2006

TG Team 01 Mar 2006 9,016 Views 0 comment Print Custom Duty | Notifications, Notifications/Circulars

Government of India
Ministry of Finance
Department of Revenue

Notification No. 14/2006-Customs

New Delhi, dated the 1^st March, 2006

Phalguna, 1927 (Saka)

G.S.R. 86(E).– 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.14/2005-Customs, dated the 1 March, 2005, which was published in the Gazette of India, Extraordinary vide number G.S.R. 112 (E), dated the 1^st March, 2005, the Central Government, on 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, sub-heading or tariff item 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 aforesaid Table, namely:-

Table

S.No.	Chapter or heading	Description of goods	Rate
	or sub-heading or tariff item of the First Schedule
(1)	(2)	(3)	(4)

1.	5208 39	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

2.	5208 39	Other than upholstery fabrics	12.5%

3.	5208 42	Upholstery fabrics	12.5% or Rs. 37 per sq. mtr., whichever is higher

4.	5208 42	Other than upholstery fabrics	12.5% or Rs. 22 per sq. mtr., whichever is higher

5.	5208 49	Upholstery fabrics	12.5% or Rs. 143 per kg., whichever is higher

6.	5208 52	Upholstery fabrics	12.5% or Rs. 23 per sq. mtr., whichever is higher

7.	5208 52	Other than upholstery fabrics	12.5% or Rs. 14 per sq. mtr., whichever is higher

8.	5208 53	Upholstery fabrics	12.5% or Rs. 35 per sq. mtr., whichever is higher

9.	5208 53	Other than upholstery fabrics	12.5% or Rs. 21 per sq. mtr., whichever is higher

10.	5208 59	Upholstery fabrics	12.5% or Rs. 50 per sq. mtr., whichever is higher

11.	5208 59	Other than upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

12.	5209 31, 5209 32 or	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher
	5209 39

13.	5209 31, 5209 32 or 5209 39	Other than upholstery fabrics	12.5%

14.	5209 41	Upholstery fabrics	12.5% or Rs. 32 per sq. mtr., whichever is higher

15.	5209 41	Other than upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

16.	5209 43	Upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

17.	5209 43	Other than upholstery fabrics	12.5% or Rs. 28 per sq. mtr., whichever is higher

S.No.	Chapter or heading	Description of goods	Rate
	or sub-heading or
	tariff item of the First
	Schedule

(1)	(2)	(3)	(4)

18.	5209 49	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

19.	5209 49	Other than upholstery fabrics	12.5%

20.	5209 51 or 5209 52	Upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

21.	5209 51 or 5209 52	Other than upholstery fabrics	12.5% or Rs. 24 per sq. mtr., whichever is higher

22.	5209 59	Upholstery fabrics	12.5% or Rs. 38 per sq. mtr., whichever is higher

23.	5209 59	Other than upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

24.	5210 39	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

25.	5210 39	Other than upholstery fabrics	12.5%

26.	5210 49	Upholstery fabrics	12.5% or Rs. 132 per kg., whichever is higher

27.	5210 51	Upholstery fabrics	12.5% or Rs. 15 per sq. mtr., whichever is higher

28.	5210 51	Other than upholstery fabrics	12.5% or Rs. 12 per sq. mtr., whichever is higher

29.	5210 59	Upholstery fabrics	12.5% or Rs. 15 per sq. mtr., whichever is higher

30.	5210 59	Other than upholstery fabrics	12.5% or Rs. 12 per sq. mtr., whichever is higher

31.	5211 31, 5211 32 or 5211 39	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

32.	5211 31, 5211 32 or 5211 39	Other than upholstery fabrics	12.5%


33.	5211 41	Upholstery fabrics	12.5% or Rs. 44 per sq. mtr., whichever is higher

34.	5211 41	Other than upholstery fabrics	12.5% or Rs. 35 per sq. mtr., whichever is higher

35.	5211 43	Upholstery fabrics	12.5% or Rs. 40 per sq. mtr., whichever is higher

36.	5211 43	Other than upholstery fabrics	12.5% or Rs. 32 per sq. mtr., whichever is higher

37.	5211 49	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

38.	5211 49	Other than upholstery fabrics	12.5%

39.	5211 51, 5211 52 or	Upholstery fabrics	12.5% or Rs. 18 per sq. mtr., whichever is higher
	5211 59

40.	5211 51, 5211 52 or	Other than upholstery fabrics	12.5% or Rs. 12 per sq. mtr., whichever is higher
	5211 59

41.	5407 42 00	Upholstery fabrics	12.5% or Rs. 60 per sq. mtr., whichever is higher

42.	5407 42 00	Other than upholstery fabrics	12.5% or Rs. 36 per sq. mtr., whichever is higher

43.	5407 43 00	Upholstery fabrics	12.5% or Rs. 67 per sq. mtr., whichever is higher

44.	5407 43 00	Other than upholstery fabrics	12.5% or Rs. 40 per sq. mtr., whichever is higher

45.	5407 44 00	Upholstery fabrics	12.5% or Rs. 58 per sq. mtr., whichever is higher

S.No.	Chapter or heading	Description of goods	Rate
	or sub-heading or
	tariff item of the First
	Schedule

(1)	(2)	(3)	(4)

46.	5407 44 00	Other than upholstery fabrics	12.5% or Rs. 35 per sq. mtr., whichever is
			higher.

47.	5407 52	Upholstery fabrics	12.5% or Rs. 38 per sq. mtr., whichever is higher

48.	5407 52	Other than upholstery fabrics	12.5% or Rs. 23 per sq. mtr., whichever is higher

49.	5407 53 00	Upholstery fabrics	12.5% or Rs. 50 per sq. mtr., whichever is higher

50.	5407 53 00	Other than upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

51.	5407 61	Other than upholstery fabrics	12.5%

52.	5407 69 00	Upholstery fabrics	12.5% or Rs. 60 per sq. mtr., whichever is higher

53.	5407 69 00	Other than upholstery fabrics	12.5% or Rs. 36 per sq. mtr., whichever is higher

54.	5407 73 00	Upholstery fabrics	12.5% or Rs. 60 per sq. mtr., whichever is higher

55.	5407 73 00	Other than upholstery fabrics	12.5% or Rs. 36 per sq. mtr., whichever is higher

56.	5407 74 00	Upholstery fabrics	12.5% or Rs. 38 per sq. mtr., whichever is higher

57.	5407 74 00	Other than upholstery fabrics	12.5% or Rs. 23 per sq. mtr., whichever is higher

58.	5407 82	Upholstery fabrics	12.5% or Rs. 42 per sq. mtr., whichever is higher

59.	5407 82	Other than upholstery fabrics	12.5% or Rs. 25 per sq. mtr., whichever is higher

60.	5407 83 00	Upholstery fabrics	12.5% or Rs. 67 per sq. mtr., whichever is higher

61.	5407 83 00	Other than upholstery fabrics	12.5% or Rs. 40 per sq. mtr., whichever is higher

62.	5407 84	Upholstery fabrics	12.5% or Rs. 38 per sq. mtr., whichever is higher

63.	5407 84	Other than upholstery fabrics	12.5% or Rs. 23 per sq. mtr., whichever is higher

64.	5407 92 00	Upholstery fabrics	12.5% or Rs. 67 per sq. mtr., whichever is higher

65.	5407 92 00	Other than upholstery fabrics	12.5% or Rs. 40 per sq. mtr., whichever is higher

66.	5407 93 00	Upholstery fabrics	12.5% or Rs. 45 per sq. mtr., whichever is higher

67.	5407 93 00	Other than upholstery fabrics	12.5% or Rs. 27 per sq. mtr., whichever is higher

68.	5407 94 00	Upholstery fabrics	12.5% or Rs. 67 per sq. mtr., whichever is higher

69.	5407 94 00	Other than upholstery fabrics	12.5% or Rs. 40 per sq. mtr., whichever is higher

70.	5408 22	Upholstery fabrics	12.5% or Rs. 45 per sq. mtr., whichever is higher

71.	5408 22	Other than upholstery fabrics	12.5% or Rs. 27 per sq. mtr., whichever is higher

72.	5408 23 00	Upholstery fabrics	12.5% or Rs. 47 per sq. mtr., whichever is higher

73.	5408 23 00	Other than upholstery fabrics	12.5% or Rs. 28 per sq. mtr., whichever is higher

74.	5408 24	Upholstery fabrics	12.5% or Rs. 87 per sq. mtr., whichever is higher

75.	5408 24	Other than upholstery fabrics	12.5% or Rs. 52 per sq. mtr., whichever is higher

76.	5512 19	Upholstery fabrics	12.5% or Rs. 42 per sq. mtr., whichever is higher

77.	5512 19	Other than upholstery fabrics	12.5% or Rs. 25 per sq. mtr., whichever is higher

78.	5512 29	Upholstery fabrics	12.5% or Rs. 47 per sq. mtr., whichever is higher

79.	5512 29	Other than upholstery fabrics	12.5% or Rs. 28 per sq. mtr., whichever is higher

80.	5512 99	Upholstery fabrics	12.5% or Rs. 54 per kg., whichever is higher

81.	5513 21 00	Upholstery fabrics	12.5% or Rs. 107 per kg., whichever is higher

82.	5513 23 00	Upholstery fabrics	12.5% or Rs. 125 per kg., whichever is higher

83.	5513 23 00	Other than upholstery fabrics	12.5% or Rs. 25 per sq. mtr., whichever is higher

84.	5513 39 00	Upholstery fabrics	12.5% or Rs. 125 per kg., whichever is higher

85.	5513 39 00	Other than upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

86.	5513 41 00	Upholstery fabrics	12.5% or Rs. 25 per sq. mtr., whichever is higher

87.	5513 41 00	Other than upholstery fabrics	12.5% or Rs. 15 per sq. mtr., whichever is higher

88.	5514 21 00	Upholstery fabrics	12.5% or Rs. 100 per kg., whichever is higher

89.	5514 21 00	Other than upholstery fabrics	12.5% or Rs. 30 per sq. mtr., whichever is higher

90.	5514 22 00	Upholstery fabrics	12.5% or Rs. 100 per kg., whichever is higher

91.	5514 23 00	Upholstery fabrics	12.5% or Rs. 114 per kg., whichever is higher

92.	5514 29 00	Upholstery fabrics	12.5% or Rs. 121 per kg., whichever is higher

93.	5514 31 00	Upholstery fabrics	12.5% or Rs. 64 per sq. mtr., whichever is higher

94.	5514 31 00	Other than upholstery fabrics	12.5% or Rs. 45 per sq. mtr., whichever is higher

95.	5514 32 00	Upholstery fabrics	12.5% or Rs. 43 per sq. mtr., whichever is higher

96.	5514 32 00	Other than upholstery fabrics	12.5% or Rs. 26 per sq. mtr., whichever is higher

97.	5514 49 00	Upholstery fabrics	12.5% or Rs. 114 per kg., whichever is higher

98.	5515 21	Upholstery fabrics	12.5% or Rs. 79 per sq. mtr., whichever is higher

99.	5515 21	Other than upholstery fabrics	12.5% or Rs. 55 per sq. mtr., whichever is higher

100.	5515 91	Upholstery fabrics	12.5% or Rs. 57 per sq. mtr., whichever is higher

101.	5515 91	Other than upholstery fabrics	12.5% or Rs. 40 per sq. mtr., whichever is higher

102.	5516 22 00 or 5516 23 00	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

103.	5516 22 00 or 5516 23 00	Other than upholstery fabrics	12.5%

104.	5801 10	Upholstery fabrics	12.5% or Rs. 210 per sq. mtr., whichever is higher

105.	5801 22	Upholstery fabrics	12.5% or Rs. 75 per sq. mtr., whichever is higher

106.	5801 22	Other than upholstery fabrics	12.5% or Rs. 70 per sq. mtr., whichever is higher

107.	5801 23 00	Upholstery fabrics	12.5% or Rs. 80 per sq. mtr., whichever is higher

108.	5801 25 00	Upholstery fabrics	12.5% or Rs. 120 per sq. mtr., whichever is higher

109.	5801 26 00	Upholstery fabrics	12.5% or Rs. 180 per sq. mtr., whichever is higher

110.	5801 31 00	Upholstery fabrics	12.5% or Rs. 75 per sq. mtr., whichever is higher

111.	5801 33 00	Upholstery fabrics	12.5% or Rs. 150 per sq. mtr., whichever is higher

112.	5801 36	Upholstery fabrics	12.5% or Rs. 130 per sq. mtr., whichever is higher

113.	5801 90	Upholstery fabrics	12.5% or Rs. 35 per sq. mtr., whichever is higher

114.	5802 30 00	Upholstery fabrics	12.5% or Rs. 150 per kg., whichever is higher

115.	5802 30 00	Other than upholstery fabrics	12.5%

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.

[F.No.334/ 3/2006 -TRU]

(S. Bajaj)

Under Secretary to the Government of India