This notification fixes effective duty on various fabrics
[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Dated 16-10-2000
Notification No. 130/2000-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 of 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. |
5111.11 |
All goods |
30% or Rs. 135 per sq. mtr., whichever is higher. |
2 |
5111.19 |
All goods |
30% or Rs. 150 per sq. mtr., whichever is higher. |
3. |
5111.20 |
Woven fabrics containing more than 50% but less than 85% of carded wool or carded fine animal hair by weight, mixed principally or solely with synthetic filaments |
30% or Rs. 80 sq. mtr., whichever is higher. |
4. |
5111.30 |
Woven fabrics containing more than 50% but less than 85% of carded wool or carded fine animal hair by weight, mixed principally or solely with synthetic staple fibres |
30% or Rs. 75 per sq. mtr., whichever is higher. |
5. |
5111.90 |
Woven fabrics containing more than 50% but less than 85% of carded wool or carded fine animal hair by weight, excluding those mixed principally or solely with others |
30% or Rs. 90 per sq. mtr., whichever is higher. |
6. |
5112.11 |
All goods |
30% or Rs. 125 per sq.mtr., whichever is higher. |
7. |
5112.19 |
All goods |
30% or Rs. 155 per sq. mtr., whichever is higher. |
8. |
5112.20 |
Woven fabrics containing more than 50% but less than 85% of combed wool or combed fine animal hair by weight, mixed principally or solely with synthetic filaments |
30% or Rs. 85 per sq. mtr., whichever is higher. |
9. |
5112.30 |
Woven fabrics containing more than 50% but less than 85% of combed wool or combed fine animal hair by weight, mixed principally or solely with synthetic staple fibres
|
30% or Rs. 110 per sq. mtr., whichever is higher. |
10. |
5112.90 |
Woven fabrics containing more than 50% but less than 85% of combed wool or combed fine animal hair by weight, excluding those mixed principally or solely with synthetic filaments or synthetic staple fibres |
30% or Rs. 135 per sq. mtr., whichever is higher. |
11. |
5208.39 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
12. |
5208.42 |
Upholstery fabrics |
25% or Rs. 37 per sq.mtr., whichever is higher. |
13. |
5208.42 |
Other than upholstery fabrics |
30% or Rs. 22 per sq. mtr., whichever is higher. |
14. |
5208.49 |
Upholstery fabrics |
25% or Rs. 143 per kg., whichever is higher. |
15. |
5208.52 |
Upholstery fabrics |
25% or Rs. 23 per sq. mtr., whichever is higher. |
16. |
5208.53 |
Upholstery fabrics |
25% or Rs. 35 per sq. mtr., whichever is higher. |
17. |
5208.59 |
Upholstery fabrics |
25% or Rs. 50 per sq. mtr., whichever is higher. |
18. |
5208.59 |
Other than upholstery fabrics |
30% or Rs. 30 per sq. mtr., whichever is higher. |
19. |
5209.31 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
20. |
5209.32 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
21. |
5209.39 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
22. |
5209.41 |
Upholstery fabrics |
25% or Rs. 32 per sq. mtr., whichever is higher.
|
23. |
5209.41 |
Other than upholstery fabrics |
35% or Rs. 30 per sq. mtr., whichever is higher. |
24. |
5209.42 |
All goods |
30% or Rs. 25 per sq. mtr., whichever is higher. |
25. |
5209.43 |
Upholstery fabrics |
25% or Rs. 30 per sq. mtr., whichever is higher. |
26. |
5209.43 |
Other than upholstery fabrics |
35% or Rs. 28 per sq. mtr., whichever is higher. |
27. |
5209.49 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
28. |
5209.51 |
Upholstery fabrics |
25% or Rs. 30 per sq. mtr., whichever is higher. |
29. |
5209.52 |
Upholstery fabrics |
25% or Rs. 30 per sq. mtr., whichever is higher. |
30. |
5209.59 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher. |
31. |
5209.59 |
Other than upholstery fabrics |
30% or Rs. 30 per sq. mtr., whichever is higher. |
32. |
5210.39 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
33. |
5210.42 |
All goods |
35% or Rs. 25 per sq. mtr., whichever is higher. |
34. |
5210.49 |
Upholstery fabrics |
25% or Rs. 132 per kg., whichever is higher. |
35. |
5210.51 |
Upholstery fabrics |
25% or Rs. 15 per sq. mtr., whichever is higher. |
36. |
5210.59 |
Upholstery fabrics |
25% or Rs. 15 per sq. mtr., whichever is higher. |
37. |
5211.31 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
38. |
5211.32 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
39. |
5211.39 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
40. |
5211.41 |
Upholstery fabrics |
25% or Rs. 44 per sq. mtr., whichever is higher. |
41. |
5211.41 |
Other than upholstery fabrics |
35% or Rs. 35 per sq. mtr., whichever is higher. |
42. |
5211.43 |
Upholstery fabrics |
25% or Rs. 40 per sq. mtr., whichever is higher. |
43. |
5211.43 |
Other than upholstery fabrics |
35% or Rs. 32 per sq. mtr., whichever is higher. |
44. |
5211.49 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
45. |
5211.51 |
Upholstery fabrics |
25% or Rs. 18 per sq. mtr., whichever is higher. |
46. |
5211.52 |
Upholstery fabrics |
25% or Rs. 18 per sq. mtr., whichever is higher. |
47. |
5211.59 |
Upholstery fabrics |
25% or Rs. 18 per sq. mtr., whichever is higher. |
48. |
5407.41 |
All goods |
25% or Rs. 30 per sq. mtr., whichever is higher. |
49. |
5407.42 |
Upholstery fabrics |
25% or Rs. 60 per sq. mtr., whichever is higher. |
50. |
5407.42 |
Other than upholstery fabrics |
30% or Rs. 36 per sq. mtr., whichever is higher. |
51. |
5407.43 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher. |
52. |
5407.43 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher. |
53. |
5407.44 |
Upholstery fabrics |
25% or Rs. 58 per sq. mtr., whichever is higher. |
54. |
5407.44 |
Other than upholstery fabrics |
30% or Rs. 35 per sq. mtr., whichever is higher. |
55. |
5407.52 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher. |
56. |
5407.52 |
Other than upholstery fabrics |
30% or Rs. 23 per sq. mtr., whichever is higher. |
57. |
5407.53 |
Upholstery fabrics |
25% or Rs. 50 per sq. mtr., whichever is higher. |
58. |
5407.53 |
Other than upholstery fabrics |
30% or Rs. 30 per sq. mtr., whichever is higher. |
59. |
5407.54 |
All goods |
30% or Rs. 20 per sq. mtr., whichever is higher. |
60. |
5407.69 |
Upholstery fabrics |
25% or Rs. 60 per sq. mtr., whichever is higher. |
61. |
5407.69 |
Other than upholstery fabrics |
30% or Rs. 36 per sq. mtr., whichever is higher. |
62. |
5407.72 |
All goods |
25% or Rs. 24 per sq. mtr., whichever is higher. |
63. |
5407.73 |
Upholstery fabrics |
25% or Rs. 60 per sq. mtr., whichever is higher. |
64. |
5407.73 |
Other than upholstery fabrics |
30% or Rs. 36 per sq. mtr., whichever is higher. |
65. |
5407.74 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher. |
66. |
5407.74 |
Other than upholstery fabrics |
30% or Rs. 23 per sq. mtr., whichever is higher. |
67. |
5407.82 |
Upholstery fabrics |
25% or Rs. 42 per sq. mtr., whichever is higher. |
68. |
5407.82 |
Other than upholstery fabics |
30% or Rs. 25 per sq. mtr., whichever is higher. |
69. |
5407.83 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher. |
70. |
5407.83 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher. |
71. |
5407.84 |
Upholstery fabrics |
25% or Rs. 38 per sq. mtr., whichever is higher. |
72. |
5407.84 |
Other than upholstery fabrics |
30% or Rs. 23 per sq. mtr., whichever is higher. |
73. |
5407.92 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher. |
74. |
5407.92 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher. |
75. |
5407.93 |
Upholstery fabrics |
25% or Rs. 45 per sq. mtr., whichever is higher. |
76. |
5407.93 |
Other than upholstery fabrics |
30% or Rs. 27 per sq. mtr., whichever is higher. |
77. |
5407.94 |
Upholstery fabrics |
25% or Rs. 67 per sq. mtr., whichever is higher. |
78. |
5407.94 |
Other than upholstery fabrics |
30% or Rs. 40 per sq. mtr., whichever is higher. |
79. |
5408.22 |
Upholstery fabrics |
25% or Rs. 45 per sq. mtr., whichever is higher. |
80. |
5408.22 |
Other than upholstery fabrics |
30% or Rs. 27 per sq. mtr., whichever is higher. |
81. |
5408.23 |
Upholstery fabrics |
25% or Rs. 47 per sq. mtr., whichever is higher. |
82. |
5408.23 |
Other than upholstery fabrics |
30% or Rs. 28 per sq. mtr., whichever is higher. |
83. |
5408.24 |
Upholstery fabrics |
25% or Rs. 87 per sq. mtr., whichever is higher. |
84. |
5408.24 |
Other than upholstery fabrics |
30% or Rs. 52 per sq. mtr., whichever is higher. |
85. |
5408.31 |
All goods |
30% or Rs. 25 per sq. mtr., whichever is higher. |
86. |
5408.32 |
All goods |
30% or Rs. 44 per sq. mtr., whichever is higher. |
87. |
5512.19 |
Upholstery fabrics |
25% or Rs. 42 per sq. mtr., whichever is higher. |
88. |
5512.19 |
Other than upholstery fabrics |
30% or Rs. 25 per sq. mtr., whichever is higher. |
89. |
5512.29 |
Upholstery fabrics |
25% or Rs. 47 per sq. mtr., whichever is higher. |
90. |
5512.29 |
Other than upholstery fabrics |
30% or Rs. 28 per sq. mtr., whichever is higher. |
91. |
5512.99 |
Upholstery fabrics |
25% or Rs. 54 per kg., whichever is higher. |
92. |
5513.21 |
Upholstery fabrics |
25% or Rs. 107 per kg., whichever is higher. |
93. |
5513.23 |
Upholstery fabrics |
25% or Rs. 125 per kg., whichever is higher. |
94. |
5513.23 |
Other than upholstery fabrics |
35% or Rs. 25 per sq. mtr., whichever is higher. |
95. |
5513.31 |
All goods |
30% or Rs. 21 per sq. mtr., whichever is higher. |
96. |
5513.33 |
All goods |
35% or Rs. 22 per sq. mtr., whichever is higher. |
97. |
5513.39 |
Upholstery fabrics |
25% or Rs. 125 per kg., whichever is higher. |
98. |
5513.39 |
Other than upholstery fabrics |
35% or Rs. 30 per sq. mtr., whichever is higher. |
99. |
5513.41 |
Upholstery fabrics |
25% or Rs. 25 per sq. mtr., whichever is higher. |
100. |
5513.41 |
Other than upholstery fabrics |
30% or Rs. 15 per sq. mtr., whichever is higher. |
101. |
5513.42 |
All goods |
35% or Rs. 12 per sq. mtr., whichever is higher. |
102. |
5513.43 |
All goods |
35% or Rs. 20 per sq. mtr., whichever is higher. |
103. |
5514.21 |
Upholstery fabrics |
25% or Rs. 100 per kg., whichever is higher. |
104. |
5514.21 |
Other than upholstery fabrics |
35% or Rs. 30 per sq. mtr., whichever is higher. |
105. |
5514.22 |
Upholstery fabrics |
25% or Rs. 100 per kg., whichever is higher. |
106. |
5514.23 |
Upholstery fabrics |
25% or Rs. 114 per kg., whichever is higher. |
107. |
5514.29 |
Upholstery fabrics |
25% or Rs. 121 per kg., whichever is higher. |
108. |
5514.31 |
Upholstery fabrics |
25% or Rs. 64 per sq. mtr., whichever is higher. |
109. |
5514.31 |
Other than upholstery fabrics |
35% or Rs. 45 per sq. mtr., whichever is higher. |
110. |
5514.32 |
Upholstery fabrics |
25% or Rs. 43 per sq. mtr., whichever is higher. |
111. |
5514.32 |
Other than upholstery fabrics |
30% or Rs. 26 per sq. mtr., whichever is higher. |
112. |
5514.39 |
All goods |
30% or Rs. 31 per sq. mtr., whichever is higher. |
113. |
5514.41 |
All goods |
30% or Rs. 26 per sq. mtr., whichever is higher. |
114. |
5514.43 |
All goods |
35% or Rs. 31 per sq. mtr., whichever is higher. |
115. |
5514.49 |
Upholstery fabrics |
25% or Rs. 114 per kg., whichever is higher. |
116. |
5515.11 |
All goods |
30% or Rs. 40 per sq. mtr., whichever is higher. |
117. |
5515.19 |
All goods |
30% or Rs. 45 per sq. mtr., whichever is higher. |
118. |
5515.21 |
Upholstery fabrics |
25% or Rs. 79 per sq. mtr., whichever is higher. |
119. |
5515.21 |
Other than upholstery fabrics |
35% or Rs. 55 per sq. mtr., whichever is higher. |
120. |
5515.29 |
All goods |
30% or Rs. 30 per sq. mtr., whichever is higher. |
121. |
5515.91 |
Upholstery fabrics |
25% or Rs. 57 per sq. mtr., whichever is higher. |
122. |
5515.91 |
Other than upholstery fabrics |
35% or Rs. 40 per sq. mtr., whichever is higher. |
123. |
5515.92 |
All goods |
35% or Rs. 55 per sq. mtr., whichever is higher. |
124. |
5515.99 |
All goods |
30% or Rs. 35 per sq. mtr., whichever is higher. |
125. |
5516.12 |
All goods |
35% or Rs. 35 per sq. mtr., whichever is higher. |
126. |
5516.13 |
All goods |
35% or Rs. 40 per sq. mtr., whichever is higher. |
127. |
5516.22 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
128. |
5516.23 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
129. |
5516.94 |
All goods |
35% or Rs. 40 per sq. mtr., whichever is higher. |
130. |
5801.10 |
Upholstery fabrics |
25% or Rs. 210 per sq. mtr., whichever is higher. |
131. |
5801.22 |
Upholstery fabrics |
25% or Rs. 75 per sq. mtr., whichever is higher. |
132. |
5801.22 |
Other than upholstery fabrics |
35% or Rs. 70 per sq. mtr., whichever is higher. |
133. |
5801.23 |
Upholstery fabrics |
25% or Rs. 80 per sq. mtr., whichever is higher. |
134. |
5801.25 |
Upholstery fabrics |
25% or Rs. 120 per sq. mtr., whichever is higher. |
135. |
5801.26 |
Upholstery fabrics |
25% or Rs. 180 per sq. mtr., whichever is higher. |
136. |
5801.31 |
Upholstery fabrics |
25% or Rs. 75 per sq. mtr., whichever is higher. |
137. |
5801.33 |
Upholstery fabrics |
25% or Rs. 150 per sq. mtr., whichever is higher. |
138. |
5801.35 |
All goods |
25% or Rs. 68 per sq. mtr., whichever is higher. |
139. |
5801.36 |
Upholstery fabrics |
25% or Rs. 130 per sq. mtr., whichever is higher. |
140. |
5801.90 |
Upholstery fabrics |
25% or Rs. 35 per sq. mtr., whichever is higher. |
141. |
5802.30 |
Upholstery fabrics |
25% or Rs. 150 per kg., whichever is higher. |
142. |
6104.19 |
All goods |
35% or Rs. 460 per piece, whichever is higher. |
143. |
6104.62 |
All goods |
35% or Rs. 98 per piece, whichever is higher. |
144. |
6104.63 |
All goods |
35% or Rs. 98 per piece, whichever is higher. |
145. |
6105.10 |
All goods |
35% or Rs. 83 per piece, whichever is higher. |
146. |
6105.20 |
All goods |
35% or Rs. 83 per piece, whichever is higher. |
147. |
6105.90 |
All goods |
35% or Rs. 90 per piece, whichever is higher. |
148. |
6106.10 |
All goods |
35% or Rs. 90 per piece, whichever is higher. |
149. |
6107.11 |
All goods |
35% or Rs. 24 per piece, whichever is higher. |
150. |
6108.21 |
All goods |
35% or Rs. 25 per piece, whichever is higher. |
151. |
6108.22 |
All goods |
35% or Rs. 25 per piece, whichever is higher. |
152. |
6108.91 |
All goods |
35% or Rs. 65 per piece, whichever is higher. |
153. |
6108.92 |
All goods |
35% or Rs. 60 per piece, whichever is higher. |
154. |
6109.10 |
All goods |
35% or Rs. 45 per piece, whichever is higher. |
155. |
6109.90 |
All goods |
35% or Rs. 50 per piece, whichever is higher. |
156. |
6110.20 |
All goods |
35% or Rs. 85 per piece, whichever is higher. |
157. |
6110.30 |
All goods |
35% or Rs. 110 per piece, whichever is higher. |
158. |
6110.90 |
All goods |
35% or Rs. 105 per piece, whichever is higher. |
159. |
6201.13 |
All goods |
35% or Rs. 320 per piece, whichever is higher. |
160. |
6201.92 |
All goods |
35% or Rs. 210 per piece, whichever is higher. |
161. |
6201.93 |
All goods |
35% or Rs. 180 per piece, whichever is higher. |
162. |
6202.12 |
All goods |
35% or Rs. 210 per piece, whichever is higher. |
163. |
6202.92 |
All goods |
35% or Rs. 160 per piece, whichever is higher. |
164. |
6203.32 |
All goods |
35% or Rs. 440 per piece, whichever is higher. |
165. |
6203.33 |
All goods |
35% or Rs. 320 per piece, whichever is higher. |
166. |
6203.39 |
All goods |
35% or Rs. 755 per piece, whichever is higher. |
167. |
6203.42 |
All goods |
35% or Rs. 135 per piece, whichever is higher. |
168. |
6203.43 |
All goods |
35% or Rs. 110 per piece, whichever is higher. |
169. |
6203.49 |
All goods |
35% or Rs. 110 per piece, whichever is higher. |
170. |
6204.11 |
All goods |
35% or Rs. 550 per piece, whichever is higher. |
171. |
6204.13 |
All goods |
35% or Rs. 550 per piece, whichever is higher. |
172. |
6204.19 |
All goods |
35% or Rs. 500 per piece, whichever is higher. |
173. |
6204.31 |
All goods |
35% or Rs. 370 per piece, whichever is higher. |
174. |
6204.32 |
All goods |
35% or Rs. 650 per piece, whichever is higher. |
175. |
6204.33 |
All goods |
35% or Rs. 390 per piece, whichever is higher. |
176. |
6204.39 |
All goods |
35% or Rs. 350 per piece, whichever is higher. |
177. |
6204.42 |
All goods |
35% or Rs. 116 per piece, whichever is higher. |
178. |
6204.62 |
All goods |
35% or Rs. 135 per piece, whichever is higher. |
179. |
6204.69 |
All goods |
35% or Rs. 135 per piece, whichever is higher. |
180. |
6205.20 |
All goods |
35% or Rs. 85 per piece, whichever is higher. |
181. |
6205.30 |
All goods |
35% or Rs. 120 per piece, whichever is higher. |
182. |
6205.90 |
All goods |
35% or Rs. 95 per piece, whichever is higher. |
183. |
6206.30 |
All goods |
35% or Rs. 95 per piece, whichever is higher. |
184. |
6206.40 |
All goods |
35% or Rs. 120 per piece, whichever is higher. |
185. |
6207.11 |
All goods |
35% or Rs. 28 per piece, whichever is higher. |
186. |
6207.19 |
All goods |
35% or Rs. 30 per piece, whichever is higher. |
187. |
6207.99 |
All goods |
35% or Rs. 70 per piece, whichever is higher. |
188. |
6208.11 |
All goods |
35% or Rs. 80 per piece, whichever is higher. |
189. |
6208.19 |
All goods |
35% or Rs. 60 per piece, whichever is higher. |
190. |
6208.91 |
All goods |
35% or Rs. 95 per piece, whichever is higher. |
191. |
6208.92 |
All goods |
35% or Rs. 65 per piece, whichever is higher. |
192. |
6210.40 |
All goods |
35% or Rs. 65 per piece, whichever is higher. |
193. |
6210.50 |
All goods |
35% or Rs. 65 per piece, whichever is higher. |
194. |
6214.10 |
All goods |
35% or Rs. 390 per piece, whichever is higher. |
195. |
6301.20 |
All goods |
35% or Rs. 275 per piece, whichever is higher. |
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.
3. This notification shall come into force on and from the 17th day of October, 2000.
(Vivek Johri)
Deputy Secretary to the Government of India
F.No.332/1/98-TRU (Pt.).