.3%409.41%95.2
611505Of WoolKg3.2%94.90.7%20.8
611506Of  Blend  containing  Wool  and
Man Made Fibre
Kg3.2%94.90.7%20.8
611507

Of Cotton containing 1% or more
by    weight    of    spandex/lycra/
elastane

Kg3.2%89.60.7%19.6
611599Of OthersKg3.2%77.70.7%17.0
6116

Gloves,     mittens     and     mitts,
knitted or crocheted

611601Of CottonKg3.2%82.50.7%18.1
611602Of  Blend  containing  Cotton  and
Man Made Fibre
Kg4.3%101.41%23.6
611603Of Man Made FibresKg4.3%110.61%25.7
611604Of Silk (other than containing Noil
silk)
Kg4.3%409.41%95.2
611605Of WoolKg3.2%94.90.7%20.8
611606Of  Blend  containing  Wool  and
Man Made Fibre
Kg3.2%94.90.7%20.8
611607

Gloves, specially designed for use
in   sports   namely   Golf   Gloves made of textile materials

Piece4.3%14.91%3.5
611699Of OthersKg3.2%77.70.7%17.0
6117

Other      made      up      clothing
accessories,  knitted  or crocheted; knitted or crocheted parts of garments or of clothing accessories

611701Shawls, scarves, mufflers, stoles, mantillas and veils
61170101Of CottonPiece3.9%24.40.9%5.6
61170102Of  Blend  containing  Cotton  and Man Made FibrePiece4.7%24.91.1%5.8
61170103Of Man Made FibresPiece4.7%25.51.1%6.0
61170104Of Silk (other than containing Noil silk)Piece4.7%70.21.1%16.4
61170105Of WoolPiece3.9%24.40.9%5.6
61170106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.9%24.40.9%5.6
61170199Of OthersPiece3.9%24.00.9%5.5
611702Others
61170201Of CottonKg3.1%79.90.7%18.1
61170202Of  Blend  containing  Cotton  and
Man Made Fibre
Kg4.2%99.01%23.6
61170203Of Man Made FibresKg4.2%108.01%25.7
61170204Of Silk (other than containing Noil silk)Kg4.2%399.81%95.2
61170205Of WoolKg3.1%91.90.7%20.8
61170206Of  Blend  containing  Wool  and
Man Made Fibre
Kg3.1%91.90.7%20.8
61170299Of OthersKg3.1%75.20.7%17.0
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,  NOT KNITTED OR CROCHETED
6201Men’s  or  boys’  overcoats,  car-
coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading  6203
620101Of CottonPiece3.5%65.50.8%15.0
620102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
620103Of Man Made FibresPiece4.4%72.31%16.4
620104Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
620105 Of WoolPiece3.4%126.00.8%29.6
620106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%106.40.8%25.0
620199Of OthersPiece3.4%63.50.8%14.9
6202Women’s   or   girls’   overcoats,
car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 6204
620201Of CottonPiece3.5%65.50.8%15.0
620202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
620203Of Man Made FibresPiece4.4%72.31%16.4
620204Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
620205Of WoolPiece3.4%126.00.8%29.6
620206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%106.40.8%25.0
620299Of OthersPiece3.4%63.50.8%14.9
6203Men’s or boys’ suits, ensembles,
jackets,   blazers,   trousers,   bib and brace overalls, breeches and shorts (other than swimwear)
620301Suits   (combination   comprising of at least one trouser and one
jacket)
62030101Of CottonPiece3.5%112.00.8%25.6
62030102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%126.41%28.7
62030103Of Man Made FibresPiece4.4%128.91%29.3
62030104Of Silk (other than containing Noil
silk)
Piece4.4%230.01%52.3
62030105Of WoolPiece3.4%187.60.8%44.1
62030106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%168.00.8%39.5
62030199Of OthersPiece3.4%107.90.8%25.4
620302Jackets, blazers
62030201Of CottonPiece3.5%720.8%16.5
62030202Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%71.31%16.2
62030203Of Man Made FibresPiece4.4%72.31%16.4
62030204Of Silk (other than containing Noil
silk)
Piece4.4%139.61%31.7
62030205Of WoolPiece3.4%1600.8%37.6
62030206Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%1480.8%34.8
62030207Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.5%69.20.8%15.8
62030299Of OthersPiece3.4%63.50.8%14.9
620303Trousers, full pants
62030301Of CottonPiece3.8%490.8%10.3
62030302Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%55.11%12.5
62030303Of Man Made FibresPiece4.4%611%13.9
62030304Of Silk (other than containing Noil
silk)
Piece4.4%90.31%20.5
62030305Of WoolPiece3.7%1130.9%27.5
62030306Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.9%980.9%22.6
62030307Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.8%53.20.8%11.2
62030399Of OthersPiece3.7%48.30.8%10.5
620304Others   (including   capri/three- fourth pants and ensembles)
62030401Of CottonPiece3.2%26.80.7%5.9
62030402Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.3%34.91%8.1
62030403Of Man Made FibresPiece4.3%35.61%8.3
62030404Of Silk (other than containing Noil
silk)
Piece4.3%64.21%14.9
62030405Of WoolPiece3.2%31.60.7%6.9
62030406Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.2%31.60.7%6.9
62030407Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
Piece3.2%28.00.7%6.1
62030499Of OthersPiece3.2%26.30.7%5.7
6204Women’s      or      girls’      suits,
ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
620401Suits   (combination   comprising of at least one trouser and one
jacket)
62040101Of CottonPiece3.5%112.00.8%25.6
62040102Of  Blend  containing  Cotton  and
Man Made Fibre
Piece4.4%126.41%28.7
62040103Of Man Made FibresPiece4.4%128.91%29.3
62040104Of Silk (other than containing Noil
silk)
Piece4.4%230.01%52.3
62040105Of WoolPiece3.4%187.60.8%44.1
62040106Of  Blend  containing  Wool  and
Man Made Fibre
Piece3.4%168.00.8%39.5
62040199Of OthersPiece3.4%107.90.8%25.4
620402Jackets, blazers
62040201Of CottonPiece3.5%890.8%20.3
 

62040202

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.4%

 

71.3

 

1%

 

16.2

62040203Of Man Made FibresPiece4.4%72.31%16.4
 

62040204

Of Silk (other than containing Noil
silk)
 

Piece

 

4.4%

 

139.6

 

1%

 

31.7

62040205Of WoolPiece3.4%126.00.8%29.6
 

62040206

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.4%

 

106.4

 

0.8%

 

25.0

 

62040207

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.5%

 

69.2

 

0.8%

 

15.8

62040299Of OthersPiece3.4%63.50.8%14.9
 

620403

Dresses,  skirts,  divided  skirts, trousers, full pants
62040301Of CottonPiece3.1%41.10.7%9.3
 

62040302

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.4%

 

55.1

 

1%

 

12.5

62040303Of Man Made FibresPiece4.4%551%12.5
 

62040304

Of Silk (other than containing Noil
silk)
 

Piece

 

4.4%

 

90.3

 

1%

 

20.5

62040305Of WoolPiece3.7%67.00.9%16.3
 

62040306

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.9%

 

70.7

 

0.9%

 

16.3

 

62040307

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.8%

 

53.2

 

0.8%

 

11.2

62040399Of OthersPiece3.7%48.30.8%10.5
 

620404

Others   (including   capri/three- fourth pants and ensembles)
62040401Of CottonPiece3.2%390.7%8.5
 

62040402

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.3%

 

34.9

 

1%

 

8.1

62040403Of Man Made FibresPiece4.3%351%8.1
 

62040404

Of Silk (other than containing Noil
silk)
 

Piece

 

4.3%

 

64.2

 

1%

 

14.9

62040405Of WoolPiece3.2%31.60.7%6.9
 

62040406

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.2%

 

31.6

 

0.7%

 

6.9

 

62040407

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.2%

 

28.0

 

0.7%

 

6.1

62040499Of OthersPiece3.2%26.30.7%5.7
6205Men’s or boys’ shirts
620501Of CottonPiece3.3%400.8%9.7
 

620502

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

41.6

 

1.1%

 

9.7

620503Of Man Made FibresPiece4.7%39.91.1%9.3
 

620504

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

70.2

 

1.1%

 

16.4

620505Of WoolPiece3.3%32.60.8%7.9
 

620506

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.3%

 

32.6

 

0.8%

 

7.9

 

620507

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.3%

 

34.7

 

0.8%

 

8.4

620599Of OthersPiece3.3%35.10.8%8.5
 

6206

Women’s or girls’ blouses, shirts and shirt-blouses
620601Of CottonPiece3.9%420.9%9.7
 

620602

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

41.6

 

1.1%

 

9.7

620603Of Man Made FibresPiece4.7%441.1%10.3
 

620604

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

70.2

 

1.1%

 

16.4

620605Of WoolPiece3.9%38.50.9%8.9
 

620606

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.9%

 

38.5

 

0.9%

 

8.9

 

620607

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.9%

 

41.0

 

0.9%

 

9.5

620699Of OthersPiece3.9%41.50.9%9.6
 

 

6207

Men’s or boys’ singlets and other
vests, underpants, briefs, nightshirts, pyjamas, bath-robes, dressing gowns and similar articles
 

620701

Dressing     gowns,     bathrobes,
pyjamas, nightshirts and similar articles
62070101Of CottonPiece3.3%27.40.8%6.6
 

62070102

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

38.1

 

1.1%

 

8.9

62070103Of Man Made FibresPiece4.7%40.31.1%9.4
 

62070104

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

52.6

 

1.1%

 

12.3

62070105Of WoolPiece3.3%32.60.8%7.9
 

62070106

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.3%

 

32.6

 

0.8%

 

7.9

 

62070107

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.3%

 

28.3

 

0.8%

 

6.9

62070199Of OthersPiece3.3%27.10.8%6.6
 

620702

Singlets      and      other      vests,
underpants,  briefs  and  similar articles
62070201Of CottonPiece3.2%9.40.7%2.1
 

62070202

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.3%

 

10.8

 

1%

 

2.5

62070203Of Man Made FibresPiece4.3%10.41%2.4
 

62070204

Of Silk (other than containing Noil
silk)
 

Piece

 

4.3%

 

34.5

 

1%

 

8.0

62070205Of WoolPiece3.2%9.00.7%2.0
 

62070206

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.2%

 

9.0

 

0.7%

 

2.0

 

62070207

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.2%

 

9.5

 

0.7%

 

2.1

62070299Of OthersPiece3.2%9.00.7%2.0
 

 

6208

Women’s  or  girls’  singlets  and
other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles
 

620801

Dressing gowns, bathrobes, pyjamas, negliges, nightdresses (including nightshirts) and similar articles
62080101Of CottonPiece3.3%27.40.8%6.6
 

62080102

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

38.1

 

1.1%

 

8.9

62080103Of Man Made FibresPiece4.7%40.31.1%9.4
 

62080104

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

52.6

 

1.1%

 

12.3

62080105Of WoolPiece3.3%32.60.8%7.9
 

62080106

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.3%

 

32.6

 

0.8%

 

7.9

 

62080107

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.3%

 

28.3

 

0.8%

 

6.9

62080199Of OthersPiece3.3%27.10.8%6.6
 

620802

Singlets  and  other  vests,  slips,
petticoats,   briefs,   panties   and similar articles
62080201Of CottonPiece3.2%9.40.7%2.1
 

62080202

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.3%

 

10.8

 

1%

 

2.5

62080203Of Man Made FibresPiece4.3%10.41%2.4
 

62080204

Of Silk (other than containing Noil
silk)
 

Piece

 

4.3%

 

34.5

 

1%

 

8.0

62080205Of WoolPiece3.2%9.00.7%2.0
 

62080206

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.2%

 

9.0

 

0.7%

 

2.0

 

62080207

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.2%

 

9.5

 

0.7%

 

2.1

62080299Of OthersPiece3.2%9.00.7%2.0
 

6209

Babies’  garments  and  clothing
accessories
620901Of CottonPiece3.7%23.20.9%5.6
 

620902

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

24.9

 

1.1%

 

5.8

620903Of Man Made FibresPiece4.7%26.91.1%6.3
 

620904

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

37.7

 

1.1%

 

8.8

620905Of WoolPiece3.7%24.40.9%5.9
 

620906

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.7%

 

24.4

 

0.9%

 

5.9

 

620907

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.7%

 

24.0

 

0.9%

 

5.8

620999Of OthersPiece3.7%22.80.9%5.5
 

6210

Garments, made up of fabrics of
heading   5602, 5603, 5903, 5906 or 5907
621001Of CottonPiece3.2%20.60.7%4.5
 

621002

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.3%

 

26.0

 

1%

 

6.0

621003Of Man Made FibresPiece4.3%26.41%6.1
 

621004

Of Silk (other than containing Noil
silk)
 

Piece

 

4.3%

 

34.5

 

1%

 

8.0

621005Of WoolPiece3.2%22.70.7%5.0
 

621006

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.2%

 

22.7

 

0.7%

 

5.0

621099Of OthersPiece3.2%19.70.7%4.3
 

6211

Track    suits,    ski    suits    and swimwear; other garments
 

621101

Women’s or girls’ blouses, shirts
and         shirt-blouses,         with tightening at the bottom
62110101Of CottonPiece3.9%43.10.9%9.9
 

62110102

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

41.6

 

1.1%

 

9.7

62110103Of Man Made FibresPiece4.7%39.91.1%9.3
 

62110104

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

70.2

 

1.1%

 

16.4

62110105Of WoolPiece3.9%38.50.9%8.9
 

62110106

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.9%

 

38.5

 

0.9%

 

8.9

 

62110107

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.9%

 

41.0

 

0.9%

 

9.5

62110199Of OthersPiece3.9%41.50.9%9.6
621102Women’s or girls’ tops/cami
62110201Of CottonPiece3.5%38.70.8%8.8
 

62110202

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.2%

 

37.1

 

1%

 

8.8

62110203Of Man Made FibresPiece4.7%39.91.1%9.3
 

62110204

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

70.2

 

1.1%

 

16.4

62110205Of WoolPiece3.5%34.60.8%7.9
 

62110206

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.5%

 

34.6

 

0.8%

 

7.9

 

62110207

Of Cotton containing 1% or more
by       weight        of        spandex/
lycra/elastane
 

Piece

 

3.6%

 

37.8

 

0.8%

 

8.4

62110299Of OthersPiece3.5%37.20.8%8.5
 

621103

Other jackets not covered under heading 6203 or 6204
62110301Of CottonPiece3.5%65.50.8%15.0
 

62110302

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.4%

 

71.3

 

1%

 

16.2

62110303Of Man Made FibresPiece4.4%72.31%16.4
 

62110304

Of Silk (other than containing Noil
silk)
 

Piece

 

4.4%

 

139.6

 

1%

 

31.7

62110305Of WoolPiece3.4%126.00.8%29.6
 

62110306

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.4%

 

106.4

 

0.8%

 

25.0

62110399Of OthersPiece3.4%63.50.8%14.9
621104Protective industrial wear
 

62110401

Protective        industrial        wear overall/coverall made of cotton 

Piece

 

3.3%

 

85.3

 

0.8%

 

20.7

 

62110402

Other  protective  industrial  wear
made of cotton
 

Piece

 

3.3%

 

55.2

 

0.8%

 

13.4

 

62110403

Protective        industrial        wear
overall/coverall  made  of  Aramid fibre
 

Piece

 

4.7%

 

217.5

 

1.1%

 

50.9

 

62110404

Other  protective  industrial  wear made of Aramid fibre 

Piece

 

4.7%

 

152.3

 

1.1%

 

35.6

 

62110405

Protective        industrial        wear
overall/coverall         made         of
Modacrylic fibre
 

Piece

 

4.7%

 

208.7

 

1.1%

 

48.8

 

62110406

Other  protective  industrial  wear made of Modacrylic fibre 

Piece

 

4.7%

 

139.1

 

1.1%

 

32.6

62110499Other protective industrial wearPiece3.3%55.20.8%13.4
621105Others
62110501Of CottonPiece3.1%20.00.7%4.5
 

62110502

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.2%

 

25.4

 

1%

 

6.0

62110503Of Man Made FibresPiece4.2%25.81%6.1
 

62110504

Of Silk (other than containing Noil
silk)
 

Piece

 

4.2%

 

33.7

 

1%

 

8.0

62110505Of WoolPiece3.1%22.00.7%5.0
 

62110506

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.1%

 

22.0

 

0.7%

 

5.0

62110599Of OthersPiece3.1%19.10.7%4.3
 

 

6212

Brassieres,      girdles,      corsets,
braces, suspenders, garters and similar  articles  and  parts thereof, whether or not knitted or crocheted
621201Of CottonKg3.2%82.50.7%18.1
 

621202

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Kg

 

4.3%

 

101.4

 

1%

 

23.6

621203Of Man Made FibresKg4.3%110.61%25.7
 

621204

Of Silk (other than containing Noil
silk)
 

Kg

 

4.3%

 

409.4

 

1%

 

95.2

621205Of WoolKg3.2%94.90.7%20.8
 

621206

Of  Blend  containing  Wool  and
Man Made Fibre
 

Kg

 

3.2%

 

94.9

 

0.7%

 

20.8

621299Of OthersKg3.2%77.70.7%17.0
6213Handkerchiefs
621301Of CottonKg3.2%82.50.7%18.1
 

621302

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Kg

 

4.3%

 

101.4

 

1%

 

23.6

621303Of Man Made FibresKg4.3%110.61%25.7
 

621304

Of Silk (other than containing Noil
silk)
 

Kg

 

4.3%

 

409.4

 

1%

 

95.2

621305Of WoolKg3.2%94.90.7%20.8
 

621306

Of  Blend  containing  Wool  and
Man Made Fibre
 

Kg

 

3.2%

 

94.9

 

0.7%

 

20.8

621399Of OthersKg3.2%77.70.7%17.0
 

6214

Shawls,       scarves,       mufflers, mantillas, veils and the like
 

621401

Shawls, scarves, mufflers, stoles, mantillas and veils
62140101Of CottonPiece3.9%24.40.9%5.6
 

62140102

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Piece

 

4.7%

 

24.9

 

1.1%

 

5.8

62140103Of Man Made FibresPiece4.7%25.51.1%6.0
 

62140104

Of Silk (other than containing Noil
silk)
 

Piece

 

4.7%

 

70.2

 

1.1%

 

16.4

62140105Of WoolPiece3.9%24.40.9%5.6
 

62140106

Of  Blend  containing  Wool  and
Man Made Fibre
 

Piece

 

3.9%

 

24.4

 

0.9%

 

5.6

62140199Of OthersPiece3.9%24.00.9%5.5
621402Others
62140201Of CottonKg3.1%79.90.7%18.1
 

62140202

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Kg

 

4.2%

 

99.0

 

1%

 

23.6

62140203Of Man Made FibresKg4.2%108.01%25.7
 

62140204

Of Silk (other than containing Noil
silk)
 

Kg

 

4.2%

 

399.8

 

1%

 

95.2

62140205Of WoolKg3.1%91.90.7%20.8
 

62140206

Of  Blend  containing  Wool  and
Man Made Fibre
 

Kg

 

3.1%

 

91.9

 

0.7%

 

20.8

 

62140299

 

Of Others

 

Kg

 

3.1%

 

75.2

 

0.7%

 

17.0

6215Ties, bow ties and cravats
621501Of CottonKg3.1%79.90.7%18.1
 

621502

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Kg

 

4.2%

 

99.0

 

1%

 

23.6

621503Of Man Made FibresKg4.2%108.01%25.7
 

621504

Of Silk (other than containing Noil
silk)
 

Kg

 

4.2%

 

399.8

 

1%

 

95.2

621505Of WoolKg3.1%91.90.7%20.8
 

621506

Of  Blend  containing  Wool  and
Man Made Fibre
 

Kg

 

3.1%

 

91.9

 

0.7%

 

20.8

621599Of OthersKg3.1%75.20.7%17.0
6216Gloves, mittens and mitts
621601Of CottonKg3.2%82.50.7%18.1
 

621602

Of  Blend  containing  Cotton  and
Man Made Fibre
 

Kg

 

4.3%

 

101.4

 

1%

 

23.6

621603Of Man Made FibresKg4.3%110.61%25.7
 

621604

Of Silk (other than containing Noil
silk)
 

Kg

 

4.3%

 

409.4

 

1%

 

95.2

621605Of WoolKg3.2%94.90.7%20.8
 

621606

Of  Blend  containing  Wool  and
Man Made Fibre
 

Kg

 

3.2%

 

94.9

 

0.7%

 

20.8

 

621607

Gloves, specially designed for use
in   sports   namely   Golf   Gloves made of textile materials
 

Piece

 

4.3%

 

14.9

 

1%

 

3.5

621699Of OthersKg3.2%77.70.7%17.0
 

6217

Other      made      up      clothing
accessories; parts of garments or of   clothing   accessories,   other than those of heading   6212
621701Of CottonKg3.1%79.90.7%18.1
 

621702

Of  Blend  containing  Cotton  and Man Made Fibre 

Kg

 

4.2%

 

99.0

 

1%

 

23.6

621703Of Man Made FibresKg4.2%108.01%25.7
 

621704

Of Silk (other than containing Noil
silk)
 

Kg

 

4.2%

 

399.8

 

1%

 

95.2

621705Of WoolKg3.1%91.90.7%20.8
 

621706

Of  Blend  containing  Wool  and Man Made Fibre 

Kg

 

3.1%

 

91.9

 

0.7%

 

20.8

621799Of OthersKg3.1%75.20.7%17.0”.

4. This notification shall come into force on the 1st day of September, 2016

[F. No. 605/42/2016-DBK (Pt. I)]
(Dharmvir Sharma)
Under Secretary to the Government of India

Note: The principal notification No. 110/2015-Customs (N.T.), dated the 16th November, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 861(E), dated the 16th November 2015 and was last amended vide notification No. 90/2016-Customs (N.T.), dated the 24th June, 2016 vide number G.S.R. 630(E), dated the 24th June, 2016.

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