[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

12th January, 2004

Notification No. 17/2004-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 and Company Affairs (Department of Revenue), No. 36/2003-Customs, dated the 1st March 2003 [G.S.R. 171 (E), dated the 1st March 2003], 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, 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 said Table.

Table

S.No. Chapter or heading or sub-heading or tariff item Description of goods Rate
(1) (2) (3) (4)
1. 5208 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
2. 5208 39 Other than upholstery fabrics 20%
3. 5208 42 Upholstery fabrics 20% or Rs. 37 per sq. mtr., whichever is higher
4. 5208 42 Other than upholstery fabrics 20% or Rs. 22 per sq. mtr., whichever is higher
5. 5208 49 Upholstery fabrics 20% or Rs. 143 per kg., whichever is higher
6. 5208 52 Upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher
7. 5208 52 Other than upholstery fabrics 20% or Rs. 14 per sq. mtr., whichever is higher
8. 5208 53 Upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher
9. 5208 53 Other than upholstery fabrics 20% or Rs. 21 per sq. mtr., whichever is higher
10. 5208 59 Upholstery fabrics 20% or Rs. 50 per sq. mtr., whichever is higher
11. 5208 59 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
12. 5209 31, 5209 32 or 5209 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
13. 5209 31, 5209 32 or 5209 39 Other than upholstery fabrics 20%
14. 5209 41 Upholstery fabrics 20% or Rs. 32 per sq. mtr., whichever is higher
15. 5209 41 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
16. 5209 43 Upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
17. 5209 43 Other than upholstery fabrics 20% or Rs. 28 per sq. mtr., whichever is higher
18. 5209 49 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
19. 5209 49 Other than upholstery fabrics 20%
20. 5209 51 or 5209 52 Upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
21. 5209 51 or 5209 52 Other than upholstery fabrics 20% or Rs. 24 per sq. mtr., whichever is higher
22. 5209 59 Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher
23. 5210 59 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
24. 5210 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
25. 5210 39 Other than upholstery fabrics 20%
26. 5210 49 Upholstery fabrics 20% or Rs. 132 per kg., whichever is higher
27. 5210 51 Upholstery fabrics 20% or Rs. 15 per sq. mtr., whichever is higher
28. 5210 51 Other than upholstery fabrics 20% or Rs. 12 per sq. mtr., whichever is higher
29. 5210 59 Upholstery fabrics 20% or Rs. 15 per sq. mtr., whichever is higher
30. 5210 59 Other than upholstery fabrics 20% or Rs. 12 per sq. mtr., whichever is higher
31. 5211 31, 5211 32 or 5211 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
32. 5211 31, 5211 32 or 5211 39 Other than upholstery fabrics 20%
33. 5211 41 Upholstery fabrics 20% or Rs. 44 per sq. mtr., whichever is higher
34. 5211 41 Other than upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher
35. 5211 43 Upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher
36. 5211 43 Other than upholstery fabrics 20% or Rs. 32 per sq. mtr., whichever is higher
37. 5211 49 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
38. 5211 49 Other than upholstery fabrics 20%
39. 5211 51, 5211 52 or 5211 59 Upholstery fabrics 20% or Rs. 18 per sq. mtr., whichever is higher
40. 5211 51, 5211 52 or 5211 59 Other than upholstery fabrics 20% or Rs. 12 per sq. mtr., whichever is higher
41. 5407 42 00 Upholstery fabrics 20% or Rs. 60 per sq. mtr., whichever is higher
42. 5407 42 00 Other than upholstery fabrics 20% or Rs. 36 per sq. mtr., whichever is higher
43. 5407 43 00 Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher
44. 5407 43 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher
45. 5407 44 00 Upholstery fabrics 20% or Rs. 58 per sq. mtr., whichever is higher
46. 5407 44 00 Other than upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher.
47. 5407 52 Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher
48. 5407 52 Other than upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher
49. 5407 53 00 Upholstery fabrics 20% or Rs. 50 per sq. mtr., whichever is higher
50. 5407 53 00 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
51. 5407 61 Other than upholstery fabrics 20%
52. 5407 69 00 Upholstery fabrics 20% or Rs. 60 per sq. mtr., whichever is higher
53. 5407 69 00 Other than upholstery fabrics 20% or Rs. 36 per sq. mtr., whichever is higher
54. 5407 73 00 Upholstery fabrics 20% or Rs. 60 per sq. mtr., whichever is higher
55. 5407 73 00 Other than upholstery fabrics 20% or Rs. 36 per sq. mtr., whichever is higher
56. 5407 74 00 Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher
57. 5407 74 00 Other than upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher
58. 5407 82 Upholstery fabrics 20% or Rs. 42 per sq. mtr., whichever is higher
59. 5407 82 Other than upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher
60. 5407 83 00 Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher
61. 5407 83 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher
62. 5407 84 Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher
63. 5407 84 Other than upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher
64. 5407 92 00 Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher
65. 5407 92 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher
66. 5407 93 00 Upholstery fabrics 20% or Rs. 45 per sq. mtr., whichever is higher
67. 5407 93 00 Other than upholstery fabrics 20% or Rs. 27 per sq. mtr., whichever is higher
68. 5407 94 00 Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher
69. 5407 94 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher
70. 5408 22 Upholstery fabrics 20% or Rs. 45 per sq. mtr., whichever is higher
71. 5408 22 Other than upholstery fabrics 20% or Rs. 27 per sq. mtr., whichever is higher
72. 5408 23 00 Upholstery fabrics 20% or Rs. 47 per sq. mtr., whichever is higher
73. 5408 23 00 Other than upholstery fabrics 20% or Rs. 28 per sq. mtr., whichever is higher
74. 5408 24 Upholstery fabrics 20% or Rs. 87 per sq. mtr., whichever is higher
75. 5408 24 Other than upholstery fabrics 20% or Rs. 52 per sq. mtr., whichever is higher
76. 5512 19 Upholstery fabrics 20% or Rs. 42 per sq. mtr., whichever is higher
77. 5512 19 Other than upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher
78. 5512 29 Upholstery fabrics 20% or Rs. 47 per sq. mtr., whichever is higher
79. 5512 29 Other than upholstery fabrics 20% or Rs. 28 per sq. mtr., whichever is higher
80. 5512 99 Upholstery fabrics 20% or Rs. 54 per kg., whichever is higher
81. 5513 21 00 Upholstery fabrics 20% or Rs. 107 per kg., whichever is higher
82. 5513 23 00 Upholstery fabrics 20% or Rs. 125 per kg., whichever is higher
83. 5513 23 00 Other than upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher
84. 5513 39 00 Upholstery fabrics 20% or Rs. 125 per kg., whichever is higher
85. 5513 39 00 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
86. 5513 41 00 Upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher
87. 5513 41 00 Other than upholstery fabrics 20% or Rs. 15 per sq. mtr., whichever is higher
88. 5514 21 00 Upholstery fabrics 20% or Rs. 100 per kg., whichever is higher
89. 5514 21 00 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher
90. 5514 22 00 Upholstery fabrics 20% or Rs. 100 per kg., whichever is higher
91. 5514 23 00 Upholstery fabrics 20% or Rs. 114 per kg., whichever is higher
92. 5514 29 00 Upholstery fabrics 20% or Rs. 121 per kg., whichever is higher
93. 5514 31 00 Upholstery fabrics 20% or Rs. 64 per sq. mtr., whichever is higher
94. 5514 31 00 Other than upholstery fabrics 20% or Rs. 45 per sq. mtr., whichever is higher
95. 5514 32 00 Upholstery fabrics 20% or Rs. 43 per sq. mtr., whichever is higher
96. 5514 32 00 Other than upholstery fabrics 20% or Rs. 26 per sq. mtr., whichever is higher
97. 5514 49 00 Upholstery fabrics 20% or Rs. 114 per kg., whichever is higher
98. 5515 21 Upholstery fabrics 20% or Rs. 79 per sq. mtr., whichever is higher
99. 5515 21 Other than upholstery fabrics 20% or Rs. 55 per sq. mtr., whichever is higher
100. 5515 91 Upholstery fabrics 20% or Rs. 57 per sq. mtr., whichever is higher
101. 5515 91 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher
102. 5516 22 00 or 5516 23 00 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
103. 5516 22 00 or 5516 23 00 Other than upholstery fabrics 20%
104. 5801 10 Upholstery fabrics 20% or Rs. 210 per sq. mtr., whichever is higher
105. 5801 22 Upholstery fabrics 20% or Rs. 75 per sq. mtr., whichever is higher
106. 5801 22 Other than upholstery fabrics 20% or Rs. 70 per sq. mtr., whichever is higher
107. 5801 23 00 Upholstery fabrics 20% or Rs. 80 per sq. mtr., whichever is higher
108. 5801 25 00 Upholstery fabrics 20% or Rs. 120 per sq. mtr., whichever is higher
109. 5801 26 00 Upholstery fabrics 20% or Rs. 180 per sq. mtr., whichever is higher
110. 5801 31 00 Upholstery fabrics 20% or Rs. 75 per sq. mtr., whichever is higher
111. 5801 33 00 Upholstery fabrics 20% or Rs. 150 per sq. mtr., whichever is higher
112. 5801 36 Upholstery fabrics 20% or Rs. 130 per sq. mtr., whichever is higher
113. 5801 90 Upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher
114. 5802 30 00 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher
115. 5802 30 00 Other than upholstery fabrics 20%

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.

G.S. Karki
Under Secretary to the Government of India

F.No. 349/1/2004-TRU

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