Seeks to prescribe effective basic customs duty in respect of specified varieties of woven fabrics, falling under Chapters 52, 54, 55 and 58 of the First Schedule to the Customs Tariff Act, 1975.
[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
1st March, 2001
Notification No. 23/2001-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 130/2000-Customs, dated the 16th October, 2000 [G.S.R. 785 (E), dated the 16th October, 2000], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
Table
| S.No. |
Chapter or heading No. or sub-heading No. |
Description of goods |
Rate |
| (1) |
(2) |
(3) |
(4) |
| 1. |
5208.39 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher |
| 2. |
5208.39 |
Other than upholstery fabrics |
35% |
| 3. |
5208.42 |
Upholstery fabrics |
25% or Rs. 37 per sq.mtr., whichever is higher |
| 4. |
5208.42 |
Other than upholstery fabrics |
30% or Rs. 22 per sq. mtr., whichever is higher |
| 5. |
5208.49 |
Upholstery fabrics |
25% or Rs. 143 per kg., whichever is higher |
| 6. |
5208.52 |
Upholstery fabrics |
25% or Rs. 23 per sq. mtr., whichever is higher |
| 7. |
5208.52 |
Other than upholstery fabrics |
30% or Rs. 14 per sq. mtr., whichever is higher |
| 8. |
5208.53 |
Upholstery fabrics |
25% or Rs. 35 per sq. mtr., whichever is higher |
| 9. |
5208.53 |
Other than upholstery fabrics |
30% or Rs. 21 per sq. mtr., whichever is higher |
| 10. |
5208.59 |
Upholstery fabrics |
25% or Rs. 50 per sq. mtr., whichever is higher |
| 11. |
5208.59 |
Other than upholstery fabrics |
30% or Rs. 30 per sq. mtr., whichever is higher |
| 12. |
5209.31, 5209.32 or 5209.39 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 13. |
5209.31, 5209.32 or 5209.39 |
Other than upholstery fabrics |
35% |
| 14. |
5209.41 |
Upholstery fabrics |
25% or Rs. 32 per sq. mtr., whichever is higher |
| 15. |
5209.41 |
Other than upholstery fabrics |
35% or Rs. 30 per sq. mtr., whichever is higher |
| 16. |
5209.43 |
Upholstery fabrics |
25% or Rs. 30 per sq. mtr., whichever is higher |
| 17. |
5209.43 |
Other than upholstery fabrics |
35% or Rs. 28 per sq. mtr., whichever is higher |
| 18. |
5209.49 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 19. |
5209.49 |
Other than upholstery fabrics |
35% |
| 20. |
5209.51 or 5209.52 |
Upholstery fabrics |
25% or Rs. 30 per sq. mtr., whichever is higher |
| 21. |
5209.51 or 5209.52 |
Other than upholstery fabrics |
30% or Rs. 24 per sq. mtr., whichever is higher |
| 22. |
5209.59 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher |
| 23. |
5209.59 |
Other than upholstery fabrics |
30% or Rs. 30 per sq. mtr., whichever is higher |
| 24. |
5210.39 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 25. |
5210.39 |
Other than upholstery fabrics |
35% |
| 26. |
5210.49 |
Upholstery fabrics |
25% or Rs. 132 per kg., whichever is higher |
| 27. |
5210.51 |
Upholstery fabrics |
25% or Rs. 15 per sq. mtr., whichever is higher |
| 28. |
5210.51 |
Other than upholstery fabrics |
30% or Rs. 12 per sq. mtr., whichever is higher |
| 29. |
5210.59 |
Upholstery fabrics |
25% or Rs. 15 per sq. mtr., whichever is higher |
| 30. |
5210.59 |
Other than upholstery fabrics |
30% or Rs. 12 per sq. mtr., whichever is higher |
| 31. |
5211.31, 5211.32 or 5211.39 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 32. |
5211.31, 5211.32 or 5211.39 |
Other than upholstery fabrics |
35% |
| 33. |
5211.41 |
Upholstery fabrics |
25% or Rs. 44 per sq. mtr., whichever is higher |
| 34. |
5211.41 |
Other than upholstery fabrics |
35% or Rs. 35 per sq. mtr., whichever is higher |
| 35. |
5211.43 |
Upholstery fabrics |
25% or Rs. 40 per sq. mtr., whichever is higher |
| 36. |
5211.43 |
Other than upholstery fabrics |
35% or Rs. 32 per sq. mtr., whichever is higher |
| 37. |
5211.49 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 38. |
5211.49 |
Other than upholstery fabrics |
35% |
| 39. |
5211.51, 5211.52 or 5211.59 |
Upholstery fabrics |
25% or Rs. 18 per sq. mtr., whichever is higher |
| 40. |
5211.51, 5211.52 or 5211.59 |
Other than upholstery fabrics |
30% or Rs. 12 per sq. mtr., whichever is higher |
| 41. |
5407.42 |
Upholstery fabrics |
25% or Rs. 60 per sq. mtr., whichever is higher |
| 42. |
5407.42 |
Other than upholstery fabrics |
30% or Rs. 36 per sq. mtr., whichever is higher |
| 43. |
5407.43 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher |
| 44. |
5407.43 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher |
| 45. |
5407.44 |
Upholstery fabrics |
25% or Rs. 58 per sq. mtr., whichever is higher |
| 46. |
5407.44 |
Other than upholstery fabrics |
30% or Rs. 35 per sq. mtr., whichever is higher. |
| 47. |
5407.52 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher |
| 48. |
5407.52 |
Other than upholstery fabrics |
30% or Rs. 23 per sq. mtr., whichever is higher |
| 49. |
5407.53 |
Upholstery fabrics |
25% or Rs. 50 per sq. mtr., whichever is higher |
| 50. |
5407.53 |
Other than upholstery fabrics |
30% or Rs. 30 per sq. mtr., whichever is higher |
| 51. |
5407.61 |
Other than upholstery fabrics |
25% |
| 52. |
5407.69 |
Upholstery fabrics
|
25% or Rs. 60 per sq. mtr., whichever is higher |
| 53. |
5407.69 |
Other than upholstery fabrics
|
30% or Rs. 36 per sq. mtr., whichever is higher |
| 54. |
5407.73 |
Upholstery fabrics |
25% or Rs. 60 per sq. mtr., whichever is higher |
| 55. |
5407.73 |
Other than upholstery fabrics |
30% or Rs. 36 per sq. mtr., whichever is higher |
| 56. |
5407.74 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher |
| 57. |
5407.74 |
Other than upholstery fabrics |
30% or Rs. 23 per sq. mtr., whichever is higher |
| 58. |
5407.82 |
Upholstery fabrics |
25% or Rs. 42 per sq. mtr., whichever is higher |
| 59. |
5407.82 |
Other than upholstery fabics |
30% or Rs. 25 per sq. mtr., whichever is higher |
| 60. |
5407.83 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher |
| 61. |
5407.83 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher |
| 62. |
5407.84 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher |
| 63. |
5407.84 |
Other than upholstery fabrics |
30% or Rs. 23 per sq. mtr., whichever is higher |
| 64. |
5407.92 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher |
| 65. |
5407.92 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher |
| 66. |
5407.93 |
Upholstery fabrics |
25% or Rs. 45 per sq. mtr., whichever is higher |
| 67. |
5407.93 |
Other than upholstery fabrics |
30% or Rs. 27 per sq. mtr., whichever is higher |
| 68. |
5407.94 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher |
| 69. |
5407.94 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher |
| 70. |
5408.22 |
Upholstery fabrics |
25% or Rs. 45 per sq. mtr., whichever is higher |
| 71. |
5408.22 |
Other than upholstery fabrics |
30% or Rs. 27 per sq. mtr., whichever is higher |
| 72. |
5408.23 |
Upholstery fabrics |
25% or Rs. 47 per sq. mtr., whichever is higher |
| 73. |
5408.23 |
Other than upholstery fabrics |
30% or Rs. 28 per sq. mtr., whichever is higher |
| 74. |
5408.24 |
Upholstery fabrics |
25% or Rs. 87 per sq. mtr., whichever is higher |
| 75. |
5408.24 |
Other than upholstery fabrics |
30% or Rs. 52 per sq. mtr., whichever is higher |
| 76. |
5512.19 |
Upholstery fabrics |
25% or Rs. 42 per sq. mtr., whichever is higher |
| 77. |
5512.19 |
Other than upholstery fabrics |
30% or Rs. 25 per sq. mtr., whichever is higher |
| 78. |
5512.29 |
Upholstery fabrics |
25% or Rs. 47 per sq. mtr., whichever is higher |
| 79. |
5512.29 |
Other than upholstery fabrics |
30% or Rs. 28 per sq. mtr., whichever is higher |
| 80. |
5512.99 |
Upholste ry fabrics |
25% or Rs. 54 per kg., whichever is higher |
| 81. |
5513.21 |
Upholstery fabrics |
25% or Rs. 107 per kg., whichever is higher |
| 82. |
5513.23 |
Upholstery fabrics |
25% or Rs. 125 per kg., whichever is higher |
| 83. |
5513.23 |
Other than upholstery fabrics |
35% or Rs. 25 per sq. mtr., whichever is higher |
| 84. |
5513.39 |
Upholstery fabrics |
25% or Rs. 125 per kg., whichever is higher |
| 85. |
5513.39 |
Other than upholstery fabrics |
35% or Rs. 30 per sq. mtr., whichever is higher |
| 86. |
5513.41 |
Upholstery fabrics |
25% or Rs. 25 per sq. mtr., whichever is higher |
| 87. |
5513.41 |
Other than upholstery fabrics |
30% or Rs. 15 per sq. mtr., whichever is higher |
| 88. |
5514.21 |
Upholstery fabrics |
25% or Rs. 100 per kg., whichever is higher |
| 89. |
5514.21 |
Other than upholstery fabrics |
35% or Rs. 30 per sq. mtr., whichever is higher |
| 90. |
5514.22 |
Upholstery fabrics |
25% or Rs. 100 per kg., whichever is higher |
| 91. |
5514.23 |
Upholstery fabrics |
25% or Rs. 114 per kg., whichever is higher |
| 92. |
5514.29 |
Upholstery fabrics |
25% or Rs. 121 per kg., whichever is higher |
| 93. |
5514.31 |
Upholstery fabrics |
25% or Rs. 64 per sq. mtr., whichever is higher |
| 94. |
5514.31 |
Other than upholstery fabrics |
35% or Rs. 45 per sq. mtr., whichever is higher |
| 95. |
5514.32 |
Upholstery fabrics |
25% or Rs. 43 per sq. mtr., whichever is higher |
| 96. |
5514.32 |
Other than upholstery fabrics |
30% or Rs. 26 per sq. mtr., whichever is higher |
| 97. |
5514.49 |
Upholstery fabrics |
25% or Rs. 114 per kg., whichever is higher |
| 98. |
5515.21 |
Upholstery fabrics |
25% or Rs. 79 per sq. mtr., whichever is higher |
| 99. |
5515.21 |
Other than upholstery fabrics |
35% or Rs. 55 per sq. mtr., whichever is higher |
| 100. |
5515.91 |
Upholstery fabrics |
25% or Rs. 57 per sq. mtr., whichever is higher |
| 101. |
5515.91 |
Other than upholstery fabrics |
35% or Rs. 40 per sq. mtr., whichever is higher |
| 102. |
5516.22 or 5516.23 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 103. |
5516.22 or 5516.23 |
Other than upholstery fabrics
|
35% |
| 104. |
5801.10 |
Upholstery fabrics
|
25% or Rs. 210 per sq. mtr., whichever is higher |
| 105. |
5801.22 |
Upholstery fabrics |
25% or Rs. 75 per sq. mtr., whichever is higher |
| 106. |
5801.22 |
Other than upholstery fabrics |
35% or Rs. 70 per sq. mtr., whichever is higher |
| 107. |
5801.23 |
Upholstery fabrics
|
25% or Rs. 80 per sq. mtr., whichever is higher |
| 108. |
5801.25 |
Upholstery fabrics
|
25% or Rs. 120 per sq. mtr., whichever is higher |
| 109. |
5801.26 |
Upholstery fabrics |
25% or Rs. 180 per sq. mtr., whichever is higher |
| 110. |
5801.31 |
Upholstery fabrics
|
25% or Rs. 75 per sq. mtr., whichever is higher |
| 111. |
5801.33 |
Upholstery fabrics
|
25% or Rs. 150 per sq. mtr., whichever is higher |
| 112. |
5801.36 |
Upholstery fabrics
|
25% or Rs. 130 per sq. mtr., whichever is higher |
| 113. |
5801.90 |
Upholstery fabrics
|
25% or Rs. 35 per sq. mtr., whichever is higher |
| 114. |
5802.30 |
Upholstery fabrics
|
25% or Rs. 150 per kg., whichever is higher |
| 115. |
5802.30 |
Other than upholstery fabrics |
35% |
Explanation.- For the purposes of this notification, _
| 1. |
“upholstery fabrics” means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars. |
| 2. |
the rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein. |
(T.R.Rustagi)
Joint Secretary to the Government of India
F.No. 334/1/2001-TRU.
