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.).

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